Charlty reglstrat•on nunber 1182572 (England and Wale81
SHIPLAKE MEMORIAL HALL
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Caladine
Chortered Certified Accountants

SHIPLAKE MEMORIAL HALL
LEGALAND ADMINISTRATNE INFORMATION
Tru$to•s
Mr S Athin50ri
Mrs C FAI￿rOther
Mrs P Hud9ell
Ms A Manning
Mr M Manson
Mr R Partridge
MrA Macdlarmld
Ms C Barfow
(Appointed 18 February 2026
Ch•rfty r•glBtrntlon
England and ￿18$
1182572
Prfn¢lp•l •ddr6••
Mernorfal Avenue
Shiplak• Cross
Henley-on-Thom•8
RG94DW
Ind•p•nd•nt exAmln•r
John Caladlne FCCA CTA FCIE
Cal8dine Limlied
Chantry House
22 Upperton Road
Eaotboume
Ea8l Su53ex
8N21 1BF

SHIPLAKE MEMORIAL HALL
CONTENTS
P•g•
Truste•8' report
stalwnont of Iwstees, Te¥pon8lbllttl&g
Ind•pendent examln•rf• r•port
Statemènt of flnondol @cllvhbB
statement of flnandal p0811knn
Nolos to Ihe ffnind818t•t•mants
8-15

SHIPLAKE MEMORIAL HALL
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Thls 1$ the annu81 report of th$ trustees of Shlpl8ke Memorial Hall, Charitoble Incorporated Organisation ICIOI. No
1182572 for the year ending 311t December 2025.
Tha finanoal stslemants have been prepared in accordance wlth the accounting poll¢le$ set out in note 1 to the
finanaal statements 8nd compty with the CIO'S govemlnu docum6nt. the Charities Act 2011 and 'Ac¢ounting and
Reporting by Ch8rltl8s'. Statement of Recommended Pr8dl¢e Applicable lo ch8titl8s preparing thelf g¢counls In
accordance wtth the Financlal RepO￿.nll Standard appllc8bl• In the UK and Republic of Ireland IFRS 102)"
(effective 1 January 20191.
object1v￿ and actbvltbe•
No changes were m9d• to the charftabl• obJ•ctSv88 of the CIO during the year,
Public benelll
Shiplake Memorial Hg111$ a vllage hall and playlng field for the of th• Inh8tM'tanls ol the P8rish88 01 Shlplake
and Bknfleld Heath and th8 SUTToundlng •ra•.
The trustees have pald due regard to guidance 18iutrd by the Charfty Commlsslon In deddlng what actlvltle8 the
CIO should undertake.
A¢hl•v•ment• and perfom)onee
Significant 8Ctivitl8s and 8chiavem8nts ogolnst obJ8Ctlve$
The fNe elected Ifu$lee8 01 the CIO Inamety.. Mr Robtsrt Pathdge, Mr Slmon Atklnson ITrea6vrtrr). Mr Mark
Man50n. Mr Al8sl¥lr MgcDlarmid and Mrs Pamela Hudgelll, 8nd the represenlativc¥ for Shipl8ke Parl$h Council IM8
Ann Manning) and Binfield Healh Pgrish Councll, IMr& C8rollne FalrbrotheTI, ￿nI￿nUed to seNe throughout the
year. Mrs P&mel8 Hudgell fe31gned her posbtlon as an •l•cl•d trustee as pl 31 December 2025. All the Iru5tee8 are
very gratelul to Pam for her ￿'relesS work anil enthusiasm and hèlp In malntalnlng and •nhandng our populAr
eommunlty a88et.
2025 markod tho 10(yh Annlver68ry of the laylng of the foundatlon stone of the Hall and durfng the ye•r there were
number ol av•nts held lo mark this centenary. con81ructs.on of the Hall was ftjnded by Ihe M8Tdon Famlly In memory
of Ihelr son Rex who was kllled late In World War l. GueB18 at 8 very 6uccessful celebratory aummer plcnic and 108
Indudod members of the MBrdon Famlty. There wa$ much posrtlve feedbock from the communlty and excell•nl
publldty for the H811 réAultlno from 911 the celebratory 8venls.
The Old 8ill8rd Room. leased 88 A ¢ornm¢r¢lal space to Henl8y-on-Tharne8 b86•d buslne68 Beckhoff Aulomallon,
PTovided a wol¢om8 sle8dy regular income Ihroughoul the yoAr. The tenant In th# Hall's reBidenllal fl8t. Mardon
Cottage, left In November after 8 year, but the Ilat Was SU￿Ssful￿ relet lo tènants vith only a two-week break.
The H911 w8s c105ed durfng August to undertBk• $lgnlficant Improvom•nt project8. Tha flrsl wgs the installation
of Insulatlon under th¢ floor of the rnaln hall to try and improve Ihe comfort levels during the coldest months of the
yegr, at a cost of over £8,0th). The Tru$lee8 were extremety grateful to Tarrnac-Lafarga for a granl under the Landfill
scherne toward the cost of this work. investment in excess of £6,000 w?5 also made, replaryng all the tlme
explred panelling around the stage, including redecoratlDn. This has greatly Improved the look of th• stage area.
These were hvo of number ol Improvement and m8lntenanc8 aclivi￿.0s undertaken during Ihe year, costly bul
neco6$9ry to keep up the inlegrfty ol the fabric of the Hall which Is- noting ts centenary- an old bullding.
Qng of Ihe Hall's booklngs eontractors, Phillipa Collings, lermin8ted her service8 duilng the year and shè was
replaced ty Virginia Farman who haB $etU8d In qulckly 8nd 8518blished her8eK vory ¢ffectNety. The other booking
contractOT L8vinia Wllgoss continued lo ylve excellent support throughovl the year. They are managing the ￿de
range of bookings, intere61 we have from the communllas we serve. The trustees would like lo thank Pip for the
Algnthcant contribution she made during her time taking bookings for the Hall.

SHIPLAKE MEMORIAL HALL
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Facilities management ¢ontractor Peter D8brou, and the cleaning team, ¢onUnued to support the H811 very
effedNely. The CIO'S Bookkeeper, Sally Young, provided great SeN1￿ again In 2025, suppoiting the Treasurer with
regular ￿portIng and PTovidln9 the main Interface with the statutory accounllng and extefn81 Independent accounts
Examiner Caladlne. who ensure thot the k+o11 complli,s with the latest Chanty Commls31on and regul410ry
accounting requliements and standards.
Fln4nclal rèvl8W
The HAII'S Sncofflt from Investment&. bank and other deposits w89 £1.708 12024.. £1,670). The value of the COIF
(the investmonl fund at the CCLAI fell slightty due lo martet condhtiona and Investrnent retums, to ? v•lue of
£40,221, compared to £42,244 81 the ènd of 2024.
Hall hire In￿Me for the yeJr was £40,814 compar•d to £36,893 in 2024. an incre•8• of 11%. Th18 Inuease wa8 due
primarfty to a significant hire In 2025 for the filming of an epl¥ode of Ihe popular TV series Mldsom&r Murders.
Henley AFC'S first seawn renting the 8port$ fiald for bts und8r 14 foolb811 rnatch¢s ended in May gnd was continued
on lor a 8econd season Btarting in August. Their care of the gra6B on the fleld Wofked well and the Tru&te&5 are
pleased lo supp¢yt this lo¢￿ ¢lub. The lennls and bo￿$ clubs continued to oper8le as part of the overall es1019 ond
donations, including one geneTOUS offertng frorn the Phillimor* Trust, further underplnned Hall income.
A8 th$ appended ac¢ounts 8how, the nel ￿$h ganeraied from oper8tion8 for the year w88 £15,001 [Ca￿lated a8
n¢1 Profit before Depreciation expense gnd COIF fevalualon Incomelexpensel compared lo an 6quivalent Surp￿1
of £1.531 In 2024. The CIO made a surplus for the y8aT 01 £893 which compare8 to a deficTt of £9,622 In 2024.
Other than Increased Hall hlfè r8venue, the lrnprDvament reflects 8 full year's rert181 Income In 2025 from Mardon
Cott890 8s opposed lo th• slgnificant expenditure in the prior year, refurblshlng that part of the Hall's esiate. Tol¥l
revenue In 2025 howev&r showed a 811ght decline to £95,781 ¢omp8red lo £101,241 in 2024 notswthslanding Ihe
fllrnlng Income. after taklng Into account the Pogtcode Communlty TNgt gront of £25,000 In ihe prloT y&Ar.
Neverthele55. hlgher revenue from operatlons In 2025 allowed rneanlnglul spend on¢e A98in in mainlainlng the
buildlng8 and grounds of the H811 Indudlng e65¥ntl81 repairs. A5 well 9$ the Tefurblshm8nt of the Btag8 area and the
installation of unéer floor in$ulatlon. one g8blè end of the Old 81111grd Room w8s rèpointed and the Trustees
replacad bolh garage doors as well a& Invosung 8lgnificanUy in tree$ and grounds malntenance.
Rgseryes pollcy
Cash re$•rves Ilndudlng Ilquld Inve8tmentBI wor• £87,532 as ¥131 Decernber 2025 leorryjared to £80.244 a8 at 31
December 20241. Durin9 the year, the CIO comfortably remAln•d ebove ts pollcy requlremenl, to malnlaln a
mlnimum £25,0￿) of c&8h reserve6 &1 all Ilme8.
Plan• for lulurn p•rlod•
Throughovl the ye?T the whole team, Comp￿8￿ng rny le￿oW Tw$te88 and the ￿ntrAC10r6 we ongog¥, worked haril lo
contlnue to keep the H811 a safe and 8ttraclive facilty on a sound financial fogting, and l am once again gratefvl lor
their whole-hearted COm￿lMent Bnd 5UPPOrt. The Centenary celebratlons were extTemety successful due lo the
comrnrtment of the trustees and contractors allke and attracted Some excellent put41uty for the H811. Further
Inveslmenl wlll be needed In th¢ assets that ￿rnp￿Se our eslble gnd tsvo streams ol property rental Income wll
continue to svpport this and help to top up r8seTves once agaln. Finalty. •nd linked to the n8ed to maintain
Inve$tm8nt. we aro a$ grateful as ever lo our regular Ho11 hirets ￿thout vthom the Hall would struggl8 lo rèm8ln
viable.
Structure, governance and management
The charfty was registered as a Charitable Inco￿orated Organlsailon I'CIO'I on 21 March 2019 IchaTity nurnber
11825721. Prior lo thal the h811 and other assets had been m8naged by an uninco￿oraIed tharty Ino. 3043601- The
8ssets were transferred to the current CIO on 9 February 2020.

SHIPLAKE MEMORIAL HALL
TRUSTEES. REPORT (CONTINUED)
FOR 7HE YEAR ENDED 31 DECEMBER 2025
Th• tW8t8u who 8ar+Md durlrvj and up tr) the of81gn*JJro oftho financ491 **m•nts w•r6'.
Mr S Atk¢nson
Mr8 C Fabbrolhw
Mffs P Hudg8
Ms A ManthJ
r M 14lan8
Mr R P•rbid9
AlrAMacd￿rn￿￿
M6C8art
IWnt•J 18 F•bruvy 20281
Mr R Partrfdge

SHIPLAKE MEMORIAL HALL
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
The tru6tee8 8r¢ responsible for preparfng the Tnjsiees. Report and th8 financial slalements in accordance wrth
applicable law $ntl Unlted Kingdom Accounting Stsndafds (United Kingdom Generally Accepted Accounting
Praclicel.
The law applicable to chari14eJ In England and ￿le8 Tequlres the tsustee8 to prepare IlnanrAal Btaternonts for each
fln8nclg1 year whlch give a true falr view of the state of affai19 of the CIO and ol the iThcomlng ￿sOUrceS and
YPF4icatKJn of resource8 ol the CIO for that year.
In preparing the￿ finanaal statements, tho trustees Are requlred to..
- Select 8Urtable accounting pollcles and then 8ppty them conslslenty.,
- ob6erye the methods and principles In the Charitses SORP.,
make judgements and estlmate5 th31 are reasonable and prudent..
state vJh8ther appllcable accountlng standards have betsn followed, Sublect to any mglertal deparbjres dhd088d
and explalned In the finand8181atgments: and
pr•pare the finandal statements on the going con¢8m ba818 unKry88 It18 Inappropriate to presum• th8t the charlty
wlll conunue in optrntion.
The tru8lees ère rèsponslble for keeplng 8uffl¢lent accountlng re￿rdS thal disd08e with r8850nable accuracy at any
tlme the fin8nrJ81 posltlon of the CIO and enable them to onsure that the financlal Stgtements compty wAh the
Charflies Act 2011, the Chadty IAccounts and Reports) Regulatlons 2008 and the provlslons of the trusl dg¢d. They
re 0180 re8pon8ible for Sa￿9U8rd1ng the assets of tha CIO afid hon￿ for taknng reasonabh ¥l¢p8 for the
pr¢v8ntlon Bnd detedon ol Iraud and other Irregularllies.

SHIPLAKE MEMORIAL HALL
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SHIPLAKE MEMORIAL HALL
I report to the trustees on my examln8tlon of Ihe financial 8taioments of Shiploke Memorlal H811 Ithè CIO) for the
year ended 31 Decernber 2025.
RMpon8lbllltle• and ba¥lo ol rnport
As the trustees of the CIO you Are responslble for the praparalion of the finandal statement8 In occordanco whh the
fequirements ol the Charit18s Act 2011.
I report In respect of rny eKamlnation of the CIO'S flnancial 8latsments caTrfed out under 8e¢tkJn 145 01 Ihe Charilie$
Act 2011. In carrying out my examln8tson I have lollowed tha Directlons glven by the Chority Commlssion under
8ectlon 14515llbl of th8 Charitias Act 2011.
Indèp•ndent •xamln•rf• ¥t•tsm•nt
Your attenllon 15 drawn io the fact thot the ch8rity h88 prep8r*d the fjn8ndo18tatemenl8 in accordan￿ wllh th•
r¢levanl version of th¢ Statement ol Recornm¢nde(J Practice appIl￿bI$ to ch8rilie$ preparing their financl81
Statements in accordance ¥￿th the FlnanrAal Reporting Siandard applicable in the UK and Republlc ol Ireland IFRS
1021 In preferencg to Ihe Accounting arsd Reporting by Ghorilies.. Statèment of Recommended Practice issuod on I
Aprfl 2005 whi¢h 1$ referred lo In the ext8nt regul8tion$ but h88 now been vlthdrawn. l understand that this has
been done In order ftsr tha llnancial statements to provlde a true and fair vlew In accordance wlth UK Generalty
Accepl•d Acc¢)unllng Pf8ctice.
I have compl8t¢d my examlnation. I conllmi that no matter8 h8va come tD my altenuon in ennnectlon vmlh the
•xamlnalion giving me cause to belleve th81 In any m8torfBI respect..
accounting records were not kept rèspect of the CIO as requlr8d by 8ectl¢)n 130 of the cha￿leS Act 2011.
the finanaal 8taternent8 do not gccord with those records", or
the fin8nti81 slatemenl¥ do not comply wth th# appllc8ble ￿qu￿ret￿nIS concernlng the form and ¢onlwl of
financlal statements set out In the Charities (Accounts 8nd Reports) Regulation5 2008 olher than any
requlr8ment Ihal the financial ¥tslemen18 gbve 8 true and lalr vlew, whkth 18 not a rngtt&r conSKlered As part ol
an Independent 8xamlnation.
I have no concem$ and have corne ocrosB no other matt•r8 In conn8etlon with the •xamlnalhJn to whkh atten￿On
Should be drawn In thlB report In order to ¢ngbl8 a proper under8t8ndlng of Ihe11nanc1816tal¢ment8 to be 1•oched.
John C•ladlne FCCA CTA FCIE
ColAdlne Llmilèd
Chantry House
22 Upperton Road
Ea5tbourne
Easl Sussex
BN21 1BF
Date..

SHIPLAKE MEMORIAL HALL
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Unv•strleted Unre•trl¢t•d
fund•
fund¥
2025
Z024
Not•*
Income from..
Donations and legacles
Chartlable actlvities
oth8r trading activitie
Inveslrnents
6,500
86.742
2,521
1,708
26,500
71.989
1,102
1,670
Tot•1 Incom•
97.471
101,241
Expend￿Ure on:
Charfiable actfvltle8
111.7
Totsl •xpendliur•
94,556
111,796
Net 9olnslllo88esl on Inve$tm8nts
11
12,0221
933
N•t Ineom•ll•xp•ndlturel •nd mov•m•nt In fund•
893
19,8221
R•eonclllatlon of fund•:
Fund balances at 1 Janu8ry 2025
551,774
661,398
Fund balAnG•S at 31 O•c•rnbor 2025
552,887
551,774
The Stolement of Ilnan¢lo1 actlv6Ue8 Indudes all gain$ and 108B•¥ rècognised in the yaar. All Income and ¢xpendlture
derive from COn￿nuing acllvhl•s.

SHIPLAKE MEMORIAL HALL
STATEMEMT OF FINANCIAL POSMON
AS AT 31 DECEMBER 2025
2025
FSx•d ••••ts
Propety. •rn* •qutth￿t
Inv•alm￿￿6
13
14
4eg.084
40,221
481.170
42,244
523,414
Curr•rt •wl•
Trade and other rothaL4es
Caqh at bBnk and In l*nd
16
10,514
47.311
9.487
38.CO)
67,825
114.4831
47,487
119,1271
Cwrnnt Ii*riiu••
43,382
Tot*1 ••••ts l•M cwv•nl IF•bllMI••
562,687
551.774
Th• fvnd• alth• ¢10
051.774
552,e07
S61,774
Th• In•ndAI ¢tht•nxnts **r• 8pwo¥￿ by Iho tnMt••B on.........................
MT R P8rlrtdge

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Ac¢ountlng pollciejj
Charlty Inforniation
Shiplake Memorial Hall is a villAge hal and playing field for the use of the Inhabilant8 of the Parlshes of
Shiplake and Binfleld Heath 8nd th• surrounding area. The charity was registered 88 a Charitable
IncoTporated Organisation I'CIO'I on 21 Marth 2019 (charity number 11825721. Prior to thet the hall and other
853ets h8d been managed by gn unlncorporated charfty Ino. 3043601. The assets weT* Ir•nsferred to the
¢urr8nt CIO on 9 February 2020.
1.1 Ba•1• of prep•r•tlo
The flnanclal statements have b￿n prepared in accordance vlth the CIO'$ governing do¢ument, the
Charfties Act 2011, FRS 102 "The FlnandBI Reportlng Standard appllcable in the UK and Republlc of Ireland"
{"FRS 102.1 and th8 Charlties SORP 'Accountlng and Reportlng by Charities.. Slalemenl of Recommended
Practice applicable to charities PTeparSng thelr 8ccounts In ?¢eordance wlth the Flnanclal ReporD'ng Standard
oppllcable in the UK and Republlc ol Ir81and IFRS 1021. ltrffectNe 1 January 20191. The CIO is a Public
Benefft Entity #s defined by FRS 102.
The CIO h88 taken advantage of the provlBlonJ in the SORP for charlll¢8 not to p￿Parts a St8lemant ol Cash
Flows.
The financiBI statements have depBrted from the Chadlles IA¢¢ounts and Report$l F18gulatsons 2008 onty to
the exlenl requlrtsd lo provide 8 tru• and fair vlew. Thh departure h88 involvèd lollowlng the Statement of
Recommended Practlce for chA￿tIeS applylng FRS 102 Tather than Ihe v8rslon of Ihe St8t•menl of
Recommondad Praclice whlch Is feferred to In the Regulation8 but which has Since been ￿thdraWn.
The financlal statements are prepared in sterllng, which is the functlon81 currency ol the CIO. Monetary
¥mounts in these fin8nelAI stalernents are rounded to the nearv¥l £.
The financial Statements have been prepared under th8 hlstorfcal cost convvntlon. modlfled lo Indud8 the
revalu8llon of Ilsted Investments 81 falf value. The prfn¢lpal accounting polirye8 adopted are 8el out bèl¢)w.
1.2 Golng eone•rn
At the time of #pprovlng the flnandal $tatem8nls, the tN$t&88 have o rea8onBble ¢xpectation that the CIO hA8
adequatè rèsDurce8 lo contsnue In operational existenu lor the loresee8ble luture. ThuB the trus1eè$ ¢ontlnue
10 8éopt the golng concem basls of accounllng In preparing the financial 5tat&ments.
1.3 Ch•rft•blt fund•
Unrestricted funds are avallable for u80 81 IhB dl8crdon of the Im8t8•s in furth•ranca of thelr chaiitable
obl8cilves.
Deslgngted funds cOrnp￿se funds whlch have been set aS￿e at Ihg dlscretion of th¥ trustees for specifi
pU￿>S&S. The purposes and uses ol the designated lunds are sel oul in the note8 to the flnancABI 6tatemonts.
1.4 Incom•
Income Is recognlsed when the CIO 1$ legalty entylled to 118ft8r any perfoTrnpnce condrtlon5 have been met,
the amounts can be measured rellabty. and It is probable that Income wlll bè reeelved.
Cash donations ara recognised on receipt. Other donation$ are recognised onco th8 CIO has been notlfied of
the don8b"on, unless perfom8ncÉ conditions require defeThal of Ihe arnount. Income tax recoverable relation
lo donatsons received under GiftAid or deeds of covenant 15 recogn15ed at the time of thè donation.
Le9aci85 are recognised on recelpt or othe￿158 rf the CIO has been notified of an impendlng dlstrfbutlon. the
amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent
asset.

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng poll¢l•s Icontlnuedl
Invéstment incoine linduding divldendsl are recognised when recelved.
1.6 Expendltur•
Expendllure is recognlsed once there Is a legal or constructive obligats'on lo transfer economic benefft to
Ihird paty. it 18 probable that a tran5feT of ts¢onomlc benefft6 wlll be Tequlred in setdement, and thè Amount of
the obllgation cgn be measured reliabty.
Expendllure 15 classlfied by acti￿ty. The Costs of each aCt￿ty made up of the total of dlrect costs and
shar8d costs, includlng support COSts Involved in undert8klng eath activity. Direct costs attributsble to a slngle
8¢tlvty are allocated ¢Jiredy to th81 activty. Shared ¢o$ls which contribute lo more than one activity and
61JPPOrt C08t8 whlch ar8 not attributable to a Single a¢tlvity are apportloned betwèen th08e activitle3 on 8 bB$l$
consistent wilh the usè of resource3. Central $1off costs are allocated on the b8818 01 Jmo 8p•nl, and
depreclatkin tharges Are allocated on the portlon of Ihe 8sset'B Use.
1.6 Property, pl4nt and •qulpment
Property, plant and equipment are In￿alty measured at cost and 8ubsequentty mea$ur•d al cost or v8luallon,
net of depredallon and any Impalmi8nt1059eB.
Deprèelatlon Is recognl8ed 80 8¥ lo wrrt• off the c051 or v•luaUon ol 8ssets1•88 th•lf r••ldual v8lues over Ihelr
useful Ilves on the follow6n9 ba$ls.'
Freghold19nd and bulldlngs
Flxtur88 and fittlngi
50 year 8tr8i9hl line
8 year Btraighl lin•
The gain OT loss arlsing on the dlsposal of an 05$el Is determined as the difference befvleen the sale pro¢eeds
and the Garrying volue of the asset, and IB r¢¢ogni8ed in Ihe 8talemènt of fingncial activllles.
1.7 Non4urrnnt Inv••im8nts
Fixed a$s8t Investmenls are Initial￿ meosured at tr8nJpdon prlco exdudinB tran88don cos13, and are
subsequently measured at falr value at each reportlng date. Changes In Ialr valu• are recognlBed in n•1
Incomellexpendlluro) lor the year. Transaction Go¥ls ar¢ expensed as incurred.
1.8 ImpAlrni•nt ol non•CUTrent ¥•$ot•
At each reportlng end date, the CIO rpvlBw$ the carrylng amounts of itg tsngible assets lo d*termln8 whalher
thefé is any Indlcallon that those assets have suffered an impalrrnent loss. If any Buch indication exlsts, the
co¥eTable amount of the asset 18 esllmated in order lo delefmin• the extant of th8 impalm)enl Ios6 lif any).
1.9 Ca•h ¥nd eash oqulvalent•
Cash and cash oquivalents Include cash In hand, deposits held Bt call wNh banks, other short-term Ilquld
investments with origlnal maturities of three monlhg or less, and bank overdrafts, Bank overdrafts orè shown
wlthin boTrowlng$ in current liabilitie6.
1.10 Flnanelal InstYumont6
The CIO has 818Cted to appty the provision$ of Sectlon 11 '8asic Financial Instruments, and Sedon 12 '0ther
Financial Instruments Issues. of FRS 102 to all of il5 financial instwments.
Flnancial inBtruments are recognised in the CIO'$ balance sheel vthen the CIO becomes paty lo th¢
contractual prov6Èlons ofthe instrumenL
Finand81 assets and liabllilies arè offset, Mth Ihe net amounts presented in the financial Statements, when
there Is a legalty enforceabl8 rlght to set off the recognised amounis and there Is an intention to settle on a net
basis or lo realise the osset and the liabiltty gimuttaneou5ty.

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Aeeountlng poll¢l•s Iconilnuodl
Basic fln8ncl•lassets
Basic finanual assets, which Include trade and other reCeI￿bleS and ca6h and bank balances, are initialty
measured 8t tran$gCtlon PTlCg Induding transactlon costs and are subsequentty carried al amortised co81
using the effèctive interest method unless the arrangernent constitutes a flnanang transaction. where the
transacuon 18 measured al the present Valuè of the future receipts di$¢ounlod at a mart*l role ol IntereBI.
Flnanclal 855ets classified 0$ receivable ￿thIn one year are not amortised.
B•8ic flnoncl•l Il•billtles
Baslc financial Ilabilities, Indvdlng trade and other payables and bank loan8 gre inltl81ty r•cognised al
transaction prfce unleB8 the arrgngemenl constjtules a fln8nclng transaction, vthere th? debt Instrument 18
mea8ured Al the present value of the futurfr payments discounted al 8 market rate of Interest. Fln8nd81
liabilities ¢lasslfied a3 payable withln one year are not amortlsed.
D?bt In$trumenls Jr• subsequently cgrrled at amortI￿d c05t, U￿n9 the effectlve Inlpro$t rate method.
Trade p8yabl•8 are obllgallong to pay lor gDod$ or 6ervic&s that have been a¢qulfed in the ordinary cKJur8tr of
oper8tJon¥ from 8uppller$. Amounts Payable ar6 cl8561r1￿ as currenl li8bililles il payment Is due ￿thIn onè
year or less. l* not, thèy are presented as non-curTenl liabilltles, Tr8da payables ar¢ recognised Inrti•lly 8t
trensjdlon prfce and $ubsequenlly m•88ured al omortI￿d c051 uslng th• effective Inl•f¢$t method.
Qérneognldon of Ilnancl•l Il•bllhl•s
Fln8na81 Ilabllitles are der•cogn18ed when ¢he CIO'B contractual obllggtlons explr• or 8re dl8charyed or
can¢&lled.
Crltlc•l •ccountlng ••tlm•t•• •nd ludg•morrt•
In the applkalon of the CIO'S accounting policles, the Iruslees are required to make ludgernents, estlmBle6
and aB8UrnPtions about th& carying Jmount of asset8 and Ilabllitles that are not readily apparent from other
sour¢e$. The estlmBleB Ynd assodated assumptions are based on hislorl¢al experiencè and other factorn Ih•t
are consldered to be relevant. ActUg1 results may dlffer from these e61Imat8s.
The estimate6 and underfying 8$sumptions 8r• reviewed on an ongDlng b8$ls. Revlslons to accounting
estimates 8rn recogn15ed In the period In whlch the e8tirnate is rev15ed wh¢re the revlslon affects onty that
period, or In the perfod of the revlBlon and fvture perlods where the T8￿￿0n affects toth current and fulure
perlod$.
Incom• from donation8 ond leg•cl
Unr•strbct•d
funds
2025
Unr•itrlcted
fund8
2024
Donatlons and gifts
Gran
1,500
5,000
1,500
25,000
6,500
26.500
10-

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
In¢om• from don8tlons and l•ga¢le¥
Unr••trl¢t•d
unl￿trIct•d
lunth
lund•
2025
2024
£ £ Icontinuedl
Grnntfj
Po8lcode Lott•ry
Dorby8hlre Envlronm•nl
25,000
S,OCQ
5.000
2S,OLKJ
In¢om• from charlt•bl• let1vl￿¢*
UnY••trlet•d
fund•
2025
UnM•trlet•d
fund•
2024
Charftabl• •ctlvltle•
Hlr• of hall
Hlre ol sport$ fl•ld
The Old Bllllard Room
Flot r•nt
40,814
6,350
21,134
18,444
36.893
8,570
21,456
7,050
86,742
71,989
Income from oth•rtridlng acllvll
Unre•trl¢ted Unre•trl¢t•d
fund•
fund•
2026
2024
FundTaiSSng avents
2,521
1,102
Income Irorn In¥ostm•nt•
Unrnfjlrfct•d Unro•trlct•d
fund•
fund¥
2026
Interest recelvable
1.708
1,670

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
ExpendStur• toward• charltable a¢tl¥ltl¢s
2026
2024
Deweclatlon and lfflpalmiant
Utllbtle
In$ur8nce
Repalr8 8nd makntenanc&
Cleaning
Llcences
Contractor coBIs
Sundry Costs
12,086
3,684
2,164
34,709
3.711
1.298
29.323
1.038
12,086
6,828
1,982
48,152
4,004
1.304
30,058
713
88,011
105,107
Share of support coBts {see note 81
Share of gov8rn8nce costs l$eo note 81
3.083
3,482
3,925
2,784
94.558
111.798
Support ¢o•ts •lloG•t•d to •ctlvltle•
Ch•rltsbl•
actlvltle•
2025
Totsl
2024
Telaphon•
Computer and IT costs
Govem8nce
463
2.800
3,482
434
3,491
2.764
6,545
8.889
2025
2024
Govorn4n¢• ¢08tS GomprS80:
Accountsn¢y
Legal and profes$lonal
1.200
2.282
1.200
3,482
2,764
Governance costs indude¥ plyments lo the Indapendent Examiner of £1,200 for Independent Examinatlon
work.
12-

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Net movement In fund•
2025
2024
The net movement In fvnd8 1$ Ststed after ch4rglngl{credillng1'.
Fees payable forth& Independent 8xarnSnaVon of the tharNy'8 Iln8ndal
statement8
Dewedalon of owned prop•rty, plant and equlpm8nt
1,200
12,086
1,200
12,086
10 Trujjte
Nonè of the trustees lor any p•r80n8 (>Jnnected them) recelved any r8murt8Tation cf b•nefft8 from the
CIO durfng Ihe year.
11 Galn• and lo••M on Inv•otm•nt•
Unrn•trlct•d Unr•strl¢t•d
fund•
fund•
2026
2024
Galn81llos8esl artGlng on.,
Revaluallon of Investsnenl8
12.022)
933
12 T•Mllon
Th• ¢h8rtty Is oxernpl from tsxallon on Ils b￿aUse 911 Ks Incom• Is applled for charltoble puryjoses.
13 Prop•rty, plant 4nd •qulpm•nt
Fr••hold l&nd FI￿￿1•• ind
•nd buVAllngi
fftllnq•
Tolal
C￿1
At l J•nuary 2025
782.422
58.295
840.717
At 31 Decemb8r 2025
782.422
58,295
840,717
Deprecl•tlon and Impalrni•nt
At 1 January 2025
Deprec18tion charged In tho year
301,252
12,088
5B.295
359.547
12,086
Al 31 December 2025
313.338
58.295
371,833
Carrylng •maunt
Al 31 Dac•mber 2025
469,084
469,084
At 31 December 2024
481,170
481.170
13-

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
14 Flx•d *•set Investrn•nts
COIF fund
Cost or valuatlon
At t January 2025
Valuallon changes
42.244
12,023}
At 31 December 2025
40,221
C•rylng amount
At 31 December 2025
40,221
At 31 Dacember 2024
42,244
15 Tr&d• •nd oth•r r•c•bv#bl
2026
2024
Amounts falllng duo *4thln on• y•ar:
Other recelvabl•8
Prepayment8 and aclxuod Income
7,353
3,181
7,OBg
2,398
10.514
0,487
16 Cuvrnni Ilabllld
202J
2024
Not•
Deferred In¢om•
Tradè payables
Other payables
Accruals and deferred income
17
4,966
2.922
5.275
1,300
8,030
3.422
8,475
1,200
14,463
19.127
17 DelerTed Income
2025
2024
Other deferred incom?
4.966
8,030
Oeferred income is induded in the finanaal statements as follows..
14-

SHIPLAKE MEMORIAL HALL
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
17 Deferred Income {Contlnu•dl
2026
1024
Deferred income is included ￿thIn..
Current Ilabdities
4.966
8.030
Movemènts in the year,.
DefeThed income at 1 January 2025
Releas8d from prevlous periods
R88OUfC•8 d•ferred In the y?4r
8,030
18,0301
4,988
6,973
16,9731
8.030
Deferre(I Income at 31 D8cMmber 2025
4,986
8.030
18 Unr•8trlcted fund•
The unreslri¢led fund8 01th• charlty comprfse Ihe unexpended balances of donatlons and grants vthlch are
not sublarl to spednc condltlons by donors and grantors As to how they may be u98d. These indude
deslgnated lunds which have been 8•t 881de out of unre8trfcted funds by th• tru8tee8 for specffic purpose8.
Tr•n•l•rn
G•ln• and
At31
D•¢•mb•r
2026
At 1 Janu•ry
2026
Incomlng
rn•ovrc••
R••our¢••
•xpend•d
FLxed aB8et
fund
Malnten8nce
re￿Ne
Genero1 funds
481.170
112,0861
489,084
10,000
80.604
10,000
73,583
97,471
194,5881
12,088
12.0221
551,774
97,471
194,5561
12,0221
552.887
PYevlou8 year:
At l Jlnuary
2024
Incomlng
re8ource¥J
Resource•
expend•d
Tran•f•r•
Galn• and
At31
D•¢emb•r
2024
Fixed asset
fun
Maintenance
reseNe
General funds
493,256
{12.0861
481.170
10,OC
$8.140
10,000
60,604
1 D1,241
1111,7981
12,088
933
561.396
101,241
1111,7961
933
551,774
19 Relatsd party transaellon•
There wefv no disclosable related party transactions du￿nll the yeJf12024 - none).
15.