Charity number: 304688
VILLAGE HALL TIAWRINGTON MEMORIAL HALL & RECREATION FIELD
COMMITTEE
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITTEE
CONTENTS
Page
Reference and Administrative Detalls of Ihe Charity, Its Truslees and Advisers
Trustees, Report
Independent Examlner's Report
Statement of Flnanclal Actlvltles
Balance Sheet
Notes to the Financial Statements
7-14

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD cOMMI￿EE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Management Truslees
Mr Marshall Clements, Chairman
Mrs Deborah Yamanaka, Vice Chair
Mrs Georgie Bigg
Mr Nick Finch
Mrs Gabrielle Wilson
Mr Richard Kingcott
Mr John Morgan (resigned 1 September 2024)
Mrs Sarah Treweek
Miss Sue Lamburne {appointed 26 February 2025)
Trustees
Wrington Parish CouncAI
Charlty reglslered
number
304688
Prlnclpal offlce
The John Locke Room
Silver Slreel
Wnngion
North Somerset
BS40 5QE
A¢countants
The Alanbrookes Group Ltd
24 Glove Factory Studios
Holt
Wiltshire
BA14 6RL
Page 1

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITTEE
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the Village Hall for the year 1
April 2024 to 31 March 2Q25.
The Charity also trades under the name Wrington Memorial Hall & Recrèation Field Committee.
Objectlves and aclivities
a, Policies and objectives
The ¢harily maintains and.manages Wringlon Memorial Hall. the Recreation Field and The John Locke buildings
for the use and benefit of the residents of Wrington The charity provides buildings. facilities and open space for
Community use for all aspects and ages of the Community and for the provision of amateur sport.
In setting objectives and planning for activilies. the Trustees have given due consideration to general guidance
published by the Charily Commission relating lo public benefit, including the guidance 'Public benefit.. running a
charity IPB2)'.
Achievements and perfomance
a. Maln achlevements of the Charity
The Charity ensured the bulldings and open areas were maintained and managed for the safe use by local
residents.
Flnanclal revlew
. Going Goncem
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concem basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting poliaes.
The Charity recelves an annual grant of £16,000 from Wnngton Parish Council. The rest of the funds for the
charity comes from the hSre charges for the hall. A 'Friends of the H811, scheme has recently been set up to
receive donations from the public.
The objectives of the charity are to manage and provide facilities for the Community to use.
All ages and groups in the Community make use of the hall for many different activities, including badminton,
pilates, table tennis, gardening club, yoga, toddler groups, Wrington Primary school, support groups and the
drama group,
b. Reserves policy
It is the pollcy of the Committee to ensure that there a￿ SLtfficient reserves to enable the charity to meet its
liabilities as they fall due. AC￿rdInglY the Committee keeps a very close eye on the financial situation and
transactions on the account and aims lo ensure that its current account is always in credit.
Page 2

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, govemance and management
Constitution
Vlllage Hall tla Wrington Memorial Hall & Recreation Field Committee is a registered charity, number 304688.
and is constituted under a Trust deed.
b. Methods of appointment or election of Trustees
The management of the Charily is the responsibility of Ihe Trustees who are elected and co-opted under the
terms of the Trust deed by Wrington Parish Counal.
Statement of Trustees, responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial slalemenls in accordance with
applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting
Practice}.
The law applicable lo charities in England & Wales requires the Trustees to prepare financial statements for
each financial year which give a true and fair view of the slate of affairs of the Charity and of ils incoming
resources and application of resources, induding ils income and expenditure, for that period. In preparing these
financial statements. the Trustees are required lo:
select suitable accounting policies and then apply them consistently,
obserwe Ihe methods and principles of the Charities SORP {FRS 1021;
make judgments and accounting estimates that are reasonable and prudent..
stale whether applicable UK Accounling Standards IFRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going concem basis unless it is inappropriate lo presume that the
Charity wlll continue in business.
The TrLJStees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Charitys transactions and disclose with reasonable accuracy al any time the financial position of the Charity
and enable Ihem lo ensure Ihal the financial slalemenls comply wilh the Charities Act 2011. the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the Charity and hence for laking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees on 14 November 2025 and signed on their behalf
Mr Marshall Clements
Page 3

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMIThEE
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent Examlner's Report to the Truslees of Village Hall tla Wrington Memorial Hall &
Recrealion Field Committee ('the Charity.)
I report lo the charity Trustees on my examlnation of the account5 of the Charity for the year ended 31 March
2025.
Responsibilltles and Basis of Report
As the Trustees of the Charlty you are responsible for the preparation of the accounts in accordance wllh the
requirements of the Charities Act 2011 {'the 2011 Act'l.
I report in respect of my examlnalion of the Charivs accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
section 14515)Ibl of the 2011 Act.
Independent Examinerfs Statèment
Your attention Is drawn to the fact Ihat the Charity has prepared the accounts in accordance with Accounting and
Reporting by Charilies: Statemenl of Recommended Praclice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Slandard 2pplicable in the UK and Republic of Ireland {FRS 1021 in
preference to the Accounting and Reporting by Charities.. Stalemenl of Recomrnended Practice issued on 1 April
2005 which is referred to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts lo provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm ihat no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kepi in respect of the Charily as required by section 130 of ihe 2011 Act., or
the accounts do not accord with those records., or
the accounts do nol comply with the applicable requirements conceming the form and content of
accounts sel out In the Chanties {Accounls and Reports) Regulations 2Q08 other than any requirement
that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent
examination.
I have no concems 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 accounts to be reached.
Signed-
Dated..
The Alanbrookes Group Ltd
ICAEW
24. Glove Factory Studios. Holt, Wiltshire. BA14 6RL
Page 4

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COmMf￿EE
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Investments
Other income
16,167
65
16,167
65
18,061
16,343
18,061
16,564
Total income
34,293
34,293
32,907
Expenditure on:
Charitable activities
41,196
41.196
44.093
Total oxpendlture
41.196
41,196
44. 093
Net movement In funds
{6,903)
{6.903)
(71, 186)
Reconclllatlon of funds:
Total funds brought forward
Nel movement in funds
13,496
{6.903)
13,496
(6,903)
24. 682
(11. 186)
Total funds carrled forward
6,593
6,593
13,496
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 to 14 form part of these financial slatements.
Page 5

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMIThEE
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Flxed assets
Tanglble assels
3,097
4,163
3,097
4.763
Current assets
Debtors
Cash al bank and in hand
12
278
4,301
9.835
4,301
10,773
Creditors.. amounts falllng due wlthin one
year
13
(804)
(780)
Net current assets
3,497
9,333
Total assets less current Ilabllltles
6,594
13.496
Net assets excludlng pension asset
6.594
13.496
Total net assets
6,594
73.496
Charity funds
Restricted funds
Unrestricted funds
15
15
6,594
73.496
Total funds
6,594
13.496
The financial statements
signed on their behalf by:
ere approved and authorised for issue by the Trustees on 14 November 2025 and
Mr Marshall Clements
The notes on pages 7 to 14 form part of these financial statements.
Page 6

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMIThEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
General Information
Wrington Memorial Hall & Recreation Field Committee is a charity registered In England.
Its registered address is..
John Locke House, Silver Street, Wrington, North Somerset BS40 5QE
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021
Accounting and Reporting by Charities: Stalement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS 102) {effeclive 1 January 20191. Ihe Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and Ihe Chanties Act 2011.
The financial slalemenls have been prepared to give a 'true and fair, view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the extenl required lo provide a 'true
and fairf view. This departure has involved following the Charities SORP {FRS 1021 published in
October 2019 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Pfa¢ti¢e effective from 1 April 2005 which has since been withdrawn.
Village Hall Ua Wrington Memorial Hall & Recreation Field Committee meets the definition of a public
benefit entity under FRS 102. Assets and liabilities are inilially recognised at historical cost or
transaction value unless otherwise slated in the relevant accounting policy.
2.2 Income
All income is recognised once the Charity has entitlemenl to the Income, il Is probable that the
income will be received and the amount of income receivable can be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of
receipt and the ability to eslimate with sufficient accuracy the amount receivable. Evidence of
enlillemenl lo a legacy exisls when the Charity has sufficient evidence that a gift has been lefl to
them {Ihrough knowledge of the existence of a valid will and the death of the benefactor) and the
executor is satisfied that the property in question will not be required lo satisfy claims in the eslate.
Receipt of a legacy musl be recognised when it is probable that il will be received and the fair value
of the amount receivable, which wll generally be the expected cash amount lo b8 distribuled to the
Charity, can be reliably measured.
Grants are included in the Ststemenl of Financial Activities on a receivable basis. The balance of
income received for specific purposes but nol expended during the period is shown in the relevant
funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its
recognition is deferred and included in creditors as defe￿ed income. Where entitlement occurs
before income Is received, the income is accrued.
Other income is recognised in the period in which it is receivable and lo the extenl the goods have
been provided or on completion of the Se￿1￿.
Page 7

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITTEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles (continued)
2.3 Expenditure
Expenditure is reGognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable Ihal a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
nvolved in undertaking each activity Direcl costs attnbutable to a single activity are allocated directly
to that 8Ctivity- Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of tlme spenl, and depreclatlon
charges allocated on the portion of the assel's use.
Expenditure on charitable activities is incurred on directly undertaking the aclivilies which further the
Charills objectives, as well as any associated support costs.
All expendilure is inclusive of irrecoverable VAT.
2.4 Government grants
Govemmeni grants relating lo langible fixed assats are treated as deferred Income and released to
the Statement of Financial Activilies over Ihe expecled useful lives of the assets concerned. Other
grants are Grediled to the Statement of Financial Activities as the related expenditure is incurred.
2.5 Interest receivable
Interest on funds held on deposlt Is included when receivable and the arnount can be measured
reliably by the Charity- this is nomially upon nolificalion of the interest paid or payable by the
inslitulion with whom the funds are deposited.
2.6 Tangible fixed assets and depreciation
Tangible fixed assets costing £NIL or more are ¢2pitalised and recognised wh8n future economlc
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are Inilially recognised at cost. After recognition, under the cost model, tanglble
rixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be
included in the measurernenl of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives.
Depreciation is provided on Ihe following basis:
Plant and machinery
Fixtures and fittyngs
250/0 Straight line
250/. Reducsng balance
2.7 Debtors
Trade and other debtor5 are recognised al the settlement amounl after any trade dlscount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 8

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMirrEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcSes (continued)
2.8 Cash at bank and in hand
Cash al bank and in hand includes cash and short-lerm highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening ol the dep051t or similar account.
2.9 Llablllties and provislons
Liabilities are recognised when there is an obligation at the Balance Sheel date as a result of a past
event. it is probable that a transfer of economic benefit will be required in settlemenl, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount thal the Charity anticipates Il wll pay to settle the debt or the
amount it has received as advanced payments for the goods or servi￿S il must provide.
Provisions are measured at the best eslimaie of the amounts required to settle the obllgation. Where
the effect of the time value of money is material, the provision is based on the present value of those
amounts, discounted at the pre-t2x discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Stalemenl of Financial Activities as a finance GOSI.
2.10 Flnanclal Snstruments
The Charity only has financial assets and financial Ilabillties of a kind that qualify as basic financlal
instruments. Basic financial instruments are initially recognised al transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently
measured al amortised cost using the effective interest method.
2.11 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of Ihe Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocaled to th8 appropriate fund,
Income from donatlons and legacles
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Parish Trust Income
1.060
12,000
1,371
1.736
1,060
12.000
1,371
1,736
1,039
12,000
1,584
1.720
Parish Councll Grants
Solar Panel Income
Annual Club Rents
16,167
16.167
16,343
Page 9

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMITfEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Investment Income
Unrestricted
funds
2025
Total
funds
2025
Tot81
funds
2024
Bank interest receivable
65
65
Other Incoming resources
Unrestrlcted
funds
2025
Total
funds
2025
Total
funds
2024
Rental Income
Other income
16,700
1,361
16,700
1,361
15.G34
1,530
18,061
18,061
76,564
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2025
Total
funds
2025
Tol81
funds
2024
Charitable expenditure
41,196
41,196
44,093
Analysis of expenditure by actlvitles
Support
costs
2025
Total
funds
2025
Total
funds
2024
Charitable expenditure
41.196
41,196
44,093
Page 10

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMIThEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysls of expendlture by activities (continued)
Analysis of support costs
Total
funds
2025
Total
funds
2024
Actlvitles
2025
Wages and salaries
Accountancy
Licence fees
Employee pension scheme
Water rates
Llght, heal and power
Insurance
20,692
804
407
2,075
798
6,663
545
20,692
804
20,579
780
407
1,663
526
8,261
438
4, 725
3,367
1,057
407
2,075
798
6,663
545
4,040
2,451
795
Repairs and maintenance
Recreation field maintenance
Telephone and fax
Stationery and cleaning
Sundry expenses
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Bank charges
4,040
2,451
795
693
101
100
966
693
101
820
182
1,288
100
966
66
66
41.196
41,196
44.093
Independent oxaminerfs remuneration
The independent examinerfs remuneration amounts to an independent examiner fee of £804 (2024
£7801.
Staff costs
2025
2024
Conlrfbution to defined contribution pension schemes
Wages and salaries
2,075
20.692
1,663
20,579
22,767
22,242
Page11

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COmMf￿EE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Staff costs (continued)
The average number of persons employed by the Charity during the year was as follows..
2025
2024
Adminlslralion
No employee re￿1V￿d remuneration amounting to more than £60,000 in either year.
10. Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2024 £NILJ.
During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NILJ.
Tanglble flxed assets
Plant and Fixtures and
machlnery
flttings
Total
Cost or valuation
Al 1 April 2024
3,117
6,870
9.987
At 31 March 2025
3,117
6,870
9.987
Depreclatlon
Al 1 April 2024
Charge for the year
2,818
100
3,006
966
5,824
1,066
At 31 March 2025
2,918
3,972
6,890
Net book value
Al 31 March 2025
199
2,898
3,097
At 37 March 2024
299
3,864
4,163
Page 12

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD COMMIThEE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12.
Debtors
2025
2024
Due within one year
Trade debtors
278
278
Creditors: Amounts falling due within one year
2025
2024
AcGruals and deferred income
804
780
14.
Flnanclal Instruments
2025
2024
Flnanclal assets
Financial assets measured at fair value through Income and expenditure
4,301
9,835
15.
Statement of funds
Statement of funds - current year
8alance at
31 March
2025
Balance at 1
April 2024
Income Expendlture
Unrestricted funds
General Funds - all funds
T3,496
34,294
{41,196}
6,594
Page 13

VILLAGE HALL TIA WRINGTON MEMORIAL HALL & RECREATION FIELD cOMMI￿EE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. Analysls of net assets between funds
Analysis of net assets between funds- current year
Unrestricted
funds
2025
Total
funds
2025
Tanglble fixed assets
Current assets
Creditors due within one year
3.097
4,301
18041
3.097
4,301
(804)
Total
6,594
6,594
Analysis of nel assets between funds - prior year
Un￿$[riCted
funds
2024
Total
funds
2024
Tanglble fixed assets
Current assets
Credllors due wlthin one year
4,163
10.113
1780)
4.163
10,113
(780)
Total
13,496
13,496
P2ge 14