REGISTERED COMPANY NUMBER: 03812865 (England and Wales) REGISTERED CHARITY NUMBER: 1078406
Whittle-le-Woods Community Hall Trust Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 December 2025
Whittle-le-Woods Community Hall Trust
Contents of the Financial Statements
for the year ended 31 December 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 to 7 |
| Notes to the Financial Statements | 8 to 12 |
| Detailed Statement of Financial Activities | 13 |
Whittle-le-Woods Community Hall Trust
Reference and Administrative Details for the year ended 31 December 2025
| TRUSTEES | PW Higham |
|---|---|
| BA Higham | |
| GM Harrison (resigned 13/1/2025) | |
| MJ Ward | |
| W Yates | |
| L Coupar (resigned 22/4/2025) | |
| GC Jackson (resigned 6/3/2025) | |
| L Watson | |
| COMPANY SECRETARY | PW Higham |
| REGISTERED OFFICE | Whittle-Le-Woods Community Hall |
| Union Street | |
| Whittle-Le-Woods | |
| Chorley | |
| Lancashire | |
| PR6 7LN | |
| REGISTERED COMPANY | 03812865 (England and Wales) |
| NUMBER | |
| REGISTERED CHARITY | 1078406 |
| NUMBER | |
| INDEPENDENT EXAMINER | McMillan & Co LLP |
| Chartered Accountants | |
| 28 Eaton Avenue | |
| Matrix Office Park | |
| Buckshaw Village | |
| Chorley | |
| Lancashire | |
| PR7 7NA |
Page 1
Whittle-le-Woods Community Hall Trust
Report of the Trustees for the year ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects are to provide facilities in the interests of social welfare for recreation and other leisure-time occupation with the object of improving the conditions of life for the inhabitants of Whittle-le-Woods and the neighbouring area.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives.
Volunteers
The support of the many volunteers, who assist in a number of fund raising events, is much appreciated by the trustees.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Our receipts continue as usual and our bank balance continues to grow. We are aware that our lighting will have to be upgraded to LEDs throughout and our gas heating will need to be changed to heat pumps at some stage in the future. These will be expensive projects.
We have been having problems with the toilet wash basins so it was decided to renew the waste outlets and taps to the press down type. This has proved to be a good move.
The annual Duck Race was held in May and as usual was a huge success although the number attending seemed to be less than normal.
The Flower Show was a reasonable success and we shall continue with the event next year.
The Senior Citizens' Christmas party was hosted again and was well attended with more than 70 seniors sitting down to a traditional Christmas dinner.
Our regular weekly events continue to increase so our income will also continue.
FINANCIAL REVIEW
Principal funding sources
The principal contribution came from the Community Fund (National Lottery Charities Board), without whom the project would not have been possible.
Reserves policy
The reserves policy is to accumulate funds so as to have as many years running costs as possible in reserve largely to cover cyclical maintenance, so as to provide long term security to the users of the Community Hall. The amount invested in tangible fixed assets is not available to be used for revenue expenditure.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is a charitable company limited by guarantee and not having a share capital and, in accordance with Section 30(2) of the Companies Act 1985 is exempt from the requirement to use the word 'limited' as part of its name. It is governed by a Memorandum and Articles of Association.
The charity was entered in the Central Register of Charities with effect from 30 November 1999 and accepted by HM Revenue & Customs as a Charity for tax purposes.
Page 2
Whittle-le-Woods Community Hall Trust
Report of the Trustees
for the year ended 31 December 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
The trustees meet several times during the year, and applications for trustees are periodically sought by advertisement and they are selected based on the candidates personal skills, knowledge of the local area and the needs of the Community.
Approved by order of the board of trustees on 13 April 2026 and signed on its behalf by:
PW Higham - Secretary
Page 3
Independent Examiner's Report to the Trustees of Whittle-le-Woods Community Hall Trust
Independent examiner's report to the trustees of Whittle-le-Woods Community Hall Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
JFD McMillan FCA
McMillan & Co LLP Chartered Accountants
13 April 2026
Page 4
Whittle-le-Woods Community Hall Trust
Statement of Financial Activities for the year ended 31 December 2025
| 2025 Unrestricted Restricted Total funds fund funds Notes £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 246 - 246 Charitable activities Community Hall 41,046 - 41,046 Other trading activities 3 10,775 - 10,775 Investment income 4 1,126 - 1,126 Total 53,193 - 53,193 EXPENDITURE ON Raising funds 1,527 - 1,527 Charitable activities Community Hall 26,308 3,975 30,283 Other 996 - 996 Total 28,831 3,975 32,806 NET INCOME/(EXPENDITURE) 24,362 (3,975) 20,387 RECONCILIATION OF FUNDS Total funds brought forward 227,404 298,090 525,494 TOTAL FUNDS CARRIED FORWARD 251,766 294,115 545,881 |
2024 Total funds £ 350 43,348 10,008 934 |
|---|---|
| 54,640 | |
| 1,024 33,907 972 |
|
| 35,903 | |
| 18,737 506,757 |
|
| 525,494 |
The notes form part of these financial statements
Page 5
Whittle-le-Woods Community Hall Trust
Balance Sheet 31 December 2025
| Unrestricted Restricted funds fund Notes £ £ FIXED ASSETS Tangible assets 8 128,755 294,115 CURRENT ASSETS Cash at bank 124,007 - CREDITORS Amounts falling due within one year 9 (996) - NET CURRENT ASSETS 123,011 - TOTAL ASSETS LESS CURRENT LIABILITIES 251,766 294,115 NET ASSETS 251,766 294,115 FUNDS 10 Unrestricted funds: General fund Fixed asset fund Restricted funds TOTAL FUNDS |
2025 Total funds £ 422,870 124,007 (996) 123,011 545,881 545,881 209,183 42,583 251,766 294,115 545,881 |
2024 Total funds £ 428,929 97,537 (972) 96,565 525,494 525,494 184,821 42,583 227,404 298,090 525,494 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 6
continued...
Whittle-le-Woods Community Hall Trust
Balance Sheet - continued
31 December 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 13 April 2026 and were signed on its behalf by:
PW Higham - Trustee
The notes form part of these financial statements
Page 7
Whittle-le-Woods Community Hall Trust
Notes to the Financial Statements for the year ended 31 December 2025
1. GENERAL INFORMATION
The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is Whittle-Le-Woods Community Hall, Union Street, Whittle-Le-Woods, Chorley, PR6 7LN.
There are no material uncertanties about the charity's ability to continue.
The presentational currency of the financial statements is the Pound Sterling (£).
The amounts in the financial statements have been rounded to the nearest £1.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Government grants
CJRS and small business local authority grants are accounted for under the accruals model. Where the grant is classed as revenue, it is recognised in income on a systematic basis over the periods in which the company recognises the related costs.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition.
Depreciation is provided on tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:
Freehold land - not provided Leasehold property - over period of lease Fixtures and fittings - over 10 years
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Page 8
continued...
Whittle-le-Woods Community Hall Trust
Notes to the Financial Statements - continued for the year ended 31 December 2025
2. ACCOUNTING POLICIES - continued
Fund accounting
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Financial instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.
3. OTHER TRADING ACTIVITIES
| Fundraising events Rental income Solar panels income 4. INVESTMENT INCOME Bank interest 5. NET INCOME/(EXPENDITURE) |
2025 £ 3,892 1,650 5,233 10,775 2025 £ 1,126 |
2024 £ 3,738 1,750 4,520 |
2024 £ 3,738 1,750 4,520 |
|---|---|---|---|
| 10,008 | |||
| 2024 £ 934 |
|||
Net income/(expenditure) is stated after charging/(crediting):
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 7,835 | 7,805 |
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continued...
Whittle-le-Woods Community Hall Trust
Notes to the Financial Statements - continued for the year ended 31 December 2025
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
Trustees were reimbursed expenses of £240 for the year ended 31 December 2025 (2024: £120).
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Staff No employees received emoluments in excess of £60,000. |
2025 1 |
2024 1 |
||
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Wages | 6,924 | 6,924 | ||
| Employers NIC | 216 | - | ||
| 7,140 | 6,924 | |||
8. TANGIBLE FIXED ASSETS
| COST At 1 January 2025 Additions At 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 |
Freehold Long land leasehold £ £ 42,583 462,781 - - 42,583 462,781 - 92,311 - 4,872 - 97,183 42,583 365,598 42,583 370,470 |
Fixtures and fittings £ 103,987 1,776 105,763 88,111 2,963 91,074 14,689 15,876 |
Totals £ 609,351 1,776 |
|---|---|---|---|
| 611,127 | |||
| 180,422 7,835 |
|||
| 188,257 | |||
| 422,870 | |||
| 428,929 |
Page 10
continued...
Whittle-le-Woods Community Hall Trust
Notes to the Financial Statements - continued for the year ended 31 December 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Accruals and deferred income | 996 | 972 | ||
| 10. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | At | |||
| At 1/1/25 | in funds | 31/12/25 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 184,821 | 24,362 | 209,183 | |
| Fixed asset fund | 42,583 | - | 42,583 | |
| 227,404 | 24,362 | 251,766 | ||
| Restricted funds | ||||
| Community Hall | 298,090 | (3,975) | 294,115 | |
| TOTAL FUNDS | 525,494 | 20,387 | 545,881 | |
| Net movement in funds, included in the above are as follows: | ||||
| Incoming | Resources | Movement | ||
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 53,193 | (28,831) | 24,362 | |
| Restricted funds | ||||
| Community Hall | - | (3,975) | (3,975) | |
| TOTAL FUNDS | 53,193 | (32,806) | 20,387 | |
| Comparatives for movement in funds | ||||
| Net | ||||
| movement | At | |||
| At 1/1/24 | in funds | 31/12/24 | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 162,109 | 22,712 | 184,821 | |
| Fixed asset fund | 42,583 | - | 42,583 | |
| 204,692 | 22,712 | 227,404 | ||
| Restricted funds | ||||
| Community Hall | 302,065 | (3,975) | 298,090 | |
| TOTAL FUNDS | 506,757 | 18,737 | 525,494 |
Page 11
continued...
Whittle-le-Woods Community Hall Trust
Notes to the Financial Statements - continued for the year ended 31 December 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 54,640 | (31,928) | 22,712 |
| Restricted funds | |||
| Community Hall | - | (3,975) | (3,975) |
| TOTAL FUNDS | 54,640 | (35,903) | 18,737 |
The fixed asset fund represents the cost of freehold land.
The purpose of the restricted funds is for the refurbishment of the Community Hall and largely relates to grants from the Community Fund (National Lottery Charities Board) towards the capital costs. The fund will be reduced by the related depreciation charge over the period of the lease.
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025 or for the year ended 31 December 2024.
Page 12
Whittle-le-Woods Community Hall Trust
Detailed Statement of Financial Activities for the year ended 31 December 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Other trading activities Fundraising events Rental income Solar panels income Investment income Bank interest Charitable activities Room hire charges Total incoming resources EXPENDITURE Raising donations and legacies Fund-raising events Charitable activities Wages Social security Rates and water Insurance Light and heat Telephone and internet Printing and stationery Sundries Maintenance and cleaning Annual licences and inspections Small items of equipment Payroll fees Depreciation of long leasehold Depreciation of fixtures & fittings Support costs Governance costs Accountancy and legal fees Total resources expended Net income |
2025 £ 246 3,892 1,650 5,233 10,775 1,126 41,046 53,193 1,527 6,924 216 715 815 5,338 1,027 260 125 5,878 194 658 298 4,872 2,963 30,283 996 32,806 20,387 |
2024 £ 350 3,738 1,750 4,520 |
|---|---|---|
| 10,008 934 43,348 |
||
| 54,640 1,024 6,924 - 698 746 4,917 586 216 60 10,567 192 913 283 4,872 2,933 |
||
| 33,907 972 |
||
| 35,903 | ||
| 18,737 |
This page does not form part of the statutory financial statements
Page 13