Churchgates n
Financial Statements
Drinkstone War Memorial
Institute
For the Year Ended 31 March 2025
Charity No. 304876

Drinkstone War Memorial Institute
Financial statements ft•r the year ended 31 March 2025
Trustees, Report for the year ended 31 March 2025
The T￿￿teeS submit their rqK)rt 2nd the accounts for the year ended 31 March 2025.
The 2ppointment of twstees took place at the committee meeting lollowing the Annual General Meetsng
on 10 Junc 2024 vlhcn thc following wcrc rc-clcctc(L
Chair and Tn7stee
Vice Chair and Trustee
Susan Foulsham
Robin Sharp
Ixsley Canham
Nichola5 Hill
Sccretaty aod T￿￿tee
Trc25urcr 2nd Tn￿tee
Tr￿stee
Liadi Be￿
Trustee
Sheila Bcswick
T￿￿tee
Valerie Birkett
TnLStee
Brcnda Elphick
Susan Gorcham
Tti]stee
Trustee
Hannant
Tr￿stee
Shci12 Richcs
In addition there w￿e the following rcprcsentstive (ex officio) members of the committcc.
Non.voting rq)resentattve (for PQ Chrffistine Emery
Non-voting reptcsentativc (for PCQ c￿ls11ne tAmE
Objectives and Activities
The use of the land and bujldjngs for a memorial to the p)arishioners of Dtinkstonc who fcll in the Great
W2r of 1914 _ 18 2S 2 public or sryllsge hall for thc purpse of phFSiC212nd mentsl trgjnu4 and rccre2tion31
3nd so(iaL mor312nd intdlectu21 dcvdopmcnt through thc mcdium of re2dll]g 2nd recrearion rooms.
brary, lectures. classes. recreations gnd cnicrt3tnmcnt ot othcThFise 2s may be found expe(h"ent for the
inh2bir2nts of the P￿]Sh of Drinkstonc.
The trustces have duc rcgard to the Chglity" Comn)Assioft guidance on public bencfit.
Achievements and perforniance
The con]mittee and trustees continuc to organise events to SUPFK)rt thc runni￿ costs of thc hall vlhich 15
available to the community of Drinkstonc for hirc for a vaticty of local uscs.

Drinkstone War Melnorlal Institute
Financial statements for the year ended 31 March 2025
Trustees, Report for the year ended 31 March 2025
Financial Review
Going concetn
-4ficr making appropriate cnqutties, the uvstees havc g re2son2ble expectation that the chsrity, has
adequ2te resources to continuc in oper2uong1 existcncc for the foreseeable futurc. For thts re2s0n
thci" continue to adopt the going concern b2sis In preparing thc fin2nci21 sratements.
FAnaoce
The General Fund ts uorestticted and rdates to thc receipts from lettin& rccychng, donations, feed in
t2riff and gross income from fi￿d r215￿ ￿'ents aod actilryties. Pa)ments iacludc the c2rer2ker,
dectriary, insurance. watcr. br02db2n(L Fund raising cxpcnses and purchases in conneciion with the
Hall. During the vcar 3 leg2cy of £15,646 was reccii.cd from the esr2te of Nlr5 Nl. Tvor-jones
deceased. The Trustccs hai-c dccided to form a new fi￿d Thc li-or-Jones l£gacs' Fund. so th2t the
gcncrous leg2cy can be used for future capt121 projects.
The New 112ll Fund is resttictcd and covcrs the depreciation of the building and related assets.
"rhc hlainrcn2nce Fund is designated and was creared to cover known and unforeseen maintenancc
of the hall rathcr than routine repairs.
The Ivor-joftcs l£gag Fund ts desyiated for capital proiects.
B2nk and cash balanccs at the )e2r were £13.(KK) in the General Fun￿ £55J7) in the
I2￿[en2nCe Fund and £15.646 in the Ivor-Jone5 Ixgacy Fund.
Reseries policy
It is thc charity's policy to maintain rcscrves in the General Fund to coNer 2 mmimwn of onc ycar's
annual cxpcndtture.
StNcturei governance and management
Thc Trust Is constituted under a declaration of trusi d21ed l April 1921 and a Schane approved by thc
Board of the Chanty. Commissioncrs for England and iX:2Ies on 6 Noi"ctnber 1951, as amendcd by
resolution datcd 12 Junc 2017 and a resolution datcd 27 Novembcr 2017.
The regtstration numbcr is 31)4876.
Thc trustccs 2nd committee operatc thc Hall on 2 d2v ro day basts. None receiiTe an! remuncrgtion.

Drinkstone War Memorial Institute
Financial statements for the year ended 31 Maych 2025
Trnstees, Report for the year ended 31 March 2025
Trnstoes, responsibility statement
The trnstees 2re responsible for prep2ting the Tn￿tee$, report and the finan(i21 st2ieo]ents.
The ttustecs are rcquired to:
Sclcct suitable accounfing policics 2nd then appty them consjstentty.
Make iudgcmcnts 3nd 2ccounting estim2tes that are reasonablc and prudcnL
Piq)are the [￿2￿cIal ststements on the going concern basi5 unles5 It ts inappropiiatc to presume
that thc charity will continuc in opctation.
The ttustees are responsjblc for kcq)ing adcquatc accounting records that are sufficitht to show md
eYp12in the chan"ty's transactions and th"sdose with rca50nablc accur2CI" at 2ny rime the flnancial Position
of the charitj. They are 3150 responsible for saleguxrding thc asscts of the ch2llThT and hence for talung
rcas0112blc stq)s for thc prevention 2nd derection OE fraud and othcr ittcgu13n"tics.
The report was approvcd by the Tn￿teeS onl.V.£Ath& signed on thcir bchalf bT.-
Susan Foulsham
Chair
Nicho135 Hill
Treasur

Drinkstone War Memorial Instltute
Financial statements for the year ended 31 March 2025
Statement of Financial Activities for the year ended
31 March 2025
General fund
2fj25
2024
General fund - untesttACted
Income
L£rtings
Refimdable deposits
Recycling
Fund raising events (note 2)
Fund t2ising activities (note 3)
Donations and sundry rcceipts
Legaci. from the eststc of Mrs M Ivor-Jones deceased (notc 6)
Tuesday Club
IL*cal Authority grants
E.O.N. F.l.T.
RcfillLds
Interest
9.424
6.998
700
873
3,821
2,985
439
250
766
354
299
351
38.832
17J46
Deduct Expenditure (except capital expenditure)
Rcfundcd deposits
Carct2ker
Clcancr
Electticity
Water ratcs
Repairs, maintcnance and gcneral purchases (note 5)
InsurAnces
Broadband
Firc prevention/ licences/securiry
Indcpcn(Icni examiner
Sundry cxpenses
Fund raising cvcnts cxpcnscs (note 2)
Fund raising activitics cxpcnses (noie 3)
Bank charges
393
2220
1,998
114
6.769
967
112
352
144
419
1.651
1,156
2,413
4488
167
194
lll7
144
769
2J39
95
17.2(K
17,09)
Excess of income
2L632
251
B21ance broughr lotW9
13.0(K)
34.632
(5,986)
(￿,646)
13,251
{251}
Transfer (to) The M2Jnten3nce Fund - net (notc 5)
Transfer (to) The Ivor-jones t42cy Fund (notc 6)
B21ance carticd forward
13,OCKI
The accompanying accounting policies and notes fomi part of these financlal statements.

Drinkstone War Memorlal Institute
Financial statements for the year ended 31 March 2025
Statement of Financial Activities for the year ended
31 March 2025
New Hall Fund - restricted
Maintenance Fund - designated
Ivor-Jones I£g2cy Fund - designated
2024
New Hall Fund- testricted
Expenditure (except capAtal cxpenditute)
Deprcciation
6,619
6.619
(Deficit) of expenditutc over income
(6,619)
(6,619)
Ba13nce brought fotward
Balance canied forwgrd
264,T74
271,393
258,155
264.774
Maintenance Futsd- designated income attd expettditute
Balance brought fotward
Transfer from General Fund (see note 5)
Tnmsfer to General Fund (see note 5)
Balance carzied fotW2rd
49J89
9,193
(3207)
55J75
49,138
6.082
(5,831)
49,389
Ivot-Jone8 lzgacy Fund- designated income and expenditure
Balance brought fotward
Transfer from General Fund (see note 6)
Expenditure
Balance carried fO￿ard
The accompanyln9 accountln9 policles and notes forni part of these financial statements.

Drlnkstone War Memoyial Instltute
Financial statements for the year ended 31 March 2025
Statement of Assets and Liabilities at 31 March 2025
M9intellance
Ivoi-joncs
fund L43cy fA￿d
designatcd
deSig￿ted
New Hall
Total
2025
Totsl
2024
Gencral fund
unrcstticied
restrACted
Fixed assets
Buildu)g (note 4)
FiXn￿e5 & fittings (notc 4)
L2ndsc2ping (note 4)
2)3.110
253,110 259,600
5,04)
5,04S
5,174
258,155
25&155 264,774
Cuttettt assets
Bard2ys Baok - Savings
account
Bardays Bank . Community
account
Cambrkdgc & Counties B2nk I
year Bond
Cash in hand
1280
24,105
li,646
42,031
25,969
9,704
9,704
5.728
31270
31270 30.000
L016
692
1.016
13,(
i),375
li,646
84,021
62,389
13,(KK)
5iJ75
15.646
258,155
341176 327,163
Funds
General fimd
13.IKK)
13,(KlO
55J75
15,(A6
258,155 264,774
13,(K)O
49.389
55J7i
Ivor-jones 14acy fi￿a
New Hall fi￿d
15.646
258,155
13,(KM)
55375
15,646
258,155
341176 327,163
Approved b}. thc T￿￿teeS on ...
and signed on their bthalf by.
S Foulsham

Drinkstone War Memorial Institute
Financlal statements for the year ended 31 March 2025
Accounting policies
Basis oEprepat2tion of financial ststctnents
The accounts 2re on a rece4)ts 2nd paymcnts basis for income and cxpendirute. The direct costs OF
construction of thc new hall and fixrurcs and fittiags are c3pira]isc(L
1.2. Tangible fixcd assets and depreciation
T2ngible fixed assets are cattied at COSL net of dq)reciation. Depreci2tion is providcd st rates calculAted
to write off the cost of fixed assets ovcr their expccted uscful Iwcs on the follow Inses:_
Buildmgs
Fixtures and fittings
Landscaping
50 years Strajghr ]ine
4 years Strgighi line
50 years str2ght line
1.3. Fund accounting
Gcneral fi￿d5 atr unre5ttiCted fiJn(Ls which are available for use 2t the discretion of the trustees in
futtheraocc of the gener2[ objcctives of the chariry and which h2ve not been dcsgn2ted for othcr
PULposes.
Designated fimd5 are those set 2side by the tntstCC5 Eor specific purposes.
Restticted Funds 3re ￿ndS which are uscd in accoidgnce ￿1th spccific restrictions imposed by donors or
which havc been raiscd by the chatity for particular pU4￿se$.
Fund raising events - General fvnd
25
Income Expeoditute
2024
Income Expcndlture
Pub nght
Sale Tt2il
Chtisttnss event
Pantomime
Quiz night
Race mght
Film D￿ht
Coronation event
Childrens ChrA5trnas party
1.680
Llli
712
2.063
445
908
207
87
561
159
1,631
91)
655
1,017
95
59
620
16
150
147
167
615
417
6.626
1339
3,821
1,651

Drinkstone War Memorial Institute
Flnancial statements for the year ended 31 March 2025
Fund raising activities - General fund
2025
Income Expenditure
2024
Income Expcnditure
Vdlage draw
Village draw- fiinds hdd in adi.gnce of draw
1.955
1.09)
2312
312
361
1,156
L955
LO
I,li6
Village draw fimds are also held for a draw to
take placc after 31 March
Fixed Assets
New Hall Fund
Fixmres &
fittings IAnd6caping
Builditig
Total
Cost
b/f at l Aptil 2024
Ad(htions
324.5(K)
6,464
336262
c/f at 31 M2rch 2025
324,￿￿)
5,298
336,262
Depteciatio
b/6 at l Apiil 2024
Ch2rge for thc )"car
c/f 2t 31 March 2025
i298
1290
1?9
71.488
6,619
6,490
71390
5.298
1.419
78,107
Net book" valucs at 31 Nlarch 2025
£2i3.110
£5,04)
£2i8,155
The new bvildAng w2s completed during the Trrar ended 31 Nlarch 2014. It has been dcprcci2ted with
cffcct from I ,Ipril ?014, cogerher wtth the reIated fLXtures and fittings and landscapjng.
Maintenance Fund
A N12intenancc Fund has been estsbh.shed as a dcsign2ted fund 10 coi'cr maintenancc olthe New Hall.
An amount of £3,207 was spcnt on mainteoancc in the }'ear and sei off againsr thc filnd. A transfci to d)e
fund was madc of £9,19.3 in ordcr to rcplenish it and to proirydc sufficieni funds Eor fuDJre majntenance.
Ivor￿one5 Legacy Fund
This fLuid w2s established In the Feat as 3 result ol the generous Icgac). from Mrs M Ivor.Jones. The
amount receiired of £15,646 has bccn transferred to a desgnatcd tund so that it Can bc uti]ised for future
capital projects 31 the discretion of the Trustees.

Drinkstone War Memorial Institute
Flnancial statements for the year ended 31 March 2025
Reserves
In 2ccordance Ivith thc Chatt￿S Rcsctvcs Policy. it has been 2greed d￿t 2 minimum of £13,￿0 should bc
held in the Genergl Fun(L Accordingly the fi￿a h2s been held at this level following the transFcr to the
Maintenance Fund (refer note 5) and the transfer to the Ivor-jones T42c) Fund (refcr notc 6).

Drinkstone War Memorial Institute
Financial statements for the yea¥ ended 31 March 2025
10
I report on the accounts of Drink5tone War Memorial Institute forthe year ended 31 March 2025,
which are set out on pages I to 9.
Thi5 report is made soletyto the trustees. as a body, in accordance with the regulations made under
Section 154 of the Charities Act 2011. My work has been undertaken so that I might state to the
charty's trustees those matters l am required to state to them in an independent examiner's report
and for no other purpose. To the fullest extent pem)itted by law, I do not accept orassume
responsibility to anyone otherthan the charity and the charity's trustees, as a body, for my work, for
thi5 report, or for the opinions I have fomied.
Respective responsibilities of Trustees and Examiner
The charitrfs trustees are responsible for the preparation of the accounts. The chariVs trustees
consider that an audit is not required forthis year (under section 14412) 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 Art:
to follow the procedures laid down in the general Directions given by the Charity Commission
under section 145{5){bl of the Act. and
to State whether particular matters have come to my attention.
Basis of Independent Examiner's statement
My examination wa5 carried out in accordance with the General Directions given bythe Charity
Commission. 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 disc105ures in the accounts, and seeks explanations from you astrustees concerning
any such matters. The procedures undertaken do not provide all the evidence that would be required
in an audit. and consequently no opinion is given as to whetherthe accounts presert a true and fair,
view and the report is limited to those matters set out in the statement below.
Independent Examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respert."
accounting records We￿ not kept in respect of the Charity as ￿qUIred by section
130 of the Act; or
the accounts do not accord wtth those records.
I have no concerns and have come across no other matters in connection with the examination to
which attention should b
wn in this report in order to enable a proper understanding of the
accounts to be reached.
Robin Jackson FCA
Churchgate Accountants Limited
Langton Place
Bury St Edmunds