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2025-12-31-accounts

REGISTERED COMPANY NUMBER: CE018721 (England and Wales) REGISTERED CHARITY NUMBER: 1185163

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Longwell Green Memorial Hall and Playing Field Association

Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH

Longwell Green Memorial Hall and Playing Field Association

Contents of the Financial Statements for the Year Ended 31 December 2025

Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 19
Detailed Statement of Financial Activities 20 to 21

Longwell Green Memorial Hall and Playing Field Association

Report of the Trustees

for the Year Ended 31 December 2025

The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1185163

Trustees

The following Trustees served during the year:

Accountants

Norton Tax Shops Limited - Station Road, Keynsham

Solicitors

Buckles Solicitors LLP - Queen Square, Bristol

OBJECTIVES AND ACTIVITIES

The current Chairman and Trustees and Management Team were elected in previous election with roles and responsibilities being considered based on individual expereirience. Management structure of the Centre is based on those skills and its Management Committee.

The Trustees are able to report that Longwell Green Memorial Hall & Playing Fields Association Charity Incorporated Organisation (CIO business for the year has been undertaken and completed without any unusual interruptions, enabling the Charity to continue its work to meet its operational values.

The organisations registered name is: Longwell Green Community Centre Memorial Hall and Playing Fields Association CIO.

Address: Shellards Road, Longwell Green, Bristol, BS30 9DU Formed: 02-09-1949 Registered: 04-09-2019 Registration Number: 1185163 Status: Charity Incorporated Organisation

Governance delivered by compliance with the existing constitution and Commissions guidance.

Trustees are nominated and elected by an open vote by the members at the AGM, the trustees, interviewed and elected by a vote of the trustees, propose any replacement trustees.

Longwell Green Memorial and Playing Fields CIO Trustees Annual Report

CHAIR'S REPORT

The Centres business has continued and developed very well during the past 12 months and resulted in another good performing year.

The Centre Management have done a great job, adding new members, parties and events with room hire being at a good level especially for parties.

Page 1

Longwell Green Memorial Hall and Playing Field Association

Report of the Trustees

for the Year Ended 31 December 2025

Our three business groups, Longwell Green CIO, Longwell Green Trading Ltd, and Longwell Green Community Sports Ltd have all performed well with staff and services operating across each business unit to maximise efficiency, all areas of income are up on last year

It is important to continue to grow our income to enable us to cover all our operating costs and fund repairs projects, grants are becoming more difficult to secure.

Whilst activities performance has been intense pressure on our costs with significant, increases in staff cost, and goods and services we have not been able to recover at the same rate of the increases.

Every effort is made by Liane and Stacey to reduce cost, save on energy and buy goods and services at the best price.

We did not increase room rates for existing users in 2025 although our costs did increase. With the introduction of a rise in National Insurance contributions and increase in minimum wage rates from April 26 we will have no choice but to review room hire rates and drinks prices.

It needs to be reiterated that we get No income from Hanham Abbotts, Oldland Parish or South Gloucestershire Councils towards our operating costs, everything at the Centre is self-funded.

In late 2025 we finally completed all the legal work associated with the Centres 3G facility which incurred us in a further 10K solicitor fee in 2025

Membership now runs for 12 months from date of commencement which has been well received by existing and new members.

Operating agreements (lease) have been put in place between LGCIO and LG Trading, LG community Sports, Community Sports and LG Seniors FC and LG Juniors FC and LG CIO with LG Seniors 3G Café and Scouts.

Football and Skittles along with room hire and events/parties contribute significantly to our bar income and we appreciate their support

The Eisteddfod had a reduced presence in 2025 and will not be with us in 2026, although Jenny Stone is organising a similar event. Even with the changes we still received a £3500 donation.

Stand Up and Reach Out social group run by Julie continues to be very popular and the Alzheimer's group numbers have risen to over 40 attendees. Tuesday Club and Probus are all successful and provide great opportunities for people to meet and socialise.

Health & Safety and Hygiene are all up to date and tests where required carried out regularly.

The building is kept in very good shape and appearance caretakers Neil, Andy and Quentin, for its age the building inside and out is wearing well.

The main roof still leaks occasionally and the best we can do is patch as required, the chance of finding or getting a grant for over 120K is very unlikely.

The soak aways at the front of the building are a problem and flood when we have heavy rain, eventually draining, we have struggled to find anyone interested in clearing them out, this needs investigation and possible major financial investment.

Major expenditure over the next couple of months will be the car park surface, to repair cracks and holes, this will be over 10K.

Page 2

Longwell Green Memorial Hall and Playing Field Association

Report of the Trustees

for the Year Ended 31 December 2025

The cark parking control system ANPR was installed and whilst there were a few hiccups initially, with not everyone being happy it has achieved the objective of stopping people not attending the Centre taking up parking spaces, those using Tesco's and other shops also leaving cars to get coach or bus were the main culprits, none of whom would want to contribute to the car park repairs.

Our Centre Manager Stacey and Assistant Laura are at the Centre Monday - Friday and often operate out of hours, they have done a brilliant job in developing new activities and ensuring the building occupancy is maximised, is well maintained, compliant and kept to a very high standard

All our staff provide a great service and do their jobs well; Julie and Lisa have taken on the roles of Bar Supervisors and are doing a great job.

Liane looks after our management accounts and Norton Tax Shops Ltd of Keynsham are our Financial Accountants.

It is a tremendous undertaking and responsibility to be a volunteer Trustee for the Centre and recognition and appreciation to John and Liane is well deserved.

I am satisfied the Centre is in a good place, well managed, financially controlled and has a great future.

Chris Wyrill Chairman of Trustees Longwell Green Memorial Hall & Playing Fields Association CIO

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

CE018721 (England and Wales)

Registered Charity number

1185163

Registered office

Community Centre Shellards Road Longwell Green Bristol BS30 9DU

Trustees

Mr J Gibbs Mr C Wyrill Mrs L Saunders

Page 3

Longwell Green Memorial Hall and Playing Field Association

Report of the Trustees

for the Year Ended 31 December 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH

Approved by order of the board of trustees on 20 March 2026 and signed on its behalf by:

Mr C Wyrill - Trustee

Page 4

Independent Examiner's Report to the Trustees of Longwell Green Memorial Hall and Playing Field Association

Independent examiner's report to the trustees of Longwell Green Memorial Hall and Playing Field Association ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 accounts 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  3. the accounts 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 accounts to be reached.

Mark Loader The Association of Accounting Technicians

Norton Tax Shops Limited 3 & 5 Station Road Keynsham Bristol BS31 2BH

Date: .............................................

Page 5

Longwell Green Memorial Hall and Playing Field Association

Statement of Financial Activities for the Year Ended 31 December 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Charitable activities
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
NET INCOME/(EXPENDITURE)
Transfers between funds
17
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
4,370
78,789
103,358
2,313
27,691
216,521
211,775
4,746
(79,000)
(74,254)
417,868
343,614		 Restricted
fund
£
30,000
-
-
-
-
30,000
34,863
(4,863)
79,000
74,137
595,021
669,158		 31.12.25
Total
funds
£
34,370
78,789
103,358
2,313
27,691
246,521
246,638
(117)
-
(117)
1,012,889
1,012,772		 31.12.24
Total
funds
£
32,285
80,700
102,075
696
500
216,256
255,165
(38,909)
-
(38,909)
1,051,798
1,012,889

The notes form part of these financial statements

Page 6

Longwell Green Memorial Hall and Playing Field Association

Balance Sheet

31 December 2025

Notes
FIXED ASSETS
Tangible assets
11
Investments
12
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
15
NET ASSETS
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
298,123
3,279
301,402
4,740
69,490
74,230
(32,018)
42,212
343,614
-
343,614		 Restricted
fund
£
560,158
-
560,158
-
109,000
109,000
-
109,000
669,158
-
669,158		 31.12.25
Total
funds
£
858,281
3,279
861,560
4,740
178,490
183,230
(32,018)
151,212
1,012,772
-
1,012,772
343,614
669,158
1,012,772		 31.12.24
Total
funds
£
899,499
3,279
902,778
8,547
118,957
127,504
(15,002)
112,502
1,015,280
(2,391)
1,012,889
417,868
595,021
1,012,889

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 7

Longwell Green Memorial Hall and Playing Field Association

Balance Sheet - continued

31 December 2025

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 March 2026 and were signed on its behalf by:

Mr J Gibbs - Trustee

Mr C Wyrill - Trustee

Mrs L Saunders - Trustee

The notes form part of these financial statements

Page 8

Longwell Green Memorial Hall and Playing Field Association

Cash Flow Statement for the Year Ended 31 December 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Cash flows from financing activities
Loan repayments in year
Net cash used in financing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
2
Cash and cash equivalents at the end of the
reporting period
2		 31.12.25
£
40,699
40,699
(1,781)
100
2,313
632
(5,194)
(5,194)
36,137
118,957
155,094		 31.12.24
£
22,331
22,331
(16,530)
-
696
(15,834)
(5,066)
(5,066)
1,431
117,526
118,957

The notes form part of these financial statements

Page 9

Longwell Green Memorial Hall and Playing Field Association

Notes to the Cash Flow Statement for the Year Ended 31 December 2025

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Profit on disposal of fixed assets
Interest received
Decrease in debtors
(Decrease)/increase in creditors
Net cash provided by operations
2.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Notice deposits (less than 3 months)
Overdrafts included in bank loans and overdrafts falling due within one year
Total cash and cash equivalents
3.
ANALYSIS OF CHANGES IN NET FUNDS		 31.12.25
£
(117)
43,000
(100)
(2,313)
3,807
(3,578)
40,699
31.12.25
£
1,653
176,837
(23,396)
155,094		 31.12.24
£
(38,909)
42,733
-
(696)
18,618
585
22,331
31.12.24
£
1,150
117,807
-
118,957
At 1.1.25 Cash flow At 31.12.25
£ £ £
Net cash
Cash at bank and in hand 118,957 59,533 178,490
Bank overdraft - (23,396) (23,396)
118,957 36,137 155,094
Debt
Debts falling due within 1 year (5,000) 2,802 (2,198)
Debts falling due after 1 year (2,391) 2,391 -
(7,391) 5,193 (2,198)
Total 111,566 41,330 152,896

The notes form part of these financial statements

Page 10

Longwell Green Memorial Hall and Playing Field Association

for the Year Ended 31 December 2025

Notes to the Financial Statements

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% on cost Improvements to property - at varying rates on cost Fixtures and fittings - 15% on cost Computer equipment - 25% on reducing balance

Taxation

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

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 11

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

2. DONATIONS AND LEGACIES

DONATIONS AND LEGACIES
31.12.25 31.12.24
£ £
Donations 34,370 32,285

The charity received a donation from Longwell Green Community Sports Limited for £30,000 which is restricted. Under FA ruling, the charity must save £30,000 annually to cover the repairs and renewal of the 3G pitch in 10 years from now.

3. OTHER TRADING ACTIVITIES

Hall activities and room hire
Other income
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Membership subscriptions
Charitable activities
Other activities
Charitable activities
Rent
Charitable activities
Services
Charitable activities		 31.12.25
£
91,320
12,038
103,358
31.12.25
£
2,313
31.12.25
£
2,580
1,380
57,000
17,829
78,789		 31.12.24
£
91,896
10,179		 31.12.24
£
91,896
10,179
102,075
31.12.24
£
696
31.12.24
£
2,117
3,140
56,400
19,043
80,700
80,700

continued...

Page 12

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

6. RAISING FUNDS

Other trading activities

Purchases
Staff costs
Advertising
Telephone
Accountancy
Book keeping
Rates and water
Heat and light
Repairs and renewals
Other premises costs
Insurance
Subscriptions and licences
Postage and stationary
Computer expenses
Legal and professional
Bank charges
Bank loan interest
Card charges
Depreciation
Profit on sale of assets
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Surplus on disposal of fixed assets		 31.12.25
£
4,792
120,229
189
1,236
1,057
6,900
4,860
33,071
6,123
7,100
8,571
29
411
466
7,587
404
131
582
43,000
(100)
246,638
31.12.25
£
42,999
(100)		 31.12.24
£
4,877
119,167
1,016
1,611
1,212
5,917
3,168
34,768
12,664
7,082
8,286
601
329
83
10,397
409
258
587
42,733
-
255,165
31.12.24
£
42,733
-

7. NET INCOME/(EXPENDITURE)

continued...

Page 13

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Employees
Trustees
No employees received emoluments in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,285
Charitable activities
Charitable activities
80,700
Other trading activities
102,075
Investment income
696
Other income
-
Total
187,756
EXPENDITURE ON
Raising funds
220,302		 31.12.25
£
121,779
(3,486)
1,936
120,229
31.12.25
10
3
13
Restricted
fund
£
28,000
-
-
-
500
28,500
34,863		 31.12.24
£
112,505
4,923
1,739
119,167
31.12.24
9
3
12
Total
funds
£
32,285
80,700
102,075
696
500		 31.12.24
£
112,505
4,923
1,739
119,167
31.12.24
9
3
12
Total
funds
£
32,285
80,700
102,075
696
500
216,256
255,165

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

continued...

Page 14

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued

NET INCOME/(EXPENDITURE)
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11.
TANGIBLE FIXED ASSETS
Improvements
Freehold
to
property
property
£
£
COST
At 1 January 2025
383,283
732,112
Additions
-
-
At 31 December 2025
383,283
732,112
DEPRECIATION
At 1 January 2025
79,632
137,091
Charge for year
7,665
34,863
At 31 December 2025
87,297
171,954
NET BOOK VALUE
At 31 December 2025
295,986
560,158
At 31 December 2024
303,651
595,021		 Unrestricted
fund
£
(32,546)
41,915
9,369
408,499
417,868
Fixtures
and
fittings
£
281,234
1,781
283,015
280,632
396
281,028
1,987
602		 Restricted
fund
£
(6,363)
(41,915)
(48,278)
643,299
595,021
Computer
equipment
£
400
-
400
175
75
250
150
225		 Total
funds
£
(38,909)
-
(38,909)
1,051,798
1,012,889
Totals
£
1,397,029
1,781
1,398,810
497,530
42,999
540,529
858,281
899,499

Page 15

continued...

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

12. FIXED ASSET INVESTMENTS

12. FIXED ASSET INVESTMENTS
Shares in
group Listed
undertakings investments Totals
£ £ £
MARKET VALUE
At 1 January 2025 and 31 December 2025 11 3,268 3,279
NET BOOK VALUE
At 31 December 2025 11 3,268 3,279
At 31 December 2024 11 3,268 3,279
There were no investment assets outside the UK.
13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£ £
Trade debtors 3,675 4,151
Other debtors 215 -
VAT - 4,396
Prepayments and accrued income 850 -
4,740 8,547
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.25 31.12.24
£ £
Bank loans and overdrafts (see note 16) 25,594 5,000
Trade creditors 1,060 2,008
Social security and other taxes 1,181 4,780
VAT 2,916 -
Other creditors 385 2,374
Accrued expenses 882 840
32,018 15,002

Page 16

continued...

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

15.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 16)
16.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
Bank loans
Amounts falling between one and two years:
Bank loans - 1-2 years
17.
MOVEMENT IN FUNDS
Net
movement
At 1.1.25
in funds
£
£
Unrestricted funds
General fund
417,868
4,746
Restricted funds
General Fund
595,021
(4,863)
TOTAL FUNDS
1,012,889
(117)
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
216,521
Restricted funds
General Fund
30,000
TOTAL FUNDS
246,521		 31.12.25
£
-
31.12.25
£
23,396
2,198
25,594
-
Transfers
between
funds
£
(79,000)
79,000
-
Resources
expended
£
(211,775)
(34,863)
(246,638)		 31.12.24
£
2,391
31.12.24
£
-
5,000
5,000
2,391
At
31.12.25
£
343,614
669,158
1,012,772
Movement
in funds
£
4,746
(4,863)
(117)

continued...

Page 17

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

17. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 1.1.24
in funds
£
£
Unrestricted funds
General fund
408,499
(32,546)
Restricted funds
General Fund
643,299
(6,363)
TOTAL FUNDS
1,051,798
(38,909)
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
187,756
Restricted funds
General Fund
28,500
TOTAL FUNDS
216,256
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 1.1.24
in funds
£
£
Unrestricted funds
General fund
408,499
(27,800)
Restricted funds
General Fund
643,299
(11,226)
TOTAL FUNDS
1,051,798
(39,026)		 Transfers
between
funds
£
41,915
(41,915)
-
Resources
expended
£
(220,302)
(34,863)
(255,165)
Transfers
between
funds
£
(37,085)
37,085
-		 At
31.12.24
£
417,868
595,021
1,012,889
Movement
in funds
£
(32,546)
(6,363)
(38,909)
At
31.12.25
£
343,614
669,158
1,012,772

continued...

Page 18

Longwell Green Memorial Hall and Playing Field Association

Notes to the Financial Statements - continued for the Year Ended 31 December 2025

17. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
General Fund
TOTAL FUNDS		 Incoming
resources
£
404,277
58,500
462,777		 Resources
Movement
expended
in funds
£
£
(432,077)
(27,800)
(69,726)
(11,226)
(501,803)
(39,026)

18. RELATED PARTY DISCLOSURES

During the year ended 31 December 2025, the charity rented premises to and recharged utilities costs to Longwell Green Trading Limited, a company wholly owned by Longwell Green Memorial Hall and Playing Field Association CIO, totalling £65,646.55 (2024: £63,312.52). Longwell Green Trading Limited also donated £700 to Longwell Green Memorial Hall and Playing Field Association CIO. At the year end, Longwell Green Trading Limited owed the charity £700 (2024: £nil).

During the year ended 31 December 2025, the charity recharged utility costs to Longwell Green Sports Limited, a company wholly owned by Longwell Green Memorial Hall and Playing Field Association CIO, totalling £15,357 (2024: £20,145). Longwell Green Sports Limited also donated £30,150 (2024: £28,000) to Longwell Green Memorial Hall and Playing Field Association CIO. At the year end, Longwell Green Sports Limited owed the charity £365.39 (2024: the charity owed Longwell Green Sports Limited £2,000).

Page 19

Longwell Green Memorial Hall and Playing Field Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Detailed Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25 31.12.24
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 34,370 32,285
Other trading activities
Hall activities and room hire 91,320 91,896
Other income 12,038 10,179
103,358 102,075
Investment income
Deposit account interest 2,313 696
Charitable activities
Membership subscriptions 2,580 2,117
Other activities 1,380 3,140
Rent 57,000 56,400
Services 17,829 19,043
78,789 80,700
Other income
Oldland PC Grants - 500
Football Foundation Grant 27,691 -
27,691 500
Total incoming resources 246,521 216,256
EXPENDITURE
Other trading activities
Purchases 4,517 4,217
Entertainers 275 660
Wages 121,779 112,505
Social security (3,486) 4,923
Pensions 1,936 1,739
Advertising 189 1,016
Telephone 1,236 1,611
Accountancy 1,057 1,212
Book keeping 6,900 5,917
Rates and water 4,860 3,168
Carried forward 139,263 136,968

This page does not form part of the statutory financial statements

Page 20

Longwell Green Memorial Hall and Playing Field Association

Detailed Statement of Financial Activities for the Year Ended 31 December 2025

Detailed Statement of Financial Activities
for the Year Ended 31 December 2025
31.12.25 31.12.24
£ £
Other trading activities
Brought forward 139,263 136,968
Heat and light 33,071 34,768
Repairs and renewals 6,123 12,664
Other premises costs 7,100 7,082
Insurance 8,571 8,286
Subscriptions and licences 29 601
Postage and stationary 411 329
Computer expenses 466 83
Legal and professional 7,587 10,397
Bank charges 404 409
Bank loan interest 131 258
Card charges 582 587
Depreciation of freehold property 7,666 7,666
Depreciation of improvements to property 34,863 34,863
Depreciation of fixtures & fittings 396 129
Computer equipment 75 75
Profit on sale of tangible fixed assets (100) -
246,638 255,165
Total resources expended 246,638 255,165
Net expenditure (117) (38,909)

This page does not form part of the statutory financial statements

Page 21