## **WINCANTON WAR MEMORIAL HALL** ## **CHARITY NUMBER 304677** **ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025 WINCANTON WAR MEMORIAL HALL COMMITTEE OF MANAGEMENT Registered Charity No: 304677 High Street, Wincanton, Somerset. BA9 9JF Tel: 07523 144184 mail@wincantonmemorialhall.co.uk CHARITY INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025** **Holding Trustees:** The Charity Commission **Hall of Committee of Management:** Brian Sales (Chair) Christine Spencer (Resigned 17 June 2025) Jayne Bentley Lizzie Ralph Gina Pike Jenny Kingston Jarno Packer **Secretary to the Trustees:** Lynn Vallis ## **Representatives:** Wincanton Amateur Dramatics: Jayne Bentley Wincanton Town Council: Cllr Jarno Packer (appointed 20/8/2024) **Independent Examiner: Bankers:** Mrs F Butler National Westminster Plc E-Mail: cr@crtaylorandco.co.uk The Commons Shaftesbury, Dorset SP7 8JY ## **WINCANTON WAR MEMORIAL HALL MANAGEMENT COMMITTEE** ## **ANNUAL REPORT BY THE CHAIRMAN FOR THE YEAR ENDED 31 DECEMBER 2025** 2025 whilst remaining a busy year, it also saw the Hall lose some regular longstanding hires, three in total. This has impacted on the income coming into the Charity. Overall costs are looked at closely to find ways of reducing expenditure wherever possible. The Trustees resolved again in 2025 not to increase hourly hire charges for a second year running or those for our regular hirers ongoing throughout 2026 but they will review this again at the next AGM as to how sustainable this is for another year. One Trustee stood down this year. Various new purchases have been made due to items requiring replacement, such as the Dishwasher and Lawnmower, also new kitchen table were installed. Parts of the building have been redecorated as part of an ongoing programme. The cleanliness of the building continues to be receiving good reports and this is mainly due to the dedication of our cleaner Karen without whom the building would not function so efficiently, due to her enabling us to turn around bookings quickly. As always the Trustees thank Karen for her hard work. Thanks also to Lynn for keeping the office running smoothly. I would like to thank all the Trustees for volunteering their time and the dedication in attending meetings and for making decisions for the continued success of the Charity, and its core value to keep the building for the use of the local community since its inception. Brian Sales **Chairman** **The Trustees Wincanton War Memorial Hall** 30 May 2026 -1- ## **WINCANTON WAR MEMORIAL HALL FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Statement of Trustees Responsibilities** The Trustees are required under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing for financial statements giving a true and fair view, the Trustees are required to follow best practice and: - a. Select suitable accounting policies and apply them consistently; - b. Make judgements that are reasonable and prudent; - c. State whether applicable accounting standards and statement of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; - d. Prepare the financial statements on a going concern basis unless it is inappropriate to presume the Charity will continue in operation. The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ascertain the financial position of the Charity and which enable them to ensure that the financial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Approval** The report was approved by the Trustees on 22.07.26 and Signed on their behalf. …………………………………….. ………………………… _l.Vallis_ ……. Chairman Treasurer -2- ## **WINCANTON WAR MEMORIAL HALL** ## **INDEPENDENT EXAMINERS REPORT** ## **ON THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **Respective responsibilities of Trustees and Examiners** The Charity’s Trustees are responsible for the preparation of the accounts. The Charity’s Trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Act) 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 *Commissioners (under section 145(5)(b) of the 2011 Act); and *To state whether particular matters have come to my attention. ## **Basis of Independent Examiners Statement** My examination was carried out in accordance with general Directions given by the Charity Commissioners. 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 consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts. ## **Independent Examiners 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; - (2) To keep accounting records in accordance with section 130 of the 2011 Act, and (3) To prepare accounts which accord with the accounting records and comply with the accounting requirements of the Act have not been met; or - (4) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mrs F Butler E-Mail: cr@crtaylorandco.co.uk 30 May 2026 -3- ## **WINCANTON WAR MEMORIAL HALL** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2025** ||**Notes**|**2025**|**2024**| |---|---|---|---| |||**£**|**£**| |**INCOMING RESOURCES**|||| |*Property Rents|1|25075|21870| |Hall Hire|1|38942|39097| |Sundry|2|1500|400| |*Covid Grants||---|---| |*SSDC Grant (Canopy)||---|---| |*WTC Grant (Kitchen Equipment)||---|---| |Bank Interest||---|---| |Dividends|---|---| |---|---|---| |Insurance Claim|---|752| ||--------|--------| |**TOTAL INCOMING RESOURCES**|65517|62119| |**RESOURCES EXPENDED**||| |Services:
3|2424|3131| |Administration:
4|53136|50650| |Repairs & Renewals: 5|7269|13119| ||---------|--------| |**TOTAL RESOURCES EXPENDED**|62829|66900| ||---------|--------| |**NET INCOMING GAIN/DEFECIT**|2688|(4781)| |**Other recognised Gains**||| |**And Losses**
6||| |Unrealised Gain/(Loss) on Investments|1892|830| |Realizable (Loss)|(69)|(65)| |---------- ---------|4511 (4016)|| |**FUND BALANCE**01.01.2025|575099|579115| |**FUND BALANCE**31.12.2025|579610|575099| ||======|=====| ***Denotes Ring Fenced** -4 ## **WINCANTON WAR MEMORIAL HALL** ## **BALANCE SHEET AS AT 31 DECEMBER 2025** ||**Notes**||**2025**||**2024**| |---|---|---|---|---|---| |||**£**|**£**|**£**|**£**| |**FIXED ASSETS**|||||| |Tangible Fixed Assets|7||531116||530471| |*(Incl: 165735 Ring Fenced)|||||| |*Investments (Ring Fenced) 8|||15309||13417| |**CURRENT ASSETS**|||||| |---|---|---|---|---|---| |Current Accounts||33785||31711|| |*(Incl: 32704 Ring Fenced)|||||| |Debtors||---||---|| |||--------||--------|| |||33785||31711|| |**CURRENT LIABILITIES**|||||| |Creditors|9|600||500|| |||====||====|| |**NET CURRENT ASSETS**|||33185||31211| ||||----------||----------| |**NET ASSETS**|||579610||575099| ||||======||=====| |**FUNDS**|||||| |At 01.01.2025 (Balance)|||575099||579115| |Increase/Decrease in Reserves|||4511||(4016)| ||||----------||----------| ||||579610||575099| ||||======||=====| ## ***Denotes Ring Fenced** Approved by the Board of Trustees on …………………22.07.26…………..and signed on its behalf by ………………………………………….. Trustee. -5- ## **WINCANTON WAR MEMORIAL HALL** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025** ## **1. ACCOUNTING POLICIES** - 1.1 The Accounts are prepared under the Historical Cost Convention and include the results of the Charity’s operations which are described in the Trustee’s report and all of which are continuing. The accounts have been prepared in accordance with the Statement of recommended practice for Charity accounts. The Charity has taken advantage of the exemption in financial reporting Standard No.1. from the requirement to produce a cash-flow statement on the grounds that it qualifies as a small Charity. ## 1.2 Income Interest and other investment income are accounted for on the accruals basis. - 1.3 Legacies Legacies and other donations are accounted for when received. ## 1.4 Value Added Tax Value Added Tax is not recoverable by the Charity and as such is included in the relevant costs in the Statement of Financial Activities. - 1.5 Unrestricted funds are expendable at the discretion of the Committee in furtherance of the Charity’s objectives, whereas Restricted funds are those which are earmarked for specific purposes. The Memorial Hall had restricted funds during or at the end of the year. There were no other recognised gains and losses in the year. ## **INVESTMENTS** **NOTE 8 Fund valuations At Close *Ring Fenced** Unit Trusts (Gilts and Fixed Interest etc) Interest & Dividends Reinvested ||**2025**|**2024**| |---|---|---| |Valuations b/f|13417|12587| |Shares Sold|---|---| |“ Bought|---|---| ||---------|--------| ||13417|12587| |Valuation 31.12.25|15309|13417| ||---------|--------| |Unrealised Gain||| |(Valuations Basis)|1892|830| ||====|====| ||-6-|| ## **WINCANTON WAR MEMORIAL HALL** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025** ||**2025**|**2025**||**2024**| |---|---|---|---|---| ||**£**|||**£**| |***Denotes Ring fenced**||||| |**NOTE 1**||||| |**Rents**||||| |*Garages|2565|||2560| |*Property|21910|||18710| |*Storage||600||600| ||--------||-------|| ||25075|||21870| ||--------|||-------| |**Hire**||||| |Hire of Hall|38942|||39097| |Donation|---|||---| ||--------|||--------| ||38942|||39097| ||--------|||--------| |Rents & Hire total|64017|||60967| |**NOTE 2**||||| |**Sundry**||||| |Sundry Sale & Refunds||---||--- Wayleaves -| |Hall|1500||400|| |*Grant – Council Precept||---||---| |Legacy||---||---| |------ ---------|1500|400||| |**NOTE 3**||||| |**Service Contracts**||||| |Security, Alarms:||277||751| |Hand-dryers, etc||596||637| |Electrical Appliance Tests||---||140| |Premises Licences||180||180| |Performing Rights||402||402| |Test/Certificate for Fire & Emergency Lights||255||---| |UHF Shared Licence||---||---| |Hearing Loop Service||---||--- Heating| |Services, Air Conditioning|714||1021|| ## **WINCANTON WAR MEMORIAL HALL** ----------2424 3131 -7- ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025** |**2025 2024 NOTE 4 £ £**||| |---|---|---| |**Administration**||| |Net Wages
|31557|30059| |PAYE|6982|5521| |Gardener & Gardening|451|1229| |Telephone, Broadband|853|717| |Print, Post, Stationery etc., & Advertising|1248|1268| |Hall Insurance|3427|3609| |High Street Insurance|1388|935| |Change of Tenant costs|---|---| |Heat & Light|5151|5018| |Water Rates|916|1048| |Cleaning products|426|672| |Sundries|137|42| |Accountancy|600|500| |Prof. Fees (Solicitors, etc)|---|---| |Bank Charges|---|12| |Courses|---|---| |Pest Control|---|---| |Donation (Balsam Centre)|---|20| ||--------|--------| ||53136|50650| |**NOTE 5**||| |**Repairs & Renewals**||| |Hall/Equipment Maintenance & Repairs|3004
|8663| |High Street Maintenance & Repairs|2740|3145| |New Toilet Block|---|---| |New Sun Lounge doors|---|---| |Lights (War Memorial)|---|---| |New Canopy|---|---| |Depreciation (Fixtures etc)|1525|1311| ||--------|--------| ||7269|13119| ## **NOTE 6** **Other recognised Gains/Losses** ## **WINCANTON WAR MEMORIAL HALL** |**During the Year**||||| |---|---|---|---|---| |Remaining Unit Trusts; Valuation Basis||1892||830| |Realizable (Loss)||(69)||(65)| |||---------||--------| |||1823||765| |||=====||====| ||-8-|||| |**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025**||||| |||**2025**||**2024**| ||**£**|**£**|**£**|**£**| |**NOTE 7**||||| |**Tangible Fixed Assets (Freeholds)**||||| |*Garages||12500||12500| |*High Street||153235||153235| |Hall extension||360808||360808| |||---------||---------| |||526543||526543| |**Fixtures, etc**||||| |Fixtures/Fittings, hall|1004||1339|| |Additions|---||---|| |Less: Depreciation|251||335|| ||------|753|------|1004| |Office & Equipment, Hall|1299||1640|| |Additions: Cleaning Equipment,||||| |Office Equipment, etc|1266||92|| |Less: Depreciation|641||433|| ||------|1924|------|1299| |Stage Lighting, etc|67||90|| |Additions|---||---|| |Less: Depreciation|17||23|| ||------|50|------|67| |Other, Garden, etc|46||62|| |Additions|904||---|| |Less: Depreciation|238||16|| ||-----|712|------|46| |Loop Hearing System|24||32|| |Less: Depreciation
|6||8|| ||**WINCANTON WAR MEMORIAL HALL**|**WINCANTON WAR MEMORIAL HALL**||| |---|---|---|---|---| ||------- 18||-------|24| |Defibrillator|1488||1984|| |Less: Depreciation|372||496|| ||------|1116||1488| |||---------||---------| |||531116
||530471| |||=====||=====| |**NOTE 9 Creditors**||||| |Examiners Fee||600||500| |Sundry Creditors||---||---| |||-------||-------| |||600||500| |||====||====| *Denotes Ring Fenced -9-