Charity registratlon numbèr 1152655 (England and Wales)
Company reglstratlon number 08565062
LIBURY HALL
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

LIBURY HALL
LEGALAND ADMINISTRATIVE INFORMATION
Trustees
Mr B Bennett
MrA Liddiard
Mrs R Sinclair
Mrs J Salmon
Charlty number
1152655
Company number
08565062
Reglstered offlcè
Great Munden
Near Wara
Hertfordshlre
SG11 1JD
Audltor
Moore NHCAudll Limited
73-75 Hwh Street
Slevenage
Hgrtlordshire
SG13HR
Bankers
Nalwest Bank plc
43 Hlgh Street
Hoddesdon
Hertfordshire
EN118HE
Caz8nove
1 London Wall Place
London
EC2Y SAU
Sollcltors
Wllhers LLP
Third Floor
20 Old Balley
London
EC4M 7AN
Invostment advlsors
Schroder & Co. Limited
12 Moorgate
London
EC2R 6DA

LIBURY HALL
CONTENTS
Page
Trus18es' report
Statement ol Trustees, responsll)Ilities
Independent audllor's report
Slatemont of financlal actlvities
Balanc8 sheet
10
Statemenl of cash flow3
11
Noles to the financlal statements
12-22

LIBURY HALL
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Truste85 present their annual ieport and finan￿al slatemenls for the year ended 31 March 2025.
The accounts have been prepared In accordance wlth the accounting policles set out in note to the accounts and
comply with the Charity's governing document. the Companies Act 2006 and -Accounting and Reportlng by
Charilles.. Statement of Recommended Practice applicable to charities preparlng their accounls in accordance
wlth the Financlal Reporting Standard appI￿able in Ihe UK and Rewblic of Ireland IFRS 102) (effective 1
January 20191"
OBJECTIVES AND ACTIVITIES
Llbury Hall
Libury Hall is a resldenlial care home and Is situated near the vill￿e of Great Munden In what is consldered lo
be a beautiful part of the Hertfordshire countryside. The home consists of one large house. four collages, Schorr
House Collage, 4 Indlvidual Coutyard flats and an activities centro (known as Ihe Day Centre). 11 provldes
resldential accommodallon for 40 adulls of both sexes. 17 of the residenls live in the main house, The Collages
and Courtyard provlde 20 resldent8 with a greater degree of Independence. Schorr House Cotlage provldes
nlensive 1-1 support 24 hours a day for 2 resldenls currently.
Purpose
A fundamental component part of Libury Hall's conslllution is the provislon of care and shelter for people with
mental health issues and learning difflculties. This is d8lTrvered through the auspices of an original Declarallon of
Trust, which stales "the land and buildings belonging lo the Charity are us8d ftjr the aged or mentally infirm of
both sexes." It is achieved through the good governance of Libury Hall's twstee8, its management team and
staff,
Mlsslon statement
The ethos of Llbury Hall Is best summed up in ils Mlsslon Slat8menl,
"Llbury Hall b&llev&s In people.. that every indivldual has a right lo be heard wlth dignily, to recelve opllmum care
and encouragen7ent to achieve Individual goals..
Publi¢ benefit
We have referred to the Charity Commisslon's general guidance on public benefit when reviewing our aims and
objectives and in planning our future activities.
Fundlng
Th8 maln source ol funding for Llbury Hall Is resldents. fees pald by the local aulhorlty, and NHS, in
H6rtfordshire. Other resldents, fees are paid by other. out of county, local authorlties and self-funding residents.

LIBURY HALL
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
ACHIEVEMENTS AND PERFORMANCE
A busy and demanding year for Libury Hall h8s provided many achievements.
Dlglial platforms Improvements within the accounting system payroll have taken place, resulting in a streamlined
effective system with dlgltal payslips. All staff have access lo computers with own their own access points.
Development of staff.. Several Slaff have slarted Level 5 in management along wllh lovel 2 and 3 in Heallh and
Social Care.
Day Centre- Contlnu8 to expand the ranga of outings and help explore the r8sidents' Inl&rests oulside Ihe home.
Several residents have been to concerts in London. Several residenls have had holidays in Rutland and Suffolk.
Art Galleries are still very popular to visit along with the Tower of London. Several football matches have been
enjoyed around the country.
Cooking to help with D8ily livlng skills continue. Thr88 new pels have been enGourag8d lo be bought in to the
Day Centre for resldents to take responsibility to care and support the welfare of their pets- resldenls are
enjoying thls activlty,
Tha Kitchen achieved 5-star rallng for ar￿th￿r year.
Sever81 personalised goals have been achleved regardlng the resld8nts In the form of shopplng and cooklng
skllls along wllh healthy choices and looklng aftér their heaSlh. This builds foundations for their conlinued
succéss in daily Ilving skllls coupled wlth overall v￿11-being.
The local school conllnues lo vlslt weekly wllh about 15 students lo interacl with resldenls, playlng board games,
Ilstaning to past live5 and generally enjoylng the soclal occasion.
Tralnlng and development
A clear and conclse policy for tralnlng and dev6lopmeDt of all staff Is now In place.
FINANCIAL REVIEW
Revlew of flnan¢lal posltlon
Total income in the year amounled to £2,194.607. The net movemont In funds for th8 financial year, after
investment r8v8luations, was a loss of £16.413. Grants were recelved of £NII for the y88r. Investmènt Income.,
£179,
Reserves pollcy
ThB Trustees alm to achieve a lev81 of reserves (excluding langible assets) to cover al least 1.5 months, running
èxpenses. The siluatlon is kept under regular review.
Inveslment pollcy
The Inveslmenl Managers alm trj produce sufficient growth to match or bettèr Inflatlon rates and to produce
Income lo make possible slructLsral or other major repairs. The Truslees review p8rformance on a regular basis
and discuss results with the investmenl manager. The Trusta6s are satisfied wlth the Current performanc6 of
investments.
R5sk management
The Trustees and Director have constructed a Risk Reglster that identifies the various levels of malor risk faced
by the Chatlty and th8 mitigating factors that control or reduce the level of risk in respective areas, A
comprehensive monitoring and review process is in place lo identlfy any new rlsks and implement any aclions
requlred. An action plan is devised to address any concerns and the plan is reviewed annually al Ihe AGM or
before If requlred.

LIBURY HALL
TRUSTEES. REPORT {CONTINUED)(INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The following is 8 summary of the principal risks and uncertainties facing the Charity, as Identified by the
Trustees. logfjther with their plans and strategies for man8ging those rlsks..
Rlsk 1.. Llbury Hall loses its status as a regislered home through failure to comply with necessary
standards of care and operation. The Charity is regulated by CQC and has annual inspections by the
local authority. The Trustees revlew reports and ensur8 any shortcomings are addressed as a matter of
urgency. Robust monlloring and governance arè In place with regular m881ings of I vlsits from the
Trustaes,
Rlsk 2- Libury Hall Is not ablè to maintain a sufficient income stream to perfom aclivlties. The financlal
sltuallon is monilored through monlhly mar7agement accounts, prepared by the internal Finance
Manager and revlewed monlhiy by Ihe Tws16es. More analysis is now Provlded every quarter by the
Financlal Manager.
Rlsk 3.. Libury Hall does nol comply with health and safety regulations thus rlsking ham lo (or death on
resident, member of staff or a visitor and l or financlal or other penaltles. Regular rlsk assessment8 are
performed, Including rlsk assessments for Individual resldenls. Staff awareness on heallh and safety
Future plannlng
Plannlng for lh8 future Is 8n Ong￿ng exercise and covers every aspect of Llbury Hall. Fin8ncially, operationally
andprofessionally, the Managemenl Team are focused ¢M maintaining Current standards of 8xcgllence and
m8klng improvements wherever n8cessary.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governlng document and constitutlon
Libury Hall 15 a company limited by guarantee arKI ml having a share capital, incorporated on 11 June 2013 and
registered as a charity on 1 July 2013.
The Ch8rlly was 6slablSshed under a memor8ndum of assoclation, whl¢h establlsh8d the objeds and powers of
the Charlly, and it Is governed by its artScles of associ81ion.
The Trustees
The Trustees, who are also the dlreclors for the purpose of company law, and who served during the year were:
Mr B Bennett
Mr A Llddlard
Mrs R Sinclair
Mrs J Salmon
Recrultmenl and appolntment of trustees
The Trustees shall consist of at18asl three persons who are individuals over the age of 18 all of whom musl be
members, supporl the obj8cls and have signed a written declaralion of willingness to act as a charity trust88 of
the Ch8rily.
The Trustee5 may at any time COknopI any indivldual who is eligible und8r Articl8 5.3 as a trustee to fill a vacancy
In their number or as an additional trustee, bul a co-opted trust8e holds office only for one year. A r81iring Iruslee
who Is eligible under Article 5.3 may be reappointed. A quorum at a meeting of the Truste&s may be flxed by the
Truslees and unless so fixed shall be two Irustees.
None of the Truslees has any beneficial Interest in the Charfly. All of Ihe Trustees are members of the Charlty
and guarantee to contribute £1 In the event of a winding up.

LIBURY HALL
TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
Management team
Mrs Smith Is the CEO of Libury Hall to lead the ch8ng8 needed with the strategic development of the buslness.
Mrs Smith has been employed al the home since the year 2CQO. Before hor appointment to CEO in 2014 she
was the Reglstered Manager.
Mr Lloyd Grav8r was appolnted Manager November 2024 (Deputy Manager 151 July 2018-24) reporllng to the
Trustees ICEO.
Ms Georg8 Clapton was appointed Depuly Manager Nov8mb8r 2024 (prèviously a Team Leader12020-24)
Supportlng the Reglst8red Man8￿r in all aspects of the day to day runnlng of the home.
How declslons are made
Trustees exercise leadership by setting priorllles towards stralegic issU8s. The Trust88s meet regul8rfy with th8
Dlreclor to discuss slrategic15SU8s. Day lo day operational management of the home Is dealt with by the
Reglsler8d Manager overseen by the Director and Trusle8s.
Inductlon and tralnlng of trustees
Training and induction will accord wlth NCVO guidellnes.
Trusl8es seek ways to improve board effectiven8ss by updating and reviewing thelr Irainlng on an annual basls.
Several Trustees completed tralnlng days over the year covering a varl8ty of toplcs: Mental Capaclty Act,
Deprlvalion of Llberty, Governance Responslbllities of Charitable Tru51ees.
Remuneratlon policy
Pay and remunerallon for the Charlty'8 key management personnel 1$ dlscussed and approved at the AGM by
the Trustees. National Industry information is available for benchmarks and par8met8rs.
Acknowledgements
The Trustees wish to expr888 their grateful thanks to Angela Smith her eff8cIIv8 management and
commilment to the home. They also wish lo express thèir appreciation for the hard y￿rk and dedication of th8
Manager and the staff throughout the year.
Audltor
In accordance with the companws articles, a resolution proposing th81 Moore NHC Audit Llmited be reappoinled
as auditor of th8 company will b8 Put at a General Meeting.
Dlsclosure of Informatlon to audltor
Each of the Trustees has confirmed th81 there is no informatlon of which they are aware which Is relevant lo the
audit, but of which the auditor is unawar8. They have further confirmed that Ih8y have taken appropriate steps lo
id&nlify such relevant infomiation and to establish Ihat the auditor is aware of such infomalion.
The Trustees, report was approved by th8 Board of Trustees.
Mr B Bennett
Trustee
Dated:

LIBURY HALL
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees, who are also the directors of Libury Hall for the purpose of company law, are responsible for
preparing th8 Trustees, Report 8nd the financial statements in accordance with applicabl8 law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Comp8ny Law requlres th8 Tru51ees to prepare financial statements for each financlal year which gtve a true and
f81r view of the sts18 of affairs of the Charity and of the incoming resources and application of r&sources. including
the income and expendllure, of the charitable company for that year.
In preparlng th6se Ilnanclal statements. the Twstees are required to:
select sullable accountlng pollcies and Ihen apply them consislenuy:
- observe the methods and prlnclples in the Charitles SORP.
make ludgem6nls and estlmales that are reasonable and prudent.,
slate whether applicable UK Accounting Standards have been follow8d, subject lo any malorlal departures
dlsclosed and explain8d In the financial 8talemenls- and
prepare the linancial statemonls on the going concern basls unless it is inapproprlale to presume that the Ch8rlty
wi15 continue In operation.
The Trus188s are responsible lor keeping adequate accounting records that disclose wilh reasonable accuracy at
any time the flnancial position of the Charity and enable them lo ensure that the financial st8lements comply wllh
the Companies Act 2006. They are also responslble for safeguarding the assets of the Charily and h8nce for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

LIBURY HALL
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LIBURY HALL
Opinlon
We have audlted the flnanci81 slalemenls of Libury Hall ('the Charity.) for the year ended 31 March 2025 whlch
comprise the Slalement of Flnancial Activities, the Balan￿ Sheet, the Slatement of Cash Flows and the notes to
the financial slatemenls, Including a summary of signilicant accounting policles. The financlal reporting framework
that has b8en applied in their preparallon is appllcable law and United Kingdom Accounting Standards, including
Financial Reportlng Standard 102 The Financi81 R8POrting S¢andard applicable in the UK and Republic of Irgland
(Uniled Klngdom Generally Accepted Accounllng Practice).
In our opinion, the financial stalemenls..
give a Irue and fair vlew of the state of the charitable companvs affalrs as at 31 March 2025 and of ils
Incoming resources and applicatlon of resources, includlng Its income and expenditure. for the year then
have been properly prepared in accordance with United Kingdom Generally A¢¢epted Accounting Practice;
and
have beon prepared in accord8nce wlth the requlrements of th6 Companies Act 2006.
Bas18 for oplnion
We conducted our audit In accordance with Internatlonal Standards on Audltlng (UK) (ISAS (UK)) and applicable
law. Our responslbllilies under those slandards are further descrlbed in the Audllors responslbililies for Ihe 8udit of
the Itn8ncial statements S8Ctlon of our report. We are Independenl of the Charlty in a￿OrdanCe with the ethical
requir8m8nls that are relevant lo our audit of the financial statements in the UK, Includlng the FRC'S Ethical
Standard, and we have fulflll6d our olher ethical responsibililles in accoTdanc8 With these requirement8. We belleve
that th8 audSt evldence we have obtalned Is sufflclenl and approprlata to provlde a basls for our opinlon.
Conclusions relatlng to golng concern
In auditing the financial statements, wè have concluded that the Truste8s' use of the golng concern basls of
accounllng in the preparation of the financlal stalemenls Is appropriate.
Based on the work we have performed. we have not identified any materlal uncertainlles relating to events or
condltlons Ihat, Indlvldually or collectively, may cast signlficanl doubt on the Charlty's ability to conllnue as a golng
concern for a period of al least ￿e1ve months from when the financial slalement5 are aulhorised for issue.
Our responsibililies and the responsibllities of the Truslees with resp8Ct to going concern are descrlbed In the
relgvanl secllons of this report.
Othar Informatlon
The other Snformation comprises the Information included in Ihe annual roport, other than lh6 financlal slalements
and our audltor's report thereon. The Trustees is responsible for the olher Snformalion. Our opinion on th6 financlal
slalements doès not cover the olher Informatlon and, except to the extenl otherwise expllcllly stated In our reporl,
we do nol express any form of assurance ¢onclusM)n Ihereon.
In connection with our audit of the fina(￿la1 statements. our responsibility 15 lo read the other information and, in
doing so, consider whether the other information is materially inconsistent with the financlal statements or our
knowledge oblained in the audil or othe￿iSe appears to be materially misstated. If we identify such malorial
inconsistencies or apparent material misstatemenls, we are required to delermine whether there is a material
mlssla18menl in th8 financial stalements or a material misstatement of the other infomalion. If. based on th8 work
we have performed. we conclude thal there Is a material misstalem8nt of this other information, we are requlred lo
report that fact.
We have nothing lo report In thls regard.

LIBURY HALL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LIBURY HALL
Oplnlons on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the inforfflation given in Ihg Tnjstees. report for Ihe financial year for which the financlal stalemenls are
prepared, which Includes the directors, report prepared for the purposes of company law, is consistent with the
financial slat6ment5,' and
the directors, report included withln the Trustees, report has been prepared In accordance wilh applicable legal
requirements.
Matters on whlch we are required to report by exceptlon
In the light of the knowledge and understanding of the Charity and ils envlronmenl oblalned in the course of the
audlt, we have not idenlilled materlal mlsslalements in Ihe directors, report induded within the Truslees, report.
We have nothing to report in respect of the following matters in relation lo whr¢h the Companies Act 2006 requires
us lo report lo you if, in our opinion:
adequate accounting records have not b88n kept. or returns adequate for our audil have not been rec8ivèd
from brdnches not vlslled by us,. or
tho flnancial statements are nol in agreement with the accounting records and rglurns., or
C8rtaln dlsclosures of trustees, remunaralion specilled by law aré nol mad8,' or
we have not re￿iVed all the infomation and explanations we require for our audit,. or
thé Trustees w8re not entitled to prepare the h'nanclal statements in accordance with Ihe small companles
regim8 and take advanlage of the small compani8s' exemptions In prepadng thé Trust88s' report and from the
requirement lo prepare a strategic report.
Responsibllltles of Trusteos
As explained more fully In the slal8ment of Trustees. r8spon51bililies, Ihe Truslees, who are also the directors of the
Charlly for the purpos8 of company law, are r8sponslble for Ihe preparation of the financlal statements and for bèlng
sallsfied that they give a true and fair vlew, 8nd for such internal control as th6 Trustees delermine is necessary to
enable the proparalion of flnancial slatemenls that are free Irom malerial misstatement, whether due lo fraud or
error. In preparlng Ihe flnancial statements, Ihe Truslees are responsible for assessing the Charity's ablllly to
conllnue as a going concem. dlsclosing, as applicable, mallers related lo going concern and uslng the golng
concern basls of accounllng unless the Trustees elther Intend to Ilquidale the charitable company or to c6ase
operallons, or have no reall8ttc allemallve but lo do so.
Audltor's responslbilitles for tho audll of the flnancial statements
Our obleclives are to oblaln reasonable assurance about whether the flnanclal 5tatemenls as a whole are free from
m8tarlal misslatemenl, whether due lo fraud or error, and lo issue an auditorfs r6POrt that Includes our opinlon.
Reasonable assurance is a hlgh level of assurance but is not a guarantee Ihal an audlt conducted in accordance
with ISAS (UK) wlll always delect a material mlsstatemenl when il exists. Mlsslalements can arise from fraud or
error and are considered material If, indlvidually or in the aggregale, they could reasonably be expect6d lo influence
the economic decisions of users taken on Ihe basis of these financlal slalements.
Th8 8xlent lo which our procedures are capabte of detecting irregulariti8s. including fraud, is delailed below.
A further descrlptlon of our responsibilltles is 8vai12ble on the Financial Reporting Council's website at.. hltps:11
www.frc.org.uklaudltorsresponsibiliti6s. This descrlption forms part of our audilorfs report.
Use of our report
This report is made solely to the ch8ritable company's members. as a l)ody, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that W6 might slate to the charilable company's
members those mallers we are required to slate lo them in an auditor's report and for no other purpose. To the
fullest extent P8rmitted by law, we do not accept or assume responsibility lo anyone other than the charilable
company and the charltable company's members as a body, for our audit work. for this r8port. or for the oplnions we
have formed.

LIBURY HALL
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LIBURY HALL
F J Q.U,.Ql.
Fran¢ls Corblshley (Senlor Statutory Auditor)
For and on behalf of Moor8 NHC Audil Limited, SlatutoryAuditor
Chartered Accountants
73-75 High Street
Stevenage
Hertfordshire
SG1 3HR
Date.. .1.Q.Clec.2025..

LIBURY HALL
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOMEAND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income and endowments from:
Donallons and legacles
Ch
cllvltle
Residenllal care home
4.184
7.952
12.136
3.903
3.903
2.182,263
2.182,263
2,006,062
2,006,062
other Irading 8Ctivltles
Investments
Other incom8
12
450
4,940
12
450
4,940
179
29
17g
29
Total Incomo
2,186.655
7,952 2,194,607
2,011.464
3,903 2,015,367
Expandlture on:
harilable
Resldentlal car8 home
2,219.954
4,494 2.224.448
2,002,610
2,002,610
Total expendlture
2,219,954
4,494 2,224.448
2,002,610
2,002,610
Net gainslllosses) on
Investm6nt8
12
13,428
13,428
48,677
48.877
Net Incomellexpendlture) and
movement In fund8
(19.871)
3,458
(16.413)
57.531
3,903
61.434
Re¢onclllatlon of funds:
Fund balances at 1 Aprll 2024
3,371,633
24,017 3.395,650
3,314,102
20,114 3,334,216
Fund balances al 31 March
2025
3.351,762
27.475 3.379,237
3.371.633
24.017 3,395,650
The slalement of financlal actMties Includes all gains and losses recognised In the year. All incomo and expendlture
derlve from conlinulng activities.

LIBURY HALL
BALANCE SHEET
ASAT31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assels
Investments
14
15
2,820,849
532,168
2.854,157
468,740
3,353.017
3,322.897
Current assets
Debtors
Cash at bank and In hand
16
30,896
107,483
52,305
147,935
138.379
200,240
Credltors: amount8 falllng due withln
one year
17
1112.159)
(127,487)
Net current assets
26.220
72.753
Total assats less current Ilabilltles
3,379,237
3,395,650
The funds of Ihe Charlly
Restrlcted Sncome fvnds
Unrestrlcted funds
19
20
27,475
3,351,762
24.017
3,371,633
3,3T9.237
3,395.650
The flnancial statements
ere approved by the Trustees on ...
Mr B Bénnett
Trustee
Mr A Llddiard
Trustee
Company regislratlon number 08565062 {Eroland and Wales)
10-

LIBURY HALL
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from oporating actlvilios
Cash generated from operations
24
42,530
81,857
Investlng actlvltles
Purchase of tangible fixed assels
Purchase of Inveslmenls
Proceeds from disposal of Inveslm8nls
Inveslmenl income received
{33,162)
(50,000)
(224.536)
124,S37
450
180
Net cash used In Inve8tlng actlvltlès
(82,982)
(99,549)
Net cash generated from flnanclng actlvltles
Net decrease In Cash and cash equlvalents
(40,452)
(17.692)
Cash and cash equlvalents at b8ginnlng of year
147.935
165,627
Cash and cash equlvalonl$ at ènd of year
107,483
147,935
11

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Ac¢ountlng pollcles
Charlty Informallon
Libury Hall is a priv81e company limited by guarantee incorporated in England and Wales. The registered
office is , Great Munden, Near Ware. Hertfordshire. SG11 1JD.
1.1 Basls of preparatlon
The flnancial slat8menls have been prepared in accnrdance wlth the Charivs memorandum and artlcles of
association,
the Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable to charities proparing Ihelr accounts in accordance with the Flnancial
Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20191" The
Charity is a Public Benefit Entity as defin8d by FRS 102.
Th6 flnancial slalements are prepared in sterllng. whlch is th8 functional currency of the Charlty. Monetsry
amounts In th6se financial slalements ar8 rounded to the nearest £.
The accounts have been prepared under Ihe hislorlcal cost conventlon, modified lo include certaln flnanclal
inslrum8nls at fair value. The princlpal accounllng policies adopted are set out below.
1.2 Golng Concorn
Al the time of approvlng the accounts, Ihe Truslees have a reasonable expectatlon that the Charity has
adequate resources lo conlinue in operational existence for the for8seoable future. Thus Ihe Trustees
continu8 to adopt the going concern basis ol accounllng In preparlng the accounts.
1.3 Charltable funds
Unrestricted funds are available for us8 at the dlscrelion of the Trustegs In furtherance of thelr charltable
oblectlV8S.
Deslgnated funds comprlse funds which have been s8t aslde al the dlscretlon of th8 Trustees for speclflc
purposes. The purposes and uses of the designated furKJs are set out In Ihe notes to the financial statemanls.
Restricted funds are subject lo speclflc condilions by donors or grantors as to how they may be used. The
purposes and uses of the restricled funds are sel out In the notes to the financial statements.
1.4 Income
Income is recognised when thg Charity is legally entitled to il after any performance conditions have been
mel, the amounls Can be measured reliably, and il is probable Ihat income will be raceived.
Cash donations are recognised on receipt. Other donations ar8 recognisèd once Ihe Charlty has been notified
of th8 donation, unless perfomiance Gondltions require deferral of the amounl. Income lax recoverable in
relatlon to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Légacies ar8 recognised on receipt or otherwise if the Charity has been nolif18d of an impending dislribution,
Ihe amount is known, and receipl is expected. If the amount is not kr￿n. the 18gacy is treated as a
contingent asset.
Residents, fees are accounted for when roceivable.
12-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
(Contlnued)
1.5 Expendilure
Expenditure is recognised once there is a legal or constructlve obllgation lo transfer economic benefit to a
thlrd party. It is probable Ihal a transfer of ecor)omic benefits will be requlred in selllement. and Ihe amount of
the obllgatlon can be measured rellably.
Expendllure Is classified by aclfvlty. The costs of each activity are made up of the total of dlrect costs and
shared costs, Including support costs involved in undertaklng each actlvity. Direct costs allribut8ble to a single
aclivlly are allocated dlreclly to that acllvily. Shared costs whlch contribute to more than one acllvity and
support costs which are not attributable lo a single activity are apportioned between those acllvilies on a ba515
consistent with the use of resources. Central staff costs are allocaled on the basls of Ilme spent, and
dgprecialion chargos are allocated on the portion of th8 assel's use.
As the charlty is nol registered for VAT, all expendllure includes VAT and Is recorded on an accrua18 basls.
CharStable expenditure is expenditure Incurred in running the h)me and includes gov8mance costs.
Governance costs are those costs ass¢xialed wllh the gov8manc8 arrangemenls of the charity, and thesè
include audit, legal advice for trustees. costs associat8d with truste8 meetings and the cost of Ihe proparation
of the slalulory accounts.
1.6 Tangible flxed assets
Tanglble fixed assels are Initially measured at cost and subsequentty measured at cost or valuallon. net of
depreclalion and any Impairment losses.
Depreclation Is recognlsed so as to wrile off the cost or valuation of assets18ss Ihelr residual values over their
useful lives on Ihe followlng bases:
Freehold property
Plant and equipment
2Yo per annum on cost
5% per annum on cost
Freehold land and assets In the course of construction are not depreciated.
The gain or loss arising on Ihe disposal of an asset is delemiined as Ihe differenc6 behveen the sale pro￿dS
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Flxed asset Investment8
Fixed asset investments are Inltially measured at transactlon prlce excluding transacllon cosls. and are
subsequently measured al fair value al each reportlng dale. Changes in fair value are recognisod in net
incomel(expendilure) for tho year. Transaction costs are expensed as incurred.
1.8 Impalrmènt of flxed assels
Al each reporting end date, th8 Charity reviews th8 carrying amounts of ils tangible assets lo determine
whether there is any indlcalion that those ass8ts hav8 suffered an impairment loss. If any such indication
exists, the recoverable amount of lh6 8sset is 8stimal8d In order to determine the extent of the Impairment
loss (if any).
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held al call with banks and other short-term Ilquid
Investments with original maturilies of three months or less.
13-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policles
(Contlnued)
1.10 Flnancial Instrumenls
Th& Charily has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls. and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of its financial Instruments.
Financial Instruments aro recognlsed in the Charity's balance sheet when the Charity becomes party to the
contractual provI8ions of the instrument.
1.11 Employee benefits
The cost of any unused holiday entitlement Is recognised in the period In which the employee's services are
recelv8d.
Terminallon beneflls are recognised Immedlat81y as an expense when the Charlty is d8monstrably committed
lo lerminale the employment of an employee 01 lo provlde termlnation b8nofils.
1.12 Retirement beneflts
Payments to d8fin8d contrlbulion retlr6ment beneflt schemes are charged as an expense as they fall due.
1.13 Governmont grants
Government grants are r6cognlsed at the falr value of the asset recelved or r@￿1vabl8 when there Is
reasonable assurance that the grant condillons wlll be mel and the grants wlll be received.
Governm8nt grants relating lo turnover are r8cognised as income ov8r the perlods when the related Costs are
Incurred.
Income from donallons and 18gacles
Unrestrfcted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlctod
funds
funds
2024
2024
Tolal
2025
2024
Donations and gifts
4.184
7.952
12.136
3,903
3,903
Income from chaTltable actfvitles
Unrestrlcled Unrestrlcted
funds
funds
2025
2024
R6sldentlal care home
Residents. fees
2,182,263
2,006,062
14-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
In¢ome from other trading activities
Unrestrlcted Unrestricted
funds
funds
2025
2024
Shop income
12
Income from Investments
Unreslrlcted Unrestrl¢ted
fund5
funds
2025
2024
Interest receivable
179
450
Other Incom•
Unreslrlcted Unrestrlcted
funds
funds
2025
2024
Other Incom8
29
4.940
15-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on charitable actlvitles
Resldential Resld8nllal
care hom8
care home
2025
2024
Dlrect costs
Staff cosls
Depreciation and impairment
Repairs and decorations
Food and beverag8S
Household andlaundry
Travel 8xpenses
Light and healing
Telephon8
Water
Insurancè
Garden
Staff recruitment and training
Residents, soclal and amenty expenses
Offlce axpenses
Olher expenses
1,625.584
66.469
109,315
116,512
33,047
36,240
80,451
15.811
5,531
32.115
15,751
10.168
4.494
40.420
4.557
1,463,253
66.047
120,770
110.502
33,008
31,850
57,665
14,802
9,659
31,303
15,730
1,997
25,265
3,595
2,196,463
1,985,446
Share of support and governance costs (see note 8)
Governance
27,985
17,164
2,224,448
2,002,610
Analysls by fund
Unreslrlcted funds
Restricted funds
2,219,954
4,494
2,002,610
2,224,448
2,002.610
Support Costs allocated to actfvftles
2025
2024
Governance cosls
27.985
17,164
Analysed bètwe8n:
Residentlal caro home
27,985
17,164
16-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Net movement In funds
2025
2024
The net movement In funds is stated after chargingl(crediting).'
Fees payable for the audit of Ihe charlty's fIna￿la1 statement5
D&preciation of owned langibte fixed assets
14,218
66.469
9,768
66,047
10 Trustees
None of the trustees (or any persons connected with them) recelved any remuneralion durlng the year and
none of the trustees wer6 relmburs6d any expenses (2024 no T¥ust68 receiv8d remunerallon or was
relmbursed).
11 Employees
The average monthly numb8r of 8mploye88 during the year was:
2025
Number
2024
Number
50
44
Employment costs
2025
2024
Wages and salarles
Soclal securlty costs
Other pensron costs
1.463.731
127,602
34,251
1,329,036
108,345
25,872
1.625,584
1.463,253
The number of employees whose annual remuneration was more than £60,000
15 as follows..
2025
Number
2024
Number
£60,000 - £70,000
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows:
2025
2024
Aggregate compensation
248.943
242,258
17-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Gains and losses on investments
Unr88trlcted Unrestrlcted
funds
funds
2025
2024
Gainsl(losses) arising on..
Revaluallon of investments
13,428
48,677
13 Taxatlon
The charity 15 exempt from taxation on Its actlvilles because all its Incom6 is applied for charllable purposes.
14 Tangible fixed assets
Fro¢hold
proporty
Plant 8nd
•4ulpment
Totql
Cost
At 1 Aprll 2024
Addlllons
3,275.085
15,172
63,164 3.338,249
17,990
33,162
At 31 March 2025
3,290.257
81,154 3,371.411
Depreclatlon and Impalrmont
At 1 April 2024
Depreclatlon charged In the year
451,371
62.400
32.722
4,069
484,093
66,469
Al 31 March 2025
513.771
36,791
550,562
Carrylng amount
At 31 March 2025
2,776,486
44,363 2,820,849
At 31 March 2024
2,823,715
30,442 2,854,157
18-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Flxed asset Investments
Listod
Investments
Cash in
portfollo
Total
C05t or valuatlon
Al 1 April 2024
Additions
Valuation changes
465,524
50,000
14,567
3,216
468,740
50.000
13,428
(1,139>
At 31 March 2025
530,091
2.077
532,168
Carrylng amount
At 31 March 2025
530,091
2.077
532,168
Al 31 March 2024
465,524
3,216
468.740
16 Debtors
2025
2024
Amounts lalllng duo wlthln one year:
Trade debtors
Other debtors
Prepayments and accrued Income
2,511
1,785
25,851
24,669
28,385
30,896
52,305
17 Credltors: amount8 falllng duo wlthln one year
2025
2024
Other laxalion and social securlty
Trade creditors
Accruals and deferred Income
29,062
50,258
32.839
25,998
61,325
40,164
112,159
127,487
18 Retlremont benefll schemes
2025
2024
Deflned contrlbutlon schemes
Charge to profil or loss in respect of delined contribution sthemes
34,251
25.872
The Charlly operates a defined conlrlbution pension scheme for all qualifying employees. The assets of Ihe
scheme are held separately from those of th8 Charity in an independenlly administered fund,
19-

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Restrlcted lunds
The restrlcted funds of the charily comprlse the un8xp8nded balances of donalions and grants held on trust
subject to specific conditions by donors as lo how they may be used.
At 1 April
2024
Incomlng
resourcés
Resources At 31 March
xptsnded
2025
Am8nlty fund
24,017
7,952
14,494>
27,475
Provlous yaar:
At 1 Aprll
2023
Incomlng
Yesources
Ro30urces At 31 March
expended
2024
Am8nily fund
20,114
3,903
24,017
The Amenity fund represents money recelved from fundralslng on behalf of resldents and15 managed for the
general benefit of 811 resldents al the home.
20 Unrestrlcted funds
Th8 unrestrlcled funds of the charlly comprise th@ unexpended balances of donallons and grants which are
not subject to speclfic condS1ions by donors and grantors as to how they may b8 used. These Include
d8signated funds whlch havè b8en set aside oul of unrestricted lunds by the trustees for sp8clllc purpos8S.
At 1 Aprll
2024
Incomlng Rosources
rnsource8
oxpendad
Galns and At 31 March
lossos
2025
Deslgnaled fund
General fvnds
2.854.157
517,476
17,990
2,168,665
(66.4691
(2.153.485>
2.805.677
546.085
13,428
3,371,633
2,186.655
(2.219.954}
13,428
3,351.762
Prevlous year:
At 1 Aprll
2023
Incoming
resources
Resource5
expended
Galns and At 31 March
losses
2024
Designaled fund
General funds
2,920.205
393.897
(66,048)
2,077,512
2,854,157
517,476
(2.002.610)
48.677
3,314.102
2.011,464
(2.002,610)
48,677
3,371.633
The d8slgnaled fund represents the net LN)ok value of the charivs langible fixed assets.

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Analysls of net assets between funds
Unreslricted
funds
2025
Restricted
funds
2025
Tolal
2025
At 31 March 2025:
Tanglble assets
Inveslmenls
Current asselsllllabilllles)
2.820,849
532,168
(1.255)
2,820.849
532,168
26,220
27,475
3,351,762
27,475
3,379,237
Unrestrlcted
fund5
2024
Re6trlct8d
funds
2024
Total
2024
Al 31 March 2024:
Tangible assets
Inveslmenls
Current asselsl(Ilabllities)
2.854,157
468,740
48,736
2,854.157
468.740
72,753
24,017
3.371,633
24.017
3,395,650
22 Related party Iransactlons
During the year, th8 charity was charged fees £NII {2023 £3321 by Chapelfarm Consullants Llmlled relating
to the ongolng development and malnlenance of the charlty's properties. All of the fees have been charged to
Ihe statement of flnancial actlvilies and are Inclusive ol Irrecoverable VAT.
23 Subsequent events
Subsequ&nl lo the year end, the charity entered into and cornmencod major refurbishment works to Ils
freehold prop8rty with Chapelfarm Consult8n18 Ltd. The cosl of the works Is expected lo be approximately
£292,000.
21

LIBURY HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Cash generated from operatlons
2025
2024
(Deficit}18urplus for the year
(16.413)
61,434
Adjustments for..
Investment income recognbsed in slatement of financial activities
Fair valu8 gains and losses on investments
Dapraciatlon and Impairment of tangible fixed assets
(179)
(13.428)
66,469
(450)
(48,677)
66,047
Movaments In worklng capltal:
DecreasellincreasB) In debtors
(Decreaselllncrease In creditors
21.409
115,328)
(29,880)
33,383
Cash generated from operatlon$
42,530
81,857
25 Analysls of changas In net funds
Thg Charity had no material debt during th8 y8ar.
-22-