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2025-08-31-accounts

Higham Memorial Hall Cbarilv Reference and Administrative Iklails For Year 01.09.24 to 31.08.25 71461 Higham Parish Council Rryisw￿.4ddress Higham Memorial Hall School Lane Higham Keni ME3 7JL kn"t%t•rnt MaDager5 The Co Operative Bank {Business} POBox250 Skelmersdale WN8 6Wt Sce Independent Examiners Re￿rt

Higham Memorial Hall Cbarity 271461 Trusttts Annual Report For Year 01.09.24 to 31.08.25 The TnL4ees ot Higkn %lemorial Hall Charity 271461 p￿sent their rewrt together with the urWMli￿ nnancial llaiemens for the N'ear as quoted above. The Trnstees have adopted provisions ot Swemeni ot recommended Practice (SORP) 'Accounting And Reporting by Charities, IFRSI O: i in ￿e[Wing this annual report & financial statements. Sok C4XFKYae Tn￿Ce- Higham Parish Council main ot the Clwits" is the management of the Village Hall for the inhabitants of the TnLqees F4wld lik'e io sa!. thank you to the regular hirers of th¢ Hall for their commitment & the N illage Hall stays a hub of the community. Thank )'ou to the volunteers th4 l lllaoe Hall io smoothly Trdining. Zurn￿ Yoga. Bowls. Badminion. HIARA. Whilst evenings during term ith Broiinie& Youth Club, Beavers. Cubs and Scouts. Weekends include Train Prii'aie Events and Community Events. thc Hirer5 and the i"olunteers. the hail would not be able to run- so thank you. Troaees co￿]r￿ thai the). have complied ￿1th the requirements of Seciion 4 of the Charities Act I I w rm¢ teoard to the public benefit guidance published by th¢ Charit}, Commission (for Ea￿ IA"aJesl. I" •( l•bnteers C￿￿[￿. uses i'olunteers & T￿￿teeS in order to meet its charitable objectives. Poliev on Reserves h 15 ts Tru￿ l.le￿. that it is prudent lo ensure that there are sufficient free ie5eNes to provide lknibilip and to enable the Charity to meel its commilmenls as they fall due. HO￿,ever. oi fu￿ts hai"e been 'restricted' or ear marked by T￿SteeS to cr¢at¢ a project fund for replacing . This is an ongoing project to happen onc¢ ¢nough funds have been accrned. Th¢ Te5tricted fizkts kne 1ncrv￿d by £568 over the accounting to £2500 from £1932. Investment Poliej and Objecti*es rtsr are no specific restriciions on investment pow'ers as Conferred by the Trust Deed.

Structure, Goi"ernance and Management Gol'erning Doeument The Higham Nlemorial Hall Charity 271461 is an unincorpordted charity regisi¢r¢d with the Charity Conlmission in Enoland and Wales. The Governing Document is the Trust Deed dated July 1974 and as amended on 8 Xoi"ember 20?3. Indurtion Training of Truslees Tnwcts hai'e frtt access io all a¢tiNities to ensure that they are fu]ly aware of the activities and meth(Mts of the Trust. Miior *Dd M￿ageMent of those risks TnLQttS I￿le assessed the major risks to which th¢ Charity is expose ad are salisfied that systems & controls are in place to mitigate the Chariiy's exwIsu￿ to risks. Tk CkwiTr" > ￿111[1¢5 eip)se it to a number of financia] risks such as bul not limited to credit risk, c25h tkn risk" a￿1 liquidin. risk. use ol-finaKial derii"atii"es is governed by the Charity's policies and approved by the Trustees. Ixb MTillen principles on the use of financial derivatives to manage the risks. ctArir%" use derivative financial inslnunents for speculative purposes. The.4nD￿j Rewrt ￿2S approved by the Trustees of the Charity and signed on its behalf by 2tsJPANJ '2(0 GOEY

Higham Memorial Hall (Charity 271461) Balance Shttt as of 31 August 2025 2025 2024 Fixed Assets Tangible.4s5ets 335 335 335 335 Currtnt.4ssets Pryirnen Casb ￿ Bank" land in hand if applicable) AS OF 31.08.25 929 31.570 37,307 Creditor5: amounts fg11ing due witbin one )ear 630 rt Curml.4ssets 37J07 Totsl.4wts Ic55 ¢urrfDt Liabilitie5 37.307 rt.4w15 l.mrE5tri￿ Funds Totsl Charih" Fund5 Tbese financial documents (that should be read as a ￿h0]e) wer¢ approved and authorised for issue the Trustees of th¢ Higham Memorial Hall (Charity 271461) SigDed 2(0 lo112ts

Higham Memorial Hall (Charity 271461) Statement of Finaneial Activities Including Income & Expenditure for the Year Ended 31 August 2025 Unrestricted Funds £ Restricted Funds £ Total 2025£ Total 2024 £ Ineome from: Charitable Actii'ities Lettings Donations 31.180 568 31.748 37,755 299 Income from oiber ￿dIng activities Fundraising ei.ents Other income Grants Goi"ernment Gran Ini¢reM Receii"able Total Ineome 262 262 253 568 38 ExpeDdilu￿ on: ages and Salarie5 Reni atKI Rai¢5 4.578- 808 970 4,578 808 970 4,406 1.008 845 IDdeFthI Examiners Fee Ligbi arml Heal IHall) ElectriciTh Changing R(K)ms 7.996 7,996 8,127 257 651 257 651 Te]epP￿ and Inlemet S￿10￿ and Printing 137 4.380 4,380 4,664 11,521 .4nnual PlatllKd Maintenance Leoal a￿1 Professional LIce￿¢S atml Subscriptions Di4xMI on laThJ and buildings leaie eipense5 Suth. EyKnsesPrepavments from 23.24 2,109 494 494 494 3,483 Total Eipenditsre 30 54 Ilet intomel{cIpenditure) 5,103 emtnt in fuDds RetoDeili2tion of FuDds To￿1 fimd5 broughi fonvard 30.272 1.932 32204 Totsl fiind5 urried fonvard 37 All income and expenditure are from continuing activities. This statement of financial activities includes all gains'(losses) during O1.09.24- 31.08.25

HRgham Memorial Hall (Charity 271461) Additional SlatemeDt of FiDVdncig1 Activities locluding IDeome & Expenditure for the Year Ended 31 August 2024 Income 2025 £ 2024 £ Hiring l Lelling Fundrnising Don￿ionS Inieresi Receii'ed on sa￿"Ings 31.748 37,755 299 253 262 Goi"ernmeni Grants andlor other Grdnts Income ftrom Charitable Aciivities !Okn? JJ ?014 - £)7.7ii of w'hich £1.932 is restricted 7074 ?0? £i_.01 O of V¥hich £2,500 is r¢stricl¢d. These restricted fimds hai:e Een ear marked for S￿]riC projects- Hall flooring l Deep Cleaning l•depe•deot Eiaminers Remuneration O UNIq￿ent Examiner5 Remuneration has been paid in the year ending 31 August 2025 Twiblt Fixed.4sset$ .4 w￿lbIt fixed assei register is being created (The definition of a langible fixed asset being, the al￿ knlding assets that are physicat in nature and are perceptible by touch). Compuler Equipment Fixed Assets at Hau TotV41 Cost of I"alualioD 01.09.*0)- DisKYJsal il.08.?0?4 68 291 359 68 291 359 Depr¢eialioD Charge for Year (12) (12) (12) etbook Value At 31 August 2025 56 279 335 Compared to Al 31 August 2024 56 279- 335

Higham Memorial Hall {Charity 271461) otes to the of Financial Statements for the Yur Ended 31 August 2024 Debtors 2025 £ 2024 £ Prepayments Totsl 929 Prepayments are expenses that are p3id in ath7nce but not yet incurred. Cl&ssified an asset rdther than an expense. Once these expenses are incurred, the asset account Thill be reduced and expenses acknowledged on the income statement. Creditors 2moMnts falling due Ivithin l year Accruals Total 630 630 Ikbt that is to credito ate a&ailable for any use in connection with the Charity 271461 Restrieted Funds Funds S[￿16callY allocated for a with the Cbarlty 2025 Increased Restricted Funds by £568 Totsl 2,5(K) Towwds Deep Cleaning KitcETh and Projccts i.e. Flooring 2024 Restricted Funds for Hall Flooring 1.932

CHARITY COMMISSION FOR ENGIANO ￿10 WALES Independent examlnerfs report on the accounts Iiidébpendenl Examiner s Report Afv 31 A 2025 Charity no (rf any} 27146 1 I reput to tre trustees on my examinv)n of Ihe accixmts of above chwity (Ihe T￿￿r) for the year 31 /0812015 the charity's trustees. you are restM)nsibk fcf ts preparicm of the counts in aCc(￿d￿ with the wuirements d Ihe charit￿ Act 2011 rthe Acr). I repKrt in respect of rny exami￿1￿ of the Trusfs drcounts carrth out urthx section 145 (rf the 2011 Act and in caryirNJ (Krt my examinattcK). I Iwe folthved ai the applicable DlwtKXB gven by the Charity Commission uThJw Secti￿ 145(5Xb) of ts ACL name of . Delete [ J rfr￿ a0￿able. Ilove comF4d my examinatK)n. I confirrn that T￿ material matters hava come to my attent￿￿ in connectK)n with the examinati￿ (OtrTr￿t ¢1sclc￿ ") wlh gves mé caus8 to beli￿& that in. any material of the Charities Act.. LY the accwnts dmj accord wilh the acccNJnting recc¥ds' c* the &courrts did rnit c(YnJy with the app[￿able requiremerrts (Accourrts arKI Re[￿ts) RwlatIC¥￿ 2Crf)8 other than any requirement that ￿ accounts gve a Irue and fairf view vthKh is rK)t a matter cons#Jered as part of an 1Thjew￿nt 8xamnatKJn. with the examinalicm to whrh atte￿tK￿ should te drawn in this reFK¥t in Ixder to ena14e a WOFer Underst￿￿9 ￿ the a¢Gwnts to be rearhed. br8ck8(s Kthey (kn ￿p￿y. Slgn•d: 202 Name: MirtbL AM Oct 2018

(rf any): Address: Disclosure Onty comF4ete rf ts examuw r*eds to h￿Jh￿9hl maten'al matters of concem (s8e CC32. 8xaminatK)n of chty accwnts: rfirections and f(r ex&nir￿rS). )A Oct 2018