HURSTPIERPOINT & SAYERS COMMON PARISH COUNCIL on behalf of.. HURSTPIERPOINT VILLAGE CENTRE Charity No.. 305265 Cio office hu oint- ov. 01273 833264 Parish Office, Village Cenlre, Trii)ily Road, HurslpierpoiNI, WEST SUSSEX BN6 9UY Annual Report l April 2023 to 31 March 2024 Introduction The Village Centre has continued to meet its objective to provide public space for hire to the community of Hurstpierpoint and the surrounding area. It aims.. "To promote the benefit to the inhobitonts of Hurstpierpoint and neighbourhood without distinction of sexorpolitical, religious or other opinions by the provision and monogement of a Village Centrefor the advancement of education and to providefocilities in the interests of social welforefor recreation and lei5ure-time occupt7tion with the object of improving the conditions of life for the 50id inhabitants" The Charity's governing document is a constitution adopted 1910211965, as amended on 2210511975, as amended on 0311112003, as amended on 2910612011, as amended by order dated 1810412005, as amended on 20 February 2019. The Charity is managed by I trustee Hurstpierpoint & Sayers Common Parish Council. Users The Village Centre's main regular hirers continue to be Hurstpierpoint Gymnastics Club and Star Dance (ballroom dancing) in the Main Hall and Hurstpierpoint Pre-school in the Club Suite. The Agnes Dance Classes (Acrobatics and Dance) are also now a main hirer of both the Main Hall and Club Suite. The Village Centre is home to many other lonE-established groups such as the Scottish Country Dancing, Ballroom Dancing, Yoga, Pilates, Karate, Tai Chi, Kung Fu, Knit a nd Natter, Table Tennis and Heber Opera. The Sanctuary parent and toddler group on a Monday morning is very well attended. CLERK TO THE TRUSTEES: SARAH GROOM HURSTPIERPOINT & SAYERS COMMON PARISH COUNCIL on behalf of.. HURSTPIERPOINT VILLAGE CENTRE Charity No.. 305265 clo office hur ier in 01273 833264 Parish Office, Village Cenlre, Trinily Road, HLirslpi@rpoinl, WEST SUSSEX BN6 guy Newer hirers have established themsèlves into regular weekly session. such as the Groove Dance Class on Monday evenings which is a feelgood dance experience for every body and the Friday morning Fit Steps 'FAB for all bodies, class and the 'Move It or Lose It, class for ages 65+. The Conference Room and Small Meetin Room There is still significant capacity for hiring the conference room as this has still not been f ully utilised. New uses have been made of the Conference Room including Alcoholics Anonymous and a fun art class on a Friday morning. The use of the small meeting room by the West Sussex Association of Local Councils has been successful and has also brought in additional hirings of the Conference Room. Further work will be done to try to promote the Conference Room for more activities, meeting5, training sessions or events. Usa The Main Hall and Club Suite are almost f ull with nearly every session of the week booked. A typical term time week of 21 sessions17 days x morning, afternoon and evening sessions} shows.. Main Hall 20 session booked out of 21 (week of 17 June 20241 Club Suite 14 sessions booked out of 21 Iweek of 17 June 20241 CLERK TO THE TRUSTEES- SARAH GROOPA HURSTPIERPOINT & SAYERS COMMON PARISH COLINCIL on behalf of., HURSTPIERPOINT VILLAGE CENTRE Cliarily No.. 305265 CJQ office hurst ier oint- ov.u 01273 833264 Parish Office. Village Cenlre, Trinity Road, Hurslpiprpoinl, WEST SUSSEX BN6 9UY Maintenance U date Regular servicing and maintenance continues to be undertaken, for example, the gas boilers are regularly serviced and safety checked. Repairs are undertaken as req uired such as to the thermostat. The f ire extinguishers, fire alarm, call points, exits and smoke detectors are independently checked and serviced every six months and weekly in-house check are made. Repairs were made to the emergency light switches. The toilet light sensors were improved. Portable appliance testing is u ndertaken annually. The 5 yearly Fixed Wire Testing was undertaken. The main hall velux windows in the ceiling where serviced as well as the disco ball light. New arrangements are now in place for twice yearly external window clea ning. Utilities The electricity supply contract for the Village Centre from l June 2022 was with SSE Scottish Hydro which uses all renewable energy. This contract continues until 31 May 2024 but arrangements have been made to switch to Ecotricity from l June 2024 which uses all renewable and vegan friendly energy. The Gas supply contract from l June 2023 is a 24 month contract with SSE Business Energy. A new water supplier was appointed namely ADSM (Advanced Demand Side Management Ltd) which commenced on 17 July 2023 with no specific end date. All the utility costs are carefully monitored to protect the risks to the budget as far as possible from f luctuations in energy prices. Ways to reduce the use of energy will also be explored in 2024125 to cut any wastage. Further sustainability measures have also been implemented to help reduce, re-use and re-cycle e.g. all internal lights now contain LED lamps. Ener Audit An Energy Audit report was completed in 2023124 to explore the potential for the building to generate and share renewable energy, limiting reliance on the grid and reducing carbon emissions e.g. solar panels on the Village Centre roof. The results of the Audit have just been received so the options and costings are now being investigated e.g. for Solar Panels on the Village Centre. Financial Position The year end posltion was more positive than in recent years for the Vil lage Centre with a surplus of £3,630. Income was above target as overall the Village Centre income was £55,732, some 1230A lor £10,567 upl against the original budget figure of £45, 165. Bank interest returned £1,671 against a budget of zero and room hire brought in an additional £9,088 agai nst the budgeted income. CLERK TO THE TRUSTEES.. SARAH GROOM HURSTPIERPOINT & SAYERS COMMON PARISFI COUNCIL on behalf of: HURSTPIERPOINT VILLAGE CENTRE C,liarily No,. 305265 c,, ffice hurst lei 01273 833264 Pari3h Office, Village Cenlre, Trinily Road, Hurslpierpoint, WEST SUSSEX BN6 9UY The expenditure of £52,103 was an underspend of £11,067, some 82.5Yo of the original budget of £63.170. The main underspend is against the gas and electricity budget. This is due to credits on accounts; and also careful budgeting to ensure sufficient funds would be available in an uncertain market, budgets were increased at the budget setting time to cover worst case scenarios that did not entirely materialise. The property maintenance budget was also underspent but this offset overspends on cleaning and equipment. The miscellaneous costs covered a report from Action in Rural Sussex on the future of the Chairty outlined below. Related Porty Disclosure.. The Parish Council provides mGrnogement, administrative and financial support to the charity and during the year the Parish Council chorged the charity £13,128. In return the Porish Council paid the charity £2.662 for use of the office spoce within the Village Centre. The balance sheet shows the total current net assets of the Charity at 31 March 2024, as £89,627 an increase on the previous year. The annual independent inspection of the accounts took place on 15 1 uly 2024 and the report was presented to the Trustees at the Annual General Meeting on 25 July 2024. The annual return will be submitted by the Clerk, to the Charity Cornmission by its deadline of 31 January 2025. Future of the Charit During the year the Trustees explored the advantages and disadvantages of dissolving the charity and received an independent report f rom Action In Rural Sussex. The report included some inaccuracies but after careful consideration the Trustees agreed that the Charity remains in existence in its current form and a review will take place in five years, unless there are material changes to the charity's f inances or the lease in the interim. Sarah Groom, Clerk to the Trustees CLERK TO THE TRUSTEES.. SARAH GROOM 1110412024 Hurstplerpolnt Village Centre Pago 1 Detailed Income & Expgndilure by 8udget Heading 3110312024 Month No.. 12 Cost C*nlr$ R¢port Actual Yoar To Daio Current Variance Corntnitted Fund$ Annual Bud Annual Total Expendiluro Available % Spent 701 Hurstpierpoinl Village Centre 3400 Bank Interest 1,671 11,6711 19,0881 0.0°/4 3500 Room Hire 3510 office Hire 50,723 2.662 676 41,635 2,662 868 121.8/. 100.0 /. 3520 Storage Fees 192 77.9°/ Hurstpierpoinl Village Centr8 '. In¢ome 5011 Electricity 5012 Gas SS.732 1,003 45.165 10,395 110.5671 9,392 123.4°11 9,392 1,604 14021 118.6Q/fj 710 o.o¥ 9.7•1fj 6,S65 8,169 1,604 80.4 Ifj 5013 Water 2,561 2,1S9 710 14021 710 5020 Waste Services 5200 Bank Charges 5210 Insurance 60 105 45 2.356 1.228 13.128 2.387 1.055 13.128 31 31 98.7*/ 5230 Subscriplion 5270 Mgnagemenl Chafgas 5320 Cleaning 5360 ITICornptJler Costs 5400 Property Mainlenanco 5410 Grounds Mainlonance (1731 11731 116.4% 0 100.0• 12.824 10.920 11,9041 336 11.9041 117.4Q/. 336 0.0% 336 8,268 144 10.000 1,732 402 1,732 402 62.7°1. 546 26.4° 5440 Repairs 5460 Equipment Costs 5550 Trees 2,088 2,184 96 96 95.6Y. 761 546 (2151 210 121 $1 139.3Yo 210 o.ooh 210 5710 Miscellaneous 1,116 320 {7961 17961 348.8% Hufslpierpoint Village Centre ' Indirect Expenditure 52,103 63,170 11,067 11,067 82.5'h N•t Incom• over Expendlture 3.630 118.0051 121,635} Grand Tot81s'.- Income 55,732 45,16S 110.5671 11,067 123.4°1. Expenditure 52,103 63,170 11,067 82.50/. Ngt In¢omÈ over Expendlture 3,630 118,0051 IZ1.63SI Movement tollfroml Gèn Reserve 3,630 Inde endent Examination Notes Hurst ier oint Villa e Centre Year Endin 31st March 2024 Direction I: Check whether the charity is eligible to have an Independent examination The examiner must check to see if the charity is permitted to have an independent examlnation or whether it is required to have an audit by charity or company law or for any other rea50n. If the trustees have chosen to prepare the accounts on a receipts and payments basis, the examiner must check that the charity is eligible for receipts and payments accounts. The charity is registered at the charities commission under the number 305265, its objectives are to provide public space for hire to the community of Hurstpierpoint and the surrounding area. "To promote the benefit to the inhabitants of Hurstpierpoint and neighbourhood Ihereinafter called 'the Area of Benefit") without distinction of sex or political, religious or other opinions by the provision and management of a Village Centre Ihereinafter called "the Centre") for the advancement of education and to provide facilities in the interests of social welfare for recreation and leisure-time occupation with the object of improving the conditions of life for the said inhabitants" Its governing document is a CONSTITUTION ADOPTED 1910211965 AS AMENDED ON 2210511975 AS AMENDED ON 0311112003 AS AMENDED ON 29106/2011 AS AMENDED BY ORDER DATED 18/0412005 as amended on 20 Feb 2019 as amended on 20 Feb 2019 as amended on 20 Feb 2019 It is managed by I trustee - Hurstpierpoint & Sayers Common Parish Council Key Stats 2024 £536,226 £533,469 £55,732 £52,103 2023 £535,833 £529,840 £50,531 £49,921 2022 £540,945 £529,230 £54,810 £61,043 2021 £535.463 £535.463 £19,309 £31,183 2020 £547,337 £547,337 £37,910 £56,918 2019 £568,097 £566,344 £49,056 £38,038 Gross assets Net Assets Income Expenditure Gross assets include leasehold land & buildings book cost £443,842. A charity is required to have an audit for financial years ending on or after 3 1 March 2015 if either its gross income exceeds £lm, or its gross income exceeds £250,000 and the gross assets Inot net assets) exceeds £3.26m. If the gross income for the year is £25,000 or less, an independent examination is not required, but the trustees may decide to have one if they wish. If the gross income of the charity exceeds £250,000, then only persons who are members of one of the listed bodies can undertake the examination If the charity is not a charitable company la charitable company incof porated under company lawl then receipts and payments accounts may be prepared provided that the gross income is £250,000 or less and accruals accounts are not required by the charit¢s governing document, 3 condition of funding, or for any other reason. If the receipts and payments option is not available or has not been taken then accruals accounts must be prepared following the applicable SORP. Independent examination eligible by member of a professional body- Recelpts & Payments basls because Income Is less than £250k and not a charltable company. Trustee5 have not requested an audit. Mulberry & Co are registered members of the ACCA. Conclusion: Independent examlnatlon eli8ible- as Income below £lm and assets below £3.26m. Recelpts and Payments may be used with independent examlnatlon Direction 2: Èxamination. Check for any conflict of interest that prevents the examlner from carrying out thelr independent The examiner must not be influenced, or perceived to be influenced, by either close personal relationship with the trustees of the charity, being a major donor or having control or signif icant influence over a major f under to the charity, or through day to day involvement in the administration of the charity being examined. The examiner must ensure that there are no matters and no potential matters that would reasonably give rise to a perception of thelr independence that would affect thelr ability to carry out the examination in a wholly objective manner. There a re no known conflicts or related party transactions. We have no personal relationships with the trustee. We carry out the annual local authority internal audit of the Trustee. Conclusion: There are no confllcts of Interest and no associatlons that prevent us from undertaklng thls assl8nment. Direction 3: Record your independent examination. The examiner must keep a record of their examination and the conclusions reached whlch is sufficient to allow third party unconnected with their work to conclude that they have followed the Direction5 (including Directions I and 21 Work undertaken: Workings completed to check accounts with accounting records, bank statements. Review of underlying Rialtus data. All information required for examination was available within the accounting records. No need to seek additional information. Our working papers are kept in the client folder electronically and backed up to our main cloud Server. All access is via password. Engagement letters issued July 2022. No adjustments to the accounts required this year. Concluslon: Our worklngs and concluslon contalned In thls report are supported by working papers held on file. Direction 4: Plan the Independent examlnation. In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review: the charIt￿S constitution the way the organisation is controlled and managed whether action has been taken on any previous recommendationsfor improvement the accounting records and systems the charity's structure, its funds and how fund balances changed in the year the charity'5 activities in the year and spending and the financial risks the charity faces Research carried out to understand the objectives of the charity, reviewed Trustees, Annual Return and information contained on the Charities Commission website. There has been no change i n the nature and scope of the charities activities in the year under review. The charity received income f rom the provision of a village centre. The client has provided a reconciled cashbook and bank statements, together with supplier invoices to verify the transactions. The charity is financially controlled by the accounts department of the trustee Hurstpierpoint Parish Council. There is hierarchical control over the finance function. There have been no incidences in the past of error or misstatement. Staff turnover is not high. There are ci rca 25.30 transactions a month covering both income and expenditure - all transactions are recorded on Rialuts a bespoke accounting package for Town & Parish Councils. The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken. Evidence shows internal review is active with key reports signed and dated. Concluslon.. My oplnion Is that Inherent risk of error or misstatement Is low. I wlll verify the balance sheet items to thlrd party evldence and wlll review the ledgers to ensure Items are posted to the heading to whlch they relate. Direction 5: Check that accounting records are kept to the required standard. The examiner must ensure that accounting records have been kept in compliance with the relevant legislative requirements. Accounting records are kept on computerised accounting package. The Charity follows the same strict financial regulations as that of the council. The accounting records are easy to follow and are up to date,. there is evidence of a monthly bank reconciliation being correctly carried out and in accordance with Financial regulations this is counter signed by a councillor as being complete and correct. The charity has circa 300 transactions per annum. There are no staff or overheads. The majority of income Ic.90Y.I comes from hall letting. There is no evidence to suggest the Rialtus files are not in compliance with any legislative requirements. Indeed, the small number of physical transactions lends itself to a simple transparent style of reporting. We would not recommend any change. Concluslon.. My opinlon Is that the charlty Is keeplng the correct records for a charlty of thls slze, Direction 6: Check that the accounts are consistent with the accounting records. The examiner must compare the accounts of the charity with the charity'5 accounting records in sufficient detail to reasonably conclude that the accounts are not rnaterially inconsistent with the accounting records. Income resources- £SS,73212023'. £50,531} - this comprises lettings 54,061,12023.. £50,291), interest £1,671 12023.. £2411. There were no grants received in year. The charity had budgeted for £45,165 of income and exceed this by 123.4Yo due to a greater number of lettings than anticipated and interest that was uribudgeted. The nature and scope of income has not changed year on year. Interest has increased due to a general increase in interest rates and is not unexpected. I would po55ibly recommend the future budget5 include an estimate of interest income. In total there were c200 recorded receipts in the year. Resources Expended - £52,10312023'. £49,921). Management charges, cleaning and maintenance comprise £36K12023.' 35kl of this. The Charity had budgeted for £63,170 of spend and underspent by £llk, of which £llk was on electricity & gas and £1.7k on maintenance. Cleaningwas overspent by £1.9k- but this is not out of the ordinary given there were additional hires in the year. Bank & Investment 8alances £91,17712023.' £88,8861- I have verified the year end bank reconciliation to underling bank statements Balances on the accounts are reconcilable to the underlying records. Concluslon: Balances on the accounts are reconcllable to the underlyln8 records and conslstent wlth budget expectatlon and prior year accounts. Direction 7: If the account5 are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed In the notes to the accounts. The emamlner must check that the trustees have considered if there were any related party transactions In the reporting period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practice ISORPI In the notes to the accounts. The parish councll charge a quarterly management fee of £3,282 £13,128 pal - thls Is based on a set hourly rate for set number of weeks and Is agreed In advance. Thls Is descrlbed as a management charge In the accounts. The accounts Include amounts for prepayments £1,207 and accruals, £2,300togetherwlth recelpt sln advance of£250. I have verified these to the underlylng Journals and where applicable supplier Involces. I wlll Inform the cllent that dlsclosure of the Intercompany transartlons should be made In the accounts Direction 8 Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts. The examlner must: checkwhether the separate fund5 of the charity have been correctly accounted for and reported correctly in the accounts check the reasonableness of any significant estlmates or judgments that have been made In preparing the accounts where accruals accounts are prepared, check that the accounting policies adopted are consistent with the applicable Statement of Recommended Practice: Accountlng and Reportln8 by Charltles (SORPI and are appropriate to the activities of the charity The accounts are prepared on the going concern basis. There are no separate funds, except an earmarked reserve for £20k for end of lease dilapidations Ino change year on yearl. Other items tested above in direction 6 & 7 Accruals and prepayments based on correct accounting principle5 and agree to underlying invoices. No items are significant. Concluslon: Accounts agree and are correctly stated. Directlon: 9 Directlon 9 The examlner must check whether the trustees have consldered the financlal circumstances of the charity at the end of the reportlng period and, If the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity's position as a going concern when approving the account5. Where accruals accounts are prepared, the examiner must ensure that thedisclosures about going concern required by the applicable Statement of Recommended Practlce (SORP) are made and that the trustees, assessment of golng concern Is reasonable given the available information. In particular the examiner must check if any material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern are disclosed in the notes to the accounts. Where either receipts and payments or accrua15 accounts are prepared, the examiner must consider whether the trustees have asse55ed what invoices, bllls and commltments remain outslanding at the end of the reporting period and whether the trustees have identified If they can settle these a5 and when they fall due. The trustees consider the charity as a going concern. There are no material uncertainties that cast doubt on the continued f unctioning of the charity. As above there are no liabilities to be entered into the accounts Concluslon.. No evidence to Suggest future liabilltles and commltments have not been Included. There are no materlal uncertainties. Directlon 10 Check the form and content of the accounts. The examiner must carry out such procedures as the examiner considers necessary to provide a reasonable basis on which to conclude whether or not the accounts have been properly prepared. The examiner must: where receipts and payments accounts have been prepared check that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly Identified,. or where accruals accounts are prepared check that they comply with the applicable Statement of Recommended Practice: Accounting and Reporting by Charities {SORPI and the applicable accounting standard; and if the charlty Is a companyi check that the accounts also comply wlth the applicable company law requirements. Accounts report content and form checked example reports on the charlty commlsslon webslte. No reason to belleve the accounts have not been prepared In accordance the required 8uldelines. Direction 11 Identify Items from the analytical review of the accounts that need to be followed up for further explanation or evidence. The examiner must carefully conslder if, during the course of thelr examination, Items were found that were material to the accounts whlch need further explanation or supporting evidence. If the examiner is concerned that the charity's accounts could be materially misstated, then the examiner must undertake suff icient additional work to be satisfied that any such item has been explained and correctly Included in the accounts. The examiner must be alert to any related party transactlons that requlre separate disclosure In the accounts. Where the examiner Is not satisfied on any item then the examlner must refer to It in their Sndependent examlnerfs report. As shown under dlrectlon 6 there has been no change In the nature or scope of the charltles actlvltles. No Items were Identified as needing addltlonal documentary support. There Is no evldence from our review that the financial elements of the accounts are not conslstent year on year. Direction 12 Compare the trustees, annual report with the accounts. The examiner must comparÈ any narrative information or figures in the trustees. annual report with the accounts In order to identify any material inconsistency between the trustees, annual report and the accounts If your charity's income is under £1,000,000 land providing it doesn't have assets worth more than £3.26millionl. prepare a simple report including.. your charity's name, registration number, address and trustee names its structure and details of how it is managed, including how it recruits trustees its activities and objectives in the year its achievements and performance, including reporting on its public benef it a financial review including any debts and details of your reserves policy lif applicable) details of any funds held as a custodian trustee You can put more detail into your trustees, annual report if you want to. You only have to send a copy to the commission with your annual return if your income is more than £25,000. But you need to send the commission a copy if it asks for it. The trustees report Is In agreement wlth the accounts and contalns the relevant Informatlon Direction 13 Write and slgn the independent examination report. The examiner must review the conclusions from their independent examination and then prepare and sign thelr Independent examSner's report. The content of their report must cover all the matters requlred by the 2008 Regulations. If the examiner has identified a matter of concern because one or more of the specific matters listed in the 2008 Regulations or In thi5 Directlon are present or remain unresolved then the examiner must bring it to the attention of trustees in thelr independent examinerfs report. No cause for concern during the examination, nothlng has come to my attention. No Inconslstencles arose between accounts and the records. Independent Examiner's Report to the trustees of Hurstpierpoint Village Centre I report to the trustees on my examination of the accounts of the Hurstpierpoint Village Centre (the Trust) for the year ended 31" March 2024. Respectiv8 responsibilities of trustees and examlner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year undér section 144(21 of the Charitl8s Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts und8r seclion 145 of the Charities AGI 2011 to follow the procedures laid down in the general Directions given by the Charity Commission under section 145{5llbl of the 2011 Act to slal8 whether particular matters have come lo my allention. Basls of Independent exarnlner's report My examination was carried Olft in accordan¢8 With the general Direclions given by the Charity Commission. An examination includes a review of the accounting records kept by the Gharity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Iruslees concerning any such mallers. The procedures undertaken do not provid6 all Ihe evidence that would be required in an audit and consequently no opinion is given as lo whether the accounts present a 'Irue and fair view. and the report is limited to thos8 mallers sel out in the nexl stal8m8nl. Independent examlnèr's statement In Gonng¢1ion with my examination, no matter has come to my attention.. (1 } which gives me reasonable cause to believe that in any material respect Ihe fequirements.. a. lo keep a¢¢ounting records in accordance with section 130 of the 2011 Act and b. lo prepara accounts which accord with the accounting records and comply with the accounting requirements of Ihe 2011 Act have not been mel or (21 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts lo be reached Mark Mulberry BA {Hons) FCCA CTA Mulberry & Co Chartered Certified Accounlanls and Chartered Tax Advisors Easlgale House Dogflud Way Farnham Surrey GU9 7UD.