a
## HIGH LEGH COMMUNITY ASSOCIATION (INCLUDING HIGH LEGH VILLAGE HALL)
ACCOUNTS FOR THE YEAR ENDED 30™ SEPTEMBER 2025
Registered Charity Number: 511391
## Treasurer’s Report
| have prepared the Receipts and Payments Account for the year ended 30" September 2025 in accordance with the books and records of the High Legh Community Association) including High Legh Village Hall) and from information and explanations provided to me.
Martin T Roberts
Date:Honorary20 Treasurerho! \e
## Independent Examiner’s Report to the Trustees
.
| have examined the Receipts and Payments Accounts for the year ended 30th September 2025.
My examination was carried out in accordance with the general Directions given by the Charity Commission under section 145 of the Charities Act 2011.
In connection with my examination, no matter has come to my attention that gives me reasonable cause to believe that, in any material respect:
- e the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or
- e the accounts do not accord with the accounting records; or e the accounts fail to comply with the applicable requirements concerning their form or content.
'
James Hallewell ACA Independent Examiner Date: 2O/11/2S
ie
## HIGH LEGH COMMUNITY ASSOCIATION
|ReceiptsSummary forthe yearended 30th September 2025|ReceiptsSummary forthe yearended 30th September 2025|ReceiptsSummary forthe yearended 30th September 2025||||
|---|---|---|---|---|---|
|||Yearended30°||Yearended30"||
|RECEIPTS||September2025
£||September2024
£||
|Revenue Receipts||||||
|Newsletter||2,415.00||2,332.00||
|Sunday Teas||5,161.81||4,522.87||
|Bingo Nights||2,342.78||1,948.91|;|
|Cheese and Wine||160.00||0.00||
|Pizza Nights
Jacob’s Pizza Van Pitch Fees||643.41
320.00||1,277.26
0.00||
|HL. 10k Race
Donation from making of Skoda TV advert||14,037.46
300.00||13,789.42
0.00||
|Farmers Market||245.00||200.00||
|Donations in Memory of Michael Greaves||515.00||0.00||
|Sale of Zettle machines and credits therefrom||0.00||122.02||
|DDay Celebrations (Joint with Parish Council)
VED Celebrations (Joint with Parish Council)||0.00
1,795.85||1,512.30
0.00||
|Unassigned receipt|Sub-Total—-.27,994.31|$8.00,
—-.27,994.31||8.00
25,712.78||
|Capital Receipts||0.00||0.60||
|Total Receipts||£27,994.31||£25,712.78||
|PaymentsSummary forthe yearended 30th September 2025||||||
|||Yearended 30"||Yearended30"||
|PAYMENTS||September2025||September2024||
|Revenue Payments||||||
|Newsletter
Sunday Teas
Rent Paid to V. Hail
Other £1325.21|£1,500.00|3,826.01
2,825.21||3,343.20
1,992.95||
|Cheese and Wine||0.00|‘|0.00||
|Bingo Nights
Pizza Nights||907.73
297.39||1,206.34
839.40||
|Jacob's Pizza Van advertising
10k HLRM Race
Christmas Cheer||14.40
12,420.89
99.58||0.00
11,326.98
0.00||
|DD Celebrations (Joint with Parish Council)
VED Celebrations (Joint with Parish Council)||0.00
1,795.85||1,512.30
0.00||
|Other Expenditure||||||
|SER Fund
AGM expenses incl Tokens ofAppreciation
Administration/Sundries||275.00
83.23
0.00||1,000.00
282.53
116.79||
|Rent Paid to Village Halli for CA meetings||185.00||210.00||
|Web Hosting (Including new website design)
Coffee and Friendship||195.31
425.00||1,054.04
443.50||
|BLS Training||200.00||0.00||
|Membership of CVS (Advice for Events, etc)||0.00||50.00||
|Bank Charges||71.38||79.61||
||Sub-Total—-|—- 23,621.98||__.._23,457.64||
|Capital Payments||||||
|Purchase of SumUp reader||0.00||75.99||
||Sub-Total|0.00||75.99||
|Total
|||23,621.98||23,533.63||
|Opening Balance
Total Receipts||17,345.98
27,994.31|01/10/2024|15166.83
25712.78|01/10/2023|
|Total Payments||23,621.98||23533.63||
|Closing Balance||__ 24,718.31|30/09/2025|-17,345.98—_-|—_-30/09/2024|
|Represented by||||||
|Cash in Bank
Cash in Hand||£21,573.70
£144.61||£17,214.22
£131.76||
|ClosingBalanceasof30thSeptember2025||£21,718.31||£17,345.98||
## HIGH LEGH COMMUNITY ASSOCIATION
## Receipts and Payments Summary for the year ended 30th September 2025
|||||Receipts less|
|---|---|---|---|---|
|Newsletter
SundayTeas
BingoNights
Pizza Nights
ChristmasCheer
Cheese&Wine(14/11/25)
Jacob'sPizzaVan
10kHLRMRace
;
Donationfrom making ofSkodaTVadvert
Donations inMemory ofMichael Greaves
FarmersMarkets
VEDCelebration (Jointwith Parish Council)
Unassigned receipt||Receipts
£
2,415.00
5,161.81
2,342.78
643.41
0.00
160.00
320.00
14,037.46
300.00
515.00
245.00
41,795.85
58.00|Payments
£
3,826.01
2,825.21
907.73
297.39
99.58
0.00
14.40
12,420.89
0.00
0.00
0.00
4,795.85
0.00|Payments
£
-1411.01
2336.60
1435.05
346.02
-99,.58
160.00
305.60
1616.57
300.00
515.00
245.00
0.00
58.00|
||Sub-Total|27,994.31|22,187.06|5807.25|
|Other Expenditure|||275.00|-275.00|
|SER Fund
RentPaid toVillage Hail forCAmeetings|||185.00
195.31|**-1**8**5.**00
9
31|
|Website
Coffee and Friendship
Administration/Sundries
Token ofAppreciation andAGMexpenses|||425.00
0.00
83.23
200.00|-425.00
0.00
-83.23
-200.00|
|BLS Training|||71.38|-71.38|
|Bank Charges|||||
||Sub-Total||1,434.92|-1434.92|
|Totals before Capital Expenditure||__27,994.31 _|23,621.98«4372.33||
|Capital Expenditure
Purchase ofSumUp reader
NetMovement in cashfortheyear||27,994.31|0.00
23621.98|4372.33|
|Opening Balance at istOctober 2024
NetMovement in cash forthe year
ClosingBalance30thSeptember2025||17,345.98
4,372.33
21,718.31|||
**----- Start of picture text -----**
HIGH LEGH COMMUNITY ASSOCIATION
Reserves
30 September 2025
CASH BOOK ee
£17,345.98
£27,994.31
Minus Expenditure ; £23,621.98 _—_—>
Closing balance Le £21,718.31_ -
Allocation ofbank balance — £21,718.31_
Restricted Funds | £0.00
UnrestrictedFunds Balance_—| £21,718.31
a
Designated funds
Community CPR Training ___ £1,000.00
Newsletter Reserve =£1500.00 £1,500.00
————“oTAL. ———¢4,500.00,
— £17,218.31
Undesignated Funds__
**----- End of picture text -----**
High Legh Village Hall
Receipts and Payments Account for the year ended 30th September 2025
|||||YearEnded|YearEnded|
|---|---|---|---|---|---|
||||30September||30September|
|||||2025|2024|
|RECEIPTS|Notes|||26,273.05|32,995.34|
|Hall lettings to external users
ContributionbyCAforuseofHall
Lettingsincomerelatingtopreviousyear
FITpayment (Solarelectricitygeneration)
Utilities rebate (energy supplierrefunds)
Various refundsfromCA&PC|1
2
3|||2,335.00
2,173.25
1,413.55
0.00
632.**0**2
0.0|2,328.75
2,626.25
1,732.97
119.72
553.38
22.00|
|Refundsfrom third parties||||0.00|0.00|
|Sundries|Sub-total|||32,826.87|40,378.41|
|||||0.00|0.00|
|Capital Receipts||||||
|||||32,826.87|40,378.41|
|Total Receipts||||||
|PAYMENTS||||||
|Revenue Payments||||1.00|1.00|
|Hall rentto landlord
Lettings (Refundsseenotes)
Utilities
Insurance
HallCleaning Services includingsupplies|7|||20.00
5,874.62
5,769.12
3,602.46
2,067.47|0.00
8,874.30
2,576.04
3,130.27
2,152.81|
|Waste Collection
Telecommunications
Repairsand Maintenance|4|||337.95
5,3**3**9.**8**2
31 .7|297.61
4,812.76
606.60|
|Hall Administration and Sundries||||6,155.50|4,704.28|
|Hall Manager
Performing Rights Society|5|||790**.**92
174 65|738**.**52
164 25|
|TV Licence||||50.00|65.36|
|Bank Charges||||960.00|0.00|
|Legal fees||||0|0.00|
|Other|||Sub-total|31,457.29|28,123.80|
|Capital Payments
NewWaterBoiler in kitchen
Replacementoflightfittings MikeWalkerRoom
Hand held Microphoneand LineAmplifier
Vacuum Extension Hoseforcleaning highareas||||i?)
0
48.91
16.56
143.98|920.23
903.60
0.00
**0.00**|
|New Coffee Percolator for kitchen||'||366.34|0.00|
|New Kyocera laser printer||||||
||||Sub-total|575.79|1,823.83|
|||||32,033.08|29,947.63|
|Total Payments||||||
|Opening Balanceat1°October2024
Net(Payments)/Receipts
ClosingBalanceat30September 2025||||78,579.65
793.79
**_**79,373.44__78,579.65_|68,148.87
10,430.78
__78,579.65_|
|
## High Legh Village Hall
**----- Start of picture text -----**
Note and item Explanation 2025 2024
£ £
1 This income is broken down as follows
Contribution by CA for Hall rent Sunday Teas 1,500.00 1,520.00
CA Meetings 185.00 210.00
Coffee & Friendship 425.00 417.50
Events 225.00 181.25
TOTAL 2,335.00 2,328.75
2
FIT payment 1,413.55 1,732.97
3
Various refunds from CA & PC Water Bill for School House 632.02 553.38
**----- End of picture text -----**
4 Repairs and Maintenance
## A breakdown of expenditure incurred for the year as follows:
||||Item||||
|---|---|---|---|---|---|---|
|Smiths of Derby|||Service of clock tower||327.60|0.00|
|D Knight|||Repairs to Handrail in main hall plus other repairs||62.50|0.00|
|Jackson Fire|||Fire equipment checks and repairs||391.20|1,265.40|
|D Knight|||Repairs to Disabled WC, New casters for|trolley table|103.30|0.00|
|BT Field|||Work in ladies,gents and disabled toilets||0.00|220.07|
|Aquaspray|||Service and Repair to floor cleaner||45.00|114.00|
|D Knight|||Repairs to carpet tiles||25.00|0.00|
|D Knight|||Replacement Light Switches(Hall) & Sockets(annexe)||29.04|0.00|
|D Knight|||Supply and fit new locks to CA cabinets||55.97|0.00|
|D Knight|||Supply and fit timber covers in clock tower||75.00|0.00|
|B Entwistle|||Repairs to lighting and power supplies||77.00|76.20|
|B Entwistle|||Repair to fused spur Kitchen Water Heater||0.00|44.00|
|Volunteer|||New Door sign||0.00|4.91|
|D Knight|||New PA system and associated work||139.32|0.00|
|Aquila Heating|& Plumbing||Boiler Servicing and repairs||431.92|383.66|
|Ashley Wooden|Flooring|Ltd|Refurbish Main Hall Wooden Floor and subsequent repair||0.00|2,250.00|
|NEFF|||Repair to kitchen oven||0.00|374.52|
|Squarebridge|||Project Scoping as directed by trustees||412.50|0.00|
|Cheshire PATTesting|||PAT testing||50.00|0.00|
|Janet Harrison|||Additional keys for Sheds||20.00|0.00|
|John P Whyte and others|||Painting of Hall||2,844.47|0.00|
|David Blake|||Window & Solar Panel Cleaning|‘|250.00|0.00|
|David Blake|||Gutter cleaning||0.00|80.00|
||||Total||5,339.82|4,812.76|
|||5|Allows us to perform live as well as listen|to|||
|Performing Rights Society|||recorded music.||||
||6||||||
|Equipment replacement|||||||
|New Water heater in kitchen|||Full replacement||0.00|920.23|
|Replacement of light fittings Mike Walker Room|||Full replacement||0.00|903.60|
|Hand held Microphone and Line Amplifier|||||48.91|0.00|
|Vacuum Extension Hose for cleaning high areas|||||16.56|9.00|
|New Coffee Percolator for kitchen|||||143.98|0.00|
|New Kyocera laser printer|||||366.34|0.00|
||||Total||575.79|1,823.83|
|||7|||||
||Letting|Refunds|||||
|HearingDogsforDeafPeople|||PaymentmadetwiceinMay2024-RefundClaimed||20.00|0.00|
## High Legh Village Hall Reserves 30" September 2025
**----- Start of picture text -----**
Cash Book
Opening Balance
1 October 2024 £78,579.65
Plus Income _ £32,826.87
_Minus Expenditure £32,033.08
Closing Balance £79,373.44
Allocation of Bank Balance | £79,373.44—
_______RestrictedFunds|£0.00
Designated Funds 7
Emergency Reserve - £20,000.00
_ Lobby Carpets _£2,000.00 [©]
____Internal Repainting of Hall(2028) | £4,000.00
External _
Repainting of Hall(2026) __£20,000.00
Upgrade Heating System(Annexe) £3,000.00
Upgrade HeatingUpgradeSystem(MeetingHall Heating room) __£15,000.00£3,000.00 _
a __ ‘Total =——SS—S—S|s«£67,000.00
Undesignated Funds Balance =| £12,373.44|
**----- End of picture text -----**
||2023/2024|2024/2025|
|---|---|---|
|HLCA Income|25712|27994|
|VH income|40378|32826|
||**66090**|**60820**|
|HLCA Expenditure|23534|23622|
|VH Expenditurre|29948|32034|
||**53482**|**55656**|
|Grants|1000|275|
## Independent Examiner’s Report to the Trustees
| report to the trustees on my examination of the Receipts and Payments Accounts for the year ended 30 September 2025, which are set out below
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. They are satisfied that the accounts comply with the requirements of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations.
| am qualified to undertake the examination by being independent of the charity and having the requisite ability and practical experience to carry out a competent examination of the accounts. My responsibility is to examine the accounts under section 145 of the Charities Act 2011 and to follow the procedures laid down in the general Directions given by the Charity Commission.
## Basis of Independent Examiner’s Statement
My examination was carried out in accordance with the general Directions given by the 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 disclosures in the accounts, and seeking explanations from you as trustees concerning such matters.
The procedures undertaken do not provide all the evidence required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view’.
## Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention that gives me reasonable cause to believe that, in any material respect:
- e the accounting records were not kept in accordance with section 130 of the Charities Act 2011; or
- e the accounts do not accord with the accounting records; or
- e the accounts do not comply with the requirements of the Charities Regulations 2008 as amended.
## Signed:
James Hallewell ACA Independent Examiner Date: 20| i los
## Summary of Work Performed
## For the Trustees
As part of my independent examination of the Receipts & Payments Accounts for the year ended 30 September 2025, | carried out the following procedures, in line with Charity Commission Directions and good practice for charities of this size:
## Accounting Records & Bank Verification
- e Reviewed the full cashbook for completeness, unusual items, and significant transactions.
- e Vouched a selection of payments to supporting records.
- e Verified opening and closing bank balances to the year-end bank statements.
- e Performed casting checks on the current year’s accounts and reconciliations against prior year comparatives.
## Expenditure, Assets & Capital Items
- e Carried out a cursory review of all invoices relating to capital expenditure and confirmed appropriate documentation was available.
- e Checked that expenditure was consistent with the charity's objectives.
## Governance, Controls & Compliance
- e Reviewed trustee minutes for major decisions, conflict management, and financial oversight.
- e Confirmed no related party transactions were identified and that trustee declarations were up to date.
- e Considered the adequacy of the charity’s banking arrangements, including authorised signatories.
- e Confirmed that appropriate insurance cover appears to be in place.
## Financial Position & Going Concern
- e Considered the charity’s financial position and cashflow, and whether the trustees’ use of the going concern basis remains appropriate.
## Conclusion
No issues came to my attention during the course of my work that require reporting to the trustees or adjusting in the accounts.
It is important to note that this is an independent examination and not an Audit. An Audit requires more rigorous testing and procedures and is not required by the Charity Commission for entities of this size