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2025-12-31-accounts

GORING VILLAGE HALL

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

Registered Charity No. 287398

GORING VILLAGE HALL YEAR ENDED 31 DECEMBER 2025

LIST OF CONTENTS

Page
Legal and Administratve Informaton 1
Report of the Trustees 2 to 4
Independent Examiner's Report to the Trustees 5
Statement of Financial Actvites 6
Balance Sheet as of 31st December 2024 7

GORING VILLAGE HALL YEAR ENDED 31 DECEMBER 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Mr M Baker (Chair) Mr P Davies Mr M Kibble Mr B Jackson Mrs L Palmer Mr N Lecky-Thompson (Treasurer) Mr R Wood Charity Number 287398 Principal Address 6 Whitehills Green Goring Reading RG8 0EB Independent Examiner Jeremy Payne 14 Milldown Road Goring Reading RG8 0BA

Page 1

YEAR ENDED 31 DECEMBER 2025

REPORT OF THE TRUSTEES

The Trustees present their report and accounts for the year ended 31st December 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)

Structure, governance and management

Goring Village Hall is an unincorporated association and is governed by a Conveyancing and Trust Deed dated 29th April 1983.

The charity is not politically aligned.

The Trustees who served during the year were: Mr M Baker (Chair) Mr P Davies Mr M Kibble Mr B Jackson Mrs L Palmer Mr N Lecky-Thompson (Treasurer) Mr R Wood

All of the Trustees provide their services free of charge.

The Village Hall Trustees meet every two months and decisions are made on a simple majority basis unless constitutional or legal requirements mandate a greater majority.

None of the Trustees had a material interest in any contract of significance to which the Charity was a party during the period.

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to major risks.

Objectives and activities

The Charity's objectives are to provide a village hall for the use of the inhabitants of the Parish of Goring in the County of Oxfordshire without distinction of political, religious or other opinions including use for meetings, lectures, and classes and for other forms of recreation and leisure time occupation with the object of improving the life for the said inhabitants.

The Trustees have paid due regard to guidance by The Charity Commission in deciding what activities the Charity should undertake.

During the year the Village Hall Trustees raised income through the rental of the hall as set out in the notes to the accounts.

Page 2

GORING VILLAGE HALL YEAR ENDED 31 DECEMBER 2025

REPORT OF THE TRUSTEES (CONTINUED)

The Charity's performance during the year

Goring Village Hall continued to provide a venue for the use of the inhabitants of the Parish of Goring for meetings, lectures, and classes and for other forms of recreation and leisure time.

The hall enjoyed a normal and uneventful year.

Use has remained consistent with previous years with several new hirers bringing regular musical events to the hall.

The project to replace the gas central heating has been moving slowly forward. After further visits to other village halls to see their systems we finalised our design and went out to tender. A lengthy tender process resulted in 2 formal responses from 6 invitees (with 1 verbal quote not invited to formalise). After careful consideration the trustees selected ORAC as their preferred supplier. Negotiations and finalisation of the contract continue into 2026, with the intention of installation commencing in the middle of the year.

Modest capital expenditure incurred on items central to the hall's offering. This included replacements of the projector, sound mixer, garden bench, and trestle tables. Maintenance expenses are roughly as expected.

We continue to retain the services of our two contractors; the booking secretary and the caretaker who helped with essential maintenance and enhanced cleaning between uses.

The trustees would like to thank all the users for their support and help.

Page 3

GORING VILLAGE HALL YEAR ENDED 31 DECEMBER 2025

REPORT OF THE TRUSTEES (CONTINUED)

Financial Review

The detailed financial position of the Charity is as shown in the Financial Statements.

During the year income from bookings fluctuated in much the same pattern as 2024; January traditionally high value bookings, dipping in February and building through the next 2-3 months, the pattern then repeating throug the year. The budget forecast for 2025 was set at £40,000 and the outturn for the year was £39,042. Whilst this is lower than 2024, it remains close to the set budget and above 2023 bookings. In addition, capital assigned for the required heating replacement has this year been invested, resulting in additional income of £1,580 through interest earned. The sale of an old audio mixer added an additional £470 to the bank balance.

We continued to closely manage expenditure and whilst this was higher than 2024 levels, it was much lower than budget forecast. The underspend was primarily due to there being minimal building maintenance vs budget, low levels of refunds, and an underspend on gas/electric due to invoice timing. The most significant increased costs vs 2024 involved caretaker fees, insurances, capital expenditure, and payment of the heating project consultation fee; these were all in line with anticipated budget and inflation forecasts.

Income was £3,052 more than expenditure resulting in an increase in our bank balance to £81,332. The balance sheet decreased by £4,437 to £428,678.

The Trustees consider the finances of the Charity to be satisfactory.

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent of six month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity's activities while consideration is given to ways in which additional funds can be raised. This level of reserves has been maintained and exceeded throughout the year.

On behalf of the board of Trustees

Mr M Baker Chair and Trustee Dated: 2-Mar-26

Page 4

GORING VILLAGE HALL YEAR ENDED 31 DECEMBER 2025

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

I report on the accounts of the Trust for the year ended 31st December 2024, which are set out on pages 6 and 7.

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 period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

(i) examine the accounts under section 145 of the 2011 Act;

(ii) to follow the procedures laid down in the General Directions given by The Charity Commission under section 145(5) (b) of the 2011 Act; and

(iii) 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 in the statement below.

Independent Examiner's Statement

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

(a) which gives me reasonable cause to believe that in any material respect the requirements :

(i) to keep accounting records in accordance with section 130 of the 2011 Act; and

(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;

have not been met; or

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

Jeremy Payne

14 Milldown Road Goring Reading RG8 OBA

Signed: Jeremy Payne

Dated: 2-Mar-26

Page 5

GORING VILLAGE HALL

YEAR ENDED 31 DECEMBER 2025

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

Income
Hall bookings
Grants (restricted)
Donatons
Savings interest
Misc. income
Expenses
Refunds
Caretaker
Administraton- bookings
Performing rights licence, TV licence
Hallmaster
Statonery and printng
Gas, electricity and water
Broadband
Cleaning (materials) and consumables
Insurance
Maintenance (building and equipment)
Garden maintenance
Sundries
Heatng Project Consultaton
Total Operatonal Expenses
Net incoming resources available
Capital Expenditure
Equipment, fxtures and ftngs
Total resources expended
Surplus (defcit) over the year
Bank balance at start of year
Bank balance at end of year
Total
Total
Total
2025
2024
2023
£
£
£
39,043 42,257 38,778
- - -
- - 30
1,581 1,519 -
470 - -
41,093 43,776 38,808
950 1,708 1,770
10,512 9,969 8,569
2,527 2,595 2,418
379 933 524
265 265 239
- - -
9,181 9,942 6,087
176 - -
2,294 2,791 1,926
1,792 1,760 1,718
3,153 3,379 2,841
150 55 60
69 155 354
3,683 - 2,009
35,130 33,551 28,515
5,963 10,224 10,293
2,911 1,306 -
2,911 1,306 -
3,052 8,918 10,293
78,280 69,362 59,069
81,332 78,280 69,362

Page 6

GORING VILLAGE HALL YEAR ENDED 31 DECEMBER 2025

BALANCE SHEET AS AT 31 December 2025

2
Fixed Assets
Village Hall
Original cost
Building work as at 1 January
Building work this year
Total cost as at 31 December
Furniture, fxtures and ftngs
Net book value as at 1 January
Additons this year
Depreciaton at 20% on reducing balance
As at 31 December
Current Assets
Cash in hand and at bank
Current Liabilites
Money held in advance of bookings
TOTAL NET ASSETS
ACCUMULATED FUNDS
As at 1 January
Net surplus from hall bookings
Less depreciaton
Less current liabilites
Fund raising, grants, donatons etc
025
2
£
25,000
292,520
-
317,520
38,835
2,911
(8,349)
33,396
350,916
81,332
-
81,332
432,248
433,115
3,912
(8,349)
-
0
428,678
024
20
£

25,000
292,520
-
317,520
47,237
1,306
(9,709)
38,835
356,355
78,280
-
78,280
434,634
434,119
8,705
(9,709)
-
433,115
23
£
59,046
-
(11,809)
69,362
-

The accounts were approved by the Trustees on 18 March 2026

Mr M Baker Chair and Trustee

Page 7