War Memorial Village Hall and Institute Little Shelford, Cambridge
Charity Accounts
for the year ended 30 September 2025
Charity Number : 300405
War Memorial Village Hall and Institute Little Shelford, Cambridge
Charity accounts for the year ended 30 September 2025
| Contents | |
|---|---|
| Page number | |
| Reference and administrative information | 1 |
| Trustees' report | 2 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 8 |
| Notes to the accounts | 9 - 12 |
War Memorial Village Hall and Institute Little Shelford, Cambridge
Reference and administrative information for the year ended 30 September 2025
Charity name: War Memorial Village Hall and Institute Charity registration number: 300405 Principal address: 13 Church Street Little Shelford Cambridge CB22 5HG The board of trustees who served during the year and to the date this report was approved: Bill Davidson Chairman Sandy Boyle Wendy Butler (Appointed 13 January 2026) Phil Chatwin (Appointed 4 March 2026) Erica Christodoulou (Resigned 12 November 2025) Simon Conway-Smith Susie Everett Diana Haines (Resigned 1 August 2025) Robin Skinner (Appointed 16 May 2025) The management committee The trustees as above, together with Sarah Coppendale Secretary Jack Luhrs Treasurer Diana Haines (Appointed 1 August 2025) Independent examiner Nigel A Prentis FCA 115c Milton Road Cambridge CB4 1XE
Bankers Lloyds Bank plc 78-80 Cherry Hinton Road Cambridge CB1 7BH CCLA Investment Management Ltd COIF Charity Funds 80 Cheapside London EC2V 6DZ
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Trustees' report for the year ended 30 September 2025
The trustees present their report and the accounts for the charity for the year ended 30 September 2025.
Structure, governance and management
By an indenture dated 15 October 1919 and a further indenture dated 9 March 1927, land was conveyed to trustees for the site of a War Memorial Village Hall and Institute for the benefit of the inhabitants of the Parish of Little Shelford. Under the provisions of the indenture the land and hereditaments were to be vested in the Board of the Charity Commissioners. Following applications dated 14 January 1920 and 2 May 1927, orders vesting the property were made on the 13 February 1920 and 1 June 1927. The trustees are responsible for the management and control of the memorial hall on behalf of the Charity Commissioners.
Recruitment and appointment of new trustees and other members of the management committee
The trust deed of 15 October 1919 provides that management and control of the trust be undertaken by seven trustees appointed from parishioners of the village of Little Shelford. When the numbers of trustees falls below seven new trustees, to restore the number to seven, are appointed by the unanimous decision of the existing trustees. In order to discharge their duties effectively, the trustees invite suitable additional members to join the committee.
The trustees of the trust during the year were the first six named below and the members of the management committee comprised all of those named:
| Bill Davidson | (Appointed Chairman 17 July 2024) |
|---|---|
| Sandy Boyle | |
| Erica Christodoulou | (Resigned 12 November 2025) |
| Simon Conway-Smith | |
| Susie Everett | |
| Diana Haines | |
| Sarah Coppendale | (Secretary) |
| Jack Luhrs | (Treasurer) |
| Robin Skinner | (Appointed 16 May 2025) |
Management arrangements
The trustees/management committee meets approximately every eight to ten weeks and retains overall responsibility for the activities of the trust. They have established policy and operational guidelines for the maintenance and use of the village hall amenities. Day to day arrangements for the use of the hall are undertaken by a bookings clerk who report directly to the trustees/management committee.
Risk assessment
The trustees have established a basis for the assessment, review and mitigation of the major risks faced by the charity. The trustees are satisfied that all risk have been addressed.
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War Memorial Village Hall and Institute
Little Shelford, Cambridge
Trustees' report for the year ended 30 September 2025
Objectives and activities
The charity was established with the object of providing a village hall for the benefit of the inhabitants of the parish of Little Shelford. The construction of the second village hall was completed in March 2000.
The trustees actively promote the use of the hall for sporting, social, drama and similar activities by members of Little Shelford and other local organisations and for private functions by local residents. The trustees are committed to extending the access and the range of activities to as wide an audience as possible within the village.
Achievements and performance
1) Incoming resources from activities to further the charity's objectives (see Note 2 to the accounts) Sporting activities recorded a +38% increase in income compared to the previous year and +34% when comparing to budget. (Actual £13,863 vs Budget £10,380 (2024: £10,079)).
The income from the hire for private parties and other functions was down -5% on the previous year and +20% on the budget. (Actual £3,399 vs Budget £2,863 (2024: £3,584)).
Other uses for the hall - church activities and the local history society meetings recorded higher income versus last year and +12% above budget (Actual: £2,839 vs Budget £2,540 (2024: £1,841)). The annual children's pantomime income was £1,120 vs Budget £1,120.
2) Other incoming resources (see the Statement of financial activities)
There were two fund-raising events during the year. Two film evenings showing Wicked Little Letters which raised £652.54 and Paddington in Peru which raised £322.01, this is down versus last year (£1,579) and -39% below budget.
Less favourable interest rates have had an impact on the trust with interest for the year being £3,503. This compares with the budget of £3,889.
3) Other matters
During the year, routine maintenance has been performed so as to ensure that the high standard of the hall is being achieved.
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Trustees' report for the year ended 30 September 2025
Financial review
These accounts summarise the income and expenditure of the trust for the year.
The aggregate net surplus for the year was £1,445 (2024: deficit £3,636) comprising an operating surplus of £10,722 (2024: Surplus £5,420) less total depreciation of £9,277 (2024: £9,056).
General Fund (see note 7)
The income, principally comprising of letting income, and the expenditure, the running costs of the village hall, generated a net surplus of £7,271 (2024: Surplus £2,190). The sum of £1,500 (2024: £1,500) was transferred to the Building Fund, being the annual provision towards redecoration.
At the end of the year the balance on the General Fund amounted to £25,060 (2024: £19,289).
It is the trustees' policy to maintain a prudent balance on the General Fund of approximately one year's income and to transfer any surplus funds to the Building Fund.
Building Fund (see note 7)
The Building Fund is a designated fund set aside by the trustees and equals the net book value of the village hall of £143,654 together with funds being accumulated for future major repairs and maintenance or improvements to the village hall. This latter sum currently amounts to £90,352. The annual depreciation charge against the Building Fund was £5,826.
Independent Examination
The trustees would like to thank Nigel A Prentis FCA for undertaking the Independent Examination of these accounts on a voluntary basis.
On behalf of the trustees
Bill Davidson Chairman
Date:
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Independent Examiner's report to the trustees for the year ended 30 September 2025
I report on the accounts for the trust for the year ended 30 September 2025 which are set out on pages 6 to 10.
Respective responsibilities of trustees and examiner
As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144(2) of the Charities Act 2011 (the 2011 Act) does not apply and that an independent examination is needed.
-
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
-
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
-
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 a 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:
-
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 2011 Act; and
-
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 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.
Nigel A Prentis FCA Chartered Accountant and Independent Examiner 115c Milton Road Cambridge CB4 1XE
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Statement of financial activities for the year ended 30 September 2025
| 2025 | 2025 | 2025 | ||
|---|---|---|---|---|
| Unrestricted General | Building | Total | ||
| Incoming resources | Fund | Fund | Funds | |
| from generated funds | Note | £ | £ | £ |
| Voluntary income: | ||||
| Bank interest | 3,503 | - | 3,503 | |
| from activities in furtherance of the charity's objects: | ||||
| Income from lettings | 2 | 21,226 | - | 21,226 |
| Fund raising events | 2,045 | - | 2,045 | |
| Total incoming resources | 26,774 | - | 26,774 | |
| Resources expended | ||||
| Charitable activities | 3 | 18,278 | 5,826 | 24,104 |
| Fund raising events | 1,070 | - | 1,070 | |
| Governance costs | 155 | - | 155 | |
| Total resources expended | 19,503 | 5,826 | 25,329 | |
| Net incoming (outgoing) resources for the year 2025 | 7,271 | (5,826) | 1,445 | |
| Transfer between funds | (1,500) | 1,500 | - |
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Statement of financial activities for the year ended 30 September 2025
| 2024 2024 Unrestricted General Building Incoming resources Fund Fund from generated funds £ £ Voluntary income: Bank interest 3,861 - from activities in furtherance of the charity's objects: Income from lettings 2 16,624 - Fund raising events 3,427 - Total incoming resources 23,912 - Resources expended Charitable activities 3 19,719 5,826 Fund raising events 1,848 - Governance costs 155 - Total resources expended 21,722 5,826 Net incoming resources for the year 2024 2,190 (5,826) Transfer between funds (1,500) 1,500 Fund balances brought forward 18,599 242,657 Net incoming resources for the year 2024 2,190 (5,826) Transfer between funds (1,500) 1,500 Cost of redecoration - - Fund balances carried forward 19,289 238,331 Net incoming resources for the year 2025 7,271 (5,826) Transfer between funds (1,500) 1,500 Cost of redecoration Fund balances carried forward 7 25,060 234,005 |
2024 2024 Unrestricted General Building Incoming resources Fund Fund from generated funds £ £ Voluntary income: Bank interest 3,861 - from activities in furtherance of the charity's objects: Income from lettings 2 16,624 - Fund raising events 3,427 - Total incoming resources 23,912 - Resources expended Charitable activities 3 19,719 5,826 Fund raising events 1,848 - Governance costs 155 - Total resources expended 21,722 5,826 Net incoming resources for the year 2024 2,190 (5,826) Transfer between funds (1,500) 1,500 Fund balances brought forward 18,599 242,657 Net incoming resources for the year 2024 2,190 (5,826) Transfer between funds (1,500) 1,500 Cost of redecoration - - Fund balances carried forward 19,289 238,331 Net incoming resources for the year 2025 7,271 (5,826) Transfer between funds (1,500) 1,500 Cost of redecoration Fund balances carried forward 7 25,060 234,005 |
2024 2024 Unrestricted General Building Incoming resources Fund Fund from generated funds £ £ Voluntary income: Bank interest 3,861 - from activities in furtherance of the charity's objects: Income from lettings 2 16,624 - Fund raising events 3,427 - Total incoming resources 23,912 - Resources expended Charitable activities 3 19,719 5,826 Fund raising events 1,848 - Governance costs 155 - Total resources expended 21,722 5,826 Net incoming resources for the year 2024 2,190 (5,826) Transfer between funds (1,500) 1,500 Fund balances brought forward 18,599 242,657 Net incoming resources for the year 2024 2,190 (5,826) Transfer between funds (1,500) 1,500 Cost of redecoration - - Fund balances carried forward 19,289 238,331 Net incoming resources for the year 2025 7,271 (5,826) Transfer between funds (1,500) 1,500 Cost of redecoration Fund balances carried forward 7 25,060 234,005 |
2024 Total Funds £ 3,861 16,624 3,427 23,912 |
|---|---|---|---|
| 19,719 5,826 1,848 - 155 - 21,722 5,826 |
25,545 1,848 155 27,548 |
||
| 2,190 (5,826) (1,500) 1,500 |
(3,636) - |
||
| 18,599 242,657 |
261,256 | ||
| 2,190 (5,826) (1,500) 1,500 - - |
(3,636) - - |
||
| 19,289 238,331 |
257,620 | ||
| 7,271 (5,826) (1,500) 1,500 |
1,445 - |
||
| 25,060 234,005 |
259,065 |
The notes on pages 9 to 12 form part of these accounts
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Balance sheet as at 30 September 2025
| Note Tangible fixed assets 6 Current assets Debtors and prepayments Bank current account COIF Charities Deposit Fund Creditors and accruals Income in advance Net current assets Net assets Funds Unrestricted funds General Purpose Fund 7 Building Fund 7 Total funds Creditors: amounts falling due within one year |
2025 £ 5,603 19,548 81,280 |
2025 £ 154,240 104,825 |
2024 £ 2,919 19,242 77,777 |
2024 £ 162,413 95,207 |
|---|---|---|---|---|
| 106,431 1,276 330 |
99,938 1,736 2,995 |
|||
| 1,606 | 4,731 | |||
| 259,065 | 257,620 | |||
| 25,060 234,005 |
19,289 238,331 |
|||
| 259,065 | 257,620 |
The notes on pages 9 to 12 form part of these accounts
For and on behalf of the trustees
Bill Davidson Chairman
Date:
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Notes to the accounts for the year ended 30 September 2025
1 Accounting policies
a) Accounting convention
The accounts are prepared under the historical cost convention and in accordance with the Charities Act 2011 and the Statement of Recommended Practice, Accounting and Reporting by Charities, issued in January 2005.
b) Depreciation
Depreciation is charged to write off the cost of the tangible fixed assets over their estimated useful lives at the following rates:
| rates: | |
|---|---|
| Village hall building | 2% on cost |
| Plant and equipment | 20% on cost |
| Furniture and fittings | 10% on cost |
c) Incoming resources
Charitable trading activities: Income from sporting, social and drama activities is included in the incoming resources in the period in which the activity takes place.
Other income: Income from fundraising events, bank interest and donations (together with any related tax credits) are included in the accounts when they are received.
d) Resources expended
The majority of costs relate to maintenance and management of the village hall. These are charged to the accounts as accrued.
2 Incoming resources from activities to further the charity's objectives
| Sports: Badminton Snooker Pilates Ballet Body Blast Yoga Social: Church History Society Private parties and room hire Hire of tables Drama: Pantomime |
2025 £ 5,547 439 5,033 110 853 1,881 13,863 2,769 70 3,399 5 1,120 21,226 |
2024 £ 1,519 485 5,006 263 832 1,974 |
|---|---|---|
| 10,079 1,766 70 3,584 5 1,120 |
||
| 16,624 |
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Notes to the accounts for the year ended 30 September 2025
| 3 Resources expended | |||
|---|---|---|---|
| 2025 | 2025 | 2025 | |
| 'Unrestricted General | Building | Total | |
| Fund | Fund | Funds | |
| £ | £ | £ | |
| Charitable activities | |||
| Booking clerk wages | 1,596 | - | 1,596 |
| Cleaning | 3,333 | - | 3,333 |
| Electricity and gas | 4,294 | - | 4,294 |
| Water | 321 | - | 321 |
| Insurance | 1,988 | - | 1,988 |
| Performing Rights Society | 218 | - | 218 |
| Repairs, maintenance and cleaning materials | 1,223 | - | 1,223 |
| Other expenses | 1,338 | - | 1,338 |
| Broadband | 516 | - | 516 |
| Depreciation | 3,451 | 5,826 | 9,277 |
| 18,278 | 5,826 | 24,104 | |
| 2024 | 2024 | 2024 | |
| Unrestricted General | Building | Total | |
| Fund | Fund | Funds | |
| £ | £ | £ | |
| Charitable activities | |||
| Booking clerk wages | 1,536 | - | 1,536 |
| Cleaner's wages | 3,159 | - | 3,159 |
| Electricity and gas | 2,481 | - | 2,481 |
| Water | 316 | - | 316 |
| Insurance | 1,811 | - | 1,811 |
| Performing Rights Society | 314 | - | 314 |
| Repairs, maintenance and cleaning materials | 6,095 | - | 6,095 |
| Other expenses | 295 | - | 295 |
| Broadband | 482 | - | 482 |
| Depreciation | 3,230 | 5,826 | 9,056 |
| 19,719 | 5,826 | 25,545 |
4 Trustee remuneration and expenses
The trustees received no remuneration or expenses during the year.
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Notes to the accounts for the year ended 30 September 2025
5 Employee and staff costs
The average monthly number of part time staff during the year was as follows:
| Booking Clerk Salaries and wages 6 Fixed assets 2025 Cost Balances brought forward Additions Disposals At 30 September 2025 Depreciation Balances brought forward Additions Disposals Depreciation charge At 30 September 2025 Net book value At 30 September 2025 At 30 September 2024 2024 Cost Balances brought forward Additions Disposals At 30 September 2024 Depreciation Balances brought forward Additions Disposals Depreciation charge At 30 September 2024 Net book value At 30 September 2024 At 30 September 2023 |
Freehold Property £ 291,312 - - 291,312 141,833 - - 5,826 147,659 143,653 149,479 £ 291,312 - - 291,312 136,007 - - 5,826 141,833 149,479 155,305 |
Fixtures and fittings £ 49,664 - - 49,664 40,471 - - 2,255 42,726 6,938 9,193 £ 49,664 - - 49,664 38,216 - - 2,255 40,471 9,193 11,448 |
2025 Number 1 1 2025 £ 1,596 Plant and equipment £ 25,884 - 1,104 26,988 22,143 - - 1,196 23,339 3,649 3,741 £ 25,884 - - 25,884 21,168 - - 975 22,143 3,741 4,716 |
2024 Number 1 |
|---|---|---|---|---|
| 1 | ||||
| 2024 £ 1,536 |
||||
| Total £ 366,860 - 1,104 |
||||
| 367,964 | ||||
| 204,447 - - 9,277 |
||||
| 213,724 | ||||
| 154,240 | ||||
| 162,413 | ||||
| £ 366,860 - - |
||||
| 366,860 | ||||
| 195,391 - - 9,056 |
||||
| 204,447 | ||||
| 162,413 | ||||
| 171,469 |
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War Memorial Village Hall and Institute Little Shelford, Cambridge
Notes to the accounts for the year ended 30 September 2025
| 7 Funds Balances brought forward (Deficit) of income over expenditure 2024 Transfers 2023 Balances carried forward Balances brought forward (Deficit) of income over expenditure 2025 Transfers 2024 Balances carried forward |
General Building Total Fund Fund Funds £ £ £ 18,599 242,657 261,256 2,190 (5,826) (3,636) (1,500) 1,500 - Unrestricted |
|---|---|
| 19,289 238,331 257,620 |
|
| 19,289 238,331 257,620 7,271 (5,826) 1,445 (1,500) 1,500 - |
|
| 25,060 234,005 259,065 |
The General Fund comprises of amounts available for use in the futherance of the trust's principle activity.
The Building Fund is a designated fund and comprises of amounts set aside by the trustees representing amounts expended on the village hall, less depreciation there on, together with funds being accumulated for future major repairs and maintenance or improvements to the village hall.
8 Trust status
The War Memorial Village Hall and Institute Little Shelford is a charitable trust with registered number 300405.
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