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← Hurstpierpoint Village Centre

2025-03-31-accounts

HURSTPIERPOINT SAYERS COMMON & PARISH COUNCIL on behalf of:

HURSTPIERPOINT VILLAGE CENTRE Charity No: 305265 c/o office@hurstpierpoint-pc.gov.uk 01273 833264 Parish Office, Village Centre, Trinity Road, Hurstpierpoint, WEST SUSSEX BN6 9UY

Annual Report

1 April 2024 to 31 March 2025

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 inhabitants of Hurstpierpoint and neighbourhood without distinction of sex or political, religious or other opinions by the provision and management of a Village 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”.

The Charity’s governing document is a constitution adopted 19/02/1965, as amended on 22/05/1975, as amended on 03/11/2003, as amended on 29/06/2011, as amended by order dated 18/04/2005, as amended on 20 February 2019.

The Charity is managed by 1 “sole and custodian” trustee - Hurstpierpoint & Sayers Common Parish Council.

Users

The Village Centre’s main regular hirers continue to be Agnes Dance Classes, Hurstpierpoint Gymnastics Club and Hurstpierpoint Pre-School. The Village Centre is home to many other longestablished groups such as the Scottish Country Dancing, Star Dance, Ballroom Glamour, Yoga, Pilates, Karate, Tai Chi, Kung Fu, Knit and Natter, Table Tennis and Heber Opera. The Sanctuary parent and toddler group on a Monday morning continues to be very well attended as do the newer hirers who have weekly session, such as the Groove Dance Class on Monday evenings and the Friday morning Fit Steps and the Move It or Lose It classes.

CLERK TO THE TRUSTEES: SARAH GROOM

HURSTPIERPOINT SAYERS COMMON & PARISH COUNCIL on behalf of:

HURSTPIERPOINT VILLAGE CENTRE

Charity No: 305265 c/o office@hurstpierpoint-pc.gov.uk 01273 833264 Parish Office, Village Centre, Trinity Road, Hurstpierpoint, WEST SUSSEX BN6 9UY

~~a~~

The Conference Room and Small Meeting Room

There is still significant capacity for hiring the conference room as this has still not been fully utilised. New uses have been made of the Conference Room including Alcoholics Anonymous and a fun art class on a Wednesday evening and 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, meetings, training sessions or events.

Usage

The Main Hall and Club Suite are almost full with nearly every session of the week booked. The Conference Room less so. A typical term time week of 21 sessions (7 days x morning, afternoon and evening sessions) shows:

Main Hall - 19 session booked out of 21 (week of 16 June 2025) Club Suite - 14 sessions booked out of 21 (week of 16 June 2025) Conference Room – 7 sessions booked out of 21 (week of 16 June 2025)

Maintenance Update

Regular servicing and maintenance continues to be undertaken, for example, the gas boilers are regularly serviced and safety checked. Repairs are undertaken as required such as to the thermostat.

The fire extinguishers, fire alarm, call points, exits and smoke detectors are independently checked and serviced every six months and weekly in-house check are made. Portable appliance testing is undertaken annually. The 5 yearly Fixed Wire Testing and actions were undertaken at a cost of £2,340. Property maintenance also included the works to improve the main hall floor at £6,888 which received excellent reviews from hirers.

CLERK TO THE TRUSTEES: SARAH GROOM

HURSTPIERPOINT SAYERS COMMON & PARISH COUNCIL on behalf of:

HURSTPIERPOINT VILLAGE CENTRE

Charity No: 305265 c/o office@hurstpierpoint-pc.gov.uk 01273 833264 Parish Office, Village Centre, Trinity Road, Hurstpierpoint, WEST SUSSEX BN6 9UY

Repairs included the broken paving slabs on the steps into the Club Suite which seem to be a continuous issue. There were also minor repairs to the boiler, main hall Velux windows, kitchen light, and power sockets.

Utilities

The electricity supply contract for the Village Centre from 1 June 2024 was with Ecotricity which uses all renewable and vegan friendly energy.

The Gas supply contract from 1 June 2023 was a 24 month contract with SSE Business Energy. From 1 June 2025 the Village Centre ill switch to Crown Gas and Power.

The water supplier ADSM (Advanced Demand Side Management Ltd) which commenced on 17 July 2023 has no specific end date.

All the utility costs are carefully monitored to protect the risks to the budget as far as possible from fluctuations in energy prices. Ways to reduce the use of energy have also been explored in 2024/25 to cut any wastage. Further sustainability measures have also been implemented to help reduce, reuse and re-cycle e.g. encouraging hirer to compost their tea bags and coffee grinds.

Financial Position

The year end position was similar to last year, with a surplus of £3,366. It is pleasing that it continues to be a more positive outcome than the Covid years.

Income was above target as overall the Village Centre income was £62,987, some 129.4%, or £14,296 up against the original budget figure of £48,691. Bank interest returned £1,864 against a budget of £500 and room hire brought in an additional £12,374 against the budgeted income of £44,425.

CLERK TO THE TRUSTEES: SARAH GROOM

HURSTPIERPOINT SAYERS COMMON & PARISH COUNCIL on behalf of:

HURSTPIERPOINT VILLAGE CENTRE

Charity No: 305265 c/o office@hurstpierpoint-pc.gov.uk 01273 833264 Parish Office, Village Centre, Trinity Road, Hurstpierpoint, WEST SUSSEX BN6 9UY

The total expenditure of £59,621 was an overspend of £239, against original budget of £59,382. The main underspend of £1,429 was against the 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. However, water was overspent by 25% due to industry increases.

The Waste Services budget was 123%/£929 overspent, due to the annual sanitary bin waste collection being taken from this budget, as well as both the 2023/4 and 2024/5 general waste collections coming from this code. The property maintenance budget was 5.5% overspent. The equipment costs were overspent by £1,037 (178%), which included a new dishwasher for the Club Suite (£360) the new floor scrubbing machine (£700) and new compost bin (£52) but these last two purchases were netted off by a grant to cover the costs.

Related Party Disclosure: The Parish Council provides management, administrative and financial support to the charity and during the year the Parish Council charged the charity £14,655. In return the Parish Council paid the charity £2,850 for use of the office space within the Village Centre.

The balance sheet shows the total current net assets of the Charity at 31 March 2025 as £92,993 (which was £89,627 on 31 March 2024), an increase of £3,366 on the previous year.

The annual independent inspection of the accounts took place on 18 July 2025 and the report was presented to the Trustees at the Annual General Meeting on 24 July 2025.

The annual return will be submitted by the Clerk, to the Charity Commission by its deadline of 31 January 2026.

Sarah Groom, Clerk to the Trustees

CLERK TO THE TRUSTEES: SARAH GROOM

10/04/2025 15:48

Page 1

Hurstpierpoint Village Centre

Detailed Income & Expenditure by Budget Heading 31/03/2025

Month No: 12 Cost Centre Report

Actual Year
To Date
Current
Annual Bud
Variance
Annual Total
Committed
Expenditure
Funds
Available
Current
Annual Bud
Variance
Annual Total
Committed
Expenditure
Funds
Available
Current
Annual Bud
Variance
Annual Total
Committed
Expenditure
Funds
Available		 % Spent
701 Hurstpierpoint Village Centre
3400 Bank Interest 1,864 500 (1,364) 372.9%
3500 Room Hire 56,799 44,425 (12,374) 127.9%
3510 Office Hire 2,850 2,840 (10) 100.4%
3520 Storage Fees 721 926 205 77.9%
3700 Miscellaneous Income 752 0 (752) 0.0%
Hurstpierpoint Village Centre :- Income (14,296) 129.4%
62,987 48,691
5011 Electricity 3,571 5,000 1,429 1,429 71.4%
5012 Gas 5,730 6,000 270 270 95.5%
5013 Water 2,878 2,304 (574) (574) 124.9%
5020 Waste Services 1,687 758 (929) (929) 222.6%
5200 Bank Charges 60 109 49 49 55.0%
5210 Insurance 2,474 3,342 868 868 74.0%
5220 Audit Fee 200 250 50 50 80.0%
5230 Subscription 1,207 1,395 188 188 86.5%
5270 Management Charges 14,655 14,655 0 0 100.0%
5320 Cleaning 12,003 11,652 (351) (351) 103.0%
5360 IT/Computer Costs 0 359 359 359 0.0%
5400 Property Maintenance 10,550 10,000 (550) (550) 105.5%
5410 Grounds Maintenance 414 546 132 132 75.8%
5440 Repairs 2,521 2,330 (191) (191) 108.2%
5460 Equipment Costs 1,619 582 (1,037) (1,037) 278.2%
5710 Miscellaneous 52 100 48 48 52.0%
Hurstpierpoint Village Centre :- Indirect Expenditure 100.4%
59,621 59,382
Net Income over Expenditure (14,057)
3,366 (10,691)
Grand Totals:- Income
Net Income over Expenditure
Expenditure		 59,621
62,987		 59,382
48,691		 (14,296)
(239)
(14,057)
0
(239)		 129.4%
100.4%
3,366 (10,691)
Movement to/(from) Gen Reserve (14,057)
3,366 (10,691)

Independent Examination Notes Hurstpierpoint Village Centre Year Ending 31st March 2025

Direction 1: 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 examination or whether it is required to have an audit by charity or company law or for any other reason. 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 (hereinafter called "the Area of Benefit") without distinction of sex or political, religious or other opinions by the provision and management of a Village Centre (hereinafter 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 19/02/1965 AS AMENDED ON 22/05/1975 AS AMENDED ON 03/11/2003 AS AMENDED ON 29/06/2011 AS AMENDED BY ORDER DATED 18/04/2005 as amended on 20 Feb 2019 as amended on 20 Feb 2019 as amended on 20 Feb 2019

It is managed by 1 trustee - Hurstpierpoint & Sayers Common Parish Council

Key Stats 2025 2024 2023 2022 2021 2020
Gross assets £540,624 £536,226 £535,833 £540,945 £535,463 £547,337
Net Assets £536,835 £533,469 £529,840 £529,230 £535,463 £547,337
Income £62,987 £55,732 £50,531 £54,810 £19,309 £37,910
Expenditure £59,621 £52,103 £49,921 £61,043 £31,183 £56,918

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 31 March 2015 if either its gross income exceeds £1m, or its gross income exceeds £250,000 and the gross assets (not 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 (a charitable company incorporated under company law) 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 charity’s governing document, a 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 – Receipts & Payments basis because income is less than £250k and not a charitable company . Trustees have not requested an audit. Mulberry & Co are registered members of the ACCA.

Conclusion:

Independent examination eligible – as income below £250k and assets below £3.26m. Receipts and Payments may be used with independent examination

__________________

Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination.

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 significant influence over a major funder 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 their independence that would affect their ability to carry out the examination in a wholly objective manner.

There are 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:

The examiner also acts as auditor to the Parish Council. The auditor has no involvement in the day to day practices of the council or the charity. There are no conflicts of interest and no associations that prevent us from undertaking this assignment.

__________________

Direction 3: Record your independent examination.

The examiner must keep a record of their examination and the conclusions reached which is sufficient to allow a third party unconnected with their work to conclude that they have followed the Directions (including Directions 1 and 2)

Work undertaken:

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.

Conclusion:

Our workings and conclusion contained in this report are supported by working papers held on file.

__________________

Direction 4: Plan the independent examination.

In order to plan the specific examination procedures, appropriate to the circumstances of the charity, the examiner must review:

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 in the nature and scope of the charities activities in the year under review.

The charity received income from 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 & Sayers Common 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 circa 25-30 transactions a month covering both income and expenditure – all transactions are recorded on Rialtus a bespoke accounting package for Town & Parish Councils.

The records are logically presented in month order, 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.

Conclusion:

My opinion is that inherent risk of error or misstatement is low. I will verify the balance sheet items to third party evidence and will review the ledgers to ensure items are posted to the heading to which 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, with evidence of hierarchical review.

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 council 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 (c.90%) 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.

Conclusion:

My opinion is that the charity is keeping the correct records for a charity of this size.

Direction 6: Check that the accounts are consistent with the accounting records. The examiner must compare the accounts of the charity with the charity’s accounting records in sufficient detail to reasonably conclude that the accounts are not materially inconsistent with the accounting records.

Conclusion: Balances on the accounts are reconcilable to the underlying records and consistent with budget expectation and prior year accounts.

__________________

Direction 7: If the accounts 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 examiner 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 (SORP) in the notes to the accounts.

The parish council charge a quarterly management fee of £3,663.75, £14,655pa – this is based on a set hourly rate for a set number of weeks and is agreed in advance. This is described as a management charge in the accounts.

The accounts include amounts for prepayments £1,206.98 and accruals. £1,000 together with receipt sin advance of £2,000. I have verified these to the underlying journals and where applicable supplier invoices.

I will inform the client that disclosure of the intercompany transactions 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 examiner must:

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 (no change year on year).

Other items tested above in direction 6 & 7

Accruals and prepayments based on correct accounting principles and agree to underlying invoices.

No items are significant.

Conclusion: Accounts agree and are correctly stated.

__________________

Direction: 9 Direction 9

The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting 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 accounts.

Where accruals accounts are prepared, the examiner must ensure that the disclosures about going concern required by the applicable Statement of Recommended Practice (SORP) are made and that the trustees’ assessment of going 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 accruals accounts are prepared, the examiner must consider whether the trustees have assessed what invoices, bills and commitments remain outstanding at the end of the reporting period and whether the trustees have identified if they can settle these as 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 functioning of the charity.

As above there are no liabilities to be entered into the accounts

Conclusion: No evidence to suggest future liabilities and commitments have not been included. There are no material uncertainties.

Direction 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:

Accounts report content and form checked example reports on the charity commission website. No reason to believe the accounts have not been prepared in accordance the required guidelines.

__________________

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 consider if, during the course of their examination, items were found that were material to the accounts which 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 sufficient 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 transactions that require separate disclosure in the accounts. Where the examiner is not satisfied on any item then the examiner must refer to it in their independent examiner’s report.

As shown under direction 6 there has been no change in the nature or scope of the charities activities.

No items were identified as needing additional documentary support.

There is no evidence from our review that the financial elements of the accounts are not consistent year on year.

Direction 12 Compare the trustees’ annual report with the accounts.

The examiner must compare 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 (and providing it doesn’t have assets worth more than £3.26million), prepare a simple report including:

The trustees report is in agreement with the accounts and contains the relevant information

__________________

Direction 13 Write and sign the independent examination report.

The examiner must review the conclusions from their independent examination and then prepare and sign their independent examiner’s report. The content of their report must cover all the matters required 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 this Direction are present or remain unresolved then the examiner must bring it to the attention of trustees in their independent examiner’s report.

No cause for concern during the examination, nothing has come to my attention. No inconsistencies 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[st] March 2025.

Respective responsibilities of trustees and examiner

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 under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

Mark Mulberry BA (Hons) FCCA CTA

Mulberry & Co Chartered Certified Accountants and Chartered Tax Advisors Eastgate House Dogflud Way Farnham Surrey GU9 7UD.