Charlty reglstratlon number 301644 IEngland and Wales) WESTBURY ON SEVERN PARISH HALL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
WESTBURY ON SEVERN PARISH HALL LEGAL AND ADMINISTRATIVE INFORMATION Tru$ts9S Jan D'Ambrogio Michael Edginlon Alan Hyett Clive Tempest Diana Landon Jane Townsend Genevieve Frorath Kenneth Boulton Mark Brill Nikki Edginlon Brian Wyman Elke Landon Tiffany Cairns Sally Godwin Philip Marshall IAppointed 9 December 20241 IAppointed 8 April 20251 IAppointed 8 April 20251 Gail Hyett Amy Martin Charty number 301644 Regl$t9rgd offl¢g Westbury Parish Hall Rodley Road Weslbury on Severn GL14 1PB
WESTBURY ON SEVERN PARISH HALL CONTENTS Page Trustees, report Independent examiner's report ststemenl of financial activities Balance sheet Notes to the financial statements 6-13
WESTBURY ON SEVERN PARISH HALL TRUSTEES. REPORT FOR THE YEAR ENDED 30 NOVEMBER 2025 The Trustees present their report and financial slalements for the year ended 30 November 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities". Slalèment of Recommendèd Practice applicable to Charities preparing their accounts in ac¢ordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102lleffective 1 January 20191. Objectives and activities The Charity's objects are lo act as a local parish hall offering facilvcies and amenities to Weslbury on Severn and the surrounding area. publ benefit The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake. Achievements and performance Significant &clivilies and &chveMentS against objectives We aim to provide facilities and activities for all ages starting with weekly Baby and toddler sessions. Local schools use the Hall and grounds for their concerts and sports days and fundraising events and Weslbury Youth Project encourages young people to take part in drama, dance and music. A series of dancing dasses for under 8s has also started recently. Each month thère is a Coffee, Challer and Chuckles morning lat which the GRCC Daisi Project also offers digital support), a Nosh and Naller lunch and an Age Concern lunch, all of which make important contributiorts lo address isolation and loneliness among rtain groups. It has been a busy year for ftjndraising with another successful Summer Show induding a Plant and Produce Show in September and throughout the year there have been a series of Jumble Sales, a Singalong Sound of Music Night, a Mexican Night, a burlesque night, a VE Day celebration, a Christmas Family Film and regular quizzes. One of the fund-raising projects this year was for the refurbishment of the lounge. The Hall is used by the local Amateur Dramatic Group for rehearsals and performances of the annual pantomime as well as for social events. 11 is also the meeting place for the Parish Council and the Parish Hall Trustees and provides an excellent venue for private bookings. for weddings, wakes, parties, baby showers elc. This year il was also the venue for another very successful scooter rally. The Hall is also used as a polling station for elections and has been used for a public meeting regarding road safety concerns and for a Community Energy workshop. The Hall has excellent facilities for those wth disabilities-ramp, disabled toilet, signage and is listed in the Parish Council emergency plan as a place of fUge in times of emergency such as snow, flood and fire elc. Financial review There was a deficit of incorlle over expenditure for the year of £2,587 12024." deficit of £851. Total reserves al the year amounted to £116,13412024". £118,721). ReseeS policy 11 is the Charity's and Trustees, policy to maintain reserves al a level it considers ne$sary lo meet Cashflow requirements. Major risks The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure lo the major risks. structure. governance and management The Charty is controlled by ils governing document, a Trust Deed dated 26th September 1947 as amended on 12 February 2019 and 12 March 2024.
WESTBURY ON SEVERN PARISH HALL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Thg Trustees sewved durthg the year #nd up to the date of 84gnature tsfthe lknarrial statemen18 re.. Jan D'Ambrogio Gill Smth Sr8h Mrttsn Mi¢ha81 Edgin Alan Hyett Cliv8 Tèmpest Timothy Smith Diana Landon Jane Townsond Genevi•w Froralh Kenn8th Boulton Mark 8ri11 Valerie Mty98n-T¢yntsr Nlkkl Edginton M4x Skipsey Brlan Wm?n Elke Landon Tiffany Caim¥ Sally Godwln Philip Marshall Gail Plyett Amy Maln IR8signed 12 Dtcembor 2024) IR8signed 9 DeceThbèr 20241 {Re$vJned 12 De¢8mber 20241 IRegrgned 13 Othber 20251 (Reslgft 8 July 2025) IAppointed 9 C¢mber 2024) IAppolnt8d 8Aprfl 20251 IAppointed 8April 20251 Recruitmt and 8ppolnlment of trust8es N¢w TNstOgs aro appointed by the approval of the existing TrusleeB. The Trustse$' reportwa$ approwd by tha BO8 ofTnL%te8s. Sally Gothwn Trustse Date...13"..N..¢kn.. .... . ..
WESTBURY ON SEVERN PARISH HALL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WESTBURY ON SEVERN PARISH HALL I report lo the Trustees on my examination of the financial statements of Westbury on Sevem Parish Hall (the Charity) for the year ended 30 November 2025. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the preparation of the financial statements in acwrdance with the requirements of the Charities Act 2011. I report in respect of my examination of the Charity's financial slalements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the CharitiesAct 2011. Independent examinerfs statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect". accounting records were not kept in resped of the Charity as required by section 130 of the Charities Act 2011., the financial slalements do not accord with those records., or the financial statements do not comply Mrith the applicable requirements concerning the fomi and conlenl of financial statements sel out in the Charities IA¢¢ounls and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached. zJa Louisa Lulek FCA Darnells Chartered Accounlanls 30 Fore Street Totnes Devon TQ9 5RP Dated: .0510512026......
WESTBURY ON SEVERN PARISH HALL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025 Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Totsl 2025 2024 Notes In¢om9 and gndowmgnts from: Donations and legacies Charitable activities Other trading ath'vities Investments Other income 240 30,094 10,456 383 13,272 1,234 30,094 10.456 383 13,272 540 27,189 8.383 361 14.341 540 27,189 8,383 361 14,341 Total income 54,445 55,439 50,814 50,814 Expenditure on- Raising funds Charitable activities 3,375 54,851 3,375 54,651 3.035 47,788 3,035 47,864 76 Totsl expendlture 58,026 58.026 50.823 76 50.899 Net incomellexpenditurel 13,5811 12,5871 191 1761 1851 Transfers between funds 14,446 114,4461 Net movement in funds 13,5811 12,5871 14,437 114,5221 1851 Reconciliation of funds- Fund balances a11 December 2024 118,721 118,721 104.284 14,522 118,806 Fund balances at 30 November 2025 115,140 994 116,134 118,721 118,721 The statement of finanaal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 Accountlng pollcles Charity infomiation Westbury on Severn Parish Hall is an unincorporated ¢harty registered with The Charity Commission. The registered office is Rodley Road. Westbury on Severn. GL14 1 PB. 1.1 Accountlng conventlon The financial statements have been prepared in accordan with the Charities Act 2011 and "Accounting and Reporting by Charities." Slalement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191 The Ch8rily is a Public Beneff( Enlily as defined by FRS 102. The financial statements are prepared in steding, which is the functional currency of the Charity. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. 1.2 Charitable funds Unreslricled funds are available for use al the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial slalements. 1.3 Income Al 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 measLJred reliably. No amounts are included for services donated by volunteers. 1.4 Expenditure Liabilities are recognised as expenditLJre as soon as there is a legal Dr constructive obligation commitbng the Charity lo that expenditure, il 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 accruas basis and has been classified under headings that aggregate all costs related to the category. Vvhere costs cannot be directly attributed lo particular headings they have been allocated to activities on a basis consislenl with the use of resources. 1.6 Tanglble fixed assets Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, nel of depreciation and any Impairment losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold buildings Plant and equipment Fixtures and fittings Cornpulers 2Qfi on cost 200A on reducing balance 100A on reducing balan 33.3¥0 on reduung balance The freehold buildings depreciation policy was amended in the year from 40/0 on cost to 2% on cost. This in the opinion of the Trustees reflects a fairer apportionment of the depreciation of freehold buildings and has resulted in a reduced charge for the year of £575.
WESTBURY ON SEVERN PARISH HALL BALANCE SHEET AS AT 30 NOVEMBER 2025 2026 2024 Mot•8 Flx•d 08••ty Tangible ass8ts 13 50,253 S4.053 Curr•nt•s••t• 08btors Cash at bank and in hand 14 19,277 57.252 23,235 46,524 78.529 69,759 Crvdltorn: amounts lalllng due vAthln on• yoar 110,6481 15.091} 65,881 64,668 Total a880ts 1018 ¢uireiit Ilabllltlo8 116,134 118,721 Th funds ol th• Charlty Restrictod irt¢m funds urtri1X0a lund$ 16 17 115,140 118,721 11e,134 118,721 The finanoal statements Te approved by lh• Tru8tsè5 on ....................... a02 Sally Godwin Tru•ts•
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 A¢¢ounllng poll¢lg$ Icontlnugdl 1.6 Cash and cash equivalants Cash al bank and in hand includes cash and short term highly liquid investments wth a short maturty of three months or less from the dste of acquisition or opening of the deposit or similar account. 1.7 Taxation The Charity is exempl from tax on its charitsble activities. 1.8 Debtors Trade and other debtors are recognised al the settlement amount due after any trade discount offered. Prepayments are valued al the amount prepaid after taking account of any trade discounts. 1.9 Credltors and provlslons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result In the transfer of funds lo a third party and the amount due lo settle the obligation can be measured or eslimaled ieliably. Cieditors and provisions are nomally recognised at their settlement amount after allowing for any trade discounts due. Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations and grfts 240 1,234 540 540 Income from Charitable activities Unrestricted funds 2025 Unrastricted funds 2024 Rental income Rents received Severndipily rent Wayleaves 24,048 6,000 21,143 e,000 46 30,094 27,189
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Income from other tradlng actlvltles Unrestricted Unrestricted funds funds 2025 2024 Fundraising events 10,456 8,383 Income from Investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 383 361 Other Income Unrestrlcted Unrestrlcted funds funds 2025 2024 Severndipily covenant income Sundry income 12,921 351 14,341 13,272 14,341 Expenditure on raising funds Unrestricted Unrestricted funds funds 2025 2024 Fundraising and publicity Other ftjndraising costs 3,375 3,035
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Expendlture on charltsble actlvltles Charitable activities 2025 Charitable activities 2024 Dlrect costs staff costs Depreciation and impaimenl Rates, light and heat Insurance Licences and subscriptions Cleaning Wastè disposal Repairs and maintenance Postage, stationery and advertising Sundry costs Bad debt expense Website costs 2,086 4,443 16,012 3,703 1,591 267 3,890 10,210 970 303 2,600 6,418 20,638 4,029 2,454 463 2,905 5,467 779 456 647 825 44,300 46,856 Shar9 of $upport and govornanco costs Is99 noto 91 Support Governance 1,020 9,331 48 960 54,651 47,864 Analysis by fund Unrestricted funds Restricted funds 54,651 47,788 54,651 47,864 Support costs allocated to activities Charitable activities 2025 Total 2024 Legal and professional Bank charges and interest Governance 996 24 9,331 48 960 10,351 1,008
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 Support ¢o$ts allocated lo adlvltlos Icontlnugdl 2025 2024 Governance costs comprise.. Legal and professional Independent Examinerfs fees- extemal scrutiny 8,171 1,160 960 9,331 960 10 Trustees There were no Trustees, remuneration or other benefits for the year ended 30th November 202512024.. £nill and there were no Trustees, expenses paid12024'. £nill. 11 Employees Numberofemployees The average monthly number of employees during the year was.. 202S Number 2024 Number Cleaning staff Employment costs 2025 2024 Wages and salaries 2,086 2,600 12 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 10-
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 13 Tanglble fixed assets Freehold buildings Plant and Fixtures and equipment ffttings Cornputers Totsl Cost Al 1 December 2024 Additions 290,887 25,993 506 7,492 137 862 325,234 643 AI 30 November2025 290,887 26,499 7,629 862 325,877 Depreclatlon and Impalment Al 1 December 2024 Depreciation charged in the year 245,888 2,733 19,718 1,504 4,713 206 862 271,181 4,443 AI 30 November 2025 248,621 21,222 4,919 862 275,624 Carrying amount AI 30 November 2025 42,266 5,277 2,710 50,253 AI 30 November2024 44,999 6,275 2,779 54,053 14 Debtors 2025 2024 Amounts falling due within one year- Trade debtors Prepayments and accrued income 1,153 18,124 23,235 19,277 23,235 15 Credltors: amounts falllng due wlthln one year 2025 2024 Other taxation and social security Other creditors Accruals and deferred income 100 9,918 630 38 5,053 10,648 5,091 Deferred income al 30 November 2025 of £630 arose from bookings received in advan.
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 16 Restrlcted funds The reslricled funds of the Charity comprise the unexpended balances of donations and grants held on trust subject lo specific conditions by donors as lo how they may be used. At1 December 2024 Incoming resources Resources expended Transfers At30 November 202S Chair ftjnds 994 994 Previous year: At1 December 2023 Incoming resources Resources expended Transfers At30 November 2024 Restricted reserves Defibrillator funds 14,446 76 114,4461 1761 14.522 1761 114,4461 The ftjnd for chairs represents donations towards replacements. The fiJnd for the defibrillator was for the purchase and maintenance of a defibrillator. In the previous year a transfer of £14,448 from reslricled funds lo unrestricted funds arose on the redesignation of funds for which the reslriclion has Ceased to be applicable. 17 Unrestricted funds The unrestricted funds of the Charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as lo how they may be used. These include designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes. At1 December 2024 Incoming resources Resources expended Transfers At30 November 2025 General funds 118,721 54,445 158,0261 115,140 Previous year: At1 December 2023 Incoming resources Resources expended Transfers At30 November 2024 General funds 104,284 50,814 150,8231 14,446 118,721 12-
WESTBURY ON SEVERN PARISH HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2025 18 Analysls of net assets between funds Unrestricted funds 2025 Rg$trict9d funds 2025 Totsl 2026 At 30 November 2025.. Tangible assets Current assetsllliabililiesl 50,253 64,887 50,253 65,881 994 115,140 994 116,134 Unrestrlcted funds 2024 Restrlcted funds 2024 Totsl 2024 At 30 November 2024.. Tangible assets Current assetsllliabililiesl 54,053 64.888 54,053 64,668 118,721 118.721 19 Related party transactlons There were no related party transactions this year.12024." None.) 13-
WESTBURY ON SEVERN PARISH HALL MANAGEMENT INFORMATION FOR THE YEAR ENDED 30 NOVEMBER 2025
WESTBURY ON SEVERN PARISH HALL DETAILED INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBER 2025 2025 2024 Income from: Donations and legacles Donations and gifts 1,234 540 Charltable a1VItIeS Rents received Severndipily rent Wayleaves 24,048 6,000 46 21,143 6,000 46 Other tradlng actlvltlos Fundraising events 10,456 8,383 Investment income Bank interest receivable 383 361 Other incorne Severndipity Covenant income Sundry income 12,921 351 14,341 Total In¢omg 55,439 50,814 Resources expended: Fundraising expenses Fundraising costs 3,375 3,035 13,3751 13,0351 Charltsble a[vItIeS Parish Hall Wages and salaries Depreciation Rates, light and heat Insurance Licences and subscriptions Cleaning Waste disposal Repairs and maintenance Postage, slalionery and advertising Sundry costs Bad debt expense Website costs Share of support costs Share of governance costs Defibrillator Maintenan from restricted funds 2,086 4,443 16,012 3,703 1,591 267 3,890 10,210 970 303 2,600 6,418 20,638 4,029 2,454 463 2,905 5,391 779 456 647 825 1,020 9,331 48 960 76 154,6511 147,8841 Net movement in funds 12,5871 1851 14-
WESTBURY ON SEVERN PARISH HALL SUPPORT AND GOVERNANCE COSTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2025 2024 Support costs Legal and professional Bank charges and interest 996 24 48 1,020 48 Governance costs Legal and professional Independent Examinerfs fee 8,171 1,160 960 9,331 960 10,351 1,008 15-