Company registration number 07705033 (England and Wales)
Charity registration number 1143914 (England and Wales)
VICTORIA HALL COMMUNITY TRUST LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

VICTORIA HALL COMMUNITY TRUST LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Truste0$
Mrs. S. Smith
Mr. O. A. Allen
Mrs. J. Evans
Ms E J Hebron
Country of incorporation
United Kingdom
(England and Wales)
07705033
Charity registration
England and Wales
1143914
Registered office
Victoria Hall
Victoria Hall Walk
Higher Bebinglon
CH63 8AB
Independent examiner
Horner Downey & Company Limited
10 Stadium Court
stadium Road
BroTnborough
United Kingdom
CH62 3RP

VICTORIA HALL COMMUNITY TRUST LIMITED
CONTENTS
Page
Trustees report
Independent examiner's ￿port
Slalemenl of financial activities
Balance sheet
Notes to the financial statements
8-15

VICTORIA HALL COMMUNITY TRUST LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 JULY2025
The Truslg9s present their annual rgport and financial ststsmenls for the year ended 31 July 2025.
The financial statements have been prepared in accordance with the accounting policies sel out in ,nole 1 to the
financial slalements and comply with the charity's Memorandum and Articles of Association, the Companies Act
2006 and 'A¢¢ounting and Reporting by Ch8ri1ies'. Slalement of Recommended Pr8¢tice 8pplic8ble lo charities
preparing their accounts In 8¢¢ordan¢e with the Financi81 Reporting Stsnd8rd 8pplicsble in the UK and Republic of
Ireland IFRS 1021" leffective 1 January 20191.
Objectives and activities
Thg Charitable Company was formed to benefit the inhabilanls of Higher Bebington and the surrounding area
through the establishment and management of a cornmunity centrè.
strategic report
The following sections for achievements and performance and financial review form the strategic report of the
charity.
Achievements and performance
SignrfiGant activities and achievements against objectives
DLJring the reported period beginning 1 st ALJgust 2024, the fourteenth year of running Victoria Hall as a communily
asset, was a lime of consolidation following the pandemic years. The refocus in the processes and praCtI￿S relating
to the organisation and management of the hall by the Hall Administrator and the hall's truslees enabled its viable
position to be maintained.
Regular hirers and their groups have been able to re-establish their close links with Victoria Hall. In the reported
period 2024-25 new hirers had setued in. The health, wellbeing and educational sessions provided were most
welcome additions.
The move in 2022-23 to change VHCTS business focus to regular hirings as the sole in¢ome St￿3M continued to
apply. Victoria Hall's prime purposes to provide opportunities for educational enrichment and for recreation, as laid
down in its Articles of Association, continue to be fulfilled.
The spaces for hire.. The Village Hall and Jubilee Hall,. Exhibition Room., catering kitchen., and, refreshments kitchen
are welcoming spaces and continue to be cared for by an amazing team. The repurposed bar by becoming a
storage space has had a positive impact. The store room, off the main hall, with its altered insulated floor, now level
with the hall's floor, ensures easier access. Reinstallalion of venlilalion has rnade a difference too. The Exhibition
Room has become increasingly a favoured multi functional, pleasant social space. It is hired for craft workshops, as
a businesslconsullation venue, as well as used for refreshments by regular groups.
A significant achievement in the financial period was the transformation of the small upper room. It had remained in
the state of total neglect inherited by the Irust in August 2012, apart from replacement windows (insisted on by Ihe
trust), matching the previous repla￿ment windows and similar to the original 1897 wood frames. Secondary glazing
was installed at the same time during CAT refurbishment works in 2012. Originally the Reading Room, it has been
transformed. Disused water tank and water pipes removed, 'corporation' paint removed from beams and Victorian
metal firepla￿, energy saving led lighting installed replacing flUores￿nt lighls, original floorboards restored.
Repainted in appropriate Arts and Crafts palette, the transformed room with its view across to Liverpool is
designated to become the office.
The post capitsl asset transfer ICATI form issued by Wirral Council was submitted to the local authority, July 2D24.
The completed document served to show what had been achieved since VHCT Ltd was incorporated. The trust's
responsibility for Victoria Hall occurred nearly 2 years later, in August 2012, after an extensive refvrbishmenl
programme.

VICTORIA HALL COMMUNITY TRUST LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Aspects of saf8 practic8 highlight8d sincè March 2020 havè b8comè intagratèd into th8 hall's day to day op8rations.
SLJch practices have been Introdu￿ by those hirers who have assessed factors relating to the safety and wellbeing
of their chargeslclienislmembers. VHCT thanks them for their considered support which is appreciated. The
wellbeing of all Ljsers is at the heart of what is offered at Victoria Hall.
sin￿ its incorporation VHCT Lld has had membership of CommLJnity Malters, an organisation which supports
CDmmunity based charities providing courses, advice, links to appropriale services, a library of resourcesl
documents. It is a vital source of information ensuring the administrator and trustees can access detailed knowledge
relating to current hall related issues.
As a charity with responsibility for a historic building, VHCT Ltd is well aware of its role in the maintenance and
running of Victoria Hall.
In September 2024 Victoria Hall held its popular annual Heritage Open Day event. Staff, trustees and volunteers
alongside Swan Movie Makers, who presented a further programme from their wonderful archive of local history
films, provided a warm welcome. Comments posted on the local commLJnity page referenced an enjoyable evening
and provided positive feedback.
After several years of uncertainty and many challenges, the changes to how Victoria Hall operates have been
shown to be effective. An underlying concern in the financial period conti'nues to be the effect of rising utilities costs
on running the hall.
In September 2024 the rale of room hire remained unchanged whilst storage charges were adjusted dependent on
the designated allotted space.
Updating of adminislralion systems remained a priority. Vidoria Hall's Administrator has installed, trained on and
introduced a new booking system, providing an integrated accounting approach.
Financial review
Reserves Policy
The Trustees have determined that sufficient reserves will be held to ensure Victoria H811 is m8inl8ined to a high
standard. This will equate lo six months running costs, in addition to funds allocated as Rev8nue Support and
Operational Equipment from the Social Fund Iwirral Council's Caprfcal Asset Transfer Fund). The latter are
maintained to supportlfund salaries, major maintenance. continuing refurbishment and development works.
Principal Funding Sourc&s
During the period under review, Victoria Hall Community Trust Limited continued to draw down on the funds
provided.
Unrestricted funding in the period was predominantly through hall hire.
There is an operating surplus of £797.

VICTORIA HALL COMMUNITY TRUST LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Currant PlanlFuture Dov•lopm&nts
The website is undergoing redevelopment. The project is led by the Hall Administrator, together with the web
designerldeveloper. Pleasing new features have been added, for example an archive of events, and other areas are
being refined. Incorporating up to dale features has resulted in a transformation of the site.
Victoria Hall continues to be maintained and preserved.
In the financial period 2024-2025, a request for a washing machine enabled the cleaning team lo maintain dusters,
cleaning cloths, mop heads.
Th& removal of bar fixtures and fittings had Ènabled a reorganisalion of the bar into much needed storage space.
The purchase of industrial shelving to provide additional storage has to be addressed still. How the space is used
requires further Consideration.
Ongoing areas of concern relatè to problems with blocked drains, intemal and external, not helped by ill considered
actions. Heavy periods of rainfall add to the situation. Roof leaks to bolh flat roof and 1897 chimney stack area,
although both had major works carried out in 2014 and 2020 respectively, are challenging. The cracked toilet suite
in the 1897 washroom was replaced.
Several incidents of vandalism to the 1955 tiled roof and recommendations from poli￿ to install cctv is resulting in
quotations being requested from alarm companies.
In thè nèxt financial périod, a néw rèvènuè sourcè is baing considered. Thè largar Ljppèr room, uséd as tha officèl
business meeting space remains in the sorry stste inherited by the trust in August 2012", its potential never
recognised by those in aulhority. The room is to be a further renovation project, as that Carried out in the smaller
adja¢ent room, befitting an Arts and Crafts118971 room and be¢oming an addilional space for hire.
Also, consideration is being given lo the installation of solar panels and a battery. With the development of a new
generalion of panels and Ihe reduction in panel prices, an array on Ihe southlwest 1897 facing roof would generate
sufficient energy for the hall's needs,. selling excess energy to the electricity provider.
Structure, governance and management
Goveming document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by
guarantee as defined by the Companies Act 2006.
Victoria Hall Community Trust Ltd registered with the Charity Commission on 22 September 2011 to enable the
Trustees to complete negotiations with Wirral MetroFX)litan Borough Council IWMBCI to take into community use
Victoria Hall in Higher Bebington, Wirral under the Council's Community Asset Transfer Scheme ICATI.
Risk management
The Iruslees have a duly lo identify and review the risks to which the charity is exposed to ensure appropriate
controls are in place lo provide reasonable assurance against fraud and error. They are satisfied that systems are in
place lo mitigate exposure lo major risks.
The Trustees present their annual report and financial staternents for the year ended 31 July 2025.
Mrs. S. Smith
Mr. O. A. Allen
Mrs. J. Evans
Ms E J Hebron

VICTORIA HALL COMMUNITY TRUST LIMITED
TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
The Trustees report, including the strategic report, was approved by the Board of Trustees.
Mrs. S. Smith
Trustèè
Dale..

VICTORIA HALL COMMUNITY TRUST LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF VICTORIA HALL COMMUNITY TRUST LIMITED
I report lo the Trustges on my examination of the finan¢ial slalemenls of Victoria Hall Community Trust Limited (the
charity) for the yèar ended 31 July 2025.
Responsibilities and basis of report
As the Trustees of the charity land also its directors for the purposes of company lawl, you are responsible for the
preparation of the financial statements in accordance with the requirements of the Companies Act 2006.
Having satisfied Myse￿ that the financial slalemenls of the charity are not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
harity's financial slalemenls carried out under section 145 of the Charities Act 2011. In carrying out my examination
I have followed the Dir&¢lions given by the Charity Commission und8r section 14515llbl of the Charities Act 2011.
Independent examinerfs statement
I have corllpleled my examination. I confirm that no mallers have come lo my attention in connection with the
examination giving me cause to believe that in any material respe¢l'.
accounting records were not kept in respect of Ihe charity as required by section 386 of the Companies Act
2006.
the financial statements do not accord with those records., or
the fin8n¢ial slalemenls do not comply with the accounting requirements of sedion 396 of the Companies Act
2006 other than any requ1￿Ment th81 the financial slalemenls give a true and fair view, which is not 8 matter
Considered 8$ P8rt of an independent ex8minalion', or
the finan¢ial ststements have not been prepared in a¢cordan¢e with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable lo charities
preparing their financial statements in accordance with the Financial RepDrting Standard applicable in the UK
and Republic of Ireland IFRS 1021.
I have no ¢oncems and have come across no olhtrr matters in ¢onne¢tion with tho examination to which alltrnlion
should be drawn in this report in order to enable a proper understsnding of the financial stslemenls to be reached.
Horner Downey & Company Limited
10 Stadium Court
Stadium Road
Bromborough
CH62 3RP
United Kingdom
Dale..

VICTORIA HALL COMMUNITY TRUST LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 JULY2025
Unrestrlct¢d Restrlct¢d
funds
funds
2025
2025
Totsl Unr¢strl¢ted R¢strl¢ted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Charitable activities
Other trading activities
48,733
15
48,733
15
42,839
42,839
Total income
48,748
48,748
42,846
42,846
EX￿n￿ltur& on:
Raising funds
Charitsble activities
50
38,900
50
39,537
37,756
10,195
47,951
637
Total eX￿ndIture
37,756
10,195
47,951
38,950
637
39,587
Net incomellexpenditurel and
movement in fund5
10,992
110,1951
797
3,896
16371
3,259
Reconciliation of funds..
Fund balances al 1 August
2024
68,107
23,490
91,597
64,211
24.127
88.338
Fund balances at 31 July
2025
79,099
13,295
92,394
68,107
23,490
91,597
The ststemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

VICTORIA HALL COMMUNITY TRUST LIMITED
BALANCE SHEET
ASAT31 JULY2025
2025
2024
Notes
Fixed assets
Tangible assets
11
212
646
Current assets
Debtors
Cash at bank and in hand
12
2,285
92,467
2,093
91,271
94,752
93,364
Cr&dllors.' amounts falllng dug wlthln
ono year
13
12,5701
12,4131
Net current assets
92,182
90,951
Total assets less current liabilities
92,394
91,597
Net assets ex¢luding pension liability
92,394
91,597
The funds of the charity
Restricted income funds
Unrestricted funds
15
13,295
79,099
23,490
68,107
92,394
91,597
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 July 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006
with respect lo accounting records and the preparation of financial statements.
The members have not required the ¢ompany to obtain an audit of its financial ststements for the year in question in
a¢¢ordan¢e with section 476.
Th8se financial stslemenls have been prepared in accordance with the provisions applicable lo companies subject
lo the small companies regirne.
The financial statements were approved by the Trustees on
Mrs. S. Smith
Trustèe
Company registration number 07705033 IEngland and Wales)

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY2025
Aecountlng pollcl¢$
Charity inforniation
Victoria Hall Communty Trust Limited is a privat8 company limitèd by guarantèg incorporated in England and
Walès. Th8 régistérèd officè is Victoria Hall, Victoria Hall Walk, Higher Bebington, CH63 8AB.
1.1 Basis of preparation
The financial ststemonts have beon prepared in accordance with the Charity's Mgmorandum and Articlgs of
Asso¢iation, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland" I'FRS 102,1 and the Charities SORP A¢¢ounting and Reporting by Charities." Statement
of Recommended Practice applicable to ¢harities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and RepLJblic of Ireland IFRS 1 D21" leffe¢tive 1 January 20191. The
charity is a PLJblic Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of
Cash Flows.
The financial ststements are prepared in sterling, which is the fijnctional currency of the Charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial slalernents have been prepared under the historical cost convention, Imodified lo include the
revaluation of freehold properties and to include investment properties and certain financial instruments al fair
valuel. The principal accounting policies adopted are set out below.
1.2 Going concern
Al the time of approving the financial stslemenls, the Trustees have a reasonable expectslion that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going Concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject lo specific conditions by donors that the capitsl musl be maintsined by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performan￿ conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion,
the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a
conlingenl asset.

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Accounting policies
Icontinuedl
1.5 Expendituro
Expenditure is recognised once there is a legal or conslruclive obligation to transfer economic benefit to a
third party, il 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 classified by activity. The costs of each activity are made up of the lolal of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated direclly lo that aclivily. Shared costs which contribute lo more than one activity and
support costs which are not 8ttributsble lo a single activity are apportioned between those activities on a basis
consislenl with the use of resources. Central staff costs are allocated on the basis of lime spent, and
dep￿CI8110n ¢harg&s are allocated on the portion of the asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subseqLJenlly measLJred at cost or valLJation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
usefvl lives on the following bases..
Plant and equipment
Computers
33010 straight line
330/0 straight line
The gain or loss arising on the disposal of an asset is determined as the differen￿ between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 Impairmant of fixed assets
Al each reporting end date, the charity reviews the carying amounts of its tangible assets lo determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equivalents
Cash and cash eqLJivalents include ￿$h in hand, deposits held at ¢all with banks, olher short-temi liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Finan¢ial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Seclion 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention lo settle on a net
basis or to realise the asset and settle the liability simultaneously.
Baslc flnanclal assgts
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement conslitules a financing Iransaclion, where the transaction is
measured al the present value of the future receipts discounted at a market rale of interest. Financial assets
classified as receivable within one year are not amortised.

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Accounting policies
Icontinuedl
Basic financial liabilitias
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pri￿ unless
the arrangement conslitules a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried al amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or servi￿5 that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are Classified as current liabilities rf payment Is due within one
year or less. If not, they 8r& presented 8$ non-¢urrenl li8bililies. Trade Creditors are recognised initi811y al
transaction price and subsequently measured al amortised ¢osl using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
ancelled.
1.10 Employee benefits
The cost of any unused holiday enlillement is recognised in the period in which the employee's services are
received.
Termination benefits are ￿COgniSed immediately as an expense when the Charity is demonstrably Committed
lo lerminale the employment of an employee or lo provide lerminalion benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes a￿ charged as an expense as they fall due.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experien￿ and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlyin9 assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from charitable activitiès
Unrestricted
funds
2025
Unrestricted
fund5
2024
Income
Hall hire
Donations
48,663
42,763
70
76
48,733
42,839
10-

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Incom• from other tradlng actlvltles
Unrestricted Unrestricted
funds
funds
2025
2024
Non-charitable trading activities
15
Expenditure on raising funds
Unrestricted Unrestri¢ted
funds
funds
2025
2024
Fundralslng and publlclty
Advertising
50
Expenditure on charitable activities
Exp¥ndltur¢ EX￿ndIture
2025
2024
Dlrect ¢osts
Staff costs
Depreciation
Subcontractor costs
Water rates
Light & heat
Repairs & maintenance
InsLJrance
Sundries
Telephone
Office costs
Bank charges
Accountancy fees
Legal & professional
Catering
6,456
434
7,936
1.870
9,487
15,021
1,996
34
919
1,413
60
1,864
461
11,996
639
1.704
1,535
6,863
10.650
1,927
34
738
529
92
1,628
1,168
34
47,951
39.537
Analysis by fund
Unreslricled funds
Restricted funds
37,756
10,195
38.900
637
47,951
39,537

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
Not mov•m•nt In funds
2025
2024
The nel movement in funds is stated after chargingllcredilingl..
Depreciation of owned tangible fixed assets
434
637
Trustees
None of the Trustees lor any persons connectsd with them) received any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
6,400
11,867
56
116
6,456
11,996
There were no employees whose annual remuneration was more than £60,000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
12-

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
11 Tanglble flxed as$ots
Plant and
equlpment
Computtrrs
Total
Cost
At 1 August 2024
19,585
3,391
22,976
Al 31 July 2025
19,585
3,391
22,976
Depreciation and impairment
Al 1 August 2024
Depreciation charged in the year
19,161
212
3,169
222
22,330
434
At 31 July 2025
19,373
3,391
22,764
Carrylng amount
Al 31 July 2025
212
212
At 31 July 2024
424
222
646
12 Debtors
2025
2024
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
2,285
1,937
156
2,285
2,093
13 Creditors- amounts falling due within one year
2025
2024
Other taxalion and social security
other creditors
Accm81s and deferred income
172
395
1,846
418
2,152
2,570
2,413
14 Retirement benefit schemes
2025
2024
Doflned ¢ontrlbutlon s¢h¢m¢$
Charge lo proftt or loss in respect of defined contribution schemes
56
90

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
14 Retirement benefit schemes
Icontinuedl
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of Ihe
scheme are held separalely from those ol the charity in an independently administered fund.
15 Restri¢ted funds
The restricted funds of the charty comprise the unexpended balances of donations and grants held on trust
subject lo spectfic conditions by donors as lo how they may be used.
At 1 August
2024
Resources
expended
At 31 July
2025
23,490
110,1951
13,295
Previous year:
At 1 August
2023
R•sourc8s
expended
At 31 July
2024
Operational Equipment
24,127
16371
23,490
16 Unrestrictsd funds
The unrestricted funds of the charity comprise the unexpended ba18n¢es of donations and grants which are
not subject to spe¢ifi¢ ¢ondilions by donors and grantors as to how they may be Ljsed. These include
designated fLJnds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 August
2024
Incoming
resources
Resources
expended
At 31 July
2025
General funds
68,107
48,748
137,7561
79.099
Previous year-
At 1 August
2023
Incoming
resources
Resources
expended
At 31 July
2024
General funds
64,211
42,846
138,9501
68,107
14-

VICTORIA HALL COMMUNITY TRUST LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY2025
17 Analy$ls of net 3$sots betwo•n funds
Unr8stricted
funds
2025
Restricted
funds
2025
Total
2025
At 31 July 2025:
Tangible assets
Current assètsllliabilitiesl
212
78,887
212
92,182
13,295
79,099
13,295
92,394
Unrestrlcted
funds
2024
Re$trlcted
funds
2024
Total
2024
At 31 July 2024:
Tangible assets
Current assetsllliabililiesl
646
67,461
646
90,951
23,490
68,107
23,490
91,597