REG15TERED COMPANY NUMBER: 08098399 (England and Wales) REGISTERED CHARtrY NUMBER: 1149169 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025 FOR BOOTHSTOWN VILLAGE HALL ASSOCIATION BOOTHSTOWN VILLAGE HALL ASSOCIATION CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 JULY 2025 ReFKKt of the Tntslees 1to4 RepYJt of the IT¥Jet*tht Exwniner StsI￿ent cfj Em¥￿Ial Activitss Balance She8t N(A8S to the Fin*￿1￿ Statem4ts 8t010 Detsiled Statement CA Firwwl AclFrfibes 11 BOOTHSTOWN VILLAGE HALL ASSOCIATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2025 The Trustees. who are Direct(xs of the Chartty for the purposes of the Companies Acl 2L￿, present tsr rewrt wilh the FInar￿la[ Statements of the Chartty for the year eThJed 31 July 2025. The Trustees have th8 provi9(￿ of ts Ststemenl of Rec(JnmerKJed Practice for Accounting and ReFMxbng by Charities preparirvJ ther accounts in aCCordar￿e wth the Flnanck81 Reporti￿￿ Stsndard apfvble in UK aNJ Repub￿¢ of IrelaThY {FRS 102) effectNe 1st January 2019. REFERENCE AND ADMINISTRATIVE DETAILS REGISTERED COMPANY NUMBER: 08tr583￿ {E￿a[￿l a￿1 Wales) REGISTERED CHARITY NUMBER: 1149169 Registored Offlce: 9 Vicars Hall Lane Worsley Manchester M28 1JF Trust*Directors H Wiles (Chair) D A McCom)ick A F Batchekjr M Tumer C Jc￿S Ind8pend8nt Examin8r. Judtth Sar¥Jwnd ACA Bankers: CTrrwairrfe Bank rAc STRUCTUR& GOVERNANCE AND MANAGEMENT Governing Docum•nt BOOTHSTOWN VILLAGE HALL ASSOCIATION was as a CoMp￿Y limitgj by guarantee (registered in England arwj Wales, Company No. 08098399) ￿ 8 June 2012 and was registered witt) the Clwity Cwimi￿￿jne￿ (Charity wmber 1149169 on 2 October 2012. Recruitment and appolntmont of naw trustees As set tyjt in the Articles of Awxialion, trLLgtees other than tFThe retiring by rotatlon can only be appointed * a ger￿ra1 meetirvJ rf (1) tFw are recomMerKI￿ by existing trustees or (2) the required notice has been gNen by a member entit￿￿ to vote of th8 Inte￿1¢￿1 to receive notice of the meeb'rrfJ. OBJECTIVES AND ACTIVITIES Objecliveg aTrJ alms of the CCYnp￿y are: 1. to promote the bgnefit of the Inha￿nts of B￿thStr￿n wTthcArt (thstsnctK￿ of sex, Sexual crfientat￿n. age, disabilty, nati￿￿ty. race ￿ of Fdibcal. relKJic¢6 cff other cynions. ty assc¢iating t￿ether the said inhabitants a￿1 the *alUt￿ auth￿1￿, vduntary and othér organbsa1ic￿S in a common effort to advance education arKI lo provKJe lacilities in the interests of sc¢ial welfare fcff recreat*)n and lek8ure4ime rxcwtKm with the object of improvirrfJ the c(¥KlttK)ns of Ilfe fcff the samj inhatitants; 2. lo estsblish, or secure the establishm￿1 of, a Communty Centre arKI to maintain and manage Ihe same (whether akne or n c¢weration wth any Statut￿ Authority or other pemn or bcse I￿anC￿l statements. the trustees are required to: select suitable accounting EN)I￿leS and IF￿ akwy Ihem ccfftk8knty' ctseNe th8 metho)ts a￿1 princitAes in the Charity SORP. make judgements and esb'mates that are reasryth arKI rtht: prepare the financial statements ￿ the g)ir¥J c￿Cern basis unless it 6 InaFvopriate to presume that the charilatrAe Cornp￿ wim conlxiue in Tho tr￿￿teeS are responsib￿ fcff keepirwJ a¢ct)unting records which disclose with reas￿abl& accuracy at any time the financpl F¥Js11h￿ of the chanlat4e company arKI to ena￿e them to ensure that tr* finarKk31 statements c(*nFty wilh the Companies Act 2(hJ6. They are also respO￿ble safeguarding the assets of the cfkqritable company and hence for taking reasonth steF6 for the weven11￿ and detectKn of fraud and Oth￿ irTegulariti&g. In far as the truslees are aware: the￿ is no relevant infmnatlon of wlich Charitsble cornpany's I￿leF￿￿ examiners are unaware., a￿1 thè trustees have takon all steps that tw to have taken to make thwnselves aware of any relevant Inf￿akn ￿ to establish thal Ihe iThJ4)8rthnt examiners ar6 aware of thBI ￿f0mlatIon. INDEPENDENT EXAMINER JLMlith Sandground ACA wll be fw rwrrf*)knent at the fortrKomirKJ Annual Generdl Meeting. This rep)rt has been p￿par8￿ in acc￿dance with ihe tKovisions CA Pwt 15 of the Comp￿leS Act 2Crf)6 relatiNJ to small companies. Helen Wil8s (Chair) 27 October 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL STATEMENTS OF BOOTHSTOWN VILLAGE HALL ASSOCIATION. I report on the financial statements of BOOTHSTOIVN VILLAGE HALL ASSOCIATION for the Year ended 31 July 2025 set out on pages 6- 10. which comprise the Statement of Financial Activities. the Balance Sheet and the related Notes. These Financial Statements have been prepared under the historical cost convention and the accounting policies set OLrt therein. Respective responsibilities of Trustees and Independent Examiner The trustees (who are also the directors of the Company for the purposes of company law} are responsible for the preparation of the a¢¢ounts. The ¢hartty s trustees consider that an audil is not reqUI￿d for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Chaiity Commission (under section 145(5)(b} of the Charities Act, and to state whether particular matters have come to my attention. Basis of Independent Examinerfs statement My examination was carried out in a¢¢ordance vrfith the Generdl Directions given by the Charities Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented w¢th those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Twstees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequenlly no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those matters set out in the statement below. Independent Examinevs Statement In connection wilh my examination, no matter has come to my attention to indicate that: accounting records have not been kept in accordance with section 386 of the Companies Act 2006; the accounts do not accord with such records: where a¢counls are prepared on an accruals basis. whether they fail to comply with relevant accounting requirements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP (FRS102) any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the acGounts Judith Sandground ACA BOOTHSTOWN VILLAGE HALL ASSOCIATION STATEMENT OF FINANCIAL ACTtvrriES (INCORPORATING AN INCOMEAND EXPENDITURE ACCOUNT) FOR THE YEAR TO 31 JULY 2025 Unrestrided Restricted Funds Funds 2025 INCOME Notes Donations and Iwies Charltable Aclivtiies 52.019 52,019 Fund raislNJ 1.414 1.414 Investrnent 3.4 Total 47,621 EXPENDrruRE ON Raigng funds Charltable A¢￿vI￿8 125 125 29.177 29.177 48,167 Total NET MOVEMENT IN FUNDS 24581 25,581 RECONCIUATION OF FUNDS Total Funds Brought Forward 7&681 75,681 Total Funds Carrted FoThRrd 101262 101362 BOOTHSTOWN VILLAGE HALL ASSOCIATION BALANCE SHEET AT 31 JULY 2025 2025 2024 2￿24 Notes FIXED ASSETS Tangible assets 516 CURRENT ASSETS Debtors Cash at bank in hand TOTAL CURRENT ASSETS 2.639 1[￿.179 108,818 78,874 85,834 CREDtfoRS." amounts falling due within one year NET CURRENT ASSErs NEf ASSETS (9.019) (10.669) 101.262 75.681 FUNDS Restricted Income FWKJS Unrestricted fuThJs TOTAL FUNDS 101.262 75.681 The company was entlued to exeMpIN￿ from audit under s47T of th? Companies Act 2CknS rektirKJ to small companies. The members have not required the company to obtain an audit in ￿¢c￿jance with s8clion 476 of the Ccmpanies Act 2C(6. The directcKs acknowle(hJe their resFKmsibilities for compty¥u wth ￿ requirements of tho Companies Act with respect to accountirwJ records and the Preparati￿ of accounts. These accounts have ￿epared in accOrdar￿8 wth provisions a￿lcable to small companies SUbi￿t to the small ¢cffiFwies reg'me and n accordance viith FRS102 SORP. The firtar￿$al statements wereaptmved by th8 Board crf TI￿on 27 October 2025 and wwe sKJned its behalf by: Chris Jon8s Owector Director BOOTHSTOWN VILLAGE HALL ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 JULY 2025 I. BASIS OF ACCOUNTING Those ￿cOuntS have been prepwed L￿J￿ ￿storica cosl con¥￿tion with ilems ￿0gr￿Sed at cost or Irwis8clion value unless otheN*ise tst*￿ in rw)te(s} to I￿se accounts in accorrIa￿e wth the Stat￿￿￿1 of Re¢offlm¢rK1￿ P￿ts"¢e". AccounlirrfJ Reportiro by Charities preparing their accounts in acconlwKe *ith the FIr￿l¢l31 Reportirvj St8fKl8nl applicable in the UK arK1 Republi¢ of tre1￿ (FRS 1￿2> effective 1st January 2019. 2. ACCOUNTING POUCIES 2.1 INCOME RerAgnition ol in¢omg These are ircluded in th8 Statwnert of Activiti8s ISOFAI 7**w: th8 charrty becornos entrtbj to thg rgsourrg5: li Is more likely than Th)t Ihal the tntstees t•itll rerAive ￿ ros0￿. the morntary value ￿ bt moaswwl with Sufficient reliajdity. Grants and donatlons Gwts 8ry1 donations are oty •￿ILKI￿1 In tha SOFA the gen￿￿ income T￿gnIt￿N ¢riteria * m¢t15.10 to S.12 FRS102 SORP Income from interes( royattles and dlvldends This is I￿lUd8¢1 in Ihtr x¢O￿ts kn recept is Plobab￿ aThl the wnourrt T￿Vab￿ can be measured reliably 12 EXPENDrruRE AND UABILrriES Liability rocognitlon Liabilities are reeognised 11 18 more IM(dy th&i ￿t that thwe is a begal or Constn￿l¥0 obl￿allOn committiThJ ￿ charity to pay OLI rgsour¢8s 8moLw* of obhgation can be Deferred Income Deferred Income Ind￿jed in the wxowds ￿1?1?8 to *tivit• *l¥eh to be provided at a later d8t6. Creditors Z3 ASSETS Tanglble fixed assets 7hese are capitalised rf tw ¢w be Ltsed for more than one yeara¥J cost £¥￿. They E valL*d at cost. The dèpreciation rates aThJ mth)ds used ￿ as follo￿.. PFDperty Improv8mwts on a str￿ght lire basis overtho t8nn of the lease Equipment 25% fEduciry b￿arte Debtors (l1￿1￿11Th￿ tra1& debt0￿ wl¥able) ae measLKuJ on inib* 1wrat￿n at settlement amount after any trade discounts or amowrt ajvanced by the ch￿1￿. Subwuently. thèy are m&￿ured at the Gash or other cortsiderntion eXp￿ted to be reC￿ved 3. ANALYSIS OF WCOME 3.1 DONATIONS AND LEGACIES 2025 2024 3.2 INCOME FROM CHARrrABLE ACTivrriES 2024 Charitabb &tivtties 52.019 44.943 3.3 OTHER TRADING ACTivrriES 2025 2024 Fund raisirvj 1.414 3A INVESTMENT INCOME Bank interest RAISING FUNDS 2024 General costs 125 5. CHAR￿ABLE ACTivrriES COSTS 2025 2024 Buildiro MaInten￿Ce Light, heat, water Depreciation Insurance 15.124 9.136 227 3.075 10.930 172 2.869 29.177 48.167 PAID EMPLOYEES Thwe w￿e ￿ ￿K1 emFWees durirg the yw (2024- TrJne) 7. TANGIBLE FIXED ASSETS Equitxment IrnFthements Cost Addith)ns Total Cost 5,016 1.174 1.174 Brought forward Charge for year Tolal Depreciatlon 65.449 227 227 Net Book Valu• Al 31 July 2025 At31 JLtyZ 516 516 8. DEBTORS AND PREPAYMENTS 2024 Debt 2,639 9. CREDrroRS AND ACCRUALS 2025 2024 Accrued exF*nses Deferred Income OtherC￿lItOrS Totai 8.￿ 10,358 9,019 10.669 10. TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES N(Me of the trustees have been pald any remuneratth or receiv￿ any other benefrts from an employment with their chty or a related party for Ihe year end￿1 31July 2025 nor for year ￿K￿ed 31 Juty 2024. There were rYJ Iwsteeg ex[￿￿5 paKI for the yw 31J￿￿ 2025 ncff the year ended 31 Juty 2024. BOOTHSTOWN VILLAGE HALL ASSOCIATION DETAILED STATEMENT OF FINANCIAL ACTivrriES FOR THE PERIOD ENDED 31 JULY 2025 INCOME AND ENDOWMEi¥fs FROM Donatfiorn% legacie5 Charftable ActiviltÈS Grwrts Bank Intorest Fundraisiryj TOTAL INCOMING RESOURCES 52.019 1,414 47.621 RESOURCES EXPENDED FurKlraisirvJ costs 125 125 Costs of ynw•Ung dwltJble acllwltSe8 Building malnten8rt0 Llght, heal, water Depreciation h$urar￿8 15.124 9.136 227 10. 172 3,075 1.615 29.177 29,Y)2 48.167 N•t 8urpluslld•fidt) 25.S81 19441