Charity registration number 1182295
Charitable Incorporated Organisation (CIO)
Financial accounts for the year ended 31 March 2025
Lamplugh Village Hall
Charitable Incorporated Organisation (CIO)
Contents
- 1 - 2 Trustees' report
3 Independent examiner's report
- 4 Statement of financial activities
5 Balance sheet
- 6 - 8 Notes to the accounts
Lamplugh Village Hall
Charitable Incorporated Organisation (CIO)
Trustees’ report for the year ended 31 March 2025
The trustees present their report and financial statements for the year ended 31 March 2025.
Formation
Lamplugh Village Hall Charitable Incorporated Organisation (the CIO) was formed in March 2019 and registered with the Charity Commission under number 1182295 on 4 March 2019.
Objectives and activities
Lamplugh Village Hall and the trust fund and its income are applied for the purposes of a village hall for the use of the inhabitants of the Parish of Lamplugh and the surrounding area without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions, including use of the Property for meetings, lectures and classes or other forms of recreation and leisure time occupation in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants.
The trustees have throughout the year had regard to the guidance issued by the charity commission on public benefit.
Statement of trustees’ responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.
Risk management
The trustees have assessed the major strategic, business and operational risks to which the organisation is exposed. They are satisfied that systems are in place to mitigate the exposure to these risks.
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Key management personnel remuneration
The trustees themselves are the key management personnel of the charity, who are in charge of directing and controlling the charity and running and operating the charity on a day- to-day basis. All trustees give of their time freely and no trustee remuneration was paid in the year.
Financial Review
Use of the Village Hall continued to increase during the year and hire charges received have again exceeded expectations, both from regular user groups and individual hirers. Bar sales similarly increased and entertainment and social events organised by the committee also provided a welcome contribution to funds.
With the help of a grant from Cumberland Council the trustees were able to upgrade the car park facilities by adding two disabled parking spaces and also improved external lighting. Improvements were also made to equipment inside the hall while maintaining a healthy bank balance throughout. Accordingly the financial position at the end of the year was considered to be most satisfactory.
Structure, governance and management
Lamplugh Village Hall is a Charitable Incorporated Organisation governed by a foundation model constitution adopted on 4 March 2019. Trustees are reappointed at each Annual General Meeting.
Reference and admin details;
Name; Lamplugh Village Hall Charity number; 1182295 Address; Lamplugh Village Hall Lamplugh Workington CA14 4SF
The trustees who served during the year are as follows; Paul Twyford (Chair) Claire Shaw (Vice Chair) Roger Troughton (Treasurer) Mark Stevens (Secretary) Pauline Benn-Cross (resigned 20 December 2024) Helen King (resigned 20 June 2024) Joyce Reed Ian Shepherdson Michael Watts
Approved by the Trustees on 11 August 2025 and signed on their behalf by;
Paul Twyford Chair
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Lamplugh Village Hall
Independent Examner’s Report
to the trustees on the unaudited financial statements of Lamplugh Village Hall
I report on the accounts of Lamplugh Village Hall for the year ended 31 March 2025 set out on pages 4 to 8.
Respective responsibilities of trustees and independent examiner
The charity's trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act), and that an independent examination is needed. It is my responsibility 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 state whether particular matters have come to my attention.
Basis of independent examiner's statement
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:
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(i) which gives me reasonable cause to believe that in any material respect the requirements:
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to keep proper accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
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have not been met; or
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(ii) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
J Spires FCA DChA Independent examiner robinson+co Chartered Accountants Oxford Chambers New Oxford Street Workington Cumbria CA14 2LR
Date: 11 August 2025
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Lamplugh Village Hall
Statement of Financial Activities for the year ended 31 March 2025
| Unrestricted | Restricted | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|
| funds | funds | 2025 | 2024 | |||||
| £ p | £ p | £ p | £ p | |||||
| Income | ||||||||
| Hire charges | 13,960.00 | 0.00 | 13,960.00 | 9,462.50 | ||||
| Event admissions | 5,579.50 | 0.00 | 5,579.50 | 3,030.00 | ||||
| Bar sales | 7,109.15 | 0.00 | 7,109.15 | 4,567.87 | ||||
| Raffle proceeds | 208.15 | 0.00 | 208.15 | 273.25 | ||||
| Donations | 103.10 | 0.00 | 103.10 | 90.21 | ||||
| Grant funding | 1,500.00 | 21,942.50 | 23,442.50 | 2,500.00 | ||||
| Bank interest | 221.72 | 0.00 | 221.72 | 0.00 | ||||
| Expenditure | 28,681.62 | 21,942.50 | 50,624.12 | 19,923.83 | ||||
| Entertainers and event expenses | 2,772.52 | 0.00 | 2,772.52 | 1,973.94 | ||||
| Cost of bar sales | 3,189.34 | 0.00 | 3,189.34 | 1,913.69 | ||||
| Insurance | 1,022.02 | 0.00 | 1,022.02 | 992.14 | ||||
| Electricity | 4,222.75 | 0.00 | 4,222.75 | 6,298.86 | ||||
| Water charges | 89.88 | 0.00 | 89.88 | 95.50 | ||||
| Broadband | 679.56 | 0.00 | 679.56 | 739.51 | ||||
| Cleaning and cleaning materials | 306.42 | 0.00 | 306.42 | 1,372.78 | ||||
| Repairs and renewals | 3,121.81 | 0.00 | 3,121.81 | 1,306.59 | ||||
| Stationery | 32.44 | 0.00 | 32.44 | 98.77 | ||||
| Advertising and promotion | 793.66 | 0.00 | 793.66 | 329.62 | ||||
| Website hosting fee and maintenance | 162.00 | 0.00 | 162.00 | 154.30 | ||||
| Bank and credit card charges | 213.19 | 0.00 | 213.19 | 160.14 | ||||
| Independent examiner's fee | 192.00 | 0.00 | 192.00 | 192.00 | ||||
| Licences | 258.04 | 0.00 | 258.04 | 843.71 | ||||
| Donations | 50.00 | 0.00 | 50.00 | 0.00 | ||||
| Sundry expenses | 384.69 | 0.00 | 384.69 | 451.78 | ||||
| Depreciation - freehold land and buildings | 0.00 | 14,878.80 | 14,878.80 | 14,970.57 | ||||
| Depreciation - fixtures, fittings and equipment | 2,297.32 | 2,899.00 | 5,196.32 | 4,229.45 | ||||
| Depreciation - website | 360.00 | 0.00 | 360.00 | 360.00 | ||||
| Income and expenditure/net movement in funds | 20,147.64 8,533.98 |
17,777.80 4,164.70 |
37,925.44 12,698.68 |
36,483.35 -16,559.52 |
||||
| Funds brought forward | 34,323.59 | 732,399.84 | 766,723.43 | 783,282.95 | ||||
| Funds carried forward | £ | 42,857.57 | £ | 736,564.54 | £ | 779,422.11 | £ | 766,723.43 |
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Lamplugh Village Hall
Balance Sheet at 31 March 2025
| Fixed Assets Intangible assets (Note 3) Tangible assets (Note 4) Current Assets Cash at bank and on hand Debtors (Note 5) Stocks Creditors - amounts falling due within one year (Note 6) Net Assets Funds Unrestricted funds Restricted funds (Note 2) |
2025 £ p £ p 1,080.00 745,768.00 746,848.00 31,313.55 3,227.04 1,526.11 36,066.70 782,914.70 3,492.59 £ 779,422.11 42,857.57 736,564.54 £ 779,422.11 |
2024 £ p 1,440.00 749,818.00 751,258.00 28,553.77 3,025.43 1,458.80 33,038.00 784,296.00 17,572.57 £ 766,723.43 34,323.59 732,399.84 £ 766,723.43 |
|---|---|---|
Approved by the Trustees on 11 August 2025 and signed on their behalf by;
Paul Twyford Chair
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Lamplugh Village Hall
Notes to the accounts for the year ended 31 March 2025
1 Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are summarised below
1.1 Basis of accounting
The financial statements are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to the accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities preparing their accounts in accordance with the Financial and Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.'
The Charity constitutes a public benefit entity as defined by FRS 102.
The financial statements are prepared in UK sterling which is the functional currency of the entity.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
1.2 Income
All income is included in the statement of financial activities once the charity has entitlement to the income, it is probable that the income will be received and the amount of income can be measured reliably.
The following specific policies are applied to particular categories of income:
Voluntary income is received by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included.
1.3 Expenditure
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes VAT which cannot be fully recovered and is reported as part of the expenditure to which it relates.
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Lamplugh Village Hall
Notes to the accounts for the year ended 31 March 2025
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.
1.4 Fixed assets and depreciation
Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life as follows; Intangible assets; Website 20% straight line Tangible assets; Freehold land and buildings 2% reducing balance Fixtures and equipment 20% straight line
2 Funds
Restricted funds relate entirely to monies raised for the new Village Hall project and include £420,220.00 which is the
subject of a registered legal charge over the property in favour of the Big Lottery Fund.
| 3 Intangible assets Cost As at 1 April 2024 Additions As at 31 March 2025 £ Depreciation As at 1 April 2024 Charge for the year As at 31 March 2025 £ Net book value As at 31 March 2025 £ As at 31 March 2024 £ |
Website £ p 1,800.00 0.00 1,800.00 £ 360.00 360.00 720.00 £ 1,080.00 £ 1,440.00 £ |
Total £ p 1,800.00 0.00 1,800.00 360.00 360.00 720.00 1,080.00 1,440.00 |
|---|---|---|
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Lamplugh Village Hall
Notes to the accounts for the year ended 31 March 2025
| 4 Tangible assets Cost As at 1 April 2024 Additions As at 31 March 2025 £ Depreciation As at 1 April 2024 Charge for the year As at 31 March 2025 £ Net book value As at 31 March 2025 £ As at 31 March 2024 £ 5 Debtors and prepayments Trade debtors Prepayments 6 Creditors - amounts falling due within one year Accruals and deferred income Trade creditors |
Freehold land Fixtures and and buildings equipment Total £ p £ p £ p 748,530.57 20,487.45 769,018.02 10,369.80 5,655.32 16,025.12 758,900.37 £ 26,142.77 £ 785,043.14 14,970.57 4,229.45 19,200.02 14,878.80 5,196.32 20,075.12 29,849.37 £ 9,425.77 £ 39,275.14 729,051.00 £ 16,717.00 £ 745,768.00 733,560.00 £ 16,258.00 £ 749,818.00 31/3/25 31/3/24 £ p £ p 1,876.72 1,763.89 1,350.32 1,261.54 £ 3,227.04 £ 3,025.43 £ p £ p 502.81 1,656.80 2,989.78 15,915.77 £ 3,492.59 £ 17,572.57 |
|---|---|
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