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.
A￿rUItment 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, no￿al 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.
.LI￿2025 and signed on their behalf by:
Ap
edbyt
rustees on
MrRGBryan
Truslee

HELSINGTON & BRIGSTEER VILLAGE HALL
sTATEmE￿r 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￿(*Xp￿O1￿r0)
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 p￿pared.
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
incu￿ed.

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
Unrestrl￿ed
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 t￿0k 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