CHARITY COMMISSION
FOR ENGLAND AND WALES
Independent examinerfs report on the
accounts
Section A
Independeni ExaminLY'S Report
R•port to th• trtAth•
m•mb•rs of
Aston H411
On accounts for th• y••r
31bl March 2025
Cha*lty no 222767
I mpon to th¢ inJsiees on my examinatlon ofth• ¥C￿un￿ olth* above ¢h•nty Vh•
Truln lor the year endod
Rup¢Thbbllltl•• •nd b••l• ￿ IM¢harity'$ IlUSt•••. you r•sponslble lor lh• p￿parat￿)n tsl th• accounti In
of r•port
•cco￿anCe v*ith th• wulrem?nts ol th• Charti•s 2011 1.the Aci'l.
I r•port In re5pecl ol my •x￿4n81￿)n of1￿ Twg1's xuxints carrled out und•r
Jedts) 145 of1￿ 2011 Act and In far￿.n9 my ex*nin8￿¢￿, I have folkJwed •H
thé apptscabkn Direcllons gi1￿ by th• Chwity CommL81ion und¢r i•ctlon 14515llbl
ofth?A
Ind•p•nd•rt •x*nln•rf• I havè eompbe¢wJ my ex8mln4tiM. I ronfimi that ng mJiero1 matl•r8 h8ve t4￿• 10
•t￿t￿•￿t my attentix In Mnnecthm the ex￿Inatt0n gives rne ¢auge lo believ?
Ihal in, any mol¢11￿ fespecl..
the acC¥)w￿rg ￿C*dI nol kept in avArd￿¢• wth sedh)n 130 ofthe
Ch￿leS Act.. or
tho accounts d•J not Kcord with Ihe accourtfg iecords,. or
the accoLvits dld not compty wfth the applicable requiremmts cone•ming the
fom) and content of accounts set out in the Gharlties (A¢￿unIS and Re￿rts)
Regulalion$ 2cwJ8 other than requirwnènt Ihat the accounts gfv¢ o ￿ue
and fairf thew Is not a rn•ttw considertd x p¥t of •n kndependtnt
•xamin8tM.
I have ￿n¢¢m6 ¥wJ have ¢ome acro$8 fK> olheT m•tt¢rs In ¢¢nn•¢t*in
th¢ examina1v￿ to vthh •ftentK•n shouhj b• trahr ￿ this report i) wder to
19 4 proper ol the aco)unts tts bo reach¥d.
81gn•d:
Dats:
N•m•:
Slorey
R•lw•nt prof•s$lon•l
quAWfk•tlonlsl or body Ilf
ny)".
Felknw. Insbiule of charte￿ ￿￿u￿tants In ETrJland & Wales
Addr•s•:
ChrÈsiian Dodd
Westbourne Hou
ma￿ Street
%thi51Je
NE49 OAZ
IER

Section B
Disclosure
Only eorrpkte if the exaniner need5 to hignlight ￿teThal matt@rB ol concern
(see CC32. Ind&￿nde￿ examination ofcharty xcounts.. dlrecUon$ and
guidarKe for examiners).
Glve ￿re brigf dgts118 of
any Itoms that the
ex•mln•r wl•h•• to
dl•clo••.
IER

Alston Town Hall
Charity No
222767
CC17a
01104r2024
To
3110312025
Section A
Statement of financial activities
Restricted
in¢omo
funds
Unrostriet•d
funds
Endowm•nt Totsl thi$ Totsl la$t
funds
year
year
Incomlng resourtes
In¢omlng tesoiit¢e$ from gen*rotod fund$
Donabons. legacie5
Incoming resources from charitsble aetiviti8s
Other In¢omlng ￿90￿r¢
Total incoming resources
Re80urce8 expended
Administrabon
F01
F02
F03
F04
F05
17.783
46,434
1026
65.243
17,783
46,434
1026
65.243
17,665
41,500
59,165
3245
1330
2,146
28.469
19,134
16.556
70.880
3245
1330
2,146
28,469
19,134
16,556
70.880
2,761
1354
2,329
9,021
18,152
12,772
46,389
Cosi of fundtaisin9 even
Insur8rKe
Repair5, r￿¢w815 8nd mainl•n8
Light, he81 & w8ter
Payrdl
Total resourcos expended
Net In¢omlnty(outgolng) rnsour¢e$ belor*
transfers
-5.637
-5.637
12,776
Gro88 transfer8 botWOon funds
Net In¢oming/(outgoing? resources belore
other recognisedgains/(losses)
Other rocognised galnsl{lossèg1
Gains and losses on r8valuats.on ol fixe
assets lor the charty's own use
Gains and losses on invèstm¢nl as￿9
Net movemant In funds
Total funds brought forward
Total funds carri•d fonvard
-5,637
-5,637
12,776
-5.637
56.498
50.861
-5,837
56498
50,861
12,776
43722
56,498

## 

||||Restricte||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||Unrestrict|d income|Endowme|||Total this|Total||last|
|||ed funds|funds|nt funds|||year||year||
|Fixed assets|||F 02|F03|||F04||||
|Tangible assets|||||||0||||
||||||||o||o||
|Investments||0|||||0||||
|Totalfixed assets|||||||O||o||
|Current assets|||||||||||
|Stock and work in progress|||||||||||
|Debtors||5,499|||||5,499||3,297||
|(Short term) investments||0|||||||||
|Cash at bank and in hand||48,301|||||||57,783||
|Total current assets||53,800|||o||53,800||61 ,080||
|Creditors: amounts falling duewithin|||||||||||
|one year||2939|||||2939|||4492|
|Net currentassets/(liabilities)|||||||||||
|Total assets less currentliabilities||50,861|||o||50,861||56,498||
|Creditors: amounts falling due after one|||||||||||
|year|||||||||||
|Provisions for liabilities and|charges||||||||||
||Net assets|50,861|0||o||50,861||56,498||
|Funds of the Charity|||||||||||
|Unrestrictedfunds||50,861|||||50,861||56,498||
|Restricted incomefunds (Note 13)|||||||||||
|Endowmentfunds (Note 13)|||||||0||||
||Totalfunds|50,861|||o||50,861|56,498|||
|Signed by one or two trustees on <br>the trustees|behalf of all|Signature||Print||Name||Date of<br>a<br>roval|||
|||||AV|m|/u-c-,'2||23|||





Section C
Notes to the accounts
Note 1
Basis of preparation
This section should be completed by all chaiities.
1.1 Basis of a¢¢ounting
These accounts have been prepared on the basis of historic cost..
lexcepl that investments a￿ sh¢Nn at market value} in a¢(y)rfJance wrth
Accounting and Reporb'ng by Charities-
Statement of Recommended Practice ISORP
20051,
and wf(h"
Accounting Standards..
Financial Reporbng Standards for
Smaller Enterprises IFRSSEI.,
or
and wth the Charities Act.
except for the followingl.
Glve details in this box rfa drflernntstandanl IMS b8•n followed.
-Tick a5 appropriate..
• if all relevant disdosures shown in the pack have been given '.
then please tick 'Accounting Standards"
if discJosures completed in these accounts have been restricted to those required
by the FRSSE, then please tsck"Financial Repo￿"n9 Standards for Smaller Enl&rprise$ IFRSSEI..
1.2 Change In bas58 of accountbng
There has been no change lo the accounting policies
(valuation rules and methods of acLountingl since last year
Glv• d•talls In thls box of any materlal ehanges that hav• b•en made.
1.3 Changes to prevlous accounts
No changes have been made to accounts for previous years
Glve d•tall$ In thls box of any materlal ¢hanges that havè I￿en made.

Section C
Notes to the accounts
Icontl
Nots2
Accounting policies
This standard list of a¢¢ounting polieiés ha$ been appli￿ by the Charity except for those deleted. Where a dlfferent
or additional policy has been adopted then this is detailed in the box below.
INCOMING RESOURCES
Recognition of incoming
resources
These are included in the Stslemenl of Finanual A¢hvits"es {SoFAI when."
the charity becomes entTtled to the resources.,
the Iruslees are virtually certain they will receive the ￿$oUrceS". and
the monetary value can be measured with sufficient reliability.
Where incoming resources have related expendrture las with fundraising or contract income)
the incoming resources and related expenditure are reported gross in the SOFA.
Grants and donations are only included in the SOFA when the charity has unconditional
entidement to the resources.
Incoming resources from tax redaims are included in the SOFA at the same time as the gift
to which they relate.
This is only induded in the SOFA or￿2 the related goods or services have been delivered.
Incoming rnsourcos with
related expenditure
Grants and donations
Tax reclaims on donations
and gifts
Contractual Income and
pgrfom)an¢o r•lat•d grants
Glfts In klnd
Grfts in kind are accovnled for at a ￿asonable estimate of their value lo the charity or the
amount actual￿ realised.
Grfts in kind for sale or distribution are include(1 in the accounts as gifts only when sold or
distributed by the charity.
Gifts in kind for use by the chanty are indudeil in the SOFA as incoming re$our¢es when
receivable.
These are only included in incoming resources Iwith an equivalent amount in resources
expended) where the benefit to the charity is reasonably quantifiable, measurable and
material. The value placed on these resources is the estimated value to the charity of the
service or facilty received.
The value of any volunlary help received is not included in the accounts bul is described in
the Iruslees, annual ￿POrt.
Invastmènt income
This is included in the accounts when receivable.
Invo8tm•nt galns and108se8 This indudes any gain or loss on the sale of investments and any gain or lo$$ resulting from
revaluing investments lo market value at the end of the year.
EXPENDITURE AND LIABILITIES
Llablllty r•¢ognltlon
Liabilities are recognised as soon as Ihere 1$ a legal or conslruclive obligation committing the
charity to pay out resources.
Indude costs ol the preparation and examinab'on of stslLrtory accounts, the costs of trustee
meetings and cost of any legal advice to trustees on govemance or conslilub'onal matters.
Donatsd 8ervlc•8 and
fa¢llltl•8
Volunteer help
Governanco co8ts
Grants wlth porfomianco
condltlons
whe￿ the charty gives a grant wth conditions for ils payment being a specific level of
service or output lo be provideil. such grants are only recognised in the SOFA once the
cipienl of the grant has prowded the specified service or output.
These are only recognised in the accounts when a commitment has been made and there
are no condth'ons to be met relabng to the grant which remain in the control of the charity.
Grants payable without
perfomiance Conditions
Support Costs
Support costs include central fijnclions and have been allocated to activity cost categories on
a basis consistent wth the use of resources, eg allocating propety costs by floor areas, or
per capita, slaff costs by the time spent and other ¢osts by their usage.
ASSETS
Tangible fixed assets for use These are caprtalised if they can be used for more than one year, and cost at least £500.
by charity
They are valued at cost or a reasonable value on receipt.
Investments
Investments quoted on a recognised stock exchange are value(l al market value at the year
end. Other investment assets are induded at trustees, best estimate of market value.
Stock$ and work In progr•$s These are valued al the lower of cost or market value.
POLICIES ADOPTED ADDinoNAL TO OR DIFFERENT FROM THOSE ABOVE