ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Company Number 13082133 Charity Number 1192891
ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
INDEX TO ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
| Page | |
|---|---|
| Company Information | 1 |
| Trustees’ Report | 2-4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7– 11 |
| Independent Examiner’s Report | 12 |
ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
COMPANY INFORMATION
Directors and Trustees Heather R Lutton (Chairman) Elizabeth Waring (Secretary) Roger M Davies (Treasurer) Martin Colville (Retired 10[th] November 2025) Stephanie Abell (Resigned 29[th] April 2025) Tom L Dempsey Tom Donnachie Peter D Mitchell (Resigned 28[th] March 2025) Martin Bell (Appointed 8[th] September 2025)
Company number 13082133 Charity number 1192891 Date of incorporation 15th December 2020 Registered office The Old Dairy Kelsall Road Ashton Chester CH3 8BH Bankers HSBC UK
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2025
The Trustees present their report and the accounts of the charitable company for the year ended 31[st] December 2025.
Incorporation
The company was incorporated as a company limited by guarantee on 15th December 2020 and became a registered charity on 21 December 2020. The Trustees are also the directors of the charitable company for the purposes of Company Law.
Objectives and Activities
The principal activity of the Charitable company is the provision and maintenance of a village hall for the use of the inhabitants of Ashton, Mouldsworth and Horton Cum Peel without distinction of political, religious, or other opinions, including use for meetings, lectures and classes and other forms of recreation and leisure time occupations, with the object of improving the conditions of life for the inhabitants.
Structure, Governance and Management of the Charity
Overall responsibility for the Incorporated Charity rests with a Board of Trustee-Directors (known as “Trustees”). Trustees ensure that the charity meets its legal and ethical obligations with respect to finance, health and safety, legal matters and compliance with regulatory bodies. It also has oversight of the strategic development of the Charity. Day to day management of the village hall is also undertaken by the Board of Trustees.
Public Benefit
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the strategy for the year.
Achievements and performance
Martin Colville retired as a Trustee in November 2025 after more than 30 years’ service to the charity and its predecessor Association. For many years, Martin was responsible for all operational aspects of running the village hall and has given invaluable support to the charity. The Village Hall continues to host a range of activities including a dance school, two choirs and several exercise classes together with occasional hires from local residents. Despite significant cost increases in recent years, hire charges have been retained at existing levels for the benefit of the village community.
The Trustees were delighted to be awarded a grant of £37,505 by FCC Communities Foundation during the year. The grant will be used to refurbish the hall with a new fire alarm system installed and interior and exterior decoration projects undertaken in 2025.Secondary glazing and a refurbishment of the kitchen will be completed in the first quarter of 2026. An £800 grant from Ashton Hayes Parish council was also gratefully received and will be used to draught proof the external doors.
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2025
Financial Review
Income of £50,400 was generated in 2025 including hall hire income of £11,815 (2024 £9,762) and grant income of £38,305 (2024 £3,000). Total expenditure including repairs and renewals costs of £2,490 (2024 £1,407), grant aided decorating costs of £12,954 and costs of generating grants of £4,032 (2024 Nil) was £30,178 (2024 £14,239). A net operating surplus after depreciation of £20,222 (2024 deficit £1,079) is reported. This year’s surplus, however includes £17,059 of Restricted Fund Grant income which will be spent in 2026.
The year-end balance sheet remains healthy with bank balances of £16,145 (2024 £18,299) Future Plans
The Trustees are reviewing available options to address the challenge of significant energy costs and the ongoing requirement to maintain the fabric of the hall. As noted above grant funding for the installation of secondary glazing, refurbishment of the kitchen and draught proofing has been obtained, and these projects will be undertaken in 2026. Hall hire charges will also be reviewed and new income sources pursued. Directors and Trustees
The trustees who served during the year are stated below: Heather R Lutton (Chairman) Elizabeth Waring (Secretary) Roger M Davies (Treasurer) Martin Colville (Retired 10[th] November 2025 Stephanie Abell (Resigned 29[th] April 2025) Tom L Dempsey Tom Donnachie Peter D Mitchell (Retired 28[th] March 2025) Martin Bell (Appointed 9[th] September 2025)
Auditors
The Company is exempt from audit under the Companies Act 2006 and Charities Act 2011. The annual report and accounts have been prepared in accordance with the requirements of Statement of Recommended Practice for Charities (Charities SORP) and the Companies Act 2006 as applicable for a small charitable company.
By order of the board
Trustee/Director Name R M Davies
Date: 30[th] March 2026
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ASHTON, MOULDSWORTH & HORTON CUM PEEL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
STATEMENT OF TRUSTEES RESPONSIBILITIES
The Trustees are responsible for preparing the annual report and the accounts in accordance with applicable law and regulations.
Company and charity law requires the trustees to prepare accounts for each financial year. Under that law, the trustees have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The accounts are required by law to give a true and fair view of the state of affairs of the company and of the surplus or deficit of the charitable company for that period. In preparing these accounts the directors are required to:
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select suitable accounting policies and apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the accounts comply with the Companies Act 2006 and the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31st DECEMBER 2025
| INCOME Donations and Grants (Note 3) Bank Interest Income from Charitable Activities (Note 2) Total Income EXPENDITURE Charitable Expenditure (Note 4) Costs of Generating Funds (Note 5) Total Expenditure Net Income /(Expenditure) Transfers (Deficit)/Surplus for the Year Reconciliation of funds Funds brought forward Funds carried forward |
Unrestricted Funds 2025 £ - 280 11,815 12,095 13,192 4,032 _ 17,224 (5,129) - _ (5,129) 96,971 91,842 5 |
Restricted Funds 2025 £ 38,305 - - __38,305_ 12,954 - __ 12,954 ____ 25,351 - _ 25,351 0 25,351 |
Total Funds 2025 £ 38,305 280 11,815 _ 50,400 26,146 4,032 30,178 20,222 - 20,222 96,971 117,193 ____ |
Total Funds 2024 £ 3,000 398 9,762 13,160 14,239 - ______ 14,239 (1,079) - ______ (1,079) 98,050 96,971 |
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
| BALANCE SHEET AT 31ST | DECEMBER 2025 | ||
|---|---|---|---|
| 2025 | 2024 | ||
| NOTE | £ | £ | |
| Fixed Assets | |||
| Tangible assets | 7 | 82,907 | 75,615 |
| Current Assets | |||
| Debtors | 8 | 19,444 | 4,371 |
| Cash at bank and in hand | 9 | 16,145 | 18,299 |
| Total Current Assets | 35,589 | 22,670 | |
| Creditors: amounts falling due within one year | 10 |
1,303 | 1,314 |
| Net Current Assets | 34,286 | 21,356 | |
| Total Net Assets | 117,193 | 96,971 | |
| Charitable Funds | 13 | ||
| Restricted Funds | 25,351 | - | |
| Unrestricted Funds | 91,842 | 96,971 | |
| Total Funds | 117,193 | 96,971 |
For the financial period ended 31[st] December 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 and no notice has been deposited under section 476 B (2). The company was also entitled to exemption from audit under section 144 (1) of the Charities Act 2011 and no notice has been deposited under section 146 (1). The directors, however, acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Companies Act and preparing accounts which give a true and fair view of the state of affairs of the company as at the year-end and of its surplus/deficit for the financial year in accordance with the requirements of sections 393 and 394 and which otherwise comply with the requirements of the Companies Act 2006, so far as applicable to the company.
The accounts have been prepared in accordance with the provisions of the Companies Act 2006 applicable to companies’ subject to the small companies’ regime.
These accounts were approved by the Trustees on 2026 and were signed on their behalf by:
…………………. Director Name H R Lutton dated 30[th] March 2026 ……………………Director Name R M Davies dated 30[th] March 2026
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2025
1. Accounting Policies
- 1.1. Accounting convention
The accounts are prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
The accounts have also been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) as applicable to small charities, the Companies Act 2006 and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1.2 Fund accounting
Unrestricted funds are available for use at the discretion of the trustees and in furtherance of the general objectives of the charity.
Restricted funds are subject to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Designated funds (if any) are unrestricted funds earmarked for particular purposes. 1.3 Income
All charity income, grants and donations are included in the statement of financial activities when the Charitable company is entitled to, is more likely than not to receive the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to categories of income:
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Voluntary income is received by way of grants, donations and gifts.
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Donated facilities are included at the value to the charity where this can be quantified.
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Incoming resources from the use of the village hall and from charitable trading activity are accounted for when earned.
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The village hall was acquired from St John’s Church, Ashton Hayes in 2021. There is an agreement whereby the church can use the hall free of charge for agreed times each Sunday.
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1.4 Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Liabilities are recognised when there is a legal and constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable accuracy. Expenditure includes any VAT and is reported as part of the expenditure to which it relates.
1.5 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation or at a valuation.
The cost of minor additions costing less than £1000 are not capitalised. Depreciation is provided on a straight-line balance basis using the following rates:
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Freehold Land is not depreciated.
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Buildings 2%
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No depreciation is charged on additions during a year
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2025
| 2. Income from Charitable Activities Hall Hire Income UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 Dance School Choirs Other Hall hire 6,255 2,103 3,457 - - - 6,255 2,103 3,457 5,300 2,025 2,437 Total Hire Income 11,815 - 11,815 9,762 3.Donations and Grants Grants’ receivable FCC Communities Foundation Ashton Hayes Parish Council Cheshire Community Action Total Donations and Grants - - - - 37,505 800 - 38,305 37,505 800 - 38,305 - - 3,000 3,000 4.Charitable Expenditure UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 £ Gas Electricity Water Insurance Cleaning & Waste Collection Grounds maintenance Repairs and renewals Interior Decorating Exterior Decorating Loft Insulation and Boarding EPC Report IT and telecoms costs Performing rights fees Companies House fees Bank charges. Subscription Sundry Expenses Depreciation of building 1,636 1,440 430 1,496 2,399 1,820 2,490 - - - - 204 117 34 37 50 39 1,000 - - - - - - - 7,440 5,514 - - - - - - - - - 1,636 1,440 430 1,496 2,399 1,820 2,490 7,440 5,514 - - 204 117 34 37 50 39 1,000 1,554 1,665 419 1,474 1,869 1,115 1,407 - - 2,880 295 204 197 47 63 50 - 1,000 TOTAL 13,192 12,954 26,146 14,239 |
2. Income from Charitable Activities Hall Hire Income UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 Dance School Choirs Other Hall hire 6,255 2,103 3,457 - - - 6,255 2,103 3,457 5,300 2,025 2,437 Total Hire Income 11,815 - 11,815 9,762 3.Donations and Grants Grants’ receivable FCC Communities Foundation Ashton Hayes Parish Council Cheshire Community Action Total Donations and Grants - - - - 37,505 800 - 38,305 37,505 800 - 38,305 - - 3,000 3,000 4.Charitable Expenditure UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 £ Gas Electricity Water Insurance Cleaning & Waste Collection Grounds maintenance Repairs and renewals Interior Decorating Exterior Decorating Loft Insulation and Boarding EPC Report IT and telecoms costs Performing rights fees Companies House fees Bank charges. Subscription Sundry Expenses Depreciation of building 1,636 1,440 430 1,496 2,399 1,820 2,490 - - - - 204 117 34 37 50 39 1,000 - - - - - - - 7,440 5,514 - - - - - - - - - 1,636 1,440 430 1,496 2,399 1,820 2,490 7,440 5,514 - - 204 117 34 37 50 39 1,000 1,554 1,665 419 1,474 1,869 1,115 1,407 - - 2,880 295 204 197 47 63 50 - 1,000 TOTAL 13,192 12,954 26,146 14,239 |
2. Income from Charitable Activities Hall Hire Income UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 Dance School Choirs Other Hall hire 6,255 2,103 3,457 - - - 6,255 2,103 3,457 5,300 2,025 2,437 Total Hire Income 11,815 - 11,815 9,762 3.Donations and Grants Grants’ receivable FCC Communities Foundation Ashton Hayes Parish Council Cheshire Community Action Total Donations and Grants - - - - 37,505 800 - 38,305 37,505 800 - 38,305 - - 3,000 3,000 4.Charitable Expenditure UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 £ Gas Electricity Water Insurance Cleaning & Waste Collection Grounds maintenance Repairs and renewals Interior Decorating Exterior Decorating Loft Insulation and Boarding EPC Report IT and telecoms costs Performing rights fees Companies House fees Bank charges. Subscription Sundry Expenses Depreciation of building 1,636 1,440 430 1,496 2,399 1,820 2,490 - - - - 204 117 34 37 50 39 1,000 - - - - - - - 7,440 5,514 - - - - - - - - - 1,636 1,440 430 1,496 2,399 1,820 2,490 7,440 5,514 - - 204 117 34 37 50 39 1,000 1,554 1,665 419 1,474 1,869 1,115 1,407 - - 2,880 295 204 197 47 63 50 - 1,000 TOTAL 13,192 12,954 26,146 14,239 |
2. Income from Charitable Activities Hall Hire Income UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 Dance School Choirs Other Hall hire 6,255 2,103 3,457 - - - 6,255 2,103 3,457 5,300 2,025 2,437 Total Hire Income 11,815 - 11,815 9,762 3.Donations and Grants Grants’ receivable FCC Communities Foundation Ashton Hayes Parish Council Cheshire Community Action Total Donations and Grants - - - - 37,505 800 - 38,305 37,505 800 - 38,305 - - 3,000 3,000 4.Charitable Expenditure UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 £ Gas Electricity Water Insurance Cleaning & Waste Collection Grounds maintenance Repairs and renewals Interior Decorating Exterior Decorating Loft Insulation and Boarding EPC Report IT and telecoms costs Performing rights fees Companies House fees Bank charges. Subscription Sundry Expenses Depreciation of building 1,636 1,440 430 1,496 2,399 1,820 2,490 - - - - 204 117 34 37 50 39 1,000 - - - - - - - 7,440 5,514 - - - - - - - - - 1,636 1,440 430 1,496 2,399 1,820 2,490 7,440 5,514 - - 204 117 34 37 50 39 1,000 1,554 1,665 419 1,474 1,869 1,115 1,407 - - 2,880 295 204 197 47 63 50 - 1,000 TOTAL 13,192 12,954 26,146 14,239 |
2. Income from Charitable Activities Hall Hire Income UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 Dance School Choirs Other Hall hire 6,255 2,103 3,457 - - - 6,255 2,103 3,457 5,300 2,025 2,437 Total Hire Income 11,815 - 11,815 9,762 3.Donations and Grants Grants’ receivable FCC Communities Foundation Ashton Hayes Parish Council Cheshire Community Action Total Donations and Grants - - - - 37,505 800 - 38,305 37,505 800 - 38,305 - - 3,000 3,000 4.Charitable Expenditure UNRESTRICTED FUNDS 2025 £ RESTRICTED FUNDS 2025 £ TOTAL FUNDS 2025 £ TOTAL FUNDS 2024 £ Gas Electricity Water Insurance Cleaning & Waste Collection Grounds maintenance Repairs and renewals Interior Decorating Exterior Decorating Loft Insulation and Boarding EPC Report IT and telecoms costs Performing rights fees Companies House fees Bank charges. Subscription Sundry Expenses Depreciation of building 1,636 1,440 430 1,496 2,399 1,820 2,490 - - - - 204 117 34 37 50 39 1,000 - - - - - - - 7,440 5,514 - - - - - - - - - 1,636 1,440 430 1,496 2,399 1,820 2,490 7,440 5,514 - - 204 117 34 37 50 39 1,000 1,554 1,665 419 1,474 1,869 1,115 1,407 - - 2,880 295 204 197 47 63 50 - 1,000 TOTAL 13,192 12,954 26,146 14,239 |
|---|---|---|---|---|
| 13,192 | 12,954 26,146 |
14,239 |
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2025
2024 Income of £12,762 included a Restricted Grant of £3000 from Cheshire Community Action. 2024 Expenditure of £14,239 included Restricted Fund expenditure of £3,000 on Insulation costs £2,880 and EPC costs allocated to Restricted funds of £120.
5 Costs of Generating Funds
As part of the grant funding agreement with FCC Communities Foundation a payment £4,032 being 10.75% of the grant awarded by FCC Communities Foundation of £37,505 was paid to FCC Recycling Limited.
Taxation
The company is a registered charity and certain tax exemptions apply. All income, including grants, is expended entirely on the charitable activities of the company and no taxation therefore arises.
7 Tangible Fixed Assets
| Freehold Land £ COST At 1st January 2025 Additions At 31st December 2025 28,615 - 28,615 DEPRECIATION At 1st January 2025 - Charge for year _ At 31 December 2025 - _ NET BOOK VALUE At 31st December 2025 28,615 At 31 December 2024 28,615 |
Freehold Buildings Fixtures and Equipment £ 50,000 - 50,000 - 8,292 8,292 |
Freehold Buildings Fixtures and Equipment £ 50,000 - 50,000 - 8,292 8,292 |
Freehold Buildings Fixtures and Equipment £ 50,000 - 50,000 - 8,292 8,292 |
Freehold Buildings Fixtures and Equipment £ 50,000 - 50,000 - 8,292 8,292 |
Freehold Buildings Fixtures and Equipment £ 50,000 - 50,000 - 8,292 8,292 |
Total £ 78,615 8,292 86,907 |
|
|---|---|---|---|---|---|---|---|
| 3,000 1,000 4,000 |
- 3,000 - __1,000 - 4,000 |
||||||
| 46,000 47,000 |
8,292 - |
82,907 75,615 |
In May 2021 the charitable company purchased the Freehold title to the Ashton and Mouldsworth Village Hall for £75,000. Solicitors’ Fees, disbursements and related transaction costs of £3615 were also capitalised. For accounts purposes and having obtained professional advice the total acquisition cost of £78,615 has been apportioned with Freehold land at £28,615 and Freehold Buildings of £50,000.
Fixed asset additions in 2025 are the installation of a new Fire alarm system costing £6,792 and a deposit paid for the Installation of Secondary Glazing of £1,500. At 31[st] December 2025 there was a contractual capital commitment of £11,000 relating to the installation of secondary glazing in January 2026.
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2025
8 Debtors
| Trade Debtors Grant Receivable-FCC Communities Foundation Prepayments Total 9 Bank balances and cash HSBC Bank Current account Charity Bank-Deposit account Total 10 Creditors: amounts falling due within one year Trade Creditors Accruals and deferred income Total |
2025 £ 3,184 16,260 0 |
2024 £ 4,371 0 0 4,371 2024 £ 2,874 15,425 18,299 2024 799 515 1,314 |
|
|---|---|---|---|
| 19,444 | |||
| 2025 £ 5,440 10,705 16,145 2025 £ 879 424 1,303 |
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11 Trustee Remuneration No trustee remuneration or expenses were paid in 2025 or 2024
12 Related Party Transactions
There were no related party transactions in 2025 or 2024.
10
ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31ST DECEMBER 2025
13 Analysis of Charitable Funds
| 1 January 2025 £ Restricted Funds 0 Unrestricted Funds 96,971 Total Funds 96,971 |
Income Expenditure Transfers 31 December 2025 £ £ £ £ 38,305 12,954 0 25,351 12,095 17,224 0 91,842 50,400 30,178 0 117,193 |
|---|---|
Unrestricted funds represent the funds of the charity that have not been designated for particular charitable purposes.
The restricted funds represent the balance of any restricted funds for specific purposes. At 31[st] December 2025 Restricted Fund balances of £25,351were:
FCC Communities Foundation Grant: £24,551
Ashton Hayes Parish Council Grant: £800
14 Analysis of net assets between funds
| 2025 Unrestricted Funds Restricted Funds Total |
Fixed Assets Net Current Assets Net Assets £ £ £ 74,615 17,227 91,842 8,292 17,059 25,351 |
|---|---|
| 82,907 34,286 117,193 |
15 Limited by guarantee
The company is a private company limited by guarantee and consequently does not have share capital. Each member has undertaken to contribute an amount not exceeding £10 towards the assets of the company in the event of the company being wound up.
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ASHTON, MOULDSWORTH & HORTON CUM PEEL VILLAGE HALL CHARITABLE COMPANY LIMITED
(A company limited by guarantee and a registered charity)
Independent examiner’s report to the trustees of Ashton, Mouldsworth & Horton Cum Peel Charitable Company Ltd (‘the Company’)
I report to the charity trustees on my examination of the accounts of the Company for the period ended 31 December 2025 which are set out on pages 5 to 11.
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.
An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the accounts present a 'true and fair view' and my report is limited to those specific matters set out in the independent examiner's statement.
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:
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the accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Signed:
Name: David R Wilson Address: 12 Willow Hayes Ashton Hayes, Chester. CH3 8BT Date: 3[rd] May 2026
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