M&sham Town Hall Community Charity (A cornpany limited by guarantee) Trte£s, report and fmancial statements for the year ended 31 March 2025 Charity number: 1146402 Company number: 07188671 (England & Wales)
Masharn Town Hall Community Charity (A company limited by guarantee) Contents Legal and administrative inforrnaiion Trustres. re[rt IndepeTMJent examiners, re Statrmeni of financial activities Balance sheet Nofrs to the financial slatewKnts 10-14
Masham Town Hall Community Charity (A company limited by guarantee) Legal and administrative inforn)ation Charity number 1146402 Company registration number 07188671 Registered office and operational addre Masham Town Hall 9 Little Market Pla( Masham Ripon HG4 4DY Tte£S Peter Usher Flo Grainger Robert AnK)Id Susan Cunliffe-Listrr Dave Harley James HUnr MBE ChaiTman (resigned 30 June 2024) Treasurer (restgned 25 November 2024) (resigned 27 May 2025) Chair of Trustees (resigned 13 July 2025) Susan Marshall Graham Nicklas Judith Nickl&s Carol Gi1Y Giles Gi1Y Alan SOn Peter Weatherill Susan Weatherill David lan Johnson Melanie Si John t£wis Artlwr Taylor Plumpton (resi 10 June 2024) (resigned 10 June 2024) (resig1 24 June 2024) (aprM)inted 25 November 2024) (appointed 5 August 2024) (appointed 5 August 2024) Seeretgry Nick Reed Independent Examiner F Wilkinson FCCA Barker Parthership 44 Kirkga RitK)n North Yorkthire HG4 IPB
Masham Town Hall Community Charity (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 31 March 2025 The trustees present their report 2nd the financial st2ternents for the year ended 31 March 2025. The trusiees, who are also directors of M&sham Town Hall Cornmunity Charity for the Pur)SeS of company law and wlm) seryed during the year and up to the date of this reFKJn are set out on page l. Preamble Masham Town Hall Community Charity Ltd (NrrHCC) was established as a company limited by guarall on 12 March 2010, and became a giStered ¢harity on 15 March 2012. Having been dOt from 2010-2012, the company sL2rted trdding after its inaugural Annual General Meeting on 24 May 2012. ai which w>int the iwo fOrnr organisations which the company replaces transferred their cash and red assets to HCC. These organi5ations were the Masham Town Hall Aslation {registered charity nUMr 523380). which is now ¥w)und up, and M&sham Town Hall Trustees (registered Charity number 515103), which continues exist for the sole puryK)se of holding the town hall building as Pern]anent Endownknt. NffHCC is the 501e Trustee of this charity. which now transacts no business. Structury governanee and management Governing documen¢ )fftICC is a charitable company limited by guarantee, incorporawl on 12 March 2010 and registered as a charity on 15 March 2012. The company w&g established uNJer a Memoralum and Anicle5 Of Association which established the objects and powers of the charithle company. In the eveni of the company being wound up mern are required to Contribute an amount not exceeding £10. Recruiiment and appoinimeni of Trustees The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles kno1 as members of the Board of Trustees. Under the requirements of t Memorandum and Articles of Association. Trustees are elecied to serve for a peri(Kl of three years after which they must be re<lected at the next Annual General Meeting. Additional Trustees may aPinted ex-olyicio by the Board of Trustees at meetings during the year, and such Trnstees must be elected at the next Annual General Meeting. should they wish to put theselveS forward. All Trustees 8tve their voluntarily aThJ receive no nefits from the charity. Trustres work to. and review gUlarly. ManagennI accounts and a rdnge of drUments governing the organisaiion's policy and practice. including Financial Regulations, Risk Assessment and Fire Rj'sk Assessment. and policies on Equal OpFK)rtunities. Health and Safely. and Child and Vulnerable Aduli Protection. A Trustee Induction and Training Pack is being pr(MJwed to eAsure new TTUStees are familiar with their rights and responsibilities as directors and tKTrard members. the organisation's objectives and future plans, and ihe main documenls which sel out the operational franwork for the Charity including the MellM)rdndum and Articles of Association. Risk management The trustees actively review the major, strategic. business and operational risks on a regular basis which the charity faces and believe that controls are in place so that necessary steps can be taken to lessen these risks.
Masham Town Hall Community Charity (A company limited by guarantee) Report of the trustees (incorporating the directors, report) for the year ended 31 March 2025 Objectives and activities Ain and objeciives MTHCC'S objects as set out in the company's 0randUrn of a&s(Kiaiion are to "promote the benefits of the inhabiiants of Mashamshire by working with l(Kal voluntary and community organisations. tnhabitants and other authorities in a common effort io advance education and to provide facilities in the interest of social welfare for recreation leisure time (Kcupation with the objeci of irnproving conditions of life for the said inhabitants, withoui distinction of age. disability. naiionaliiy, race. sex, sexual orientation, pN)liti¢al, religious or other opinions" and "in particular ... to nmintain and manage the Town Hall as a centre whereat such facilities may be provided." OUT acfiviiies during the year to 3151 March 2025 The Charity was able run and IM)st a full programn of space letting, fundraising &tivity, atml entertainment during this year. Income from all these strands was well up on 2023-24. although it should be notrd thai the previous year's fIgUS had been adversely affeCd by the failure of the building's boiler in November 2023. The entertainnnt ptogramn featured 14 ITrhO5e eveDt& including folklrrK)ts music (e.g. Gigspanner. Eliza Carthy, hryn Tickell & Arny Thah¢T), tribute bands (e.g. Ultimate 705, Ail Revved Up. Crazy Knights) and stand-up comedy (e.8. Jo Caulfield, Mark Watson), as well as several public events hiring the hall including Dales Community Pop Choir and the biannual M&sham Players produciions. Tr entertainnI prograrnn and bar function are staffed entirely by volunteers, and tween tFm contribuwl £12.732 iowards repair and maintenance of our hisioric building. as well &s making a significant contribution io the quality of lift of many Mashankn residents and visitors. Other futhising activities including craft fairs. coffee nK)rnings. the Christmas MarkeL aNI refreshments to accompany the West of Yore Hunt Boxing Day n*et, raised over £5.(KK). MTHCC hires space for regular and one-off activities including classes and courses. meetings. fundraising events for community groups. weddings and funeral teas, commercial events such as antiques fairs and communily events including school plays, the Horticuliural Show. and M&sham Sheep Fair. We offer subswliial discounts to ILKal, non-professional, an(Vor regular users. including our very pular children's parties for a norninal fee of £20. In 2024-25. 976 individual events or se&sions within the building attracied a total of around 40.IKKI attendances. The Charity's Major fundrdising eveni. the Masham Steam Rally, w&$ well organised as ever and benefited from excellent weather to make a sutplus of £21.895. the st in many years and [hapS ever. to put towards repair and refurbishment of the Town Hall. As ever, thatths are due to Rally Committee, the of weekend volUners, and the people of Masham whose SUp)rt of the Rally is so evident, especially during the Saturday nighi gathering in Masham Market Place. the use of which 15 kindly dOnad by Masham Parish Council.
M&sham Town Hall Community Charity (A company limited by guarantee) Report of the trustees (incorporating the directors, rert) for the year ended 31 March 2025 Financial review The Charity showed an exce&s of income over expenditure of £14.852, thanks mainly to the excellent Steam Rxlly Ou(con &s noted alM)ve. Substantial grant Irome for the renovation of the building was received from the UK Shared Prosperity Fund {£39.433) and TaTrnac IAndfill Communities Fund (£20,125). which enabled building improvements to take place during the year including.. a complete renovation of the ladies bathroom. rerM)vation and repainting of external and internal windows. replacement of failed lead flashing between the pitC1d roof and parapet to the fronl of the building; construction of a pernwient bar faciliiy within the Small Hall. new tables for the Small Hall; and new lighting for the entr lobby and corridor. IA)oking at the Rally. a saving of £2.020 was made on yeals expet¥Jiture. through substaniial savings on entertainment fees which offset increased expenditure in other aTeas. notable se¢urity and insurance. The Charity continues to employ an Administrator. who also serves as Company Secretary. and a Caretaker, both on 0.2FfE contracts. The Charity's balance sheet continues to reflecl kK)5itively on our increase in investment in secure interest yielding investmenis (COIF), continued investmeni in service assets within the building. and prudent flnancial management. Investmentpolicy Aside from rethining a prudent amount in reserves each year. of the charity's funds are to be spent in the short tern], or available for emergency capithl work. Thus [he are few funds for k)ng tern) investment. Having considered the options available, the Board of Trustees reiain5 the sum necessary to comply with its reserves policy in an interesi-bearing savings account. ensuring the reserve is available to set up any fuiure Steam Rally if necessary. with additional funds available on a contingency b&sis. This investment PK)Iicy is review OD an annual basis. Reserves policy The Management Committre has exami10 the charity's Tequirements for reserves in light of the nuin risks io the organisation. It has established a p)licy written In the FInarla1 Regulaiions whereby "MTHCC Ltd shall at all times keep a reserve sufficient to (a) cover the c&8hflow budgei reqUirewn[S of the next M&sham Steam Engine Rally, and (b) to wind up the organisation in the event of its becoming unviable as a business." Plans for future periods The Charity's current f(u5 is to continue to Ikliver a wide rdnge of services and entertainment to the community of Mashamshire, and continue to support the regenernion of social life "wst Covid". The Trustees, direction is to continue to develop affordable. sustainable access and activities for our l(ul communiry. whilst ensuring that the organisation remains fin1allY robusL covering costs and future development n. The replacement or refvrbishment of out of date, or unfit for pUr[K. key services wiihin the Hall remains an ongoing project, with fundraising priorities currendy including: replaceNYnt of the leaking flat roof above the Sta1 and lift. a second banister lo improve access to the fiTSt floor. renovats.on of the Committee Room: new user-friendly and energy*fficient stage lighting; and the purchase of new chair5 for Main Hall to repla¢¢ our current sto¢K which has perfornd admirably over many years but is now beginning to show its age. The Trustees continue to monir. and attend to as necessary. the fabric and Structure of the building. with a new quinquennial survey to be cornmissioned to UFrfJa the 2015 aThl 2020 surveys and infonn longer-term priorities.
Masham Town Hall Community Charity (A company limited by guarantee) Report of the trustee5 (incorporating the directors, report) for the year ended 31 March 2025 Statement of trustw. respollsibilities The trustees (who are also director5 of Masham Tovm Hall Community Charity for the purpose of company law) are responsible for preparing the Trustees, Annual ReFM)rt and the financial sta*ments in accordance with applicable law and United Kingdom Accounting Standards (Unld Kingdom Generally A¢ed Accounting Practice}. Company and charity law requires the trustees to prepare financtal ststenrnts for each financtal y&ar which give a true and fair view of the stste of affai[5 of the charitable company and of the incoming resources and application of resources. including the income and expeTNJiture. of the ¢haritabk company for that ri1. In preparing these financial slatements, the trste¢S are required to.. select suitable accounting policies aNI then 4>ply them consistenily" observe the meth(MJs atMI principles in the Charities SORP; make judgements and estimates thai are t)nable atyj ptudenL state whether appIicable UK Accounting Standards have be£n followed. subject io any material departures disclosed and explained in the financial statents. and prepare the finala] statements on the going COWCTn b&sis unless it is inappropriate to presume that the ¢haritable company will continue in operation. The tsleeS att responsible for keeping proper accounting records wkn'ch disclose with re&sonable accuracy at any time the financial tx)sition of the charitable company and which enable them to ensure thai the financial statements comply with the Companies Act 2(Xkn. They are also reswnsible for safeguarding the assets of the charitable company and hence for taking re&sonable steps for the prevention and detrction of fraud and other irregulariues. Independent Examiner The Barker Partnership were re-appointed at the Annual General Meeiing &8 the charitable company's auntants during the year and have expressed their willingness to continue in that capacity. Small company provisions This report has been prepared in accordance with the Provisio applicable to companies entitled the small companies exemption. On behalf of the I Flo Grainger Melanie St John Lewis Trustee 24 Novemtxr 2025
Masham Town Hall Community Charity (A company limited by guarantee) Independent examiner's report to the trnstees on the unaudited financial statements of Masham Town Hall Community Charity. I re)rt on the a¢¢ounis of M&8ham Towij Hail Commurrity Charity for the year etmjed 31 March 2025 set out on pages 7 to 14. Respective respo81b11itieS of tnkn and independent eqMIner The charity's trUsS (who are also directors of the company for PUTposes of company law) are resFK)nsible for the preparntion of the accounts. The trustees consider that an audit is not requir1 for this year under sethion 144 (2) of the Charities Act 2011 and that an independeni examination is nealed. Having satisfied myself that the charity is not subjea to an audit uTrler Company Law and is eligible for indendent examination. it 15 my responsibility to: examine the accounts under section 145 of the CharAti¢s Act 2011, to follow the procedures laid dowm in the Ckneral Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act: and to state whether particular matters have conr io my attention. Basis of independent examiner's statement My examination w&5 carried out tn aCcOrdae with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kepi by the cljarity and a comparison of the accounts pre5end with those records. It also includes consideration of any unusual iiems or disclosures in the accounts. and seeking explanations from you as trustees Coeming any such mauers. The pr(lUreS undertaken do not provide all the evidence that would be required in an audii, and consequendy I do not express an audit opinion on the view given by the accounts. Independent examiner's statement In conwtion with my exarnination. i)0 matter h&s con to my attention: (i) which gives me reasonable cause to believe that in any marial restra the requirements: to keep accounting records in accordance with section 386 of the Cowies Act 2(. and to prepare accounts which ¥CQTd with accounting records, comply with the accounting requirements of se¢tion 396 of the Cornpanies Act 2(KK) and with the th(Mts and principles of the Statrment of Recommended Praciice.. Accounting atml Reporting by Charities have tK)t ien rneL or (ll) to which. in rny opinion. atlention slK)uid be drawn in order to enable a proper understhnding of the accounts to be teached. Fiona Wilkinson FCCA The Barker PartneTship Chartered Accounthnts 44 Kirkgate RirK)n North Yorkshire HG4 IPB 24 Novern 2025
Mharn Town Hall Community Charity (A company limited by guarantee) Statement of fmancial activities (incorwbrating the income and expenditure account) For the year ended 31 March 2025 2025 Total 2024 Total fun¢Ls Notes Income and endowments Donations and legacies Other trading activities InveStnt incon 63,8( 153,562 2,054 63.806 153,562 2,054 501 127.421 1.811 Total income 219.422 219.422 129.733 Expenditure Staff Costs Establishment costs Accountancy fees Communications and rr Other office expenses Depreciation and lmpairnnÉ Other town hall costs Other steam rally costs Major repair works 9.564 35.541 1.810 575 1.014 2,020 45.802 46.088 59,309 9,564 35.541 1.810 575 1.014 2.020 45.802 46,088 59,309 9.969 36,080 1.736 454 681 1.154 31,637 51.704 25.972 Total expenditure 201.723 201.723 159.387 Net inconie/{expendRture} for the year 17.699 17.699 (29,654) Other recognised gains and 10&8e5 Gains/(Losses) on revaluation of inVeSthnt assets io (2,846) (2,846) 4.643 Net movement in funds 14,853 14,853 (25.011) Total funds brought forward 89,850 89.850 114.861 Total funds carried forward 104.703 104.703 89.850 The notes on pages 10 to 14 form an inte1 part of these financial statellKnts.
Masham Town Hall Community Charity (A company limited by guarantee) Balance sheet at 31 March 2025 2025 2024 Fixed a&sets Tangible assets Inveslments 15.880 57.645 15,562 57.491 io 73.525 Current a&sets Siocks Debtors Cash at bank and in hand 73.053 2.240 9,245 10,791 li 16,476 18.858 37.234 Creditors: amounts falling due within one year Net current a&sets 22.276 12 (6.056) (5.479) 31.178 16.797 Neta IIH.703 89,850 Funds Unrestricted income funds: unrestr1cd incOll funds Revaluation reserve 13 89,893 14.810 72.194 17,656 104.703 89.850 Total funds 104.703 89,850 Tr Trustee's statrments are shown on the following page which fornts part of this BaIance Sheet. The notes on pages 10 to 14 forni an integral part of these financial ststements.
M&sham Town Hall Community Charity (A company limited by guarantee) Balance sheet (continued) for the year ended 31 March 2025 For the year 31 March 2025 the company w&$ entitled to the exemption from audit under section 477 of the Companies Act 2(NJ6 relating to srnall companies . Directors, resp)nsibilities.' . The members have not required the company obtain an audit of its ac(x)unts for the year in question in accordance with seclion 476" and The directors acknowledge their r¢sponsibilities for complying with requirements of the Act with resFe¢t to accounting records and the preparation of a¢counts. These accounts have Ften prepared in accordance with the provisions appJi¢able to companies subject to the small companies reginr and in accordance with FRS102 The Fmancial Repx)rting Standard applicable in the UK and Republic of Ireland,. The financial staten*nts were approved by the Board on 24 November 2025 and signed on its behalf by Melanie St John Lewis Director Flo Graing Director The notes on pages 10 to 14 forni an integral part of these fll)anciaJ statellrnts.
Masham Town Hall Community Charity (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2025 General inforni8tion The company is a privafr company limiled by guarantee. regiSred in England and Wales. The &ldress of the registered offIce is Masham Hall. 9 Little Market Place. mash RI[K) HG4 4DY. Statement of compliance These financial slatements have Ien prepared in cornp1iatc with t provisions of FRS 102. Section IA, The Fitwlcial ReEing Standard applicable in the UK aThl Republic of Ir¢land'. Aecounting polAcies 1.1. B&sis of accounting The financial staiements are prepared under the historical cost convention. except for the revaluation of certain assets, and in accordance with Accounting and Reporting by Charities: Statement of Recon]mended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019) and the Companie5 Aci 2(K)6 aJ)d the Charities Aci 2011. The financial statrments are prepared in sterling. which is the functional Currency of the entity. 1.2. Cashnow The eharity h&$ taken advantsge of the exemption in FRS102 from the reqUirennt to pruCe a c&8hflow slatent because it is a small charity. IJ. Income All incoming resourcGs are included in the statrment of financial activities when the charity is eniiiled to the income and the amount can be quantified with reasonable accurdcy. The following specific policies are applied to particular categories of incon. Voluntsry income 15 received by way of grants, donations and gifts and is iwluded in full in the statement of financial activities when receivable. Grants where entid¢llnt is not conditional on the Iklivery of a specific performance by the charity, a recognised when the Charity Fcomes uncondiiionally entitled io the grant. Donated services and facilities are included at the value to the charity where this quantified. The value of services provided by volunieers has noi ten included. Grants, including grants for the purchase of fixed aets. ar¢ recognised in full in the sthtement of financial activities tn the yw in which tlw are receivable. Income from investments is included in th¢ year in which it is receivabk. 1.4. Expenditure Expenditure is recognised on an accrual basis as a liability is incurred. ExTrAIture in¢lud¢5 any VAT which ¢annot fully recovtt¢d. and is rerta as pan of the expenditu to which li relates. Costs of generating funds comprise the costs ass(Kiatrd with attracting voluntary incoJr at]d the costs of trading for fvndraising pur5¢$. Charitable expetKliture comprises those Costs incurred by the charity in the delivery of its aclivities and services for its beneficiaries. It includes both costs that can be all(Kated directly to such activities and those costs of an iTrJirect nature necessary to suptx)n them. io
Masham Town Hall Community Charity (A company limited by guarantee) Not&5 to financial statements for the year ended 31 March 2025 I. Tangible fixed &sqets and depreciation Tangible fixed &g5ets are sthted al cost less accumulated depreciation. Depreciauon is provided at rdtes calculated to write off the cosi or valuation les5 residual value of ea¢h over its exp*ted usetul life. as follows: Fixtures, fittings and equipnrni- Painting IO% Straight line not depreciaied 1.6. Investments Investments hehl &$ fixed assets ar¢ revaiu¢d at mid.mark¢t value at the balance sheet date aThJ the gain or loss taken to the statement of financial activities. 1.7. Stock Stock is valued at the lower of cost and net realisable val. Donations and legacies 2025 Total 2024 Totsl funds Donations Grants receivable 4.238 59.568 4.238 59,568 501 63,8(kS 63,8 501 Other trading activities Unrestrith 2025 nds Total 2024 Total Fundraising events Hall lettings and rent Stram rally incorne 5,021 71,999 76.542 5.021 71.999 76.542 3.417 59.574 64.430 153.562 153.562 127.421 Investment income 2025 Total 2024 Tolal Dds Income from UK unlist¢d investments 2.054 2.054 1.811 2.054 2.054 1.811 li
M&sham Town Hall Community (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2025 Net incomingl(outgoing) reUrCeS for the year 2025 2024 Net Incomin(OUlgoing) resources is stated after ¢harging: Depreciation and other amounts vniuen off tsngible fixe*J assets 2.020 1,154 Independent examiner remuneration 2025 2024 tndependent examination fee 675 650 Independent examination fee - other fees: - accounts prepardtion 1.135 1.086 Employees Employment costs 2025 2024 Wages and salaries 9,564 No etnployee received elunnts of UK)re than £6,11} (2024 . None). Number of employees The average monthly numbers of employees (including the trustees) during the year. calculated on the basis of fidl equivalents. was as follows: 2025 Number 2024 Number Trustres 12 13 Taxation The charity's activities fall within the exemptions afforded by the provisio8 of the Inco¢ and Corpordtion T&Kes Act 1988. Accordingly. there is no tat10ft charge in these accounts. 12
Masham Town Hall Community Charity (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2025 Tangible fixed Fixture flttings and equipment Painting Total Ai l April 2024 Additions 21.552 2.338 26.552 2.338 Ai 31 March 2025 23,89X) 28,89) Depreciation At l April 2024 Charge for the year At 31 March 2025 10.91A) 2.020 10. 2.020 13.010 13.010 Net book values Ai 31 March 2025 10.880 15,880 At 31 March 2024 10.562 15.562 10. Fixed a&set investments investments Total Valuation At l April 2024 Additions Revaluations 57.491 57.491 (2.846) (2,846) At 31 March 2025 57.645 57,645 Historical cost as at 31 March 2025 42.835 42.835 All fixed asset investsnents are held within the United Kingdom. 11. Debtors 2025 2024 Trdde debtors Other debtors 898 15.578 1.950 7.295 16.476 9.245 13
Masham Town Hall Community Charity (A company limited by guarantee) Notes to financial statements for the year ended 31 March 2025 11 Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 6.056 5.479 13. Analysis of net ats between funds Unrestricted funds Total Fund balances at 31 March 2025 &$ represent1 by. Tangible fixed assets Investsnent assets Curyent assets Current liabilities 15,880 57.615 37.234 (6.056) 15.880 57,645 37,234 (6.056) 104.703 104.703 14. Unrestricted funds At l April Ineoming Outgoing Gains and At 31 March 2025 Unrestricted Fund 89.850 219,422 (201.723) {2.846) 104,703 Purposes of unrestricted funiL8 The unrestricted fund represents tIK)se funds which the trustees are free to Wse in accordance with the charithble objeaives. 15. CompaDy limited by gllarantee Masham Town Hall Community Clwity is a company limited by guarantce and accordingly th)es not have a share capital. Every member of the cornpany undertakes to contsibutr such amouni &8 may Tequired noi excealing £10 to assets of the charithble cornpany in the event of its Iring wound up wtiik he or she is a nYmber. or within one year after he or she ceases ro be a mem[. 14