2025-10-31-accounts - Goodhart Rendel Community Hall

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Names and addressesofadvisers (Optional information)
of adviser Name Address
Nameofchiefexecutiveornamesof senior staffmembers(Optional information)

SectionAStatementoffin andexpenditure account)	anc	ial	activiti	es(incl	udingsu	m	mar	y i	n	come
	o
	oz
Recommendedcategoriesbyactivity lncome (Note3)	o cNp t	Unrestricted funds € F01		Restricted income funds € F02	Endowment funds €€ F03	Totalfunds F04				Prior year funds € F05
lncome and endowments from Donations andlegacies Charitable activities	s01 s02		22,105			II I	zz,toslts,ozo
Other trading activities nvesiments Separate material itemofincome Other Total	s03 s04 s05 s06 s07		22		-	-l tt tl	22105119,0
Expenditure (Notes6)
Expenditure on:
Raising funds	s08
Chariiable activities			22,283				22	283		21,809
Separate material expenseitem	s10
Other	s11
Total			22,283				2?	283		21809
Netincome/(expenditure) before taxfor
thereportingperiod	s13		178					178		2.739
Taxpayable	s14								I
Netincome/(expenditure) after tax before investment gains/(losses)	s15		178			-		17Bl,,rrn
Nel gains/(losses)on
inveslments	s16
Netincome/(expenditure) Extraordinary items Transfers between funds	s'17 s18 s19	-	17t			-		178 -l-l
Otherrecognisedgains/(losses):
Gains and losses on revalualionoffixedassetsforthe
charity's own use	s20
Oiher gains/(losses)
Netmovement in funds		-	178					17e		2
Reconciliationof
funds:
Totalfunds brought foruard			57,933				57.			60.672
Totalfundscarriedforward	s24		57,755				57,755			57 933

1.3ChangeofaccountingPolicY The accountspresentatrue and fair view andnochanges have note{}	be
Yes*
-Tickas appropriate
No*
Pleasedisc/ose;
(i) thenature of the changeinaccounting policy;
(ii)thereasonswhyapplyingthenew accountingpolicy
providesmorereliabteandmore relevantinformation;
and	J

SectionG	Notesto theaccounts
Note2	AccountingPolicies
2.2INCOME Recognitionof income	These are includedinthe Statement of Financial Activities (SoFA) when: . the charitybecomes entitled to the resources; o itis morelikely thannotthat the trustees will receive the resources; " the monetaryvalue can be measured with sufflcient reliability'
	There has beenno offsetting of assets and liabilities' or income andexpensesunless
Offsetting	required orpermittedbythe FRS 102 SORP or FRS 102'
	Grants anddonations are only includedinthe SoFA when the general income recognition
Grantsanddonations	crlteria aremet (5.10 to 5.12 FRS102 SORP)'
	lnthe caseof performance related grants, income must only be recognisedtothe extent inutflr."nrrity hasprovided thesplcifiedgoods or servicesasentitlementtothe grant only occurswhentheperformancerelated;onditionsare met (5'16 FRS 102 SORP)'
Legacies	Legacies areincludedinthe SOFA when receipt is probable' that is' when there has beengrant of probate, the executors have established that there are sufficient assetsin the estate andany conditions attachedtothe legacy are either within the controlofthe
	charity orhave been met
Governmentgrants	The charityhas received government grantsinthe repoding period
Taxreclaimson	GiftAidreceivableis included in income when thereisa valid declaration from the donor e.V CftniO,r"untrecovered onadonationisconsidered to be partofthat gift andis
donations andgifts	treatedaSanadditiontothesamefundaStheinitlaldonationunlessthedonororlhe termsoftheappeal have specified otherwise'
Contractualincome and	This is onlyincludedinthe SoFA once the charity has provided the related goods or
performance related	services ormet the performance related conditions'
grants
Donatedgoods	Donatedgoods are measuredatfair value (the amount for which the asset couldbe exchanged)unless impractical to do so'
	Thecostofanystockofgoodsdonatedfordistributiontobeneficlariesisdeemedtobe the fair valueottnose giris at the timeoftheir receipt and they are recognised on receipt. inir,uteportingperiodinwhich the stocks are distributed' they are recognised asan expense at thecarrying amount of the stocks at distribution'
	Donatedgoods for resale are measuredatfair value on initial recognition' whichisthe expecteo"proceeosfrom sale less the expected costs of sale' and recognised in 'lncome trom otneitraOingactivities' with the corresponding stock recognisedinthe balance sneet.Onitssal-etne value of stockischargedagainst'lncomefrom other trading activities'andtheproceedsfromsale are alsoreCognisedas'lncomefrom other trading
	activities'.
	Goods donatedfor on-going usebythe charity are recognisedastangible flxed assets
	and includedintheSoFA as incoming resources when receivable'
	Gifts in kindfor usebythe charity are includedinthe SoFA as income from donations
	when receivable.
Donatedservicesand facilities	Donatedservicesandfaci
	Donated servicesand facilities that are consumed immediately are recognised as income with an equivalentamount recognised as an expense under the appropriate headingin
	the SOFA
Support costs	The charityhas incurred expenditure on support costs'
VolunteerhelP	TheVa
tncomefrominterest-This is includedinthe accounts whenrece'OtisOrobableand the amount receivable can

lncomefrommembership	MembershipsubscriptionsreceivedinthenatureofagiftarerecognisedinDonations
subscriptions	and Legacies.
	Itilembershipsubscriptions which gives a member the right tobuyservices or other benefitsare recognisedu,in"omJearned from the provisionofgoods and services as
	income fromcharitable activities
Settlementof insurance claims	lnsuranceclaims are only includedinthe SoFA when the general income recognition ;;it;;;" met(5.10 to 6tzrislozsoRP)and are included as an item ofoiher incomeinthe SoFA
lnvestmentgains and losses	This includesany realised or unrealised gains or losses on the,sale of investments and anygaln or loss resulting r,orntt"finginuestments to market valueatthe end of the year.
2.3 EXPENDITURE	ANDLIABILITIES
	LiabiIitiesarerecognisedWhereitismorelikelythannotthatthereisalegalor resourcesand the amountorthe
Liabirityrecosnition	n[:l[::l!ffi-";:m:j,:,*l'l'"'3#li"'
GovernanceandSupportSupportcostshavebeen.allocatedbetweengovernancecostsandotherSupport. costs g,,[il.j;il:1ru;xki::[::,# pubricaccountabiritvorthe charitv andits
	Supportcostsincludecentralfunctionsandhavebeenal
	categoriesonabasisconsistentWiththeuseofresources,egal
	byfloorareas,orpercapita,staffcostsbythetimeSpentandothercostsbytheirusage.
Grantswithperformancewherethe charity gives a grant with conditions for its payment being a speciflc level of conditions;;:":li::"ng";:""lrjm$*:1".:i"'"'"':?'ffi",1 " the SoFAonce the
Grantspayablewithout performanceconditions	Where thereare no conditions attachingtothe grant that enables the donor charity to realisticallyavoid the commitment, atia-Oitityforlnetull funding obligation mustbe
	recognised.
RedundancYcost	Thecharitymadenoredundancypaymentsduringthereportingperiod'
Deferredincome	No materialitem of deferred income has been includedinthe accounts
creditors	The charityhas creditors which are measured at settlement amounts lessanytrade discounts
Provisionsfor liabilities	Aliability ismeasured on recognition at its historlcal cost and then subsequently measuredatthe best estimateofthe amount required to settle the obligationatthe
Basic financial	reporting date fti".f,riityu..orntsfor baslc financial instruments on initial recognition as per prlgirph',t0.iiRSl02soRPiubtuquent t"asurementisas per paragraphs1117
instruments	to11 19,FRS102 SORP
2.4ASSETS Tangible fixedassetsfor	These arecapitalisedifthey can be used for more than one year' and cost at least
use bycharity
	They arevalued at cost
	The depreciationrates and methods used are disclosed in note14
lntangiblefixed assets	The charityhas intangible fixed assets, thatis'non-monetary assets that do not have physical substancebut are,o"nt'fiuof"uno are controlledbythe charity through custody ;;i;g;lt,ght;The amortisation rates and methods used are disclosed in note15'
	They are valuedat cost.
Heritageassets	The charityhas herltage assets, that is, non-monetary assetswithhistoric' artistic' ,.i.niirL,i".nnorogicil,geophysicaloienvironmental qualitles that areheldand maintainedprincipally fortheil-cont'ioutlon to knowledge andcultureThe depreciation
	rates andmethods used as disclosed in note16'
	They arevalued atcost.
lnvestments	Fixed assetinvestmentsnquoted shares, traded bonds and similar investments are uriu"Jrtritirffyutcostand subsequentlyatfair value (their market value)atthe year end.Thesame treatment isapp-lledto uniisted investments unless fair value cannotbe measuredreliablyinwhich case itismeasuredatcost less impairment'
	lnvestmentsheld for resale or pending their sale and cash and cash equivalentswilha

	maturity dateof lessthan1year are treated as current asset investments
Stocksandworkin	Stocks heldfor sale as part of non-charitable trade are measuredatthe lower or costor
progress	net realisablevalue.
	GoodsorservicesprovidedaSpartofacharitab
	WorkinprogressisVa
	contract'
Debtors	Debtors(inc
	be received'
	ThecharityhasinvestmentsWhichitho
,",,n"q,iu"r.ntsWithamaturitydate	essthanoneyear,Theseinc
	TheyareVa
POLICIESADOPTED
ADDITIONAL TOOR
DIFFERENT FROM
THOSEABOVE

Note3	lnco	me
							Restricted
	Analysisofincome				Unrestricted funds		income funds	Endowment funds	Total funds €	Prioryear t
Donations	ns and
and legacies	Aid
	Generalgrants provided		bygovernmenVother
	Membership subscriPtions and			sponsorshiPs
	which areinsubstancedonations
	Donated	facilities	andservices
	Other
				Total
Charitable	Food,Beverage,	SubscriPtions,		Snookerand		'186			20,186	18
activities:	mises				1,919				1.9'19		983
	Other			Tota	22,105				22,105	19,070
Othertrading
activities:
	Other
				Total
lncome from
investments:
	1er
				Total
Separate
material item
of income
				Total
Other:	Conversionofendowment funds intoincome
	Gain ondisposalofatang ible			fixed assetheld
	forch	use
	Gain ondisposalofaProgramme related
	Royaltiesfrom	the exploitationofintellectual
	Other
				Total
TOTALINCOME

Note6	Expenditure
			Restricted
	Analysis of exPenditure	Unrestrictedincome funds funds		Endowment funds	Totalfunds s		Prior f	year
Expenditureon	lncurred seekingdonations
raising funds:	incurred seekinglegacies
	lncurred seekinggrants
	OperatingmembershiP schemesand
	sociallotteries
	Stagingfundraising events
	Fundraisingagents
	OperatingcharitY shoPs
	OperatingatradingcomPanY
	undertakingnon-charitable trading
	Advertising,marketing, directmail and
	Startupcostsincurredingenerating
	newsourceoffuture income
	Database develoPmentcosts
	Othertradingactivities
	lnvestment managementcosts
	Cost of obtaininginvestment advice
	lnvestment administrationcosts
	lntellectualproperty licencing costs
	Rentcollection,ProPertYrePairs and
	maintenancecharges
	Total expenditureon raisingfunds
Expenditureon	Foodand Beverage	9,065			9,065			8,246
charitable	EstablishmentExPenses	9,489				89		9,545
activities	ProfessionalFees	798				798		910
	Sundry	245				245		721
	Depreciation	2,686				2,686		2,387
	Total expenditureon charitable activities	22,283			22.283		21,809
Separatematerial
item of expense
	Total
Other	n

14.1Gostor	valuation
		Freeholdland	Otherland &	Plant,	Fixtures,	Total
		& buildings	buildings	machineryand	fittingsand
				motor vehicles	equipment
		€	t	€	t	I
Atthebeginning of					26,156	26,156
the year Additions					704	704
Revaluations
Disposals
Transfers*
At end of the	year				26,860	26,156
14.2Depreciationand		impairments
	**Basis	SLorRB	SLorRB	SLorRB	1O%SL	SLorRB	Straight Line("SL")
							orReducing
							Balance
							("RB")
	**Rate
Atbeginning	ofthe				4,672	4,672
year
Disposals
Depreciation					2,686	2,686
lmpairment
Transfers*
At end of the	year				7,358	7,358
14.3Net bookvalue
Net book valueatthe					21,484	20,569
beginningof	theyear
Net book valueatthe					19,502	21,484
end of theyear

18"1Please statethe carrying activities.	amountofstockandwo	amountofstockandwo	rk in	progress ana	lysedbetwe	en
	Stock			Donated	goods
						Workin
	For	For resale		For	Forresale	progress
	disfribufion t	t		distribution €	f	t
Charitable activities:
Opening			911
Added inperiod		10	15 1
Expensed inperiod		I	065
lmpaired
Closing		1,997
Othertrading activities:
Opening
Addedinperiod
Expensed inperiod
lmpaired
Closing
Other:
Opening
Addedinperiod
Expensed inperiod
lmpaired
Closing
Totalthisyear
Totalprevious year

20.1Analysis ofcreditors
	Amounts	fallingdue	Amountsfallingdueafter
	withinoneyear		more than	oneYear
	Thisyear f	Last year f	This year E	Lastyear €
Accruals for grantspayable
Bank loans andoverdrafts
Tradecreditors	529
Payments received onaccountforcontracts
or performance-relatedgrants
Accrualsanddeferred income
Taxationandsocialsecurity
Othercreditors	500	375
Total	1,429	375

This year	Lastyear
€	€

c Notestotheaccounts;' :	' .
Note24Gashatbankand inhand
	This year	Lastyear
	€	€
Short term cash investments(lessthan3months maturitydate)
Short term deposits
Cashatbank andonhand	37,285	35,913
Other
Total	37,285	35,913