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