Claughton Memorial Village Hall 

## CLAUGHTON MEMORIAL VILLAGE HALL 

## STUBBINS LANE 

## CLAUGHTON-ON-BROCK 

PRESTON PR3 0QH 

CHARITY NUMBER: 514024 

Report of the Trustees and 

Unaudited Financial Statements 

for the Year Ended 31st December 2025 for 

Claughton Memorial Village Hall 

CLAUGHTON 

Claughton Memorial Village Hall Contents of the Financial Statements for the Year Ended 31st December 2025 

oe Ee 

Claughton Memorial Village Hall 

Reference and Administrative Details for the Year Ended 31st December 2025 

| 

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|TRUSTEES|GuyCampion|
|---|---|
||Rachel Gornall|
||GeoffGornall|
||Evelyn Milner (Resigned 07/05/2025)|
||RogerClark(Resigned07/05/2025)|
||AngelaSpar|
||Pam Heatley|
||EllaSpar|
||MirandaRadford (appointed07/05/2025)|
||PaulRobinson(appointed07/05/2025)|
|PRINCIPALADDRESS|Stubbins Lane|
||Claughton-on-Brock|
||Preston|
||Lancashire|
||PR3OQH|
|REGISTEREDCHARITYNUMBER|514024|
|INDEPENDENTEXAMINER|Amanda Heywood,|
||Whinney Cottage|
||Whinneyfield Lane|
||Woodplumpton|
||PR4OLL|



Page 1 

## Claughton Memorial Village Hall Report of the Trustees . for the Year Ended 31st December 2025 

## ppceese 

## The Committee have provided their report for the year ended 3ist December 2025 

OBJECTIVES AND ACTIVITIES The object of the charity is to maintain the Memorial Hall for the use of the inhabitants of the Parish of Claughton-onBrock. The Management Committee aims to provide a good standard of hall facilities at an affordable cost, serving the community, without distinction of political, religious and other opinions, including use for meetings, lectures and classes and for other forms of recreation and leisure time occupation, with the object of improving the conditions of life for the inhabitants of the parish. The hall was hired out for functions throughout the year and several events were held for the benefit of the community and for other charitable purposes. The planned refurbishment of the heating systems, addition of Bluetooth speakers in the main hall and upgrade of the lighting in the kitchen were successfully completed. In planning our activities for the year, we considered the Charity Commission's guidance on public benefit. The charity uses a variety of contractors (e.g. for cleaning, painting, central heating boiler maintenance, etc.) and depends upon the continuing help of local volunteers. We have no employees. The charity achieved its objectives for the year. 

FINANCIAL REVIEW The net income for the year was £4085 (2024 - net expenditure £1,153) as shown by the receipts and payments account. 

The charity venue is reasonably remote and relies on its income from fundraising events and lettings. This income cannot be guaranteed and therefore the charity retains a reserve of £18,000, equivalent to around 2 years of budgeted underlying annual expenditure. This covers any negative cash flow and emergencies (e.g. boiler/heating breakdown or damage to flooring/equipment). If accessed, efforts will be immediately put in place to restore the balance to the minimum amount. 

The current reserves have been built up over recent years and after some exceptional income during the Covid pandemic. In 2023 we embarked on a programme of remediation work to ensure the facility is maintained in good condition for the benefit of all hall users and to meet the conditions of the Insurance Policy and Premises Licence. We continued the refurbishment programme in 2025 and were successful in receiving further external grants. Together with increased bookings due to the improvements in 2024, we increased our total reserves, whilst delivering the planned improvements to improve the hall facilities in line with our charitable objectives and activities. The effect of this in 2025 was to increase our Total reserves by £4,085. In 2026 we are continuing to seek further grant funding to extend this programme of remediation and refurbishment and to continue to improve the facilities and the energy efficiency of the building. 

Total reserves at 3ist December 2025 were £50,100 STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The Deed of Trust is dated 31 January 1983. Management committee The Management Committee shall consist of: ~- Three elected members (to be elected at each Annual General Meeting) - Three representative members - Notmore than four co-opted members The representative members shall be appointed by each of the following organisations: - The Claughton Catholic Association - The Claughton-on-Brock Women's Institute - The Claughton-on-Brock Badminton Club 

The Management Committee are the charity trustees within the meaning of the Charities Act. The Parish Council of Claughton-on-Brock are the Custodian Trustees of the charity. All members of the Committee retire from office at the Annual General Meeting and are eligible for re-election. Members are appointed at the Annual General Meeting for a one-year term. 

Training and induction are provided for new trustees by means of meetings with the current trustees and provision of documentation in relation to responsibilities and procedures. 

## Approved by order of the board oftrustees 22 [03 [zor and signed on its behalf by: 

Guy D D Campion—Trustee/ Chair 

Page 2 

Independent Examiner's Report to the Trustees of Claughton Memorial Village Hall 

## Independent examiner's report to the trustees of Claughton Memorial Village Hall 

| report to the charity trustees on my examination of the accounts of Claughton Memorial Village Hall {the Trust) for the year ended 31st December 2025. 

## Responsibilities and basis of report 

As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

| report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination | have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. 

## Independent examiner's statement 

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or Z the accounts do not accord with those records; or 

- 3: the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

| have no concerns 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. 


**----- Start of picture text -----**<br>
Aull<br>Amanda Heywood<br>Date 2X / Z }20 ZG.<br>**----- End of picture text -----**<br>


Page 3 

Claughton Memorial Village Hall 

## Statement of Financial Activities for the Year Ended 31st December 2025 , 


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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|2025|2024|
|fund|fund|Total|funds|Total|funds|
|Notes|£|£|£|£|
|INCOME|FROM|
|Trading|activities|2|27,780|-|27,780|87,512|
|Other trading|activities|3|5,669|-|5,669|2,907|
|Investment|income|4|199|-|199|398|
|Donations|5|310|310|-|
|Total|33,959|33,959|$0,818|
|EXPENDITURE ON|6|
|Charitable expenditure|29,874|ie)|29,874|91,971|
|NET INCOME/(EXPENDITURE)|4,085|0|4,085|(1,153)|
|RECONCILIATION|OF|FUNDS|
|Total funds brought forward|45,781|234|46,015|47,168|
|TOTAL FUNDS CARRIED FORWARD|49,866|234|50,100|46,015|

**----- End of picture text -----**<br>


Page 4 

Claughton Memorial Village Hall 

## Balance Sheet 

. 

## 31st December 2025 

, 


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Unrestricted Restricted 2025 2024<br>fund fund Total funds Total funds<br>Notes £ £ £ £<br>CURRENT ASSETS<br>Cash at bank and in hand 49,866 234 50,100 46,015<br>CREDITORS<br>Amounts falling due within one year 8 - - - -<br>NET CURRENT ASSETS 49,866 234 50,100 46,015<br>TOTAL ASSETS LESS CURRENT LIABILITIES 49,866 234 50,100 46,015<br>NET ASSETS 49,866 234 50,100 46,015<br>FUNDS<br>Unrestricted funds 9 49,866 45,781<br>Restricted funds 41 234 234<br>TOTAL FUNDS 50,100 46,015<br>**----- End of picture text -----**<br>


The financial statements were approved by the Board of Trustees and authorised for issue on 22/03 /2026 and were signed on its behalf by: Ke. i- ». Loy - Guy D D Campion— Trustee / Chair 

These notes form part of these financial statements 

Page 5 

Claughton Memorial Village Hall Notes to the Financial Statements for the Year Ended 31st December 2025 


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## 1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement 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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## Income 

Allincome is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, itis probable that the income will be received and the amount can be measured reliably. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## Taxation 

The charity is exempt from tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## Hire purchase and leasing commitments 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease. 

## 2. 

## TRADING ACTIVITIES 

|INCOME|2025|2024|
|---|---|---|
|Trading activities|£|£|
|Hire charges|13,947|13,479|
|Solarpower FIT|2,533|3,046|
|Grants<br>.|11,300|70,987|
||27,780|87,513|



## Grants received, included in the above, are as follows: 

|||2025|2024|
|---|---|---|---|
|||£|£|
|Lancashire Environmental Fund||-|34,952|
|National Lottery||11,300|8,700|
|ACRE||-|4,885|
|Wyre Borough Council|/UKSPF|-|22,450|
|||11,300|70,987|



Grant income has been received to fund the hall refurbishment. 

Page 6 

Claughton Memorial Village Hall 

Notes to the Financial Statements - continued for the Year Ended 31st December 2025 

## 3. OTHER TRADING ACTIVITIES 

|3.|OTHER TRADINGTRADING ACTIVITIES|||
|---|---|---|---|
|||2025|2024|
|||£|£|
||Fundraising events|5,669|2,898|
||Sale of items|-|8|
|||5,669|2,906|
|4.|INVESTMENTINCOME|||
|||2025|2024|
|||£|£|
||Deposit account interest|149|148|
||Goodwill paymentfrom Banks|50|250|
|||199|398|
|5.|DONATIONS|||
|||2025|2024|
|||£|£|
||Cash Donations|310|0|
|||310|0|



6. CHARITABLE EXPENDITURE 

_ 

## Direct charitable expenditure 

|Direct charitable expenditurecharitable expenditureexpenditure|||
|---|---|---|
||2025|2024|
||£|£|
|Accountancy|-|432|
|Insurance|1,485|1,687|
|Utilities|2,400|2,911|
|Website & software costs|283|313|
|Sundries(See breakdown below)|635|270|
|Heath, Safety& Regulatory|902|7,588|
|Maintenance ofthe hall (See breakdown below)|20,636|77,194|
|Licensing|130|187|
|Restricted Fund: MFB Memorial Fund|-|209|
||26,471|90,791|
|Othertrading activities|||
|CostsofFundraising|3,403|1,180|



Page 7 

Notes to the Financial Statements - continued for the Year Ended 31st December 2025 

## Claughton Memorial Village Hall 

## **i** 

|CHARITABLE EXPENDITURE continued|||
|---|---|---|
|Sundries - breakdown|2025|2024|
||£|£|
|Christmas tree, lights and decorations|73|55|
|Sundryexpenses— primarilycleaning materials|562|213|
|Postage|-|2|
||635|270|



|Maintenance ofthe hall - breakdown|2025|2024|
|---|---|---|
||£|£|
|Cleaning|4,631|1,943|
|Hall refurbishment|14,185|74,583|
|Electrical repairs|-|84|
|Boiler servicing|156|90|
|Baby Changing unit|-|117|
|Tables /Trolley|869|(6)|
|Roof Repairs|288|ie)|
|Other repairs|507|377|
||20,636|77,194|



## i TRUSTEES’ REMUNERATION AND BENEFITS 

There were no trustees’ remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024. 

## Trustees’ expenses 

There were no trustees’ expenses paid for the year ending 31st December 2025 nor for the year ended 31st December 2024. 

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

||‘|||
|---|---|---|---|
|||2025|2024|
|||£|£|
|Other|Creditors|-|-|



Page 8 

10. 

## Claughton Memorial Village Hall Notes to the Financial Statements - continued for the Year Ended 31st December 2025 

9. MOVEMENT IN FUNDS 


**----- Start of picture text -----**<br>
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|Movement|
|At 01/01/25|in|funds|||At 31/12/25|
|Unrestricted funds|£|£|£|
|General|fund|45,781|4,085|49,866|
|Restricted funds|
|MFB|Memorial|fund|234|-|234|
|TOTAL FUNDS|46,015|4,085|50,100|
|Net movement|in|funds,|included|in the|above,|are|as follows:|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted|funds|
|General|fund|33,959|29,874|4,085|
|Restricted funds|
|MFB|Memorial|fund|@|“|-|
|TOTAL FUNDS|33,959|29,874|4,085|

**----- End of picture text -----**<br>


## Comparatives for movement in funds (2024) 


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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Net|
|Movement|
|At 01/01/24|infunds|||At 31/12/24|
|Unrestricted|funds|£|£|£|
|General|fund|46,725|(944)|45,781|
|Restricted funds|
|MFB Memorial|fund|443|(209)|234|
|TOTAL FUNDS|47,168|(1,153)|46,015|
|Net|movement|in|funds,|included|in|the|above,|are|as follows:|Incoming|Resources|Movement|
|resources|expended|in funds|
|Unrestricted funds|90,818|(91,762)|(944)|
|General|fund|
|TOTAL FUNDS|-|(209)|(209)|
|90,818|91,971|(1,153)|

**----- End of picture text -----**<br>


## RELATED PARTY DISCLOSURES 

There were no related party transactions for the year ended 31st December 2025. 

## 11. RESTRICTED FUND 

## M Brockholes Memorial 

in May 1998 money was raised from a bingo night, including donations for the Michael Brockholes Memorial Fund. The balance held on this fund in the bank account as at 31st December 2025 was £235. The memorial fund received no additional funds during the year (2024 - £235) 

Page 9 

Claughton Memorial Village Hall 

## Notes to the Financial Statements - continued for the Year Ended 31st December 2025 | 

|||2025|2024||
|---|---|---|---|---|
|||£|£||
|INCOME|||||
|Trading activities|||||
|Hire charges||13,947|13,479||
|Solar power FIT||2,533|3,046||
|Grants||11,300|70,987||
|||27,780|87,512||
|Othertradingactivities|||||
|Fundraising events||5,669|2,898||
|Sale of items||-|8||
|||5,669|2,907||
|Investment income|||||
|Depositaccount interest||149|148||
|Goodwill payment from Bank||50|250||
|||199|398||
|Donations||||||
|Cash donations||310|-||
|Total incoming resources||33,959|90,818||
|EXPENDITURE|||||
|Direct charitable expenditure|:||||
|Accountancy||-|432||
|Insurance||1,485|1,687||
|Utilities||2,400|2,911||
|Website & software costs||283|313||
|Sundries||635|270||
|Heath,Safety&Regulatory||902|7,588||
|Maintenance of the hall||20,636|77,194||
|Licensing||130|187||
|Restricted Fund: MFB Memorial Fund||-|209||
|||26,471|90,791||
|Othertradingactivities|||||
|Costs of Fundraising||3,403|1,180||
|Total resources expended||29,874|91,971||
|Net(expenditure)/income||4,085|(1,153)||



This page does not form part of the statutory financial statements 

Page 10