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| Contents | Page |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees Report | 2 - 3 |
| Independent Examiners Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to The Financial Sheet | 7 - 10 |
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Coal Aston Village Hall CIO
Independent examiner’s report to the trustees of Coal Aston Village Hall CIO
I report on the accounts for the year ended 30 September 2025, which are set out on pages 5 to 10.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
q examine the accounts under section 145 of the 2011 Act;
q to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and
q to state 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 Commission. 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 no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
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:
q to keep accounting records in accordance with section 130 of the 2011 Act; and
q to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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:______
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
Date:_______
4
Coal Aston Village Hall CIO
Statement of Financial Activities
for the Year ended 30 September 2025
| Unrestricted Funds Notes £ Incoming Resources Incoming resources from generated funds: Voluntary Income 3 1,155 Activities for Generating funds: Fundraising activities 3 6,815 Investment Income 2 785 Incoming resourcs from Charitable Activities: Hirings 3 45,907 Total Incoming Resources 54,662 Resources Expended Costs of Generating Funds: Fundraising Costs 4 3,607 Charitable Activities 5 61,503 Governance Costs 6 435 Total resources expended 65,545 Net Movement in Funds (10,883) Fund balances brought forward 75,998 Fund balances carried forward 65,116 |
Restricted Funds £ - - - - - - 4,179 - 4,179 (4,179) 330,482 326,303 |
Total 2025 £ 1,155 6,815 785 45,907 54,662 3,607 65,682 435 69,724 (15,062) 406,480 391,419 |
Total 2024 £ 2,673 1,490 1,119 51,903 |
|---|---|---|---|
| 57,185 | |||
| 40 58,430 435 |
|||
| 58,905 | |||
| (1,720) | |||
| 408,199 | |||
| 406,480 |
5
Coal Aston Village Hall CIO Balance Sheet
as at 30 September 2025
| Notes Fixed Assets Freehold Land & Bulidings 7 Fixtures & Equipment 7 Current assets Debtors 8 Cash at Bank and in cash Creditors: Amounts falling due within 1 year 9 Net Current Assets Total assets less current liabilities Funds of the Charity Restricted funds 10 Unrestricted funds: General funds Total Funds |
2025 £ 326,303 480 326,783 6,245 65,915 72,160 7,524 64,636 391,419 326,303 65,116 391,419 |
2024 £ 330,482 1,680 |
|---|---|---|
| 332,162 | ||
| 96 76,245 |
||
| 76,341 2,023 |
||
| 74,318 | ||
| 406,480 | ||
| 330,482 75,998 |
||
| 406,480 |
This financial statements were approved by the Trustees on ___ and
Stephen Bray Treasurer
6
Coal Aston Village Hall CIO
Notes to the accounts
for the year ended 30 September 2025
1 Accounting Policies
- (a) The Financial Statements have been prepared in accordance with the the Financial Reportin Standard applicable in the UK and Republic of Ireland (FRS102), and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective from January 2015 and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified fo smaller charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
(b) Donations and fund accounting
Donations received for the general purposes of the charity are included as unrestricted funds
(c) Resources expended
Expenditure is included on an accruals basis.
-
(d) Unrestricted funds are donations and other income receivable or generated for the objects of the organisation without further specified purpose and are available as general funds.
-
(e) Restricted funds are to be used for specific purposes as laid down by the donor.
7
Coal Aston Village Hall CIO
Notes to the accounts
for the year ended 30 September 2025
| 2. Investment Income Interest Receivable 3. Analysis of Incoming Resources Voluntary Income: Donations and grants Activties for generating funds: Fundraising Incoming resources from charitable ativities: Hirings 4. Fundraising Costs Activities 5. Charitable Activities Rent and Rates Light and Heat Insurance Telephone Repairs and renewals Caretaking and Cleaning Waste disposal Office costs Administration Depreciation Other expenses 6. Governance costs Audit Fees |
2025 £ 785 2025 £ 1,155 6,815 45,907 53,877 2025 £ 3,607 3,607 2025 £ 3,741 8,691 1,995 573 10,709 19,973 3,062 456 8,208 5,379 2,895 65,682 2025 £ 435 435 |
2024 £ 1,119 |
|---|---|---|
| 2024 £ 2,673 1,490 51,903 |
||
| 56,066 | ||
| 2024 £ 40 |
||
| 40 | ||
| 2024 £ 1,954 8,983 3,857 566 4,790 20,784 2,714 803 6,761 5,072 2,146 |
||
| 58,430 | ||
| 2024 £ 435 |
||
| 435 |
8
Coal Aston Village Hall CIO
Notes to the accounts
for the year ended 30 September 2024
| 7. Tangible Fixed Assets Freehold land & Buildings £ Cost or Valuation 417,904 Additions - Disposals - Closing Balance 417,904 Depreciation: Opening Balance 87,422 Charge for year 4,179 Estimate on disposals - 91,601 Net Book Value at 30 September 2025 326,303 Net Book Value at 30 September 2024 330,482 8. Debtors Prepayments and accrued income 9. Creditors: Falling due within one year Accruals VAT Total creditors 10. Restricted Funds Opening balance Incoming resources The Accelerator Project 334,661 - 334,661 - |
7. Tangible Fixed Assets Freehold land & Buildings £ Cost or Valuation 417,904 Additions - Disposals - Closing Balance 417,904 Depreciation: Opening Balance 87,422 Charge for year 4,179 Estimate on disposals - 91,601 Net Book Value at 30 September 2025 326,303 Net Book Value at 30 September 2024 330,482 8. Debtors Prepayments and accrued income 9. Creditors: Falling due within one year Accruals VAT Total creditors 10. Restricted Funds Opening balance Incoming resources The Accelerator Project 334,661 - 334,661 - |
Fixtures & Equipment £ 98,621 - 98,621 96,941 1,200 98,141 480 1,680 2025 £ 6,245 6,245 2025 £ 435 1,588 2,023 Expenditure (4,179) (4,179) |
Total £ 516,525 0 - |
|---|---|---|---|
| 516,525 | |||
| 184,363 5,379 - |
|||
| 189,742 | |||
| 326,783 | |||
| 332,162 | |||
| 2024 £ 96 |
|||
| 96 | |||
| 2024 £ 435 1,588 |
|||
Accruals VAT Total creditors 10. Restricted Funds The Accelerator Project |
Opening balance 334,661 334,661 |
||
| 2,023 | |||
| Closing Balance 330,482 |
|||
| 330,482 |
9
Coal Aston Village Hall CIO
Notes to the accounts
for the year ended 30 September 2025
11. Analysis of net assets between funds:
Fund balances at 30 September 2025 are represented by:
| Total Fixed Assets Total Current Assets Short Term Creditors Total Funds |
Unrestricted funds 480 72,160 (7,524) 65,116 |
Restricted funds 326,303 - - 326,303 |
Total this year 326,783 72,160 (7,524) |
|---|---|---|---|
| 391,419 |
10