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2026-03-31-accounts

Charity registration number 290717 (England and Wales)

WRAYSBURY VILLAGE HALLS

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

WRAYSBURY VILLAGE HALLS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Glyn David Philip Larcombe
Dr Rajinder Gill
Tamasine Fay Martin
Dr Sharon Jayne Whitehead
Barbara Rose Hearne
Frank James Burry
Brian Holloway
Andrew Patrick Moran
Nigel Handyside
Marilyn Patricia Ferguson
Charity number (England and Wales) 290717
Principal address Wraysbury Village Hall
The Green
Wraysbury
Staines Upon Thames
United Kingdom
TW19 5NA
Independent examiner David Howard
1 Park Road
Hampton Wick
Kingston Upon Thames
KT1 4AS

WRAYSBURY VILLAGE HALLS

CONTENTS

Page
Trustees report 1 - 2
Statement of Trustees responsibilities 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Notes to the financial statements 7 - 13

WRAYSBURY VILLAGE HALLS

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The Trustees present their annual report and financial statements for the year ended 31 March 2026.

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, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The provision and maintenance of a village hall and facilities ancillary thereto for the use of the inhabitants of the parish of wraysbury and the neighbourhood thereof without distinction of sex or of political, religious or other opinions, including use for meetings, lectures and classes and for other forms of recreation and leisuretime occupation with the object of improving the conditions of life for the said inhabitants.

In delivering these services we rely on the goodwill, generosity, flexibility, commitment, and engagement of our volunteers; who, supported by our small staff team, ensure we are able to provide a friendly and reliable service to our clients.

Public benefit

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

Achievements and performance

Over the year, regular bookings remained stable and ad-hoc bookings for weddings and other one-off events provided good additional income. Careful management of outgoings and a review of suppliers resulted in a reduction in expenditure, closing the overall net loss compared to the previous year. Being prudent with dayto-day outgoings has ensured we remain in a position to invest in renewing and improving facilities being offered to local residents where the Management Committee deems appropriate.

The Trustees will continue to focus on funding options for the roof replacement project, which will be a longterm project costing in the region of £150k - £200k, potentially to be completed in stages over a number of years.

Financial review

These accounts represent the results for the charity for the year ended 31st March 2026. During the year the charity had income of £72,234 (2025 £77,606) and a total expenditure of £79,552 (2025 £88,535). As shown in the statement of financial activities, the expenses incurred in relation to charitable activities decreased by £9,618 to £55,797 (2025 £65,415). The major decrease is in repairs and maintenance expense as lots of refurbishment and redecoration of halls, kitchens and offices were taken place last year.

Reserves policy

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 to between three and 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 current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

WRAYSBURY VILLAGE HALLS

TRUSTEES REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

The Trustees who served during the year and up to the date of signature of the financial statements were: Glyn David Philip Larcombe Dr Rajinder Gill Tamasine Fay Martin Dr Sharon Jayne Whitehead Barbara Rose Hearne Frank James Burry Brian Holloway Andrew Patrick Moran Nigel Handyside Marilyn Patricia Ferguson

Recruitment and appointment of trustees

Trustee positions are advertised via social media and Wraysbury News magazine - a printed publication delivered to every household in Wraysbury - to invite applications from interested residents. Further information is sent to prospective applicants. After screening, applicant(s) are invited to attend a committee meeting to introduce themselves in person. Application(s) are discussed and voted on by the Trustee body before any new appointments confirmed.

The Trustees report was approved by the Board of Trustees.

.............................. Glyn David Philip Larcombe

Chairman

Date: .............................................

WRAYSBURY VILLAGE HALLS

STATEMENT OF TRUSTEES RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2026

The Trustees are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

WRAYSBURY VILLAGE HALLS

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WRAYSBURY VILLAGE HALLS

I report to the Trustees on my examination of the financial statements of Wraysbury Village Halls (the Charity) for the year ended 31 March 2026.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the Charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

David Howard

1 Park Road Hampton Wick Kingston Upon Thames KT1 4AS Date: ............................

WRAYSBURY VILLAGE HALLS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2026

Unrestricted Unrestricted
funds funds
2026 2025
Notes £ £
Income and endowments from:
Donations and legacies 3 8,014 20,830
Other trading activities 4 62,918 54,263
Investments 5 1,302 1,512
Other income 6 - 1,000
Total income 72,234 77,605
Expenditure on:
Raising funds 7 23,755 23,120
Charitable activities 8 55,797 65,415
Total expenditure 79,552 88,535
Net expenditure and movement in funds (7,318) (10,930)
Reconciliation of funds:
Fund balances at 1 April 2025 63,757 74,687
Fund balances at 31 March 2026 56,439 63,757

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WRAYSBURY VILLAGE HALLS

BALANCE SHEET

AS AT 31 MARCH 2026

Notes
Current assets
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within
one year
14
Net current assets
The funds of the Charity
Unrestricted funds
16		 2026
£
370
59,566
59,936
(3,497)		 £
56,439
56,439
56,439		 2025
£
335
67,223
67,558
(3,801)		 £
63,757
63,757
63,757

The financial statements were approved by the Trustees on .........................

..............................

Glyn David Philip Larcombe Chairman

WRAYSBURY VILLAGE HALLS

FOR THE YEAR ENDED 31 MARCH 2026

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

Charity information

Wraysbury Village Halls was registered as a Charitable Incorporation Organisation on 06 December 1984 and is governed by its constitution formed under an association model.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the Charity's governing document, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102.

The Charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the Charity.

1.4 Income

Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

WRAYSBURY VILLAGE HALLS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

WRAYSBURY VILLAGE HALLS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

(Continued)

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charity’s contractual obligations expire or are discharged or cancelled.

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

WRAYSBURY VILLAGE HALLS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

3 Income from donations and legacies

Unrestricted Unrestricted
funds funds
2026 2025
£ £
Donations and gifts 14 159
Income from grants 8,000 20,671
8,014 20,830
4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Letting and licensing arrangements 62,918 54,263
5 Income from investments
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Interest receivable 1,302 1,512
6 Other income
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Net gain on disposal of tangible fixed assets - 1,000

WRAYSBURY VILLAGE HALLS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

7 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2026 2025
£ £
Trading costs
Staff costs 23,755 23,120
8 Expenditure on charitable activities
Unrestricted Unrestricted
funds funds
2026 2025
£ £
Share of support and governance costs (see note 9)
Support 55,797 65,415
Analysis by fund
Unrestricted funds 55,797 65,415
9 Support costs allocated to activities
2026 2025
£ £
Power, light and heating 19,038 18,003
Telecommunications, printing and stationery 2,031 1,136
Rent, rates and insurance 5,926 4,534
Repairs and maintenance 23,195 36,560
Bookkeeping costs 2,000 2,000
Computer running costs 236 153
Manager's expenses 1,300 1,214
Advertising 180 90
Bank and credit card charges 38 54
Governance costs 1,853 1,671
55,797 65,415
Analysed between:
Charitable activities 55,797 65,415

WRAYSBURY VILLAGE HALLS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

10 Trustees

None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.

11 Employees

The average monthly number of employees during the year was:

2026 2025
Number Number
2 2
Employment costs 2026 2025
£ £
Wages and salaries 23,617 23,120
Other pension costs 138 -
23,755 23,120

There were no employees whose annual remuneration was more than £60,000.

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

13 Debtors

Debtors
2026 2025
Amounts falling due within one year: £ £
Prepayments and accrued income 370 335

WRAYSBURY VILLAGE HALLS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

14
Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals and deferred income
15
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2026
£
305
2,256
936
3,497
2026
£
138		 2025
£
136
2,729
936
3,801
2025
£
-

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

16 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April
2025
Incoming
resources
Resources
expended
At 31
£
£
£
General funds
63,757
72,234
(79,552)
Previous year:
At 1 April
2024
Incoming
resources
Resources
expended
At 31
£
£
£
General funds
74,687
77,605
(88,535)		 March
2026
£
56,439
March
2025
£
63,757

17 Related party transactions

There were no disclosable related party transactions during the year (2025 - none).