2025-12-31-accounts

Charity number: 1199529 LAUGHTON VILLAGE HALL CIO REPORT AND ACCOUNTS YEAR ENDED 31 DECEMBER 2025

Laughton Village Hall CIO Contents Page Legal and administralive information Trustees, annual report 4-6 Independent Examiners Report Statement of financial activities Balan￿ sheet Notes to the financial ststements 10-12

Laughton Ifillage Hall CIO Legal and Administrative Information Full name: Laughton Village Hall CIO Registered charity number 1199529 Trustee Mrs Ann Mitchell (chal￿ersOn} Peter Kenny (Treasurer) Susan Wimlett Janice Cutttng Susan Salt Trevor Stanway Fay Bird - resigned 12 September 2025 Registered office The Wdlage Hall Firbeck Ave Laughton-en4e-Morthen Sheffield S25 1YD Bankers Natwest 27 Effingham Street Rotherham S65 1AU Independent examiner Faye Hazlehurst FMAAT FH Accountancy servI￿s Anston Sheffield S25 4JU

Laughton Vlllage Hall CIO Trustees" annual report for the year ended 31 December 2025 The trustees, submit their annual report and ac£ounts for the year ending 31 De￿rnber 2025. The trustees have adopted the provisions of Accounting and Reporting by ChaTittes: Statement of Recommended Practi￿ 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). Structure. governance and management Laughton Village Hall is a Charitable Incorporated Organisation (CIO), registered with the Charty Comfflission on 4 July 2022 and govemed by a foundation model constitution last amended on 17 June 2022. Prior to registration the Village Hall was tun as a constituted group for a number of years. Upon registration the assets of the constituted group were transferred over to the new charity (1199529). The day to day running of the charity is (3rried out by the trustees. The charity employs two part time staff. Meetings Trustees meet on a monthly basis. Charitable objectives The objects of the CIO are to estsblish and run the village hall and to promote for the benefit of the inhabitants of the Parish of Laughton-en4e-Morthen and the surrounding area. A lease agreement between the Parish Council and the CIO dated 21 February 2023 was set up ta cover the operations of the hall. Public benefit In shaping the objectives for the year, the trustees have paid due regard to the public benefit guidan published by the Charity Commission. The charivs activities demonstrate how Laughton Village Hall CIO set out to fulfil its principal charitsble objectives. Principal activity The object of the Chaiity is the provision and maintenance of the Willage Hall for the use of the inhabitants of Laughton-en4&Morthen and district without distinction of political, religious or other opinions, including use for. meetings, lectures and dasses - other forms of recreation and leisure time o(xupation, with the object of improving the conditions of lrfe for our inhabitants AGhievements and perfo￿anGe The Village Hall continues to have regular hirers of the hall, both weekly and monthly, and one off hirers. The following groups currently use the hall on a regular basis: - tnother and toddler

Laughton Village Hall CIO Trustees" annual report continued forthe year ended 31 December 2025 Achievements and perfomiance continued knit and natter - creative stitching - sewing group - home school - indoor bowls - keep frt run by Go4it The hall is used for 74% of the available time and the￿ a￿ 9 groups who regularly use the hall. There is also a junior football dub who use the changing room. The hall does have several advantages". - Large carpark Modem kitchen facilities - Spacious modem hall with new toilet areas Relatively low hire rates - Play area adjoining A monthly pub evening has also started. this is run by a sub committee made up of a trustee and a volunteer. The main aim is to provide a social evening for the local community as well as raising funds. There have been 7 social nights held as well as a Halloween party for the local children and a Christmas buffevsocial evening. These nights have been very well re￿iVed in the community. The level of private hire for thildren's parties. weddings. birthday parties etc has remained at a hlgh level. There is also a food hub group which use the hall free of charge. once a week to offer some foods to the local community at a very low pri￿. Future plans Going foDNard the trustees have decided to increase the hire charges from 1 January 2026. The trustees believe that due to impending cost increases the cash generated will not be suffiGient to fund any improvementsldevelopments without dipping into the reserves. The hall is to be ￿paInted and the floor is due some refurbishment There is also the possibility that the Parish Council will commence phase 2 of the hall development and this could cause sotne disruption. The Parish Council is still working on plans for developing the opposite end of the hall to the kitchen. This could mean some disruption and perhaps10ss of some users due to storage problems. ie fitness bikes on the stsge. The view is that it may be the end of the year before any work commences. The Treasurer plans to retire during the year but will not retire until a suitsble replacement is found. Risk Management The trustees examine Ihe major risks that the charity faces and put into operation systems so that ne￿Sary steps can be taken to lessen these risks. What are Ihe risks going forward? The increase in hire rates could mean a reduction in the use of the hall. However, all regular users have accepted the new rates and the new rate for private hire is still favourable compared with other facilsbes.

Laughton Willage Hall CIO Trustees" annual report continued for the year ended 31 December 2025 Financial review The chari on reserves The Gurrent reserves policy is that the CIO should hold 4 months of budgeted income in reserves. For 2026 this will mean approximatety £7,600 should be held in reserves. Spending the cash on the floor in July as budgeted will mean cash balan￿S falling below this figure but recovering by the end of the year. The total reserves at 31 December 2025 after removing funds tied up in fixed assets is £10,341 (2024: £11,404). The charity is looking at utilising some of the reserves during 2026 to renew the Surfa￿ of the fk)or and increase storage spa￿. Financial osition The financial ststements are set out in pages 8 to 12. The Statement of Financial Activities shows a surplus for the year of £2.122 (2024: £1,428). the CIO invested in new chairs for the hall, these have been capitslised and the net book value is shown on the balance sheet. The total funds at the year end, which are all general funds. stand at £13.526 (2024: £11,404). Statsment of Trustees responsibilfties Law applicable to charities in England & Wales requi￿$ Ihe trustees to p￿pare financial ststements for each financial year which give a true and fair view of the charitys financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should folk)w best practi￿ and: select suitable accounting policies and then apply them consistently. observe the methods and principles in the Charities SORP", make judgements and estimates that are reasonable and pruden(. state whether applicable accounting stsndards have been followed. subject to any material departures disclosed and explained in the financial statements: prepare the financial statements on the going cA)ncem basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disdose with reasonable accuracy at any time the financial position of the chaiity and enable them to ensure that the financial statements comply wilh the Charittes Act 2011 and applicable accounting standards. They are also responsible for safeguarding the assets of the charity and hence for tsking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the board of trustees on: ?l1t 4 a£>L Signed: Print name: Date: 71 Trustee

Independent examiners report to the trustees of Laughton Village Hall CIO I report on the accounts of Ihe charity for the period ending 31 De￿mber 2025, which are set out on pages 8 To 12. ResponsibilltSes and basis of report As the charity trustees you are responsible for the preparalion of the accounts in accordan￿ with the requirements of the Charities Act 2011 (Yhe Act). I report in respect of my examination of the Charivs accounts carried out under section 145 of the 2011 Act and in carrying out my examinalion I have followed all the application Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent examinerfs statsment I have completed my examination. I confim that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or 2. the accounts do not accord wtth those records. or 3. the accounts do not comply with the applicable requirements con￿MIng the forni and content of 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 concems 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 understsnding of the accounts to be reached. Signed: Date: 613126. Faye Hazlehurst, FMAAT FH Accountsncy SerVi￿s Anston Sheffield S25 4JU

Laughton Village Hall CIO statement of Financial Activities for the year ended 31 December 2025 2025 Total 2024 Total Income from charitsble activities Room hire Football hire Pub nights Other income Bank interest 18.352 732 2,341 110 96 19,020 715 123 TOTAL INCOME 21,631 19,858 Expenditure on charitable activities Wages and salaries Payroll costs Gaslelectricity Water rates Pub night costs Insurance Printing, postage & stationery Accountsncy fee Maintenance, repairs & renewals Equipment Music licence Consumables Hall development & fumishings Website Depreciation other expenditure TOTAL EXPENDrruRE 7,759 168 4,345 737 881 1,062 205 405 916 220 442 694 7,109 162 5,619 739 1,032 122 375 1,405 162 472 767 202 796 677 19,509 466 18,430 Net incomelexpenditure 2.122 1,428 Total funds brought fO￿ard 11,404 9,976 Total funds carried forward 13,526 11,404

Laughton Village Hall CIO Balance Sheet as at 31 December 2025 2025 2024 Fixed Assets Tangible fixed assets 3,185 Current Assets Stock Debtors Cash at Bank and in hand Totsl current assets 240 303 11.424 11,967 260 12.489 12,749 Creditors - amounts due within one year (1,626) (1,345) Net current assets 10,341 11,404 Net assets 13,526 11,404 Represented by: General Funds Totsl funds 13,526 13.526 11,404 11,404 Approved by the board of trustees on: 27 11t FE Signed on their behalf by: Signed: Print name: Trustee

Laughton Village Hall CIO Notes to the financial statements for the year ended 31 December 2025 1 Accounting policies Basis of preparation The financial statements have b￿n prepaTed in accordance with A(xJ)unting and Reporting by Charities - Statement of Recommended Practice applicable to charities preparing their accounts in accordan￿ vrfith the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS102)). The charity meets the definition of a puNic benefit entity under FRS102. The financial statements are presented in sterling which is the functtonal curTency of the charity and are rounded to the nearest £1. Assets and liabilities are initially recognised at historical cost or transaction value, unless otherwise stated in the relevant a¢￿Unt policy note(s). Going Concern Note The financial statements have been prepared on a going concem basis. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorising of these financaal statements and consider the going concem basis appropriate. Incomlng Resources All material in￿ming resources have been induded in the Ststement of Financial Activities when the chaiity is entitled to the income, after any perf0rrnan￿ conditions attached are met. when it is probable that the income will be received and when the amount can be measured reliably. No amount is included in Ihe financial statements for volunteer ts.me in line with the SORP (FRS102)- Donations and legacies are accounted for when Ihey are re￿1Vable. Resources Expended AJI expenditure is accounted for on an accruals basis and has been an2Jysed using a natural classificalion. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties. i￿lS probable that the settlement will be required and the amount of the obligation can be measured reliably. Tangible Fixed Assets Tangible fixed assets. with a cost exceeding £500, are Gapitalised and depreciated over their expected useful lives. The rates applicable are: Fixtures. fitting and equipment 20% on a straight line basis In the year of acquisition, assets are depreciated for the fvll year. 10

Laughton Village Hall CIO Notes to the financial statements for the year ended 31 December 2025 Cash and cash equivalents Cash and cash equivalents comprise cash on hand and all deposits. and other short-tenn highty liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Tax The charity is exempt from COTporation tax on Income from its charitable activities. 2 Fixed Assets Fixtures & Equipment Total Cost Balan￿ brought foThvard 1 January 2025 Additions in the year Disposals Balan￿ carried forward at 31 December 2025 3,981 3,981 3,981 3,981 Depreciation Balan￿ brought forward 1 January 2025 Disposals Charge for the year Balance carried forward at 31 December 2025 796 796 796 796 Net Book Value at 31 December 2025 3,185 3,185 All fixed assets are held for direct charitable purposes. 11

Laughton Willage Hall CIO Notes to the financial statements for the year ended 31 December 2025 2025 2024 3 Debtors: amounts falling due within one year Accounts receivable 36 Prepayments 267 303 260 260 2025 2024 4 Creditors: amounts falling due within one year Accruals 1,626 1.626 1,345 1,345 5 Trustees and key management remuneration, benefits and expenses Other than re-imbursed expenses made on behalf of the charity, there was no trustee remuneration, benefits or expenses during this or the previous year. 2025 Total 2024 Total 6 Staff Costs Salaries Employers National Insurance Employers Allowance 7.759 12 12 7,759 7,109 7,109 There were no pension costs during the year as employees were not eligible jO￿hOlderS. No employee received emoluments of more than £20,000. The average number of employees during the period was 2 (2024: 2). 7 Related party transactions 1 trustee hires the Hall multiple times on a weekty basis. a hire agreement is in place and commercial rates are charged. 2 trustees are Parish Councillors. the Charity leases the Village Hall from the Parish Council. There were no other related party transactions. 8 Independent examination and a￿oUn￿ncY services During the period. the cost of the independent examination and accountancy service was £405 (2024: £375). 12