**REGISTERED CHARITY NUMBER: 300302** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **FOR** ## **MARSH GIBBON VILLAGE HALL** Astral Accountancy Services Limited Astral House Granville Way Bicester Oxfordshire OX26 4JT ## **MARSH GIBBON VILLAGE HALL** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** |||**Page**|| |---|---|---|---| |**Report of the Trustees**||1|| |**Independent Examiner's Report**||2|| |**Statement of Financial Activities**||3|| |**Balance Sheet**||4|| |**Notes to the Financial Statements**|5|to|9| |**Detailed Statement of Financial Activities**||10|| ## **MARSH GIBBON VILLAGE HALL** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 300302 ## **Principal address** Clements Lane Marsh Gibbon Bicester Oxfordshire OX27 OHG ## **Trustees** Ms J Smith Trustee B Leonard Trustee Ms V J Heath Trustee J R P Berry Trustee ## **Independent Examiner** Astral Accountancy Services Limited Astral House Granville Way Bicester Oxfordshire OX26 4JT Approved by order of the board of trustees on 17 December 2025 and signed on its behalf by: ## _Rob Stevens_ For and on behalf of the Trustees Page 1 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MARSH GIBBON VILLAGE HALL** ## **Independent examiner's report to the trustees of Marsh Gibbon Village Hall** I report to the charity trustees on my examination of the accounts of Marsh Gibbon Village Hall (the Trust) for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 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 accounts to be reached. Mrs Tracy Norris (FCCA) Astral Accountancy Services Limited Astral House Granville Way Bicester Oxfordshire OX26 4JT 18 December 2025 Page 2 ## **MARSH GIBBON VILLAGE HALL** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**-**
Other trading activities
2
**81,153**
**Total**
**81,153**
**EXPENDITURE ON**
**Charitable activities**
Fundraising Activities
**28,596**
Administration Expenses
**18,658**
Maintenance Expenses
**11,852**
Premises Expenses
**13,961 **
**Total**
**73,067 **
**NET INCOME/(EXPENDITURE)**
**8,086**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**250,233**
**TOTAL FUNDS CARRIED FORWARD**
**258,319**|Restricted
fund
£
**-**
**-**
**-**
**-**
**480**
**-**
**-**
**480**
**(480)**
**480**
**-**|**2025**
**Total**
**funds**
**£**
**-**
**81,153**
**81,153**
**28,596**
**19,138**
**11,852**
**13,961 **
**73,547**
**7,606**
**250,713**
**258,319**|2024
Total
funds
£
480
85,030
85,510
26,729
16,241
30,617
18,405
91,992
(6,482)
257,195
250,713| |---|---|---|---| The notes form part of these financial statements Page 3 ## **MARSH GIBBON VILLAGE HALL** ## **BALANCE SHEET 31 MARCH 2025** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
4
**175,355**
**CURRENT ASSETS**
Stocks
5
**3,252**
Debtors
6
**362**
Cash at bank and in hand
**79,849**
**83,463**
**CREDITORS**
Amounts falling due within one year
7
**(499)**
**NET CURRENT ASSETS**
**82,964 **
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**258,319**
**NET ASSETS**
**258,319**
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**2025**
**Total**
**funds**
**£**
**175,355**
**3,252**
**362**
**79,849**
**83,463**
**(499)**
**82,964 **
**258,319**
**258,319**
**258,319**
**-**
**258,319**|2024
Total
funds
£
181,114
4,426
2,317
63,828
70,571
(972)
69,599
250,713
250,713
250,233
480
250,713| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 17 December 2025 and were signed on its behalf by: ## _Rob Stevens_ For and on behalf of the Trustees The notes form part of these financial statements Page 4 ## **MARSH GIBBON VILLAGE HALL** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Hall Hire Income|**2025**
**£**
**50,697**
**30,456**
**81,153**|2024
£
52,801
32,229| |---|---|---| |||85,030| Page 5 continued... ## **MARSH GIBBON VILLAGE HALL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **3. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **4. TANGIBLE FIXED ASSETS** ## **5.** ## **6.** |**TANGIBLE FIXED ASSETS**||| |---|---|---| |**COST**
At 1 April 2024
Additions
At 31 March 2025
**DEPRECIATION**
At 1 April 2024
Charge for year
At 31 March 2025
**NET BOOK VALUE**
At 31 March 2025
At 31 March 2024
**STOCKS**
Stocks
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors|Freehold
Plant and
property
machinery
£
£
**219,221**
**34,282**
**-**
**1,165**
**219,221**
**35,447**
**59,023**
**13,366**
**4,453**
**2,471**
**63,476**
**15,837 **
**155,745**
**19,610**
160,198
20,916
**2025**
**£**
**3,252 **
**2025**
**£**
**362 **|Totals
£
**253,503**
**1,165**
**254,668**
**72,389**
**6,924**
**79,313**
**175,355**
181,114
2024
£
4,426
2024
£
2,317| |||| Page 6 continued... ## **MARSH GIBBON VILLAGE HALL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
Taxation and social security
Other creditors|**2025**
**£**
**-**
**(1)**
**500**
**499**|2024
£
300
274
398
972| |---|---|---| ## **8. MOVEMENT IN FUNDS** |**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund
**TOTAL FUNDS**|Net
movement
At
At 1.4.24
in funds
31.3.25
£
£
£
**250,233**
**8,086**
**258,319**
**480**
**(480)**
**-**
**250,713**
**7,606**
**258,319**
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
**81,153**
**(73,067)**
**8,086**
**-**
**(480)**
**(480)**
**81,153**
**(73,547)**
**7,606**| |---|---| continued... Page 7 ## **MARSH GIBBON VILLAGE HALL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **8. MOVEMENT IN FUNDS - continued** ## **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
Restricted Fund
**TOTAL FUNDS**|Net
movement
At
At 1.4.23
in funds
31.3.24
£
£
£
257,195
(6,962)
250,233
-
480
480
257,195
(6,482)
250,713

Incoming
Resources
Movement
resources
expended
in funds
£
£
£
85,030
(91,992)
(6,962)
480
-
480
85,510
(91,992)
(6,482)| |---|---| A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Net
movement
At 1.4.23
in funds
£
£
257,195
1,124
257,195
1,124|At
31.3.25
£
258,319| |---|---|---| |||258,319| continued... Page 8 ## **MARSH GIBBON VILLAGE HALL** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025** ## **8. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||Incoming|Resources|Movement| |---|---|---|---| ||resources|expended|in funds| ||£|£|£| |**Unrestricted funds**|||| |General fund|166,183|(165,059)|1,124| |**Restricted funds**|||| |Restricted Fund|480|(480)|-| |**TOTAL FUNDS**|166,663|(165,539)|1,124| ## **9. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 9 ## **MARSH GIBBON VILLAGE HALL** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025** ||2025|2024| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Donations|**-**|480| |**Other trading activities**||| |Fundraising events|**50,697**|52,801| |Hall Hire Income|**30,456**|32,229| ||**81,153**|85,030| |**Total incoming resources**|**81,153**|85,510| |**EXPENDITURE**||| |**Charitable activities**||| |Wages|**12,240**|12,240| |Postage and stationery|**468**|96| |Fundraising Cost|**28,597**|26,368| |Advertising & Marketing|**956**|351| |Cleaning|**2,313**|3,137| |Sundry Expenses|**134**|182| |Insurance|**1,575**|1,720| |Water|**1,730**|1,265| |Light & heating|**5,308**|7,629| |Water|**1,728**|2,988| |Repair & Maintenance|**8,280**|26,279| |Waste Collection|**1,257**|1,200| |Subscriptions|**619**|712| |Telephone & Internet|**582**|573| |Bank Charges|**635**|568| |Accountancy fee|**200**|150| |Bad debts|**-**|11| |Depreciation of tangible fixed assets|**6,925**|6,523| ||**73,547**|91,992| |Total resources expended|**73,547**|91,992| |**Net income/(expenditure)**|**7,606**|(6,482)| This page does not form part of the statutory financial statements Page 10