H]ebUry, P8rish Hall Unaudit¢d financial stat¢mcnts Y¢ar ¢nded 31 Mar¢h 2024 Hartlebury Parish Hall Unaudited financial statements Year ended 31 March 2024 Charity Registration No. 523151
Hartlcbury Pan'sh Ha]1 Unaudit¢d financial statements Year endcd 31 mch 2024 Trustees Report The trustees present their report and the unaudited financia] ststements of Hartlebury. Parish Hail {"the charity") for Ihe year ended 31 March 2024. i*gal stAtus Hartleburv Parish Hall is a public benefit entity for Hartlebury and the neighbourhood. The chority is regisiered with Ihe Charity. Commission, with the charity registration number 523151.The registered address is Hartlebury Parish Hall. Waresley Court Road. Hartlebury. Worcestershire: DY I17TQ. The charitv is ¢ontrolled by its governing document, and constitutes an unincorporated ¢hariry.The governing document of the charity was the lease and declaration of trusi daied 30 Ma>. 1962 as amended by deed dated 24 January 2006 and then amended on 16 April 2014, 17 May 2023, 21 June 2023 and l O Jul). 2024. The Parish Hail is held on a 99 year lease effective l January 2006 with a rent of £ I per annum from Hartl¢bury Parish Council who own the freehold. Objectives a¢tivi¢ies- maintaining and running of Hartlebury Parish Hall. Thc objectives of the chariiy through ihe trustees and Hartlebury Parish Hall Management Committee are the provision and maintenance of the Parish Hall for the use of the inhabiianis of the Parish and the neighEK)urhood wiihoui distinction of rK)litical. religious or other opinions, including use for meetings, leciures, civic events, cl&sses, education gnd for other fornis of recreation and leisure time occupation with the object of improving the conditions of life for these inhabitants. Public benefit The trust¢es confirm that they have complied with the requiremenis of section 17 of the Charities Act 2011 ("the Act") to have due regard to the public benefit guidance published by the Charity Commission. Review of the year- achievements and outlook Our Management Committee members have continued to work hard lo help provide a warm, safe and friendly venue for our community.. We remain committed to exploring new ways to engage with the people living in our village; to accommodate new ventur¢s and groups whcnever possible. During ihe p1 12 tnonths we have: re-decoratcd the hallway and committee room,. installed ne LED main hall lights more economic to run and much better to see by.; and installed a new intera¢tive TV screen in our committee room 'hICh enhances many of the smaller meetings and our service to hirers. T.0 new and improved storage areas have been created.. behind the bar area for our alcohol stock; and a separate one for general use and storage for our newly-acquired marquee (purchased to offer &s a resour¢¢ to our community). We removed an old inefficient secondary boiler, and installed a better hot water supply for the male, female and disabled ¢onveniences. We have fitted all of our radiators with Hive intcractive controls. enabling us io save on our energy usage and healing bills. As part of ow annual boiler servicing a new filler was fitted io enhance perforniance and tm'o new radiators were installed as replacemeni upgrades. Our joini venture with the Parish Council for a CCTV system is in progress. this follows a rigorous, value-for- mone). selection process involving full and considered liaison with the Council. This will a]Icviate some of our concerns about undesirable aciivities in the car park abutting the Ha]l. li has $0 been a good exercise in building trust between the two community dieS. Over the past >'car we have introduced a key-safe entry. systetn. and have enrolled the Hallmaster online tool for bookings. making the whole process easier to manage. Hirers can now. plan and book their own times for their hall activiiies and we are moving to a BACS-pa>'m¢nt only system to make accounting more streamlined. We aim to continue our programme of irnproving the building, '7th an upcoming plan to engage a loft clearance contractor prior to upgrading insulaiion. Our plans for improved stage lighting and a new. sound system continue.
Hartl¢bury Parish Hall Unaudited financial statements Year ended 31 March 2024 Trustees Report (continued) Review of the ye&r- achievements outlook (continued) We are all looking forward to bein8 able to offer the communit). and hirers full use of our patio area once NN'orks {currently" in trainl are completed io repair and rebuild the patio wall. This Thill greatl J. enhance our summer evening events and improve the appearance of the building. Finaneial review During the ! ear the charity had income up I60/ at £42,066 {2023 - £36,148} largely due to higher activity levels and expenditure up 230/0 at £43,420 (2023 - £35,388) due lo higher act]lty. levels, cost inflation, higher depreciation charges and higher repair expenditure resulting in net expenditure ot £1.354 {2023 net income of £760). The charit> had net funds of £141,938 (2023 - £143,292) and cash balances at 31 Nlarch 2024 remain adequate at £47,727 {2023 - £49:1381. However, the Trustees continue to moniior ihe financial position regularly. Reserves policy Resern'es are divided into two types: restricted and unrestricted. Unrestricted funds are available for use al the discretion of the trustees to further any of the charity's purtX)5es. Restrieted funds are subjected to restrictions for particular purwses within the obje¢t5 of the charity, and largel} relate to the hall extension and refurbishment. Unrestricted resern'es at the year end was £62.40312023 - £56.128) of H'hich £47.72712023 - £49:1381 .8$ in cash. Restricted reserves held at the )'ear-end 'aS £79,535 (2023 £87,124). The trustees aim to prudently hold unrestricted reseTr'es (excluding tixed assets) of ai least £30:000 to provide a buffer for financial and operating risks lacing the charit>'. Ai the )'ear-end this target aS more than met Thiih £48.301 of unrestricted reserves (excluding fixed assets). How'ever, funds 8re required for various maintenance and capital 'ork in FY25, as mentioned above, thai will need some drawdown on these reserves. S¢ructure• governAttee and management ineluding trustets and officer roles The trustees who served during the )'ear, unless otheiSe stated are as follows.. Catherine Louise Holden (Chair trom 17 Ma) 2023) Ra) Kirbv (Chair until 17 May 2023 and Vice Chair from 17 Ma). 2023) Keenan Prall Iresigneil 22 May 2023) Elizabeth DaN'ies Isecrelary. appointed 16 June 2022) Gillian Morris {resigned 20 April 2023) Caroline Edith Anne Boughion-Thomas (resigned 22 Ma), 20241 Graham Hipkins Anthony John Hardwick Julie Howells (appointed 17 January. 20241 Joshua Bennett lappx)inied 20 December 20231 'endi Southall {appointed 19 July 2023} Margaret Ann Herbert (resigned 21 May 2023) Paras Baldock {resigned 15 November 20231 Mike Tooley {appointed 17 May 2023 and resigned 20 June 2023) Tracie Rolleston Judd {appointed 19 Jul> 2023 and resigned 15 January 2024) Louise Tarleton Hodgson (appointed 22 November 2023 and resigned 8 January 2024) Andre Scheps (appointed 23 May 2024) Simon Fletcher laptK)inted 10 July 2024) Carolyn Gumbley (appointed l O Jul> 20241 Trustees meet monthly through the Hartlebury. Parish Ha]1 Management Committee.
Hartl¢bury Parish Hati Unaudiied financi statements y¢ cnd¢d 31 March 2024 Trustees Report (coniinued) Ststemtnt of trystees, responsibilities The Charities Act 2011 requires the trustees to prepare financial statements for each financial year. Under thai law the trustees have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a and fair view of the state of affairs of ihe Charity. and of the surplus or deficit of the charity for that period. In preparing those financial statements the truslees are required to: select suitable accounting policies and appl). them consistenily. make judgements and eStiMaS that are reasonable and prudent. follow applicable accounting standards and the Charities SORP, disclosing and explaining any departures in the financial slatements; and prepare the financial statements on the going concern basis unless li is inappropriate to assume that the charity will continue in operation. The irustecs are resEK)nsible for keeping accounting rerdS which disclose. wilh reasonable accuracy, the financial posiiion of the charity at any time, and for ensuring thai The financial stat¢menis comply with charity law. The ttvslees are also resFX)nsible for safeguarding the ¢hariry's &sscls. and hen¢e for tsking reasonable steps for the prevention and det¢¢tion of fraud and other irregularities. Approved b>. the trnsiees and sigrked on behalf of the trustees by eL&(l- Catherin¢ Louise Holden Chair 21 August 2024
Hanlebury Parish Ha]1 UnauditeAI financia] staternents Year ended 31 March 2024 Independent examiners, report to the trustees of Hartlebury Parish Hall I report to the irnstees on my examination of the financial slatements of the Hartlebury Parish Hall ('1he charity") for the year ended 31 March 2024 w'hich are set out on pages 6 14. Rtspeetlve respoD5ibilities of trustees and independent txamintr As rhe iNsiees of the charili Nou are resFK)nsible for the preparaiion of the financial statrments in accordance with the requirements of the Charities Act 2011 {'Ihe Aci'>. The charits s trustees consider thal an audit is not required for this year under section 144(2) of the Act and that an independeni examination is needed. I rewrt in respeci of my examinaiion of the charit) s financial statements carried out under seciion 145 of the Acl and in carry'ing out examination I have follom'ed all the applicable Directions given by the Charit). Commission under section 145{5Mbl of the Aa. Basis of IndependeDt exlminer's s¢atement M) examination M'as carried out in accordance M'iih ihe General Direclions gii'en b> the Charit> Commission. An examinalion includes a reN'ieH of the accouniing records kepi b! the charit) and a comparison of the financial SmentS presented 1th those records. li also includes consideraiion of any unusual items or disclosures in the financial 51atemenls and seeking explanations from l'ou &5 trustees concerning any such mailers. The procedures undertaken do not pro ide all the el idence ihai M'ould be required in an audii arsd consequently no opinion is given as to 'hether the financial ststements presenl a 'true and fair i'tem and the report is limited 10 those matters set out in the 51atement below. IndtpendeDt examiner's s¢Atement I hai'L' compleied m). examinaiion. I confim thal no maierial matters have come ts) my attention in COnnlI0n with the examinaiion giving me cause to believe that in any material respert: l. Accounlin8 records were noi kepi in respeci of the charity. &$ required b)" section 130 of ihe Act: or 2. The linancial 51aiements do noi accord '11h ihose re¢ords' or 3. The financial sialements do not compl!. ii'ith the applicable requirements concerning the forni and content of rinancial staiemenis sei oul irt the Charities (Accoun and RerK)rLsI Regulations 2(K)8 other than an% requirement that the financial stsiements give a true and fair view which is noi a matter considered &s part of an independent examination. I have no concerns and have come across no other mallers in connection 1th the examination to which 3¢tention should be drdwn in this report in order io enable a proper understsndin8 of the financial slatements to be reached. Simon John El'an5 FCA Independeni Examiner 71 W'areslo. P8rk Hartlebury Kiddem)inster 'orcestershire DYII 7XF 21 August 2024
Hartlebury. Parish Hall Unaudited financi sthiements Year ended 31 March 2024 Statement of financial activities for theyear ended31 March 2024 2024 Unrtstrirted funds 2024 2024 Total fynds 2023 Total Funds Restaied Restricted fuDds ID¢ome Voluntar). incoming reSOue5 (not¢ 3) InLome from trading (note 3) 8.184 33.882 8,184 33,882 5.418 30,730 Total income 42,066 42,066 36,148 Expenditure 'rrading ¢¥penxs (rnte 5) Aciivilies directly related to the ha]1 (note 51 Fundrdising and publicii>' (note 5) Management and administration (note 5) 7,767 12.776 4.191 10830 7,767 20,632 4,191 10,830 6,626 15.8¢X) 3,725 9,147 7,856 Total expenditure 7856 43.420 35.388 Net income I lexpenditurt) #nd net movement in funds 62 17056) (IJ54) 760 Totsi funds brought fon¥ard Transfer between funds 56.168 1267) 87,124 267 143,292 142.532 Total funds tlrried fonvard 62,403 79J35 141,938 143.292
Hartlebury Parish Hail Unaudited financial sements Year ended 31 M8r¢h 2024 Balance sheet as at 31 March 2024 2024 Unrestricted funds 2024 Restricted fmnds 2024 TotAI funds 2023 Total Funds Resiated Fixed assets Tangiblc assets (note 6) 14,102 79,535 93,637 95,999 Current assets Stocks - bar stocks Debiors (note 81 Cash at bank and in hand 721 4,312 47,727 721 4J12 47,727 588 4.250 49.138 52,760 52,760 53,976 Creditors: amounts falling due within one year (note 9) {4,459) (4,459) (6,683) Net Current Assets 48JOI 48JOI 47.293 Total assets less cvrrent li*bilities 62,403 79,535 141,938 143,292 Yet Assets 62,403 79,535 141,938 143.359 Funds of the charity Unresiricted funds Restri¢ied funds 62,403 62,403 79,535 56,168 87,124 79,535 Total ehArity funds 62,403 79,535 141,938 143,292 The notes on pages 8 14 are an integral part of these financial statements. The trustccs consider that an audit is noi requircd for this year under section 144(2) of the Chhrities Act 2011 (the Act) and ihat an independent examination is needed. The fitkancial statements on pages 6 14 were authorised for issue by the Ix)ard of trustees on 21 August 2024 and were signed on its behalf. Catherine Louise Holden Chair Julie Howells Trustee
Hartlebury Parish H211 Unauth't¢d fJnan¢ig] statcmcnts Year ended 31 March 2024 Notes to the financial statements Gener41 inforniation Hartlebury Parish Hall is an unincorporated public benefit entity for Hartlebury and the ftcighknurhood registered with the Charities Commission in England and Wales, registration number 523151, located at Waresley Court Road, Hartlebury, Kidderniins1er, Worcestershirc, DYI 17TQ. SMmm*ry of significAnt accounting policies The principal accounting wlicies applied in the preparation of these financial statements e set out below. These policies have been consisienily applied to all the years presented, unless otherwise stated. Basis of prep%ratlOD The finan¢ial staiemenis have been prepared on the accn]als basis under the historical wsl convention and in accordance with Accounting and RellIng bv Charities: Stalemeni of Recommend¢d Praciice applicable to chariiies preparing their accounts in accordance iih the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) ("Charitics SORP FRS 102.1 and the Charities Act 2011. The charity taken advanthge of the provisions in the SORP for charities not to prepare a Statement of C&8h Flows. Assessment of goiDg concern The trustees consider that there are no material uncertainties about the ¢harlI,$ ability to continue as a going concem and the financial statements are drawn up on the going concem basis. This &ssum¢s that the charity w'ill continue in operational existence for the foreseeable future. Fulld Accounting Unrestricted fvnds are available for use at the discretion of the trustees to further any of th¢ charity's purtoses. Restricted funds ar¢ subjected to restrictions for particular purposes within the objects of the Charity, and largely relaie io the hall extension refurbishmeni completed in 2015. Income recognition All income is recognised once ihe charity has entitlement, it is probable thai the income will be received and th¢ amount can be measured reliably. t)onations. grants and fundrdising are recognised when the charity has eniiilement to the funds. any performance condiiions attached to ihe grgnts have been met, it is probable that the income w'ill be received and the amount Can be measured reliably. Invesimeni interest income is accounted for when receivable and the amouni Can be measured reliably by the charity. Income from hall lettings is reeognised when it is receivable and it is probable that the charity will receive the amount due. Bar king8 is the tUal cash rec¢ived from the sale of bar stock. Expenditure Expendiiure is rccognised as incurred as soon as there is a legal or wnstructive obligation wmmitting the charitv lo thai expenditurc. it is probable that settlemeni will be required and the amount can be measured reliably. Expenditure is accounted for on ihe accruals b&sis.
Hartlebur¥' PaTi5h Hall Unaudit¢d fJnon¢ia] swements Yeor ¢nded 31 Marth 2024 Notes to the financial statements IcontipMed} 2 Summary of signifint c¢ounting policies (continued Irrteoverablt VAT Irrecoverable VA T is charged againsi the expenditure heading for which it incurred. Fixed assets Tangible fxed &ts include lehOld land and buildings and fixtures and fittings that are recorded at historica] cost less depreciation. Historica] o)st includes expenditure that is directli" attributable to the acquisiiion of the items. Items below £50 are generall. treated &8 dc-minimus and tred as repairs and maintenanc¢ expenditur¢. Repairs and maintenance expenditure is charged to the Sthiement of financial activities during the financial period in which it is incurred. DepreCI10n is calculated io allocaie the cosi oi'er their estitnatcd useful lii'es. as follows.. Leasehold land and building improvements at 50/0 per annum sirnighi-line over 20 l'ears (i.e. the useful life is eIMated to be shorter than the remaining lease tern]) and fixftwes. fittings and a4uipmeni ai 15 ko annum on a reducing balttnce basis. Stock5 Stocks are stated th¢ lower of cosi (based on the cost of purchase) and net realisablc value. Debtors Tradc debtors and accrued income are recognised at the senlemeni amount. Prcpajments are valued at the amount prepaid. Crediton Creditors are recognised m.here the charits. has a present obligation resulting from a past event that will probably result in the transfer of funds to a third pam. and the amount due io settle the obligation can be reliably esiimated. Crediiors are norniall) recognis¢d at their selllemeni amount after all0"1ng for an)" discounts. Restatemets The financial swements have been restaied io correct for seigeral ac£ouniing errors and missing related party transaciion disclosures. none of which impacted the reFrf)rted cash p)Siiion of the charity. Tangible fixed assets have been restated to the hisiorica] cost coni'eT]lion to elimine a 1989 I'aluation of £l12.077 arkd unamortised assets of £13.484 along '1th a$cled accumulated depreciation of £12.836 hle is no longer Considered appropriate gi¢n the subsequent 20( lease. Mainienance expenditure in the prior year also included £8.466 of expenditure th should hale been capiia]ised and depreciwed. Depreciation charges have therefore been rccalculat¢d to include an additiona] charge of £350 in the prior l'ear. Finall!.. unresiricied funds haN'e been reduced b>. £1.279 and restricted fw)ds increased b>. the same amouni for unrecordcd transfers betsN'een nds. Debiors have been resthted to eliminaie £13,488 of disputed reimbursement invoices related to the patio door and palio wa]1 works '1th Hanl¢bur% Parish Council that should noi haie ken reco)1$ed in the prior year. This reduced grant income b). £13.488 {£8.488 in 2023 and £5.(KM) in 2022) and debiors b) £13,488. An adjustment w&8 also made io include an unrecorded prepal'meni of £613. Trade creditors haTre also been adjusied by £67. The nei itnpact on reseTr'es ai 31 March 2023 is a reduciion of £117.551 (2022 £117.7351 on the balances previousl). reported of £260.843 12022 - £260.2671. The net impact on net InMe for the N"ear ended 31 March 2023 15 an incrc&sc of £183 10 £760 versus thc £577 originalls. rep)rted: Income has decreased by £8,488 from £44,636 to £36.148 and expeTrJiture has reduced b%. £8.671 from £44.059 10 £35.388.
Hartl¢bur)' Parish Hall Unaudited financial slatemenL% Y¢ar ended 31 March 2024 Notes to the financial staiements fcontinued) Income VoluntAry ineoming resources 2024 2023 RL'stat¢d Fundraising Donaiions Cjranis and oiher income (see notes 2 and 141 6,811 613 760 2.94? 2.476 TDt*l voluntary incoming resources 8.184 5.418 Ineome from trading 2024 2093 Flall letlings Bar takings (see noie l 01 22,467 21.404 9.3?6 Total Ineome from trading 33882 30.730 Total income 2024 ?n?.I RLsiatLLI V()luntar¥ inLoming resource5 InLomL Irom trading 8,184 33082 5.418 3(Tr.730 42,066 36.148 4 Staff eosts and trustees, emoluments Durin8 ihe )'ear thL Parish 14all used Ihe serk ices c)I' a elLaner and a boi)king sLLrLitsry iihose ages and %ulariL% tc)lal £6.495 1 ?023 £6.5001 and are shoi%n in nole 5 beloK¥.. Bar i¥'age% ()I' 11.1148 12023 £1 ?3611%"L'rL' alsi) paid to SLfK Lrts and are inLluded in IhL bar totsl in nole 5 below. 'I'hese P¢1) ments ere ni)I Idrge Ln()u¥h ts) aitracl SOLial SL'Lurill' costs. No remuneration lias paid or pa)'able to Iruslees in respLLI ul. th¢. yeJr12023 - £nill. Reimbursement of truslees lor purchases the}, have personally and properly made on hehalf of the Lharily arL' nol ounled as trustees e.xpen5e5 and are accounted Ic)r as part ol. the chariti. s general Lxpenditurc". 10
Hartlcbur). Parish Hall Unaudited financial Statements Year ended 31 March 2(J24 Notes to the financial statements (conlinued) S Expenditure Trading expenses 2024 Unrestricted 2024 2024 Total 2023 Total Restricted Bar (see note l 01 7,767 7,767 6.626 7,767 7.767 6,626 Activitie5 directly relating to the hall 2024 Unrestricted 2024 Restrieted 2024 Total 2023 T()tal Restated £ 6.070 1.378 8.442 l.lall running expenses (see note 2) Hall repairs and maintenance Isce note 2) Depreciation of tixed assets (see note 21 5.792 5,792 1,526 7056 9.382 12.776 7.856 20,632 15.890 Fundraising and publicity 2024 Unrestricted 2024 Restrieted 2024 Total 2023 Total Fundraising costs Adi'ertising. Mebsite and iniernel costs 3J66 825 3J66 825 3.139 586 4,191 4,191 3.725 Management and Administratio 2024 Unrestricted 2024 Restricted 2024 Total 202.3 Total Cleaning fees Booking secretar¥ lees Legal and professional fees Oiher expenses 3,120 3.120 JJ75 1,631 2,704 3.380 3.120 1.790 857 2.704 10,830 10.830 9.147 Total expenditure 35,564 7,856 43,420 35.388
Hartlebury Parish Ha][ Unaudited financial statemenls Year end¢d 31 March 2024 Notes to the financial statements (continued) Fixed assets Tangible fixed #sstts iasehold land and buildings Unrestricted funds Leasehold land #nd buildings Restricted funds Fixtures, rittings & equipment Unrestrieted funds Fixtures, fittings & equipment Restricted funds Total funds Cost At 31 March 2023 cosi restated (note 2) Additions Diswsals 15.587 700 130,632 10,322 6,053 (75) 23,802 267 180.343 7.020 {75) Ai 31 March 2024 16,287 130.632 16,300 24,069 187.288 Depreciation At 31 March 2023 restated (see note 2) Charge for the year Elimin&ion on diskKpsals 14.324 120 52,251 6,532 2,710 .406 {75) 15.059 1,324 84,344 9,382 {751 Ai 31 March 2024 14,444 58,783 4.041 16,383 93,651 Net book mount At 31 Mar¢h 2024 1.843 71,849 12259 7,686 93,637 At 31 March 2023 resthted {sec note 2) 1,263 78,381 7,612 8.743 95.999 Restricted funds largely relate to the hall extension and refurbishment and totals £79,535 (2023- £87,124). The Parish Hall is held on a 99 Ve le&se effective l January 2006 with a rent of £1 p¢r annum from Hyrtlebury Parish Council who own the freehold. 7 Analysis of net asstts by fund 2024 Unrestricted funds 2024 Restricted funds 2024 Tot*l funds 2023 Tota] funds Restated Fixed assets 14,102 79,535 93,637 95,999 Current assets Current liabilities 52.760 (4,459) 52,760 (4,459) 53.976 16.683) Net funds 62,403 79,535 141,938 143,292 12
Hartlebury Parish Hall Unaudited financiai ststements Ycar en(kd 31 March 2024 Notes to the financial statements (eontinued) Debtors 2024 2023 Restated Trade debtors (see note 2) Prepayments and accrued income {see note 2) 2,145 2,167 3,637 613 4J12 4,250 Creditor6: amounts falling due within one ytar 2024 2023 Amount5 falling due within one year: Restated Trade creditors Accruals and deferred income 1,043 3,416 67 6,616 4,459 6.683 10 TrAding income- detailed intome and exptndlture Detailed trading for the bar for the year.. 2024 2023 Takings Less purchases adjusted for closing stock 11,415 {6,288) 9.326 {4.5111 Gross profit 5,127 4,815 Less bar w&8eS Cleaning materials and bar sundries {1,048) (4311 {1,2361 18791 Net profit for the year 3,648 2,700 Events after the end of the reporting period No signifi¢8nl events have occUed after Ihe end of ihe rerrf)rting periiKI that require disclosure. 12 CApitg1 commitments At 31 March 2024 Ihe charity had capiial wmmilmenls of £nil12023 - £nill. 13 Examination of the finAnciAI stAttments No fees were paid or 8r¢ payable for the independent examination of the financial statements {2023 - £nil). 13
Hartlebury Parish Hall Unaudited financial siaiements Y¢ar ¢nded 31 Mah 2024 Notes to the financial statements (eoniinued) 14 Related party trAnsactions IrestAted) Room hire sales of £1,975 with £180 in debtors (2023 - £1,750 with £140 in debtors) were made to Community Café which is run by Catherine Louise Holden for the benefit of the community inhabitants and selected external charities. In the prior year Community Café provided a (k)nation of £ 1.100 to the charity for new curtains and blinds. Othenvise general donations of £300 IFY23 - £500) were received from trustees without conditions attached. Other income of £685 {2023 - £nil} related lo a patio door repair which was received from Hartlebury. Parish Council during the year and a lease payment of £1 (2023 - £1) 'aS paid to Hartleburj. Parish Council who 0,n the freehold of the Hartlebury Parish Hall. See also note 2 for restatement of other prior year related party transactions. As is i>'pical in a small village, a number of tru5t¢es lor their partners) are councillors of Hartlebury Parish Council and other tnjstees have been iniolved historically. In acc<)rdance lIh Seciion 9 of The c.harities SORP (FRS102). reimbursement of Iruslees for purchases the) have personally and properly made on behdlf ol. thc charity are noi counted as trustee expenses and are accounted for as part of the charity's general ¢xp¢nditur¢. In addiiion, any other room hire at the village hall involving trustees or related parties of the trustees are undcrtaken on the same iem)s as they are for other beneficiaries of the charity and therefore do not require separate disclosur¢. The charity had no other material iransaciions with an>. trustee or with any wnnected or related party of any iruslee. and no trustee received any other benefii. direct or indirect, from the charity. Control relAtionship The charity is under Ihe control of the trusiees. 14