WEST MOORS MEMORIAL HALL Registered as a Charity Charity Number 121237S Company NUmr CE039304 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 Accourts Fyepared by Andrew Risby FCCA 231 Station Road West Moors Ferndown Dorset BH22 OHZ
WEST MOORS MEMORIAL HALL CONTENTS Page Trustees Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Ststements 7 - 10
WEST MOORS MEMORIAL HALL Chartty Number 1212375 Trustees. First Report The Trustees present the Charit15 first repLt tOthtr wrth the ffinanci statements of the CPArity for the period ended 28th February 2026. Trust Inforniation sture governance and managenrt The Charitable Incorporated Organi4tion (CIO) was set up on 3rd March 2025 and became Operation on the 1st November 2025 following the transfer irF of assets and liabilities of the Charitable Trust (No 217171) of the same name on that date. Ft ha% defined its year-end as the last day of FebrLWy. The Clo ts governed by a Constitution based on that of the Chitable TrusL and by the covenants pknd on the knd acquired by that Trust in 1929 subsequently. The land and buildiry managed by the Trustees were trnnsferred from the OFficial Custodian of Charities to the CIO in late 2025, and an appropmte nominal value has been incLYporated into these accounts. Reglstered Charity Number 1212375 Trustees Trustees are appointed from the Icol community of West mrs. either from within loc owisations. or for any special skills they may have. No other body has the ritht to appoint Trustee& Thè appoifttment of Secrètary and Treasurér is made afinu at the Annual Gera1 Mee¢tng. Thè charity is adminsstered by the Trustees who rwhrly, and provide their seThices on a voluntary osis. Chairman Secretary TreaSur Safety oificer lan knnehan Mary Male Andrew Risby Roger Male (Resigned 3rd November 20251 Ckher Trustees Sue Hamlett SaThJra Smith Brian Bign211 Amie Fawcett {Resigned 6th NeMr 2025) (Appointed 1st November 2025) (Appointed 3rd N¢yember 2025) Bank¢rs Uoyd5 Bank Pk Head Office Independent Examlner M5 L EWIrE ACMA ContiTrued...
WEST MOORS MEMORIAL HALL Trustees. First Report continued Objertive$ and Arttvitles The Charity was created in 2025 as a replacem¢nt for the charitab Trust No 217171. set up in 1929. Th¢ purpose of both charsdes 15 to maintain in gwd order and manage a pearnt buildin& under the name of West Moors Memorial Hèll. together its land. as a village hall f¢y the beneft of the lcd Community. The land on which the Hall stands is the subject of a number of restrictive covenants. The mwn acbviw of the Charity the hiring OLrt of • Pdrze H1 and a small hall w indMIal$ and local orwi53ti0ns for stiti, recreationaj and educational purpose4 50 benefrtting the local community. Achlevements and Perforniance During this first fin2ncial year. the Trustees mainwnd the fabric of the hall within the Health awKI Safety Regulations and satisfied the conditrons for its tontinued usq for 50cd. educaoort atmj recreat1ort purposes as required by constitution and rovenanty and by txher regulatory bdies. The Hall is run by six part-time voluntetr Truste4 helped by two sew-employed contr¢tor5. k is open 360 days 3 yekr. from g.(%) to I3.. and offers three booking periods a day in in two halls. H311 occupancy 15 high- up to 90% at times. With the agreement of our regular hiring organisations, hire Charges increased in july 2025. the firtt increase since May 2023. The H1 conrinues to be 2 popular location, well used by local orgallisavon5 and for Wfdte events. Repair and mnEeWI work started under the otd chariLy continued, with some £33.¢JX) of e5sentiÈt capital expw)diture bng incthTed in the first three months of the new Charity, funded frorn reserves sec aside for this purpose. This caytal expeThlityre ceased in January 2024 and resulted in the remts of unused and Unle Sections of the Hall fronrage and a SIlfan£ Improv[ in appearanc FinancÉal Revlew The income and expeThdtrure refietted in these accounts is for the period from Vesting to the year-end, a period offour monihs. Comparative and prior months. data from the previous Charitable Trust is also induded for information. Hire charges increased in Juty 202S by art aw of 6% to cover iTrfkn"¢)w costs in txpenditure. and regular income comfortably covers regular expendirure incurred in managing the H1 on a day-tixlay basis. The finan0 statements have bee subjetted to an Independent E¥aminaticft as they are exempt from the audit requirernents of Secrion 144(11 of the Chariries Art 2011. The Trustees are saosfied with the reported fiwcial re5vks. Thi5 first annvaj reporn inclvdes financrdl athity for only four month5. Nwth relerdnt income a¥Ld e¥peThJiture figures from the I105 Charirable Trust Shown for inforrrAtion purposes only. Funding grnnt5 amounring to more than 136.(%XI had been received by the Charitable Trus¢ and cre(lited to reserves. All reserye5 together fixed &sset5 and liabtliu&s were transferrvj to the CIO in November 2025. The regular activityes of the trrfo tharitie5 in the year ended 28th February 2026 rewlted in slighdy higher sncome oxpenditure than pricr year5, with the capifal eypenditure mentioned being pardy offset by funding grants. The latter is summari5ed here: Charitable Trust 36,150 20.282 15.868 cio Total 36,150 51.0 14.930 Reserves rotalling £68.106 were transferred in from the Cjwitable Trust in November 2025. The Trustees con$ider that its allAb reserves are its net current asse which at year eThl were £37.220 (2025.. £6&409). Roseryes Pollcy Reserve5 carried forward are considered to be adequatr to meet ongoing Short and mediurn term commitinents for the running and mnnanCe of the Hall, a 95-year-old iMr41ding. In order ¢0 Mnti•n the current leyd of reserY£s and meet expenditure requirements. the Trusree5 wTrll conn to prcacti¥dy Man the income leve and reatt appropriatdy tts the inflationary gro%Y(h OF exp)dituro The Hall 1$ thus considered to be a going cowrt. For the coming financi year. the Truscees will eJwre that regukr income covers rwAar operdting expendithre, with a Sm1 surplu& thus mainrniThing the reserves for the essential caprtal project& The Id reserye levd is in the order ol Funijing Income Capical Expen¢fiwre 30,798 30,798 £40,000. Coniinued...
WEST MOORS MEMORIAL HALL Trustees. Flrst Report continued Plans for the future In considering the future activitie5 of the Hall, the Trustees have faken into account the followin{. 1 All major re[rS to the 95-year4)Id building have been comtAet 2 Reseryes were fJeplet¢d by the c05t of essejwal niaiLY works in 2025. and need replenishin 3 The H1 is a very busy community faality. by only a few Trus¢ee& 4 The community of users is for certain other addition knlities to be nude alable. As a resul¢ in consultstion with the communiry. the Trustees will continue to run the H311 as now, while planning to accommodate the communiW5 requests. In order to replenish its reserves. an increase in the hire charges a little above infiatiorory pressures will be considered for mid 2026. An opportunity to accommodate another chariry (with Similar eommuni¢y benefits) within the Hall's grounds arose in 2025 and will be explored further as a way of sharing the cost of man3w.ng the estate. Statement of Responsibilities Charity law requires the Tnjstees to prep¥e financial statements for each firlancl year which give a true and fair view of the statè of the charity and of the income and expenditure accour¢ts for that period. In preparing these firbanCi statements the Trustees have:
seletted suitable accounting policie5 and applied them consifftn made judgements and estimates that are rea50n2ble and pnjdent prepared the ffinanci Matements on the going<oncern basis since it is inappropriate in the Mew the Trustees to presume that the thari(y wll not contirbue to operatr. The Tnjstees are responsÉble for FFRintaFning proper accounting reeords vthith disclose tmth reasonable accEfracy 3t any time the financial positton of rhe chariry and for ensuring thac the financi statements comply with the Charitie5 Act 2011. frt is the Trustees. Vie•V that the proprietary atcounting sysm introducetj three years ago continues to prothce monthly financtal statsments in an accurdte and timely manner. The Trystee5 are also responsible for safeprding the assets of the chariry and herte for taking reasonable steps for the prevention afKI detection of frdud and other iegUl¥1t. All the Hall's policies are now reviewed regularly to ensure Chat current regulations are adhered ro and that the policie5 are effective in safeguarding the Charity's assets. The physical estate within which the Hall stands - consistyng of buildings a large car parl a bowlÉng green and other green space - is now rstered at the Land Re&stry as owned by the CIO. The Trustees have acknowledged their duties and responsibilFties in holding th15 estate on behalf of the Community of West Moors. M Male . Se¢r¢tary ?q¢,-,{ ILL
WEST MOORS MEMORIAL HALL Independent Examlner's Report to the Trustees of the West Moors Memorial Hall I report on the accounts of the Wesr Moors MpJnorsal H1 for the pertijd ended 28th February 202& wh&ch are set out on pages 5 to 10. Respectlve Re5ponsibllities of the Trustees and ExamSner The charity's Trustees 2re responsible for the preparation of the accounts. The current Trustees consider that an audiL is not required for this period under secu.on 14q2) of the Chartties Att 2011 (the 2011 Attl but that an indg)endent examination 15 needed. It is my responsibility to..
examine the account5 under 5ectton 145 of the 2011 Act., to follow the procedure$ latd down in the general Directions yiven by the Charity Commission under Settion 145(5)(b) of the 2011 Ati and to state whether partscular matters have cOe to my att&)Don Basis of Independent Examinerfs Report My examination was carried out in accordance with the General Direttions given by the Charity Commission. An examination includes a reeW of the accounting records kept by the charity and a comparison of the Iccounrs presented with those records. It also tndudes considerdtion of any unusual items or disclosures in the accounts, and seeking explanations from you. a5 Trustees, £onceming any such matter& The procedure5 undertaken do not provide all the evidence that would be requlred in an aud%t and conseqvently no opinion ss given a5 to wherher the the tccounts present a.true and f3sr view. and the report is limited to those matters Set out in the statements that follow. To ficilitate my rewew. the Trustees provided 'audit' access to the Hall's accounting System, and I was able to dlidate that the reported resulrs for the year are in lÈne with those reffetted in that 5y5tem. Independent Examlnerfs Statsment In connettion with my examination. no matter has come to my attention ". . which gives me rea50rTrable cause to bejteve that in any Materi respect the requirements to keep accounting recoth in ac£or&rKe Section 130 of the 2011 Act: and to prepare accounts which accord with the accounrtng retord5 and to comply wtth the accouTrting reqUerneTrts ol the 2011 Act have not bees) meL or which. in my opinion, attention should be drydNVn in order to enable a proper understariding of the accounts to be reached. Loulse Everlngton ACMA 4 Hove Park Way Brighton BN3 6PS
WEST MOORS MEMORIAL HALL
Statement of Flnancial Activities for the Year Ended 28th February 2026
Alla
is wlthln Unrestrirted Fund5
months to
Year to 28th
February
2025-
31st
2025 -
2026
See Fcotn¢xes for charity Klentffi¢*tion
Incoming Résources
H1 Lettlngs
Bowls Club Contributicx)s
SOCI aub contririonS
Bank Interest Received
Donations
Other Intome
Hire of Car Park
Total regular Incoming resour
018
3.812
17075
7.673
967
32LKI
782
319
750
130
1210
40.437
27.174
13,137
Excepti¢)nal Income
Total Inrome
114
145CKI
54,937
21.647
4&821
13.137
Hal Maintsnance
Governance Costs
Car Park Costs
Profess$on and Legal Fee5
Fundrw5ing cost5
Total regular expendlture
Extrptional expenditure
Total ExpendSture
25.267
3.490
17.830
1.3n
9.019
563
3.14
4.134
1570
29.407
23.336
11151
3.14
34.836
64.243
21749
4&085
30.798
41950
Surplus l {ShortlaJl) for the year
D¢pwratyon
(9.306)
(1370)
1736
{1.040)
(29.813)
(1,073)
&1
Net Resource Surplus or
WEST MOORS MEMORIAL HALL Balance Sheet as at 28th February 2026 2026 2025** FIXED ASSETS Tan&bte Assets 6.415 3.070 CURRENT ASSETS Debtors Payments In Athance Cash at Bank: Current Accourt Deposit Account 676 &281 60515 30,030 35.775 67,472 CURRENT LIABILITIES . Amounts Falllng Due Within One Year Creditor5: UnFwd Supplier Invoices PrePd 2025-26 depostts Prepaid 2025-26 Intome 1.852 1675 443 4,970 1055 1.775 303 4.133 NET CURRENT ASSErs 30.805 63.339 NEf ASSErs 37,220 66.409 FUNDS Unrestritted Funds Endowment Fund5 Totat charÉty fund5 14 14 36,220 66.409 37.220 66,409 ** This column is for infornktion onty since r¢ relates to a different charity. see page 2 Approved by the Trustees on ........... I P Linehan (Chairman) The Notes fomi part of these finan¢lal Statements
WEST MOORS MEMORIAL HALL Notes to the Flnandal Statements for the four months erKled 28th February 2026 1. Accountlng Poll¢le$ Basis of Accounting In preparring the financi statwnenrs the Trust follows best practice 25 laid down in the StaTrment of Recommended Pracvce"Accountin8 and Rewrting by Chariries" (FRS 102) issued in Janwy 2026. Depredatlon Fixed assets are depreciated at varying ratrs the straighr Ilne basls over their Itf Two hiSe assets have been added to the reysw $ie and a full first-year depreciatioft apptied. Income and Funds Income 15 recognised in the period ro whith the is ertitled to r1[ Interest receNable is inclvded when receNed by the charity. Expendlture Exceptional and or*voff signfficant items of expeTrJtture are report 5eparatdy frcffi reguFar expendire. Taxatlon No Itability to UK ttxation arises on any of the sce$ sour£es of incorne due to rL5 dwritsble status and l inbwtment income Fs receNed gross of C•sh D4>nadons and Glfts These are included in the Statement of Rnancial Actmiies ISOFA) vther. ."
the charity is told it is to receive the or donation- the Trusrees are re&Sb cpxrain (lthe arnorrt to be receNti4: the Trustees are ret%ortably cethn tlw will r&er¥e the nK)ney. and any condiDons for receipt are meL These are included 3s soon as it bs reason2bty cerun they wll be recewed. The accounts contain no Wcies. Fund Accounting Fund5 held by the are wthes: Unrestrlrted Fund% Tkse are fiJTh4s which on be wseAI in accordance with the charir2ble oblts at the discretyoft of the Trustees. These forni the m40rity of the Chari$ funds. Rertrkttd Fundx These 2re funds have been ven for particular rescritted purpxes and projec¢s. The thariw has one swh fimd relat to tt land and buildings. See 8.1. 8.2 and 1 Short term debtor5 3re measured at trans8 pricq less any imprmenL Cash at 8ank Cash is represent*J by depos1 ffinanci in5t1wti0 reFfdyzble th¢x on notice of not more thaft 24 hours. Short term creditor5 3re measured at the trawatt Pri Other financkil liai¥lities are measured InitilY at falr value. net of (ransxoon and subwuemdy at arnorri5ed cost using the Èffecrive Interest method. Flnanclal Instruments The Charity enters inio only b¥ic financial intrument transactions that result in the recognition of financral assecs and liabilioe$ Ilke payments in ailwance and sthdry cretllro
WEST MOORS MEMORIAL HALL Notes to the Flnanclal Statements for the four month ended 28th February 2026 2026 2025 These include: caprt Funding Grants 14,5th) Ex¢eptional Items of expendlture These are rep(rted separately in the SOFA in view of the exceptional amounts in thTrs financ31 year. Tlw wKlude: Legal costs wociated th the conYer5ion to a ao The esserrtial replacemenr of CA the Hall roof Other one-off Hall m3VrtenwKe costs net of InS(wan rEcoYery Fees related to the planned rebuTrlding of the Hall fr Cost of rebuddsng the Hau frontage 1570 5.520 13.080 8,556 30.798 33.368 34M36 Hall Malntenance Wafer 250 1J88 635 1985 EnCitY 3.012 1983 426 3.636 9.727 1.096 1.942 70 522 1370 25.267 Cleano)g Refuse Collect Insurance Ltcence Fees Saniory and W*throL¥n Servic&s Sundry other costs 143 85 9.019 Ph0t¢Xop Postage and Ststior EquipmeTrt Tdephone and Internet Accountancy Fees SuThJry Expernses 379 122 62 141 342 186 2,821 563 3,490 Depreciation 1,370 Employees There were no ewrpfoyees during the year und¥ review. are volunteer5. Tot amount p Nil TrdrtsattK)n5 V+rth vndertsknn85 in whKh a trustee or connÈ¢trd person has x rdrIal irrterest knnts paid to per50n5 connected wtth a lThtee for seThlces carried OUT Nil Four months onty ** This full year is shown for coMrISon purpos4 and relates to the previous Charitable Trust
WEST MOORS MEMORIAL HALL Notes to the Flnanaal Statements for the four ThnthS ended 28 February 2026 Flxed Assets Fixtures & Ftttfings Total & Equlpmert Buildings Cost Net ofvested Assets Less assets written ¢)ff Additions As at 28th February 2026 1M50 2.030 24 1394 4.244 5,458 7.488 1244 Depreclation Charge for the period As at 28th February 2026 1,073 1,073 Net Book Value As at 28th February 2026 1.960 3.455 6.415 As ot 28 Febnw2025 240 wo 3A)70 No. l This refiect5 the net Je a5 at Vesting on the 1st NO 202S 2 The fittittg5 additon in the Cwrty period is a new gas knler with 10-y guarao 3 The equipment addition in the currem period is a (fishw&%her 5-year gu2rantse 4 The Land and P4Jilding5 addwon is the ncfflinal ue of land describes in Note 8.2 below. Land and Bulldlngs The Land and 8uil¢thngs were held in Trtjsr fv the charity by the Offi0 Custcdian of CFAriries prior to the creation of the CIO and were transFee to the CIO in late 2025. The land comprises approximatety 6.K7 sq m11.5 acres) and 1$ rw$rwed at the Land Rey5try 3$ DT382635 v•ith the CIO as the owner. The land Nyas OnnrY donated to the vSllage in three parts by Deeds of Covenant in 1929. 1945 and 1948 for sla1. educational and recreation purposes. UwKler the Charity Commission rule5 it 15'designated knd.. The Deeds of Coverwt and Chan"ty comm10n rules prevent its $2 and $i1fiCantIY restritt us< the ¥ue of the land k thus cOrtsided by the Truscees to be nominal. A nominal value is therefore induded in the xclxnts to re¢d the lty,5 ownership of the asset in accorthce with the Charities Commi$sion's-Charitses SORP. (nUary 2016) guidan His of the estaTr: Value 192*1948.. dtyMoos)s of c¢>an land to the lIage by the Fryer family 1929. Charirable Trurt1217171) f¢ymed to the land on bew of the ¥illag& deeds hdd by the offici Cu5tlMJian of Chritie5 1929-1930: a large vllage h] was lyjild with donations fr(xn variou5 orpmwions 2025: Land tr3n5ferred to the ao112123751 at nil Y4iuÈ. 2026.. Land refiecfed in the CI<Ys acc(yJnts ar nomin21 e for inforr1 on . Flnanclal Itments Flnandal assets Financial assets Measu at fair e throu8h the Sratement of Financia] Acu¥iues 35.094 67.367 Financial assets measured at fair the Statememt of AttWit5 comk¥tse onty cash at bank
WEST MOORS MEMORIAL HALL Notes to the Financlal Statements for the four months ended 28th February 2026 Sub5idiarles 10. The charity does not have any sub&draries. Two other charitable orpii5auorts occupy part of the Charity's land and contributs to the cott of m¥ozing the land. Capttsl Commitments The Tru$tees have made no corrmiti7)ent for Cap expenditu at 28 February 2026. 11 Cortlngent L111e5 There are no confÈngent liaixlioes at 28th Fetwuary 2026. 13. The Trustees have not changed the year end ¢kn r t Oft financi year. dwity diij n¢X make w Materi ex.grnt4 payments during year. None of che charity's fifi21 fixed asseLS hwe been during the year. within these statucory account If the requirerner of the Trustee InvestnEnt Act 1961 appty to the dtarity. tlv)se requirernents have been complied with. 14. Unrestrirted and Restritted Funds Ufjrestritted Fund5 carried forward into the CIO at Vesting totalkd £66.106. During the 4 months ro 28th February 2026. the c05t of exenSe rebulldi of the front of the Wl w&$ charged to re5er¥es, the foln8 effece As at 28th Febnmry 2026 As at 1rt November 2025 Funds vested from Charity no 217171 Unr¢stritted FutKJs - Non designated Vnrestritted Funds- De5i8n2t 17.691 50.415 Fund5 MovemeTrts up to 28th Febnmry 2026 Brthjght forvth at V&sv Unre5tritted Fund$- Non designated Unrestred Fynds- Designated ReStred Funds- Endont Land 68.106 11518) 129.3681 37,220 68,1¢)6 During the course of the four.month actwe perd of the CIO. the porch and frtage renevRI was completed. The cos¢ of that new has been reparted as an of Èxception expendrcw< which was chW to the tthrestr5Cted Designated Funding Grants recewed by the CIMritable Trusr in a prior period were added to the DesIgted Fund5 trInE to the CIO on Vesting. The Restrirted Keserve fimd refates to the rlIn31 value of the land uansferred to the CIO from the Offcial Custodian of CharIt$. The CIO h¥ no abrliry to r1 the asset and so reflects onty a nom¢ft value in the account5. The Charity has defjned the land as a ca[X a55et as outlined in the 2026 SORP. 2 permanent endownbÈnt whKh the Trustees have ptswer to convert into iACOEne and apply or spend. The rK>minal value is thereforÈ treated as a Restricred Fund. The land was oriv"nty donad to the Yil (for rwwwnt by the Hafi ch3rity1 in the eady 1900'& 10of10