2025-12-31-accounts - Rauceby Village Hall

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Trustees’ Annual Report for the period

From 18/10/2024 To 31/12/25

Charity name: Rauceby Village Hall

Charity registration number: 1210555

Objectives and Activities

Objectives and Activities	Objectives and Activities	Objectives and Activities
SORP reference
Charity Reconstruction During the period two charities have come together by virtue of a merger with this new charity (Rauceby Village Hall reg no. 1210555) being presented as a continuation of the old charity (Rauceby Village Hall reg no. 521862) on the basis that they had always been combined. The new charity was set up on 18 October 2024 to enable the charity to benefit from the advantages of a charitable incorporated organisation (CIO), there were no transactions to report prior to the merger on 30 June 2025 at which point the old charity was removed from the Register of Charities. As part of the reconstruction the Trustees have taken the decision to change the year end of Rauceby Village Hall to 31 December each year. As there were no transactions in the new charity until the merger the results reported in these accounts are for the nine months from 1st April 2025 to 31 December 2026.
Summary of the purposes of the charity as set out in its governing document	Para 1.17	The objects of the CIO are to establish and run a village hall and to promote for the benefit of the inhabitants of the Parish of Rauceby (“area of benefit”) without distinction of sex, sexual orientation, age, disability, nationality, race or political, religious or other opinions the provision of facilities for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of

improving the conditions of life of the said inhabitants	improving the conditions of life of the said inhabitants	improving the conditions of life of the said inhabitants
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. Para 1.17 and 1.19 Home to Rauceby pre-school; Rauceby WI; Rauceby short mat bowls club. Local book club. Weekly Yoga class. History club, fun community events and craft learning workshops planned throughout the year.
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The Trustees have full regard to the guidance issued by the Charity Commission on public benefit.

Achievements and Performance

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SORP reference
Summary of the main Para 1.20 The reporting year saw over 50 villagers
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Achievements and Performance	Achievements and Performance	Achievements and Performance
SORP reference
Summary of the main	Para 1.20	The reporting year saw over 50 villagers
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.		giving 500 volunteer hours working together to refurbish and re-paint the village hall. A programme of events included felting workshops; a Christmas wreath making class; a willow weaving workshop and wine tasting evening. Fun events attracting strong attendance were a Christmas disco, a book and jigsaw sale and a ‘boys cake bake off’ competition. The hall is home to the local pre-school and outside of pre-school hours is the centre of the local WI, village bowls club and book club. This year two new clubs were formed: Monday Yoga classes and a local history group.

Financial Review

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Review of the charity’s Para 1.21 The charity has reserves of £18,371 at the
financial position at the end year end and full the finances of the charity
of the period can be found in the attached accounts
Statement explaining the Para 1.22 Reserves are held to ensure that the
policy for holding reserves charity can operate on a day to day basis
stating why they are held but also have sufficient funds to allow for
unforeseen expenses . The village hall is
an old building (built 1911) and requires
regular maintenance and refurbishment to
keep it in a fit operational state.
Amount of reserves held Para 1.22 £18,371
Reasons for holding zero Para 1.22 Not applicable
reserves
Details of fund materially in Para 1.24 Not applicable
deficit
Explanation of any Para 1.23 Not applicable
uncertainties about the
charity continuing as a going
concern
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Structure, Governance and Management

Description of charity’s trusts:
Type of governing document (trust deed, royal charter)	Para 1.25	Constitution
How is the charity constituted?	Para 1.25	CIO

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(e.g unincorporated
association, CIO)
Trustee selection methods Para 1.25 New trustees are elected by a minimum of
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(e.g unincorporated association, CIO)
Trustee selection methods	Para 1.25	New trustees are elected by a minimum of
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		2/3rdof the existing trustees and hold their position until the following annual general meeting. At this point all trustees vacate their position at which point they may seek re-election.

Reference and Administrative details

Charity name	Rauceby Village Hall
Other name the charity uses
Registered charity number	1210555
Charity’s principal address	The Village Hall Main Street South Rauceby Sleaford NG34 8QQ

Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 Anne Price Chair 12/08/2025 – 31/12/2025
2 Fiona Claire Curtis Secretary 15/10/2024 – 31/12/2025
3 Jeremy Alan Dent Treasurer 29/03/2025 – 31/12/2025
Claire Elizabeth 12/08/2025 – 31/12/2025
4
Enstone
5 Rachel Redgrave 15/10/2024 – 31/12/2025
Anna Mary 12/08/2025 – 31/12/2025
6
Ingamells
7 Sue Clark 12/08/2025 – 31/12/2025
8 Kate Eustice Bland 15/10/2024 – 29/04/2025
9 Alan John Harrison 15/10/2024 – 29/04/2025
10 Elizabeth Hewitt 15/10/2024 – 29/04/2025
Bridget Anne 15/10/2024 – 12/08/2025
11
Balderstone
12
13
14
15
16
17
18
19
20
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Funds held as custodian trustees on behalf of others

Description of the assets held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of	Name	Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the charity's trustees Signaturels) Full namqs) Position leg Secretary, Chalr, etc Date 201021026

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Rauceby Village Hall Charity No 1210555
Accounts for the period
Period end
Period start date 18/10/2024 To 31/12/2025
date
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Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 2,078 - - - - - 1,183 - - 6,636 - - - - - - - - - - -	Total funds Prior year funds £ £ F04 F05 2,078 608 - 5,000 1,183 4,001 6,636 9,128 - 330 - - - -	Total funds Prior year funds £ £ F04 F05 2,078 608 - 5,000 1,183 4,001 6,636 9,128 - 330 - - - -
9,897 - -	9,897 19,067
- - - 886 - - 9,225 - - 573 - -
	- - 886 2,547 9,225 15,263 573 1,925
10,684 - -	10,684 19,735

787 - - -	787 -	668 -
- - -	- -
787 - - -	787 - 668 -
- - -	- -
787 - - -	787 - 668 -
- - - - - - - - - - - -	- - -
	- - - -
787 - - -	787 - 668 -
19,158 - -	19,158 19,826
18,371 - -	18,371 19,158

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Analysis of the amounts relating to each party to the merger

Table 1: Analysis of the principal SoFA components for the current reporting period

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Rauceby Rauceby Rauceby Combined
Village Hall Village Hall Village Hall total
(pre-merger) (pre-merger) (post-merger)
Reg no. Reg no Reg no
521862 1210555 1210555
Total income 3,468 - 6,429 9,897
-
Total expenditure 2,089 8,595 10,684
Net income/expenditure 1,379 - - 2,166 - 787
- - - -
Other gains/(losses)
Net movement in funds 1,379 - - 2,166 - 787
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Table 2: Analysis of the principal SoFA components for the previous reporting period

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Rauceby Rauceby Combined
Village Hall Village Hall total
Reg no. Reg no
521862 1210555
Total income 19,067 - 19,067
-
Total expenditure 19,735 19,735
Net income/expenditure - 668 - - 668
- - -
Other gains/(losses)
Net movement in funds - 668 - - 668
Total funds brought forward 19,826 - 19,826
Total funds carried forward 19,158 - 19,158
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Table 3: Analysis of the net assets at the date of merger

	Rauceby Village Hall Rauceby Village Hall Combined total Reg no. 521862 Reg no 1210555
Represented by: Net Assets Unrestricted funds	20,537 - 20,537 20,537 - 20,537

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Rauceby Village Hall Annual accounts for the period Section B Balance sheet CharityNo Pgriod strrtdala". 18110124 1210555 To oeriDd end dale.. 31112r25 cted Incojn fund Unro•fri¢tgd End¢iwment Total thIA Tolal last Flxed assets Intanglbl8 assots T8nglble a88ets F01 F02 F03 FOI F05 INot• 81 Tot•lfixed •ss¢ts Curront a$sots D•btors (Nots 91 h ot b•nk In hand INot• 101 Tot1 ass•ts 2.175 96 18.371 2,175 2,022 17,304 19,326 18,371 Credltorn: 4mounts f4lUng wlthln one year 188 Notcurr1a•SOt$1lIknbINj) 18.371 18,371 19.158 Cr•dltorn: 4moun¢¥ hllng du• •ft•r on• y•ar ProvI$lo for IlablNt Totalnet assets orllabllitMB Funds of the Charlty Unrostrlctsd funds (Nots 12) R•v4lu4tbon r••ors* 18.371 18,371 19,158 Tol•l furtds 18,371 18.371 Signed Print N8me Dale of akyrovfyl ddl rafvJE LE Pag8 3of 29

Section C Notes to the accounts

Note 1 Basis of preparation

1.1 Charity reconstruction

During the period two charities have come together by virtue of a merger with this new charity (Rauceby Village Hall reg no. 1210555) being presented as a continuation of the old charity (Rauceby Village Hall reg no. 521862) on the basis that they had always been combined.

The new charity was set up on 18 October 2024 to enable the charity to benefit from the advantages of a charitable incorporated organisation (CIO), there were no transactions to report prior to the merger on 30 June 2025 at which point the old charity was removed from the Register of Charities.

As part of the reconstruction the Trustees have taken the decision to change the year end of Rauceby Village Hall to 31 December each year. As there were no transactions in the new charity until the merger the results reported in these accounts are for the nine months from 1st April 2025 to 31 December 2026.

1.2 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities • and with  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with  Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.3 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the going concern assumption doubtful;

The reserves held by the charity are, in the view of the Trustees, sufficent to support the charity for all foreseeable circumstances

Not applicable Not applicable

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

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1.4 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note { }.

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Yes 
-Tick as appropriate
No 
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
Not applicable
periods before those presented, 3.44 FRS102 SORP.
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1.5 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

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Yes 
-Tick as appropriate
No 
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Please disclose:

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(i) the nature of any changes; Not applicable
(ii) the effect of the change on income and expense or
Not applicable
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
Not applicable
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1.6 Material prior year errors

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No material prior year errors have been identified in the reporting period (3.47 FRS102 SORP).
Yes 
-Tick as appropriate
No 
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
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Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE

Please provide a description of the nature of each change Not applicable in accounting policy

Reconciliation of funds per previous GAAP to funds determined under FRS 102

Start of End of period period £ £ Fund balances as previously stated

Adjustments:

Fund balance as restated

Reconciliation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102

End of £ Net income/(expenditure) as previously stated Adjustments:

Previous period net income/(expenditure) as restated

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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Tax reclaims on Gift Aid receivable is included in income when there is a valid declaration from the donations and gifts donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants Donated goods Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution. Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'. Goods donated for on-going use by the charity are recognised as tangible fixed assets and included in the SoFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

Donated services and Donated services and facilities are included in the SOFA when received at the value of facilities the gift to the charity provided the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA. Support costs The charity has incurred expenditure on support costs. Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

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Grants with performance
conditions
2.4 ASSETS
They are valued at cost.
They are valued at cost.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 16.
Intangible fixed assets
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
2.3 EXPENDITURE AND LIABILITIES
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Grants payable without
performance conditions
The depreciation rates and methods used are disclosed in note 14.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
They are valued at cost.
Deferred income
No material item of deferred income has been included in the accounts.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
Income from membership
subscriptions
Income from interest,
royalties and dividends
Heritage assets
Investment gains and
losses
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
The charity has creditors which are measured at settlement amounts less any trade
discounts
These are capitalised if they can be used for more than one year, and cost at least
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Governance and support
costs
Creditors
Redundancy cost
The charity made no redundancy payments during the reporting period.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Settlement of insurance
claims
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.

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£500

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Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment.

Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments

Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or progress net realisable value.

Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock.

Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Current asset The charity has investments which it holds for resale or pending their sale and cash investments and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of less than one year held for investment purposes rather than to meet short-term cash commitments as they fall due.

They are valued at fair value except where they qualify as basic financial instruments.

Yes*	No*	N/a*

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POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE

Page 10 of 29

Section C Notes to the accounts (cont)

Note 3 Income

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Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 2,078 - - 2,078 608
and legacies: Gift Aid - - - - -
Legacies - - - - -
General grants provided by government/other
charities - - - - 5,000
Membership subscriptions and sponsorships
which are in substance donations
- - - -
Donated goods, facilities and services - - - - -
Other - - - -
Total 2,078 - - 2,078 5,608
Charitable Fundraising Events
activities: 1,183 - - 1,183 4,001
- - - - -
- - - - -
Other - - - - -
Total 1,183 - - 1,183 4,001
Other trading Hire of Hall 6,636 - - 6,636 9,128
activities: - - - - -
- - - - -
Other - - - - -
Total 6,636 - - 6,636 9,128
Income from Interest income - - - - 330
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - 330
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 9,897 - - 9,897 19,067
Other information:
All income in the prior year was unrestricted except for:
All unrestricted
(please provide description and amounts)
Where any endowment fund is converted into income in the
Not applicable
reporting period, please give the reason for the conversion.
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Page 11 of 29

Where any endowment fund is converted into income in the prior period, please give the reason for the conversion.

Within the income items above the following items are material: (please disclose the nature, amount and any prior year amounts)

Not applicable - Hire of the hall - Donations received These both fall within the normal revenue raising activities of the Village hall and amounts received are noted above

Page 12 of 29

Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

Government grant 1
Government grant 2
Government grant 3
Other
NKDC Grant
Government grant 2
Government grant 3
Other
Please provide details of any
unfulfilled conditions and other
contingencies attaching to grants
that have been recognised in
income.
Please give details of other forms of
government assistance from which
the charity has directly benefited.

This period
£
-
-
-
-
Total
-
Last year
£
5,000
-
-
-
Total 5,000
This period
None
This period
None
Description
Hall refurbishment, replacement chairs and website development
Description
None
Last year
None
Last year

Page 13 of 29

Section C Notes to the accounts (cont)

Note 5 Expenditure

----- Start of picture text -----
This period Last year
Restricted Restricted
Unrestricted income Endowment Unrestricted income Endowment
Analysis funds funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and social
lotteries - - - - - - - -
Staging fundraising events - - - - - - -
Fundraising agents
- - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company undertaking
non-charitable trading activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating new
source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - - - - -
Investment management costs: - - - - - - - -
Portfolio management costs
- - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Cost of fundraising events 886 - - 886 2,547 - - 2,547
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total expenditure on charitable activities
886 - - 886 2,547 - - 2,547
Separate material item of expense
Hall consumables and maintenance (inc 3,853 - - 3,853 11,189 - - 11,189
internal refurbishment)
Building Repairs 2,183 - - 2,183 - - - -
Insurance
1,148 - - 1,148 939 - - 939
Utilities
1,236 - - 1,236 1,835 - - 1,835
Professional Fees 805 - - 805 1,300 - - 1,300
- - - - - - - -
Total 9,225 - - 9,225 15,263 - - 15,263
Other
Subscriptions and sundry 573 - - 573 1,925 - - 1,925
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure 573 - - 573 1,925 - - 1,925
TOTAL EXPENDITURE 10,684 - - 10,684 19,735 - - 19,735
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Page 14 of 29

Other information:

Analysis of expenditure on charitable activities

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This period Last year
Activities Grant Activities Grant
Support Total this Support Total last
Activity or programme undertaken funding of undertaken funding of
Costs year Costs year
directly activities directly activities
£ £ £ £ £ £ £ £
Cost of fundraising events 886 - - 886 2,547 - - 2,547
Activity 2 - - - - - - - -
Other - - - - - - - -
Total 886 - - 886 2,547 - - 2,547
This year: Where sums originally denominated in foreign currency have
been included in expenditure, explain the basis on which those sums
Not applicable
have been translated into sterling (or the currency in which the accounts
are drawn up).
Last year: Where sums originally denominated in foreign currency have
been included in expenditure, explain the basis on which those sums
Not applicable
have been translated into sterling (or the currency in which the accounts
are drawn up).
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Page 15 of 29

Section C Notes to the accounts

Note 6 Details of certain types of expenditure

Note 6.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Tax advisory fees Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than independent examination	This period Last year £ £ - 100 - - - - - -

Page 16 of 29

Section C Notes to the accounts (cont)

Note 7 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

7.1 Staff Costs

7.1 Staff Costs
	This period £			Last year £
Salaries and wages		1,831			2,679
Social security costs			-		-
Pension costs (defined contribution scheme)
Other employee benefits			-		-
Total staff costs		1,831			2,679
This year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party		Not	applicable
Last year:
Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party		Not	applicable

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

£80,000 to £89,999 £90,000 to £99,999 Band £60,000 to £69,999 £70,000 to £79,999 Please provide the total amount paid to key management £100,000 to £109,999 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	This period Last year - - - - - - - - - - Thisperiod Last year £ £ - - Number of employees TRUE

Page 17 of 29

7.2 Average head count in the year			This period Number		Last year Number
The parts of the charity in which the	Cleaning			1	1
employees work				-	-
				-	-
				-	-
		Total		1	1
7.3 Ex-gratia payments to employees and others (excluding trustees)
*Please complete if an ex-gratia payment is made.*
Please explain the nature of the
payment	This period			None
	Last year			None

Please state the legal authority or
reason for making the payment	This period
	Last year

			This period		Last year
			£		£
Please state the amount of the payment (or value of any waiver of				-	-
a right to an asset)

Page 18 of 29

7.4 Redundancy payments

Please complete if any redundancy or termination payment is made in the period.

Total amount of payment The nature of the payment (cash, asset etc.) The extent of redundancy funding at the balance sheet date Please state the accounting policy for any redundancy or termination payments	Thisperiod	Last year £ - Last year £ -
	£ - This period £ -

Page 19 of 29

period

Note 8 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

The original charity was gifted the village hall land and buildings in 1953 for no consideration. These are consequently held within the accounts for a nil value.

As the original charity was unincorporated the land and buildings were held on trust by the Custodian of Lands (the Charity Commission) but as part of the merger the land transferred across to the new charity which is a Charitable Incorporated Organisation (CIO). Relevant documentation has been submitted to the Land Registry to record the ownership but as this is a first registration we have been informed that the estimated completion time is October 2026.

8.1 Cost or valuation

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Freehold land & Other land & Plant, machinery and Fixtures, fittings and Total
buildings buildings motor vehicles equipment
£ £ £ £ £
At the beginning of - - - - -
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - -
Transfers * - - - - -
At end of the year - - - - -
8.2 Depreciation and impairments
Basis Not applicable Not applicable Reducing balance Straight Line
Rate 33% 25%
At beginning of the - - - - -
year
Disposals - - - - -
Depreciation - - - - -
Impairment - - - - -
Transfers - - - - -
At end of the year - - - - -
8.3 Net book value
Net book value at the - - - - -
beginning of the year
Net book value at the - - - - -
end of the year
----- End of picture text -----*

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8.4 Impairment

8.5 Revaluation
the effective date of the revaluation
(iii) Details of the existence and carrying amounts of property, plant and
equipment to which the charity has restricted title or that are pledged as
security for liabilities.
If an accounting policy of revaluation is adopted, please provide:
the carrying amount that would have been recognised had
the assets been carried under the cost model.
8.6 Other disclosures
(i) Please state the amount of borrowing costs, if any, capitalised in the
construction of tangible fixed assets and the capitalisation rate used.
(ii) Please provide the amount of contractual commitments for the acquisition
of tangible fixed assets.
the name of independent valuer, if applicable
the methods applied and significant assumptions
This year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.
Last year: Please provide a description of the events and
circumstances that led to the recognition or reversal of an
impairment loss.

This period
Last year
No revaluation
No revaluation
- -
This period
Last year
£
£
- -
- -
Not applicable
Not applicable

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also

Page 21 of 29

Section C Notes to the accounts (cont)

Note 9 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

9.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

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This period Last year
£ £
680 1,254
1,495 768
- -
Total 2,175 2,022
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9.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors

Total	This period Last year £ £ - - - - - -
	- -

Page 22 of 29

Section C Notes to the accounts (cont)

Note 10 Cash at bank and in hand

Note 10 Cash at bank and in hand
Other Short term deposits Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date)	This period Last year £ £ - - 15,000 - 1,196 17,304 - -
	16,196 17,304

Page 23 of 29

Section C Notes to the accounts (cont)

Note 11 Events after the end of the reporting period

Please complete this note if events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

Please provide details of the nature of the
event
Provide an estimate of the financial effect
of the event or a statement that such an
estimate cannot be made

This period
Last year
- Roof repairs approximately £12,000
- Floor ventilation unknown at present but
investigations underway.
None
Two events:
- There are multiple leaks from the roof of
the village hall which require repairing to
safeguard the structure of the building.
- The floor in the main hall has swollen due
to damp caused by a lack of ventilation
under the floor boards. Seeking advice on
improving ventilation.
None

Page 24 of 29

Section C Notes to the accounts (cont)

Note 12 Charity funds

12.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances Gains balances
Type * Purpose and Restrictions brought Expendit Transfer and carried
forward Income ure s losses forward
Fund names £ £ £ £ £ £
Unrestricted U General operation of the village hall 19,158 9,897 - 10,684 - - 18,371
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 19,158 9,897 - 10,684 - - 18,371
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
----- End of picture text -----

If yes, please state the basis on which the assets and/or liabilities have been translated into sterling (or the currency in which the accounts are drawn up).

Page 25 of 29

Section C Notes to the accounts (cont)

Note 12 Charity funds

12.2 Details of material funds held and movements during the PREVIOUS reporting period Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances Gains balances
Type * Purpose and Restrictions brought Expendit Transfer and carried
forward Income ure s losses forward
Fund names £ £ £ £ £ £
Unrestricted U General operation of the village hall 19,826 19,067 - 19,735 - - 19,158
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds (balancing
figure) N/a N/a - - - - - -
Total Funds as per balance sheet 19,826 19,067 - 19,735 - - 19,158
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency  
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Page 26 of 29

Section C Notes to the accounts (cont)

Note 13 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

13.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
TRUE
----- End of picture text -----

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

Page 27 of 29

TRUE

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

----- Start of picture text -----
Amounts paid or benefit value
Remuneration Pension Redundancy Other TOTAL
Legal authority (eg contribution (including
Name of trustee order, governing loss of
document) office)/ex
gratia
£ £ £ £
-
- - - -
-
- - - -
-
- - - -
-
- - - -
----- End of picture text -----

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement.

State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme.

13.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

*enter "False".*
No trustee expenses have been incurred (True or False) Type of expenses reimbursed This year £ Travel - Subsistence - Accommodation - Other (please specify): - - TOTAL - Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity	This year £ - - - - -	*TRUE* Last year £ - - - - -
		-

Page 28 of 29

13.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
- - - -
- - - -
- - - -
- - - -
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
----- End of picture text -----

For any related party, please provide details of any guarantees given or received.

Last year

There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)	There have been no related party transactions in the reporting period (True or False)		*TRUE*	*TRUE*

							Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad debts at period end		written off during reporting
							period
			£	£	£		£
				- -		-		-
				- -		-		-
				- -		-		-
				- -		-		-

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

Page 29 of 29