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2025-03-31-accounts

Charity registration number 1155267 (England and Wales)

CLAVERHAM VILLAGE HALL CIO

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CLAVERHAM VILLAGE HALL CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees John Williams
Elizabeth Hancock
Debbie Pope
Andrew Pope
Marcus Ridge
John Dare
Steve Gibert
Jenny Trapnell
Charity number (England and Wales) 1155267
Principal address Alberta
Bishops Road
Claverham
Bristol
England
BS49 4NF
Independent examiner Xeinadin South Wales & West Limited
Edinburgh House
1-5 Bellevue Road
Clevedon
North Somerset
England
BS21 7NP

CLAVERHAM VILLAGE HALL CIO

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 14

CLAVERHAM VILLAGE HALL CIO

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

a. Policies and objectives

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

The main objective of the charity is to continue to provide and maintain the Village Hall for the use of the inhabitants of Claverham and the surrounding area.

b. Activities undertaken to achieve objectives

The charity provides several different areas that anyone can hire for classes, meetings or other functions. In additional we organise several events every year that are open to the community to attend.

c. Main activities undertaken to further the charity's purposes for the public benefit

Claverham Village Hall is a community hall situated on the outskirts of Claverham. The purpose of the Hall is the advancement of community spirit primarily but not exclusively to residents of Claverham and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the managing trustees further the function of the Hall.

Achievements and performance

Significant activities and achievements against objectives

a. Main achievements of the charity

The Village Hall continued to be available for use for permissible activities during the year.

b. Investment policy and performance

The charity has a low risk investment policy and as such any surplus funds are invested in cash or low risk investments. During the year, £5,041 (2024: £3,539) has been generated from cash investments and £2,366 (2024: £4,553) has been generated from unit trusts and OIECS. During the year, the market value of investments decreased by 0.001% (2024: (1.8%)).

Financial review

Reserves policy

The trustees are in the process of considering an offer from Newsom Homes of a “gift” of land to Claverham Village Hall to hold in trust for the village in perpetuity. This would include the footprint of the building together with the car park and surrounding boundary and the field adjacent to the hall (the “May Day field”). This gift would mean that responsibility and all liabilities would transfer to the Trustees of Claverham Village Hall together with additional costs for maintenance, insurance, etc. The Trustees are in the process of requesting further information and other negotiations in order to facilitate an informed decision of whether to accept this

gift and proceed with the legal actions required to complete this “transaction”. At this time it is not known the value of the land surrounding the Village Hall so no specific amount can be disclosed for that.

CLAVERHAM VILLAGE HALL CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

a. Constitution

Claverham Village Hall is registered with the Charity Commission as a Charitable Incorporated Organisation (CIO). The principal object of the charity is to provide and maintain a village hall for the use of the inhabitants of the village of Claverham in the Unitary Authority of North Somerset and surrounding area without distinction or political, religious or other opinions, including use for meetings, lectures and classes, and other forms of recreation and leisure-time occupation, with the object of improving the conditions of life for the inhabitants. There have been no changes in the objectives since the last annual report.

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. The charity maintains a voting register and it is those who have registered to vote who elect the Trustees.

c. Organisational structure and decision-making policies

The hall is run by the committee of elected Trustees who meet a minimum 4 times a year to make decisions. Decisions are made by way of a vote of the trustees in attendance at meetings with the majority rule. If deemed necessary major decisions would be taken to a Special General Meeting of those registered to vote.

d. Policies adopted for the induction and training of Trustees

New Trustees are referred to the guidance provided by the Charity Commission.

e. Financial risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. In particular, we have a health and safety policy in place to protect the users of the Village Hall and a Fire Safety policy with regular testing of the buildings systems.

The trustees who served during the year and up to the date of signature of the financial statements were: John Williams

Elizabeth Hancock Debbie Pope Andrew Pope Marcus Ridge John Dare Steve Gibert Jenny Trapnell

CLAVERHAM VILLAGE HALL CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

Elizabeth Hancock Trustee

27 January 2026

CLAVERHAM VILLAGE HALL CIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF CLAVERHAM VILLAGE HALL CIO

I report to the trustees on my examination of the financial statements of Claverham Village Hall Cio (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Xeinadin South Wales & West Limited

Edinburgh House 1-5 Bellevue Road Clevedon North Somerset BS21 7NP England 27 January 2026

CLAVERHAM VILLAGE HALL CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Unrestricted
funds funds
2025 2024
Notes £ £
Income from:
Donations and legacies 3 1,160 15,676
Charitable activities 4 69,571 46,481
Investments 5 5,041 3,539
Total income 75,772 65,696
Expenditure on:
Charitable activities 6 69,351 76,518
Total expenditure 69,351 76,518
Net gains/(losses) on investments 9 (85) 1,050
Net income/(expenditure) and movement in funds 6,336 (9,772)
Reconciliation of funds:
Fund balances at 1 April 2024 660,671 670,443
Fund balances at 31 March 2025 667,007 660,671

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CLAVERHAM VILLAGE HALL CIO

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
11
Investments
12
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
Total assets less current liabilities
The funds of the charity
Unrestricted funds
15
2025
£
21,404
120,292
141,696
(6,104)
£
471,260
60,155
531,415
135,592
667,007
667,007
667,007
2024
£
27,572
93,447
121,019
(6,065)
£
485,477
60,240
545,717
114,954
660,671
660,671
660,671

The financial statements were approved by the trustees on 27 January 2026

Elizabeth Hancock Trustee

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Claverham Village Hall Cio is a INSERT CONSTITUTIONAL DETAIL.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line basis Fixtures and fittings 15% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.10 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Donations and gifts 1,160 15,676
4 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Income from charitable activities
Sale of goods 67,205 41,928
Other income 2,366 4,553
69,571 46,481
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 5,041 3,539

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Direct costs
Staff costs
Depreciation and impairment
Sundry
Rates
Light & heat
Cleaning
Waste
Repairs & mainenance
Printing, postage & stationery
Insurance
Telephone
Computer costs
Accountancy
Enter ac917 in database
Legal & professional fees
Bank charges
Analysis by fund
Unrestricted funds
2025
£
26,814
14,217
539
1,009
10,866
2,331
2,159
3,925
291
3,376
1,427
695
-
1,642
-
60
69,351
69,351
2024
£
21,769
14,190
179
577
16,983
4,345
2,767
10,405
265
1,539
782
699
43
1,880
35
60
76,518
76,518

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
2 2
Employment costs 2025 2024
£ £
Wages and salaries 26,814 21,769

There were no employees whose annual remuneration was more than £60,000.

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

8 Employees

(Continued)

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

9 Gains and losses on investments

Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
Gains/(losses) arising on: £ £
Revaluation of investments (85) 1,050
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
Tangible fixed assets
Freehold land Fixtures and
Total
and buildings fittings
£ £ £
Cost
At 1 April 2024 578,873 103,899 682,772
At 31 March 2025 578,873 103,899 682,772
Depreciation and impairment
At 1 April 2024 102,107 95,843 197,950
Depreciation charged in the year 11,577 1,985 13,562
At 31 March 2025 113,684 97,828 211,512
Carrying amount
At 31 March 2025 465,189 6,071 471,260
At 31 March 2024 476,766 8,711 485,477

10 Taxation

11 Tangible fixed assets

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Fixed asset investments
Listed
investments
Other
investments
£
£
Cost or valuation
At 1 April 2024 & 31 March 2025
60,237
3
Carrying amount
At 31 March 2025
60,237
3
At 31 March 2024
60,237
3
2025
Other investments comprise:
Notes
£
Investments in subsidiaries
17
3
13
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
18,089
Prepayments and accrued income
2,151
20,240
2025
Amounts falling due after more than one year:
£
Prepayments and accrued income
1,164
Total debtors
21,404
14
Creditors: amounts falling due within one year
2025
£
Other taxation and social security
(590)
Trade creditors
4,450
Accruals and deferred income
2,244
6,104
Total
£
60,240
60,240
60,240
2024
£
3
2024
£
14,520
1,888
16,408
2024
£
11,164
27,572
2024
£
566
3,577
1,922
6,065

CLAVERHAM VILLAGE HALL CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April Incoming Resources Gains and At 31 March
2024 resources expended losses 2025
£ £ £ £ £
General funds 660,671 75,772 (69,351) (85) 667,007
Previous year: At 1 April Incoming Resources Gains and At 31 March
2023 resources expended losses 2024
£ £ £ £ £
General funds 670,443 65,696 (76,518) 1,050 660,671

16 Related party transactions

Related party transactions

Claverham Village Enterprises Limited (CVE) is the subsidiary company of Claverham Village Hall (CVH). During the year, CVE donated £10,000 (2024: £15,000).

17 Subsidiaries

These financial statements are separate charity financial statements for 31/03/2025.

Details of the charity's subsidiaries at 31 March 2025 are as follows:

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
Claverham Village England and Village Hall Bar Ordinary 100.00
Enterprises Ltd Wales