Cha•lty regl$trat4on number 1201445 IEngland and Wal•sl NORTON COMMUNITY HALL CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2025
NORTON COMMUNITY HALL CIO LEGAL AND ADMINISTRATIVE INFORMATION Trustees M MonJan Mfs S Grtsham l Gilmwr E Shaw V Greaves J Maxfidd L Pearson C Pntthafd G Morgan Charity number 1201445 PrI1paI addrvss )rton Communty Ha Norton Doncasler DN6 9HD Indtp¢nd¢nt 8xamin•r Hah A¢ANJntants knmrted Grange Cotlage Fulham La Doncasler DN6 98W
NORTON COMMUNITY HALL CIO CONTENTS Page Trustees. repN)rt Independent examinerfs r6port Sialement of finanaal aclivilies Balan sheet Notes lo thé finanaal statèments
NORTON COMMUNITY HALL CIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 JANUARY2025 The Trustees present their annual rewrt finanoal statements for the year ended 31 January 2025. The finanaal statefflenls have been prepared ¥) with fv accounling pc4iaes set out in nol& 1 to the financial stslements and CoMY ¥wth the Charity's govemin9 document. the Charilies Act 2011 and"A¢wunting and Reporting by Charities.. Statement of Recommended prath" appluble to tharilies preparin9 their accounts in accordance with the Finan<ual Reporling StarKlard app[ble in the UK and Republic of Ireland IFRS 7021" leffdive 1 January 20191. obj•¢ti¥ and activities The Trustees have paid due regard lo WIdan issued by the Charity Comrniwtsn I) dec4dHig what a¢b"Mties the Charity shoul¢J undertake. Achlevem•nts and perforniance Fln¥nelal rèvièw 11 is the policy of the Charity thal unreslrided funds whth have not been designated for a specrfic use should be maintained al a Fevel equivalent to befvleen three and six month's èxpenditure. The Tnjstees consider that serveS al this level will ensure that. in the event of a significant drop in funding. they wtll be able to continue the ChariVs current adiviti$ while considerats.on is given to ways in whi¢* addrtKJnal fvnds may be raised This level ol reserves has been rnaintained Ihroughoth the year. Structu¥•. go¥•mat and m•nagemw The Truslees who serye(I during thè year and up to the date of Spanatu of the fin¢81 statements were.. M Morgan Mr5 S Gitsh8m l Gilmour E Shaw V Greaves J Maxfiel¢J L P8arson C Pritchard G Morgan J Fordham (Resigned 20 t)ecerthr 20241 None of Ihe Trustees has any benefKial interest in the cxrfnpany. The Trustee$. report wa$ approvod by Ihe Board of Trustees. M Morgan Chairman Dale..
NORTON COMMUNITY HALL CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTON COMMUNITY HALLCIO I reporl lo the Tru51ees on my examination of the financi81 statements of Norton Comrnunity Hall CIO Ilhe Charity) for the ye3r ended 31 January 2025. Responsibilities and ba$ls of r9POrt As the Trustees of the Charity you are responsible for the prèparation of the financial statement$ in arLordance with the requirements of the Chafilie5 Ad 2011. I report in respecl ol my examination of the Charity's financial statements carried out under section 145 of the Charib'es Act 2011. In carying out my examination I have followed the Diiedions given by the Charity Commission under section 14515llbl ol the Charities Acl 2011. Indop•ndont examinerfs $tstèm•nt Your attenlion ra drawn lo the facl that the charity has prepared Ihè financ1 slalements in accordance with the ¥elevanl version of the Slalemenl of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Sland8rd applir3ble in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reportin9 by Charities.. Slalement ol Recommended Practice issued on 1 April 2005 which is releed to in the èxtant regulations bul has now been withdrawn. l understand that this has been done In or(ler for the financ4al slalements lo provide a true and fair wew in accordance Mlh UK Generally Accepted Accounliny Practice. I h8ve completed my examination. I confirm that no matters hav8 come lo my attention in Connection wrth Ihe examination gwing rne cause to believe that in any material respect". a¢¢ounling records were not kept in re$perA ol the Chanty as required by sedion 130 of the ChariliesAct 2011. the financial statements do not accord with those records,. ¢y the financial statements do not comply wth the applicablg fequiremenls ncrnIng the frjrm and eontent of financial ststements sel oul in the Charities (Accounts and Reports) RegulatnS 2Th18 other than any requirèment that the financial statements give a true and fair view, which is not a mattef considered as part of an independent examination. I hav8 no concems and have ts)me across no other matters in connection wth the examination lo which attention should drawn in this report in order to enable a proper understanding of the financAal stslemenls to be reachgd. H¥igh A¢countsnts Limited Certified Accountants Grange Cottage Fulham Lane Womer51ey Doncaster DN6 981N Dated.. ....
NORTON COMMUNITY HALL CIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 JANUARY2025 Unrestri¢ted Unre5trict•d funds funds 2025 2024 Notes Incom• and endowments from: Oonations and kgaaes Charitable acti¥eS Investrnenls Other income 28,128 9,975 19,700 10,585 100 Total incom• 38.297 30.285 Exp•nditur• on.. ChaiitaL)le at*'vthes 26,102 17.127 Total •xp•nd1re 26.102 17,127 N•t income and movwnèrrt In funds 12.195 13.158 Recon¢lllal6on of funds: Fund balances 811 Febry 2024 13,158 Fund balances at 31 January 2025 25.353 13,158 The slalemenl of finanoal aclNthes indudes all gains and bsses reo)gnLsed in the year. All inCme and expendrturg derive fvom )ntinuing act1Mt.
NORTON COMMUNITY HALL CIO BALANCE SHEET ASAT31 JANUARY2025 2025 2024 Notes Current assèts Cash al bank and in hand 25,713 13,518 Crèditors: amounts falling due within ono year 12 13601 13601 N&t Current assets 25,353 13,158 The fund8 of the Chadty Unrestricted funds 13 25.353 13,158 25,353 13.158 The company is ents'tled to the exemplK)n from the audit requiremenl contained in section 477 of the Companies Act 2006, for the year ended 31 January 2025. The financAal statements were 8PPfOV8d by the Trustees on .. M Morgan Chaiman
NORTON COMMUNITY HALL CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY2025 Accounting policies Charlty in10mtion Norton C¢)mmunty Hall CIO is a d)arity. 1.1 Account•n9 convenlion The finanaal statements have ten prepared in aOrarth th the Charty's goveming document. the Charrties Ad 2011. FRS 102 'The Financ481 RerK)th"ng Standard applThble in Ihe UK and Republic of IreLgnd" and the Chants"es SORP "A(uunting and Repcrting by CharTrlies" Statement of Recommended Practice applicable lo chanties preparing their a(s)unts in accordance wrth the Financjal Reporting Standard appluble in the UK and Republ of Irdand {FRS 1021" The Chanty is a Publ Benefrt Entity as defined by FRS 102. The Charily has taken advantsge of the pro¥isions in the SORP lor charities not to wepare a stslement of eash flows. The financial statements have departed froffl the Charities (AlUnts and Reports) Regulab'ons 2008 only to the extent required to proiride a Irue and fair view. This departure has involved following the Slalemenl ol Recofnmended Practice for charities apptyin9 FRS 102 rather than the versM)n ol the Statement of Reeommended Practice which is referred lo lh& RogulatK)ns but which has sir been withdrawn. The financial slalements are prepa[ in sterting, whith is the currency of tho Charity. Monetary 8mounls in these financial statements are to the nearest £. The financial statèmènts have been prepared under the historical cost convention. Imodffied lo include the revaluation of freehold propert and to indude investment prope"e$ and certain financial instruments al fair valuel. The principal a¢tr)unting F¥Jkies ath)pted are set out beknw. 1.2 Going ¢on¢•rn At the time of approving finarwl stèments. the Trustees have a reasonable expectatton thal the Charity has adeqiAte sourCES to continue in oper"(wl stence for the foreseeab future. Thus the Trustees ts)nb"nue to adopt the going C(rf basis of a¢£ounb"ng in prepng the finala1 statem8nts. 1.3 Charltablè lunds Unrestricted funds are avaiabte for use at dIsuetn of the Trustees in fvrtherance of their charitable obiectNes. Restricted funds are subject to specffic n(J[b"On$ by donors or grantors as to how Ihey may used. The purtoses and uses of the restrKted lunds are set out in the notes lo the finarKxal slalemenls. EThJowment bjnds are subJ"e¢l lo Speak oJndrtion5 by donots that the ¢apital must bè mainta.ned by the Charity. 1.4 In¢om IncoTne is rec(yJnised when the Charrty ts *gaty enbued to it after any performance conditions have been met, the amounts can be measured rdiably, and rt 15 pKobabte that ino)me be receNed. Cash donations are re¢ognised on recept. Olher donab.ons a iecognised ore the Chanty has been notified ol donatn. unless perfommnce conditions require defewdl of the amount. Income tax recoverable in relaton to donations received undèr GfftA or deeds olcovenant is rwnised * the time of the donation. Legao8s are reccsnise(J on rewpt or otheTh rf the Charty has been nobfied ol an impendiThJ distribution, the amount is known, arKJ IEreipt is expected. If the arrKyJnt is not known. the legacy is treated as a ontingenl asset.
NORTON COMMUNITY HALL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 JANUARY2025 Accounling pollcl (Continuedl 1.6 Expendlturn Expenditure is reeognised On there ts 8 legal or constr. obligaton to transfer ecx)nomic benefit lo a third party. il is probable that a Iransler of economic beneffts wll be required in settment, and the amount of the Oblatn can be measured reliabty. Expenditure is dassified by activity. The costs ol each activity are made up of the lotsl of direct cogls and shared costs, including support cosls In1Ved in undertaking each aciivity. Direcl costs attributable lo a single actiwty are all¢)tatet1 ¢Jirecty tg thal adiwty. Shared $tS which Contribute lo more than one activity and Sltpport costs whtch are not attributable lo a ngle actiwty afg apportioned beeen those actwrties on a basis CA)nsistent with the use of r8source5. Central staff cosls are 3llLxated on the basis of tirne spent, and depCialn thaTges are alkxaled on the portitin of the as$8t's use. 1.fj Caih Ind ¢h •qulval•nt• Cash and cash equivalenls indude cash in hand. deposils hdd al e411 wlth banks. other short-t8rm liquid investsnenls wrfh onginal malurrts of three months or less. and bank overdrafts Bank overdrafts are shown within torrowings in cJJrrenl liabilities. 8•$i¢ Iln•n¢l•l•u•ts 8asic finan¢ial assets. whh include debtors and Cash and bank balances. afg initially measur8d al Iransadion pric including Iransactson cosls and are $ubsequentty Carried at arnortised wsl using the effectiv9 interest method unless the arrang•menl constrtules a finanong transaction, where the transaction is measured al the presertl value ol the fLrtur• recets di8eounied at a mathel rate ol uilor85t. Financial assets dassified as recoivable within one year are nol amortised. Baslc Ilnanchllhbllltl•s Basie finanual Ikqbilities. induding eredrt¢xs and bank loans are inrtially recognised al Iransa¢Xion pr unless Ihe arrangement nStitUteS a financing transact)n. wherg Ihe debt instrument is measured al the present value of the fvture payments Oiscountgd al a market rale of Interest. FInaral li8bililies classified as paYatt thin onfj year are not amorb'séd. Debt instruments afe sub8equentty carried al amort¢ed cost. using Ihe effeth.ve intsresl raie method. Tra¢e creditors are oblvJatKins lo pay lor 9ood$ CY Serytts ih81 have been acquired in the ordinary course of operations from suppliers. Amoun15 payable are dassfied as cajfrenl 1t8bllrts ff paymenl is due wilhin one year or less. 11 nol. they are presented as non-current lbI1.e$. Trade uedrtors are recognised initially al tr$1)n price and subsequenlty a)ur8d at i)rtiSed c•sl u%ng the effeclNe inlerest method. D•rneoqnhlon 01fift4n¢l•l Ilabllftles Financial Iiabilrties are defecognised when the Charity's contrèc4uo1 obligat5 expire or are dischaT9ed or canCeld. Crftlcal •¢¢ounlbng tIMat•$ and Judg•Thnts In the application of the Chanty's aetthnbng polioes, Ihe Trustees are required lo make judgements. estimates and assumptions about the carying amwnt ol assets and liabilities Ihal are not readily apparent frorn other sources The esbmales and assoc¢ated assumpb.ons are based on historical experience and other fadors Ihal 8f& consHlered to be relevant. Actual resulls may th.ffer from these estsrnales. The estimates and underfying assumptions a eWed on an On9n9 basis. Revisions to aounting eslimates ale recognised in Ihe period in which the estimate is rewsed where the revision affects only that period, or in period of the reVisn aThJ fttture pewiods whwe the ws)n affects both ojnI and future periods.
NORTON COMMUNITY HALL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY2025 tlonations and a¢l•S Unrestrict•d Unrnstricted fund¥ funds 2025 2024 Grants r1Ved 28.128 19,700 Income from ¢harltrbk activitres Unrnstrl¢tsd Unrestrl¢tsd funds funds 2026 2024 H•adlng #ac989 Room hire 9,975 10,585 Incom• Irom inv•s1m•nts Unr•stri¢t•d Unr•stricted fvnds funds 2025 2024 Interest reCeiVae 94 Othèr Incom• Unre8trlcted Unrestrlcted fund funds 2025 2024 Other income 1Crf)
NORTON COMMUNITY HALL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY2025 Charitsble actlvltiès Charitsblo Charitable Expenditurè Expenditure Headin9 H•adlng 2025 2024 Fundraisng costs Cleanin9 Lease Insurancè Light and heal Rates Bank ¢harges Legal and professK>nal Acc¢)untnacy SusperHled eeling Boiler Fire safety Repaiis and renewals Miscellaneous expenses 1,532 1,634 550 495 2,393 495 426 45 330 85 6,593 19.287 307 410 26,102 17.127 26.102 17,127 Net movomwnt in lunds 2025 2024 The net movemenl in lursds is ststed after chargin(CredItl.' Fee5 payable for the iThkpendenl examinat ofthe finarKaal statements 360 None of the Trustees lor any [sonS conne(aed wrth Iheml receNed ony remunerat or benefits from the Charity during the year. 10 Employe The average monihly number ofemF4oyees during the year was.. 202S Mumbgr 2024 umb•r The¥e were no empk*yess whose annual remurEration was mofe than £60,000.
NORTON COMMUNITY HALL CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 JANUARY2025 10 Employees (Continuedl Remunerntion of k•y managomenl p•rsonn81 The remunerali¢)n ol key management p8r50nnd was as foll(MS." 11 Taxation The chafity is exempt from tsxation its acti¥kne5 because all Tt5 irK¥)me is aplea lor ¢haritablg purposes. 12 Creditors: amounts falling due wthln on• y•af 2025 2024 Accruals and deferred InMe 13 Unrgstricted fund• The unrestricted lunds of the charity comprise the vnexpended baknces of donat$ and giants which are not subj'ect to speafic condthns by doTh)rs and granlors as lo how they may be used. These indude designated funds whKh have been set 8$th oul of unrestricted fvnd5 by the trust$ for $peafic purposes. At 1 FebNary In¢omlng RourCeS Al 31 January 2024 rnsour¢ oxp•nd•d 2025 General funds 13.158 38.297 126.102) 25,353 Pr•vious ar. At 1 F•bNary 2023 Incoming Resources At 31 January resoufces expended 2024 General fur 30.285 {17,127) 13,158 14 Related party transactions Ther& wgr8 no dIsdosab reLgted p8ty transacttons during the year