Company registration number: 08451219 Charity registration number: 1152163
Packmoor Community Hall Association
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST1 5DD
Packmoor Community Hall Association
Reference and Administrative Details
Trustees Ann James Ellen Sanders David Owens Anthony John McCormick Other Officers Val Gilbert Alistair Campbell June Young Mike Stevenson Charity Registration Number 1152163 Company Registration Number 08451219 The charity is incorporated in England. Registered Office Lorraine Street Packmoor Stoke on Trent Staffordshire ST7 4QG Independent Examiner Daryl Denson ACMA VAST The Dudson Centre Hope Street Stoke on Trent ST1 5DD Bankers Lloyds 1 Fountain Square Hanley ST1 1LE
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Packmoor Community Hall Association
Trustees Report (incorporating the Directors' report)
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 March 2025.
Objectives and activities
Objects and aims
The Hall provides a variety of services and events throughout the week for the local area and surrounding communities.During the year the Hall was the venue for numerous activities such as classes in fitness, art, line dancing,ballet/tap for children and pilates and regular weekly events such as indoor bowls.
Public benefit
The Hall regularly offers its facilities to local schools, police and other charities.Its amenities which include a large and well kept dance floor are hugely beneficial as a venue for the local community to hold wedding receptions, birthday parties and anniversaries, fun days etc. All these activities tackle loneliness and healthy living.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Use of volunteers
Volunteers, as in other years are difficult in recruiting.
Regular table top sales have started which is run by volunteers, officering refreshment to generate extra income.
Volunteers are helping with the maintenance of the building, painting, cleaning and gardening.
Achievements and performance
Various activities and events are held at the hall including:
Granny Mobility Keep Fit for Seniors Art club Yoga and pilates Line Dance Indoor Bowls (in days and evenings) Liitle Athletics Pensioner Group Sea dance and modern dancing Birthdays, weddings, consultation meetings for residents.
The local police also have access to the building and all the activties keep the community active, heathly and help with loneliness.
A Easter parade and Christmas party were held during the year to enable the communities to come together.
Taple Top sales took place to help promote the hall.
Financial review
Costs are increasing due to high utility bills and minimum wage increases. At the beginning of 2025 the hire charge has been increased and all groups are finding it difficuly to pay. The building continues to need maintenance and again funds for this are taken from reserves.
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Packmoor Community Hall Association
Trustees Report (incorporating the Directors' report)
Policy on reserves
Current reserves held at the end of the current financial period £62,967 (2024: £62,604).
Principal funding sources
Hiring out the hall is our main source of funds.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Ann James Ellen Sanders David Owens Anthony John McCormick Other Officers: Val Gilbert (appointed 1 April 2024) Alistair Campbell (appointed 1 April 2024) June Young (appointed 1 April 2024) Mike Stevenson (appointed 1 April 2024)
Structure, governance and management
Nature of governing document
The charity is a company limited by guarantee and registered charity. It is operated under the rules of its memorandum and articles of association dated 19 March 2013. It has no share capital and the liability of each member in the event of winding-up is limited to £1.
Recruitment and appointment of trustees
Directors hold a three year tenure afterwhich the longest serving or first named retire by yearly rotation and may put up for re-election at the A.G.M. Other Committee Members retire at the A.G.M and may put up for re-election.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
Small companies provision statement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
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Packmoor Community Hall Association Trustees Report (incorporating the Directors, report) The annual report was approved by the trustees of the charity on ... . J.5. and signed on its behalf by: Ann Ja Truslec Page 4
Packmoor Community Hall Association
Independent Examiner's Report to the trustees of Packmoor Community Hall Association ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity’s 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 charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.
Independent examiner’s statement - matter of concern identified
I have completed my examination. I have identified matters of concern that ....
I confirm that no other matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:
-
accounting records were not kept in respect of Packmoor Community Hall Association as required by section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
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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
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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 [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
..................................... Daryl Denson ACMA
VAST The Dudson Centre Hope Street Stoke on Trent ST1 5DD
13/11/2025 Date:.............................
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Packmoor Community Hall Association
Statement of Financial Activities for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income Total income Expenditure on: Charitable activities 5 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income Total income Expenditure on: Charitable activities 5 Total expenditure Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 725 53,183 1,121 55,029 (54,666) (54,666) 363 363 129,924 130,287 Unrestricted funds £ 31,042 54,653 276 85,971 (106,541) (106,541) (20,570) (20,570) 150,494 129,924 |
Total 2025 £ 725 53,183 1,121 |
|---|---|---|
| 55,029 | ||
| (54,666) | ||
| (54,666) | ||
| 363 | ||
| 363 129,924 |
||
| 130,287 | ||
| Total 2024 £ 31,042 54,653 276 |
||
| 85,971 | ||
| (106,541) | ||
| (106,541) | ||
| (20,570) | ||
| (20,570) 150,494 |
||
| 129,924 |
All of the charity's activities derive from continuing operations during the above two periods.
The notes on pages 8 to 15 form an integral part of these financial statements. Page 6
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal 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.
Basis of preparation
Packmoor Community Hall Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)-(Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the Charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Grants receivable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognsied as a liability and included on the balance sheet as deferred income to be released.
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Fixtures and Fittings 5 years straight line 0% as the estimated residual value is not Buildings materially different from the carrying value of the asset
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell after due regard for obsolete and slow moving stocks. Cost is determined using the first-in first-out (fifo) method.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
3 Income from donations and legacies
| Donations and legacies; Donations from individuals Donations and legacies; Donations from individuals Grants, including capital grants; Government grants |
Unrestricted funds General £ 725 725 Unrestricted funds General £ 1,458 29,584 31,042 |
Total 2025 £ 725 |
|---|---|---|
| 725 | ||
| Total 2024 £ 1,458 29,584 |
||
| 31,042 |
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from charitable activities
| Art Bowls Dance Classes Membership Raffle Packmoor & District Pensioners- Room Hire Granny Mobility Functions General Hire Pilates & Yoga Bar takings Little Athletics Misc Table Top Sales Art Bowls Dance Classes Membership Packmoor & District Pensioners- Room Hire Taekwondo Granny Mobility Functions General Hire Bar takings Misc |
Unrestricted funds General £ 240 2,940 6,685 1,170 327 2,470 945 5,176 829 90 30,143 620 41 1,517 53,193 Unrestricted funds General £ 140 2,555 7,598 621 2,150 230 890 4,289 1,892 34,187 11 54,563 |
Total 2025 £ 240 2,940 6,685 1,170 327 2,470 945 5,176 829 90 30,143 620 41 1,517 |
|---|---|---|
| 53,193 | ||
| Total 2024 £ 140 2,555 7,598 621 2,150 230 890 4,289 1,892 34,187 11 |
||
| 54,563 |
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
5 Expenditure on charitable activities
| Sundries Utilities Licence Printing, postage & stationery Repairs & Maintenance Waste Salaries and wages Insurance Security services Stock Equipment Subscriptions Independent Examination Sundries Utilities Printing, postage & stationery Repairs & Maintenance Waste Salaries and wages Insurance Security services Stock Equipment Subscriptions Independent Examination |
Unrestricted funds General £ 1,013 9,931 180 822 1,544 654 22,264 1,280 991 12,951 1,906 576 554 54,666 Unrestricted funds General £ 1,285 22,385 107 37,101 830 19,045 1,275 3,282 17,173 2,578 924 556 106,541 |
Total 2025 £ 1,013 9,931 180 822 1,544 654 22,264 1,280 991 12,951 1,906 576 554 |
|---|---|---|
| 54,666 | ||
| Total 2024 £ 1,285 22,385 107 37,101 830 19,045 1,275 3,282 17,173 2,578 924 556 |
||
| 106,541 |
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Independent examiner fees Examination of the financial statements |
Unrestricted funds General £ 554 554 Unrestricted funds General £ 556 556 |
Total 2025 £ 554 |
|---|---|---|
| 554 | ||
| Total 2024 £ 556 |
||
| 556 |
7 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Staff costs
The aggregate payroll costs were as follows:
| Staff costs during the year were: Wages and salaries |
2025 £ 22,264 |
2024 £ 19,045 |
|---|---|---|
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
| Monthly average number of persons employed | 2025 No 2 |
2024 No 2 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
9 Taxation
The charity is a registered charity and is therefore exempt from taxation.
10 Tangible fixed assets
| Cost At 1 April 2024 At 31 March 2025 Depreciation At 1 April 2024 At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 11 Stock Other stock |
Land and buildings £ 67,320 67,320 - - 67,320 67,320 |
Furniture and equipment £ 20,428 20,428 20,428 20,428 - - 2025 £ 2,618 |
Total £ 87,748 87,748 20,428 20,428 67,320 67,320 2024 £ 2,600 |
|---|---|---|---|
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Packmoor Community Hall Association
Notes to the Financial Statements for the Year Ended 31 March 2025
12 Debtors
| 12 Debtors | ||
|---|---|---|
| Prepayments 13 Cash and cash equivalents Cash on hand Cash at bank 14 Creditors: amounts falling due within one year Accruals 15 Analysis of net assets between funds Tangible fixed assets Current assets Current liabilities Total net assets Tangible fixed assets Current assets Current liabilities Total net assets |
2025 £ 162 2025 £ 470 60,271 60,741 2025 £ 554 Unrestricted funds Designated £ 67,320 63,521 (554) 130,287 Unrestricted funds General £ 67,320 63,158 (554) 129,924 |
2024 £ 91 |
| 2024 £ 250 60,217 |
||
| 60,467 | ||
| 2024 £ 554 |
||
| Total funds at 31 March 2025 £ 67,320 63,521 (554) |
||
| 130,287 | ||
| Total funds at 31 March 2024 £ 67,320 63,158 (554) |
||
| 129,924 |
16 Related party transactions
There were no related party transactions in the year.
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