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2025-12-31-accounts

Cullingworth Village Hall Management Committee Ltd

Charity number 1161987

A company limited by guarantee number 08775806

Annual Report and Financial Statements

for the year ended 31 December 2025

Cullingworth Village Hall Management Committee Ltd

Annual Report and Financial Statements for the year ended 31 December 2025

Contents Page
Trustees' report 2 to 6
Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the accounts 10 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

1

Cullingworth Village Hall Management Committee Ltd

Trustees' report for the year ended 31 December 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Janet Toner Chair Janice Stephenson Treasurer Sandra Millar Linda Copland Kathryn Toledano Dawn Dixon Lee Stephenson

Resigned 24 September 2025 Appointed 10 September 2025 Resigned 19 November 2025

Charity number 1161987 Company number 08775806

Registered in England and Wales Registered in England and Wales

Registered and principal address Bankers Cullingworth Village Hall Nat West Bank plc United Trust Bank Limited Lodge Street 63 North Street One Ropemaker Street Cullingworth Keighley London Bradford BD13 5HB BD21 3SB EC2Y 9AW

Independent examiner

Rhys North ACA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

Cullingworth Village Hall was first established as a charity on 25 May 1962. It currently stands on a site on Lodge Street, Cullingworth leased from Bradford Council for 125 years from 30 January 2018. The Hall was registered as a Company Limited by Guarantee on 14 November 2013 and is governed by a Memorandum & Articles of Association as amended by special resolution 27 March 2015. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

The building is managed by a committee who are directors of the company and trustees of the charity and are appointed at the Annual General Meeting. The Memorandum and Articles of Association governs the appointment of trustees and the management of the charity. Positions on the Board shall be decided by election and the committee may appoint such sub-committees as it may consider necessary.

We actively seek to recruit committee members that reflect the make-up of the local community, drawing from a wide range of skills. We recruit via AGM notices, local adverts, social media, personal recommendation and direct approach.

2

Cullingworth Village Hall Management Committee Ltd Trustees' report (continued) for the year ended 31 December 2025

Objectives and activities

The charity's objects

For the public benefit, the promotion of community development by the provision of the facilities of a village hall for the use by the inhabitants of the Parish of Cullingworth without distinction of political, religious or other opinions, including use for meetings, lectures, classes and for other forms of recreation and leisure time activities for the purpose of advancement and promotion of community development.

The charity's main activities

The prime objective is to provide a Village Hall for hire by residents of Cullingworth and others from the local and wider community without distinction of gender, sexual orientation, age, disability, nationality, race or political or religious opinions.

Two halls are available for meetings, recreation and leisure time activities, classes, private functions, fundraising events and use by local organisations.

In addition to offering space for hire, the Village Hall building also provides two spaces available for rental which are occupied by Cullingworth Pre-School and Weavers Coffee Lounge & Pizzeria.

The Management Committee and the running of the building is accomplished entirely by volunteers who live in Cullingworth.

Public benefit statement

The Cullingworth Village Hall Management Committee have due regard for the Charity Commission’s guidance on public benefit and take it into account when making decisions and when exercising their duties. We know that our purpose benefits the local and wider community by providing a venue with the opportunity for a wide range of activities and events, plus opportunities for individuals to volunteer. Together, these help to foster the well-being of our local community.

Hired the hall for my son’s 1st birthday party on 28th Dec. Great communication prior to the event, easy to use booking system, friendly staff on the day who talked us through everything and made sure everything we needed was working. Great price too!

D H, Party Host

Achievements and performance

We made two significant additions at the Village Hall this year. The first, was a solar power installation which went live in March. Prompted by one of our hirers who suggested we have the ‘perfect’ roof and aspect, we explored our options, sought quotations and successfully applied for a grant from the West Yorkshire Combined Authority to cover 25% of the project cost. We were off grid within 24 hours! During the 10 months of 2025 the installation generated 29,500kwh which powered the building and battery. The grid consumption during that period dropped to 10,200kwh – equivalent to a third of the building’s annual consumption. Alphagen did a great job with the installation, the Village Hall has significantly reduced the electricity bill for us and the Preschool and Café

The second addition was the installation of InPost Lockers in the car park. It’s great to see lots of people using this local service. And the signpost to the Village Hall at the corner of Halifax Road and Mill Street was finally erected by Bradford Council.

Lettings

Lettings Bookings for children’s parties continue to flow in, mainly via the website and we are busy most weekends.

A link to the dedicated website page with information about the discounted children’s party rate is sent with every response to a booking enquiry, along with a page of FAQs, which answers most queries regarding bookings.

3

Cullingworth Village Hall Management Committee Ltd Trustees' report (continued) for the year ended 31 December 2025

Achievements and performance continued

Lettings continued

We have had three new regular groups, all aimed at young children, start this year and they have all proved to be popular. We have also hosted a new regular support group and several one-off Bradford Council events for families. The Youth Group has had to close, sadly, but it has allowed extra storage for our other regular groups and freed up Friday evenings for other bookings. All our regular users and local community groups continue to benefit from our excellent facilities and competitive rates.

Bookings can be made by email and the address is advertised on social media, Village Hall noticeboards and the Village Hall website, which also shows a calendar of events and availability.

There are a comprehensive set of policies and a review system to ensure that these are kept current and relevant. Risk management is regularly reviewed.

Future Plans

The Charity is again looking forward to offering a fantastic facility to the local community. Events booked in the hall benefit from the excellent sound system, sound-proofing and lighting, making this a perfect venue for private functions, performance events and small conferences.

There are currently no future improvement projects in the pipeline.

Financial Review

The net income for the year was £15,605, including net income of £15,228 on unrestricted funds and net income of £377 on restricted funds, after transfers.

Income

The principal source of revenue for the running of the hall continues to be provided through letting fees and income from our tenants: Cullingworth Pre-School and the Café. The lease for the café was transferred from Latalia to Weavers Coffee Lounge in October.

As appropriate, grants are sought to support the charity.

Expenditure

Running costs continue to be carefully monitored against the budget.

Detailed budgets are drawn up and monitored quarterly against actual financial performance to ensure sustainability and further development.

Annual service contracts continue to be in place. The £50,000 loan from Bradford Council for the build was repaid in August.

4

Cullingworth Village Hall Management Committee Ltd

Trustees' report (continued) for the year ended 31 December 2025

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £154,094.

Unrestricted reserves for cash flow and emergencies:

A reserve of £15k-50k is maintained to cover any negative cash flow and emergencies (e.g. boiler/heating breakdown or damage to flooring/equipment). If accessed, efforts should be immediately put in place to restore the balance to a minimum £15,000.

Planned ongoing and annual maintenance expenditure is included in the Annual Budget and detailed in the Annual Maintenance Plan. This ensures the facility is maintained in good condition for the benefit of all hall users and to meet the conditions of the Insurance Policy and Premises Licence.

Restricted Reserves for assets and special projects:

Grants received for specific purposes will be evidenced in a restricted reserve “pot” within the accounting structure and used solely for the purpose designated. These range from the purchase of new/replacement assets to the hosting of events and garden projects.

Designated Reserves:

Funds in excess of restricted and unrestricted reserves detailed have been designated for:

The total amount designated for the above purposes is £97,000 and Note 9 to the accounts provides further information.

5

Cullingworth Village Hall Management Committee Ltd Trustees' report (continued) for the year ended 31 December 2025

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 15/4/2026

Janet Toner (Trustee)

6

Cullingworth Village Hall Management Committee Ltd Independent examiner's report to the trustees of Cullingworth Village Hall Management Committee Ltd

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 December 2025, which are set out on pages 8 to 14.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 accounts to be reached.

Rhys North ACA

16/4/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

7

Cullingworth Village Hall Management Committee Ltd

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2025

Notes
2025
Unrestricted
funds
£
Income from:
Grants and donations
(2)
180
Lettings
32,047
Rental income
20,280
Service and utility recharges
11,007
Bank interest
4,587
Other income
464
Total income
68,565
Expenditure on:
Administrative costs
1,464
Insurance
1,943
Repairs and maintenance
5,087
Ground rent
420
Rates and water
3,093
Heat and light
7,323
Cleaning
4,385
Independent examination
858
Advertising and promotion
155
Other legal and professional fees
46
Depreciation
31,505
Loan interest
2,286
Building development
2,299
Total expenditure
60,864
Net income / (expenditure)
7,701
Transfers between funds
7,527
Net movement in funds
15,228
Fund balances brought forward
1,021,579
Fund balances carried forward
(3)
1,036,807		 2025
Restricted
funds
£
10,192
-
-
-
-
-
10,192
-
-
-
-
-
2,288
-
-
-
-
-
-
-
2,288
7,904
(7,527)
377
2,064
2,441		 2025
Total
funds
£
10,372
32,047
20,280
11,007
4,587
464
78,757
1,464
1,943
5,087
420
3,093
9,611
4,385
858
155
46
31,505
2,286
2,299
63,152
15,605
-
15,605
1,023,643
1,039,248		 2024
Total
funds
£
1,340
30,175
19,966
13,052
4,475
2,400
71,408
1,325
1,527
6,120
420
2,339
15,735
4,224
792
968
1,269
29,764
748
-
65,231
6,177
-
6,177
1,017,466
1,023,643

All incoming resources and resources expended derive from continuing activities.

8

Cullingworth Village Hall Management Committee Ltd

Balance sheet

as at 31 December 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(4)
882,713
Total fixed assets
882,713
Current assets
Debtors and prepayments
(5)
2,381
Cash at bank and in hand
(6)
157,106
Total current assets
159,487
Current liabilities:
amounts falling due within one year
Creditors and accruals
(7)
5,393
Total current liabilities
5,393
Net current assets / (liabilities)
154,094
Total assets less current liabilities
1,036,807
Creditors: amounts falling due after one year
(8)
-
Net assets
1,036,807
Funds
Unrestricted funds
General unrestricted funds
939,807
Designated funds
(9)
97,000
Unrestricted funds
1,036,807
Restricted funds
-
Total funds
1,036,807		 2025
Restricted
£
-
-
-
2,441
2,441
-
-
2,441
2,441
-
2,441
-
-
-
2,441
2,441		 2025
Total
£
882,713
882,713
2,381
159,547
161,928
5,393
5,393
156,535
1,039,248
-
1,039,248
939,807
97,000
1,036,807
2,441
1,039,248		 2024
Total
£
883,205
883,205
4,452
174,025
178,477
7,239
7,239
171,238
1,054,443
30,800
1,023,643
934,579
87,000
1,021,579
2,064
1,023,643

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 15/4/2026

Janet Toner (Trustee)

9

Cullingworth Village Hall Management Committee Ltd

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Leasehold improvements: 2% straight line Equipment: 10% reducing balance Fixtures & Fittings : 10% reducing Solar panels : 4% straight line

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

10

Cullingworth Village Hall Management Committee Ltd

Notes to the accounts continued

for the year ended 31 December 2025

**2 ** Grants and donations 2025 2025 2025 2024
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Bradford Metropolitan District Council (BMDC) - 2,665 2,665 1,155
West Yorkshire Combined Authority (WYCA) - 7,527 7,527 -
Other donations 180 - 180 185
180 10,192 10,372 1,340
**3 ** Restricted funds Balance b/f Incoming Outgoing Transfers Balance c/f
Co-op Grounds £
1,775		 £
-		 £
-		 £
-		 £
1,775
BMDC Community Buildings 289 2,665 2,288 - 666
WYCA Business Sustainability - 7,527 - (7,527) -
2,064 10,192 2,288 (7,527) 2,441
Fund name Purpose of restriction
Co-op Grounds To enable the development of the village hall's grounds. .
BMDC Community Buildings To support the running costs of the village hall.
WYCA Business Sustainability To contribute towards the installation cost of solar panels. The
the capitalisation of the solar panels.		 transfer is for
4
**5 **		 Tangible assets
Cost
At 1 January 2025
Additions
At 31 December 2025
Depreciation
At 1 January 2025
Charge for year
At 31 December 2025
Net book value
At 31 December 2025
At 31 December 2024
Debtors and prepayments
Debtors
Prepayments		 £
-
31,013
31,013
-
1,240
1,240
29,773
-
Solar
panels		 £
43,481
-
43,481
23,015
6,256
29,271
14,210
20,466
Fixtures &
Fittings		 £
39,164
-
39,164
20,652
4,812
25,464
13,700
18,512
Equipment		 £
959,912
-
959,912
115,685
19,197
134,882
825,030
844,227
2025
£
2,010
371
2,381
Leasehold
improvement		 Total
£
1,042,557
31,013
1,073,570
159,352
31,505
190,857
882,713
883,205
2024
£
4,098
354
4,452

11

Cullingworth Village Hall Management Committee Ltd

Notes to the accounts continued

for the year ended 31 December 2025

6 Cash at bank and in hand
Cash at bank
Cash in hand
7 Creditors and accruals
City of Bradford Metropolitan District Council Loan
Creditors
Accruals
Deferred income
Other creditors
8 Creditors: amounts falling due after one year
City of Bradford Metropolitan District Council Loan
The loan is repayable as follows:
Within one year
Between two and five years
More than five years		 2025
£
159,351
196
159,547
2025
£
-
1,774
858
1,208
1,553
5,393
2025
£
-
-
2025
£
-
-
-
-		 2024
£
173,959
66
174,025
2024
£
3,733
1,549
792
-
1,165
7,239
2024
£
30,800
30,800
2024
£
3,733
14,933
15,867
34,533

Security over assets

The loan from the City of Bradford Metropolitan District Council was secured against the leasehold property on the land at Lodge Street, Cullingworth, Bradford BD13 5HB. The loan was repaid in full in 2025 and the charge was cancelled on 28 August 2025.

9 Designated funds
Asset replacement fund
Solar panel fund
Fund name
Asset replacement fund
Solar panel fund		 Balance b/f
Incoming
Outgoing
Transfers
Balance c/f
£
£
£
£
£
87,000
-
-
-
87,000
-
-
-
10,000
10,000
87,000
-
-
10,000
97,000
Reason for designation
To provide for an asset replacement fund for the Hall, its fixtures and fittings
and equipment as well as any planned further improvements to the Hall and
its grounds.
To provide sufficient funds to ensure the panels operate optimally and can
be replaced.

12

Cullingworth Village Hall Management Committee Ltd

Notes to the accounts continued

for the year ended 31 December 2025

10 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

13

Cullingworth Village Hall Management Committee Ltd

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
180
185
Lettings
32,047
30,175
Rental income
20,280
19,966
Service and utility recharges
11,007
13,052
Bank interest
4,587
4,475
Other income
464
2,400
Total income
68,565
70,253
Expenditure
Administrative costs
1,464
1,325
Insurance
1,943
1,527
Repairs and maintenance
5,087
5,911
Ground rent
420
420
Rates and water
3,093
2,339
Heat and light
7,323
14,865
Cleaning
4,385
4,224
Independent examination
858
792
Advertising and promotion
155
968
Other legal and professional fees
46
1,269
Depreciation
31,505
29,764
Loan interest
2,286
748
Total expenditure
60,864
64,152
Net income / (expenditure)
7,701
6,101
Transfers between funds
7,527
-
Net movement in funds
15,228
6,101
Fund balances brought forward
1,021,579
1,015,478
Fund balances carried forward
1,036,807
1,021,579		 2025
Restricted
funds
£
10,192
-
-
-
-
-
10,192
-
-
-
-
-
2,288
-
-
-
-
-
-
2,288
7,904
(7,527)
377
2,064
2,441		 2024
Restricted
funds
£
1,155
-
-
-
-
-
1,155
-
-
209
-
-
870
-
-
-
-
-
-
1,079
76
76
1,988
2,064		 2025
Total
funds
£
10,372
32,047
20,280
11,007
4,587
464
78,757
1,464
1,943
5,087
420
3,093
9,611
4,385
858
155
46
31,505
2,286
63,152
15,605
-
15,605
1,023,643
1,039,248		 2024
Total
funds
£
1,340
30,175
19,966
13,052
4,475
2,400
71,408
1,325
1,527
6,120
420
2,339
15,735
4,224
792
968
1,269
29,764
748
65,231
6,177
-
6,177
1,017,466
1,023,643

14