REGISTERED CHARITY NUMBER: 213603
REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 FOR THE CUFFLEY HALL
THE CUFFLEY HALL
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 5 |
| Report of the Independent Examiner | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 12 |
| Detailed Statement of Financial Activities | 13 |
THE CUFFLEY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2025
The Trustees present their report with the financial statements of the charity for the year ended 31[st] December 2025. The trustees have adopted the provisions of FRS102 Statement of Recommended Practice and Reporting by Charities issued in January 2015.
SECTION A: REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number 213603
Principal Address
The Cuffley Hall, Maynard Place, Cuffley Potter Bar Hertfordshire EN6 4JA
Trustees
The management committee consists of up to ten elected members plus a representative from each of the groups which regularly use the Hall. Those who served during the year under review were:
Elected Members
Representatives
R Papworth (Chairman) N Crook R Knight (Treasurer) J Holding P Lovatt S Field B Cheetham L Baynham I K Moody AG Shields J Hollings
Independent Examiner
Michael West 6 Woodside Place Wildhill Road, Woodside Hatfield AL9 6DN
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THE CUFFLEY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2025
SECTION B: STRUCTURE, GOVERNANCE AND MANAGEMENT
Type of Governing document
The Cuffley Hall was constituted by a Conveyance dated 21[st ] March 1946 by Northaw Parish Council.
How the Charity is Constituted
It is a registered unincorporated charity.
Trustees
Trustees are either appointed by the societies who regularly use the hall to represent them on the management committee or are recruited from local people who can offer relevant expertise in the running of the hall. The Charity is organised on the basis of a Management Committee that includes elected members and a representative for each of the regular user club and society. An honorary treasurer is elected from within the Management Committee. The Management Committee meets four to six times per year. There are three part time staff who carry out the duties involved in running the Hall on a day to day basis. To provide guidance to the staff the Management Committee has empowered an Executive Committee to expedite matters which do not require approval or involvement of the full Management Committee. The authority level has been agreed for the Executive Committee.
Risk Management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
SECTION C: OBJECTIVES AND ACTIVITIES
The Cuffley Hall Charity is established to enhance the community life for the inhabitants of the Parish by providing communal facilities to a standard required by its users on a cost-effective basis.
Cuffley Hall is available for hire by individuals or organisations from within or outside the parish in accordance with the policies laid down by the Hall Management Committee and in accordance with the standard hiring agreement adopted in 2020.
The scale of charges (reviewed annually) together with income derived from the bar are set with the aim of providing sufficient funds to meet all expenditure incurred in maintaining the Hall and Facilities at as high a standard as possible. An additional financial aim is, if at all possible, to add to reserve funds each year so that adequate provision is made for significant major improvement projects and/or unforeseen major maintenance internal expenditure in future years.
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THE CUFFLEY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Objective and Activities (continued)
The Trustees confirm that, in making decisions about public benefit relating to the charity, they have had due regard to the commission’s public benefit guidance when exercising any powers or duties to which the guidance is relevant.
SECTION D: ACHIEVEMENTS AND PERFORMANCE
The Hall showed a surplus of £4,162 during the year, details of which are explained later in this report.
The Management Committee is concentrating its efforts on attracting more use of both halls at weekends in particular and at other times generally including continuing to use a simplified and competitive form of charging for the use of the halls. We continue to monitor costs closely.
People Staff
The Hall currently operates with part time staff and volunteers. Part time staff consists of one supervisor, one administrator and one cleaner. We are very grateful to those volunteers and to all the present employees for their efforts in keeping the hall running.
The Management Committee and Executive Committee have met or communicated regularly throughout the year to cover numerous items including maintenance and various matters of policy and administration. Our sincere thanks go to all concerned.
SECTION E: FINANCIAL REVIEW
In the year under review, Hall lettings showed an increase of £2,589 over 2024.
Over the years money has been put aside and the availability of those funds will be used to improve the facilities in the hall in future.
The computerised booking and invoicing system called Hallmaster has been a success and the bookings are being handled very efficiently. The Funds that have been spent on maintaining and improving the facilities of the hall have meant that regular hirers have continued to support the hall and new hirers have been attracted.
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THE CUFFLEY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2025
Financial Review (continued)
During the year the water supply system was upgraded to comply with modern standards at a cost of £8,700. This included some improvements to toilet facilities.
The cost of these improvements together with the cost of resurfacing the floor in the main hall in 2024 will be depreciated over the remaining term of the lease.
Projects planned for 2026 include regular maintenance of the floor in the main hall and redecorating the passages. The floor in the main hall takes a lot of wear because the hall is being used for multiple purposes including badminton, short mat bowls, dancing, shows and more. All these activities involve foot fall and the movement of chairs and other equipment.
The Hall showed a surplus of £4,162 for the year and as a result the designated fund at the year end was £66,881.
The designated fund has been established from surpluses over many years to finance future major internal repairs and improvements. It is intended to build this fund over the next few years as and when a surplus on the general fund permits. The Hall’s resources are held by Barclays Bank and by Shawbrook Bank via the Charities Aid Foundation. The money at Barclays is held in a current account which does not attract interest. The money held by Shawbrook Bank of £40,000 attracts interest of between 3.25% and 4.3% per annum.
The Northaw and Cuffley Parish Council has granted a 15 year lease to the Trustees for an annual rent of £5. The terms of the lease include the transfer of the responsibility for the maintenance of the external fabric of the building and consequently the buildings insurance. This has removed a substantial potential liability from the Trustees.
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THE CUFFLEY HALL
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2025
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and the United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice).
The Law applicable to Charities in England and Wales requires the trustees to prepare financial statements for each financial year which gives true and fair view. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently.
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observe the methods and principals in the Charities SORP.
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make judgements and estimates that are reasonable and prudent
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
ON BEHALF OF THE TRUSTEES:
……………………………….. Robert Knight – Trustee
Date: 5 March 2026
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Independent examiner's report to the trustees of The Cuffley Hall (Charity No. 213603 )
I report on the accounts of the company for the year ended 31 December 2025, which are set out in the attached document.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income has not exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Certified Chartered Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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• the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michael West FCCA Michael West Ltd
6 Woodside Place, Wildhill Road, Woodside Nr. Hatfield, Hertfordshire, AL9 6DN 26[th] February 2026
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THE CUFFLEY HALL
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| Notes INCOMING RESOURCES Incoming resources from generated funds Activities for generating funds 2 Investment income 3 Total incoming resources RESOURCES EXPENDED Costs of generating funds Fundraising trading: costs of goods sold and other costs 4 Governance costs 5 Total resources expended NET (OUTGOING)/INCOMING RESOURCES Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2025 Unrestricted funds £ 45,321 1,373 46,694 41,762 770 42,532 4,162 62,719 66,881 |
2024 Unrestricted funds £ 41,436 1,536 |
|---|---|---|
| 42,972 35,559 760 |
||
| 36,319 | ||
| 6,653 56,066 |
||
| 62,719 |
The notes form part of these financial statements
Page 7
THE CUFFLEY HALL
BALANCE SHEET AS AT 31ST DECEMBER 2025
| Notes FIXED ASSETS Improvements to Hall CURRENT ASSETS Stocks 9 Debtors 10 Cash at bank and in hand TOTAL ASSETS CREDITORS Amounts falling due within one year 11 TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted funds 12 TOTAL FUNDS |
2025 Unrestricted funds £ 13,997 1,833 4,890 49,568 56,291 70,288 ( 3,407) 66,881 66,881 66,881 66,881 |
2024 Unrestricted funds £ 6,893 1,375 4,514 54,049 |
|---|---|---|
| 59,938 66,831 ( 4,112) |
||
| 62,719 | ||
| 62,719 | ||
| 62,719 | ||
| 62,719 |
The financial statements were approved by the Board of Trustees on and were signed on its behalf by:
…………………………………… R N Papworth Trustee
The notes form part of these financial statements
Page 8
THE CUFFLEY HALL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
1 ACCOUNTING POLICIES
The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year.
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. and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) issued on 1st January 2015 and with the Charities Act 2011.
Incoming Resources
All incoming resources are included in the Statement of Financial Activity when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving stocks.
Taxation
The charity is exempt from tax on its charitable activities.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Repairs, replacements and Capital Expenditure.
Repairs and replacements expenditure is charged to the income and expenditure account as it is incurred. Capital expenditure is shown under Fixed Assets and depreciated over the estimated life of the asset.
2 ACTIVITIES FOR GENERATING FUNDS
| Trading income Hall hire |
2025 £ 3,497 41,824 45,321 |
2024 £ 2,201 39,235 |
|---|---|---|
| 41,436 |
Page 9
THE CUFFLEY HALL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
(continued)
| 3 INVESTMENT INCOME Deposit account interest 4 COSTS OF RUNNING THE HALL Staff costs Insurance Light and heat Cleaning Sundry expenses Maintenance Rates and water Professional fees and licences Trustee's honorarium Depreciation Postage, stationery and telephone 5 GOVERNANCE COSTS Independent review Other fees |
2025 £ 1,373 21,959 1,139 7,396 1,593 119 3,756 1,974 634 640 1,596 956 41,762 530 240 770 |
2024 £ 1,536 |
|---|---|---|
| 20,494 1,100 6,447 1,594 37 2,467 1,458 772 - 364 826 |
||
| 35,559 | ||
| 520 240 |
||
| 760 |
6 TRUSTEES' REMUNERATION AND BENEFITS
Honorarium payments totalling £640 were made to trustees for standing in for paid staff during periods of leave and sickness in the year to 31 December 2025 (2024 - nil)
Trustees' expenses
No expenses were paid to trustess in the year to 31 December 2025 (2024 - nil)
Page 10
THE CUFFLEY HALL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025 (continued)
| 7 STAFF COSTS Wages and salaries 8 TRADING INCOME |
2025 £ 21,959 |
2024 £ 20,494 |
|---|---|---|
| Trading income reflects bar sales less the cost of drinks, snacks and other items supplied for the bar and the expenses of manning the bar for functions held within the Hall. 2025 £ Sales 9,740 Cost of sales (3,498) Gross profit 6,242 Expenses (2,745) Net trading income 3,497 Included as an item in The Cuffley Hall Accounts (3,497) - 9 STOCKS 2025 £ Bar Stocks 1,833 |
2024 £ 7,774 (3,261) |
|---|---|
| 4,513 (2,312) |
|
| 2,201 (2,201) |
|
| - | |
| 2024 £ 1,375 |
Page 11
THE CUFFLEY HALL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2025
(continued)
10 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| 2025 £ Other debtors 4,890 11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Other creditors 3,407 12 MOVEMENT IN FUNDS Net Transfers between At 01.01.25 funds funds £ £ £ Unrestricted funds General fund 62,719 2,789 1,373 Designated funds - 1,373 ( 1,373) TOTAL FUNDS 62,719 4,162 Movement in |
2024 £ 4,514 |
|---|---|
| 2024 £ 4,112 |
|
| At 31.12.25 £ 66,881 - |
|
| 66,881 |
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Designated funds |
Incoming Resources £ 45,321 1,373 46,694 |
Resources expended £ ( 42,532) - ( 42,532) |
Movement in funds £ 2,789 1,373 |
|---|---|---|---|
| 4,162 |
Page 12
THE CUFFLEY HALL
DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2025
| Activities for generating funds Trading income Hall hire Investment income Deposit account interest Total incoming resources RESOURCES EXPENDED Costs of running the Hall Salaries Insurance Light and heat Cleaning Sundry expenses Maintenance and capital expenditure Rates and water Postage, stationery and telephone Professional fees and licences Trustee's honorarium Depreciation Governance costs Independent Review and salary processing Total resources expended Net Surplus |
2025 £ 3,497 41,824 45,321 1,373 46,694 21,959 1,139 7,396 1,593 119 3,756 1,974 956 634 640 1,596 41,762 770 42,532 4,162 |
2024 £ 2,201 39,235 |
|---|---|---|
| 41,436 1,536 |
||
| 42,972 20,494 1,100 6,447 1,594 37 2,467 1,458 826 772 - 364 |
||
| 35,559 760 |
||
| 36,319 | ||
| 6,653 |
This page does not form part of the statutory financial statements
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