OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-09-30-accounts

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS

FOR THE YEAR ENDED SEPTEMBER 30, 2025

Page 1 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS

FOR THE YEAR ENDED SEPTEMBER 30, 2025

Index to pages

Balance sheet ........................................................................... 7 Income and expenditure account .............................................. 6 Independent examiner's report ................................................. 5 Legal and administrative details ................................................ 3 Notes to the financial statements .................................... 8, 9, 10 Report of the Trustees .............................................................. 4

Page 2 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED SEPTEMBER 30, 2025

LEGAL AND ADMINISTRATIVE DETAILS

REGISTERED CHARITY No.222607
TRUSTEES Mr Jeremy E Taylor
Mr M Ian Cresswell FCA
Mr J Ben Jones - Chair
Mr Robert J Marshall
Mrs Caroline Thompson
MANAGEMENT COMMITTEE OFFICERS Mr Peter E Perls – President
Mrs Caroline Thompson - Chair of Management Committee
Mr David B Town – Vice-Chair of Management Committee
Mr M Ian Cresswell FCA - Treasurer
PRINCIPAL ADDRESS West Street
Gargrave
SKIPTON
BD23 3RD
BANKERS Yorkshire Bank/Virgin Money
1 Westgate
SHIPLEY
BD18 3SD
SOLICITORS Foster Law
The North Barn
Broughton Hall
SKIPTON
BD23 3AE
INDEPENDENT EXAMINER Arthur E Walker & Co
6 Water Street
SKIPTON
BD23 1PB

Page 3 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

REPORT OF THE TRUSTEES

Structure, governance and management

Gargrave Village Hall is an unincorporated association, registered as a charity with the Charity Commissioners and is constituted by a trust deed dated March 26, 1958.

The object of the trust is to acquire and hold land in the Parish of Gargrave and to erect and maintain thereon a village hall for the benefit of the inhabitants of Gargrave or otherwise to hold or apply real or personal property for the time being subject to the trusts of the charity’s trust deed for such charitable purposes within Gargrave as the Trustees shall in their discretion think fit.

The charity is administered by a Management Committee, comprising of members elected annually at the Annual General Meeting, and the Trustees.

Risk management

Risks are constantly under review. Where appropriate, systems and procedures are in place to mitigate the risks the charity might face. These include compliance with health and safety of staff, volunteers, clients and visitors and the impact of legislation generally.

Investment policy

There is no set investment policy but funds are held in low risk, easily accessible investments should the need arise to make use of those funds. Currently, investments are held in National Savings Certificates and building societies.

Public benefit

The Trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

Reserves policy

The charity holds sufficient reserves to cover approximately two years of costs. Some buildings may need substantial repair or replacement and funds are maintained should this be the case. No funds have been raised or are designated for any specific purposes.

Trustees and training

Recruitment and appointment of Trustees is by the Trustees in accordance with the constitution. No other persons or bodies external can appoint Trustees. No formal induction or training of Trustees or management committee members is done but, if required and approved by the Trustees, costs will be met by the charity.

Objectives and activities

Gargrave Village Hall relies heavily on its volunteers and their role in the operation is significant ranging from additional cleaning and caretaking duties to ensuring compliance with legislation and regulation.

Achievements and performance

The Trustees regard the performance of Gargrave Village Hall as satisfactory against the objectives of the trust’s constitution. No material expenditure has occurred other than the maintenance of the fabric of the buildings. Lettings are made to the local library, parish council and local residents for garages. Other major income streams are the lettings of rooms within Gargrave Village Hall, the provision of dances, flea markets and a jumble sale and contributions from the local communities that use the hall and its facilities.

The principal funding sources are from the lettings of Gargrave Village Hall’s premises, events organised by the management team and contributions from the local communities. All expenditure has been made with a view to maintaining the income for the charity in order to sustain the community buildings and assets.

Significant activities are the provision of facilities and events that can be enjoyed by the community for a wide range of purposes including, inter alia, a snooker club, numerous health activities, jumble sales and local meetings. The local library and parish council have publicly accessible rooms within Gargrave Village Hall. The charity will continue to maintain facilities for the local and wider community.

The Trustees consider the financial state of the charity and its performance as satisfactory. The main financial and accounting policies are set out in the notes on pages 8 to 10.

Approved by the Trustees on March 18, 2026 and signed on its behalf.

M Ian Cresswell FCA

Page 4 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GARGRAVE VILLAGE HALL

I report on the accounts of the Trust for the year ended September 30, 2025 which are set out on pages 6 to 10.

RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER

The Trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 (“the Act”)

The Charity's Trustees consider that an audit is not required for this year under section 144 (2) of the Act and that an independent examination is needed.

It is my responsibility to:

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 the seeking of 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 & fair view" and the report is limited to those matters set out in the statement below.

INDEPENDENT EXAMINER’S STATEMENT

In connection with my examination, no material matter has come to my attention which gives me cause to believe that in, any material respect:

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.

Page 5 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

INCOME AND EXPENDITURE ACCOUNT

45,930
Notes
INCOME
Donations
Contributions from Sections
1
Management Events
Hire of Hall and Equipment
Rent of Library Room
Office Rents
Garage Rents
Deposit Interest
Investment Income
Other Income
2
EXPENDITURE
Establishment Charges:
Caretakers and Cleaners
Cleaning Materials
Gas
Electricity
Rates and Water
Insurance
Repairs and Renewals:
Building Maintenance
Furniture and Equipment
Administration:
Printing and Stationery
Communications
Advertising
Accountancy
Professional Fees
Performing Rights Fee
Honoraria
Bad and Doubtful debts
Sundry Expenses
3
Total Operating Expenses
OPERATING SURPLUS
Depreciation
EXCESS OF EXPENDITURE OVER INCOME		 Year ended
September 30, 2025
£
£
3,568
16,209
14,132
24,080
3,300
2,600
4,485
2,417
1,713
247
72,750
23,716
1,771
7,986
5,018
2,455
3,327
44,274
9,078
1,786
10,864
390
1,220
128
1,938
239
1,906
4,250
125
435
10,631		 Year ended
September 30, 2025
£
£
3,568
16,209
14,132
24,080
3,300
2,600
4,485
2,417
1,713
247
72,750
23,716
1,771
7,986
5,018
2,455
3,327
44,274
9,078
1,786
10,864
390
1,220
128
1,938
239
1,906
4,250
125
435
10,631		 Year ended
September 30, 2024
£
£
1,139
16,414
14,503
36,905
3,201
2,600
4,605
2,953
1,983
190
84,493
18,967
1,794
8,091
5,278
2,382
3,973
40,485
16,248
376
16,624
399
996
75
1,860
396
1,808
3,500
499
500
10,033		 Year ended
September 30, 2024
£
£
1,139
16,414
14,503
36,905
3,201
2,600
4,605
2,953
1,983
190
84,493
18,967
1,794
8,091
5,278
2,382
3,973
40,485
16,248
376
16,624
399
996
75
1,860
396
1,808
3,500
499
500
10,033
72,750 84,493






44,274


10,864









10,631





40,485


16,624









10,033
9,078
1,786		 16,248
376
390
1,220
128
1,938
239
1,906
4,250
125
435		 399
996
75
1,860
396
1,808
3,500
499
500
65,769 67,142
6,981
8,080		 17,351
3,716
-1,099 13,635

Page 6 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 BALANCE SHEET

41,912
FIXED ASSETS
4
CURRENT ASSETS
Investments:
National Savings Income Bonds
Deposit Account:
Skipton Building Society
Debtors and Prepayments
8
Receipts in Arrears
Bank Accounts:
Yorkshire Bank Current Account
Section Bank Accounts
Cash in Hand:
Section Cash Balances
Cash Floats
CURRENT LIABILITIES
Creditors and Accruals
9
Receipts in Advance
NET CURRENT ASSETS
TOTAL ASSETS
FINANCED BY:
Accumulated Fund brought forward
Excess of Expenditure over Income for the period
Accumulated Fund carried forward		 Year ended
September 30, 2025
£
£
135,406
50,000
88,278
138,278
4,533
183
4,717
6,770
8,332
15,102
581
-
581		 Year ended
September 30, 2025
£
£
135,406
50,000
88,278
138,278
4,533
183
4,717
6,770
8,332
15,102
581
-
581		 Year ended
September 30, 2024
£
£
97,246
50,000
85,837
135,837
9,613
356
9,969
42,507
8,291
50,798
596
-
596		 Year ended
September 30, 2024
£
£
97,246
50,000
85,837
135,837
9,613
356
9,969
42,507
8,291
50,798
596
-
596
4,533
183		 9,613
356
6,770
8,332		 42,507
8,291
581
-		 596
-
11,461
289		 158,678


11,750		 10,250
764		 197,200


11,014
146,928 186,186
282,334 283,432
283,433
-1,099		 269,797
13,635
282,334 283,432

Approved by the Trustees on March 18, 2026 and signed on its behalf.

M Ian Cresswell FCA

Page 7 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS

41,912
1. Contributions from Sections
Amounts paid over to Management:
Art Exhibition including Art Club
Dance
Indoor Bowls
Ladies'
Table Tennis
Pantomime and Tap Dance
Snooker
Closing Balances
Opening Balances
Income to Income and Expenditure Account
2. Other Income
Wayleave
Allotment Rent
Other Incomes
3. Sundry Expenses
Poster Framing
PAT Tester Calibration
Training
Bank Charges
Land Registry Search
Christmas Lights
In Memoriam Plaque
Data Protection Fee
Other Expenses		 Year ended
September 30, 2025
£
3,040
-
2,257
3,476
275
3,000
4,135
16,184
8,913
25,096
8,887
16,209
60
100
87
247
234
58
30
4
6
39
30
35
-
435		 Year ended
September 30, 2024
£
2,584
-
2,575
4,210
515
2,020
5,210
17,114
8,887
26,001
9,587
16,414
60
80
-
140
125
50
-
-
-
-
-
-
149
324

Page 8 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS

4. Tangible Fixed Assets

Assets are not usually capitalised if their value is less than £1,000 or have a useful life no greater than two years.

.Tangible Fixed Assets
ssets are not usually capitalised if their value		 is less than £1,000 or have a useful life no greater than two years.
Furniture and Equipment
Stage Equipment
Games and Entertaining Equipment
Kitchen and Cleaning Equipment
Sundry Fixtures and Fittings
Central Heating
Notice Board
Alterations and Improvements
Communications Equipment
CCTV
Solar Installation and Roof Alteration		 £
£
£
£
October 01, 2024
Additions
Depreciation
September 30,
2025
3,616
-
362
3,254
3,451
-
345
3,106
324
-
32
292
2,163
-
216
1,947
2,558
-
256
2,302
17,237
2,448
1,969
17,716
402
-
40
362
62,693
-
-
62,693
1,263
-
126
1,137
3,539
546
409
3,676
-
43,246
4,325
38,921
97,246
46,240
8,080
135,406

5. Accounting policies

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, "Accounting and Reporting by Charities" (SORP 2005) issued in March 2005 and applicable UK accounting standards.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Funds are designated only when they are raised for a specific purpose.

Restricted funds are funds which are to be used in accordance with restrictions imposed by donors or which have been raised by the charity for particular purposes.

All funds are unrestricted and not designated. The Accumulated Fund has arisen over many years of the charity’s normal operations.

Incoming resources

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

6. Staff

Apart from the Management Committee and Trustees, all of whom are volunteers, the staff comprises two caretakers and two cleaners. These are part-time positions and, when taken together, amount to less than one full-time member of staff. No employee received emoluments greater than £60,000. No trustee or any associated person has received any remuneration from the charity except for honoraria to cover out of pocket expenses of £1,800 to the bookings secretary, £1,500 to the treasurer and £350 to the payroll administrator.

Page 9 of 10

GARGRAVE VILLAGE HALL COULTHURST TRUST OPERATING AS GARGRAVE VILLAGE HALL Registered Charity No. 222607

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 NOTES TO THE FINANCIAL STATEMENTS

7. Income from donations and legacies

from donations and legacies
Class
Donations
Total
s and prepayments
Debtors
Prepayments
Total
rs and accruals
Creditors
Accruals
Total		 Restricted
funds
-		 Unrestricted
funds
3,568		 2025
Total
2024
Total
3,568
1,139
- 3,568 3,568
1,139
2025
2024
1,436
5,343
3,097
4,270
4,533
9,613
2025
2024
2,773
2,336
8,688
7,914
11,461
10,250

8. Debtors and prepayments

9. Creditors and accruals

10. Related party transactions

There were no related party transactions.

Page 10 of 10