WEST MOORS MEMORIAL HALL Registered as a Charity Charity Number 121237S Company NUm￿r 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 repL*t tO￿thtr wrth the ffinanci￿ statements of the CPArity for the period ended 28th February 2026. Trust Inforniation st￿￿ure￿ governance and managen￿rt 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 Ch*itable 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 m￿rs. 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 Ge￿ra1 Mee¢tng. Thè charity is adminsstered by the Trustees who rwhrly, and provide their seThices on a voluntary osis. Chairman Secretary TreaSu￿r 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 N￿eM￿r 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 pe￿ar￿nt 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 H￿1 and a small hall w ind￿MI￿al$ 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 H￿1 conrinues to be 2 popular location, well used by local orgallisavon5 and for Wfdte events. Repair and m￿nEe￿WI￿ work started under the otd chariLy continued, with some £33.¢JX) of e5sentiÈt capital expw)diture b￿ng 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 Un￿le Sections of the Hall fronrage and a SI￿lf￿an£ 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 H￿1 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 I￿10￿5 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$ider that its ￿allAb￿ reserves are its net current asse￿ which at year eThl were £37.220 (2025.. £6&409). Roseryes Pollcy Reserve5 carried forward are considered to be adequatr to meet ongoing Short and mediurn term commitinents for the running and m￿n￿nanCe of the Hall, a 95-year-old iMr41ding. In order ¢0 M￿nti•n the current leyd of reserY£s and meet expenditure requirements. the Trusree5 wTrll con￿n￿ to prc*acti¥dy Man￿ the income leve￿ and reatt appropriatdy tts the inflationary gro%Y(h OF exp*)dituro The Hall 1$ 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 Sm￿1 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 H￿1 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 a￿lable. 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 firlanc￿l 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 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 cO￿e 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 re￿eW 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 reqU￿erneTrts 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 H￿1 Lettlngs Bowls Club Contributicx)s SOCI￿ aub contri￿rionS 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$on￿ and Legal Fee5 Fundrw5ing cost5 Total regular expendlture Extrptional expenditure Total ExpendSture 25.267 3.490 17.830 1.3n 9.019 563 3.14 4.134 1570 29.407 23.336 11151 3.14 34.836 64.243 21749 4&085 30.798 41950 Surplus l {ShortlaJl) for the year D¢pwratyon (9.306) (1370) 1736 {1.040) (29.813) (1,073) &1 Net Resource Surplus or rtfall) for the prior period {10.676) TO£￿ fvnds Brought Fornyard Funds at perfod end Surplus I (deficit) added to fvnds Trnnsferred on Vesting 6&409 1.696 68.105 -30,886 ' 68.105 TOTAL FUNDS CARRIED FORWARD 37.219 - This column for infomiation onlr. fi￿re$ relate to the Charrtable Trust - Pre-merger incorne & exwditure wthin the Charitable Trust Post-merger income & expendrwre wÈthin the CIO 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 PreP￿d 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 hiS￿￿￿e assets have been added to the reysw $i￿e and a full first-year depreciatioft apptied. Income and Funds Income 15 recognised in the period ro whith the is ertitled to r￿1[￿ Interest receNable is inclvded when receNed by the charity. Expendlture Exceptional and or*voff signfficant items of expeTrJtture are report￿ 5eparatdy frcffi reguFar expendi￿re. Taxatlon No Itability to UK ttxation arises on any of the sc￿e￿$ 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&S￿￿b￿ cpxrain (lthe arno￿rrt 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% Tk*se are fiJTh4s which on be wseAI in accordance with the charir2ble obl￿ts 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 Initi￿lY 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 financ*31 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 E￿￿nCitY 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 r￿d￿rIal irrterest kn￿nts paid to per50n5 connected wtth a lTh￿tee for seThlces carried OUT Nil Four months onty ** This full year is shown for coM￿rISon purpos4 and relates to the previous Charitable Trust WEST MOORS MEMORIAL HALL Notes to the Flnanaal Statements for the four Th￿nthS 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 addit*on 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 transFe￿e￿ 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 On￿n￿rY donated to the vSllage in three parts by Deeds of Covenant in 1929. 1945 and 1948 for s￿la1. educational and recreation￿ purposes. UwKler the Charity Commission rule5 it 15'designated knd.. The Deeds of Coverwt and Chan"ty comm￿10n rules prevent its $2 and $i￿1fiCantIY restritt us< the ¥￿ue of the land k* thus cOrtsid￿ed by the Truscees to be nominal. A nominal value is therefore induded in the xclxnts to re¢￿d the ￿lty,5 ownership of the asset in accorthce with the Charities Commi$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 CIminal value is thereforÈ treated as a Restricred Fund. The land was oriv"n￿ty dona*d to the Yil* (for rwwwnt by the Hafi ch3rity1 in the eady 1900'& 10of10