s&w Trumpington Village Hall Charity Charity Registration No: 1186242 Trustees, report and unaudited accounts For the year ended 31 March 2025 Trumpington Village Hall Charity Legal and administrative information Trustees A F Pemberton MA DL, Chair D Levien R F A Pemherton Rev M J Maxwell Charity numb•r 1186242 Principal address Trumpington Village Hall 75 High Street Trumpington Cambridge GB29HZ Accountants S&W Partners LLP Accountants Stonecross Trumpington High Street Cambridge CB2 9SU Independent examiner Julie Mutton FCA S&W Audit Chartered Accountants Stonecross Trumpington High Street Cambridge CB2 9SU Trumpington Village Hall Charity Contents Page Trustees, report Independent examiner's report Statement of financial activities Balance she8t Notes to the accounts 7-11 Trumpington Village Hall Charity Trustees, report for the year ended 31 March 2025 The Trustees present their annual report together with the accounts of the Trumpington Village Hall Charity for the year ended 31 March 2025. The Trustees conf irm that the annual report and a¢counts ol the charitable incorporated organisation comply with the current statutory requirements. the requirements of the charitable incorporated organisation s governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective l January 20191. The charity also trades under the name Village Hall. Objacts and activities The objectives of the charity are to provide a village hall, institute and reading room for the benefit of the inhabitants of the parish of Trumpington in Cambridgeshire. Therefore the Trustees consider that they havo complied with tho duty in soction 4 of thg Charitlgs Act 2011 to hovè duè regard to the public benef it guidance published by the Charity Commission. The hall is provided for parish requirements as they arise, and is maintained by a management committee. Achievements and performance Review of activities Hall rental income decreased slightly as less groups used the hall. Car park rental income remained the same as last year. Dgsplte this, the charity made a surplus during the year and is expected to continue to do so. Financial review Going ¢on¢em The Truste¢s hav8 a reasonable expectation that the Charity has adequate resources to continue in vperdLiuiial exibLeiiL¥ lur LIIE (viebvvdbltr fuLui¥. Fvi tliib ltrclbvll, tI-Itry Lolltiiiue to adopt tlie going concorn basis in preparing the accounts. Further details regarding the adoption of the going Concern basis can be found in the accounting policies. Reserves policy The Charity's objectives are as described above and it is incumbent on the Charity to ensure that adeqLiate fLinds are availablp to mepl tho.sp. nhjp.r.tivg.E. Thp. Trit*tAAq havft tAI(p.n thp. dpr.iqinn tn allnw thp reserves to build up to ensure adequate resources exist to secure the long-term future of the hall, as the car park is being used for daytime parking. The Trustees consider adequate reserves to be a minimunm of one years. worth of operating costs. Reserves held at 31 March 2025 were £59.99012024.. £40,2641 which represents 2 years, of operating costs. All reserves are held as unrestricted funds. Performan¢e The Charity has earned a surplus of £19,726 12024.. £19,669) in the year ended 31 March 2025. The Charity has net assets of £59,990 12024.. £40,264) including £49,662 12024.. £36,2551 of cash at 31 March 2025. considered sufficient to maintain the premises to a standard to enable the Charity to achieve its objectives. Principal funding The principal f unding a¢tivity of the Charity is the rent of the car park at the rear of the hall for day time car parking. along with the rental of the hall. Trumpington Village Hall Charity Trustees, report for the year ended 31 March 2025 Structure, governance and manag&mont Constitution Trumpington Village Hall Charity is registered as a charitable incorporated organisation and was set up by a constitution. The members of the charitable incorporated organisation are the Trustees. Trustees The trustees who served during the year were: A F Pemberton MA DL, Chair D Levien Fl F A P*mh*.rtnn Rev M J Maxwell Methods of appointment or election of Trustees The appointment of new Trustees is in the gift of the present Trustees. Trustees are selected with due consideration of their skills and local knowledge. Organisational structure and decision-making policies The objectivfjs of the Charity are to provide a village hall, institute and reading room for the benefit of the inhabitants of the parish of Trumpington in Cambridgeshire. The charity is managed by A F Pemberton MA DL.. who also acts as Treasurer. The manager of the hall is Sue- Ellen Beadle. Policies adopted for the induction and training of Trustees Trustees are required to read the guidance given by the Charity Commission relating to trustee duties and responsibilities. Financial risk management The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and f inances of the Charity, and are satisf led that systems and procedures are in place to mitigate exposure to the major risks. Trumpington Village Hall Charity Trustees. report for the year ended 31 March 2025 Tru$t¢es' responsibilities The trustees are responsible for preparing the Trustees, report and the accounts in accordance with applicable law and regulations. The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year in a¢¢ordance with United Kingdom Generally Accepted Accounting Practice Iunited Kinodom Accounting Standards and applicable regulations). Under that law the trustees must not approve the a¢¢ounts unless they are satisf led that they give a true and f air viow of the state of affairs of the trust and of the incoming resources and application of resources of the trust for that year. In preparing these accounts, the trustees are required to.. select suitable ac¢ounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether appli¢able accounting standards have been followed. subjoct to any material departures disclosed and explaintrd in the accounts,. and prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which are suff icient to show and explain the trust's transactions and disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the accounts comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and h$nce for taking reasonable steps for the prevontion and dctcction of fraud and othèr irrègularitiès. Approved by order of the members of the board of Trustees and signed on their behalf by.. A F Pomberton. MA Trustee Date.. Trumpington Village Hall Charity Independent examiner's report to the trustees of Trumpington Village Hall Charity report to the trustees on my examination of the accounts of Trumpington Village Hall Charity I'the Charity'l for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet and the notes to the accounts, including a summary of significant accounting policies. Respective responsibiliti8s of trustees and examiner and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements ot the Charities Act 20111.the Act'l. I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section1451511bl of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in r¢spect of the charity as required by section 130 of the Act., or the accounts do not accord with those records., or the accounts do not comply with the appli¢able requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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 erbabl8 a proper understanding of the accounts to be reached. Julie Mutton FCA Fp.Ilnw nf Thp Inqtitijte of Charterèd Accountants in Enalond & Wales S&W Audit Chartered Accountants Stonecross Trumpington High Street Cambridge CB2 9SU 7 January 2026 Date- Trumpington Village Hall Charity Statement of Financial Activities for the year ended 31 March 2025 Total 2025 Total 2024 Notes Income from: Donations and legacie8 Charitable a¢tivities Bank interest 8.704 42,941 115 3,452 46.877 101 Total in¢ome 51.760 50.430 Expenditurg on.. Charitable activities 32,034 30,761 Total axponditur 32,034 .qn.7fi1 Not movement in funds 19,726 19,669 Total funds brought forward 40.264 20.595 Total funds carried forward 59,990 40.264 All incoming resources and resour¢es expended derive from continuing activities. The notes on pages 7 to 11 form part of these accounts. Trumpington Village Hall Charity Balance sheet as at 31 March 2025 2025 2024 Notes Fixed assets Tangible assets 7,405 1,029 Current assets Debtors Cash at bank and in hand 6,136 49.662 5.933 36,256 55,798 42,189 Liabilitias Creditor8.' &mount3 folling due within one year 10 13,2131 12.9541 Net current assets 52,585 39,235 Total net assets 59,990 40,264 Charity funds Unrestricted income f unds 59.990 40,264 Total charity funds 59,990 40,264 The accounts were approved by the trustees and authorised for iSSL¢e on . A F Pemberton MA DL Trustee Date: The notes on pages 7 to 11 form part of these a¢¢ounts. Trumpington Village Hall Charity Notes to the accounts for the year ended 31 March 2025 Accounting policie5 General information Trumpington Village Hall Charity is a UK charity (No 11862421 and is a Charitable Incorporated Organisation. The principal place of business is Trumpington Village Hall, 75 Hioh Street, Trumpington, Cembridge, CB2 9HZ. 1.2 Basis of preparation The accounts 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 IFRS 1021 Icffcctivc 1 January 20191. The accounts have been prepared under the historieal cost convention, as modified to include the revaluation of certain assets. The trustees confirm that the charity is a public benef it entity as defined by FRS 102. The accounts are prepared on a going concern basi8,' there are no material uncertaintios about the charity's ability to continue as a going Concern. 1.3 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objects of the charity and which have not b8en designated for other purposes. 1.4 Income recognition All income is included in the Statement of Financial Activities when the trust is legally entitled to the in¢ome, when its receipt is probable and when it can be measured with reasonable certainty. Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the year is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received. the income is accrued. 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economie benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs. including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated dir8ctly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. 1.6 Interest re¢0ivable Interest on funds held on deposit is included when receivable and the amount can be moasured reliably by the Charity- this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. Trumpington Village Hall Charity Notes to the accounts for the year ended 31 March 2025 Accounting policies (Continued) 1.7 Tangible fixed assets and depreciation Tangible fixed assets costing £100 or more are capitalised and recognised when future economic benef its are probable and the cost or value of the asset can be measured reliably. Tangible fixed assets are initially recognised at cost. After recognition, Lknder the cost model. tangible fixed assets are m@agur@d at eogt legs aceLimLilated deprp.e.iatinn AnA Any Ap.riJm5Jlir tpd impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assetsloss their residual value over their estimated useful lives, usino the straight-line method. Depreciation is provided on the following basis.. Improvements to property Computer equipment Furniture and fixtures 20% 25% 25% 1.8 LiabÈlities and provisions Liabilities are recognised when thers is an obligation at the balance sheet date as a result of a past event. it is probable that a transfer of economic benefit will be required in settlement, and the amoltnt of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has receivod as advanced payments for the goods or servi¢es it mvst provide. 1.9 Financial instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Donations and legacies 2025 2024 Donations Grant received 20 3,432 8,704 8,704 3,452 Incomg f rom charitable activities 2025 2024 Car park rental Hall rental 10,400 32,541 10,400 36,477 42,941 46,877 Trumpington Village Hall Charity Notes to the accounts for the year ended 31 March 2025 Total expenditure on charitable activities 2024 Direct costs: Staff Costs Inote 61 Depreciation Insurance IT costs Light and heat Advertising PRS Sundries Repairs and maintenan¢e Rates and water 12,509 1.832 2,480 454 4,675 14.493 69 271 5,327 354 1,033 33 2,145 209 5,043 491 27,679 25,977 Support costs: Governan¢e costs Inote 51 4,355 4,784 4,355 4,784 32,034 30,761 Governanca costs 2025 Irbdependent 6xaminer's fees Accountancy fees Legal and professional fees 2.800 1,555 2,800 1,501 483 4.355 4.784 Trumpington Village Hall Charity Notes to the accounts for the year ended 31 March 2025 6 Staff costs 2025 2024 Wages and salaries Contribution to definod contribution pension schemes 12,261 248 14,258 235 12,509 14.498 The average numbor of employees during the year was 2 12024.. 31. No employee received remuneration amounting to more than £60,000 in either year. Trustees During the year, no Trustees received any remuneration or other benef its12024.. £nill. During the year ended 31 March 2025, no Trustee expenses were incurred12024.. £nill. Tangible fixed assets Pr¢perty improvement Computer Furniture & equipment fixtures Total Cost or valuation At1 April 2024 Additions 18,446 3.323 21,769 8,208 8.208 At 31 March 2025 18.446 3,323 8,208 29,977 Depr&¢iation At l April 2024 Charge for period 118,446) 12,2941 {2751 120,740) 11,8321 11,5571 At 31 March 2025 118,4461 12,5691 11,5571 (22,572) Net book value At 31 March 2025 754 6.651 7,405 At 31 March 2024 1,029 1,029 In eddition to the assets above, the charity owns the Village Hall itself. which was donated to the Trust in1908. -io- Trumpington Village Hall Charity Notes to the accounts for the year ended 31 March 2025 Debtors 2025 2024 Trade debtors 6,136 5,933 6,136 5,933 10 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other taxation and social security Pension contributions payable Accruals and deferred income 360 55 48 2,750 300 13 41 2,600 3.213 2.954 11 Statement of funds Balance at l April 2024 Balanco at 31 March 2025 Income Exponditure Unrostricted income funds 40,264 51,760 132,0341 59,990 Total f unds 40,264 51,760 132.0341 59,990 12 Related party transactions The Charity has not entered into any related party transactions during the year12024.. £nill. -li-