Bemerton Community Ltd – Treasurer’s report 2025
26[th] April 2026
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We’ve had two successful years in 2024 and 2025, continuing the successful baseline of activity post covid.
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Income was stable at about £55,000 in each year, ditto donations at about £8,600. There were no substantial movements in the constituent parts.
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We try hard to bear down on costs which were also stable at about £48,000 for each year, with decreased utility costs being offset by higher insurance and other smaller elements.
-
We have again raised the depreciation rate a little in 2025 to better reflect our increased understanding of the actual expected useful life of some assets, so despite the trading surplus we show a retained loss for both years of c£16,000, but as this is not a cash item it does not affect solvency, and is therefore not of consequence as regards ‘going concern’.
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Net cash has risen by some £15,800 to £114,715, roughly twice our annual cost base, which is a very strong position.
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However, we have something like 90 years left on the lease of large a Grade* building, and the Trustees intend at the year end to A) maintain the Reserves policy re running costs at probably somewhere between £10,000 and £20,000, and B) to introduce a Reserves policy regarding the building, to hold a more substantial sum for when some major repair materializes.
Key numbers, for calendar years.
| Revenue | 2025 | 2024 |
|---|---|---|
| School | 13,000 | 13,000 |
| Weddings | 13,350 | 12,028 |
| Community events | 8,641 | 10,303 |
| Booking fees | 20,538 | 18,442 |
| Interest | 3,971 | 2,225 |
| Total | 59,500 | 55,998 |
| Donations, grants etc. | ||
| Donations | 8,623 | 8,590 |
| Grants / bequests | 0 | 0 |
| Total | 8,623 | 8,590 |
| Total income | 68,123 | 64,588 |
| Expenses | ||
| Payroll | 15,367 | 15,296 |
| Insurance | 6,766 | 5,882 |
| Utilities | 10,594 | 14,926 |
| Community events | 1,335 | 1,848 |
| Admin costs | 9,487 | 7,316 |
| Building costs | 4,679 | 4,038 |
| Total | 48,228 | 49,306 |
| Operating result | 19,895 | 15,282 |
| Depreciation | 35,655 | 31,000 |
| P&L | -15,760 | -15,718 |
| Cash – gross |
156,885 | 142,659 |
Nick Saint
net 114,715 98,886 Treasurer
BEMERTON COMMUNITY LIMITED (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Company no 07098771 Charity No 1136873
BEMERTON COMMUNITY LIMITED CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| Charity information | 1 |
|---|---|
| Report of the Trustees | 2 |
| Independent Examiner's report | 3 |
| Statement of Financial Activities | 4 |
| Notes to the Financial Statements | 6 |
CONTENTS OF THE FINANCIAL STATEMENTS
| Board of Trustees | N I Barsby |
|---|---|
| Dr L K Fountain | |
| D Woolley | |
| Dr R H Scott Jupp | |
| P A Trevett | |
| S Trigger | |
| V Watts | |
| M A Willmot | |
| Company Secretary | D Woolley |
| Registered Office | 5 St Andrew's Road |
| Salisbury | |
| SP2 9NT | |
| Charity address | St John's Place |
| Lower Road | |
| Salisbury | |
| SP2 9NP | |
| Independent examiner | M Warde Norbury |
| 3 Nightingale Square | |
| London SW12 8QJ |
Page 1 BEMERTON COMMUNITY LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees (who are also directors of the charitable company for the purposes of company law) present their annual report, together with the independently examined financial statements of the charitable company for the year ended 31 December 2025, and confirm that they comply with the Charities Act 2011, the governing document and the charities SORP 2019 (FRS 102).
Legal and administrative information is set out on page 1, and forms part of this report.
STRUCTURE, GOVERNMENT AND MANAGEMENT
Bemerton Community Limited was incorporated on 8 December 2009. The company is registered with the Charity Commission for England and Wales (registration number 1136873). It is incorporated and registered in England and Wales as a company limited by guarantee, not having a share capital (company number 070987771). The liability of the members in the event of a winding up is limited by guarantee to an amount not exceeding £10 per member. The charity is controlled by its governing document, a Deed of Trust.
Recruitment and appointment of new Trustees.
New trustees are recruited and appointed by the existing trustees when vacancies arise. No outside party can appoint trustees.
OBJECTIVES AND ACTIVITIES
Charitable objectives.
The principal object of the charity, as set out in its Memorandum of Association, is to use the St John's Church in Lower Bemerton as a centre for the local community and to ensure it continues for the foreseeable future.
Significant Activities
The renovation of the church was completed in June 2016, since when it has been operated by the charity as St John's Place providing an additional facility for the nearby Primary School, and it is a popular venue for weddings, receptions, parties, and a range of community services and events. The Chancel of the Church remains consecrated and is used for religious events such as baptisms, weddings and funerals.
Public benefit
The Trustees confirm that they have complied with the duty in s17(5) of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit, including 'Public benefit: reporting' (PB3).
FINANCIAL REVIEW AND RESULTS FOR THE YEAR
The results for the year and financial position of the charity are shown in the attached financial statements.
Total incoming resources increased by 5.6% at £68,123 versus the previous year at £64,588, with no significant variations in the different income streams. There were again no grants.
Total outgoing resources increased slightly at £83,883 (£80,719), mainly due to increased depreciation at £35,655 (£31,000). Depreciation has no effect on the issue of 'going concern' since it is a non cash item.
The year end cash position rose to £156,885 (£142,659).
Reserves policy of the Trustees is based on the Charity Commission document CC19 and therefore recognises the need to hold reserves in order to deal with adverse changes in the levels of income or expenditure in future years. The charity's policy is to hold three to six months' running costs in reserves, which equates to between £10,000 and £20,000.
This report has been prepared in accordance with the provisions of Part 125 of the Companies Act 2006 relating to small companies.
Debbie Woolley - Trustee
Date
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEMERTON COMMUNITY LIMITED FOR THE YEAR TO 31 DECEMBER 2025
I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 December 2025 which are set out on pages 5 to 15.
Responsibilies and basis of report.
As the charity 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 company's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the direction 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 that in any material respect:
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Accounting records were not kept in respect of the company as required by section 386 of the 2006 Act, or
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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.
Mark Warde Norbury 3 Nightingale Square London SW12 8QJ
Date
Page 3 BEMERTON COMMUNITY LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricte Restricted
Total Total Total 2024 2025
| Fundraising activities | 55,529 | 53,773 | ||
|---|---|---|---|---|
| Donations grants and legacy | 8,623 |
8590 | ||
| Investments | 3,971 | 2225 | ||
| Total income | 68,123 | 0 | 68,123 | 64,588 |
| Expenditure | 59,805 | 24,078 | 83,883 | 80,719 |
| Net income / expenditure | 8,318 | -24,078 | -15,760 | -16,131 |
| Net movement in funds | 8,318 | -24,078 | -15,760 | -16,131 |
| Reconciliation of funds | ||||
| Funds brought forward at 1 January 2025 | 228,461 | 424,244 | 652,705 | |
| Total funds carried forward at 31.12.25 | 236,779 | 400,166 | 636,945 |
Total recognised gains and losses The charity has no recognised gains or losses other than the surplus or deficit for the current or previous year.
Continuing operations. None of the charity's activities were acquired or discontinued during the current or previous year.
| BALANCE SHEET AS AT 31 DECEMBER 2025 | BALANCE SHEET AS AT 31 DECEMBER 2025 | BALANCE SHEET AS AT 31 DECEMBER 2025 | |
|---|---|---|---|
| 2025 | 2024 | ||
| Note | |||
| Fixed assets | 8 | 481,366 | 510,264 |
| Current assets | |||
| Debtors | 9 | 784 | 1,122 |
| Cash at bank | 156,885 | 142,659 | |
| Total current assets | 157,669 | 143,781 | |
| Liabilities - Creditors | 2,090 |
1,340 | |
| Net current assets | 155,579 | 142,441 | |
| Total assets | 636,945 | 652,705 | |
| Funds | |||
| Unrestricted funds: general | 11 | 236,779 | 228,461 |
| Restricted funds | 11 | 400,166 | 424,244 |
| Total charity funds | 636,945 | 652,705 |
Page 4
BEMERTON COMMUNITY LIMITED STATEMENT OF FINANCIAL ACTIVITES
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records
and for preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and authorised for issue by the Board of Trustees on:…........................ and were signed on its behalf by:
Debbie Woolley - Trustee
Date
Page 5
BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Accounting convention
Bemerton Community Limited is a company limited by guarantee, incorporated and registered in England and Wales. The charity constitutes a public benefit entity as defined by FRS 102. 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 United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP 2019 (FRS 102 the Charities Act 2011 and the Companies Act 2006)). The charity does not
meet the definition of a larger charity under the Charities SORP and is therefore exempt from the requirement to prepare a cash flow statement.
The financial statements are prepared on a going concern basis, and in Sterling (£) which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated. The Trustees have considered the financial position of the organisation and believe that it is currently a going concern.
Fund accounting
Unrestricted funds are availible for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfillment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with SORP (FRS 102). Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. The irrecoverable element of VAT is included within the item of expense to which it relates.
Page 6 BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS
Tangible fixed assets
Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the Statement of Financial Activities. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.
Long leasehold 3% (2%) on cost Medium term assets 10% on cost Fixtures, fittings and equipment 20% on cost
Debtors
Debtors are recognised at their recoverable amounts.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Government grants and coronavirus
The charity has received support from the UK government as part of a package of measures introduced to support organisations during the coronavirus pandemic. Governmant grants are recognised in the financial statements in the period in which they are received.
2. Donations and legacies
| 2. Donations and legacies | ||||
|---|---|---|---|---|
| Unrestricte | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| 2025 | 2025 | 2025 | 2024 | |
| Friends of Bemerton | 1,977 | 1,977 | 2,010 | |
| Gift Aid | 784 | 784 | 1,122 | |
| General donations | 5,861 | 5,861 | 5,458 | |
| Total | 8,622 | 0 | 8,622 | 8,590 |
3. Income from investments
All of the charity's income from investments arises from interest bearing deposit accounts.
4. Taxation
The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in paragraph 1 Schedule 6 Finance act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
5. Trustees and key management personnel remuneration and expenses.
The Trustees neither received nor waived any remuneration during the year (2022 Nil).
| 2025 | 2024 | |
|---|---|---|
| Expenses claimed by Trustees | 1,297 | 1525 |
The charity considers its key management personnel comprise the Trustees. Key management personnel are not remunerated.
Page 7 BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS
6. Staff costs
| 6. Staff costs | ||
|---|---|---|
| The average monthly number of employees during the year was: | 2025 | 2024 |
| Administration | None | None |
| Wages to self employed contractors | 15,366 | 15,296 |
| Social security | ||
| Defined contribution pensions | ||
| Total | 15,366 | 15,296 |
No employees received total employment benefits (excluding employer pension costs) of more than £60,000 (2022 none).
- Net incoming / outgoing resources
Net incoming / outgoing resources are stated after charging: 2025 2024
| Depreciation - owned assets | 35,655 | 31,000 | |
|---|---|---|---|
| Independent examiner's fees | 117 | 200 | |
| 8. Tangible fixed assets | Long | Fixtures, | Total |
| leasehold | fittings and | ||
| equipment | |||
| Cost, as at 1 January 2025 | 657,006 | 53,676 | 710,682 |
| Additions | 0 | 6757 | 6,757 |
| Disposals | 45082 | 45,082 | |
| At 31 December 2025 | 657,006 | 15,351 | 672,357 |
| Depreciation, at 1 January 2025 | 154,993 | 45,425 | 200,418 |
| Charge for the year | 31,164 | 4,491 | 35,655 |
| Disposals | 45,082 | 45,082 | |
| At 31 December 2025 | 186,157 | 4,834 | 190,991 |
| Net book value | |||
| At 31 December 2025 | 470,849 | 10,517 | 481,366 |
| At 31 December 2024 | 502,013 | 8,251 | 510,264 |
| 9. Debtors | 2025 | 2024 | |
| Gift aid claim | 784 | 1,122 | |
| Total | 784 | 1,122 | |
| 10. Creditors | 2025 | 2024 | |
| Hire deposits | 500 | 800 | |
| Accrual - accountancy fee | 200 | 200 | |
| Deferred income re event hire | 1,390 | 340 | |
| Total | 2,090 | 1,340 |
Page 8 BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS
| 11. Movement of funds | Balance | Incoming | Outgoing | Balance |
|---|---|---|---|---|
| 1.1.25 | resources | resources | 31.12.25 | |
| Unrestricted funds | ||||
| General free reserves | 108,428 | 68,123 | -45,901 | 130,650 |
| Unrestricted fixed assets | 120,033 | 0 | -13904 | 106,129 |
| 228,461 | 68,123 | -59,805 | 236,779 | |
| Restricted funds | ||||
| Conversion of St John's church | 381,636 | 0 | -21751 | 359,885 |
| Community funds | 42,608 | 0 | -2,327 | 40,281 |
| 424,244 | 0 | -24,078 | 400,166 | |
| Total funds | 652,705 | 68,123 | -83,883 | 636,945 |
| Comparative balances for the year to 31.12.2024 Balance | Incoming | Outgoing | Balance | |
| 1.1.24 | resources | resources | 31.12.24 |
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| General free reserves | 87,994 | 64,588 | -44,154 | 108,428 |
| Unrestricted fixed assets | 133,649 | 0 | -13616 | 120,033 |
| 221,643 | 64,588 | -57,770 | 228,461 | |
| Restricted funds | ||||
| Conversion of St John's church | 399,433 | 0 | -17797 | 381,636 |
| Community funds | 47,760 | 0 | -5,152 | 42,608 |
| 447,193 | 0 | -22,949 | 424,244 | |
| Total funds | 668,836 | 64,588 | -80,719 | 652,705 |
Unrestricted funds
"General" represents funds which have been accumulated for the general purposes of the charity
"Unrestricted fixed assets" represents unrestricted funds held as fixed assets which are not readily available.
Restricted funds
Conversion of St John's' - this represents restricted funds held as fixed assets which are not readily available Community fund in 2025 represented a grant to enable volunteer training £5579 (£6,217), and the balance of a legacy £34,701 (£36,391).
12. Allocation of charity net assets
The net assets are held for the various funds as follows.
| Fixed | Net current | Long term total | |
|---|---|---|---|
| assets | assets | liabilities | |
| Unrestriced funds: General | 121,478 | 115,301 | 236,779 |
| Restricted funds | 359,885 | 40,281 | 400,166 |
| Total | 481,363 | 155,582 | 636,945 |
| Prior year net assets held for the various funds were as follows | |||
| Unrestriced funds: General | 128,625 | 99,833 | 228,458 |
| Restricted funds | 381,639 | 42608 | 424,247 |
| Total | 510,264 | 142,441 | 652,705 |
| Page 9 | |||
| BEMERTON COMMUNITY LIMITED | |||
| NOTES TO THE FINANCIAL STATEMENTS |
13. Status of company
The company is a registered charity, limited by guarantee. The liability of the members in the event of a winding up is limited by guarantee to an amount not exceeding £10 per member.
14. Related party transaction.
There were no related party transactions during the year (2024: none).
15. Prior year comparative statement of financial activities.
| Total | |||
|---|---|---|---|
| Unrestricted | Restricted | 31.12.2024 | |
| Note | |||
| Fundraising activities | 53,415 | 53,773 | |
| Donations grants and legacy | 8,589 |
0 | 8,590 |
| Investments | 2,225 |
2,225 |
| Total income | 64,229 | 0 | 64,588 |
|---|---|---|---|
| Expenditure | 57,770 | 22,949 | 80,719 |
| Total expenditure | 57,770 |
22,949 | 80,719 |
| Net income / expenditure | 6,818 | -22,949 | -16,131 |
| Net movement in funds | 6,818 | -22,949 | -16,131 |
| Reconciliation of funds | |||
| Funds brought forward at 1 January 2024 | 221,643 | 447,193 | 668,836 |
| Funds carried forward 31.12.24 | 228,461 | 424,244 | 652,705 |
Page 10 BEMERTON COMMUNITY LIMITED INCOME AND EXPENDITURE ACCOUNT
| 16. Income and expenditure | 2025 | 2024 | ||
|---|---|---|---|---|
| Income | ||||
| Donations | 8,623 | 8,590 | ||
| Grants | 0 | 0 | ||
| Total donations and grants | 8623 | 8590 | ||
| Booking fees | 20,538 | 18,442 | ||
| Community events | 8,641 | 10,303 | ||
| School fees | 13,000 | 13,000 | ||
| Reception & wedding fees | 13,350 | 12,028 | ||
| Total fund raising activities | 55,529 | 53773 | ||
| Interest income | 3,971 | 3,971 | 2,225 | 2,225 |
| Total income | 68,123 | 64,588 | ||
| Expenditure |
| Accountancy /. Independent examiner's fee | 117 | 477 | |||
|---|---|---|---|---|---|
| Bemerton Live professionals | 1335 | 1670 | |||
| Cleaning | 2,956 | 2,322 | |||
| Equipment repairs and renewals | 4,679 | 4,038 | |||
| General expenses | 3051 | 1876 | |||
| Insurance | 6,766 | 5,882 | |||
| Licences and subscriptions | 1298 | 829 | |||
| Light and heat | 7,883 | 10,677 | |||
| Office expenses | 2065 | 3662 | |||
| Wages | 15,367 | 15,297 | |||
| Water | 1134 | 918 | |||
| Telephone and internet | 990 | 1,151 | 1672 | ||
| Waste management | 587 | 508 | |||
| Total expenditure | 48228 | 49307 | |||
| Surplus / deficit | 19,895 | 15,281 | |||
| Depreciation | |||||
| Long leasehold | 31,164 | 26,025 | |||
| Fixtures, fittings and equipment | 4,491 | 4,975 | |||
| 35655 | 31000 | ||||
| Net surplus / (deficit) | -15,760 | -15,719 |
Page 11
BEMERTON COMMUNITY LIMITED (A COMPANY LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
Company no 07098771 Charity No 1136873
BEMERTON COMMUNITY LIMITED CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| Charity information | 1 |
|---|---|
| Report of the Trustees | 2 |
| Independent Examiner's report | 3 |
| Statement of Financial Activities | 4 |
| Notes to the Financial Statements | 6 |
CONTENTS OF THE FINANCIAL STATEMENTS
| Board of Trustees | N I Barsby |
|---|---|
| Dr L K Fountain | |
| D Woolley | |
| Dr R H Scott Jupp | |
| P A Trevett | |
| S Trigger | |
| V Watts | |
| M A Willmot | |
| Company Secretary | D Woolley |
| Registered Office | 5 St Andrew's Road |
| Salisbury | |
| SP2 9NT | |
| Charity address | St John's Place |
| Lower Road | |
| Salisbury | |
| SP2 9NP | |
| Independent examiner | M Warde Norbury |
| 3 Nightingale Square | |
| London SW12 8QJ |
Page 1 BEMERTON COMMUNITY LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees (who are also directors of the charitable company for the purposes of company law) present their annual report, together with the independently examined financial statements of the charitable company for the year ended 31 December 2025, and confirm that they comply with the Charities Act 2011, the governing document and the charities SORP 2019 (FRS 102).
Legal and administrative information is set out on page 1, and forms part of this report.
STRUCTURE, GOVERNMENT AND MANAGEMENT
Bemerton Community Limited was incorporated on 8 December 2009. The company is registered with the Charity Commission for England and Wales (registration number 1136873). It is incorporated and registered in England and Wales as a company limited by guarantee, not having a share capital (company number 070987771). The liability of the members in the event of a winding up is limited by guarantee to an amount not exceeding £10 per member. The charity is controlled by its governing document, a Deed of Trust.
Recruitment and appointment of new Trustees.
New trustees are recruited and appointed by the existing trustees when vacancies arise. No outside party can appoint trustees.
OBJECTIVES AND ACTIVITIES
Charitable objectives.
The principal object of the charity, as set out in its Memorandum of Association, is to use the St John's Church in Lower Bemerton as a centre for the local community and to ensure it continues for the foreseeable future.
Significant Activities
The renovation of the church was completed in June 2016, since when it has been operated by the charity as St John's Place providing an additional facility for the nearby Primary School, and it is a popular venue for weddings, receptions, parties, and a range of community services and events. The Chancel of the Church remains consecrated and is used for religious events such as baptisms, weddings and funerals.
Public benefit
The Trustees confirm that they have complied with the duty in s17(5) of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit, including 'Public benefit: reporting' (PB3).
FINANCIAL REVIEW AND RESULTS FOR THE YEAR
The results for the year and financial position of the charity are shown in the attached financial statements.
Total incoming resources increased by 5.6% at £68,123 versus the previous year at £64,588, with no significant variations in the different income streams. There were again no grants.
Total outgoing resources increased slightly at £83,883 (£80,719), mainly due to increased depreciation at £35,655 (£31,000). Depreciation has no effect on the issue of 'going concern' since it is a non cash item.
The year end cash position rose to £156,885 (£142,659).
Reserves policy of the Trustees is based on the Charity Commission document CC19 and therefore recognises the need to hold reserves in order to deal with adverse changes in the levels of income or expenditure in future years. The charity's policy is to hold three to six months' running costs in reserves, which equates to between £10,000 and £20,000.
This report has been prepared in accordance with the provisions of Part 125 of the Companies Act 2006 relating to small companies.
Debbie Woolley - Trustee
Date
Page 2
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEMERTON COMMUNITY LIMITED FOR THE YEAR TO 31 DECEMBER 2025
I report to the Charity Trustees on my examination of the accounts of the company for the year ended 31 December 2025 which are set out on pages 5 to 15.
Responsibilies and basis of report.
As the charity 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 company's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the direction 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 that in any material respect:
-
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.
Mark Warde Norbury 3 Nightingale Square London SW12 8QJ
Date
Page 3 BEMERTON COMMUNITY LIMITED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricte Restricted
Total Total Total 2024 2025
| Fundraising activities | 55,529 | 53,773 | ||
|---|---|---|---|---|
| Donations grants and legacy | 8,623 |
8590 | ||
| Investments | 3,971 | 2225 | ||
| Total income | 68,123 | 0 | 68,123 | 64,588 |
| Expenditure | 59,805 | 24,078 | 83,883 | 80,719 |
| Net income / expenditure | 8,318 | -24,078 | -15,760 | -16,131 |
| Net movement in funds | 8,318 | -24,078 | -15,760 | -16,131 |
| Reconciliation of funds | ||||
| Funds brought forward at 1 January 2025 | 228,461 | 424,244 | 652,705 | |
| Total funds carried forward at 31.12.25 | 236,779 | 400,166 | 636,945 |
Total recognised gains and losses The charity has no recognised gains or losses other than the surplus or deficit for the current or previous year.
Continuing operations. None of the charity's activities were acquired or discontinued during the current or previous year.
| BALANCE SHEET AS AT 31 DECEMBER 2025 | BALANCE SHEET AS AT 31 DECEMBER 2025 | BALANCE SHEET AS AT 31 DECEMBER 2025 | |
|---|---|---|---|
| 2025 | 2024 | ||
| Note | |||
| Fixed assets | 8 | 481,366 | 510,264 |
| Current assets | |||
| Debtors | 9 | 784 | 1,122 |
| Cash at bank | 156,885 | 142,659 | |
| Total current assets | 157,669 | 143,781 | |
| Liabilities - Creditors | 2,090 |
1,340 | |
| Net current assets | 155,579 | 142,441 | |
| Total assets | 636,945 | 652,705 | |
| Funds | |||
| Unrestricted funds: general | 11 | 236,779 | 228,461 |
| Restricted funds | 11 | 400,166 | 424,244 |
| Total charity funds | 636,945 | 652,705 |
Page 4
BEMERTON COMMUNITY LIMITED STATEMENT OF FINANCIAL ACTIVITES
For the financial year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year in question in accordance with Section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records
and for preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved and authorised for issue by the Board of Trustees on:…........................ and were signed on its behalf by:
Debbie Woolley - Trustee
Date
Page 5
BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
Accounting convention
Bemerton Community Limited is a company limited by guarantee, incorporated and registered in England and Wales. The charity constitutes a public benefit entity as defined by FRS 102. 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 United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP 2019 (FRS 102 the Charities Act 2011 and the Companies Act 2006)). The charity does not
meet the definition of a larger charity under the Charities SORP and is therefore exempt from the requirement to prepare a cash flow statement.
The financial statements are prepared on a going concern basis, and in Sterling (£) which is the functional currency of the charity. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented unless otherwise stated. The Trustees have considered the financial position of the organisation and believe that it is currently a going concern.
Fund accounting
Unrestricted funds are availible for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfillment of those conditions is within the control of the charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with SORP (FRS 102). Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. The irrecoverable element of VAT is included within the item of expense to which it relates.
Page 6 BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS
Tangible fixed assets
Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of low value with a short life. Repair, renovation and replacement expenditure is written off as expenditure in the Statement of Financial Activities. The cost of fixed assets is their purchase cost, together with any incidental costs of acquisition. Depreciation is provided at the following annual rates in order to write off each asset over it's estimated useful life.
Long leasehold 3% (2%) on cost Medium term assets 10% on cost Fixtures, fittings and equipment 20% on cost
Debtors
Debtors are recognised at their recoverable amounts.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Government grants and coronavirus
The charity has received support from the UK government as part of a package of measures introduced to support organisations during the coronavirus pandemic. Governmant grants are recognised in the financial statements in the period in which they are received.
2. Donations and legacies
| 2. Donations and legacies | ||||
|---|---|---|---|---|
| Unrestricte | Restricted | Total | Total | |
| funds | funds | funds | funds | |
| 2025 | 2025 | 2025 | 2024 | |
| Friends of Bemerton | 1,977 | 1,977 | 2,010 | |
| Gift Aid | 784 | 784 | 1,122 | |
| General donations | 5,861 | 5,861 | 5,458 | |
| Total | 8,622 | 0 | 8,622 | 8,590 |
3. Income from investments
All of the charity's income from investments arises from interest bearing deposit accounts.
4. Taxation
The charity is an exempt charity within the meaning of Schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in paragraph 1 Schedule 6 Finance act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
5. Trustees and key management personnel remuneration and expenses.
The Trustees neither received nor waived any remuneration during the year (2022 Nil).
| 2025 | 2024 | |
|---|---|---|
| Expenses claimed by Trustees | 1,297 | 1525 |
The charity considers its key management personnel comprise the Trustees. Key management personnel are not remunerated.
Page 7 BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS
6. Staff costs
| 6. Staff costs | ||
|---|---|---|
| The average monthly number of employees during the year was: | 2025 | 2024 |
| Administration | None | None |
| Wages to self employed contractors | 15,366 | 15,296 |
| Social security | ||
| Defined contribution pensions | ||
| Total | 15,366 | 15,296 |
No employees received total employment benefits (excluding employer pension costs) of more than £60,000 (2022 none).
- Net incoming / outgoing resources
Net incoming / outgoing resources are stated after charging: 2025 2024
| Depreciation - owned assets | 35,655 | 31,000 | |
|---|---|---|---|
| Independent examiner's fees | 117 | 200 | |
| 8. Tangible fixed assets | Long | Fixtures, | Total |
| leasehold | fittings and | ||
| equipment | |||
| Cost, as at 1 January 2025 | 657,006 | 53,676 | 710,682 |
| Additions | 0 | 6757 | 6,757 |
| Disposals | 45082 | 45,082 | |
| At 31 December 2025 | 657,006 | 15,351 | 672,357 |
| Depreciation, at 1 January 2025 | 154,993 | 45,425 | 200,418 |
| Charge for the year | 31,164 | 4,491 | 35,655 |
| Disposals | 45,082 | 45,082 | |
| At 31 December 2025 | 186,157 | 4,834 | 190,991 |
| Net book value | |||
| At 31 December 2025 | 470,849 | 10,517 | 481,366 |
| At 31 December 2024 | 502,013 | 8,251 | 510,264 |
| 9. Debtors | 2025 | 2024 | |
| Gift aid claim | 784 | 1,122 | |
| Total | 784 | 1,122 | |
| 10. Creditors | 2025 | 2024 | |
| Hire deposits | 500 | 800 | |
| Accrual - accountancy fee | 200 | 200 | |
| Deferred income re event hire | 1,390 | 340 | |
| Total | 2,090 | 1,340 |
Page 8 BEMERTON COMMUNITY LIMITED NOTES TO THE FINANCIAL STATEMENTS
| 11. Movement of funds | Balance | Incoming | Outgoing | Balance |
|---|---|---|---|---|
| 1.1.25 | resources | resources | 31.12.25 | |
| Unrestricted funds | ||||
| General free reserves | 108,428 | 68,123 | -45,901 | 130,650 |
| Unrestricted fixed assets | 120,033 | 0 | -13904 | 106,129 |
| 228,461 | 68,123 | -59,805 | 236,779 | |
| Restricted funds | ||||
| Conversion of St John's church | 381,636 | 0 | -21751 | 359,885 |
| Community funds | 42,608 | 0 | -2,327 | 40,281 |
| 424,244 | 0 | -24,078 | 400,166 | |
| Total funds | 652,705 | 68,123 | -83,883 | 636,945 |
| Comparative balances for the year to 31.12.2024 Balance | Incoming | Outgoing | Balance | |
| 1.1.24 | resources | resources | 31.12.24 |
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| General free reserves | 87,994 | 64,588 | -44,154 | 108,428 |
| Unrestricted fixed assets | 133,649 | 0 | -13616 | 120,033 |
| 221,643 | 64,588 | -57,770 | 228,461 | |
| Restricted funds | ||||
| Conversion of St John's church | 399,433 | 0 | -17797 | 381,636 |
| Community funds | 47,760 | 0 | -5,152 | 42,608 |
| 447,193 | 0 | -22,949 | 424,244 | |
| Total funds | 668,836 | 64,588 | -80,719 | 652,705 |
Unrestricted funds
"General" represents funds which have been accumulated for the general purposes of the charity
"Unrestricted fixed assets" represents unrestricted funds held as fixed assets which are not readily available.
Restricted funds
Conversion of St John's' - this represents restricted funds held as fixed assets which are not readily available Community fund in 2025 represented a grant to enable volunteer training £5579 (£6,217), and the balance of a legacy £34,701 (£36,391).
12. Allocation of charity net assets
The net assets are held for the various funds as follows.
| Fixed | Net current | Long term total | |
|---|---|---|---|
| assets | assets | liabilities | |
| Unrestriced funds: General | 121,478 | 115,301 | 236,779 |
| Restricted funds | 359,885 | 40,281 | 400,166 |
| Total | 481,363 | 155,582 | 636,945 |
| Prior year net assets held for the various funds were as follows | |||
| Unrestriced funds: General | 128,625 | 99,833 | 228,458 |
| Restricted funds | 381,639 | 42608 | 424,247 |
| Total | 510,264 | 142,441 | 652,705 |
| Page 9 | |||
| BEMERTON COMMUNITY LIMITED | |||
| NOTES TO THE FINANCIAL STATEMENTS |
13. Status of company
The company is a registered charity, limited by guarantee. The liability of the members in the event of a winding up is limited by guarantee to an amount not exceeding £10 per member.
14. Related party transaction.
There were no related party transactions during the year (2024: none).
15. Prior year comparative statement of financial activities.
| Total | |||
|---|---|---|---|
| Unrestricted | Restricted | 31.12.2024 | |
| Note | |||
| Fundraising activities | 53,415 | 53,773 | |
| Donations grants and legacy | 8,589 |
0 | 8,590 |
| Investments | 2,225 |
2,225 |
| Total income | 64,229 | 0 | 64,588 |
|---|---|---|---|
| Expenditure | 57,770 | 22,949 | 80,719 |
| Total expenditure | 57,770 |
22,949 | 80,719 |
| Net income / expenditure | 6,818 | -22,949 | -16,131 |
| Net movement in funds | 6,818 | -22,949 | -16,131 |
| Reconciliation of funds | |||
| Funds brought forward at 1 January 2024 | 221,643 | 447,193 | 668,836 |
| Funds carried forward 31.12.24 | 228,461 | 424,244 | 652,705 |
Page 10 BEMERTON COMMUNITY LIMITED INCOME AND EXPENDITURE ACCOUNT
| 16. Income and expenditure | 2025 | 2024 | ||
|---|---|---|---|---|
| Income | ||||
| Donations | 8,623 | 8,590 | ||
| Grants | 0 | 0 | ||
| Total donations and grants | 8623 | 8590 | ||
| Booking fees | 20,538 | 18,442 | ||
| Community events | 8,641 | 10,303 | ||
| School fees | 13,000 | 13,000 | ||
| Reception & wedding fees | 13,350 | 12,028 | ||
| Total fund raising activities | 55,529 | 53773 | ||
| Interest income | 3,971 | 3,971 | 2,225 | 2,225 |
| Total income | 68,123 | 64,588 | ||
| Expenditure |
| Accountancy /. Independent examiner's fee | 117 | 477 | |||
|---|---|---|---|---|---|
| Bemerton Live professionals | 1335 | 1670 | |||
| Cleaning | 2,956 | 2,322 | |||
| Equipment repairs and renewals | 4,679 | 4,038 | |||
| General expenses | 3051 | 1876 | |||
| Insurance | 6,766 | 5,882 | |||
| Licences and subscriptions | 1298 | 829 | |||
| Light and heat | 7,883 | 10,677 | |||
| Office expenses | 2065 | 3662 | |||
| Wages | 15,367 | 15,297 | |||
| Water | 1134 | 918 | |||
| Telephone and internet | 990 | 1,151 | 1672 | ||
| Waste management | 587 | 508 | |||
| Total expenditure | 48228 | 49307 | |||
| Surplus / deficit | 19,895 | 15,281 | |||
| Depreciation | |||||
| Long leasehold | 31,164 | 26,025 | |||
| Fixtures, fittings and equipment | 4,491 | 4,975 | |||
| 35655 | 31000 | ||||
| Net surplus / (deficit) | -15,760 | -15,719 |
Page 11