Cave Mason Associates Accounting & Taxation Services Brazcmoor Lanreath Cornh'all PL13 2PG Tel OIS03 2202?2 The Committee Calstock Village Hall The Quay CALSTOCK Cornwall PL8 2DD 27 July 2026 Dear All, Accounts Year Ended 30 September 2025 I have now completed my review of the accounts and associated records for the year ended 30 September 2025 and am pleased to confirm that, as for previou5 years. there were no particular problem areas found during the course of this review. As for previous years, I did recategorize some items. For instance the picnic benches have been included under fixed assets. l am therefore delighted to enc105e a set of accounts with the duly completed Independent Examinefs Statement. You need to send these off to the Charities Commission once they have been signed by the treasurer. As part of my review, l undertook the following work: 11 Reviewed the bank records to reconcile the bank balance. 21 Reviewed a selection of purchase invoices to track these to eventual payment and bank clearance. There were no particular difficulties with these. 31 Reviewed a selection of sales and banking5 from the banking records to verify the amounts and to trace the totals to bankings. As for previous years. l ensured that the Quickbooks accounting system was set to cash basis. in line with the Charities Commission expectation for small charities so that the accounts include only paid items of the year, with debtors. creditors and accruals being ignored. There was ongoing work on the village hall for which further grant money was received and. a5 for the previous year. the major works have been treated as improvements and included within the Balance Sheet rather than in the Profit and Loss Account. The grant income is included under other income in the Profit and Loss Account. along with donations. As I mentioned last year. thi5 does affect the profit shown in the profit and loss account, but it has to be remembered that this "profit" Was Used to fund the improvements. and this can be verified by the end bank balance. The private loans to ensure that payment could be made on time for various of the costs were cleared in the year and the loan from Gill Lane has been converted to a donation and included within other income for this year. J Mason e-mail: inforncai'emason.co.uk SECave
As for previous years, the records were kept properly and comply with the requirements of the Charity Commission Guidance booklet CC32 and so l am able to give the accounts and accounting records a clean bill of health. l enclose a spare copy of the accounts, which has the accountants. report. for retention along with a copy of the Trial Balance so that the openin8 balances for the current year can be set to the correct amounts. Should you have any questions with regard to my review, then please do not hesitate to contact me. Finally. I take this opportunity of enclosing my firm's Statement of Charges for kind attention. Kind regards, John Mason Cave Masoll Associates.
Registered number Calstock Village Hall Accounts 30 September 2025
Calstock Village Hall Accountants, Report A¢¢ountants' report to the trOTer of Calstock Village Hall In accordance with your instructions have prepared the accL)unts vthich compTise the Profit and Loss and the BJance Sheet from the accounting rrdS of the Mllage hall and on the basis of infonnalion and eWanatKJns you have given us. We have not carried out an audr( or any other Thiew, and conwu8ntty we do not express any opinion on Ihese a¢unts. Cave Mason Assccptes Accountants Brazemoor Lanreath Comwall PL13 2PG 27 July 2026
Calstock Village Hall Profit and Loss Account for the year ended 30 September 202S 2025 2024 Tumover 97.178 58,217 Other income 74.007 130,820 Cost of raw materials and consumables {20.135) {8,209) Gross profrt 151,050 180.828 Stsff costs Other charges {17,9971 {38,560) 115,4701 (34,762) Profrt before taxallon 94.493 130,596 Profit 94,493 130,596
Calstock Village Hall Registered number: Balance Sheet as at 30 September 2025 2025 2024 Fixed assets 249.942 178.285 Current assets Creditors.. amounts falling due within one year Net current Ilh3bilities}lassets Totsl assets sS current lia'1111eS Net assets 20.642 25.oC 20,642 270,584 270,584 {2.1941 176,091 176,091 Capital and reserves 270,584 176,091 Number Number Average number of employees Matt Taylor Treasurer Approved by the committ* on 27 Juty 2r)26
Calstock Village Hall Detailed profit and loss account items for the year ended 30 September 2025 Th sGhedule does fannpart of tlt8 Stafutory accounts 2025 2024 Sa 97.178 58,217 Other Incomg Other operating income Inte$t receivable 74,CM)5 130,811 74,007 130,820 Cost of raw materlals and Consumables Purchases 20.135 8,209 Slaff ¢osts Wages and salaries 17.997 15.470 Other charges Premises )sts.. Rates Light and heat canIng 451 S,1)09 3.332 8.792 3,160 6,610 3,814 13.584 General administrative eXnSes". stationery and prinbng SubscriptK)ns Insuran¢ sOa Repairs and maintenan Sundry expenses 935 1,144 2,907 1,166 2.471 1,033 3,201 4.441 215 10,260 8,938 Legal and professional costs: Accounlan¢y fees Advertising and PR Other legal and professtonal 342 140 1,000 1.482 140 89 529 Other other direct costs 19,348 19,348 10,389 10,389 38.560 34.762
Calstock Vlllage Hall Trial balanGg AutoHide 15 on Enterdebits as + and Gredits as- [8ssets 8ndexwjS debts] Cutrent year Comparats've PROFIT AND LOSS ACCOUNT Turnover Cost of sales Sates Purthases Decrease in stocks Sutcontractor costs Direct labour Carriage Discourrts allowed Commissions payab Other direct costs Distn"butr)n costs Wages and salaries Diwtofs saLary PensnS Bonuses Empk)yerfs Nl Temporary staff and recruitment Staff training 2nd welfare HoteL8 & •mc#Jat* hkjtor expenses Entertaining Rent Rates Setvice charges Light and heat Cleaning Use of hcKne Telephone and fax Postage ststh)nery and prsnting Courier serwces Infomiation and publicattons Subscfiptions Bank charges Insurance Equipment expens& Equipment hire Computer & intemel Repairs and maintenance Depreciation Amortisation of gcKMtsill Bad debts Sundry expenses Audit fees Accountancy fees Soliutors fees Consutsncy fees Management fees Advertising and PR Oihef legal and professional Other operating income LaThJ and buildings Plant & machinery Diswsal of investments Income from investments Interest recer¥abl8 -97.178 20,135 -58.217 8.209 19.348 10,389 Distribut)n costs Employee costs 17.997 15,470 Premises costs 451 3,160 5,009 3.332 6,610 3.814 General admin 315 935 482 1.144 1.033 2,907 3.201 1.166 2.471 4,441 215 Legal and professional costs 342 300 140 1,OCK) -74.005 140 89 -130.811 Other operating income Exceptional - pll on disposal Income from investsments Interest receivable TB Calstcck Village Hau 2025 .x1sX 1 27107r2026
Calstock Village Hall Trial balance AutoHide is on Enterdebits as + and credts as- [assets and expenses are debts] Current year Comparative Interest payable Interest payab Non-equtty deThIS Corporatton tax CorForab"on tax- year adjustrnents Taxation Retained Iprofftlnc6S -94,493 -130.596 BALANCE SHEET Called up share capital not pam Intsngible FA cal up share capital not pa*J Cost. b11 Cost- addrtions Cost- disF¥)sals AMOrb"satn - blhvd Amorbsation - provKled in year AmortisatK)n - disFLisals Land & buildings 130,281 70.997 Cost- additions Cost- disposals 130.281 Depn - charge for the year Depn - disposals Cost. b/¥d Cost- additions Cost- disposals Dew . De - prowded in year De- disposals Cost- blhvd Cost- addOnS Cost- diswsals Depn . blfvvd Depn - prowded in year Depn - disposa Fixtu$ & ffttings 48.004 25,278 22,726 Motor vehicles Investments in subsidiaries Addtbons Disposals Other investments- listè Addrlions Dwosals Other investments- unlisted Addttions Disposals Stocks Debtors Trade debtors Due from group undertakings Other debtors Listed Unlisted Cash at bank and on hand rdrafts Prepayments and accrued in¢¢Th Prepayments Accrued income Bank loans Current asset investments Cash at bank 20,642 22.806 Creditors less than 1yr TB CalstrKk Village Hall 2025 I.sX 2 27107r2026
Calstock Willage Hall Trial balance AutoHlde Is on Enter(tsbits as + 8ndoYdts &%- [assets and expenses are deL4 Current year Comparative Finance iease and HP contrxts Trode creditors Due to group ulertakings Corwratson tax Other tsxes and social curity Proposed dmdends rued preferen divtdends Non-equty pferen sha$ Other editOrS Bank loans Finan lease and HP contracts Trade creditors Due to group undertaking5 Non-equty preferere shares other creditors -25,OCN) Cdrt0rs gwter than 1yr Provisions for liabilities Accruals and defer1 income Accnjafs Defej income Share caprta Shares issued Shares redeemed Share premium On shares issued Expenses of issue Profit and loss account -176,091 45.495 Prnr year adjustsment Totals (allshould be zero) TB Calstr£k Village Ham 2025 VT.xlsx 3 27107r2026
CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to the trusteesl members of Calstock Village Hall On accounts for the year ended 30 September 2025 Charity no (rf any) 300522 Set out on pages £wn6mb8r to iftdude ihts page nuwibers of dddthonal 6iietrtsl I report to the trustees on my examination of the accounts of the above chaTTty {1he Trust.) for the year ended Responsibilities and As the charity trustees of the Trust. you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charrties Act 2011 nhe Acr). I report in respect of my examination of the Trust's a¢unt5 carried out under section 145 of the 2011 Act and in carying out my examination, I have followed the applicable rectionS given by the Charity Commission under section 145{5)(b) of the Act. I have completed my examination. I confimi that no matertal matters have come to my attention (other than that disclosed loW ") in connection with the examination which gives me Cause to believe that in, any material respect.. accounting records re not kept in accordance with sedion 130 of the Act or the accounts do not accord with the accounting records Independent examinerfs statement I have no conM$ and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. . Please delete the woffls in the brackets rfthey do not apply. Signed: Date: 27 July 2026 Name: John Mason Relevant professional qualification(s) or body (if any): Ex HM InsFeclor of Taxes Address: Brazemoor Lanreath. Comwall PL13 2PG IER October 2018
Section B Disclosure Only complete if the examiner needs to high1ht matters of concem (see CC32, IrKlependent examination of charity accounts.. d1ctionS and guidan for examiners). Give here brief detalls of any items that the examiner wishes to dlsclose. IER October 2018