I CHARITY COMMISSION Trustees. Annual Report for the period Period start date Day 01 Period end date Day To 31 Yeaf 2021 Year 2021 From 01 12 Section A Reference and administration details Charity name HUNSTON VILLAGE HALL Other names charity is known by Register8d charity number (if any) 305383 Charfty's principal address HUNSON VILLAGE HALL SELSEY ROAD HUNSTON WEST SUSSEX Postcode PO 20 1AW Names of the charlty trustees who manage the charity Dates acted If not for wholg ear Trustse name Office {if any) Name of pernon (or body) entltled toa oint trustse Ifan Hunston Parish Council 10 12 13 14 15 16 17 18 19 20 Names of the trustees for the charity, if any, (for example, any custodian trustees) Name Dates acted if not for whole ear Hunston Parish Council TAR March 2012 Names and addresses of advisers (Optional information) e of adviser Name Address Name of chief executive or names of senior staff members (Optional inforniation) Section B Structure, overnance and mana ement Description of the charity's trusts Type of governing document Trust Deed dated 25 January 1949 How the charity is constituted Ll Ubl, ilSbUblilllUITr, LUTTIV¢llll,' I Trust Trustee selection methods ,'Ii":nrl"le.rl by ol,.=Ic-.il Election to Hunston Parish Council Additlonal governance issues (Optional information) You may choose to include additional information, where relevant, about: policies and procedures adopted for the induction and training of trustees,. the charity's organisational structure and any wider network with which the charity works., relationship with any related parties., trustees, consideration of major risks and the system and procedures to manage them. Section C Ob'ectives and activities To hold land for the purpose of erecting and maintaining thereon a village hall for the benefit of the inhabitants of the Parish of Hunston Summary ofthe objects ofthe charity set out in its governing document TAR March 2012 To provide a building, facilities and an open space for the benefit of residents of all ages within the Parish of Hunston including local organisation, local amateur sports teams, charitable and volunteer bodies. The Parish Council as Trustee has had regard to the guidance issued by the Charity Commission on public benefit. Summary of the maln activities undertaken for the public benefit in relation to these objects (include withln this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit) Additional details of objectiv83 and activities (Optional information) You may choose to include further statements, where relevant, about: policy on grantmaking; policy programme related investment" contribution made by volunteers. TAR March 2012 Section D Achievements and performance Summary of the main achievements of the charity during the year In 2023, Hunston Village Hall: 1. Supported a wide range of regular community classes and clubs. 2. Maintained strong youth engagement through Brownies. 3. Offered modern, flexible facilities with easy online booking and consistent pricing. 4. Cemented its position as a vital community hub, enriching local life. TAR March 2012 Section E Financial review Brief statement of the charity's policy on reserves NIA Details of any funds materially in deficit NIA Further financial review details {Optional infonrrtation) You may choose to include additional information, where relevant about: the charity's principal sources of funds (including any fundraising). how expenditure has supported the key objectives of the charity. investment policy and objectives including any ethical investment policy adopted. Section F Other optional information Section G Declaration The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) C*RLL sym l-rH Date l. aoib TAR Marc* 2012 CHARITY COMMISSION FOR ENGLAND AND WALES , L,'NSTOII kllLLAG A'.LL No {IT any) Recei ts and ments accounts CC16a For the perfod from 0110112023 To 3111212023 Section A Receipts and payments Unrestrlcted funds to the n￿r¥￿t Restricted funds to th• n••rest£ Endowment funds to th8 neare8t £ Tolal funds Last year to thg ngar•st £ to thg n8are$t £ A1 Recel ts Grants Regular Users Casual Users Hunston Club mi￿lIaNeOUS 900 7,227 2,652 15,600 3,392 900 7,22T 2,652 15,600 3,392 9,067 1,556 12,0 900 ss income or AR) 29.T11 29,771 23,523 nves men Sa 98, see table . 29.771 ,52 3Pa Rates Water ral88 m8nts 147 799 10,137 6,915 9,238 3,451 147 799 10,137 5,915 9.238 3,451 273 718 12,157 5.806 2,408 6,641 Cleaning Maint•nane8 Miscellaneous Sub total 29.687 29,687 27,803 A4 Asset and Investment Sub total 29,687 29.687 27,803 Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year ond Cash funds this year ond 84 4.280 9,324 9,408 9.324 9.408 ,604 CCXX R1 ac(xJunts {SS) 0110712025 Section B Statement of assets and liabilities at the end of the period Categories Detai18 Unrestricted funds to neami £ Restricted funds to n￿reSt£ Endowment funds to nearo$t £ B1 Cash funds Bank Account 9,408 9,324 Total cash funds 9A08 law8e bqlanc4s with reeeipts and payments ccowrtIBII 9,324 Unrestricted funds to nearèst £ Restrlcted funds to n•arnst £ Endowment funds to noèrest £ Details B2 Other monetary assets Deta118 Fund to whl¢h 889ot belon Curr•nt valu• o tlonal B3 Inve8tmonl asset8 ost loptlonall Detalls Fund to whlch a88Ot bglon Cost loptlonjll Currgnt valu• lon81 84 As80ts retained for the charSty'8 own u8e Detsils Fund to whl¢h Tgla Amount du ional Vthon due tron BS LSabilitio8 Signed by one or trustees on behalf of all the trustees Signature Print Name Date of roval CCXX R2 accounts ISSI 0110712025 Independent Examinaton Notes Hunston Village Hall Year Ending 31st December 2023 Directon 1: Check whether the charity is eligible to have an independent examinaton The examiner must check to see if the charity is permited to have an independent examinaton 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 305383, its objectives are to hold land for the purpose of erecting & maintaining thereon a village hall for the benefit of the inhabitants of the parish of Hunston. The charity provides buildings, openspace and facilities for the benefit of the local community. Its governing document is a trust deed dated 25[th] January 1949. To provide a village hall in the parish of Hunston. The sole managing trustee is Hunston parish Council. It was registered as a charity on the 19[th] June 1963 and is not currently recognised by HMRC for Gift aid. |Key Stats|||||| |---|---|---|---|---|---| ||2023|2022|2021|2020|2019| |Gross assets|£9,408|£ 9,324|£ Nil|£ Nil|£ Nil| |Net Assets|£9,408|£ 9,324|£ Nil|£ Nil|£ Nil| |Income|£29.8k|£23.5K|£16.2K|£24.3k|£26.9k| |Expenditure|£29.7K|£27.8K|£17.6k|£17.6k|£29.6k| 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 statutory accountants and members of the ACCA. Conclusion: Independent examination eligible – as income below £1m and assets below £3.26m. Receipts and Payments may be used with independent examination ________________________________________________________________________________________________ Directon 2: Check for any confict of interest that prevents the examiner from carrying out their independent examinaton. The examiner must not be infuenced, or perceived to be infuenced, by either close personal relatonship with the trustees of the charity, being a major donor or having control or signifcant infuence over a major funder to the charity, or through day to day involvement in the administraton of the charity being examined. The examiner must ensure that there are no maters and no potental maters that would reasonably give rise to a percepton of their independence that would afect their ability to carry out the examinaton in a wholly objectve manner. There are no known conflicts or related party transactions. We have no professional or personal relationships with the trustees. We are the internal auditors for Hunston Parish Council. ## Conclusion: There are no conflicts of interest and no associations that prevent us from undertaking this assignment. ________________________________________________________________________________________________ ## Directon 3: Record your independent examinaton. The examiner must keep a record of their examinaton and the conclusions reached which is sufcient to allow a third party unconnected with their work to conclude that they have followed the Directons (including Directons 1 and 2) ## Work undertaken: - Workings completed to check accounts with accounting records, bank statements. - Review of underlying Excel data. - All information required for examination was available within the accounting records. No need to seek additional information. 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 June 2025. The accounts did not contain large numbers of adjusting entries – we found three entries on the bank statements not in the cashbook which we have advised the client about. The accounts have been adjusted ## Conclusion: Our workings and conclusion contained in this report are supported by working papers held on file. ________________________________________________________________________________________________ ## Directon 4: Plan the independent examinaton. In order to plan the specifc examinaton procedures, appropriate to the circumstances of the charity, the examiner must review: - the charity’s consttuton - the way the organisaton is controlled and managed - whether acton has been taken on any previous recommendatons for improvement - the accountng records and systems - the charity’s structure, its funds and how fund balances changed in the year - the charity’s actvites in the year and spending and the fnancial 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 in the nature and scope of the charities activities in the year under review. During the year the charity had circa 190 receipts and 120 payments. The accounts are maintained in a simple excel cashbook. The charity is financially controlled by the clerk of Hunston parish Council. There is heirachical review by the councillors of the parish council. There have been no incidences in the past of error or misstatement. Staff turnover is not high. The records are neat and tidy and easy to follow. Sample testing of randomly selected items will be undertaken. Conclusion: My opinion is that inherent risk of error or misstatement is low. ________________________________________________________________________________________________ Directon 5: Check that accountng records are kept to the required standard. The examiner must ensure that accountng records have been kept in compliance with the relevant legislatve requirements. Accounting records are kept on computerised Excel accounting package. No change year on year. The accounting records are easy to follow and are up to date; there is evidence of bank reconciliations being carried out correctly, performed at least annually. The charity has circa 300 transactions per annum. There is no evidence to suggest the excel files are not in compliance with any legislative requirements. Indeed, the small number of physical transactions lend 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. ## ________________________________________________________________________________________________ Directon 6: Check that the accounts are consistent with the accountng records. The examiner must compare the accounts of the charity with the charity’s accountng records in sufcient detail to reasonably conclude that the accounts are not materially inconsistent with the accountng records. - Income resources – £29,771 – this comprises grants, regular bookings, and licence fee by the community club - The nature and scope of income has not changed year on year. - There were three of deposits of £50 each missing from the cashbook 1 one the on the15/02/23 and two on the 31/10/23. - Resources Expanded – £26,687 each item is listed in the cashbook and agreed to the bank statements. - The accounts match the underlying records. - Bank & Investment Balances £9,921.25 (2023: £9,324.16) – I have verified the year end bank reconciliation. - Balances on the accounts are reconcilable to the underlying records. Conclusion: Balances on the accounts are reconcilable to the underlying records ________________________________________________________________________________________________ Directon 7: If the accounts are prepared on an accruals basis and one or more related party transactons 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 transactons in the reportng period and check whether the trustees have made the disclosures required by the applicable Statement of Recommended Practce (SORP) in the notes to the accounts. Not applicable – receipts and payments basis accounts ________________________________________________________________________________________________ ## Directon 8 Check the reasonableness of the signifcant estmates and judgments and accountng policies used in accountng for the types of fund held and in the preparaton of the accounts. The examiner must: - check whether the separate funds of the charity have been correctly accounted for and reported correctly in the accounts - check the reasonableness of any signifcant estmates or judgments that have been made in preparing the accounts - where accruals accounts are prepared, check that the accountng policies adopted are consistent with the applicable Statement of Recommended Practce: Accountng and Reportng by Charites (SORP) and are appropriate to the actvites of the charity The separate funds have been correctly disclosed between restricted and unrestricted and agree to underlying workings. The accounts are prepared on the going concern basis. Other items tested above in direction 6 Conclusion: Receipts and payments accounts agree and are correctly stated. ________________________________________________________________________________________________ ## Directon: 9 Directon 9 The examiner must check whether the trustees have considered the fnancial circumstances of the charity at the end of the reportng period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s positon 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 Practce (SORP) are made and that the trustees’ assessment of going concern is reasonable given the available informaton. In partcular the examiner must check if any material uncertaintes related to events or conditons that cast signifcant doubt on the charity’s ability to contnue 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 reportng period and whether the trustees have identfed if they can setle these as and when they fall due. The trustee consider’s 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. ________________________________________________________________________________________________ ## Directon 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 accountng statements are present and that the funds of the charity are correctly identfed; or - where accruals accounts are prepared check that they comply with the applicable Statement of Recommended Practce: Accountng and Reportng by Charites (SORP) and the applicable accountng standard; and - if the charity is a company, check that the accounts also comply with the applicable company law requirements. 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. ________________________________________________________________________________________________ Directon 11 Identfy items from the analytcal review of the accounts that need to be followed up for further explanaton or evidence. The examiner must carefully consider if, during the course of their examinaton, items were found that were material to the accounts which need further explanaton or supportng evidence. If the examiner is concerned that the charity’s accounts could be materially misstated, then the examiner must undertake sufcient additonal work to be satsfed that any such item has been explained and correctly included in the accounts. The examiner must be alert to any related party transactons that require separate disclosure in the accounts. Where the examiner is not satsfed 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. ____________________________________________________________________________________________ Directon 12 Compare the trustees’ annual report with the accounts. The examiner must compare any narratve informaton or fgures in the trustees’ annual report with the accounts in order to identfy 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: - 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 benefit - a financial review including any debts and details of your reserves policy (if 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 with the accounts and contains the relevant information ________________________________________________________________________________________________ Directon 13 Write and sign the independent examinaton report. The examiner must review the conclusions from their independent examinaton and then prepare and sign their independent examiner’s report. The content of their report must cover all the maters required by the 2008 Regulatons. If the examiner has identfed a mater of concern because one or more of the specifc maters listed in the 2008 Regulatons or in this Directon are present or remain unresolved then the examiner must bring it to the atenton 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 trustee of** Hunston Village Hall I report to the trustee on my examination of the accounts of the Hunston Village Hall (the Trust) for the year ended 31[st] December 2023. ## **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: - examine the accounts under section 145 of the Charities Act 2011 - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act - to state whether particular matters have come to my attention. ## **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: - (1) which gives me reasonable cause to believe that in any material respect the requirements: - a. to keep accounting records in accordance with section 130 of the 2011 Act and - b. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act - c. have not been met or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached ## **Mark Mulberry BA (Hons) FCCA CTA** Mulberry & Co Registered Accountants and Tax Advisors Eastgate House Dogflud Way Farnham GU9 7UD