## **Trustees’ Annual Report for the period**
## **From 01/01/2025 Period start date To 31/12/2025 Period end date**
**Charity name: Gerrans Parish Memorial Hall Charity registration number: 1194610**
## **Objectives and Activities**
||||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document||_The [Charity’s Property] shall be held upon trust for the_
_purpose of physical and mental training and recreation and_
_social, moral and intellectual development through the_
_medium of reading and recreation rooms, library, lectures,_
_classes, recreations and entertainments or otherwise as may_
_be found expedient for the benefit of the inhabitants of the_
_Parish of Gerrans in the County of Cornwall and its immediate_
_vicinity without distinction of sex, or of political, religious or_
_other opinions._
(1) The provision and maintenance of a village hall for the use
of the inhabitants of the Parish of Gerrans and its immediate
vicinity without distinction of political, religious or other
opinions, including use for:
(a)meetings, lectures and classes, and
(b)other forms of recreation and leisure-time occupation,
with the object of improving the conditions of life for the
inhabitants.
(2) The advancement by such means as are charitable in law
the education in, research into and knowledge of the history
and development of the local area for the benefit of the
public in general and of the local inhabitants, in particular and
for such purposes to establish a heritage centre/museum and
related educational facilities|
|Summary of the main activities
in relation to those purposes for
the public benefit, in particular,
the activities, projects or
services identified in the
accounts.||The memorial hall offered for hire at heavily subsidised rates
when being used for activities by local people that meets the
charity’s objectives.
The Heritage Centre provides the community with access to
archives of historical information about the local area|
|Statement confirming whether
the trustees have had regard to
the guidance issued by the
Charity Commission on public
benefit||The trustees kept in mind the Charity Commission’s guidance
on public benefit throughout the year and guidance is
included in the hall booking documents published to users.|
**Additional information (optional)** You may choose to include further statements where relevant about:
A significant time contribution is made by a number of volunteers (Trustees and the committee) to run the charity.
Contribution made by volunteers
The trustees receive no monetary benefits, out of pocket expenses are reimbursed.
## **Achievements and Performance**
||Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.||A new smoke alarm system was installed and health and
safety checks are being performed and recorded on a
regular basis
The charity invested in training one of the Trustees and to
obtain a personal alcohol licence to support any future
events.
Many diverse activities took place in the Memorial Hall in
support of the purpose of the charity.|
|---|---|---|---|
## **Additional information (optional)**
You may choose to include further statements where relevant about:
||Achievements against
objectives set||The old oil fuelled heating system in the hall has been
replaced with electric air source heat pump heating, a new
smoke alarm system has been installed and the toilets are in
the process of being refurbished and will be completed early
2026
The Memorial Hall is currently used for a variety of activities
including Brownies, Guides, Rainbows, Yoga, fitness, painting,
singing, line dancing, music & many other groups offering
educational, health and other lifestyle benefits as defined in
the charities constitution.|
|---|---|---|---|
## **Financial Review**
|Review of the charity’s
financial position at the end
of the period||The bank balance opened at £30,228.96 and closed at
£37,459.49 on 31/12/2025
Reserves at year end were £49k of unrestricted funds.
The accounts are prepared on a receipts and payments basis.
Following handover to the new treasurer some minor errors
were identified in the accounts where receipts and payments
had been included in the 2024 accounts for transactions that
had been banked in 2025, these were not material values.
£4.5k overpayment was received in rent for the surgery due
to an incorrect assumption by the tenant that the CIO was
VAT registered. Some of this payment was paid to HMRC in
error under the previous unincorporated charity 300543’s
VAT registration number. The error has been disclosed to
HMRC and repayment has been agreed but has not yet been
received. Once received any over payment will be passed on
to the tenant or with agreement will be used to repay historic
debt. The CIO is and has never been VAT registered as
turnover is below the required VAT registration threshold.
There were no year on year material variances between 2024
and 2025 although it was noted that cleaning costs had
increased and gardening costs were lower than last year. An
independent review advised no changes to surgery rent
proposed, resulting in a saving as no professional fees were
payable to agree a new rental price with the tenant.
New stock was purchased to sell at the Heritage Centre
whereas no stock had been purchased in 2024.|
|---|---|---|
|Statement explaining the
policy for holding reserves
stating why they are held||Charity’s policy is to hold 2 times routine expenditure as a
reserve which would be £52k. Reserves at year end were
£49k this is therefore broadly in line with policy.
Reserves are held to ensure immediate routine costs can be
covered should the rental income cease.|
|Amount of reserves held||£48,879.67|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|**Additional information (optional)**
You may choose to include further statements where relevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)||•
Surgery rent
•
Memorial Hall Hire fees
•
Car Parking charges
•
Sale of goods at memorial hall
•
Donations|
|A description of the principal
risks facing the charity||If the tenants renting the Surgery building ended their rental
contract that would have a significant impact on covering the
charity’s ongoing costs as it is the primary source of income.
All of the trustees are volunteers therefore compliance with
all legal obligations for the CIO is done on a best endeavours
basis and there is always a risk that published guidance could
be missed or misinterpreted.|
||Future Plans||In 2026 there are plans to hold Cornish language lessons and
for the committee to set up a sub group who will organise
additional ad hoc activities and fund-raising events in the
Memorial Hall.
Refurbishment of the hall is due to be completed in 2026.
Users of the hall and car park are expected to continue
providing an ongoing income to re-invest in maintenance of
the properties and to subsidise activities for local people that
support the purpose of the charity.
The surgery building will continue to be rented to the GPs
servingthe Roseland community.|
|---|---|---|---|
## **Structure, Governance and Management**
|Type of governing document
(trust deed,royalcharter)||Constitution adopted 20/5/2021|
|---|---|---|
|How is the charity
constituted?
(e.g unincorporated
association, CIO)||CIO|
|Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees||Trustees are appointed (or re-appointed)
each year annually at the AGM in June. There must be at least
3 and a maximum of 12|
|**Additional information (optional)**
You may choose to include further statements where relevant about:|||
|Policies and procedures
adopted for the induction
and training of trustees||All policies and procedures are stored centrally in a Drop Box
account which is accessible by all Trustees and committee
members. All new trustees are directed to familiarise
themselves with the policies and procedures.|
|Other||The charity engages a number of suppliers on a self-
employed basis including a manager to run the heritage
centre who is also a committee member.
The committee also has representatives from the key groups
using the Memorial Hall providing a continuous feedback
loop to enable recommendations and improvements to be
considered on an ongoingbasis|
## **Reference and Administrative details**
|Charity name|**Gerrans Parish Memorial Hall**|
|---|---|
|Other name the charityuses|None|
|Registered charity number|**1194610**|
|Charity’s principal address|**Gerrans Hill, Portscatho, TR2 5EE**|
## **Names of the charity trustees who manage the charity**
|**Trustee name**
**Office (if any)**
**Dates acted if not for whole**
**year**
**Name of person (or body) entitled**
**to appoint trustee (if any)**
1AndyMullins
Chairperson
2Judith Ardley
Treasurer
1/5/25 -31/12/25
3Julie Saunders
Secretary
4Victoria Ling
Booking Secretary
5 Nigel Boon
6
**Declarations**
**The trustees declare that they have approved the trustees’ report above.**
**Signed** **on behalf of the charity’s trustees**
**Signature(s)**
**Full name(s)**Judith Ardley
Andy Mullins
**Position (eg Secretary,**
**Chair, etc)**
Treasurer
Chairperson
**Date**10/2/2026|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year**|**Name of person (or body) entitled**
**to appoint trustee (if any)**|
|---|---|---|---|---|
||AndyMullins|Chairperson|||
||Judith Ardley|Treasurer|1/5/25 -31/12/25||
||Julie Saunders|Secretary|||
||Victoria Ling|Booking Secretary|||
||Nigel Boon||||
||||||
**The trustees declare that they have approved the trustees’ report above.**
**Signed on behalf of the charity’s trustees**
**Gerrans Parish Memorial Hall Gerrans Hill, Portscatho, TR2 5EE**
**1194610**
## **Recei ts and a ments accounts p p y**
**CC16a**
01/01/2025 31/12/2025 **For the period from To**
## **Section A Receipts and payments**
|**A1 Receipts**|**Unrestricted funds**
**to the nearest £**|**Unrestricted funds**
**to the nearest £**|**Restricted**
**funds**
**to the nearest £**|**Restricted**
**funds**
**to the nearest £**|**Endowment**
**funds**
**to the nearest £**|**Endowment**
**funds**
**to the nearest £**|**Total funds**
**to the nearest £**|**Total funds**
**to the nearest £**|**Last year**
**to the nearest £**|
|---|---|---|---|---|---|---|---|---|---|
|Hire of Hall|**7,630**||**-**||**-**||**7,630**||**6,935**|
|Hall hire incorrectly included in 2024
accounts (banked in 25)|**575**||||||**575**||**575**|
|Hall Hire deposits|**100**||||||**100**||**-**|
|Car Park Income|**11,304**||**-**||**-**||**11,304**||**10,735**|
|Car Park Income incorrectly included in
2024 accounts (banked in 25)|**390**||||||**390**||**390**|
|Horticultural Show|**1,045**||**-**||**-**||**1,045**||**-**|
|Horticultural Show incorrectly included in
2024 accounts (banked in 25)|**112**||||||**112**||**112**|
|Donations|**66**||**-**||**-**||**66**||**205**|
|Surgery Rent|**33,650**||**-**||**-**||**33,650**||**42,525**|
|Accidental overpayment of surgery rent , to
be offset against old debt|**2,243**||||||**2,243**||**-**|
|Accidental overpayment of surgery rent
(VAT added in error and paid to HMRC to
be refunded once received from HMRC)|**2,243**||**-**||**-**||**2,243**||**-**|
|Heritage centre Sales
**_Sub total_**_(Gross income for_
_AR)_|**692**||**-**||**-**||**692**||**737**|
||||||||**-**||**- 139**|
||**60,051**||**-**||**-**||**60,051**||**62,074**|
|**A2 Asset and investment sales,**
**(see table).**|**-**
**-**
**-**
**60,051**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**-**|**-**
**-**
**-**
**60,051**||
|---|---|---|---|---|---|
||**-**|||||
||**-**||||**-**|
|**_Sub total_**
**_Total receipts_ **|**-**||||**-**|
|||||||
||**60,051**|**-**|**-**|**60,051**|**62,074**|
## **A3 Payments**
|**A3 Payments**||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Cleaning|**2,580**||**-**||**-**||**2,580**||**1,801**|
|Gardening|**2,155**||**-**||**-**||**2,155**||**3,226**|
|Gardening included in 2024 in error not
paid until 25|**190**||||||**190**||**190**|
|Caretaker|**312**||||||**312**||**553**|
|Electricity|**2,230**||||||**2,230**||**1,652**|
|Electricity included in 2024 in error not paid
until 2025|**541**||||||**541**||**541**|
|Oil|**738**||||||**738**||**988**|
|Telephone|**897**||||||**897**||**779**|
|Telephone included in 2024 in error not
paid until 25|**159**||||||**159**||**159**|
|Water|**357**||||||**357**||**391**|
|Water included in 2024 in error not paid
until 2025|**48**||||||**48**||**48**|
|Insurance|**4,209**||||||**4,209**||**3,943**|
|Routine Maintenance|**3,734**||||||**3,734**||**3,290**|
|Offsite Storage|**1,560**||||||**1,560**||**1,560**|
|Licences|**1,037**||**-**||**-**||**1,037**||**526**|
|Sundry (council tax , stationery etc)|**799**||**-**||**-**||**799**||**760**|
|Horticulture show|**485**||||||**485**||**-**|
|Car Park|**1,036**||**-**||**-**||**1,036**||**365**|
|Car Park commission included in 2024 in
error notpaid until 25|**15**||||||**15**||**15**|
|Prof. Fees|**-**||**-**||**-**||**-**||**3,950**|
|Cost of Sales (stock purchase HC)|**1,318**||||||**1,318**||**-**|
|Heritage Centre management fees|**3,000**||||||**3,000**||**3,000**|
|VAT paid in error to HMRC|**3,365**||||||**3,365**||**-**|
|Hall Smoke Detectors|**6,579**||||||**6,579**||**-**|
|Painting|**3,350**||||||**3,350**||**6,700**|
|Hall Refurbishment|**4,244**||||||**4,244**||**51,135**|
|Hall Heating system|**7,882**||||||**7,882**||**14,972**|
|Carol Project HC|**-**||||||**-**||**300**|
|Jubilee Restricted Funds|**-**||||||**-**||**2,021**|
|---|---|---|---|---|---|---|---|---|---|
|Car Park Machine|**-**||||||**-**||**6,343**|
|**_Sub total_ **|**52,820**||**-**||**-**||**52,820**||**109,208**|
|||||||||||
|**A4 Asset and investment**
**purchases, (see table)**||||||||||
||**-**|||||||||
||**-**|||||||||
|**_Sub total_ **
**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**|**-**||||||||**-**|
|||||||||||
||||||||||**109,208**|
|||||||||||
||**7,231**||**-**||**-**||**7,231**||**- 47,134**|
||**-**|
|**-**|
|**-**||**-**||**-**|
||**30,229**||**-**||**-**||**30,229**||**-**|
||**37,459**||**-**||**-**||**37,459**||**- 47,134**|
## **Section B Statement of assets and liabilities at the end of the period**
|**Categories**
**B2 Other monetary assets**
**B1 Cash funds**|**Details**
Barclays Bank Balance
**Details**
**_Total cash funds_**
(agree balances with receipts and payments account(s))|**Details**
Barclays Bank Balance
**Details**
**_Total cash funds_**
(agree balances with receipts and payments account(s))|**Unrestricted**
**funds**
**to nearest £**|**Unrestricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Restricted**
**funds**
**to nearest £**|**Endowment**
**funds**
**to nearest £**|
|---|---|---|---|---|---|---|---|
||||**37,459**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||||**37,459**||**-**||**-**|
||||||||OK|
||||||||**Endowment**
**funds**
**to nearest £**|
||Debtors Hall Hire||**150**||**-**||**-**|
||Debtors Surgery rent underpaid||**3,630**||**-**||**-**|
||VAT error repayment due from HMRC||**2,243**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
||||**-**||**-**||**-**|
## **B3 Investment assets**
**B4 Assets retained for the charity’s own use**
|**Details**|**Details**|**Fund to which**
**asset belongs**|**Fund to which**
**asset belongs**|**Cost (optional)**|**Cost (optional)**|**Current value**
**(optional)**|
|---|---|---|---|---|---|---|
|COIF Charities investment fund||||**-**||**11,198**|
|||||**-**||**-**|
|||||**-**||**-**|
|||||**-**||**-**|
|||||**-**||**-**|
|**Details**||**Fund to which**
**asset belongs**||**Cost (optional)**||**Current value**
**(optional)**|
|Surgery building||unrestricted fund||**-**||**981,156**|
|Memorial Hall Building||unrestricted fund||**-**||**937,579**|
|Heritage Centre Building||unrestricted fund||**-**||**328,813**|
|Hall furniture & cupboards||unrestricted fund||**-**||**-**|
|Heritage assets||unrestricted fund||**-**||**-**|
|Heritage centre stock||unrestricted fund||**-**||**1,922**|
|Car Parking payment machine||unrestricted fund||**-**||**-**|
|Heritage centre furniture & cabinets||unrestricted fund||**-**||**-**|
|Heritage centre IT equipment||unrestricted fund||**-**||**-**|
## **B5 Liabilities**
|**Details**|**Details**|**Fund to which**
**liability relates**|**Fund to which**
**liability relates**|**Amount due**
**(optional)**|**Amount due**
**(optional)**|**When due**
**(optional)**|
|---|---|---|---|---|---|---|
|Security deposit for Hall Hire in January 26||Unrestricted funds||**100**||**01 January 2026**|
|Overpaid surgery rent due to be refunded or offset
against debt||Unrestricted funds||**2,243**|||
|||||**-**|||
|||||**-**|||
|||||**-**|||
Signed by one or two trustees on behalf of all the trustees
**----- Start of picture text -----**
Date of
Signature Print Name
approval
Judith Ardley 10/02/2026
Andy Mullins
10/02/2026
**----- End of picture text -----**
## **Independent examiner's report on the accounts**
## **Section A Independent Examiner’s Report**
|**Report to the trustees/**
**members of**
**On accounts for the year**
**ended**|**Gerrans Parish Memorial Hall**|**Gerrans Parish Memorial Hall**|**Gerrans Parish Memorial Hall**|
|---|---|---|---|
|||||
||31/12/2025|**Charity no**
**(if any)**|1194610|
**Set out on pages**
(remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 / 12 / 2025** .
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention ~~(other than that disclosed below *)~~ in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
* _Please delete the words in the brackets if they do not apply._
**Date:** 11[th] February 2026 **Signed: Name:** Martin Glass **Relevant professional qualification(s) or body (if any): Address:** 34 Churchtown Road Gerrans, Portscatho TRURO, TR2 5DY
1
**October 2018**
**IER**
**Section B Disclosure**
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
**Give here brief details of any items that the examiner wishes to disclose** .
2
**October 2018**
**IER**