Charlty r•gistrntion nurn￿r 1176200 (England and Wal•sl
PENKHULL VILLAGE HALL COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025

PENKHULL VILLAGE HALL COMMUNITY TRUST
LEGALAND ADMINISTRATIVE INFORMATION
Trust•os
Charfes Pantin- T￿aSurer
Mike Allen
Karen Jones
Susan Pantin
Janel Wakefiehj
Susan Hallam
John Stokes
Claire Johnson
(Appointed 4 February 20261
S8crétary
Charfes Pantin- Treasu￿1
Charlty number
1176200
Reglst•red offic•
Penkhull Village Hall
11 Trent Valley Road
Stoke-on-Trent
Stsffordshire
ST4 5JB
lnd•￿nd*nt èxamln•r
8K Plus Limitgd
Graphic House
124 Cily Road
Stoke on Trenl
Bank•r8
Nalwesl
75 High Streel
Newcastle Under Lym&
Staffordshire
STS 1PN

PENKHULL VILLAGE HALL COMMUNITY TRUST
CONTENTS
Page
Trustees retX)rt
Independent examinels report
Stat8ment ol financial activities
10
Balance sheet
11
Notes to the financial statements
12-19

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees present their annual report and financial slatements for the year ended 31 October 2025.
The financial statements have been prepa￿ in accordan￿ with the acc￿nting policies set out in note 1 to the
financial statements and comply with the Charity's goveming document. Ihe Charities Act 2011 and 'Accounting and
Rewrting by Charities.. Ststern8nt of Recomrnended Practice applicable lo charities preparing their accounts in
a¢wrdanc8 With th& Finanaal Reporting Standar(l aptAicablg in the UK and RgpuiAic of Irel8nd IFRS
1021" leff8CtiV8 1 January 20191.
Executlve summary
On Mtsndays to Fridays, thè hall was usèd for 17 regular dasses and activities èncompassing soaal, Èxercise,
music, and children's groups. There was 73% occupancy ovef the weekend days. Thèse figures demonstrate that
Penkhull Village Hall is in great demand as a community facility and is meebng its conslilulional objectives.
Penkhull Village Hall Community Trust employs hvo part bme stafl. so relying on dedicated volunteers for major
support with the daily operation and mainlenance ol the village hall. The trustees, all volunteers. are part of that
loarn and manage the legal 8nd adminislralion work, lundraising and strategy lor the future.
Durfng th8 yaar voluntèèrs Continued to rèpaif and maintain thè fabric ol thè building, saving siwificant18bour costs
lor tha Trust.
The trustees have dealt as usual with S￿nIfICant financial pressures. They decided lo invest heavily this year in
repairs and upgrades carried out by qualified ¢radespeople. In total we spent £45.975 on repairs and renewables.
The energy costs, which almos¢ lripled Irom £7K in 22-23 10 £17K in 23-24. wth changes in the utility contrac15, the
insulalion and changes to the heating system lell back lo dtrU￿e the rJ)8ts of 22-23.
H8ving m8intainèd hira pricès sincè 2016. th8 trusteès had no option bul to increasa tha ragular ona-off hira
charges in January 2024 and September 2025.
The heavy and wdespread use of the building demonstrates ils plach as an essential fadlity supwling the
community ol Penkhull and its environs.
Legal gtotus of the Trust
Until 7th January 2026, Penkhull Village Hall Communily Trust was registered with both the Charity Commission
Ino.11762001 and Cornpanie5 House Ino.104102131. On 71h January 2026, it converted to a Ch8rit8ble
Incorporal8d Organisation with the same charitable number Ino. 11762001 registered 501ely with th8 tharily
Commission
Penkhull Village Hall Community Trust owns Penkhull Village Hall on behalf ol the community of Perkhull. Under
the overage agreement ￿ached with the Duchy of Lancaster in 2020, should the trustees at any point sell the
building and land outside ol communily use. a Ihird of the profits musl be transferred to the Duchy.
The trustees ol Penkhull village Hall Commtjnty Trust are extrefflety gratefvl lo the Duchy of L8nc8Ster, without
whorn our cxjmmunrty would not b8 in lh8 FX)sition tt is t(xJay to create 8 ixntre with a future.

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Locatlon of the vlllage hall
PenkhLJII Village Hall
Trent Valley Road
Penkhull
Stoke on Trent
Staffordshire
ST4 5JB
ehall
nkhull
ehall.
mail.
01782 922616
07926 880370
Usè olth• vlllag• hall
There is 8 real sgnsg of ¢ommunty in Penkhull and its stra￿lfie - a wilw wrthin a ¢ity- is btslh indi¢ative of how the
arèa Ss viewèd by residènts and èvocativs ol its village4ik$ lifesty￿.
Given its amenities and its location in the Cent￿ of Penkhull. the village hall is a natural centre lor community
activity. Since the creation ol The Penkhull Mysteries in 2005. arts and perfom)ance groups and activities have
blossomed. Most have centred on the village hall.
As an okl school, Penkhull Vi118ge Hall has Ihree rooms available to hire. one of which is a $m811 megling roorn.
8geausè of intornal noisè pollution thè two adjacènl main rwn$ can only be usèd simultanètsusly il tho a¢tivitiè$ arg
complementary, and carolul scheduling has achieved this on four avenings a week during the p6riod of this rewrt.
Slmullan•ous multi-use ol the bullding is ThJr8 difficult at weèkeThJs owing to thè nalure of tha acuvlllas.
It is important lo rnaximise the use ol Ihe building lo achieve Ihe highest possible revenue and to make the most
efficient use of the heating. Hamng said thal. we need to ensure the￿ is ts'me for routine deaning through the week
and lor deep cleans and mainlenancelrefurbishmenl Ihrough the year. This can resull in c105ing the building for the
times n8ce8s8ry, though the work bs normally (k)ne durin9 sthool holidays when there is les5 Wgekday pressure ¢)n
Mond8ys lo Fiyd8ys, the hall is m8inly used for rvgular 8cliwii&s that oncompass sorJal, sportinty&xerciso, mu&c,
and children s groups. The full weekly SCI￿dule is in Appenthx i.
11 is the halls policy to protect Saturdays and Sundays for ad hoc evenls. so the community has good aCGess to the
facility for events like p8rtAes ft)r ￿8$dentS ol all ages. Goncerts. dances. fundr8ising events, nafion81 Gelebr8lions
8ntl more. Dunng the y88r Ih8r8 W8r8 96 individu81 w88k8nd ev8nls, 8n incr8858 of 10 ov8r 18St y88r. Of th8 P8rt18S
book6d, 23 ware Pankhull residents bnd 46 wèr8 Irom outsido tha vill8￿ but wilhin th8 City, moslly from our noxt-
door areas. S6e further details about ad-hoc hire inAppandix li.
The village hall is in greal demand, and many bookings must be turned down as the rooms a￿ already booked.
This year that happened 165 times.
The polic8 post, now well-eslablish8d, ha5 fAJntinued io briro the 8xp8cted benefits to both the hall and th8 vi118g&.
Polic8 officers and PCS05 on the Penkhull arKI 5UFTounding patches have made extensive use of the ro(Kn
provided. The facility negates the need to ietum to their ststion during a shift and means officers spend more tima
on the patch and have somewhere wam, dry and welcoming to spend their breaks. Because officers use the hall at
random times ol the day and evening low level anti-soaal behaviour around the building has all but disappeared,
which is a rnajor bonus.
The Thursday Community Café has been a 9￿at success &nce its inceptll>n in 2074. An initial grant ttr btsy café
fumiture was a big help in establishing an attrnctive and welcoming envimnment, but it has been the volunteers who
have ensured its success in meeting its objectives and contribuling lo hall funds. There a￿ 28 volunteers involved
in running the cafe- setting IIP and laking down Ihe ¢afe. b8kiRg ¢akes. p￿paNIng IufT¢hes. taking orders. fulfilling
orders ond serwng to behveen 60 and 7OOpeople every week exGept Christmas N8w Year.

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
The cafe was set up lo help lackle loneliness. Over the yeats il has prow￿d a conslant space where people come
to meet friends and make lriends. Food and drink are almost incidenlal. Il's the company, conviviality and
community that matterlo people. including the volunteers who find il a ￿warding and enjoyable part oflheir week.
Without doubt Penkhull Village Hall is the hub of the village community- It is Ihe place to go to find out what is going
on and to make individual voices h88rd, the plar£ to go to leam new skills, lh8 plac8 to go lor c8￿brationS and th8
place to go to 'give something back..
Runnlng the vlllagg hall
Trustees and other volunteers make sure the hall provides the best FX)ssible environment and cuslon*r service.
Volunteers assist the business manager in the day lo day njnning ol the hall and in supporting hirers and it is solely
vdunteers who run the weekly community caf8. and open and close weekend bwkings.
I the activity is supported by volunteers running Ihe administration to ensure the hall compli8S Wlth legal
requirem8nls, and sound financi81 management ensures the tnjstees have accura¢e financial information on which
to make both oporatM>nal and strategi¢ de¢isions.
Bulldlngs
Pgnkhull Villag$ Hall Stsrted lif& as a ¢hur¢h over 180 years ago. It ¢h)s&d as a primary school In the 1970$
whèn olhar schools openad in Penkhull. 11 was thèn used ¢Juring thè day as an annaxè by St Pèlèr's sècondary
school lor a period and since 1994 has used wholly as a village hall for usa by the k)cal community. It is part of
the Penkhull conservatr'on area.
Because it was built as a school the village hall benefits from several dillerent sized rooms and a stage. One of the
downsides is that as many rcxjms as p0s5ibb need lo be used concuryenuy lo rnaximise revenue and minimise
wasle ol utilitie5. As there is no soundpriK)fing this ¢an be difficult lo achieve bwu5e nol 811 8i*vities arg
compaliblg.
Malntslnlng th• vlllag• hall
Pgnkhull Villaga Hall Is an old, failing building. It requiros constant earè and maintènancè, and wè aro ftsrtunatè to
count among thè voluntary improvement t6am, people wth a Wmle rang& of skills from essential DIY to the electrical
and plumbing trades.
They allow us lo keep up wilh minor repairs and decoration to keep the hall looking attractive to hire, which is
essential lo mainlain incorne and repulaD'on.
Alongside that we have invested heavily Ihis year in repairs and upgrades carried out by qualified tradespeople. We
spent £37.400 on further insulation. roof repairs. office environmenl upgrade. a new kitchen floor upgrades to
Ihe heats'ng systern. In iotal we Spent £45,975 on repairs and renewables.

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Flnanclal revlew
P8nkhull Villag8 Hall finances ar8 managed through th8 year by InJste8 and Ir88surer, Charfes P8ntin. Th8 annu81
accounts are prepared by BKplus Chartered Ae(x)untants. Graph￿ House, City Rd, Sttske-on-Trent ST4 2PH
Commentary on the flnanclalyear
Penkhull Village Hall has gone from an operating kjss of £1.185 in 22123 lo an operating profit of £17,126 due to a
one-off donation of £20K in 23124 and to a loss of £24.254 in 24125. The Ioss was due to the trustees investing
h88vily this year in r8pairs and upgr8d8s c3rri8d out by qu81ifi8d tradesp80￿8.
Income was reduced mainly due to a loss of donations. partly compensated by a rise in fundraising and an
increase in hi￿ incorne with both more bookings and a rise in the hourfy rate.
Totsl expenditure rose by £27K as repairs rose by £28K. The gas and •1oclricity exptrnditure fell by £4K but was
still iwice th8 lev81 b8for8 the Ukrainé war pric8 shock.
Having praviously indicated a likely price ds8 lo regular users. Irusle8s did rais& Ihèir hourly rate from £17 to £18.
All activity leaders have been able to meet the small inuease. Income trom regular groups rose by £4.7K over
23-24 financial year.
Income from weekend hire rose by £4.2K on the previous year with Ihè number of days booked for events rising by
10. The risg in ineomg is mainly dug to the usual hourly rate lor one-off bookings rising from £20 to £25.
Plannln9 for thè futur• of P•nkhull Vlllag• Hall
Penkhull Village Hall is an old. failing building wlh myriad problems. many ol them costly. whlch Is why the Trust
was lomed. As a charity the Trust can apply lor major grants and support to make the major changes that ar8
necessary for a community centre fi¢ for our children and our children's children. The volunteers have a great range
of skills that rnake it Possible to keep Ihe hall ￿paired and maintsined but much of Ihis is cosmetic and we have had
lo spend over £37K on big ts'¢kel ilems during the year.
Slnce Ils Inception thè Trust has bèèn working on a long-lem) ￿an of major ieiuvenation of th& hall as tha eurrènt
building has a limited lrfe. Whilst the Trust has received significanl and welcome support from its architects, plans
have not proceeded at the rate intended. This means trustees are now laced with having to do major wod( on the
hall lo keep it gang until a sustsinable sdulion can be put In ￿aCe.
It is the people involved. staff and volunleers. who make rt all possible. however. it Is getting har(Jer for the small.
dedicated group of volunteers, particularfy the trustees, io keep goin9 at Ihe current rale. So 81ongside the work
k88ping the hall running, th8 trustees will be turning their ft)cus next year tOW8rds making the People side ol th8
operatson more sustainable. wrth morè vdunleèrs and FK)tents"ally more paid staff. This would have a major Impact
on expenditure with relatively little room for increasing im)me, but the Trust will fail lor lack of peo￿& before it fails
because of its building problems.
stru￿Ure, govemance and managemenl
The trustees who served during the year and up to th& date of ￿natUre of the finanaal statements werè..
Charles Pantin- Treasurer
Mike Allen
Karen Jone5
Susan Pantin
Michael Willi5
Janel Wakefield
SLJsan Hallam
John Stokes
Dean Richardson
Claire Johnson
IRetired 4 M8rth 20261
IRekn"red 12 Septembei 20251
{Appoinled 4 February 2026}

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Paid Staff
Sue Birch. Business Manager
Sarah Wèlch, Cltranèr

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Appendlx i
Regular users of Penkhull Village Hall 1st November 2024 to 31st October 2025
Iweekly unl85S Otherwise stated)
Day
Group
Approx
numbers
1￿15
Alm
Monday
Baby Ballet
The preschool dance has
been
carefully designed to ensure each child is
ught the principles of ballet and tap at the
right development81 lev81 while boosting
onfid8nce. and of course having lots of fun.
Kids Club
1(k20
Educatsonal, arts and so¢ial dèvelopmant fo
children age &13
Clay Chorus
2>30
ull singing group led by professional
musirians. leaming songs with harmony and
rfonning at various events through the year
O￿tUming class and mèètings Wlth Èxlarnal
speakersltrainers. often wa zoom lo dass and
"th some members attendin
via zoom
Dance fitness dass to music
ood turn8rs dub Imonlhlyl
Tuesday
Dance Fitness Class
10
111
Seated Sarnba
16
Seated exerrise das8 for people with limited
mobility and sirength
Slimming Wodd
Group and l¢a¢J$r support to lose weight
ihrough a spècialist programmè, with èducation
about lood, nutrition. &xercise and healthy living
Opporbjnity for girfs aged five to seven and
seven ¢0 10 to leam about themselves, Ihei
community and their world
Rainbows and Browmies
35
Wednesday
ai Chi
12-20
Tai chi for adults
Brazilian Dance Filness x 2
10-15
ull fitness dasses based on Brazilian dan
style
10
a for 8dults
Dizzy Heights Youth Club
free dub for teens wth a wde range of
activities to take part in

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Thursday
Community Cafe
0-100
Opportunity for people ol all ages to meet in
relaxed surroundings.
Aims lo get isolated
people out of their homes and back into the
munty, meets'ng dd friends and making new
85. A n8tur81 place to advertise and s811
"d(8ts for (x)mmunity 8v8nts, encouraging
people to spend more ts.me in community
settings
Wood turners club (hwce
month)
30
orkshop for wood turners of all abilities to
ork on lathes and other equipment. learning
m each other
Dome$day Monfis
raining for Moms dan¢ing over the autumn and
inter months. Domesday Morris is Penkhull's
hOM￿roWn border Morris side that perfoms
locally. nationally and intemationally
opportunity for wornen of all ages to rneet
new people, leam new skills and be inspired in
many different are85
So-sew
Penkhulls own Wl
(rnonlhly).
ralnlng for all 8ges in the art and sklll of lulitsu
ith opportunities to enter &xams and develop
throu
hlhe
rades
Training for all ages in the art of Hatha Yoga,
leaming key yoga
postures,
breathing
techniques. rneditation. physical flexibility and
balance
ujitsu
7M5
Friday
Hatha Bliss Yoga
10
CYC In Hamiony Choir
ult SAB Choir mèets fortni9hdy worklng
owards two c(￿CertS a y6ar
The village hall is the hub for the annual evenls tha¢ take place. These are Ihe Penkhull Wassail (January), Penkhull
Festiv81 of Mu$ic and Art Isepiemberl and Chrislmas Fayre wilh Lighis Swilch4)n INovernberlDecgrnberl. These
events form part of th8 village calendar wilh significant numbers of local residents being involved. They also draw i
pooplè from furthor afield and h¢lp put P¢nkhull on tho map. Wilhout Ihè village hall mtsst of thèsa èvenis would ntst
be possible.
A past favourite, the Penkhull Mysteries (July) had a break owing lo Cowd and difficulties revstsrbng but retumed in
2025 wth a slighuy smaller offering Ihal the team are Wjing io rfrbuild from.
The Thursday comrnunity cafe continues to thrive, regularfy sealing more than 70 people during its most popular
two-hour slot when lunch85 are s8ryed. Although most Custome￿ arè oldèr, rèb"red, people, the rale does attract
some young rnums with pr6-schcx)I childrèn arKI working adults who take advantagè of shrfts and days off to come
and join in.
The trustees. wilh olher volunteers run Ihe community cafe every week except during the Christmas period. Its
reliability and happy 8trnosphe￿ are muth valued in Ihe village.

PENKHULL VILLAGE HALL COMMUNITY TRUST
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Appendlx1S
Ad hoc use of Penkhull Village Hall
It 15 the hall's wlicy to protect Saturdays 8rKI Sundays for ad hoc events, so the cornmunity has gwd access to the
facility for events suth as parties, wowkshi¥)s. con(%rts ar￿ fundraising activttses.
During the year there was 73% occupancy over Ihe weekend days when the hall was open192 days. closed only
for.. Christmas and New Year, lour days when volunleets were not available, and six days for maintenance work.
On 12 of the days there was more than one event during the day.
Weekend events included 70 d8yDrne events. Ihe vast majority ofwhich were children'5 birthday parbes, 15
S8tLJrday evening parti8s, a baby naming event, allotment meetings, fayr85. six Soundbath session5. 8 fundraising
lunch provided by 8 Prue L8ith train￿ chèf, a Iw041ay beér and music f8stival, a photo shoot day. two prè-concèrt
choir rehearsals. a one-woman theatre play, ￿ cullural evènts and a major musical fundraising concert by two
local professional artists.
01 the parties booked, 23 were Penkhvll residenls and 46 were from oulside the village bul within the city. Many of
the booking5 have been repeats or a direct resull of word-of-moulh where customers have been delighted with the
quality of bolh the facility and Ihe cuslomer service.
M••tlng d•m•nd
During the year we had to tum away 165 enquiries for weekend events as we were already booked. A further 46
enquiries were turned down because they didn'l meet our policies. We had 12 enquiries to run regular acts'vits'es that
we couldn't fit into our schedule.
These figur#5 demonstrate very ¢le8rfy th81 Penkhull Vill*3e Hall ¢ontinues to be in great dernand as a ¢ommunily
la¢ility and is mo&ting its constitutional owdives.
Th• trustaès rèport was approved by th• BO8￿ ol Truslaès.
Charles Pantin- Treasurer
Trustee
2010512026
Date..

PENKHULL VILLAGE HALL COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PENKHULL VILLAGE HALL COMMUNITY TRUST
I report to the Iruslees on my examination ol the finanaal statements ol Penkhull Village Hall Community Trust Ithe
Charity) for the year ended 31 October 2025.
Responsibilities and basis of report
As the trustees ol the Charity you are ￿SpOnsIble for the weparation ol the finanaal statements In accordance with
the requirements of the Charities Act 2011.
I report in respect of my examination of the Charity's financAal slatements carried out under section 145 of the
Charities Act 2011. In carrying oul my examina1￿ I have fdlowed the Directions given by the Charity Ciynmission
under section 14515llbl of the Charities Act 2011.
Independent 8xaminerf5 5tatern8nt
Your attention is drawn to the fact that the charity has prepared the financial slatements in accordance with the
levant version of the Ststement of Recommended Practice applicable to charitie5 preparing their financial
slaternents in aooord8nce with the Finanri81 Reporting St8nd8rd applicable in the UK and Republic of Ireland IFRS
1021 in pr8f8rence to th8 Acwunting and Reporting by Chanties.. Statement of Recommended Practs'ce i55LJed on 1
April 2005 which is r&l&rr&d lo In th& &xtsnl regulalM)ns but has now bèen withdrawn. l undèrstand that this has
baen donè in ordèr lor the financial slatèm&nts to prowdè a tru• and lair vièw in accordanc• with UK Genarally
Accepted Accounting Practice.
I have completed my examinalion. I confim that no matters have o)me to my attention in connection wth the
examinats'on giving me cause ¢0 believe that in any material respect..
accounting records were not kepl in respect ol th& Charity as requir8d by $o¢tion 130 of the Charfties Act 2011.
the financial statemenls do nol accord with those records. or
the financial slalem&nls do not comply with the applicable requirem8nls conc8ming the fomi and content of
financial statements sel out in the Charities IAccounts and Reports) Regulations 2008 other than any
requirernent that the financial statements give a Inje and lair view. which is not a matter considered as part of
an independent examinalion.
I have ne ¢on¢erns and have ¢ome a¢ross no other mailers in cffineditin with the examin8tion lo which attents'on
should ty& drawn in thi$ rgPQrt in ￿(J$r to enabl& 8 prO￿r und&rstanding of Ihe finan¢ial stat$m¥nts to be rea¢hgd.
BK Plus Llmlt•d
Graphic House
124 City Road
Stoke on Trent
ST4 2PH
Date.. 21110&12Q26.......

PENKHULL VILLAGE HALL COMMUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITUREACCOUN
FOR THE YEAR ENDED 31 OCTOBER 2025
Unrestri¢ted un￿strICted
funds
funds
ggneral Designated
2025
202S
Tolal Unrestricted Unrestricted
funds
funds
general De$ignated
2024
2024
Total
202S
2024
Noies
Income from:
Donations and legacies
9.509
35.377
35,377
Charitable Incomè
53.864
$3,864
42,249
42,249
Total In¢omg
63.373
63,373
77,626
77,626
Expendlture on..
Charitable activities
87,627
87.627
60,500
60,500
Total expendlture
87.627
87,627
60,500
60,500
Net Incomellexpendltur?) and
movgmont In fund•
124.254}
{24,2541
17,126
17,126
R•conclllatlon of lunds..
Fund balances at 1 November
2024
90.823
180,rx
270,823
73,697
180,000
253,697
Fund balance¥ ¥131 Octobgr
2025
66.569
180,CKK)
246,569
9).823
180,000
270,823
The sl8lement of financial aclivilies include3 all 98in$ 8nd losses re￿nISed in Ihe year. All income and expenditure
derive from continuing activities.
10

PENKHULL VILLAGE HALL COMMUNITY TRUST
BALANCE SHEET
ASAT 31 OCTOBER 2025
2025
2024
Notes
Flxed assets
Tan9ibl8 aS58ts
10
180.129
180,261
Currènt assets
Cash 8t bank and in hand
67,592
91.660
Credlior5= amount5 falllng due wlthln
onè y•ar
11
11.1521
11.0981
N•t eurr•nt as8•ts
66,440
90,562
Total as8•ts I•s8 curr•nt Ilabllltl•s
246.569
270,823
Th• fvnd# of the Charlty
Unrestricted funds- general
Unwstri¢ted funds- O¥si9nat¢d
13
12
66.569
180.000
90,823
180,000
246.569
270,823
2010512026
Th¥ linan¢ial ststgments WO￿ approvgd by tt)& trust8es on .........................
Charles Pantin- Treasurer
Tru¥teg
11

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
Accountlng pollcles
Charity information
Penkhull Village Hall Community Trust was a private company limited by guarantee incorporated in England
and Wales.
The company was then converted to a Charitabk IncorpoTaled Organisalion ICIOI on 7 January 2026.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the Charttls goveming document, the
Charities Act 2011. FRS 102 Ihe Financial Reporting Standard applicable in the UK and Republic of
Ireland I'FRS 102,1 and the Charities SORP "Accounbng and Reporting by Charities.. Stalernent of
Recommended Practice applicable to charities preparing Iheir accounts in accordance wth the Financial
Reporting Stsndard applicable in Ihe UK 8nd Republic of Ireland IFRS 1021" leffective 1 January 20191. The
Charity is a Public Benefit Entity as defineil by FRS 102.
Th• Charity has tak8n advantagè ol the provision$ in th& SORP for ¢hantie$ not to prèp8rè a Statèm•nt of
Cash Flows.
The financial statements have departed from lh8 Charib8s IAccKwJnts and Reportsl Regulations 2008 only to
the extent required to prov￿8 a twe and fair view. This departure has involved following the Staternent of
Recommended Praclice for Charities applying FRS 102 rather than the version ol the Slaternent ol
Recommended Practi￿ which is referred io in the Regulations t&Jl which has since been withdrawn.
Th¥ finan¢i81 statemgnts are prepared in sterfin9, which is th¥ fvn¢tional ¢urren¢y of thg Charity. Mon$tary
amounts in thasè flnandal statamènts 818 njtsndèd to Ihè naarèst £.
The financial statements have been prepared under the historical cost convents'on, modffied to include th8
revaluation ol treehold properties and &8rtain financ481 instruments al fair value. Th8 principal accounts'ng
policies adopted are set ou¢ below.
1.2 Going ¢onrern
At the time ol approving (he financial statements. Ihe trustees have a reasonable expectation that the Charity
has adequate resources to continue in operalional existence lor Ihe foreseeable lulure. Thus the trwtees
continue lo adopt Ihe going r￿CeM basis ol aCC￿n￿ng in preparing the financial slalernents.
1.3 Charltabl• funds
Unrestricted funds are available for usè at Ihè discretion Of thè trustees in furtheranee of their ch8rit8b18
obleetiv6s.
Designated lunds comprise fvnds which have been set aside at the discrelB)n of the trustees for specific
purposes. The purpos85 and uses of the designated lunds are s8t out in the not85 io th8 financial 5t8tem8nt5.
Restricted funds are subject to specific cDnditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set in the notes to the financial staternents.
1.4 Income
Income is rectMJnised when the Chanty is legalty entiued to it after any performance condthons have bèen
met, the amounts can be measured reliably, and ti is piobable that income will be received.
Cash donation5 are recognised on receipt. Other donations are retxjgnised i)nce the Charity h8s been notffied
of the donation, Un￿SS perft)rrnance condth.ons require deferral of the amtsunt. Income tax recoverable in
relation to donations receive(l under Grft Aid or deeds of (x)venant is recognised at the time of the donation.

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Accounting policles
(Continue(11
L8gaci8s ar8 r8cognis8d on receipt or 01h8n￿se rf lh8 Chaiity has been r￿tifi￿d (rf an itnp8nding distribution,
the amount is known. and receipt is expected. 11 the anw)unt is not known, the legacy is treated as a
contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legal or construclive obligation io transfer econornic benefit to a
third paty, it is probable that a transfer of economic benefits will be required in settlement, and the arnount of
the obligation c8n be mg8sured rgliably.
Expenditure is classified by activity. The costs of each actiwty are made up of the total of dlr&t costs and
shared costs, induding support costs involve(J in undertaking each activity. D1￿cl costs attribUla￿e 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 lo a single activity are apporboned befften those acb'vit￿s on a basis
consistent with the use of resources. Cenlral stsff costs are alhxated on the basis of time spent. and
depreciatson charges are 8lloc8ted on the porlion of Ihe asset's use.
1.6 Tanglbl• flx•d assets
Tangibl& Iix8d assets arè initially measure(1 al (xJ$l aThJ subsgquontly mgasursd 81 Cost or valuation, nel of
depreclalon and any impalm)ent10ssgs.
Depreuation is re¢ogni5ed so as to write off the ¢o$l or v8lu8bon of assets less their residu81 values over their
Y￿lu1 livgs on the folbwing bas&s'.
Freehold land and buildings
Flxtures and fitlings
Computers
Nol deprecialed
20% Slraighl linè
33.33% Straight line
The gain or loss arising on th8 disposal of an asset is d8temiined as ihe dillerence between the sale proceeds
and the carrying value ol the asset. and is ￿0)gnised in Ihe statement of financial aclivilies.
1.7 Impalrm•nt of flx•d 888•ts
At each reporting end date. the Charity review5 the Carr￿n9 amounis of lis tangible assets to detemine
wh8lher there is 8ny indication that thtsse 8ss8ts have suffered an imp8irTnent loss. If any such Ind￿tIon
èxists, the rècovèrabla amount of thè assèt is ests"mat6d in ordar to dètèminè tha axtènt tsf the Impairment
loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents indude cash in hand, deposiis held al call with banks, other short-temi liquid
investrnents with original maturilies ol three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in currenl liabilities.
B8sic financial 8ssets
Basic financial assets. which indude debtors and cash and bank balances, are initially measured at
transaction price including Iransaclion (osls and a￿ subsequently carried al aMor￿Sed cost using the effective
Inte￿St method unless the arrangement 1X)ns￿'tUtes 8 financing Iransaction. where the transaction is
measured at the pres8nt value of the future receipts dis(x)unted at a market rate of interest. Finan(ial assets
cl8ssrf18d as receivable within on8 year ar8 not arnorbsed.
13

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Accounting policles
(Continue(11
Basic financial Ilabllitles
Basic financial liabilities, including Creditors and bank loans are inrtially recognised at transaction price unless
the arrangement constitutes a financing Irdnsaclion. where the debt instnjment 15 measured at the present
value of the futur8 p8yrnents discount8d at a mark8t rat8 of interest. Financi81 liabilth'es cl85sifi8d 85 P8yab18
within one year are not amortised.
Debt instruments are subsequently caThied at am0￿Sed cost, using the effective Inte￿St rate method.
Trade creditors are obligations to pay for g¢))ds or services that have been aCqUi￿d in the ordinary course of
operations from suppliers. Amounts payable are classffied as current liabili¢ies if payment is due within one
year or less. If not, Ihey are presented as non-current liabilib'es. Trade creditor5 ar8 recognised initi811y al
Ir8risaclion price 8nd subsgquenuy rneasured al am0￿5￿d cost uwng the ellecbve Intwesl rTrethod.
Dèr•eognltlon olfln•nelal Ilabllltl•s
Financial liabilities are derecognised when Ihe Charity's contractual obligation8 expire or ar8 discharged or
cancelled.
1.9 Employ•• b¢n•flt8
The cost ol any unused holiday entiuemenl is recognised in the period in which the employee's services are
received.
Termination benefits are re¢ogni$ed immedial•ty as an expensè when the Charity 1$ demonstrably committod
to t8rminaté thé émploymént ol an employeè or to providè tèminatson bènèfits.
Crltleal aeeountlng ••tlmat•s and ludo•m•nts
In the application of the Charity's accounting p)liCi￿, th& Injslees are required to make judgements,
estimates and assumplions about Ihe Car￿ng amount of assels and liabilities that are not readily apparent
from other sources. The eslimales and associaled assumpljons are based on historical experience and other
factors thal are considered lo be relevant. Aclu81 resulls may differ from ihe5e estimates.
Thè èstimates and und8rlying assumptions Tèvièwèd on 8n ongoing basis. Rèvisions to accounting
estimates are recognised in the period in which the eslimate is revised where the revision affects ￿lY that
period, or in the per￿ of th& revis￿ and futur& periods where the ￿ViSIon affects both current and future
periods.
Income from donatlons and legackns
Unrestricted
funds
2025
Unre$tri¢ted
funds
2024
Donations and gifts
Grants
8.509
1,000
30.517
4,860
9,509
35,377
14-

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Income from donations and legacies
(Continue(11
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Grants
Grft aid
Stoke c*n Trent counci￿ Granl for lank
Child￿n and Family Focus- Microgranl
4,360
500
500
soo
1,000
4,860
Ineom• from eharltablè aetl¥ltl••
Unrestrlrt
funds
2025
unrestrl￿ed
funds
2024
Charltablè Incomè
Hall hire
Community Caf8
Fundraising
38,379
9,652
5,833
29,442
12,191
616
53,864
42,249
15

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Expendlture on charltable actbvltl•s
Charitable
Charitable
Expenditure Expenditure
2025
2024
Dlrect costs
staff costs
Depfecialion and impairmenl
Repairs and renewables
Council and water rates
Cleaning and waste disposals
Heat and light
Subscription and Iieence
Insurance
Legal and professtonal fees
Telephone and computer consuma￿e$
10,214
132
45,975
1.166
9,591
412
17,923
1,360
2,257
16.801
855
3,753
4,607
1,463
12.825
3,906
7,034
1,950
86,475
59,042
Shar• of support and gts¥èmane• costs Is•• not• 61
Governance
1,152
1,458
87,627
60,500
Analy$l$ by tund
Unrestricted funds- general
87,627
60,500
Support eo8ts alloeat•d to •ctfvlil•s
2025
2024
Governan￿ cosls
1.152
1,458
Analysed between:
Chantable Expenditure
1.152
1,458
Trustees
None of the trusteès lor any ￿rSOn$ connecied vnth them) r￿1V8￿ any remunèration or bèneffts from the
Charity during the year.
Employees
The average monthly number of emFloyees during the year was:
2025
Number
2024
Number
16

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
Employees
(Continue(11
Ernployment costs
2025
2024
W8ges and salaries
10,214
9,591
There were no ernployees whose annual remuneration was more than £60.000.
Taxatlon
The ch8rrty is exempl from taxat￿n on its activities because all its in(x)me 1$ applied for charitabl8 purposes.
10 T•nglbl• flx•d a8S•t$
Froohold land Flxtur*8 and
Ind bulldlngs
ffttln9¥
Comput•Y•
Totsl
Cost
At 1 November 2024
Disposals
180,000
657
181,500
18431
18431
Al 31 October 2025
180,0fy)
657
180,657
O•pr•clatlon and Impalmi•nt
At 1 November 2024
D$pre¢iation ¢harg$d in the year
Eliminated in respecl of disposals
396
132
1,239
132
18431
18431
At 31 October 2025
528
528
Carylng amount
At 31 October 2025
180,000
129
180,129
At 31 October 2024
180,0
261
180,261
11 Cr•dltors: amounts falling duè wlthln on• yèar
2025
2024
Accruals and deferred income
1.152
1,098

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
12 Unrestrlcted funds- Deslgnated
These are unrestricted funds which are material to the Chantys activities.
At 1 At 31 October
Novomber
2025
2024
Designated funds
180.000
180.000
Prevlous year:
At 1 At 31 October
November
2024
2023
Designated funds
180.000
180,000
13 Unr•strletèd funds
The un￿striCted funds of Ihe charity comprise the unexpended balances of donations and grants which are
not subject to speafic conditions by donors and granlors as ¢0 how Ihey may be used. These include
designaled funds which have been sel aside out of unreslricieLI lunds by the trustees for specific purposes.
At1
N0￿mber
2024
In¢omlng
r•ioure•$
Re$our¢e$ At 31 O¢tober
•xpènd•d
2025
Gen&r81 fund$
9),823
63.373
187,6271
66,569
Prevlous year:
At1
November
2023
Incomlng
resources
Resources At 31 October
expended
2024
G9neral funds
73,697
77,62fj
160.5001
90,823
The fixed a￿ets fund has been sel up to 8ssisI in identifying those fvnds which a￿ not free funds, and il
represents the nel b(x)k Val￿ of fixed assels, less any direclty asswated borrown95.
18

PENKHULL VILLAGE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
14 AnalysSs of net assets between funds
Unrostricted Unrestricted
funds
funds
g8nèral D•slgnatèd
2025
2025
Total
2025
At 31 0￿0b￿r 2025:
Tangible assets
CUr￿nt as$trtsllliabililiesl
129
efj.440
180.000
180,129
66,440
86,569
180,000
246,569
Unr•strlcted Unr•strSct•d
fund•
fund$
general 0•8lgnat•d
2024
2024
Total
2024
At 31 Oetobèr 2024:
Tangible assets
Current assèlsllliabilili•sl
261
g).S62
180.000
180,261
90,562
SXl,823
180,000
270,823
15 R•laled party transactlong
Transac¢lon¥ wb¢h related partlwJ
Dunn9 the year the Chanty entered Into th8 followlng transactions related partl8S'.
Donations received without c￿ndItIOnS from relaled parties total £6,20012024 £6.2351
19