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2025-03-31-accounts

Charity registration number 1161350

Company registration number 09357351 (England and Wales)

Lakenheath Peace Memorial Hall

Annual report and unaudited financial statements For the year ended 31 March 2025

Lakenheath Peace Memorial Hall

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr E Little Ms V Little Mr G Bailey Mr D A Beek Mrs J R Beek Mrs C A Nobbs Charity number (England and Wales) 1161350 Company number 09357351 Registered office 98 High Street Lakenheath Brandon Suffolk IP27 9EW Independent examiner Hayden Watson Elstree House Watson's Yard High Street Cottenham Cambridge CB24 8RX

(Appointed 6 June 2025) (Appointed 4 April 2025) (Appointed 4 April 2025) (Appointed 4 April 2025)

Lakenheath Peace Memorial Hall

CONTENTS

Page
Trustees' report 1 - 2
Statement of trustees' responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 15

Lakenheath Peace Memorial Hall

TRUSTEES' REPORT (INCLUDING DIRECTORS' 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 Companies Act 2006, 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.

The charity exists to run the village hall for the benefit of the people of Lakenheath. Towards that end, it endeavours to run the letting of the hall efficiently, to maintain the premises to a high standard and to create a place that village people will want to use.

Financial review

The net result for the year was a deficit of £6,539 (2023 deficit of £2,950).

The charity is very grateful to The Village Hall Limited for their donation of £10,450.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 16 December 2014, and registered as a charity, taking over from the charity with the same name. The Company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute £1 each

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr E Little

Ms V Little Ms C Mallett (Resigned 6 June 2025) Mr A Stockton (Resigned 20 June 2025) Ms S Woodhead (Resigned 28 May 2025) Mr G Bailey (Appointed 6 June 2025) Mr D A Beek (Appointed 4 April 2025) Mrs J R Beek (Appointed 4 April 2025) Mrs C A Nobbs (Appointed 4 April 2025)

Recruitment and appointment of trustees

The directors may be appointed at a general meeting of the Charity so long as the total number does not exceed 12. All members of the Management Committee give their time voluntarily and receive no benefits from the charity.

Lakenheath Peace Memorial Hall

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

The company's current policy concerning the payment of trade creditors is to follow the CBI's Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company's current policy concerning the payment of trade creditors is to:

Trade creditors of the company at the year end were equivalent to 25 day's purchases, based on the average daily amount invoiced by suppliers during the year.

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

.............................. Ms V Little

Trustee

Date: .............................................

Lakenheath Peace Memorial Hall

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The trustees, who are also the directors of Lakenheath Peace Memorial Hall for the purpose of company law, 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).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that 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 Companies Act 2006. 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.

Lakenheath Peace Memorial Hall

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF Lakenheath Peace Memorial Hall

I report to the trustees on my examination of the financial statements of Lakenheath Peace Memorial Hall (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, 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

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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.

Hayden Watson

Elstree House Watson's Yard High Street Cottenham Cambridge CB24 8RX Date: ............................

Lakenheath Peace Memorial Hall

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
11,350
-
Charitable activities
4
26,939
-
Total income
38,289
-
Expenditure on:
Raising funds
5
611
-
Charitable activities
6
44,217
-
Total expenditure
44,828
-
Net expenditure
(6,539)
-
Transfers between funds
-
-
Net movement in funds
(6,539)
-
Reconciliation of funds:
Fund balances at 1 April 2024
39,656
166,157
Fund balances at 31 March 2025
33,117
166,157
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
11,350
7,000
80
26,939
21,610
-
38,289
28,610
80
611
273
-
44,217
33,217
128
44,828
33,490
128
(6,539)
(4,880)
(48)
-
1,930
(1,930)
(6,539)
(2,950)
(1,978)
205,813
42,606
168,135
199,274
39,656
166,157
Total
2024
£
7,080
21,610
28,690
273
33,345
33,618
(4,928)
-
(4,928)
210,741
205,813

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

Lakenheath Peace Memorial Hall

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
Restricted income funds
15
Unrestricted funds
16
2025
£
6,412
31,927
38,339
(5,223)
£
166,157
1
166,158
33,116
199,274
166,157
33,117
199,274
2024
£
3,235
37,734
40,969
(1,314)
£
166,157
1
166,158
39,655
205,813
166,157
39,656
205,813

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on .........................

..............................

Ms V Little Trustee

Company registration number 09357351 (England and Wales)

Lakenheath Peace Memorial Hall

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

1 Accounting policies

Charity information

Lakenheath Peace Memorial Hall is a private company limited by guarantee incorporated in England and Wales. The registered office is 98 High Street, Lakenheath, Brandon, Suffolk, IP27 9EW.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, 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 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.

Lakenheath Peace Memorial Hall

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 Not depreciated

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.

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.

Lakenheath Peace Memorial Hall

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

1 Accounting policies

(Continued)

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.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
10,850
-
Grants
500
-
11,350
-
Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
10,850
7,000
80
500
-
-
11,350
7,000
80
Total
2024
£
7,080
-
7,080

Lakenheath Peace Memorial Hall

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable income
Sale of goods 1,384 9,877
Charitable rental income 25,555 11,733
26,939 21,610

5 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Other fundraising costs 611 273

Lakenheath Peace Memorial Hall

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Charitable Charitable
expenditure expenditure
2025 2024
£ £
Direct costs
Equipment 10,328 2,791
Rates 1,466 1,445
Cleaning 3,400 3,781
Light, power and heat 7,960 4,350
Repairs and maintenance 15,853 16,463
Computer software 689 404
Insurance 1,519 1,232
Postage - 2
Printing and stationary 79 107
Telephone 1,009 833
Subscriptions 504 455
Sundry 290 419
43,097 32,282
Share of support and governance costs (see note 7)
Governance 1,120 1,063
44,217 33,345
Analysis by fund
Unrestricted funds 44,217 33,217
Restricted funds - 128
44,217 33,345
Support costs allocated to activities
2025 2024
£ £
Governance costs 1,120 1,063
Analysed between:
Charitable expenditure 1,120 1,063

7 Support costs allocated to activities

8 Trustees

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

Lakenheath Peace Memorial Hall

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

9 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

10 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

11 Tangible fixed assets

Tangible fixed assets
Freehold land
and buildings
£
Cost
At 1 April 2024 166,157
At 31 March 2025 166,157
Carrying amount
At 31 March 2025 166,157
At 31 March 2024 166,157

12 Fixed asset investments

Other
investments
£
Cost or valuation
At 1 April 2024 & 31 March 2025 1
Carrying amount
At 31 March 2025 1
At 31 March 2024 1

Lakenheath Peace Memorial Hall

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

12
Fixed asset investments
Other investments comprise:
Notes
Investments in subsidiaries
19
13
Debtors
Amounts falling due within one year:
Trade debtors
Amounts owed by fellow group undertakings
14
Creditors: amounts falling due within one year
Trade creditors
Amounts owed to subsidiary undertakings
Accruals and deferred income
(Continued)
2025
2024
£
£
1
1
2025
2024
£
£
3,312
3,235
3,100
-
6,412
3,235
2025
2024
£
£
3,990
81
142
142
1,091
1,091
5,223
1,314
(Continued)
2025
2024
£
£
1
1
2025
2024
£
£
3,312
3,235
3,100
-
6,412
3,235
2025
2024
£
£
3,990
81
142
142
1,091
1,091
5,223
1,314
2024
£
3,235
-
3,235
2024
£
81
142
1,091
1,314

15 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
Fixed Asset Reserve 166,157 - - - 166,157
Previous year: At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
Community Kitchen Warm Room 1,978 80 (128) (1,930) -
Fixed Asset Reserve 166,157 - - - 166,157
168,135 80 (128) (1,930) 166,157

Lakenheath Peace Memorial Hall

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

16 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 2024 At 1 April 2024 Incoming Resources Transfers At 31 March
resources expended 2025
£ £ £ £ £
General funds 39,656 38,289 (44,828) - 33,117
Previous year: At 1 April 2023 Incoming Resources Transfers At 31 March
resources expended 2024
£ £ £ £ £
General funds 42,606 28,610 (33,490) 1,930 39,656
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 March 2025:
Tangible assets - 166,157 166,157
Investments 1 - 1
Current assets/(liabilities) 33,116 - 33,116
33,117 166,157 199,274
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 March 2024:
Tangible assets - 166,157 166,157
Investments 1 - 1
Current assets/(liabilities) 39,655 - 39,655
39,656 166,157 205,813

17 Analysis of net assets between funds

18 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

Lakenheath Peace Memorial Hall

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Subsidiaries

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 The Village Hall Limited UK Trading Ordinary 100.00