**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: - Christopher Wyrill - John Gibbs - Liane Saunders ## **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 3. 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 4. 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 - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 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