# **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
1
## **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.
2
## **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.
3
## **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:
4
## **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
5
## **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**|-|
6
## **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
7
## **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:
8
**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|
9
## **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.
10
**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|
11
## **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.
12