2025-06-30-accounts - Widecombe Community Hall CIO

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Widecombe Community Hall CIO

Charity No. 1182621

Company No. CE016936

Trustees' Report and Unaudited Accounts

30 June 2025

Widecombe Community Hall CIO Contents

	Pages
Trustees' Annual Report	2 to 4
Independent Examiner's Report		5
Statement of Financial Activities		6
Summary Income and Expenditure Account		7
Balance Sheet		8
Notes to the Accounts	9 to	15
Detailed Statement of Financial Activities	16 to	17

Page 1

Widecombe Community Hall CIO Trustees Annual Report

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 30 June 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Company No. CE016936

Charity No. 1182621

Principal Office

Old Walls Widecombe-in-the-Moor Ponsworthy Newton Abbot TQ13 7FA

Registered Office

Old Walls Widecombe-in-the-Moor Ponsworthy Newton Abbot TQ13 7FA

Directors and Trustees

The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:

C.J. Elliott

Y.M. Elliott C. Mayhead P. Mcafee L.N. Mortimore A.J. Peake S.J. Reeve I. Russell

Accountants

Precise Accountants Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 5WR

Page 2

Widecombe Community Hall CIO Trustees Annual Report

OBJECTIVES AND ACTIVITIES

Our charity’s purposes, as set out in the objects contained in the charity’s constitution, are to:

Establish and run a village hall and to promote for the benefit of the inhabitants of the Parish of Widecombe and all adjoining Parishes (“area of benefit”) without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the conditions of life of the said inhabitants.

We review our aims, objectives and activities each year.

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

ACHIEVEMENTS AND PERFORMANCE

Since the incorporation of the charity in 2019, we have been working to establish a new community hall in Widecombe.

Sub-committees, with clear Terms of Reference focus on ‘Design’ and ‘Finance and Fundraising’ issues, keep moving the project forward.

With planning permission granted and the Hayes Field now in the legal ownership of the charity, enabling works have progressed well, through the extensive use of local volunteers. A new site access has been created and the site has been drained and levelled with a new drainage swale now created. Volunteer teams continue to keep the site maintained and we have saved thousands of pounds through generously donated time, equipment and materials.

Work with our Architect, Andrew Kirby, has moved the detailed design work forward ready for tendering to contractors.

Fundraising events have continued to be successful this year with over £65,000 raised locally to date. Our ‘Supporting Wall’ initiative, selling engraved stones which will be built into the entrance, has proven to be popular. Events such as pop-up cake stalls, Japanese Dinner, Easter Duck Race and our Big Widecombe Barn Dance have kept this project community focussed and raised essential funds.

PLANS FOR FUTURE PERIODS

Significant fundraising is ongoing, with major grant funding applications being submitted in throughout 2025. Tender packs are ready to be issued to local contractors for bidding as soon as funds are secure, with Phase 2 of our plans to achieve a watertight building our priority. Ongoing volunteer support will continue, particularly on-site where hands-on preparatory and landscaping work can keep costs down and maintain a sense of community ownership of this project as it progresses. Fundraising and social events are also planned, including pop-up cake stalls, a Valentines Dinner & Dance and the annual Duck Race.

Page 3

Widecombe Community Hall CIO Trustees Annual Report

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).

Signed on behalf of the board

Y.M. Elliott Trustee

22 October 2025

Page 4

Widecombe Community Hall CIO Independent Examiners Report

Independent Examiner's Report to the trustees of Widecombe Community Hall CIO

I report to the charity trustees on my examination of the financial statements of Widecombe Community Hall CIO for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.

Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe:

accounting records were not kept in accordance with section 386 of the 2006 Act ; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Mr Lee James Hardacre FCCA/FMAAT Precise Accountants Ltd Unit 4 Seaton Park 36 William Prance Road Derriford Plymouth PL6 5WR 22 October 2025

Page 5

Widecombe Community Hall CIO Statement of Financial Activities

for the year ended 30 June 2025

Unrestricted funds 2025 £ 8,707 11,315 7,427 -	Restricted funds 2025 £ - - - 500	Total funds 2025 £ 8,707 11,315 7,427 500	Total funds 2024 £ 12,325 5,419 1,671 500
27,449 332 1,982 9,398	500 - - -	27,949 332 1,982 9,398	19,915 1,584 1,511 7,408
11,712 -	- -	11,712 -	10,503 -
15,737 -	500 -	16,237 -	9,412 -
15,737	500	16,237	9,412
15,737 232,289	500 500	16,237 232,789	9,412 223,377
248,026	1,000	249,026	232,789

Page 6

Widecombe Community Hall CIO Summary Income and Expenditure Account

for the year ended 30 June 2025

Income Interest and investment income Gross income for the year Expenditure Total expenditure for the year Net income before tax for the year Net income for the year	2025 £ 20,522 7,427 27,949 11,712 11,712 16,237 16,237	2024 £ 18,244 1,671
		19,915
		10,503
		10,503
		9,412
		9,412

Page 7

Widecombe Community Hall CIO Balance Sheet

at 30 June 2025

Company No. CE016936 Notes 2025 £ Fixed assets Tangible assets 12 52,386 52,386 Current assets Debtors 13 223 Cash at bank and in hand 197,198 197,421 Creditors:Amount falling due within one year 14 (781) Net current assets 196,640 Total assets less current liabilities 249,026 Net assets excluding pension asset or liability 249,026 Total net assets 249,026 The funds of the charity Restricted funds 15 Restricted income funds 1,000 1,000 Unrestricted funds 15 General funds 248,026 248,026 Reserves 15 Total funds 249,026	2024 £ 37,949
	37,949 410 195,060
	195,470 (630)
	194,840 232,789
	232,789
	232,789
	500
	500 232,289
	232,289
	232,789

These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

For the year ended 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the board on 22 October 2025

And signed on its behalf by:

Y.M. Elliott Trustee

22 October 2025

Page 8

Widecombe Community Hall CIO Notes to the Accounts

for the year ended 30 June 2025

1 Accounting policies

Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.

Income

Recognition of income Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is included in the the SoFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services and These are only included in income (with an equivalent amount in expenditure) facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

Widecombe Community Hall CIO Notes to the Accounts

Expenditure

Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on raising These comprise the costs associated with attracting voluntary income, fundraising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions 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 amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 10

Widecombe Community Hall CIO Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 11

Widecombe Community Hall CIO Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Investments Other Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies General donations 5 Income from charitable activities Fund Raising income	Unrestricted funds 2024 £ 12,325 5,419 1,671 - 19,415 1,584 1,511 7,408 10,503 8,912 8,912 8,912 223,377 232,289 Unrestricted £ 8,707 8,707 Unrestricted £ 11,315 11,315	Restricted funds 2024 £ - - - 500
		500 - - -
		-
		500
		500
		500 -
		500
		Total 2025 £ 8,707
		8,707
		Total 2025 £ 11,315
		11,315

Page 12

Widecombe Community Hall CIO Notes to the Accounts

6 Income from investments

Bank interest received 7 Other income Other grants 8 Expenditure on raising funds Fundraising trading costs 9 Expenditure on charitable activities Expenditure on charitable activities Fund Raising income Governance costs 10 Other expenditure Advertising Premises costs General administrative costs Legal and professional costs	Unrestricted £ 7,427 7,427 Restricted £ 500 500	Total 2025 £ 7,427 7,427 Total 2025 £ 500 500

	Unrestricted £ 332 332 Unrestricted £ 1,982 1,982 Unrestricted £ 58 114 1,211 8,015 9,398	Total 2025 £ 332 332 Total 2025 £ 1,982 1,982 Total 2025 £ 58 114 1,211 8,015 9,398

11 Staff costs

No employee received emoluments in excess of £60,000.

Page 13

Widecombe Community Hall CIO Notes to the Accounts

12 Tangible fixed assets

£

Cost or revaluation At 1 July 2024 Additions At 30 June 2025 Net book values At 30 June 2025 At 30 June 2024 13 Debtors Prepayments and accrued income 14 Creditors: amounts falling due within one year Accruals 15 Movement in funds Restricted funds: Restricted income funds: Widecombe Parish council Total Unrestricted funds: General funds Total funds	At 1 July 2024 500 500 232,289 232,789	2025 £ 223 223 2025 £ 781 781 Incoming resources (including other gains/losses ) £ 500 500 27,449 27,949	37,949 14,437 52,386 52,386 37,949 Resources expended £ - - (11,712) (11,712)

Purposes and restrictions in relation to the funds: Restricted funds: Widecombe Parish council Landscaping and car park kerbing

Page 14

Widecombe Community Hall CIO Notes to the Accounts

16 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets Net current assets	Unrestricted funds £ 52,386 196,640
	249,026

17 Reconciliation of net debt

Cash and cash equivalents Net debt	At 1 July 2024 £	Cash flows £
	195,060	2,138
	195,060 195,060	2,138 2,138

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 15

Wldetombe Communlty Hall CIO Notes to the Accounts Page 16

Widecombe Community Hall CIO Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Stocks

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Trade and other creditors

Page 17

Widecombe Community Hall CIO Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are depreciated in the same way as owned assets.

Pension costs

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 18

Widecombe Community Hall CIO Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Investments Other Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies General donations 5 Income from charitable activities Fund Raising income	Unrestricted funds 2024 £ 12,325 5,419 1,671 - 19,415 1,584 1,511 7,408 10,503 8,912 8,912 8,912 223,377 232,289 Unrestricted £ 8,707 8,707 Unrestricted £ 11,315 11,315	Restricted funds 2024 £ - - - 500
		500 - - -
		-
		500
		500
		500 -
		500
		Total 2025 £ 8,707
		8,707
		Total 2025 £ 11,315
		11,315

Page 19

Widecombe Community Hall CIO Notes to the Accounts

6 Income from investments

Bank interest received 7 Other income Other grants 8 Expenditure on raising funds Fundraising trading costs 9 Expenditure on charitable activities Expenditure on charitable activities Fund Raising income Governance costs 10 Other expenditure Advertising Premises costs General administrative costs Legal and professional costs	Unrestricted £ 7,427 7,427 Restricted £ 500 500	Total 2025 £ 7,427 7,427 Total 2025 £ 500 500

	Unrestricted £ 332 332 Unrestricted £ 1,982 1,982 Unrestricted £ 58 114 1,211 8,015 9,398	Total 2025 £ 332 332 Total 2025 £ 1,982 1,982 Total 2025 £ 58 114 1,211 8,015 9,398

11 Staff costs

No employee received emoluments in excess of £60,000.

Page 20

Widecombe Community Hall CIO Notes to the Accounts

12 Tangible fixed assets

£

Cost or revaluation At 1 July 2024 Additions At 30 June 2025 Net book values At 30 June 2025 At 30 June 2024 13 Debtors Prepayments and accrued income 14 Creditors: amounts falling due within one year Accruals 15 Movement in funds Restricted funds: Restricted income funds: Widecombe Parish council Total Unrestricted funds: General funds Total funds	At 1 July 2024 500 500 232,289 232,789	2025 £ 223 223 2025 £ 781 781 Incoming resources (including other gains/losses ) £ 500 500 27,449 27,949	37,949 14,437 52,386 52,386 37,949 Resources expended £ - - (11,712) (11,712)

Purposes and restrictions in relation to the funds: Restricted funds: Widecombe Parish council Landscaping and car park kerbing

Page 21

Widecombe Community Hall CIO Notes to the Accounts

16 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets Net current assets	Unrestricted funds £ 52,386 196,640
	249,026

17 Reconciliation of net debt

Cash and cash equivalents Net debt	At 1 July 2024 £	Cash flows £
	195,060	2,138
	195,060 195,060	2,138 2,138

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 22

Wldetombe Communlty Hall CIO Notes to the Accounts Page 23

Widecombe Community Hall CIO Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Stocks

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Trade and other creditors

Page 24

Widecombe Community Hall CIO Notes to the Accounts

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.

Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are depreciated in the same way as owned assets.

Pension costs

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Company status

The company is a private company limited by guarantee and consequently does not have share capital.

Page 25

Widecombe Community Hall CIO Notes to the Accounts

3 Statement of Financial Activities - prior year

3 Statement of Financial Activities - prior year
Income and endowments from: Donations and legacies Charitable activities Investments Other Total Expenditure on: Raising funds Charitable activities Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 4 Income from donations and legacies General donations 5 Income from charitable activities Fund Raising income	Unrestricted funds 2024 £ 12,325 5,419 1,671 - 19,415 1,584 1,511 7,408 10,503 8,912 8,912 8,912 223,377 232,289 Unrestricted £ 8,707 8,707 Unrestricted £ 11,315 11,315	Restricted funds 2024 £ - - - 500
		500 - - -
		-
		500
		500
		500 -
		500
		Total 2025 £ 8,707
		8,707
		Total 2025 £ 11,315
		11,315

Page 26

Widecombe Community Hall CIO Notes to the Accounts

6 Income from investments

Bank interest received 7 Other income Other grants 8 Expenditure on raising funds Fundraising trading costs 9 Expenditure on charitable activities Expenditure on charitable activities Fund Raising income Governance costs 10 Other expenditure Advertising Premises costs General administrative costs Legal and professional costs	Unrestricted £ 7,427 7,427 Restricted £ 500 500	Total 2025 £ 7,427 7,427 Total 2025 £ 500 500

	Unrestricted £ 332 332 Unrestricted £ 1,982 1,982 Unrestricted £ 58 114 1,211 8,015 9,398	Total 2025 £ 332 332 Total 2025 £ 1,982 1,982 Total 2025 £ 58 114 1,211 8,015 9,398

11 Staff costs

No employee received emoluments in excess of £60,000.

Page 27

Widecombe Community Hall CIO Notes to the Accounts

12 Tangible fixed assets

£

Cost or revaluation At 1 July 2024 Additions At 30 June 2025 Net book values At 30 June 2025 At 30 June 2024 13 Debtors Prepayments and accrued income 14 Creditors: amounts falling due within one year Accruals 15 Movement in funds Restricted funds: Restricted income funds: Widecombe Parish council Total Unrestricted funds: General funds Total funds	At 1 July 2024 500 500 232,289 232,789	2025 £ 223 223 2025 £ 781 781 Incoming resources (including other gains/losses ) £ 500 500 27,449 27,949	37,949 14,437 52,386 52,386 37,949 Resources expended £ - - (11,712) (11,712)

Purposes and restrictions in relation to the funds: Restricted funds: Widecombe Parish council Landscaping and car park kerbing

Page 28

Widecombe Community Hall CIO Notes to the Accounts

16 Analysis of net assets between funds

Analysis of net assets between funds
Fixed assets Net current assets	Unrestricted funds £ 52,386 196,640
	249,026

17 Reconciliation of net debt

Cash and cash equivalents Net debt	At 1 July 2024 £	Cash flows £
	195,060	2,138
	195,060 195,060	2,138 2,138

18 Related party disclosures

Controlling party

The company is limited by guarantee and has no share capital; thus no single party controls the company.

Page 29

Wldetombe Communlty Hall CIO Notes to the Accounts Page 30

Widecombe Community Hall CIO Notes to the Accounts

Expenditure

Taxation

The charity is exempt from corporation tax on its charitable activities.

Freehold investment property

Stocks

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Trade and other creditors

Page 31

Widecombe Community Hall CIO Detailed Statement of Financial Activities

for the year ended 30 June 2025

Unrestricte d funds 2025 £ 8,707	Total funds 2025 £ 8,707	Total funds 2024 £ 12,325
8,707	8,707	12,325
11,315	11,315	5,419
11,315	11,315	5,419
7,427	7,427	1,671
7,427	7,427	1,671
-	500	500
-	500	500
27,449 332	27,949 332	19,915 1,584
332	332	1,584
332 1,982	332 1,982	1,584 1,511
1,982	1,982	1,511
1,982 58	1,982 58	1,511 154
58	58	154
72 42	72 42	- -
114	114	-
712 259	712 259	677 210

Page 32

Widecombe Community Hall CIO

Detailed Statement of Financial Activities

26 214	- - - - - - - - - 500 500	26 214	8 202
1,211		1,211	1,097
780 7,235		780 7,235	630 5,527
8,015		8,015	6,157

9,398		9,398	7,408
11,712 -		11,712 -	10,503 -
15,737		16,237	9,412
15,737 -		16,237 -	9,412 -
	-
15,737	500 500 1,000	16,237	9,412
232,289		232,789	223,377
248,026		249,026	232,789

Page 33