Charity Number., 1180273 SWANLAND VILLAGE HALL CIO TrUSTEES' REPORT AND FINANCIAL STATEMENTS Period ended 31 Decethber 2025 Phoenix Accountancy and Business Consultancy Limited
SWANLAND VILLAGE HALL Charity Number.. 1180273 Contents to the Financial Statements For the period ended 31 December 2025 Page Report of the Board of Trustees Independent Examiners Report Statement of Financial Activities Balan Sheet Notes to the Financial Statements 10
SWANLAND VILLAGE HALL Charity Numkr.. 1180273 TRUSTEES. REPORT The Trustees present their annual report together with the financial statements for the year to 31 December 2025. The financial staternents comply with the Charities Act 2011 , the Constitution, and Accounting and Reporting by Charities.. Statement of RecJ)mmended practi applicable to 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). REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS Charity name: Swanland Village Hall Registered charity number. 1180273 Structure: Charitable Incorporated Organisation (CIO) Principal address: Main Street Swanland East Yorkshire HU14 3QR Trustees: At the date of this report the trustees were: Andrew Page Neil Bowerman Allan Quarterman Christine Page Christine Walker David W81ker Elaine Holmes Michelle Johns David Ev8ns Dr Mie Mie Kyaing Rebecca Feetam Bary Maddison Chair from 01101123 No changes took pla during the year and Sin the year end:
SWANLAND VILLAGE HALL Charity Number.. 118Q273 TRUSTEES. REPORT (continued) Bankers: Barclays Bank plc 1 "ng Edward Street Hull HU13RL Beverley Building Soaety 57 Mark&t Place Beverley East Yorkshire HU17 8A4 Independent examiner: Rebecca Triffitt MA4T Phoenix Accountancy and Business Consultancy Limited 4-6 Robert Street Scunthorpe North Lincolnshire DN15 6NG STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity was established under a Constitution (foundation model) dated 11 October 2018 as amended on 17 February 2020 and is a registered Charitable Incorporated Organisation (CIO). Goveming body The responsibility to ensure appropriate govemance and management of the charity is vested in the Trustees. Appointment of Trustees The appointment of trustees is in accordance with the Constitution. The Constitution states that there must be at least 4 charity trustees and the maximum number of charity trustees is 14. There is also provision for an ex-officio trustee, the Chair of Swanland Village Association and a nominated trustae from Swanland Parish Council.
SWANLAND VILLAGE HALL Charity Number: 1180273 TRUSTEES. REPORT (continued) OBJECTIVES AND ACTIVITIES Objects The object of the CIO is.. 'to use the woperty, the trust funds and the income for the purposes of providing and maintaining a village hall for the use of the inhabitants of the P8rish of Swanland, without distinction of sex, sexual orientation, age, disability, nationality. race or political, religious or other opinions, including use for meetings, lectures and cla55es or other forms of recreation and leisure time occupation in the interests of social welfare and wrth the object of improving the conditions OT lrfe for the said inhabitants. Publlc benefit The Trustees confirm that they have complied with the duty, contained in Section 4 of the Charities Act 2011, to have due regard to the guidance on public benefit issued by the Charity Commission. The charitable purpose of the charity within the meaning of the act is contained within its objects staled above. ACHIEVEMENTSAND PERFORMANCE Review of the financial period The trustees and stsff continLEd to work hard to ensu the hall remain8J a great place to hire and use. Encourdgingiy our k)rvJ-term hirers continue to do well, and some have expanded their sessions. We have had several new hirers induding a monthly Youth dub, and a diverse range of short-term hire events which are primarily around family events. Room rntes were not changeyf significandy again this year as we continue our focus on increasing hall usage and support residents in using the hall. RM usage increased as shown in the hirer income and other sources of income - bar sales around events, 100 club lottery, collection bjxes arKI clothing bank have all progressed. The monthly Itve events that we jointly run with the Willage assc(iation are proving very tM)pular with many sold out and provide a great opportunity village residents to mt and scKialise. Whilst we achiev a surplus in the year, this was primarily reflettive of the suctrss in increaslng revenue but also sUPF¥)rted an increased rna1ntenan stEnd with the main hall floor sandinglrebufflng and internal painting tEing completed in 2025. AII LNuipment and facility compliance checks were 0Mpleted to plan. The nEkt steps from the car park risk assessment cornpleted in 2024 by an independent expert have been prcy3ressed on a phased basis with some imwovement seen by leaving the lJ)Ilard in pla. The final steps are ng finalised and have implications for other stakeholders. There were no trustee resignations or aptx)intments in the year. We continue to simplify the running of the hall to benefit current and future tnJstee5. The online LKoking system, Hallmaster, is used by the majoiity of hirers rM)w and the system simplifies invoicing. The content management system is now storing all key documents including kK)licies, equipment compliance records and training videY)s for trustees and staff.
SWANLAND VILIAGE HALL Charity Number: 1180273 TRUSTEES, REPORT (continued) The trust have prioritised fijtU invesbnents with the installation of further solar panels which is now progressed to an aCptsble scheme and a grdnt aliCatm)n being Submitted. The kitchen refvrbishment project ha5 not pr(¥Jressed as grant fvnding was not available from the supplier. We were delighted to be wesented with our Hallmark 3 award and the Village Hall network conference in April 2025. We remain one of the few halls in our area to achieve this. Financial regulations The f1nancial statements have been prepared in ac£ordance with the accounting policigs set out on page 9 and 10 and comply with the constitution and applicable accounting standards. Financial results Total Income was £69,991, Mostly from hiring the hall £51:268, Drinks and sn8ck Income £5,481 and Library Rent of £4,4%. Total expenditure was £55,947. The surplus for the period was £14,044. Policy on reserves The Trustees, policy on resarves is that monetary reserves shall be maintained equivalent to 6 months, average routine revenue expendtlure. At the financial yearnd cash balanS amounted to £131,$00 which signfficantly exceeded the amount required by the policy. FUTURE PLANS The managemenl committee will continue to maintain the hall to a very high standard, making it an altractive and well used asset to residents of the village and beyond. As a management committee we are planning to work closely with other villag8 groups and organisations to collaborate on activities and projects which will be of 8 benefit to the residents of Swanland. Trustees will continue to ensure the future of the hall by working in p8rtnership with our long and short-term hirers as well as seeking new hirers to incease room use. Addrtionally, the trustees will endeavour to prioritise in govemanTr and recruit and welcome any nèw trust@es who can ensur8 the hall will continue to excel
SWANLAND VILLAGE HALL Charity Number.. 1180273 TRUSTEES. REPORT {continued) TRUSTEES, RESPONSIBILITY FOR THE ACCOUNTS The law 8pplicable to charities in England and Wales requires the Trustees to prepare statements of account for each financial year which give a true and fair view of the state of affairs of th9 charity and of its incoming resources and application of reSoUrS for that period. In preparing those financial statements. the Trustees S required to.. select suitable accounting policies and apply them nsIStentIy,. make judgements and estimates that are aSonable and prudent", prepare the financial statements in accordan with the methods and principles sel out in the Statement OT Recommended Practice, Accounting and Reporting by Charities, and to state whether or not the accounts have been prepared in accordan with that statement and applicabte accounting standards., prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records which are sufficient to show and explain the charity s transactions and to disclose with reasonable accuracy at any time the financial position of the Charty, and to enable them to ensure that any statements of account Comply with the requirements of the Charty (Accounts and Reports) Regulations 2008. 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. Approved by the Tnjstees on .. and signed on their behaff by.. Aft¢of Andrew Page Chair
SWANLAND VILLAGE HALL Charity Number: 1180273 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SWANLAND VILLAGE HALL I report on the accounts of the Charitable IncOorated Organisation for the period ended 31 December 2025 lch are set out on pages 8 to 16. ReSpeCve responsibilities of trustses 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 of the Charitses Act 2011 (the Charities Act) and that an independent examination is needed. It is my rèsponsibility to.. examine the accounts under section 145 of the Charities Act., to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the Charities Act.. and to stste whether particular matters have o)me to my attention. Basis of independent examinerfs report My examination was carried out in accordan Nmtti the General Directions given by the Charity Commissioners. 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 Seeng explanations from you as trustees conceming any such matters. The pr¢xedures undertaken do not provide all the evidence that would be required in an audit, and consequenuy. no opinK)n is given as to whether the accounts present a 'true and fairf view and the report is limtted to those matters set out in the statement below. Independent examinerfs statement I have cornpleted my examination. I confim that no material matters have cnmè to my attention in Connection with the examination which gives me cause to believe that in, any material respect.. th8 acpAunting CordS were not kept in accordance with section 130 of the Charities Act or the accounts did not accord with the 8CCOUrting records., or the accounts did not comply with the applicable requirements conceming the form and content of accounts set out in the Charitiés {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection the examination to which attention should be drawn in this report in order to enable a proper understanding of the aGwuntS to be reached. Rebecca Triffitt MAA T Phoenix Accountancy and Busines$ Consultanw Limited 4-6 Robert Stset Scunthorpe North Lincolnshire DN15 6NG l@(-fv Date.. i/i/a
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SWANLAND VILLAGE HALL Charity Numter". 1180273 BALANCE SHEET at 31 December 2025 Notes 2025 2024 FIXED ASSETS Tangible assets 7,046 9,892 CURRENT ASSETS Debtors and wepayments Stock Bank balances.. Barclays - Current Barclays - 11X) Club Barclays- 100 Club Beverley Building Society United Trust x2 5.546 461 5,311 22,981 6,895 21,136 5,270 24,995 77,029 24,574 65,528 137,907 122,288 CREDITORS: amounts falling due within one year 10 NET CURRENT ASSETS 130956 114,265 123,958 FUNDS General funds Restricted funds 11 11 114,212 100.153 11 138,002 123 958 The notes on pages 10 to 16 fonn an integral part of these accounts Approved by the trustees on date ....... . .and signed on their behalf by. Andr age Chair
SWANLAND VILLAGE HALL Charity Number.. 1180273 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 December 2025 ACCOUNTING POLICIES Basis of preparation The financial statements have been prepared in accordan with Accounting and Reporting by Charities.. Statement of Recommended practi applicable to charities weparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1st January 2019)- (Charities SORP (FRS102)I, the financial reposting standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011. Swanland Village Hall meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). Going concern The trustees consider the charity to be a goirYJ concern and the accounts have been prepared on this basis. Income Incorne is reCognisl when ihe charity has entitlement to the funds, any performance condrtions attached to the rtem(s) of income have been m8t, it is probable that the incle will be received and the amtyjnt can be mèasured reliably Gifts In kind The charity reTrives the beneftt of work carried out by volunteers. Interest receivable Interest on funds held on deposit is included when receivable and the amounl can be measured reliably by the tharity., this is normally upon mtification of the interest paid or payable by the bank. Fund accounting Restricted funds are funds which are to be used in accordan with specific restrictions imposed by donors. Restricted funds are accounted for separately to each other and to the core funding of the Charity. General funds are unreslricled funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes io
SWANLAND VILLAGE HALL Charity Number.. 1180273 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 December 2025 Expenditure and irrecoverable VAT Expenditure is recognised On there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Costs of raising funds comprise the costs of trading. Expenditure on tharitable activities Irrecover8ble VAT is tharged as a cx)st against the activity for which the axpendtture was incurred Tangible fixed assets and depreciatlon Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residu81 value of each asset over its expected us8fv1 lrfe, as follows.. PV Cells Furniture aThJ Equipment 5°h on the straight line basis 100kn to 33.330k on the straight line basis Deblors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments ar8 valued at the amount prepaid net of any trade discounts dLIe. Cash at bank and in hand Cash at bank and cash in hand includes cash and short teffn highly liquid investments with a short maturty of three months or less from the date of acquisition or openiro of the deposit or similar account. Creditors and provisions Creditors and wovisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amcunt due to settle the obligation can be messured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Taxation In accordance with Paragraph 1 of Schedule 6 Finance Acf 2010: the Charity is a charity for tax purposes and is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those tems to which it relates. li
SWANLAND VILLAGE HALL Charity Number.. 1180273 NOTES TO THE FINANCIAL STATEMENTS For the period ending 31 December 2025 2 INCOME FROM CHARITABLE ACTIVITIES General Restricted Funds Funds 2025 2025 Total Genernl Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Room hire 3 INCOME FROM OTHER TRADING ACTIVITIES General Restricted Funds Funds 2025 2025 Total General Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 The'100' Club Feed in Tariff Rents Refreshment Misc 3,161 3,161 3,391 3,391 1,812 1,812 1,856 1,856 4,496 5,481 295 12,084 4.496 5,481 295 15.245 4,340 3,895 170 10,261 4,340 3,895 170 13,652 3.161 3,391 4 INVESTMENT INCOME General Restricted Funds Funds 2025 2025 Total General Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 Interest received 3,368 3,368 2,984 2,984 DONATIONS AND GRANT INCOME General Restricted Funds Funds 2025 2025 Total General Restricted Funds Funds Funds 2025 2024 2024 Total Funds 2024 General Donation Grant Total 110 110 33 133 4.000 4.000 110 110 133 4,133 12
SWANLAND VILLAGE HALL Charity Number: 1180273 NOTES TO THE FINANCIAL STATEMENTS For Ihe period ending 31 December 2025 5 EXPENDITURE ON CHARITABLE ACTIVITIES General Restncted Funds Funds 2025 2025 Total General Restrictod Total Funds Funds Funds Funds 2025 2024 2024 2024 staff costs Insurance and water 14,760 14,760 14,252 14,252 3,382 5,990 3,382 5,990 3,142 5,945 3,142 5,945 Heating and lighting Repairs and renewals 17,444 568 17,444 568 4,962 1,134 4,962 1.134 Cleaning Independent Examiner 510 510 499 499 Legal and professional fees and liCenS Other overhead costs Depreciation Advertising & Markeling Small Capital EqLJipment Bar Expenses Donations 1,546 2,060 967 1,816 918 1,546 2,060 2,646 1,816 918 3,120 3,289 2,062 3,120 3,289 3,759 1,679 1,697 2,735 75 52,771 2.735 75 54,450 40,507 2,102 2,102 1,679 1697 42,204 6 COSTS OF FUNDRAISING Genernl Restricted Funds Funds 2025 2025 Total General Restricted Total Funds Funds Funds Funds 2025 2024 2024 2024 The 100" Club prize money & costs 1,497 1.497 1,774 1,774 13
SWANLAND VILLAGE HALL Charity Number: 1180273 NOTES ON THE FINANCIAL STATEMENTS For the period endlng 31 December 2025 STAFF COSTS AND TRUSTEES, REMUNERATION 2025 2024 Salaries Employers, national insurance Payroll fees 14,503 14,054 257 198 14,760 14,252 The average weekly number of full time equivalent employees was 1. Trustees received no remuneration in the current accounting period. During the current accounting period tnjstees were reimbursed expenses of £0 (2024.'£0). FIXED ASSETS Fumiture and equipment Total Cost At 1 January 2025 Additions Disposals 87,(9 87,069 At 31 December 2025 Depreciation At 1 January 2025 Charged for the period 77,377 2,646 77,377 2,646 At 31 December 2025 80 023 80 2023 Net book value At 31 December 2025 7,046 7,046 At 31 December 2024 9,692 9,692 DEBTORS 2025 2024 Debtors and prepayments Less.. provision for doubtful debts 5,546 5,311 14
SWANLAND VILLAGE HALL Charity Number: 1180273 NOTES ON THE FINANCIAL STATEMENTS For the period ending 31 December 2025 10. CREDITORS 2025 2024 Creditors and accruals 6951 8,023 11. FUNDS January Incomlng Outgoing Transfer December 2025 resources rnsources Between 2025 funds General Fund 100,153 Total unrestricted funds 66,830 52,771 114,212 100,153 66,830 {52,771) 114,212 Restricted Funds - capital expenditure PV Cells 3,035 3,035 340 (340) 2,695 The "100° Club- capital 17,788 3,161 {1,8(%) 19,143 DIFEY- Projector Total restricted funds 2.982 (1,030) 1,952 23,805 3.161 (3,176) 23,790 Total funds 123,958 69,991 55,947 138,802 15
SWANLAND VILLAGE HALL Charity Number: 1180273 NOTES ON THE FINANCIAL STATEMENTS For the period ending 31 December 2025 11. Funds (Continued) A brief description of the restricted funds are shown below.. The PV Cells fund represents a grant from the Community Sustainable Energy Programme for Photovoltaic Cells on the village hall roof. The fund balance is reduced by the annual depreciation charge. The '10 Club was established to help raise funds to pay for equipping and improving the hall. The expenditure fund balance is redUd by the annual depfftciation charge and the revenue cost fund balance by the payment of prizes and costs. DIFEY - Projector & Screen Restricted grant was received from Do it for East Yorkshire Communty Grant Fund to be spent on a projector and screen. 12. Related Party Transactions During the financial period the Charity had no related party transactions with its Trustees. 13. Going Concern This provides the benefit of the organisation having a diStin¢t legal identity and provides Limited Liability for the Trustees. The charity generates the majority of its income from renting out the faciltties and therefora the trustees consider the charity to be a going concem. 16