**C��� A���� V������ H��� C�I�O� R��������� C������ ������ ������� R����� ��� F�������� S��������� Y��� ����� �� S�������� ����** 

|**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**<br>**Funds**<br>Notes<br>**£**<br>**Incoming Resources**<br>Incoming resources from<br>generated funds:<br>Voluntary Income<br>3<br>1,155<br>Activities for Generating<br>funds:<br>Fundraising activities<br>3<br>6,815<br>Investment Income<br>2<br>785<br>Incoming resourcs from<br>Charitable Activities:<br>Hirings<br>3<br>45,907<br>**Total Incoming Resources**<br>54,662<br>**Resources Expended**<br>Costs of Generating Funds:<br>Fundraising Costs<br>4<br>3,607<br>Charitable Activities<br>5<br>61,503<br>Governance Costs<br>6<br>435<br>Total resources expended<br>65,545<br>**Net Movement in Funds**<br>(10,883)<br>Fund balances brought forward<br>75,998<br>Fund balances carried forward<br>65,116|**Restricted**<br>**Funds**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>4,179<br>-<br>4,179<br>(4,179)<br>330,482<br>326,303|**Total**<br>**2025**<br>**£**<br>1,155<br>6,815<br>785<br>45,907<br>54,662<br>3,607<br>65,682<br>435<br>69,724<br>(15,062)<br>406,480<br>391,419|**Total**<br>**2024**<br>**£**<br>2,673<br>1,490<br>1,119<br>51,903|
|---|---|---|---|
||||57,185|
||||40<br>58,430<br>435|
||||58,905|
|||||
||||(1,720)|
||||408,199|
||||406,480|



5 



## Coal Aston Village Hall CIO Balance Sheet 

## as at 30 September 2025 

|**Notes**<br>**Fixed Assets**<br>Freehold Land & Bulidings<br>**7**<br>Fixtures & Equipment<br>**7**<br>**Current assets**<br>Debtors<br>**8**<br>Cash at Bank and in cash<br>**Creditors:**<br>Amounts falling due within 1 year<br>**9**<br>**Net Current Assets**<br>**Total assets less current liabilities**<br>**Funds of the Charity**<br>Restricted funds<br>**10**<br>Unrestricted funds:<br>General funds<br>**Total Funds**|**2025**<br>**£**<br>326,303<br>480<br>326,783<br>6,245<br>65,915<br>72,160<br>7,524<br>64,636<br>**391,419**<br>326,303<br>65,116<br>**391,419**|**2024**<br>**£**<br>330,482<br>1,680|
|---|---|---|
|||332,162|
|||96<br>76,245|
|||76,341<br>2,023|
|||74,318|
||||
|||**406,480**|
|||330,482<br>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**<br>Interest Receivable<br>**3. Analysis of Incoming Resources**<br>Voluntary Income:<br>Donations and grants<br>Activties for generating funds:<br>Fundraising<br>Incoming resources from charitable ativities:<br>Hirings<br>**4. Fundraising Costs**<br>Activities<br>**5. Charitable Activities**<br>Rent and Rates<br>Light and Heat<br>Insurance<br>Telephone<br>Repairs and renewals<br>Caretaking and Cleaning<br>Waste disposal<br>Office costs<br>Administration<br>Depreciation<br>Other expenses<br>**6. Governance costs**<br>Audit Fees|**2025**<br>**£**<br>785<br>**2025**<br>**£**<br>1,155<br>6,815<br>45,907<br>53,877<br>**2025**<br>**£**<br>3,607<br>3,607<br>**2025**<br>**£**<br>3,741<br>8,691<br>1,995<br>573<br>10,709<br>19,973<br>3,062<br>456<br>8,208<br>5,379<br>2,895<br>65,682<br>**2025**<br>**£**<br>435<br>435|**2024**<br>**£**<br>1,119|
|---|---|---|
|||**2024**<br>**£**<br>2,673<br>1,490<br>51,903|
|||56,066|
|||**2024**<br>**£**<br>40|
|||40|
|||**2024**<br>**£**<br>1,954<br>8,983<br>3,857<br>566<br>4,790<br>20,784<br>2,714<br>803<br>6,761<br>5,072<br>2,146|
|||58,430|
|||**2024**<br>**£**<br>435|
|||435|



8 



## Coal Aston Village Hall CIO 

## Notes to the accounts 

## for the year ended 30 September 2024 

|**7. Tangible Fixed Assets**<br>**Freehold land**<br>**& Buildings**<br>**£**<br>Cost or Valuation<br>417,904<br>Additions<br>-<br>Disposals<br>-<br>Closing Balance<br>417,904<br>Depreciation:<br>Opening Balance<br>87,422<br>Charge for year<br>4,179<br>Estimate on disposals<br>-<br>91,601<br>Net Book Value at 30 September 2025<br>326,303<br>Net Book Value at 30 September 2024<br>330,482<br>**8. Debtors**<br>Prepayments and accrued income<br>**9. Creditors: Falling due within one year**<br>Accruals<br>VAT<br>Total creditors<br>**10. Restricted Funds**<br>Opening<br>balance<br>Incoming<br>resources<br>The Accelerator Project<br>334,661<br>-<br>334,661<br>-|**7. Tangible Fixed Assets**<br>**Freehold land**<br>**& Buildings**<br>**£**<br>Cost or Valuation<br>417,904<br>Additions<br>-<br>Disposals<br>-<br>Closing Balance<br>417,904<br>Depreciation:<br>Opening Balance<br>87,422<br>Charge for year<br>4,179<br>Estimate on disposals<br>-<br>91,601<br>Net Book Value at 30 September 2025<br>326,303<br>Net Book Value at 30 September 2024<br>330,482<br>**8. Debtors**<br>Prepayments and accrued income<br>**9. Creditors: Falling due within one year**<br>Accruals<br>VAT<br>Total creditors<br>**10. Restricted Funds**<br>Opening<br>balance<br>Incoming<br>resources<br>The Accelerator Project<br>334,661<br>-<br>334,661<br>-|**Fixtures &**<br>**Equipment**<br>**£**<br>98,621<br>-<br>98,621<br>96,941<br>1,200<br>98,141<br>480<br>1,680<br>2025<br>£<br>6,245<br>**6,245**<br>2025<br>£<br>435<br>1,588<br>**2,023**<br>Expenditure<br>(4,179)<br>(4,179)|**Total**<br>**£**<br>516,525<br>0<br>-|
|---|---|---|---|
||||516,525|
||||184,363<br>5,379<br>-|
||||189,742|
||||326,783|
||||332,162|
||||2024<br>£<br>96|
||||96|
||||2024<br>£<br>435<br>1,588|
|<br>Accruals<br>VAT<br>Total creditors<br>**10. Restricted Funds**<br>The Accelerator Project|<br>Opening<br>balance<br>334,661<br>334,661|||
||||2,023|
||||Closing<br>Balance<br>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<br>Total Current Assets<br>Short Term Creditors<br>Total Funds|**Unrestricted**<br>**funds**<br>480<br>72,160<br>(7,524)<br>65,116|**Restricted**<br>**funds**<br>326,303<br>-<br>-<br>326,303|**Total this**<br>**year**<br>326,783<br>72,160<br>(7,524)|
|---|---|---|---|
||||391,419|



10 

