WEST MOORS MEMORIAL HALL
Registered as a Charity
217171
REPORT OF THE TRUSTEES
AND
FINANCIAL STATEMENTS
FOR THE
YEAR ENDED 28 FEBRUARY 2025

WEST MOORS MEMORIAL HALL
coKrENTS
Page
Trustees Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements 7 - 10

WEST MOORS MEMORIAL HALL
Trustees. Annual Report
The Tru5tee5 present their repwt tcgether with thefinancial statements of the tharity forthe year
ended 28th February 2025.
TrELSt Inforniatlon, Struttwe. G0￿M8￿¢t Management
TheTrust IS governed by a Trust deed dated 27June 1929 and any aMendff￿ntsthe￿eto.
Duringthe year. the work required to convert the ChaFity to a Charitable Inctsrporated Institution
ICIOI was completed. On 3rd March 2025 the Trustees recer¥ed confirmatson that the CIO had
been set up, and has the Charity Number 1212375. Work is now underway to lormalty merge the
two charities, with the expectatKtyn thatthe old tharity will become Ènactive within s5x months.
Rt8lstered Charlty Nwnber
217171
Commtttee (Trustees)
The appointment of Secretary and Treasurer is made annualty at the Annual General Meeting and
the appointment ofthe Chairman made one month after, in accordance with the Trust deed.
Committee rnernbers may seNe for a one year twm and be eligible for ￿app￿l￿t[￿ent.
The charity ￿ administered by theTrustees who meet regularly, and provide their 5eFvices
on a voluntary ba51S.
Chairman
Secretary
Treasurer
Safety Officer
lan Linehan
Mary Male
Andrew Risby
Rtsger Male
Other Trustee5
Sue Hamlgtt
JohA Bartley (Resigned 25th March 20241
Sandra Smith
AJI the current Trustees are Tnjstees of the new Charity.
Bankers
Uoyds Bank PIC
84 Wictoria Road
Ferndown
Dorset
BH22 9JB
Independent Examlner
Mrs L Everington ACMA

WEST MOORS MEMORIAL HALL
Trustees Annual Report
ObjecthYe5 and Artivities
The Trust was formed in 1929 for the purpose of erectÉng and maintaining in good order a permanent
building, under the name of West Moors Memorial Hall, as a village hall for the benefit of the local
community.
A£hievements and Pèrformance
During the financial year. the Trustees maintained the fabric of the hall within the Health and Safety
Regulations and sètisfied the conditions for its continued use. for education and recre3ttonal purposes,
as required by the County, District and General Parish and other appropriate ￿gUlatOry bL)dies. and
its charitsble constttution..
Income rs in line wtth prior year. Hall occupancy remains high. and there has not been an increase in the
hire charges since May 2023. The Hall continues to be a popular location, well used by local organisations
and for private events. Repair and maintenance work cOnt￿nued. resulting in è significant increasÈ in
expenditure this year. Included in this expenditure is £13.080 for a new roof, and c £3,QOO for new fire
doors and asbestos removal to comply with current regulations. In addition. significant costs have been
inCU￿d in preparation for-.
I the conversion of the charity to a Charttable Incorporated Or8anisation, and
2 the essential reburlding of the frontage Df the H311, will should be undertaken dvrin6 2025.
Some fundin8 grants have been received towards the cost of the rebuild, and more is expected during 2025.
Financial Revrew
The financial SLatements have beèn subjected to an Independent Examination as they are exempt from
the audit requlrements of Section 144111 of the Charibes Art 2011.
The Trustees are satisfied with the reported financial results. Earty Fn the year rt became clear that reserves
Set aside in previous yea¥s needed to be called upon for two capital projects in particular.. major repairs to the
roof and replacement of the front porch. Forthe latter. preliminary costs of £7.680 have been included
in the accounts.
In addition. early 2023 the decision was made to convert the charity from an outdated
and un5UPPOrted form to a new Charitable Incorporated Organisation ICIOI. Thi5 work was ongoing during
the year, incurring legal costs of £5,52012024- £4.IX)81.
The total amount of exceptional spending In the year was £34.8CK)12024.. £8.5CKJI most of which was
chargeable agaSnst reserves Set aside for the purpose in earlier years *orthe purpose. with the remainder
Charged ègainst the surplus of regular incorne over expenditure.
Funding grants of £14,500 have l)een
received and credited to reserves. and further grants have been pledEed for 2025.
The Tn3Stees consider th3t its awdilable reserves are tts net cutrent assets. which at the year end were £66.400
12024.. É77,0851. The charges for the use of the Halb remain very favourable in the local area. but the Trustees
are considering arn increase during the second half of 2025.
Rese￿e$ Ptslicy
Reserves are considered to be adequate to meet ongoing short and rnedium term comfflitments for the
running and maintenance of the h311. In order to maintain the current level of reserves and meet expenditure
quirements, the Trustees will continue to prtsartively manage the income levers, and ￿art appropriately
to the inflationary growth of expenditure.
For the coming financial year. the trustee5 wÉll ensLFie that regular income covers regular operating
expenditure. with a small surplus. thus maintsining the resetve5 for the e55ential capital projec

statement of IlesPOll5iblI￿es
Charity law requires the Trustee5 to prepare financial statements for each financial year which give a twe and
fair view of the state of the charity and of the income at)d expendlture accout)ts forthat period.
In preparillg these financial statements the Trustees are required to-.
> selea suttable accounting policies at7d apply them consistently
> make judgements and estimates that are rea50n3ble and prudent
> prepare the financial statements on the goin8-concern ba515 unless f( is inappropriate to presuTne
that the charity will continueto opeTate.
The Trustees aTe re5ponslble for rnaintainlng proper accountin8 record5 which di5dose wth rea￿nable
accura£y at anytime the financial position of the charity and for ensur*ng that the financial statements comp
with the Charfties Art 2011.
It is my view th3t the pwoprietary accounting system intrOdU￿d years ago
contlnues to produce rnoTrth￿ financial staternents in an accurate and timely manner.
TheTrustees are also responsible for 5afeguardin8 the assets of the charity and hence for taking reasonable
step5 for the prevention and detertion of fraud and other irregularitie5. All the Hall's policies aTe now
reviewed regularlyto ensure that current regulations are adhered to and that the policies are effective in
safeguarding the Chaiitvs assets.
Dated:
M Male - Secretsry

WEST MOORS MEMORIAL HALL
Independent Examlner's Report to the Trustees
of the
West Moor5 Memorial Hall
I report on the accounts of the West Moors Memorial Hall forthe year ended 28th Febwary 2025, which are set out
on pages 4 to 9.
Respective Responslb114t4es of the Truste•s and Examiner
The charity'sTrustees are responsible for the preparation of the accounts. The tharity's Trustees consider that an
audit 15 not required forthi5 year under Section 144121 of the Charities Att 2011 (the 2011 Actl and that an
independent examinattson is needed.
It is my responsibility to..
examine the accounts under section 145 of the 2011 Act-
to follow the wocedures laid down in the general Dirertions gwen bythe Charity
Commi55ion under Section 14515llbl of the 2011 Art- and
to state whether partitul3r matter5 have come to my attention
Basls of Independent Examiner's Report
My examination was carried out ir7 accordance w¥th the General Directions gTven 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 indudes consideration of any unusual items or disdosures in the Kcounts,
and seeking explanations from you. as Trustees. conceming any such matteFS. The procedurÈs undertaken do not
provide all the eviden￿ that would b2 required in an audit and consequently no opinion 15 given as to whetherthe
the accounts present a.trne and fair Vie￿ and the report is limited to those matters set out in the statement below.
To facilitate my ￿view, the Trustees provided 'audit' access to the Hall's accounting system, and I was able to validate
that the reported results for the year are in Tri￿ wtth those refterted in that system.
Ir#4ependÈnt Examiner's Statement
In connection wr(h my emamination. no matter has come to my attention '.
l. which glves me reasonable cause to believe that in any material respeLt the ¥equirements
to keep accounting records in accordance with Section 130 of the 2011 Att,- and
to prepare accounts which accord with the a£counting records and to comp
with the accountjn8 requirements of the 2011 Act
have not been met,. or
2. to which, in rny opinlon, attention should be drawn in orderto enablea proper
4Jnderstanding of the accounts to be reached.
Dated:
Loulsè EverSnEton ACMA
4 Hove Park Way
Brighton
BN3 6PS

WEST MOORS MEMORIAL HALL
Statement of Financial Activities for the Year Ended 28th February 2025
Notes
UTrrestrirted
Funds
Total 2025
Total 2024
Incr)rning Resources
Hall Lettings
Bowls Club Rents Reteive(I
Social aub Rents Received
Bank Interest Re¢eNed
Donations
Other Income
Hire of Car Park
Totsl regular Incoming resour
25018
3,812
25.018
3.812
9,1)00
782
25
24,688
3,702
9,CK)O
620
1,216
789
400
782
25
1,800
40,437
1.800
40,437
40,415
Exceptional Income
Totsl Income
2,14
14,500
54.937
14.500
54,937
40,415
Resources EX￿nded
Hall Maintenance
Governance Costs
Car Park Costs
Majoi Project Costs
Professional and Legal Fees
Fundraising costs
Totsl regular expenditure
25.267
3,490
650
25,267
3.490
650
28,039
2,783
2.196
3.14
127
33.145
29.407
29.407
Exceptional expenditure
Total Expenditure
3,14
34.836
64.243
34,836
64,243
8,491
41,636
Surplus I Ishortfalll for the year
19,3061
11,3701
19,3061
11,3701
11,2211
11,2351
Depreciation
Transfer between Funds
Net Resource Surplus or {Shortfalll
110,6761
110,6761
12,4561
Net Movement in Funds
110,6761
110.6761
12,4561
Total Fund5 Brought Forward
77.085
77,085
79,541
TOTAL FUNDS CARRIED FORWARD
66.409
77,085
The notes form part of these financFal statements

WEST MOORS MEMORIAL HALL
Balance Sheet as at 28th February 2025
Note
2025
2024
FIXED ASSErs
Tangible Assets
3.070
3,765
CURRENT ASSErs
Debtor5
Payments In Advance
Cash at Bank .
Current Accounts
Deposlt Account
676
992
6.281
60,515
9,210
66,733
67,472
76,935
cURRETr￿ LIABILITIES . Amounts
Falling Due Within One Year
Unpaid Supplier Invoices
Prepaid 2024-25 deposits
Pepaid 2024-25 Income
2.055
1,775
303
4,133
2,029
1,400
186
3,615
NET CURRENT ASSETS
63.339
73,320
NET ASSErs
66.409
77,085
FUNDS
Unrestricted Funds
66,409
77,085
66.409
77,085
Approved by the Committee ITrustees) on ...... .... ..
The notes form part of these financial statements

WEST MOORS MEMORIAL HALL
Notes to the Financial Statements for the Year Ended 28th February 2025
Accountlng Pollcles
Bas5 OtAccountinz
In preparin8lhe financial SEatementsthe Tntstfollow5 best practKe as laid down in the Statemefit of
Recommended PTattKe'Acc(wnting and Reporting by Charitte5" IFRS 1021 ¢5sued in July 2014.
Depreciation
Fixed a55ets are depreciated at varying rates on the straight l¥ne basis ¢)vertheir usefvl life.
One pre-2023 asset femains ihat is not fvlty depreciated. for which a rate of 20% applie5.
One Iow-valLte asset has been added to the fegisterthts year and a fvll-year depreciation appl￿&
Income and Fund5
Income is rerognised In the peric*l towhich the tharrtyi5 eTrtitled to receipt- Interest receivable is
included when received by the charity.
Income ¢ncludiTrB prioryear has ￿en rtrstatedto inttially refle¢t regular and no¥fflal Income.
Exceptional and one-off items of income are reported sèparately.
There is no change in the reported overall swlu% or shortfall as a re5uIL
Expenditure
Expenditure including PAor year has been rtrstated to inftialty refflect oTrly regular and nomial outgoings.
Exceptional aDd one-off sign[f￿ant items of expenditure are reported separate￿.
There is no change in the reported overall surplu5 01 shortFall as a result.
Taxation
No liability to UKtaXat￿n ar￿ on Èny of the S(￿￿$ sourcesof income due to its charrtable statu5 and
all investment income is re￿1ve{l gross of tax.
Cash Donations and Gtlts
lhese are included in the Statement of Finawal Acti¥ities ISOFAI when:
> the chartty is told it isto receNe the gfft or donatw)n-
> theTrustees are reasonabty ￿rta1Th olthe amount to be received..
> theTrustees are rea50nabty certain theywll recerve the money: and
> any conditionsfor ￿￿1pt are rnet.
Legacies
These incl%Jded as sC￿1n as r( is reasonabty certain theyv￿11 be re￿Ned.
Fund Ac(tsUniin8
Funds held by the charityare eithw:
Unrestricted Funds: These a￿ ￿ndS whtch can be used in xcordance with the Charita￿e objects atthe
dixretN)n of the Trustees.
These are fvnds whth have been gwen for particular reStr￿ted p￿rPoseS and
projects. The charity has no stth fund5.
Restricted Funds:
Debtor5
Short term dÈbtys a￿ mÈasured at transèll￿n price. less any impaimienL
Cash at Bank
Cash is represented by deposits with finarKial instttutions ￿pay¥b￿ without penaltyory on notice of not
more than 24 hours.
Credllors
Shortterm creditors are rnea5yred at the tr8nsartKJn pr￿e. Other finanoal liabi15tie5 are rneasured initially at
fair value, net ol transaction costs and subsequently at amortsed cost using the effective inierest method.
Flnanclal Irthments
The Charty enter5 into ortybasic finanaal intrument transartions that resu￿ in the recogntbon of financial
asset5 and liabilit￿5 like payments in ad¥3nc@ and sundryueditors.

WEST MOORS MEMORIAL HALL
Notes to the Financlal Ststements for the Year Ended 28th February 2025
2025
2024
Ex￿ptional and On￿ items of In¢ome
These include..
Capital Fundkn8 Grants
14.SlXI
Excèptllinal ttems of expenditure
These are reported separately in the SOFA sn ¥*w of the exceptional
amounts in this financial year. They include..
Le8al costs ass¢xiated wi(h the conversion to a ao
The e$5ential replacement ol part of the Hall r(M)f
Other ontroff Hall mainienance costs r￿t of Insuran￿ recovery
Fees rdated to the planned rebuilding of the Hall frontsge
5.520
13.080
8.556
4.483
8.491
34.836
Hall Mainteman
Water
Gas
Electricity
Regular re￿IrS and Maintenance
aeaning
Refuse Collection
Insurance
licence Fees
Sanitary and Washroom Services
Sundry other costs
635
2.985
2,284
3.636
9,727
1,096
1.942
70
522
2,370
25.267
3.236
3.871
7,293
10.162
750
1.3
70
28.039
Governance Cosls
Photocopyin& Pothge and Statio*
Equipment
Telephone and Internet
Accountaftcy Fees
Sundry Expenses
141
342
186
2,821
2Q)
2,183
3.490
2,783
Depreciat+oTr
1,370
1.235
Employees
The￿ were fto ernployee5 duringthe year under wew. Trustees arevoltjnteers.
Total amourt pard
Trustee5 and Rel*ed PartyTTrnsattions
Trustee5 remuner&tion and other benefrts
Transactions with undertakirFg5 in which a trustee
or conneLted person has a material interest
Amounts pèid to peT50ns connerted wr(h a
trusteeforseNi¢es carried ovt

WEST MOORS MEMORIAL HALL
Notes to the Financial Statements for the Year Ended 28th February 2025
Fixed Assets
Fixtures
& FItM
Furniture
& Equipme
Total
Notes
Cost
at l March 2024
Less assets written off
Additions
A£ at 28 febiuary2025
5,775
6.175
675
6,450
675
6.850
DeP￿¢t￿￿On
As at l March 2024
Less assèts written off
Charge for the Year
A5 at 28 February 2025
2,330
2.410
1.290
3.620
1.370
3,780
160
Net Book Value
As at 28 FebTuary 2025
240
2￿30
As at 28 February 2024
320
3,445
3,765
Notes."
l Thetotals above reflect ontythe addtlions since 2020which ale still bein8 depfecsated.
All a55ets aequired prior tothat have been wrttten off. have no value or have been (fisposed of.
2 The addltlon On the current financièl year is a ￿tab￿ prolettor
land and Buddings
The Land and 8uildirng5 are held in Trust forihe charrry by ts Offictal Custodian of tharfties and
their value Is not reflected here.
Flnanclal Instruments
Z015
2024
nanual assets
Flnancial assets MeaSu￿d at fair value through
the 5tstement of Financial AcbwtÈes
66.796
75,943
Financial assets rne3sured at faiT value through the Ststement of Financial ActNitie5 comprise
only cash at bank
10. Subsidiarre5
The charity does not have arry subsidiaries. Two otherorgani5ation5 Occupy part of the
charity's land. and the tharity receives an income from these organisations.
11. Capltal CommTrtments
The Trustees have made a commitsnent for capital expenditure at 28 February 2025 of E57,(KIO
gr05s12024.. None) representing essential ￿paIrS to the 9&year-old building.
Sorne fuTr4inggrants have been received to offset this COSL and more are expe£ted during 2025.

WEST MOORS MEMORIAL HALL
Notes to the Financial Statements for the Year Ended 28th February 2025
12.
Contingent Liablllties
There are no contingent liabilities at 28th February 2025.12024: None)
Declarations
The Trustees have not changed the year end date nor the length of the financial year.
The charity did not make any material ex-gratia payments during the year.
None of the charity's financial fixed assets have been revalued during the year.
The Trustees consider that there is no need to prepare a separate summary of income
and expenditure within these statutory accounts.
If the requirements of the Trustee Investment Act 1961 apply to the charity. those
requirements have been complied with.
14.
Unrestricted Funds
The Trustees have taken the decision to allocate a proportion of the Unrestricted
Funds for the renewal of the roof of the Hall and replacement of the porch, as follows..
2025
2024
Unrestricted Funds- Non designated
12.672
5.036
Unre5tritted Funds- De5i8nated
53,738
60,000
66,410
65,036
As reported last year, a survey revealed that the roof of the Small Hall needed urgent renewal.
The cost of that renewal has been reported a5 an item of exteptional expenditure this year,
thus reducing the Designated Funds. Funding Grants received in the current year for the work
on the Porch reported last year have been added to the Designèted Funds.
io