REGJSTERED CHARITY NUMBER: 218225 REP TEE AND UNA JTED FINANCIAL S Y 2025 MMUNITY HALL D E Ball & Co Limited Chartered Accountants 15 Bridge Road wellinOn Telford Shropshire TFI IEB .E.BAtL&CO.IlhfrtED. (IIARTFJEDACCOD74TIM3
BELMONT COMMUNITY HALL CONTENTS OF THE FINAIYCIAL TATEMENTS for the Year Ended 31st Jul 2025 Page Repfrrt of the Trustees Independent Examiner's Report Slat¢meDt ofFin&Thci41 Activities Balance Sheet ote5 to the Fin4neial Statements 6 to 11 DetAiled Ststement of Fln*nelal Activities 12
ELMONT COMM NETY HALL REPORT OF THE TRUSTEES ftsr the Year Ended 31st Jul 2025 The trustees present their report with the financial sLements of th¢ charity for the year ended 31st July 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of Recommended Pra¢tÉce applicable to charities preparing their accounts in accordance with th¢ Finan¢ial Reporting Standard applicable in the UK and Repub]ic of Ireland (FRS 102) (tsffective l January 2019}. ORJECTIVES AND ACTIVITIES Objectives and #ims The objects of the charity are the following.'- (l) To iKnefit the residents of Wellington (Shropshire) the neighbourho¢)d, without distinction of se4 sexual orien10n, race or of political, religsous or other opinions, by assisting the work of stutory authorities, voluntary and community and other organisation4 by providing facÉlities in the interests of social welfare for r¢cr¢ation atjd letsure time occupation with the objective of Improving the wnditions of life forthe residents. (2) To provide and manau¢ a senior ritizen's elub to be known as the Belmont Club. ACHIEVEMENTS AND PERFORMANCE Charitable aetivities There h85 been no major changes in the activities of the Charity during the year. The financial position of the Charity has renined satistactory though the trustees recogni5e the finances still need to be closely reviewed. FINANCIAL REVIEW Reserve5 policy The trustees have a policy to ty and build up the geneTal funds of the charity to meet the major r¢pair c05ts of the building as and when they arise. The trustee5 will regularly review the level of the genet31 fijnds of the charity to ¢nsure they do not become excessive. STRucfuRE, GOVERNANCE AND MANAGEMENT Governing docutllellt The charity is controlled by its governing docutnent, a deed of trust and constitutes an unin¢orpordted charity. REFERENCE AND ADMtNISTRATIVE DETAILS Regi5t¢r¢d CharÈty numb¢r 218225 Prlneip#l addms New Str¢et Wellington Telford Shropshire TFI ILU Trustees Mrs M Powell D Evans P T Morris- Jone5 Page I
ONT COMMUNITY HALL REPORT OF THE TRUSTEES for the Year Ended 31st Jul 2025 REFERENCE AND ADMINISTRATIVE DETAILS IDdependent Exarniller D E Ball & Co Litnited chaTter Accountants 15 Bridge Road Wellington Telford Shropshiie TFI IEB Approved by order of the board of trustees on 7th Novernber 2025 and signed on its half by: Mrs M Powell- Tnjstee Page 2 .BAtL&cO.IlhlttED,(ITDAcCOlPllAN[S
NDENT EXAMINER'S REPORT TO THE TRUSTEES OF BELMONT COMMUNITY HALL Independent cxaminer's rcport to the trustee5 of B¢lrnont Cofflmltnity Hall I report to the charity tTU5tees on my examination of the ac¢ounts of Be]mont Community Hall (th¢ Trust) for the year ended 31st July 2025. Responsibilltles and basis of report As the charity ttiistees of the Trust you are responsible for the pTrparation of the accounts in accordance with the requirements of the Charities Act 2011 {'the A¢V). I report in respect of my examination of the TnLstrs accounts Caled out under Section 145 of the Act and in canying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145{5Xb} of the Act. Independent examiner's ststement I have ¢ompleied my examination. I conf]mi that no material matters have come to my attention in connection with the examination giving me cause to beli¢v¢ that in any material respect.. accounting records were not k¢pt in respect of the Trust &q requId by Section 130 of the ACL or the accounts do not accord with those records. or the accounts do noi comply with the applicable r¢quireTnents concerning the forni and content of ac¢ounts set out in the Charities (Accollnts and Reports) Regulations 2008 other than any requirem¢Dt that the accounts give a te and fair view which is not a matter considered as p8rt of an independent examination. I have no concetns and have come acr055 no other matters in connection with the examination to which att¢ntion should be drawn in this report in orderto enable a proper understanding of the accounts to be reached. Russell Ball FCA D E Ball & Co Limited Chartered AOuntants 15 Bridge Road Wellington Telford Shropshir¢ TFI IEB 7th November2025 Page 3 D.EBIiL&CQ.JJMfIED.CHAKEERW)ACCOLryrMm
BELMONT COMMUNITY HALL STATEMENT F FINANCIAL ACTtVlTIES for the Year Ended 31st Jul 2025 31.7.2S Totsl funds 31.7.24 Total funds Unrestricted fund Restrid¢d fund Notes INCOME AND Ef4DOWMENTS FROM Donations and legacies 4,035 4,035 3.680 Othe¥ trading activities Invesknent income 43,677 845 43,677 845 35.488 779 Total 48,557 48,557 39.947 EXPENDITURE ON Charitable activitie5 Provision of Senior Citizens Club 44,402 44.402 41,685 NET INCOMEI(EXPENDITURE) 4,155 4,155 (1,738) RECONCILIATION OF FUNDS Total funds brought forward 101,288 2,720 104,008 105,746 TOTAL FUNDS CARRIED FORWARD 105,443 2,720 108,163 104,008 The note5 fomi part of these financial statements Page 4 D.E.&1&¢Q. lED,c4tE>cCOUNfN
BELMONT COMMUNITY HALL BALAN E SHEET 315t Jul 21125 31.7.25 Total funds 31.7.24 Totsl fimds Unrestricted fund Restricted fimd Notes FIXED ASSETS Tangible assets InvesttllEnts 71.561 1,713 2,720 74,281 ,713 75.141 ,713 73,274 2,T20 75.994 76,854 CURRENf ASSETS Stocks Cash at bank and in hand 150 32,477 150 32,477 150 27,494 32,627 32,627 27,644 CREDITORS Amounts falling due within one year io (458) (458) (490) NET CURRENT ASSETS 31169 32,169 27,154 TOTAL ASSETS LESS CURRENT LtABILITIES 105,443 2.720 108,163 104,008 TrIET ASSETS 105.443 2,720 108,163 104,008 FUNDS Unrestricted ndS Restricred funds 105,443 2,720 101,288 2,720 TiyfAL VUM)S 108,163 l Od.(H)8 The financial statements were approved by the Board of Trustees and authorised for issue on 7th November 2025 and were signed on its behalf by.. M Pow¢ll- Tru51e¢ The notes forn) part of these financial statements Page S
BELMONT COIIqMuf4iTY HALL NOTES TO THE FINANCIAL STATEMENrs for the Year Ended 315t Jul 2025 ACCOUNTINC POLICIES Basis of preparing the flnancial ststements The financsal stateTnents of the charity. which is a public benefit entity under FRS 102, have been Prepared in accordance with the Cliarities SORP (FRS 102) 'A¢¢ounting and Reporting by Charities.. Statement of Recomtnended Pra¢tice applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ir¢land IFRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standd appli¢able in the UK and Republic of Ireland, and the Charities Act 2011. The fu)ancial statements have bee prepared under th¢ historical cost convention. with the exception of investments which are included at market value. Incoffte All inC0e is recognised in the Sta¢em¢nt of Financial Activities once the charity has entitlement to the fund4 it is probable that the incom¢ will be received and the amount ¢an be m¢asured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constwctiv¢ obligation committtng the charity to that expenditure, it is probable that a transfer of economic benefjts will be required in settlement and the amount OF the obligation be measured reliably. EXpendItre 2s accounted for on an a¢cnHls basis and has been classified under headings thAt aggregate all cosi relaied io the ¢at¢gory. Where costs cannot be directly attributed io particular headings they have been allocated to activities on a basis consistent with th¢ us¢ of resource Tangible fixed assets Depreciation is provided atthe following annual rdtes in order to write off each asset over its estirDat¢d useful life. Furniture and equipment 15Q/o on reducing balance Freehold pN)petty is not deprlated. The Trustees are of the view that the level of ongoing repair and maintenanee of the property will result in the residllal valu¢ of the property at the end of its useful life E¢ing greater than its original COSL This is reviewed annually by the Tru5t¢es. Stocks Stt)cks are valued at the lower of cost and net realisabl¢ value, after making due allowance for obsolete and slow moving items. TaxatÈon The charity is exempt from tsx (Trn its charitable aclivities. Fund accounting unStrICted funds can be used in aOrdanCe with the ¢haritAble objectives at the discretion of th¢ trustees. Restricted fund5 can onty b¢ used for particular restricted pUoSe5 within the obje¢ts of the charity. Restrictions arise when specified by the donor or when fi]nd5 are raised for particular restricted putP05es. Further explanation of the nature and purpose of each fvnd is in¢luded in the notes to the financial staternents. Page 6 continued..
BELMONT COMM NITY HALL NOTES TO THE FINANCIAL STATEMENT for the Year Ended 31st Jul 202) - continued iyrHER TRADING AcfiviTIES 31.7.25 31.7.24 R(x)m lettings Door collections and Taffles Luncheon club Christmas party Pop in 18,460 9,850 13,962 13,528 6,603 13,893 90 1,374 1,405 43,677 35,488 INVESTMENT INCOIIqE 31.7.25 31.7.24 Dividend- STWA Bank interest 539 306 518 261 845 779 TRUSTEES, REMUNERATION AND BENEFITS There were no 5{e¢s, remunerdtion or other benefits for the year end¢d 31st July 2025 nor for the year ended 3 1st Ju]y 2024. Trustee5' expenses Tl)ere were no trustees, expense5 paid for the year ended 3 IM July 2025 nor for the year et]ded 31st July 2024. STAFF COSTS The average monthly number of employees during the year was a5 follows.. 31.7.25 31.7.24 Ha]1 management No employees re1Ved etnolumenis in excess of £60,1)00. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITtES Unrestricted nd Restricted fund Total funds INCOME AND ENDOWMENfs FROM Donations and legacies 3,680 3.680 Other trading activities Investment income 35,488 779 35,488 779 Total 39,947 39,947 EXPENDITURE ON Page 7 continued..
BELM NT OMMUNITY HALL NOTES T THE FINANCIAL STATEMENTS- continued lor the Year Ended 315t Jul 2025 cOPARATIVEs FOR THE STATEMENT OF FINANCIAL AcrtVITJES- eontinued Unrestricted fund Restricted fund Totsl fimds Charitable Aetivitles Provision of Senior Citiz¢ns Club 41,205 480 41,685 NET INCOMEI(EXPENDITURE) (1,258) {480) (1,738) RECONCILbiTION OF Fuf4DS Total fund5 brou81)t forward 102,546 3,200 105,746 TOTAL Fuf4DS CARIUED FORWARD 101288 2,720 104,008 TANGIBLE FIXED ASSETS Furniture and uipin¢nt Land and buildings Totals COST At 1st August 2024 and 31st Juty 2025 69.407 25,487 94,894 DEPRECIATION At 1st August 2024 Charge for year 19,753 860 19,753 860 At 315t July 2025 20.613 20,61i NET BOOK VALUE At 31st July 2025 69,407 4,874 74,281 At 31st July 2024 69,407 5,734 75.141 FIXED ASSET INVESTMENrs UK quoted investments MARKET VALUE At 1st August 2024 and 31st July 2025 1,713 NET BOOK VALUE At 31st July 2025 1,713 At 31* July 2024 1,713 There were no investment asset5 outside the UK. The market value of the investsnents at the 31 July 2025 was £1 1.735 (31 July 2024 £11,407). Page 8 continlled... D.LBALL&CO. Llbli)FD,CHARYERFDICCOUIITATIT5
BELMONT COMMUNITY HALL NOTES TO THE FINAN IAL STATEfVIENTS- continued for th¢ Yr Ended 31st Jul 2025 STOCKS 31.7.25 31.7.24 Stod(s 150 150 io. CREDITORS: AMOUNTS FALLING DUE wfTHIN ONE YEAR 31.7.25 31.7.24 Other creditors 458 490 MOVEMENT IN FUNDS Net movemeiit in funds At 31.7.25 At 1.8.24 Unrestricl¢d fund5 General nd 101,288 4,155 105,443 Re5triettd funds Lottery Fund 2,720 2,720 TOTAL FUNDS I(M,008 4,155 108.16J Net movement in fund5, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General nd 48,557 (44.402) 4,155 TOTAL FUNDS 48.557 (44,402) 4,155 Comparatives for movement in funds Net moveTnenl in funds At 31.7.24 At 1.8.23 Unrestriettd funds Genernl fund 102,546 (1,258) 101,288 Restri¢led fund5 Lottery Fund 3,200 (480) 2,720 TOTAL FUNDS 105,746 (1,738) 104,008 Page 9 continued... D.E W&CO UMITEoITEPIDAC£NTANTS
BELMONTCOMMUNITY HALL NOTES TO THE FINANCIAL STATEMENTS- continued ror e Year Ended 3151 Jul 2025 ii. MOVEMENT IN FUNDS- eontinued Comparalive n¢t Moveent fund% included in the above are as follows.. Incorning resource5 Resources expended Movement in funds Unrestricted fund5 General fund 39,947 {41205) {1,258) Restricted fund5 Lottery Fund (480) (480) TOTAL FUNDS 39,947 (41,685) (1,738) A CUTTentyear 12 months and prior year 12 months combined position is a5 follow$- Net movement in funds At 31.7.25 At 1.8.23 Unrestrieted funds General lld 102,546 2.897 105,443 Restricted funds Lottery Fund 3,200 (480) 2.720 TOTAL FUNDS 105,746 2,417 108,163 A cutrent year 12 months and prior year 12 months combined net mov¢ment in fi]nd5, included in the above are as follows: Incotning trsources Resources expended Movement in funds UnrestrÉcted funds General fund 88,504 (85,607) 2,897 Restrieted ndS Lottery Fund (480) (480) TOTAL FUNDS 88.504 (86,087) 2,417 The General Fund r¢pr¢5¢nts ndS available to fulfil th¢ obj¢clives of the charity. The Lottery Fund relates to money received for the erbiShMent of the buildlng. Page 10 continued... D.E.&IIL&CO.LIMYIED,CHARJEREDACCQUNTfvNrs
BELMoprr COMMUNITY HALL NOTE THE FINANCIAL STATEMENTS- continued for the Year Ended 315t Jul 2025 12. RELATED PARTY DISCLOSURES There were no Telated paty transaction5 for the year ended 31st July 2025. Pagell
BELfvEONT COMMUNITY HALL DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31st Jul 2025 31.7.25 31.7.24 INCOME AND ENDOWMENTS Donation5 and legacies Grathts Mernbership 3,500 535 3.000 680 4,035 3,680 other trading gctivities Room lettings Door collections and raffles LuD¢heon club Christmas party Pop in 18,460 9,850 13,962 13,528 6,603 13,893 90 1,374 1,405 43,677 35,488 Investment income Divid¢nd- STWA Bank Int¢81 539 306 518 261 845 779 Total incoming resources 48,557 39,947 EXPENDITURE Charitable activities Wages Rates Insurance Light and heat Printing and stationery Sundries Repairs and renewals Luncheon club Pop in AccountaDCy Depreciation of fijrniture and eqlliprnent 14,467 868 1.306 3,743 14,569 520 1.707 2,221 74 4,485 978 13,839 1,308 972 1,012 4,564 1,753 14,632 1.259 950 860 44,402 41,685 Total resources expended 44,402 41,685 Net incomel{expeNditure) 4,155 {1.738) This page does not forni part of the statutory financial ststemenls Page 12 D.E L41L&CO. UMI)TD,CHArfEREDKCOUNrir115