be REGJSTERED CHARITY NUMBER: 294627 ort of the Tn]stees UDxlldlted Fingneial St*lements for the Year EDded 31 December 21125 h N wton VillA e Hall Somers¢t Accountan¢y Services Ltd 22 Wessex Park Bancombe Business Estate Somerton Som¢TS¢t TAI 16SB
North Newton VS11# e Hall Contents of the Flnancial Statements f r the Ye4r Ended 31 December 2025 Page Report (trl the Tru$tees Independent ExamiDer'5 Report Statement of FlThanel&l Artivltles Balance Sheet Notes to the Flnanclal Statements 5 to 9 Detailtd St2tennt of Flnntlal Activitie5 10 to 11
North ]Yewton Vllla e Hall Re ort ofihe Tru5tee$ for tb Ye#r Ended 31 December 2025 The trnst¢¢s pr¢s¢nt their report with the financial statements of the ¢haTity for the y¢ar ended 31 De¢emb¢r 2025. Th¢ trustees have adopt¢d ihe PTovisions of Aceounting and Reporting by Charities.. Stat¢ment of Recommendcd PractA¢e applicable to ¢harities preparing their accounts in accordance with the Financial Reporttng Stat]daTd applicable tn th¢ UK aNI Republic of Ireland (FRS 102) (effective l January 20191. OBJECTIVES AND ACTIVITIES Objectiv¢$ aims The nuin objective of th¢ ¢harity is to provide a village hall for the use of the inhabitants of the parish of Nortb Petherton (North Nemrtonl, in th¢ county of Somerset without distinction of political, r¢li8ious or other opinions, including use for m¢etings, le£tllr¢s and classes for other fornts of re¢Teotion and leisure tim¢ occupation with the object of improving the conditions of lif¢ for the said tnh8bitants. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing d•¢um¢nt The charity is controlled by its governing document. a deed of trust dated 2 June 1983, and constitutes ats unincorporated tharity. Orgxnlsatlonal structsre The vAllag¢ hall is run by a conunitt¢¢ of non trnst¢¢s and the treasurer is Mr Nomian Habberfi¢ld. RFFERENCE Af4D ADMINISTRATIVE DETAILS Registered Charlty nurnber 294627 Prinelpal address Bankland Farni North Newton Bridgwater Somerset TA7 ODJ Trustees Mr A S E Bradford Mr B Sclli¢k MrRDay Mr J M Baiham Independent Ex*mlner Sornerset Accountancy Senryces Ltd 22 W¢ss¢x Park Bancombe Bwiness Estate Somerton Son]erset TAII 6SB Approved by order of the board of trustees on 20 March 2026 and signed on its behalf by: Mr B Sellick - Trnsiee Page I
Inde endent Examlner'5 Re North Newton Vllla e Hall ort to tbe Trustees of IndepeDdent examiner's report to the trusttes of North Newton VIUAge H411 I report to the charity trust¢es on my examination of the accounts of North Newton Village Hall (the Tnt) for the year ended 31 Decemb¢r 2025. Responsibilitie$ and bAsls of report As th¢ ¢harity trustees of the Trust you are responsibl¢ for the prepardtion of the accounts in accordance with th¢ r¢quirem¢nts of the Chariti¢s Act 2011 ('Ihe Act'l. report in T¢SP¢Ct of my examination ol the Tnt'S accounts carried out under Section 145 of ihe Act and in carying out my examination J have followed all applicable Dir¢¢iions given by th¢ Charity Commission Tjnder Scction 145{51(b) of the Act. Independent examiner's $t#tement I hav¢ completed my examinatton. J confirnj that no rnat¢rial matters hav¢ ¢on* 10 my attention in connxtion with th¢ examination giving me caus¢ to believe that in any mat¢rial respect-. a¢counting records wer¢ noi kept in respect of th¢ Trnst as required by Seeiion 130 of the Act,. or the accounts do not accord with thosc records. or the accounts do not comply with the appli¢abl¢ iequirements concerning the fomi and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other Than any r¢quirement that the accounts give a iNe and fair view which is not a matter eonsidered as port of an independent examinatLOn. I have no con¢erns and have come across DO other marters in coltetiOn with th¢ ¢xamination to wbich attention should b¢ drawn in this report in order to enable a Proper understanding of the accounts to b¢ reached. Brnce Evans Somerset Accountancy Services Ltd 22 Wessex Park Bancombe Busit)¢S5 Estat¢ Somerton Somerset TAI 16SB 20 Mareh 2026 Page 2
North Newton Villa e H811 Stgtememt of Flnanci41 Activitles for the Year Ended JI December 2025 31.12.25 Total funds 31.12.24 Totsl fllnds Unr¢stricted fimd Restricied funds Notes INCOME AND ENDOWMETr4TS FROM Donations and l¢ga¢i¢s J,735 3,735 10.121 Other trading activities Investm¢nt income 23.029 3,479 23,029 3A79 23,389 4,092 Total 30,243 30,243 37.602 EXPENDITURE ON Raising funds 19,497 19,497 38,082 Other 540 480 Total 211,1137 2(1,037 38,562 NET INCOMEI(EXPENDITURE> 10,206 10,206 {9fdll RECONCILIATION OF FUNDS Total funds brought forward 16.072 16,072 17,032 TOTAL FUNDS CARRIED FORWARD 26,278 26,278 16,072 The notes forni part of thes¢ financial statern¢nts Page 3
North Newton Vlll* e Hall Balance Shee¢ 31 December 2025 31.12.25 Total fundi 31.12.24 Total fund5 Unrestricted fund Restricted funds Notes FIXED ASSETS Tangible ass¢ts CURRENT ASSETS Stocks Cash at bank and in hand 1,987 24,291 1,987 24391 2,735 13,337 2&278 26378 16.072 NET CURRENT ASSETS 26,278 26,278 16,072 TOTAL ASSETS LESS CURRENT LIABILITIES 26,278 26,278 16.072 NET ASSETS 26,278 26J78 16.072 FUNDS Unr¢strid¢d funds 2&278 16,072 TOTAL FUNDS 26278 16.072 The fIanCIal statements w¢re approved by the Board of Trnstees and authorised for is5u¢ on 20 March 2026 and were signed on its behalf by.. Mr B Sellick- Trustee FJLL The notes form part of these finan¢tal statements Page 4
North Newton Vllla e HAII Notes to the FlnaDel41 St4terDtnts for the Year Ended JI D¢eember 2025 ACCOUNTING POLICIES Basts of preparlng the 1Snanelal s1gtem¢nts The finan¢ial statements of th¢ charily, which is o public b¢nefit enlity und¢r FRS 102, have been prepared in atrdance with the Charitics SORP IFRS 102) 'Accounting and Reporting by Charitics.. Siaicment of R¢commend¢d Practice applicable to charities preparing their accounts in accordance with th¢ Finkncial Reporting Stsnd2rd applicable in th¢ UK alld Republic of Ir¢laThd {FRS 1021 (eff¢ctive l January 20191,, Financial Reporting Standard 102 Th¢ FinaJ]cial Reporting Standard applieable in thc UK and Republi¢ of Ireland, 2nd the Charities Aci 2011. The financial ststcments hav¢ been prepared under th¢ historical cost conv¢ntLOn. Income All incorne 15 recognised in th¢ Sthtement of Financial Activities onc£ the eharity has Cntiilement to the thIs, it is probable that th¢ income will be rec£ived and the amount can be measur¢d reliably. Expenditsre Liabilities are recognis¢d as expenditur¢ as soon a5 th¢re is a legal or eonstrnctiv¢ obligation conllnitting the charity io Ibat expenditure, it is probabl¢ that a transfer of eeonomi¢ bcnefits will be required in settlemcnt and th¢ amount of the obligation can b¢ measured reliably. Expenditure is a¢count¢d for on on accrua]s b8sas and has been classified under h¢adings that aggregole all cost ielated to th¢ category. Wheie costs cannot be diTectly attributed to particular headings they have been allocat¢d to activiiies on a basis consistenl With th¢ use of resouTces. Stocks Stocks are valued at th¢ lower of cost and net realisable valu¢ afi¢r rnaking due allowance for obsol¢te and slow moving ilems. Taxation The charity is exempt from tsx on its ¢haritabl¢ activiti¢s. Fund •¢¢ountlng Unrestricted funds can be used in accordaCe with the charitable objectives at the discretion of the trustees. Restri¢t¢d funds cam only b¢ used for particular restrict¢d purposes wiihin The objecls of the charity. Restrictions arise when specified by the donor OT wh¢n fimds are raised for partiwlar restrict¢d pwposes. Further explanation of the nature and pwpose of each fi]nd is includ¢d in the notes to the financial statements. OTHER TRADING AcfiviTIES 31.12.25 31.12.24 Fundraising events Bar takings Prc School Westem Power & BT 6.523 10,S68 5,916 22 5,204 12.658 5,505 22 23,(129 23,389 Page 5 continued..
North Newton Vllla e Hall Notes to the Fin&n¢ial Statements- continued for the Year Ended 31 December 2025 INVESTME INCOME 31.12.25 31.12.24 Hall hire 3,479 4,092 RAISING FUNDS IDW¢$tm¢Dt m#nagement costs 31.12.25 31.12.24 Trade waste and cleaning Property repairs Capital expenditure- laplop Fundraising costs Subscriptions Advertising 3,966 1,490 3,541 19.199 259 2,450 3260 iio 20 8,846 25.S59 TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneratioD or other benefits for the year ended 31 December 2025 nor for the year ¢nded 31 D¢¢¢mb¢r 2024. Trustees, expenses There were no tste¢S, cxpenses paid foT the year ended 31 De¢emb¢r 2025 nor for ihe year ended 31 December 2024. COMPAIL4TJVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricled fund Restrict¢d funds Total fllnds JNCOME AND ENDOWMENTS FROM Donations and legacies 10.121 10,121 Oth¢r tradin8 a¢tivilies Investmen( income 23,389 4.092 23,389 4.092 Tot#1 37,602 37,602 EXPENDITURE ON Raising funds 38,082 38,082 Other 480 480 38,562 38,562 Page 6 continued...
North Newton Villa e Hall Notes to the Flnanelal Statement$- contfined for the Ve#r Lnded 31 Decem r 2025 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestrict¢d Rcstricted fund funds Totsl funds NET ]I¥COMEI{EXPENDITURE) (960) (960) RECONCILIATION OF FUNDS Totsl funds broll8ht fonvard 17,032 17,032 TOTAL FUNDS CARRtED FORWARD 16,072 16.072 TANGIBLE FIXED ASSETS The village hall PTOP¢rty is held in lThst for the village. It is not shown on the balan¢¢ sbeei but has an insurance valv¢ of £500,000. STOCKS 31.12.25 31.12.24 Stocks 1,987 2,735 MOVEMENT IN FUNDS Net movement in fiujds At 31.12.25 At 1.1.25 Unrestrlcted nd$ G¢n¢ral fund 16.072 10306 26,278 TOTAL FUNDS 16,072 10,206 26.278 Net movement in funds, included in the abov¢ are as follows.. Incoming resou¢5 Resources ¢xp¢nded Movernent in funds Unrestrlcted funds General fund 30,243 {20,037) 10.206 TOTAL FUNDS 311,243 (20,037 10,206 Pa8¢ 7 coniinu¢d...
North Newton Villa e Hsll Notes to th¢ Flnanelal StatemeDt5- ¢ontlnued l&r the Year Ended 31 December 202 MOVEMENT tN FUNDS- continued Cgmparatlves for movement fill fllnds N¢t movement in fimds At 31.12.24 At 1.1.24 Unrtttrleted funds G¢n¢ral fimd 17,032 (960) 16,072 TOTAL FUNDS 17,032 {9601 16,072 Comparative net mov¢m¢nt in fimds, in¢lud¢d in the above ar¢ as follows.. Incoming resour¢ Resou¢1 expended Movemeni in ndS Unrestricted funds General fimd 37,602 (38.562) (960) TOTAL FUNDS 37.602 (38,562) 19601 A ¢llrrent year 12 months and prior year 12 months combin¢d po$ition is as follows.- Net movement in funds Al 31.12.25 At 1.1.24 Unrestricted funds General fund 17.032 9,246 26,278 TOTAL FUNDS 17,032 9.246 26,278 A current year 12 months and prior year 12 months conibined net movement ID fun&s, included in the abov¢ are as follows.. Movement in funds Incoming resource5 Resource5 ¢xpended Unre5trlcted fuDd$ General fund 67.845 (58.5991 9,246 TOTAL FUNDS 67.845 158,599) 9,246 Pag¢ 8 continu¢d...
North Tr4ewton Vlll4 e Hall Note5 t• the FlnAnei41 St¥t¢webts- contiDlled for the Year Ended 31 December 2025 io. RELATED PARTY DISCLOSURES Tbere wer¢ no related party transa¢tions for the yor ended 31 De¢¢mber 2025. Page 9
North Newton Vlll* e H911 Detailed Statement of Flnanclal Activitie$ for the Year Ended 31 December 2025 31.12.25 31.12.24 INCOME AND ENDOWMENTS Donation$ and leg#eles Donations Grants 235 10.000 3,735 10,121 Other trgding actiYitl¢s Fundraising events Bar takings Pre School Western Pow¢r & B T 6523 111,568 5916 22 5204 12,658 5,505 22 23,029 23,389 Investment Incotne Hall hire 3.479 4,092 Total in¢oming resources 30,243 37,602 EXPENDITURE RaislME donatlons And legacies Rates and water Insurance Light and heat T¢lephone Sundries Website 607 1.231 2,741 290 513 1,149 5,028 402 50 12 4,869 7,154 Other tr8ding 8etlvltles Opening slock Purchases Li¢en5ing Closing sto¢k 2,735 4J90 644 {1.987) 2,031 5,612 461 {2,7351 5.782 5,369 IDvestment Inanagement costs Trad¢ wa$t¢ and cl¢aning Carrled forward 3,966 3966 3,541 3,541 This pag¢ does not forn) part of the statutory financial statements Page 10
North Newton Villa e Hall Detalled Statement of Finatselal A¢livitie5 for the Y¢#r Ended 31 December 2025 31.12.25 31.12.24 Investment management costs Brought foard Property repairs Capital ¢xpendiNre- laptop Fundraising rosts Subscriptions Advertising 3,966 1,4911 3.541 19.199 259 2,450 110 3.260 zo 8,846 25.559 Support costs Governance co$ts Ac¢ountan¢y and legal fees 540 480 Total resources expended 211,037 38,562 Net inwJnel{expenditMre) 10,206 {960) This pagc does not fomTr part of the statutory financtal slatements Page 11