HILPERTON VILLAGE HALL
FINANCIAL STATEMENTS
for the Year Ending 31st May 2025
Registered Charity Number: 305526
Accounts and Financial Statements Prepared on behalf of Hilperton Village Hall by R A Book Keeping 11 Albany Close Trowbridge Wiltshire BA14 7LN
HILPERTON VILLAGE HALL
CONTENTS
Pages
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|---|---|---|---|---|
|3to4|Trustees|Report|
|5|Independent|Examiner’s|Report|
|6|Statement|of|Financial|Activities|
|7|Balance|Sheet|
|8|Note|to|the|Accounts|
|Chairperson:|Mr T|Davies|
|Treasurer:|Miss|P|Turner|
|Secretary:|Miss|S|Kotevska|
|Booking|Clerk:|Mrs|Victoria|Pearmain|
|Bankers:|Lloyds TSB|Bank|plc|
|64|Fore|Street|
|Trowbridge|
|Wiltshire|
|Registered|Charity|Number:|305526|
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2
HILPERTON VILLAGE HALL
TRUSTEES REPORT FOR THE YEAR ENDING 31°" MAY 2025
The Trustees present their annual report and financial statements of the charity for the year ended 31% May 2025.
Trustees who served during the year were:-
Mr T. Davies Chairperson Miss P Turner Treasurer Miss S Kotevska Secretary Mrs S Sawyer Mrs R Hall Mr E Clark
MrD Jarvis Rev Christopher Paul Hunter
Trustees are appointed through their involvement with an organisation using the hall facilities or in the actual running of the hall.
The Charity is operated by the Management Committee comprising the above trustees.
Statement of Trustees’ responsibilities
- Trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure account of the charity for that period. In preparing these financial statements the Trustees are required to: - Select suitable accounting policies and then apply them consistently - Make judgements and estimates that are reasonable and prudent - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that this basis applies.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the accounting regulations. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Legal Status
The charity is constituted as a registered charity. It is governed by a Trust Deed dated 10" February 2005 and the policies made from time to time by the Trustees and the Management Committee.
Objectives of the charity
The charity's objectives are to provide social and recreational facilities for the residents of Hilperton. The Charity recognises that its financial position has to be sound and secure and that its financial activities should at least break even each year.
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HILPERTON VILLAGE HALL TRUSTEES REPORT FOR THE YEAR ENDING 31°" MAY 2025
Organisation
The charity is governed by the management committee which is responsible for formulating the strategies and policies of the charity including the exercising of financial controls.
Review of Activities
Hilperton Village Hall is used by various clubs, teams and organisations for the educational, recreation and community benefit of the village.
The Charity is associated with a club (Hilperton Village Club) which operates from the Hilperton Village Hall premises. The running of the club is distinct and separate from the Charity’s operation, however a Trustee of the Charity is involved in the financial control of the club. All profits/losses of the club are transferred to the Charity and feature in the balance sheet as a current asset. The cumulative total for 2025 was £9645 (2024 - £11,325).
Financial Review
There was an increase in income during the year at £58651 (2024 - £56651). Outgoings were higher at £56332 (2024 - £51650). The resultant overall surplus income over expenditure was £2319 compared with £8,100 in the previous financial year. A contributary factor will be the increase in wages costs due to the significant increase in the national living wages. Taking wages, and the wages content of Health and Safety amounts into account, the increase in this financial year has been £3,165, a 21% increase.
General Fund
The net assets of the charity at 31°* May 2025 are £212,592 of which £58,000 is held in the Coventry Building Society for the Hall Improvement Fund.
Investment Policy
Surplus funds are transferred to the bank deposit account or the building society.
Reserves Policy
Reserves are held to meet future maintenance requirements and to provide initial funding for any future development of the hall facilities.
Restricted Funds
There are no other specifically restricted funds.
4
HILPERTON VILLAGE HALL
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HILPERTON VILLAGE HALL
| have reviewed the financial statements on pages 6 to 9 for the year ending 31° May 2025 which comprise of the Statement of Financial Activities, the Balance Sheet and related notes. These financial statements have been prepared under the historical cost convention and accounting policies set out on page 8.
Respective responsibilities of trustees and independent examiner As described on page 2 the Trustees are responsible for ensuring the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under the Charities Act 1993 and that an independent examination is needed.
As Independent Examiner | accept responsibility for examining the accounts, to follow the procedures laid down in the general directions given by the Charity Commissioners and to state whether any particular matters have come to my attention.
| have been appointed as independent examiner under section 43 of the Charities Act 1993 and report in accordance with regulations made under section 44 of that act.
Basis of independent examiner’s report This 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 do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given in the accounts.
Independent Examiner’s Opinion
In my opinion the financial statements give a true and fair view of the state of affairs of the charity as at 315t May 2025 and of its income resources and application of resources in the financial year. These accounts have been properly prepared in accordance with the Charities Act 1993 and the Statement of Recommended Practice for Accounting and Reporting by Charities (Revised 2005).
Additional Comments
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Signed A LO Dated 25: (3/26.
Name Adrienne Wyllie FIAB
Address On Balance Business Services, 8 Outram Close, Melksham, Wiltshire SN12 6LB
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5
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HILPERTON VILLAGE HALL - TRUSTEES REPORT FOR THE YEAR ENDING 31°" MAY 2025
STATEMENT OF FINANCIAL ACTIVITIES
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|---|---|---|---|---|---|---|---|
|INCOMING RESOURCES|2025|2024|
|Grants and|Donations|
|Grants & Donations|6261|242|
|Fund Raising|130|25|
|Jubilee Grant|Income|QO|6391|(¢)|267|
|Charitable|Activities|-|Hall|Letting,|Village|Clubs etc|
|Pre-school|575|550|
|Misc|Hire|17261|16138|
|Football|881|973|
|Eon feed|in|1246|1292|
|Wi|245|245|
|Scouts/|cubs/|beavers|1254|1510|
|Brownies|630|140|
|60+|0|0|
|Car|Park|838|945|
|Concessions|860|603|
|Bingo|3770|2940|
|100|club|0|86|
|Sundry|0|is)|
|Hall|Events|1050|3930|
|Flying|Club|765|854|
|Dance|Class|-|NJ|Dance &|Freke|fe)|484|
|Skittles|113|153|
|U3A groups|504|1241|
|Slimmingworld|2308|2222|
|Exercise|Classes|-|Padfit/Zumba/Flexercise|2338|1791|
|Care|Choice|2506|2840|
|Quilters|Sewing|Group|1630|1843|
|Club|Surplus|-1680|ie)|
|Damage|deposit|income|4625|4639|
|Rounding|Adjustment|-8|41711|2|45421|
|Rent|Received|from|Lounge|Bar|7800|7728|
|Interest|Receivable|2749|2740|
|TOTAL INCOMING|RESOURCES|58651|56156|
|RESOURCES|EXPENDED|
|Hall|Maintenance|&|Running|Costs|
|Gas|3185|2652|
|Electricity|3931|3662|
|Water|1203|939|
|Phone|&|Broadband|899|972|
|Refuse|costs|1870|1969|
|Repairs|and|Renewals|1487|2173|
|Insurance|2240|2149|
|Licenses|1501|1261|
|Rates|ie)|0|
|running|costs|1770|2080|
|Grounds|Maintenance|102|18188|193|18050|
|Hall|Activities|
|Bingo|235|331|
|100|club|0|0|
|Sundry|ie)|fe)|
|hall|event|costs|360|1894|
|Fund|Raising|15|605|37|2262|
|Salaries|
|Wages|18539|17038|
|Employer's|Pension|Contributions|345|18884|258|17296|
|Repairs|and|Development|
|Equipment|in|Year|495|85|
|Bad|Grants & Donations|6000|6495|709|794|
|debts|written|off|0|20|
|Administration|&|Accountancy|4832|4625|
|Charitable|Donations|95|
|Health|&|Safety|2245|1903|
|Depreciation|421|465|
|Damage|deposit|spend|4575|4960|
|Jubilee|grant|Spend|0|[e)|
|Rounding|adjustment|-8|
|TOTAL RESOURCES EXPENDED|56332|50375|
|SURPLUS INCOME|OVER|EXPENDITURE|2319|5782|
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6
HILPERTON VILLAGE HALL
FINANCIAL STATEMENTS FOR THE YEAR ENDING 315" MAY 2025
Balance Sheet
| for theYear | Yearending 31st May 2025 | Yearending 31st May 2025 | Yearending 31st May 2025 | |||||
|---|---|---|---|---|---|---|---|---|
| £ | 2024-2025 £ |
£ | £ | 2023-2024 Zz |
£ | |||
| Tangible Assets Property Improvements NBV Equipment NBV |
65498 947 |
66445 | 65498 1368 |
66866 | ||||
| Current Assets Lloyds Treasurers Account Lloyds DepositAccount Coventry Building Society Cash Income |
13129 56986 58000 593 |
16641 56391 55848 85 |
||||||
| Debtors - club accrued surplus bf plus surplus in year less surplus transferred to Hall a/c (shown in HVH Club Accrual bank a/c) Grounds claim back 2023/24 |
11325 -1680 0 |
9645 3754 |
9006 2319 0 |
11325 3754 |
||||
| Grounds claim back 2024/25 | 4057 | |||||||
| Debtors | 502 | 252 | ||||||
| 146666 | 144296 | |||||||
| Current liabilities | ||||||||
| Creditors | 519 | 519 | 889 | 889 | ||||
| Net Assets | 146147 | 143407 | ||||||
| __ 212592 | 210273 | |||||||
| Financed by | ||||||||
| Accumulated Fund as at ist June 2024 | 210273 | 202173 | ||||||
| Surplus Income over Expenditure | 2319 | 8100 | ||||||
| Accumulated Fund as at 31st May | 2021 | _ 212592 | 210273 | |||||
| Reserved funds | ||||||||
| Hall Improvement Fund (In CBS) | 58000 | 55848 | ||||||
| Hilperton Presents ringfenced fund | 500 | 500 | ||||||
| Damage Deposit amounts held | -21 | 58479 | nih | 56277 | ||||
| Unreserved funds | 87668 | 87130 | ||||||
| Tangible Assets | 66445 | 66866 | ||||||
| 212592 | 210273 |
7
HILPERTON VILLAGE HALL
FINANCIAL STATEMENTS FOR THE YEAR ENDING 3157 MAY 2025
NOTES TO THE ACCOUNTS
1. Accounting Policies pas Basis of accounting
- The accounts have been prepared under the historical cost convention on the accruals basis and in accordance with the accounting principles set out in the SORP-Accounting for Charities
-
22 Tangible Fixed Assets Fixed assets are shown at historical cost. Depreciation has been provided on the basis of 20% of the Net Book Value of total fixed assets held.
-
is Allocation of Expenditure
- Expenditure has been allocated between the main headings in the Statement of financial Activities on the basis of the type of activity to which they relate.
-
: Investment Income
-
Investment Income 2025 2024 Bank and Building Society interest £2749 £2740
-
Taxation
No tax is charged in these accounts due to the charitable status
- Fixed Assets
| Property | |||
|---|---|---|---|
| Cost | Improvements | Equipment | Total |
| As at 1st June 2024 | 65498 | 28795 | 94293 |
| Additions in year | |||
| As at 31st May 2025 | 65498 | 28795 | 94293 |
| Depreciation | |||
| As at 1st June 2024 | 0 | 27427 | 26962 |
| Depreciation in Year | 0 | 421 | 421 |
| Cumulative Depreciation as at | |||
| 31st May 2025 |
0 | 27848 | 27848 |
| Net Book Values | |||
| As at 31st May 2025 | 65498 | 947 | 66445 |
| Asat31stMay2024 | 65498 | 1833 | 67331 |
5. Cash at bank and in hand (investment)
2025 2024 Lloyds Bank plc £56986 £56391 Coventry Building Society £58000 £55848
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