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

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

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

2. 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**