Charlty Reglstratlon No. 1131993 Company Reglstratlon No. 7002835 HELSINGTON & BRIGSTEER VILLAGE HALL IA company limited by guarantee} REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
HELSINGTON & BRIGSTEER VILLAGE HALL REFERENCE AND ADMINISTRATIVE INFORMATION Name of Charlly Helsington & Brigsleer Village Hall Charity Registrallon No. 1131993 Company Registratlon No. 7002835 Registered Office and prlncipal address Helsington & Brigsteer Village Hall Brigsleer Kendal LA8 8AL Trustees and dlrectors MrRGBryan Mr R P Caddick- resigned 2311212024 Mr D K Sharpe Mr J Cheesbrough Ms M Yates Ms K Ritchie - resigned 0410512024 Mrs B Clifford Mrs P K Riley- appointed 2210712024 Mrs J TLtdor- appointed 0810812024 Secretary Mrs P K Riley Bankors HSBC 64 Highgale Kendal LA9 4TQ Natwest 250 Bishopsgate London EC2M 4AA Accounlants Brown & Co Chartered Accountants Libra House Murley Moss Business Village Kendal LA9 7RL
HELSINGTON & BRIGSTEER VILLAGE HALL REPORT OF THE TrUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 The Iruslees present Iheir report together with the financial Sialemenls of the charity lor Ihe year ended 31 December 2024 which are also prepared to meet Ihe requirements for a directors, report and accounts for Companies Act purposes. The financial stalements comply with the Charilies Act 2011. the Companies Act 2006, the Memorandum and Articles of Association. and Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 102). Structure, governance and management. Governing document Helsington & Brigsteer Village Hall is a charitable company limited by guaranlee. It was established under a Memorandurn of AssoGialion which defines ils objects and powers, and il is governed by way ol its Articles of Association. In the evenl ol the company being wound up members are required to conlribule an amount nol exceeding £1. Organisation The directors of the company are also charily trustees lor the purposes of charily law. Members are elected lo sarve for a period of three years after which they must be re-elected at an Annual General Meeting. ArUItment and appolnlment of m•mb6rs The directors are responsible for the recruitment of new members who must be over 18 years of age and normally resident in the Parish of Helsingion. Induction and training ol trustoes Following appointment, new trustees are invited and encouraged to attend a short training session lo familiarise themselves with the charity and the conlext within which il operales. The training session covers. The obligalions of the Council members and their responsibililies under the Charities Acl. The main documents which set oul the operational frameworf( for the charity including the Memorandurn and Articles of Association. Resourcing and the current financial position as set out in the lalest published accounts. Plans and objectives, Rlsk management. The trustees have assessed the risks to which the Gharity is exposed wilh reference to operations. health and safety and the ongoing finances of the charity and have adopted the necessary policies to monitor and mitigate those risks.
HELSINGTON & BRIGSTEER VILLAGE HALL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024 (Gontinuedl Objectives and actlvltles Objectives The Charity's main objeclive is ta provide a village hall for the use of the residents of Helsingion parish and the surrounding district with a view to improving their lives and providing a central location for meetings. leclures, classes and other forms of recreation and leisure. Acllvltles A project to install solar panels wa5 complele(J this year. Its objectives were to reduce eleclricily costs, generale income, provide off-grid resilience, and detnonslrate our ongoing comrnilment lo the environment and 'green solLttions' wherever practicable. Total cost5 of the project were £21,516. This was met by £20,720 in granl funding and the balance from local fund raising. We are extremely grateful to all those Ihal supported this work. We are grateful lo all residents who have organised lund-raising aclivities and helped wilh maintenance. The trustees would also like to thank the volunteers who have assisted in the running of the hall during the year. The Charity exists for the benefit ol the local community and, with its lacililies available for use by the wider general public, Ihe trustees consider that the ChaTity'S activilies are delivering public benefit. Financlal revlew The Charity's financial posilion remains sound. We are most grateful to our grantors and for donations Irom Helsington Parish Council and members of the public. At the year end the Charity had nel assels of £385,738 and cash balances of £75,228. Plans The Charity plans lo keep the village hall order in good order, maintaining and refurbishing it as appropriale, so that it conlinues to meet ils objectives. Policy on reserves The Chaiity maintains sufficienl reserves to carry out repairs and to fund aclivilies in line wilh ils charitable objectives. The trustees intend to maintain reserves represenling at least two years, noal expenditure to meet unexpected cosls. Referenco and adminl8tratlv8 detalls Charity Registration number: Company Registration number.. Registered Office and principal address: 1131993 7002835 Helsington Village Hall. Brigsleer, Kendal. LA8 8AL.
HELSINGTON & BRIGSTEER VILLAGE HALL REPORT OF THE TRUSTEES FOR THE PERIOD ENDED 31 DECEMBER 2024 (continued) Twslees and dlrectors Those who were trustees and directors on Ihe dale this report was approved or who served as a trustee during ihe reporting period were as follows. MrRGBryan Mr R P Caddick- resigned 2311212024 Mr D K Sharpe Mr J Cheesbrough Ms M Yales Ms K Rilchie- resigned 0410512024 Mrs B Clifford Mrs P K Riley- appoinled 2210712024 Mrs J Tudor- appoinled 0810812024 Statement of Truslees. responsibilities The charity Irustees (who are also directors of Helsington & Brigsleer Village Hall tor the putposes of company law) are responsible for preparing a trustees. annual report and financial statements in accordance wilh applicable law and United Kingdom Accounting StarKlards Iuniled Kingdom Generally Accepted Accounting Practice). Company law requires the trustees lo prepare financial statements for each year which give a Iw8 and fair view of the state ol the affairs of the charilable company and of its incoming resources and application of resources, including income and expenditure, of the charitable company for thal year. In preparing the financial statements. the trustees are required lo: Select suitable accounting policies and Ihen apply these ¢onsistenily. ObseNe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudenl, State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial staternents on the going concem basis unless il is inappropriate to presume Ihal the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose wilh reasonable accuracy al any lime the financial position of the charily and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assels of the charily and hence for taking reasonable steps for the prevenlion and detection of fraud and oiher irregularities. .LI2025 and signed on their behalf by: Ap edbyt rustees on MrRGBryan Truslee
HELSINGTON & BRIGSTEER VILLAGE HALL sTATEmEr OF FINANCIAL ACTivmES FOR THE YEAR ENDED 31 DECEMBER 2024 {Incory)orating Income and Exp8rMJiture Account) Regtrlcted Funds Total Funds Total Funds Funds Lottery Fund Other 2024 2023 Note Income and endowments from: Donations and legacies Charitable activikn'es Investments Grarrts 3.669 20,214 1.244 2,072 1,695 17.066 267 20,214 1,244 2,072 Total 27,199 27,199 19.028 Charitable activltles 19,318 5,499 2,999 27,816 25,913 Net IncoM(*XpO1r0) 7.881 {5,499) (2,999) {61n (6.885) Trangters betsyeen fvnds Nol movemenl In funds 7,881 (5,4991 (2,999} (617> (6,885) Total funds brought forward 80,568 197,977 107,810 386,355 393,240 Totsl funds carrled forward 88,449 192,478 104,811 385,738 386,355 The Staiemenl of Flnancial AGtivities includes all gains arKJ losses In the year and, therefore, a Ststement of Tolal Recognised gains and losses has noi been ppared. All the amounts above late to contlnuing activities. The notes on pages 8 to 12 fom part of these accounts
HELSINGTON & BRIGSTEER VILLAGE HALL BALANCE SHEEr AS AT 31 DECEMBER 21Y24 21r24 2023 Notes Flx•d Asgetg Tangible assets 329,758 318,027 Currènt A880ts Cash at bank 75,228 76,428 75,228 76,428 Crodltorg: amounts falling due within one year (2.672) (8,100) Not Current A88e18 71556 68,328 Crodltors: amounts falling due after more than one year <16,576) Total nel assets 385,738 386.355 Funds 10 Unrestricted Funds Restricted Funds: Blg Lottery Fund Other 88,449 80,568 192,478 104,811 197,977 107,810 Total charlty funds 385,738 386,355 For the financial year ended 31 December 2024 the company was entilled to exemption from audit under section 477 of the Companies Act 2006 relallng to small MpanIeS. The directors acknowledge their r8SFK)nsibilities for ¢))mplying with the requirements of the Act with respect to accounting records and the preparatlon of financial staiements. The members have not required the company to oblaln an audit of its finanGial statements for the year in question in accordance with section 476. These financlal statements have been prepared in accordance with the provisions appllcabie to companies subject to the small compani8s' regime.
HELSINGTON & BRIGSTEER VILLAGE HALL BALANCE SHEET (continued) AS AT 31 DECEMBER 2024 The financial statements were approved by the Trustees o 25 and signed on their behalf Mr R G Bryan Trust8e The notes on pages 8 to 12 form part of these accounts
HELSINGTON & BRIGSTEER VILLAGE HALL NOTES TO THE ACCOUNTS Accountlng Pollcles The principal accounting policies adopted, judgements and key sources of estimation uncertainly in Ihe preparation of the financial statements are as follows: Basis of preparation The financial statements have been prepared in accordance with 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 IFRS 1021- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102) and Ihe Companies Act 2006. Helsington & Brigsteer Village Hall meets the definilion of a public benefit enlily under FRS 102. Assels and liabilities are initially recognised al hislorical cost or Iransaction value unless othernise slaled in the relevanl accounling policy note. bl Income Income is recognised when the charily has enlitlement lo Ihe funds, any performance conditions attached to the items of income have been mel, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Interest receivable Inlerest on funds held on dep05il is included when receivable and the amount can be measured reliably by the charity., this is nomially upon notification of the interest paid or payable by ihe bank. dl Fund accounting Unrestricted fund5 are available to spend on activities that further any of the purposes of the charity. Designated funds are unreslricted funds of the charity which the trustees have decided at Iheir discretion to set aside lo use for a specific purpose. Restricted funds are donalions which the donor has specified are lo be solely used for a particular area of the charity's woth or for specific projects undertaken by ihe charity. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and Ihe amount ol the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Costs of raising funds. Expenditure on charilable adivities includes the costs Df functions undertaken to further the purposes of the charity and Iheir associated sUPPOrt costs. Other expendilure reprgsenls those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the actÈvily for which the expendilure was incued.
HELSINGTON & BRIGSTEER VILLAGE HALL NOTES TO THE ACCOUNTS Allocation of support Costs Support costs are those functions thal assist the work of the charity bul do nol directly undertake charitable activities. Support costs include office costs, finance, personnel. payroll. and governance costs which support the charity's activities. These cosls have been allocated to expenditure on charitable activilies. g) Tangible fixed assets Tangible fixed assets are staled at cosl and are depreciated over their estimated useful economic lives on a straight-line basis a5 k)Ilows'. Asset category Annual rate Village Hall Fittings & equipment 2Y. 100/. h) Deblors Debtors are recognised at Ihe amount due to the charity. Cash at bank Cash at bank includes cash and short temi highly liquid investments with a short maturity of Ihree months or less from Ihe dale of acquisition or opening of the deposit or similar accounl. i) Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event Ihat will probably result in the transfer of funds lo a third paty and the amounl due to settle the obligation can be measured or estimated reliably. k) Granls Capilal grants received are treated as deferred income and are amortised over the useful life of the assets concerned. Legal slatus ol the charity The charity is a company limiled by guarantee and has no share capilal. In Ihe event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. Income from donations and legacies The charily's unrestricted income came from donations and local governrnenl granls during ihe year. Inveslment income The charity's investment income arises Irom money held in interest bearing deposit accounts.
HELSINGTON & BRIGSTEER VILLAGE HALL NOTESTO THE Accoui¥rs Analysls of expendilure on ¢harltable actfvftle8 Unrestrled Funds Reslrlcted Funds Total Tolal Big Lottery Fund 2024 2023 Other Event costs Heat and light Repairs and maintenanc Water Insurance Sundries Professional fees Bank charges Depreciation 2,637 2,687 6,710 82 1.153 1.728 600 2,637 2,687 6.710 82 1,153 1,728 600 84 12,135 3,596 2,475 6,612 105 951 1,648 623 64 9,839 3,637 5,499 2,999 19,318 5,499 2,999 27.816 25,913 Taxatlon The charity is exempt from tax on incom8 and gains falling within sectlon 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extenl that these are appli8d to its charitable obj8Cts. 10
HELSNGTON & BRIGSTEER VILLAGE HALL NOTESTO THE Accoiii¥rs Tanglble Ilxed assets Vlllage li Flttlngs & •qulpmenl Totsl On 1 January 2024 Additions 431,131 36,616 23,866 467,747 23,866 On 31 December 2024 431,131 60,482 491.613 Depreclatlon On 1 January 2024 Charge for year 118,349 8,623 31,371 3,512 149,73) 12,135 On 31 December 2024 126,972 34,883 161,855 Net t0k value On 31 Decomber 2024 304,159 25.599 329,758 On 31 Deoember 2023 312.782 5,245 318,027 Crediiorg: amouiits fallkng due withln one yffir 2024 2023 Deferred granl income re So5ar PV Project Accrual 2,072 600 7,500 600 2,672 8,100 9. Credltor8'. amounls tslllng due wfthln one year 2024 2023 Deferred grdnt income re Solar PV Project 16,576 16,576 li
HELSINGTON & BRIGSTEER VILLAGE HALL NOTES TOTHE ACCOUNTS 10. Movement In funds 1 January 2024 Incomlng Resources Outgoing Resources Transl8rs 31 December 2024 Unrestricted Funds Restricted Funds.. Big Lottery Fund Other 80.568 27,199 119,3181 88,449 197,977 107,810 15.4991 12.9991 192,478 104,811 386,355 27,199 (27,816) 385,738 The restricted funds relate to granls, donalions and gifts received for the purpose of building and maintaining the new village hall and the cost of fittings and equipment, 11. Analysis of nel assets between lunds Unrestricted Funds Restrlcted Funds Total Blg Lottery Fund Other Tangible fixed assets Current assels Current liabilities Long term liabilities 32,469 75.228 (2,672) (16,576) 192,478 104,811 329,758 75,228 (2,672) {16.5761 88,449 192,478 104,811 385.738 12. Secured assets The grant provided by the Big Lottery Fund to partially finance the development of the new village hall in the amount of £274,963 is secured by way of a legal charge over the freehold land and buildings known as Helsington & Brigsteer Village Hall. 12
HELSINGTON & BRIGSTEER VILLAGE HALL CHARTERED ACCOUNTAfrrrs REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF HELSINGTON & BRIGSTEER VILLAGE HALL FOR THE YEAR ENDED 31 DECEMBER 2024 To assist you lo fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Helsingion & Brigsleer Village Hall for the year ended 31 December 2024 as sel out on pages 8 to 12 from the company's accounting records and from infomation and explanations you have given us. As a practising rnember firm of Ihe Institute of Chartered Accountanls in England and Wales, we are subject to its elhical and other professional requirements which are detailed at icaew.com/members handbook. This report is made solely lo the Board of Directors of Helsington & Brigsleer Village Hall, as a body, in accordance with the terms of our engagement letter dated 1 March 2012. Our work has been unclertaken solely to prepare for your approval Iho accounts of Helsington & Brigsteer Village Hall and stale Ihose matters that we have agreed to stale lo the Board of Directors of Helsington & Brigsteer Village Hall, as a body, in this report in accordance with AAF 2110 as detailed al icaew.comlcompilaliDn. To the fullest exlenl permittecl by law, we do not accept or assume responsibility to anyone other than Helsington & Brigsteer Village Hall and its Board of Directors as a body, for our work or for this report. 11 is your duty to ensure Ihat Helsinglon & Brigsteer Village Hall has kept adequate accounting records and to prepare statutory accounts that give a twe and fair view of the assels. liabililies, financial position and surplus of income over expenditure of Helsinglon & Brigsteer Village Hall. You consider Ihal Helsington & Brigsteer Village Hall is exempt from the slatulory audit requirement for the year. We have not been instructed to carry out an audit ora review ofthe accounls of Helsingion & Brigsteer Village Hall. For this reason. we have not verified the accuracy or compleleness ol the accounting records or information and explanations you have given lo us, and we do not, therefore, express any opinion on the statutory accounts. Brown & Co Chartered Aecounlanls Libra House Murley Moss Business Village Oxenholme Road Kendal LA9 7RL 13