2025-09-30-accounts - Appleton Thorn Village Hall Fund

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Appleton Thorn Village Hall is a community facility serving the residents of Appleton Thorn and the surrounding area. The hall provides a venue for a wide range of community activities, including regular user groups, children’s activities, social events and private functions.

During the year the trustees continued to manage and maintain the hall for the benefit of the local community, ensuring it remained a safe, accessible and welcoming facility. Income was generated through hall hire, bar activities, events and grants, with expenditure focused on the running costs, maintenance and improvement of the building and facilities.

The trustees are grateful for the continued support of local residents, volunteers, users of the hall and grant providers, including the National Lottery and Morrisons Community Fund. Grant funding received during the year has been used towards improvements and equipment that support the continued operation and development of the hall.

The trustees continue to focus on the long-term sustainability of the hall, maintaining good governance, sound financial management and ensuring the facility remains available for community use for future generations.

APPLETON THORN VILLAGE HALL FUND CHARITY NUMBER 507976 STATEMENT OF FINANCIAL POSITION AS AT 30TH SEPTEMBER 2025 2025 2024 INCOME Note Unrestricted Restricted income income TOTAL INCOME TOTAL INCOME Hall Hire and Social Functions Bar rent Pool Table Membership Subscriptions Car park Donations and fundraising Other grants Bank and Building Society Interest Gift Aid 15,497 12,513 1,266 11,123 470 5,151 30,000 492 50 15,497 12,513 1,266 11,123 470 5,151 30,000 492 50 18,243 12,242 1,639 8,767 5,740 45 76,561 76,561 46,676 EXPENDITURE Repairs and renewals Garden refurbishment Cleaning and refuse Rates, water, electricity and gas Telephone, postage and stationery Accountancy fee Website and advertising Insurance Miscellaneous Fund raising costs Functions Depreciation 63,207 5,197 2,110 7,231 796 250 195 63,402 5,197 2,110 7,231 796 250 13,828 1,795 2,396 12,232 855 250 816 1,551 50 5,750 583 1,491 41,597 881 50 4,350 881 50 4,350 1,267 85,339 1,267 85,534 195 NET INCOME Transfer between funds -8,778 -195 -8,973 5,079 NET MOVEMENT IN FUNDS -8,778 -195 -8,973 5,079 Total funds brought forward TOTAL FUNDS CARRIED FORWARD 94,841 86,063 6,461 6,266 101,302 92,329 96,223 101,302 Page I

APPLETON THORN VILLAGE HALL FUND CHARITY NUMBER 507976 STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 2025 2024 FIXED ASSETS Note Unrestricted Restricted TOTAL TOTAL Property Land Fittlngs and furnishings Equlpment 17,843 10,897 5,426 1,755 35 922 17,843 10,897 5,426 1,755 35 922 17,843 10,897 6,384 2,066 37 190 CURRENT ASSETS Sundry debtor and Prepayment Bank account Savings account Cash in hand 441 2,244 46,709 998 50 391 441 3,022 52,196 998 56 657 775 22,126 40,772 690 64 362 779 5,487 6266 CURRENT LIABILITIES Sundry creditors and accruals 250 250 250 250 250 250 Net Current Assets 50,141 6,266 56,407 64,112 TOTAL ASSETS 86,063 6,266 92,329 101,302 REPRESENTED BY:. Restricted income funds Unrestricted funds 6,266 86 063 92,329 6,461 94 841 101,302 Signed on behalf of all trustees Name Signature Date approved Page 2

Notes to the accounts Note I Basis of preparation 1.1 Basis of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. 1.2 Going concern The trustees consider that there are no material uncertainties about the ability to continue as a going concern. 1.3 Change to accounting policy The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2. 1.4 Changes to accounting estimates No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). 1.5 Material prior year errors No material prior year errors have been identified in the reporting period (3.47 FRS 102 SORP). Page 3

Noles t() 11)(J accouiits Note 2 Accountlng pollcies 2.2 INCOME Recognltlon of Income These are included In the Statement of Flnancial Activitles (SOFA) when: the charity becomes entitled to the resources,. It is more Ilkely than not that the trustees will receive the resources the monetary value can be measured wlth sufflcient reliability. Offsettlng There has been no offsettlng of assets and Ilabllltles, or Income and expenses, unless required crlteria are met (5.10 to 5.12 FRS 102 SORP) Grants and donatlons Grants and donatlons are only included in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). Govornm•nt Grants The charlty has recelved government grants In the reportlng perlod under the appllcatlon of the Covld 19 government grant f undlng. Tax roclalms on donatlons Gift aid recelvable is included in income when there is a valld declaration from the and glfts donor. Any Gift Ald amount recovered on a donation Is consldered to be part of that gift and is treated as an additional to the same fund as the inltial donation unless the donor or the terms of the appeal have specified otherwise. Volunteer help The value of any voluntary help recelved Is not included in the accounts but Is described in the trustees, annual report. Income from Interest This is included in the accounts upon receipt and the amount receivable can be measured rellably. Income from membershlp Membership subscriptions which gives a member the right to buy servlces or other subs¢rlptlon$ benefits are recognlsed as income earned from the provision of goods and services as fncome f rom charltable actlvltles. 2.3 Expendlture and Ilabllltles Llablllty recognltlon Liabllltles are recognlsed where it Is more Ilkely than not that there Is a legal or construrtlve obllgatlon commltting the charlty to pay out resources and the amount of the obligation can be measured with reasonable certainty. Deferred Income No materlal item of deferred income has been Included in the accounts. Credltors The charity has creditors which are measured at settlement amounts less anytrade dlscounts. Baslc flnan¢lal Instruments The charity accounts for basic financial instruments on Initial recognition as per paragraph 11.7 FRS102SORP. Subsequent measurement Is as per paragraphs 11.17 to 11.19, FRS102 SORP. 2.4 Assets Tanglblo flxed assets for use by charlty These are capltallsed If they can be used for more than one year, and cost at least £300. They are valued at cost. The depreclatlon rates and methods used are dlsclosed In note 5. Debtors Debtors are measured on initial recognition at settlement amount after any trade dlscounts or amount advanced by the charity. Subsequently, they are measured at the cash or other conslderation expected to be received. Page 4

2025 2024 Note 3 Fees for certain items of expenditure Independent examiners fees 250 250 Note 4 Fixed Assets Fittln Furnishin Pro ert Land ui Total Cost or valuation At beginning of year Addltlons At end of year 50,650 10,897 21,179 9,546 92,272 50,650 10,897 21,179 9,546 92,272 Depreciation At beginning of year Charge for the year At end of year 32,807 14,795 958 15,753 7,481 310 7,791 55,082 1,267 56,350 32,807 Net book value At beginning of year At end of year 17,843 10,897 6,384 2,065 37,190 17,843 10,897 5,426 1,755 35,922 Depreclation has been provlded at the followlng rates: Property - no depreciation has been charged as It Is the oplnlon of the committee that with policy of contlnued malntenance the net reallsable value would be In excess of the cost. Flttlngs & Furnlshlngs- 15% reducing balance basls Equlpment. 150/0 reduclng balance basls Land is not depreciated Note 5 Sundry Debtors and prepayments 2025 2024 Prepayments 441 775 441 775 Page 5

Note 6 Sundry creditors and accruals 2025 250 250 2024 250 250 Accruals Note 7 Restricted funds movement Defibrillator reserve 2025 2024 brought forward Income . 901 757 Donation 715 Expenses: S Plass Pads. Etc -122 -571 779 901 IBF Tree Fund 2025 2024 Brought Forward Expenses . 5,560 -73 5,560 5,487 5,560 Page 6

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Appleton Thorn Village Hall Fund On accounts for the year 30th September 2025 Charity no 507976 ended (if any) Set out on pages

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 / 09 / 2025 .

Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s 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 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

accounting records were not kept in accordance with section 130 of the Act or
the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Signed: Paul Carty Date: 06/05/2026 Name: Paul Carty Relevant professional Association of Accounting Technicians qualification(s) or body (if any): Address: 234 Manchester Road Warrington WA1 3BD

October 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

October 2018

IER