2025-10-31-accounts

FY25

In 2025, Whipton Community Hall continued to provide an a�ordable, well-maintained community space, supported by a mix of grant funding, regular and ad hoc hires, and charity-run events.

Grant income

Grant income again funded capital works. National Lottery funding of £20k continued to support the new kitchen build, and a further £3k was secured from the Bernard Sunley Foundation towards gas infrastructure improvements. The balance of grant income came from Devon County Council. The kitchen project completed post year-end.

Operating income

Regular hires – a mixed year of movements netted to an overall increase of £1.2k YoY. Starbubs booked at a lucrative £1.1k but did not convert into an ongoing regular hirer, leaving for another hall due.

reduced their hours, cutting £900 from income.

Dragon Slayers grew bookings year on year, contributing to the net increase.

Charity-organised events – income fell as a drop in volunteer numbers meant stepping back from some events. The core programme continued, though: discos, and events around the main holidays including Halloween and Easter.

Overall income is up year on year, driven by the additional grant income, which more than o�set the fall in event income.

Expenditure

Within costs, several items increased: gardening (a deliberate push to keep the grounds presentable), and IT system costs (new CCTV installation). These increases were o�set in the admin total by the drop-o� of the significant painting fees incurred in FY24 for the full interior repaint, which did not recur in FY25.

Post year-end

Cash balance stood at just under £10k. The kitchen project is now complete. The hall also invested in silent disco equipment post year-end, enabling both adult and kids' events and additional hire income; payback is expected within 4–5 events, and it's considered a good investment for the trust.

Profit and Loss

Whipton Community Association For the year ended 31 October 2025

Profit and Loss Whipton Community Association For the year ended 31 October 2025
	2025
Turnover
Adhoc rental	3,942.50
Electricity Surcharge	9.00
General Grant Income	24,690.00
Interest Income	750.07
Other Income	379.71
Regular Hall rental	11,093.80
WCA Event income	4,662.61
Total Turnover	45,527.69
Cost of Sales
Event expenses	6,085.46
Total Cost of Sales	6,085.46
Gross Profit	39,442.23
Administrative Costs
Ad Hoc Repairs & Maintenance	1,270.00
Bank and Credit card Fees	52.84
Buildings / Grounds	646.64
Cleaning / Waste	395.16
Council Tax	264.10
Depreciation - Fixed Assets - Buildings	2,489.80
Electricity	4,494.93
Furniture and Equipment	680.00
Gardening	1,167.00
Health and Safety	414.00
Insurance	1,852.44
Internet	415.80
IT systems	1,442.45
Miscellaneous	269.55
PPL PRS	222.26
Telephone	53.60
Utilities / Rates / Phone	1,075.42
Water	588.00
Total Administrative Costs	17,793.99
Operating Profit	21,648.24
Profit on Ordinary Activities Before Taxation	21,648.24
Profit after Taxation	21,648.24

Profit and Loss Whipton Community Association

27 Aug 2026 Page 1 of 1

Balance Sheet

Whipton Community Association As at 31 October 2025

Balance Sheet Whipton Community Association As at 31 October 2025	Balance Sheet Whipton Community Association As at 31 October 2025
31 OCT 2025
Fixed Assets
	Tangible Assets
	Fixed Asset - Buildings Depreciation (8,186.80)
	Fixed Assets - Buildings 56,282.52
	Total Tangible Assets 48,095.72
Total Fixed Assets 48,095.72 Current Assets
	Cash at bank and in hand
	WCA BMM 23,966.44
	WCA Current 4,814.96
	Total Cash at bank and in hand 28,781.40
	Accounts Receivable 897.50
	COIF Investment Account 8,262.00
	Petty Cash 596.95
	Total Current Assets 38,537.85
Net Current Assets (Liabilities) 38,537.85
Total Assets less Current Liabilities 86,633.57
Net Assets 86,633.57 Capital and Reserves
Current Year Earnings 21,648.24
Retained Earnings 64,985.33
Total Capital and Reserves 86,633.57

27 Aug 2026 Page 1 of 1

Balance Sheet Whipton Community Association

Independent Examiner’s Report to the Trustees of Whipton Community Hall (Year ended 31[st] October 2025)

Respective responsibilities of trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed.

It is my responsibility to:

• examine the accounts under section 145 of the Act;

• to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act; and

• to state whether particular matters have come to my attention.

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 seeking 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 and fair view’ and the report is limited to those matters set out below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that in any material respect the requirements:

2. to keep accounting records in accordance with section 130 of the Act; and

3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act; have not been met; or

4. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Name: Bilal Khurram

Address:

43 Heidelberg Road

Portsmouth

PO4 0AS

Date: 30/08/2026