BRANSCOMBE VILLAGE HALL CHARITY NUMBER.. 300776 ACcOUs FOR THE YEAR ENDED 31 DECEMeER 2028
Brnn8comb• Wlage Ho11 Ichgrlty Number 300T161 Accounts forth¢ Y•ar ended 31 Doc•mr 2025 Contents Page P899 Truo•s R8PLYt Slathet 0fTru#t8, Resports1tI08 Indèp8rKJant Examlne¢8 Report Slatt ol nAndal Acuvlt Bal8nc¥ Slt Nol88 te thè Flnanclal StateTnents 12
Bran8combo Vlllago H811 (Charfty NwMb•r 3007761 Trust085 Reptsrtlorthe Y•ar •nded 31 D¢¢embor 2025 Relerence and Admlnlstr¥tlvg D•tsl CharY nwn8'. BrnnsCLt Vi118ge H811 Regi5terod number. 300776 harltW8 ncIPal 8dthes8: BTan8combg Hall Br8n8comb S68ton Devon EX12 3DB Tru8tee8.' A Fu811 D L8mb R Korr M Flekjen C Newrn lrnslgn8d 30h Juty 20251 Rcox 8ankers'. Lloyds B• Seaton Ind8poThJ•)t Ex8n4n•r'. We6tcrAt8 (SWI LLP 30 Sl Peter Str••t Tlvorton EX16 6NR Pa8e I
8r•n¥comb8 lfjllage Hall {Charlty Number 3007761 Tru810os RepDrt forthe Year ended 31 Oecember 2025 Structur• Go¥•rn•nu and Managorn8nt Th8 ch8rity Is r8gulalad byTwst Deed daled 31 AugU8t 1951. and Seh8m• ¢Jocumenl datsd 5th August 1993. The rnanag8nt rx)mmitte8 is 8S8embled trom Tru5tetss who are aFwknted 8t the knnual Genero1 Ma•tlng. The Managemenl C¢Ynrntttee CHAIR. Vic8 Chak, and Treasurer a Twste88. Th8 Officgrg are elected at the Annual G8wal Meetlng. Further Ttse8 may be aprrted by the orriG8r8 ond Appolnted Trustees at ComrnKt Moelings. Th8r8 are t Appolnted Trustees ab18 through ther gssocl8tion th the Hall. tts worklngs aTrJ activrt185. ané tr ctcUpation 8kills to provide 8dvi¢e 8nd guhlance. AJI Trustees are requSred to read and 3vJn 8n Eligitsy Stat&mgnt. Oblg¢llvo$ ond Actlvltl• Th• o¥8Ct ol the charfly Is the provlslon and molntanance of a Mll&ae Hall and ground8 fcf the uBe ol iha InhatantS ofthe Parfsh 018ranscrmb•. The fadlllbs Include the makn vil8go h811 as wèll a8 8 8y¥0)0. crtht pavlll¢)n. tsnnl$ ¢ourt, 8no¢ker room, 8PCrts figkl, wt41c tdlets and car pgthng. The Truste95 8ncour8go ueors lo attend and con1rfI8 al rne8. Brpn3c¥sm P8r18h Councll. Br8CoMb8 Crkkal Club, 8ransc(Mnbe Proioct, and th8 Brftlsh L8glon hav8 appolnted represenlalive6. Thg Tru$t8?J aim to provlde èxcellent and affordab lacllltlgs. r8gularly bonchm8rking quality and price structure wilh slmil&r entitie8. Events and 8V8lbblllty ar8 promoted locally through ¥arf09 M18 Indudlng the Porlsh Mogazlne. SodBI medl8 thanng1¥ are ullllsed lo engage a der publlc. The publk benefit guanCe <kf th¢ Charill88 Commls8lon Is wn81Jered durlng rneetlng8. Thé Truwae8 and user Group wularfy provlda volunteers lo ass events. A¢hl•v•m•nl and porforrnanc• The Vlllaga Hall Trugle80 ncie that there has b8en a decllng In h8ll wllh f•wer SnIfiCent booklngj and the Prknary Sthool amalgamaliro F0610n th other local schoo. Tho Hall conllnues to be & focal polnt for vlBl¢oro to tho vlllag? lor whlL th8r8 a notable Irease In 2025 rg11o¢tlng fa¥fjur8blo weathor. generBtlThJ increatsd well d811¢$n8. The annual flrgwork display was onJoy8d by 81 Attendees. Sufflclent funds are Set asld• 85 r8Strlct8d In 8dv8nce for 2028. The Truste95 and Crfd(8t Club agrèad to do#• th8 pavllon durlng wlnter months, whllst u39 bx)king8 in¢yeasod as ts avallability and funcllonalty became known. The oulccm8 fcf unroitritod funth & doflcrt of£ 836 *thith1g wNhln resoureès. Th• prfndpal knCL1 Btre8ms cg)ntinu$ to be wou donations and hall r8nl.6uppl8mented by a ITra bBr. Th8 Tru5t8t's alm L8 to 8U8taln th& am8nffje8 aIlabL? to the kKg1 CMunIty and visfjt(n to th8 Parf8h. FINANCIAL REVIEII Re•?rvos Pollcy The Trustees asses5 that the reserv9$ $houkJ 8$ s Th1nimL bo sufficient to meel Major repaSr to the Hall Bulldlng 8né its 8ss8ntial 6ervir£s, and adequate to 88ndc8 Six monthB H811 running costs. Th8 ground heat pump& 8clar panel 8rr8y are svJnfflcAnt Inslallatlong 1)Ith 11 r8qulr• lu¢urè ranaw81. The Trust8a6 ovaluatg t$9 sum8 86 £50,000 Ilnslall8Ugnsl £8.000 Injnnlng coslsl. Unsp8nt ras8tvos at 310oc8mLw 2025 warè £208,588 and net gjffent assets were £75,05& This is con8id8r8d to be adwuote for the Charws oty¢¢tfve8. Bran$¢ombe Wlla9• Hall (Charlty Number 300778} Pa8e 2
Tru5ts08 Rèportfort Yoar endad 31 DKemb•r 2025 Incryng ft¢ the year tOtald £31.568. Nfjt don$ IOT 6perifk PLVPJSOB amowted to £ 70. Règular Hal oper8tK)n8 garAted an in(xrna of £ 31,49812024- £ 29,0191. ExperbdTtur¢ b81orè pro$10n$ totalled £ 22.77412024- £28,7861. RgpLgcThnt of the kilchen di4hwa$her aThJ of bb¥*n winthjw panes were fwd8d from expendlture. sk Management Th8 Twsteeg have assessed the mar rlsksfaung the Charty and d•y•knpod apPrOprle wocèduras to mat0 and wntrol Iho8e rlsks. The TNsteos afe $all$rd that th8re are no materf81 un¢wt8inlies regardlng the ch8rtty'8 4blllly to COnnu0 &B a golNJ t4)nc8rn and th8 llnanGl&l 8tatemert8 havg th8rafora ba•n propwed on 8 golng concern basL4. Chalrrnan Dalod 26 JUM 2028 Page 3
Brnns¢¢mbe Vllloge Ho11 Icharbty Numb•r 3007761 A¢¢ounts for the Y•8r•nded 31 December 2025 Statement of Tru8te•s' Respon8lbllltle• Th8 Tru$t888 aro r8qu6red to FW8p8re flnanrA staternents foreach fin8n¢A81 y88r whKh give a Irua and falr v18w d lh8 Stat• of 8ff8irs of the Chgrlty of th8 exce88 of Incomg OverpeThJItr0. In prep8rfrwJ finandal stalernents, geneTaly attepted ac(xxJnling k¥acUc8 entalL8 that the Trust88S.' S8lecl 9JItab accourttlng ptsllclas 8ThJ apply them c8&tanty. obsem the methc#J¥ 8nd prlndp18s In the CharfUes SORP and FRS 102; mAkeludgements aTKI estlrnates th8t ar6 reasonabl& prudent. 8tat6 wlthw the fln&n¢ial ststaman18 0)mY %lh Ihe tW8t deed sublecl to any maledal dapt•S ddosed oTr1 •xplalned In the finand81 $18l•m8nt8. prep8ro tho financlal 6tat8rnts on the golng concarn bag1$ wl8BB St18 Inakyoprfate to presurne IhBt the eharKy wlll contlnu? In opgratknn. Tha TrSta8& affj r8qulred to ad In 8wrydanc• 4th the tru6t deed aTrJ the the Charlty. wlthin lh• from•)rk ol i*arlly law. They ar8 r8sponslblo k8eplng propr aCruntIng r8cords, Nthlch dlsdose, reason8ble accuracy, at 8ny timè the flnoncial posillon of the Chomty. They 8r8 8180 respttnslb fortanG 8uch Ble as arg reasonably open to thern to 8alègu8rd tho 888et6 tho Chartty and lo prevent and ¢Jèt•ct fraud and other IffeGulI188. Page 4
Bran8¢0mbe Vlllagv Hall (Chartty Numbgr 3007761 Indepeffid•nt Exranlnefs R•port to thg Tru8ts05 of Bran6¢om Vlllage 11 I r8POrt to the trustees on my examinBtion of the accounts of Ihe 8ranscombe vill8 Hall lor tha year ended 31 Dvrnbar 2025. R•8ponslbllbtl•8 and basls of report As Iha charty trustee3 of Ihe Br8ns¢ombè Vlll8g• Hall you ar8 responBlbkn fc¢ th• F¢•paralkn ol the aCCOLrt8 In ¥cetrdh wlth the requir8m8nts of tha Ch#ritles Aet 2011 Ilh6 Act'l. I r8port in respect of my examination of th8 Charity's acctyJnls carrkgd out under Sectn 145 of th• 2011 Aci and In rrrfJ OLrt my exarn1natn I h¥va foll)w8d all the gppllcable DirKllon8 glven by th8 Chadty GLmISsIon undèr 88ctlon 145(5llbl of the ACL Indopondont 1MIn• •tat•m•nt I have cnnpleled my gxamlnation. I CLNfflm) that no malerk91 matlws have ¢omo to my attentlon In ccmectlon wlth th8 8X8mlnallon gfvhg m8 Cau88 to bd18V• that kn Any mat•rLql r8Bpect'. 1. cOuntIng rerts wwe not kept in r88ped ofth8 Charfty a8 r8qulr8d by 130 ofthè Art or 2. the account5 Th)t acLcrfd whh those record8', or 3. the accounts do not ecffipty with the applIcae requlrementg cuncernlng thefoffn and content claccount5 S8t oijl In tho Chgrrtl88 (Account8 8nd R8POrt81 RegulAtw)n$ 2008 othw thon any requlremenl th81 th• SCCDunl8 glve o'true 8nd 18lr v whlth 1$ not a rnattor cons& a8 Part ol an Independent exenlnBlk)n. I have no con¢¢ms gnd tt8ve come aeros8 no other matters In nCtIOn wlm th8 ex8mlnatkJn to vthh atlgntbn Should be drawn In th1$ r9PJrt Sn othrto enabb a proper undersiandlng of the ateounts to be reached. Sned.. Mandy Frgnth FCCA W8stc4M$ ISWI LLP 30 Sl Pder Street TNertc Dfjvon EX18 8NR Date.. 9 July 2026 Page 5
BranKombe Vlllg90 Hall Ichttrity Number300Y761 A¢counts forthe Yegr•nd•d 31 Decemb¢r 2025 Statsrnent of FInGla1 A¢ll¥ltles 2025 Total Funds 2024 Totsl Funds Not• Unre•trl¢t•d Funds Restrlcted Fund• Incom• Clon8tth6 Rent ol Hal & PalMOn Pavilion tlonallon8 Firework 016play LbnaUon8 Tennls Snooker Chrlstmas TreeB PubliG Tollèt Lottery BarISC81 Club Br8nD¢ W81 Bank In¢er88t EDF energy BTISweb pole8 Other Total Incom• 621 8,326 821 6,326 795 7,827 2.458 11781 25 1,069 2T4 217 272 4,458 9.962 954 2,571 71 524 70 70 15 1.136 297 154 243 5,347 12,734 712 3,130 71 712 15 1,136 297 154 243 5,347 12.734 712 3,130 71 712 70 Exp•ndKur• Cl¢anlng ElectrScty Water Insurance Licenses Rep8lr8 and Renewal Equlpment Grass Cuttlngl Hedg1 Bank Ch8r988 Ev8fts L8gal & Prof68&1onal Car Part( Tollet mainl8n&nee Playground Rep8lrs In8P8Ctlon crtcket PalIOn M81ntananc Web8il Wl-fl Ml8cell8ngous Exn0Ur• H&ll renDvation slnklng fund Depreclatlon Total Exp•ndur• 8,458 3,033 774 2,246 175 3,491 2,3e8 552 6.486 3.033 774 2.246 175 3,491 2,368 562 48 soo 1,176 S.755 4,528 1.016 2,606 3,975 561 500 1,178 439 439 106 183 30 1.513 3,531 432 182 292 1,589 2,902 163 921 3,140 6,420 921 3,140 ExcosBI{D•llclll c In¢om• ov•r Exp•ndStur• Balance &ought FcTh¥d 18361 207.749 70 17661 209,3S4 16,9291 216,283 1,805 Balance Carrkgd Fornvrd 206 913 208 $88 209,354 AJI oftho charty's aL#bvltles defve frcrn Continui CFeratn3 dudng the aWe p8ric*Js. The notes on pages 8 to 11 fomi part oflhe¥e wrtmts Page 6
8ran5cornb8 Vlllagv Hall (Charlty Numbgr 3007761 Asset stBtsrnent fortho Yearended 31 D•¢gmbor 2025 2025 Tolal Funds 2024 Total Fund5 unrestr18 Funds R•8trlct•d Fund8 Flx•d Asset Hall Car Park Sports Fleld & 63,607 1,891 51,053 32,Q36 3.845 152.432 83.807 1,891 51,053 32.036 3.845 152.432 64,960 1,891 52,772 34,706 4,523 158,852 Pavilion Playpark & Tènn Ctyjrt Equipment Curr•nt As6•t• C88h at Bank HaN Currènt AeLount Hall Savlno6 Account Brans¢iKnbe Soclal Club Tèrm Dapo8lts 8,552 49,474 14,238 8,552 51.149 14,238 4,846 50,437 10,445 1,675 72.264 1,875 73,939 65,728 Dobtor• Hall Rental 08btcrt Bar Prepayments Branoc W•ll Other 502 477 1,744 227 174 428 174 428 CurT¢nt Llobllltl•• Crodltors and dap081ts h81d Not Curront A•sot• 1.778 75,055 73,380 1,675 66,261 To¢01 A•••¢• l••• Cwr•nt Llablllll•• 225.812 1,e75 227,487 225.113 Provl•lon• 2.2&4 118,899 118,8991 115,7591 Total Not A•••t• A•pr•mtéd by Ac¢umul•t•d Fund• Unrestricted Funds 2(K8.913 207.749 Restrfrled Fund8 BaLqnce Carriod FoAvard 1.675 208 588 proved by the tNst898 on 26 June 2026 Slgned on thalr Lhr by Chalrman The notos on pe9 8 to 11 fom part ofthe88 8erx)wts Pa8e 7
Branscomb• Vllloge Hall Icharfty Number 3007761 Notss to the Account¥ forthe year gnd8d 31 Do¢omber 2025 1 Prlnclpal Accounllng Pollclo 1.1 Bas1¥ of pr•paratlon The finan¢Uql 8t8tem8nts have been prepared under the historfcal cost conven¥on 8nd In aCrdanCe bvlth thg Charfties SORP IFRS 1021. 'ALrounlOng and Rgprxts"ng by Chari11os'. Statoment ol Rerxjmrn8J8d Pradice applicable to charfUe6 preparlng th8ir account5 in accordanc8 with tha Financkal RePin9 $18nd8rd appllcable In the UK 8nd Repubuc ol Ireland IFRS 1021 lelfectlvg 1 JAnuary 20191,. Fln8ndal Raportlng Staard 102 ar tha Compantes Ad 1.2 Incomo I IncLne is recognlsed On the charty h8B eThtlNement to the resource& A 58 c8rtAln that Ihe r8srJJrceJ I11 t• Te¢efv8d, and tha monetary value can ffl with SufflCnt rg1ial)Ilty. Inve8tm8nt Income Incomg from Inve8lm8nt h kndud8d In y•ar in which It Is rocelvatrAo. 1.3 EXpdb1• L18bIl&S ar8 rwnlged a8 ExpdO 88 soon as there Is a legal or ronstrnctlve obllgatlon convnlttlng the c8rfty to the exp8ndUm. M 8xpendlture 4¥ •¢ts)unkd lor on an 8C4rvafB ba815, 1.4 Toxa¢lon Undèr soetlon ICTA 1988 thp charlty Is 8x8mpt from eArtalD 18x88. Full account Is tak•n of lax u•dSt6 8tlachSng to glfts and qualIng dono1ion¥. 1.5 Valu• add•d tsx The thortty 1$ ncl reglstsrod lor value added tpx. 1tr8COVef8tAe value add8d tax l& aggregated along wllh thg expendtture to vthith It relat. 1.6 Ex•mptlon from pr•parlng a ca•h •t•tom•nt The Charlty optedto 8dopt Bullalin I publlshedon 2 Fqbruary20168ThJ havg Ihwgforg not Induded 8¢ashfl¢)w st8tement In fln8nckg18tatemerts. 1.8 Fund •¢¢ounlln9 The unreslrfded fund h89 sen through g8n8ral fiJnthalsln9. unreBtrktgd donatvjns surphAe8 from pursulng the charty's oblectlves. Restrfcled lund8 can onty bg U8td lor partkl re6trkted PLXPO885 Withln the Obj of the chgdty. Re81rtUon6 thse when 9pecffi8d ty th8 don(x or ¥%fien fund L8 r818ed for partlculw r86trlcted purposég. The cost ol ral6lng and admlnistsrfng such lur5ds ar• th8rg8d agaln61 the sp1¢ fund. Furthor explanallon of the natura and purpose of e8¢h fund Is Induded In the not85 tothe lIala1 3Nwngnt8. Page 8
Branscunbe Willage Hall (Ghadty Nwnb8r 300T161 Not to th• Ac¢ounts for the •r gnthd 31 D•cember X125 2.1 Depreclatlon D8pradaUon Is caknda18d to writ8 down lh& cost, les$ estlmatsd r8sklu81 value, ¢f al lang1b, movable fix Bss619 over Ihelr expected useful Ie8 as 10)w8.' Hall Sports FIBld Sh•d Pavilion Pl8ypark EquSpment str8lgMllno basls over SO yws Straightline b8sls over 15 year stralghtllne ba616 over 40 y88rs StrawJhllino basis over 15 y88fB 15% fedudng bal8nce baBi8 2.2 R•now•l• Follo¥ng thg completSon of the n0¥allOn ol the H811 the tru8t8es 8m of th8 oplnlon Ih81 It wjId ba approprlate to Set fund$ 88kle io meet luiure d)Ilg8IoNs of 8 slmllar nature. A slnklng fund wa8 inillat8d In 2011 wllh £2.500. Approxirn81ely 10% of Total InGcffjiag Rosource8 16 8dd¢d each y88r. In 2024 th58 amounls to £3.140. The 8mounl has boon determined on the b8sls of the nature and arnounl of the exp8ndttur8. tt8 •611maled ec4nomlc IW9 and th9 •nIPated level olfundln9 frryn Grant5 •tC 8chth8d historically, as follows.. Exp•ndltur• £000 100 100 35 15 15 Or•rt• £000 Llfo Y•r• £000 50 20 10 30 10 Roof H88llng Systom Kitchen Roor Othor 28 12 12 3 Flx•d A•••t• C08t at 01.01.26 Addltlons 67,888 1,891 58.052 40,046 22.820 188,475 C08t at 31.12.25 AccuTrwlBted Depreclatlon at 01.01.25 2,706 3,280 5,340 18,297 29,623 Depreclatlon for y•ar 1,353 1.719 2,670 678 6,420 A¢c. D•pr•¢latlon at 31.12.25 Not Book Valu• at 31.1125 Net 8[k Value at 31.12.24 4 Provlslon* 2025 2024 Hall renovalbn ssn9 fund opgning balance 15,759 12.857 RenOvatIc of fac411Ues In year Prtsvision in year 3.140 2,902 Closlng Balanr 18.899 16.759 Page 9
Branscomb• v111 Hall IGharfty Nnber 3007ffjl Notes to th• Accounts f4X the year ended 31 DowTrb¢r 2025 5 AnatyslB of nèt aM4t• b•th¥••n funds Unr¢8tr1Ct Funds Re8trlctod Funds Total Funth at G•n•ral 31 DoCnbar 2025 152.432 152,432 Current A888ts 7S,156 1,675 76.831 Current Ll8bllltlo 11,7781 11,7781 Prov18k)nB 118,8991 118,8991 Total N8t kn8t$ 206,913 S Anaty•ls of n•t all b•lwMn fund• Unwtrlet•d Fund8 R••trlctsd Fund• Tol•l Funth •t O•n•r•l 31 D•¢wnb•r 2024 Tangl& fix&J &88ets 158.852 158.852 Currenl As8&8 e8,575 1,e05 68,180 Current Llaly'lll 11.9191 11,9191 115,7591 115,7591 Total Net A88ats 207,749 209,354 8alanc• at 1 In¢omlno R••our¢ Trnn•fer 8ol¥n¢e at January 2025 R••t)ur¢ exp•nd•d 31 Dg¢wnber 202B Unr••trlctèd Fund• General FdB 20T.749 31.498 32,334 206,913 B¥lBnco at 1 Inc<>mlng RMoure•8 Trnnf Bal8nco ot Januury 2024 R•$our¢•s Expended 31 D•¢•mber 2024 Unr•$¢rf¢t•d Fund• G8ndI Fd8 214,002 29,019 228 207,749 Page 10
Bran$¢ombe Vlllaoe Hall Icharfty Number 3007761 F4oteJ to the Account• ftx the yoor gndad 31 Oecqmber 2025 7 Re$trfctad Fundi B•l&ne• tht 1 Incn1Th9 R•wJrc• Tran8f•r Balane• at January 2025 Re•ourc•• Exp•nd• 31 D•c4mb•r 2025 FIrrk dlsplay donauons 1,eOS 70 1,875 ealanc• •t 1 Iw>mlng R••Ourl Tran*f•r B•lanc• at January 2024 Ro$owco1 Exp•nd•d 31 D•cgmbgr 2024 pa50n donotb)n8 2,4S6 12.4561 Flr8wYJrk tNspLqy Don8tlon8 1,781 11781 1,805 Playground Ghl RecL•lrn 15001 2,281 2,488 11761 12.9581 1,605 8 Br•no¢ W•ll Donations are r8celv8d through the dep05il ol cash Into the Mllag8 Hall wam which unable to be gyatety categorSsed. The majorrty of thb Ineome I11 r8lat• to porklng and use ol Ihe lennLq UrL 9 81•ff Co•t• Th8 Hall has no P)ye¢S(2O24 nlll. Wages are pald lo seLfw8mpbyod for termgnaggm8nt, C85ual kttchen. AThJ co#u81 bar staff. oth•r wcfk IB und8rt8k•n on Bn unr8mun8rnt8d vc4urtwr ba81&. 10 Tru8t•M rnmun•ratlon arÈd •xp•n8•8 No trav81 or 5ubslst8rK8 P8yrnent5 have bBen mad• to Trusteas. Trustees foknbwsod fu specKk purchase$ on b8haifol Ihe Hall using pwsonal detAt cr ¢yed card81lhe HBII ha8 rftltherf8dlllyl. 11 Relthd PartyTr•n•athn• There were no related partytranwticfflty in the yo8r12024- nil) Page 11