Report to the trustees/members of
Witcombe and Bentham Village Hall
on accounts for the year ended December 31, 2025 set out on pages 2 to 6
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the Accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements to
keep accounting records in accordance with section 41 of the Act; and
o to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 7
The Witcombe and Bentham Village Hall
Registered Charity No.1154722
Financial Statements
For the Year Ended 31 December 2025
Witcombe and Bentham Village Hall Statement of Financial Activities Year ended 31 December 2025
| Statement of Financial Activities Year ended 31 December 2025 |
|||
|---|---|---|---|
| 20252024 | |||
| Unrestricted Funds | Note | £ | £ |
| Incoming Resources | |||
| Grant Income | 15296 | 0 | |
| Donations, including Gift Aid | 0 | 0 | |
| Non-charitable trading – bar income | 10 | 3508 | 5252 |
| Hiring charges | |||
| Regular Users | 10340 | 10180 | |
| - Casual Users |
9570 | 10553 | |
| Electricity Sales | 1168 | 0 | |
| Damage deposits withheld | 255 | 170 | |
| Deposit Interest | 1627 | 933 | |
| --------- | --------- | ||
| Total Incoming Resources | 41764 | 27088 | |
| ===== | ===== | ||
| Expenditure | |||
| Bar consumption | 1342 | 1729 | |
| Bar wages | 1048 | 1088 | |
| Credit Card Commission | 42 | 50 | |
| Water | 661 | 400 | |
| Electricity | 2448 | 4026 | |
| Phone | 168 | 150 | |
| Repairs & maintenance | 887 | 2588 | |
| Servicing Fees | 281 | 377 | |
| Cleaning | 1803 | 1960 | |
| Purchase of minor equipment | 475 | 91 | |
| Licensing fees | 460 | 532 | |
| Insurance |
1550 | 1476 | |
| Custodian’s fee | 3050 | 2400 | |
| Hall Booking Service | 253 | 253 | |
| Sundry expenses | 397 | 736 | |
| Broadband | 479 | 349 | |
| Mowing | 91 | 262 | |
| Defibrillator Contribution | 415 | 0 | |
| Website | 269 | 833 | |
| Shortfall on 2023 Debtors | 0 | 30 | |
| Depreciation | 7 | 3801 | 2223 |
| --------- | --------- | ||
| Total Expenditure | 20120 | 21553 | |
| ===== | ===== | ||
| Net Income/(Outgoing) Resources | 21844 | 5535 | |
| Realised/unrealised gains/(losses) on investment | assets | 0 | 0 |
| Unrealised gains/(losses) on tangible fixed assets | 0 | 0 | |
| --------- -------- | |||
| Net movement in funds | 21844 | 5535 | |
| Fund balances brought forward | 359513 | 353977 | |
| Fund balances carried forward | 381257 | 359513 |
Page 2
Witcombe and Bentham Village Hall
Balance Sheet at 31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted Funds | Note | £ | £ |
| Fixed Assets | |||
| Intangible assets | 0 | 0 | |
| Tangible assets | 7 | 313224 | 299030 |
| Investments | 0 | 0 | |
| --------- | ---------- | ||
| Total fixed assets | 313224 | 301253 | |
| Current assets | |||
| Stocks and work in progress | 1 | 582 | 605 |
| Debtors | 8 | 665 | 728 |
| Prepayments | 8 | 0 | 100 |
| Short term investments and deposits | 50000 | 30000 | |
| Cash at bank and in hand | 19606 | 31750 | |
| --------- | -------- | ||
| Total Current assets | 70853 | 63183 | |
| Short term creditors | 9 | 2720 | 2700 |
| --------- | --------- | ||
| Net current assets/(liabilities) | 68133 | 60483 | |
| --------- | --------- | ||
| Total assets less current liabilities | 381357 | 359513 | |
| ===== | ===== | ||
| Long term creditors | 0 | 0 | |
| Provisions for liabilities | 0 | 0 | |
| --------- | --------- | ||
| Net assets | 384077 | 359513 | |
| ===== | ===== | ||
| Funds brought forward | 359513 | 353978 | |
| Net movement in funds in year | 21844 | 5535 | |
| Total funds | 381357 | 359513 | |
| ===== | ===== | ||
| Signed by: …Robin Danielli……………………………… | |||
| On behalf of all the Trustees | Dated: | ||
| Page 3 |
Notes to the Accounts at 31 December 2025
1) Accounting policies and financial year end
Basis of accounting: These accounts have been prepared in accordance with Financial Reporting Standards for Smaller Entities (FRSSE) and the Charities SORP 2005. The financial year end is December 31.
2) Trustees
No trustee has received any remuneration during the financial year. There were no transactions undertaken by the charity in which a trustee has a material interest.
| 3) Independent examiner’s remuneration | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Examination fee paid |
0 | 0 |
| 4) Endowment or other restricted funds | ||
| The charity has no endowment or other restricted funds. |
5) Investment assets
The charity has no investment assets.
| 6) Paid employees | ||
|---|---|---|
| 2025 | 2024 | |
| £ |
£ | |
| Total emoluments of employees | 3050 | 2400 |
| Average number of employees |
1 1 |
Page 4
Witcombe and Bentham Village Hall
Notes to the Accounts at 31 December 2025
7) Tangible Fixed Assets
Depreciation Policy
The Property Improvements section of this Note refers entirely to the Village Hall building. Since the building is in a good structural state, and is insured for £1135000, the Trustees have decided that no further depreciation is required after 1992.
| F'hold | Furn & | |||||
|---|---|---|---|---|---|---|
| Land | Property | Equip | Solar | Play Equip | ||
| & Build | Improv't | Panels | Total | |||
| £ | £ | £ | £ | £ | £ | |
| 5185 | ||||||
| Asset Cost b/f | 26561 | 390267 | 73713 | 0 | 28022 | 63 |
| 1799 | 1799 | |||||
| Additions | 0 | 5 | 0 | 5 | ||
| As at | ||||||
| December | 1799 | 5365 | ||||
| 31 2025 | 26561 | 390267 | 73713 | 5 | 28022 | 58 |
| Accumulated | ||||||
| Depreciation | 2195 | |||||
| b/f | 0 | 137808 | 67493 | 0 | 14232 | 33 |
| Charge for | ||||||
| the Year | 0 | 0 | 622 | 1800 | 1379 | 3801 |
| As at | ||||||
| December | 2233 | |||||
| 31 2025 | 0 | 137808 | 68115 | 1800 | 15611 | 34 |
| 10% | ||||||
| Depreciation | 10% | Str | 10% Red | |||
| Rate | 0% | 0% | Red Bal | Line | Bal | |
| Net Book | ||||||
| Value at | 1619 | 3132 | ||||
| Dec 31 2025 | 26561 | 252459 | 5598 | 5 | 12411 | 24 |
Page 5
| Witcombe and Bentham Village Hall | |||
|---|---|---|---|
| Notes to the Accounts at 31 December | 2025 | ||
| 8) Debtors and prepayments | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Amounts falling due within one year: | 665 | 728 | |
| Other debtors |
0 | 0 | |
| Prepayments |
0 | 100 | |
| 665 | 828 | ||
| 9) Creditors and accruals | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Amounts falling due within one year: | 2720 | 2700 | |
| Other creditors | 0 | 0 | |
| 2720 | 2700 | ||
| 10)Additional matters | |||
| Non-charitable trading – Bar account | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Turnover |
3508 | 5252 | |
| Opening stock / Stock transferred in |
605 | 780 | |
| Add purchases |
1319 | 1554 | |
| 1924 | 2334 | ||
| Less stock carried forward | 582 | 605 | |
| Consumption |
1342 |
1729 | |
| Gross profit (loss) | 2166 | 3523 | |
| Overheads: | |||
| Wages |
1048 | 1088 | |
| Other overheads – 30% of total |
5722 | 6087 | |
| Net profit/(loss) |
(4604 ) |
The above figures do not include any value for the notional cost of volunteers, who attend the hall during deliveries and who deal with ordering, stocktaking, bookkeeping and banking. The trustees are of the opinion that if such time were valued at a reasonable hourly rate, then the bar would always incur losses.
The Inland Revenue (FICO) has stated that the bar account results are not material for their purposes for the current or previous accounting periods and that no definitive written dispensation is necessary in this case.
Page 6
Report to the trustees/members of Witcombe and Bentham Village Hall on accounts for the year ended December 31, 2025 set out on pages 2 to 6
Respective responsibilities of trustees and examiner
As the charity’s trustees you are responsible for the preparation of the Accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
-
1) which gives me reasonable cause to believe that in any material respect the requirements
-
to keep accounting records in accordance with section 41 of the Act; and
-
to prepare accounts which accord with the accounting records and to comply with the
-
accounting requirements of the Act
have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed by:
Page 7
Report to the trustees/members of
Witcombe and Bentham Village Hall
on accounts for the year ended December 31, 2025 set out on pages 2 to 6
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the Accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- 1) which gives me reasonable cause to believe that in any material respect the requirements to
keep accounting records in accordance with section 41 of the Act; and
o to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Page 7