Charlty reglstratlon numbèr 520012 BICKERTON VILLAGE HALL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ) Hargreaves & Woods CHARTERED ACCOUNTANTS & BUSINESS ADVISERS
BICKERTON VILLAGE HALL CONTENTS Pago Leg818nd administr8tNe infom)aUon Trustees, report Independent examiner's report Statement of financial activities Slalemenl of financial poslllon Notes to Ihe flnandal statements 7-12
BICKERTON VILLAGE HALL LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M ButteThvorth Mr N Brlars Ms K Brown Mr L Goodwln Mr B Clark Mr T Vaughan Mrs S Prince Ms L Slroud Ms L Botton Mr D Lllhgow-smlth Mrs F Lllhgow Smllh Ms M Brockley Mr R Frfsk Ms J Archer (Appolnled 1 March 2024) {Appolnl8d 1 June 20241 (Appolnled 1 January 20241 Charlty number 520012 Prlnclpal address Long Lane Biokertc Malpas Cheshlre SY14 8AU Indopgndont axaminor James H8rgreav8s Cholmondeley Hous8 Dee Hi118 Park Chester Cheshlro CH3 SAR
BICKERTON VILLAGE HALL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The trustees present thelr annual report and finana81 statements for the year ended 31 December 2024. The flnanclal statements have been prepared in accordance th thè accountlng pollcies set out In nolè 1 to th6 flnanclal slalemenls and comply with the chants[g0ve1ng documentl. the Charities Acl 2011 and "Accounting and Reporting by Charllles.. Slalement of Recommended Practice applicable to charities praparlng their accounts in accordanc8 wlh the Flnancial Reporting Standard applicable in the UK and R8publlc of Ireland {FRS 102>" {6ffeclSve 1 January 2019). Oblectlves and activities The object of the charfly Is the provision and malnl6nanc6 of a vlllage hall for Ihe use of the Snhabllants of th8 area of ben8fil wllhoul dlsllnctlon ol political, r8liglous or other options. including use for.. _ meetlngs. lectures and classes, and other forms of recreallon and leisure-lim8 OCCUP8tion wllh the obl8Ct of improving the condillons of life for the inhabitants. Public benefit The Gommlltee observes & implemenls health & safety law. updates rfsk managemenl procedure regularly and has taken Into account guidanG6 on publlc benefit by the Ch8rtly Comm1551on wh&n exercising thelr dulles. Volunla&rs The Iruslee committee gratefully acknow16dge the rol8 EI8y8d by sever81 volunteers from the local communlty in the continuing success of Blckerton Village Hall. Achlevaments and performanc6 Swnificanl aclivitles and 8chlevementS 8g8insl obJeGlwes In 2024 the Blckerton IAllage Hall programme was again very successful, wllh usage al a hlgh16vel throughout th8 year. Income from user groups & dubs, 111m nights, caravan rallies. p8rtles, training courses, donations elc was very good. Our 17th 8nnual Art Exhibilion was once agaln 8 great succoss, Talslng over £8k. Flnanclal revlow Repalr8, refurbishmenl and malnlenance vrkS are constantly requlred in a building as old as ours and the fin8n¢ial reseNes and Income ihrough 2024 allowed us lo carry out significant upgrad8S to the strucluro and appaarance of the Hall. The extomal frontage has been repaired and repainted. ihe kilchgn has been completely refurblshed and redeGoraled and the exisllng audlo vl8ual system {at least 20 years aldl has been replaced. This worf( and the large Incroasos in utilily costs, partlcu18dy alectricily. absoibed a significant parl of the Hall's funds, such that our cash reserve fell by nearly £11 k in the year. Nevertheless, the Hall funds are slill in a heallhy situation at about £40k. whlch we Gonslder to be a robust posilion for the future. The truslee committee gratefully a¢knowtedg& the rde played by several volunteers from the local community In th8 continuing success of Blckerton Village Hall. The commSttee observe$ & Implements health & safety law. updates rtsk management proGedur6 regularfy and has taken Into acwunl guldance on public beneflt by th8 Charity Commisslon when axerclslng Ihelr dutles. ReseNes policy It is the policy of the charity that unrestrlcted funds which have nol been desigr)ated for a specific us8 should be malnlalnèd at a level equiva18nl lo batween three and six month's expenditure. The trustees constder that reseNes al Ihls lavel will ensuie thal, In the event of a significant drop in funding. Ihey will be able to continue the charity's current activi118s while consideration is given lo ways in which additional funds may be raised. This level of r8sèrv&s has been maln181ned throLNJhoul Ihe year.
BICKERTON VILLAGE HALL TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 structuré, governance and managernenl The governing documenl Is the Scheme dated 11 June 2(K)8, and amended by a rosolutlon dated 27 February 2017. The Holdlng Trustees must hold the land b81onging to the charlty. They a:. Mr S Davies. Mr F D Nightingal8. Mrs J Slddorn, Mr R Siddorn and Mr R Proctor. The charityls to be 8dmlnistered by the management committee. which is composed of elected and appoSnted m8mbers In accordance wilh clause 6 of the Scheme dated 11 June 2008. Tho trustees who served durfng the year and up lo thè dat6 of slgnature of th6 financlal stst8menls were.. Mr M Butl6North Mr N Briers Ms K Brown Mr L Goodwln Mrs S Williamson Ms l Hastings Mrs J Clark Mr B Clark Mr T Vaughan Mrs S Prince Mrs F Jenklnson Ms L Slroud Ms L 8otton Mr D Lllhgow-smllh Mrs F Lilhgow Smllh Ms M Brockley Mr R Frlsk Ms J Archer {Reslgned 1 June 2024) (Resigned 1 June 2024) (ReSned 1 March 2024) (Resigned 1 Fabruary 2024} (Appolnled 1 March 2024) (Awoinled 1 June 2024) (Appointed 1 January 2024) Recrultment and appointment of InJsl8as Trustees are appoint8d by other trustees at general meetSngs. Th4Y Iruslees, report was approved by the Board ofTruste8S. FJI Mr M Bulterworth Trustee MrBCI Trusteè 10 March 2025
BICKERTON VILLAGE HALL INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BICKERTON VILLAGE HALL I rèport lo the trustees on my examlnation of the financlal 3tatem8nls of Bld(erton Village Hall {the charity) for the year ended 31 December 2024. Responslbllltlos and basls of report A8 the Iruslees of the charlty you ara responsible for tha pr8paration of the financial statements in accordance with the requlremenls of the CharStSes Act 2011 (the 2011 Act). I repori in respect of my examination of the charity's financial statements carri8d out under secuon 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 0Srecllons given by the Charity Commisslon under se¢llon 145(5}(b) of the 2011 Act. Independent examlner's statement Your allenlion is drawn to the fact that the charlly h8s prepared flnandal s18tements In acrordance wSlh Accounllng and Reportlng by Charillos preparlng Ihelr accounts in accord8nce wtlh the Flnanclal Reportlng Standard appllcable In tha UK and Republic of IrelBnd {FRS 1021 In preference to the AGGounllng and Reportlng by CharllSos.' Slalement of Recommended PraGllce issued on 1 Aprfl 2005 whlch is referred lo In lh8 exlant regulallons but has now been wllhdrawn. l understand that Ihls has beon donè In order fcy financlal slalemenls lo provlde a true and fair vlew In acwrdance with Generally Accepted Accounting Practlce effecllve for reportlng periods beginning on or after 1 January 2015. I have compléted my examinallon. I confirm tt)at no matters have came to my 8118ntlon In ¢onnecllon wlth lh8 examin8tion glvlng m@ cause to believe thal In any material respect- accounting records were not kept in respect ol th8 charlty as requlred by secllon 130 of lh6 2011 Act; or th6 flnancial statements do not accord wilh those record8; or the financlal slalemenls do not comply with th8 applicabl& r8qulr8ments concernlng the fom and conlenl of accounts sel out In the Charities (Accounts and Reports) Regulatlons 2008 other than any r8quiremenl that lh8 accounts glve a tru6 and falr vlew which is not a matter nSidered 88 part of an Ind8pend8nt examinatlon. I have no concems and have come across no other matters in connecllon with the examlnalion lo which attentlon should b8 drawn In Ihls report In order to enable a proper underslandlng of ihe financial 8lalem8nls to b8 reached. James Hargreaves Cholmondeley House Dee Hllls Park Chester Chgshire CH3 SAR D81ad: 10 March 2025
BICKERTON VILLAGE HALL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrlcted Unrèstrlctod funds funds 2024 2023 Notes Income from-. Donations and log8¢18S Charitable aGlivities Olh8r trading activities 1,928 35,896 11,343 1,624 36,974 10,164 Total Income 49,167 48,762 Expendlture on: Charllable activities Other axpendilure 59,998 37,090 2,500 11 Total expendlturfr 59,998 39,590 Net In¢omellexpanditure) and movament in funds (10,8311 9,172 Reconclliation of funds: Fund balances at 1 January 2024 179,404 170,232 Fund balances at 31 December 2024 168,573 179,404 The slalemenl of financSal acllvilies includes 811 gains and losses recognised In the year. All income and expendllure derive from conllnulng aclivilies.
BICKERTON VILLAGE HALL STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2024 2024 2023 NotOS Flxèd assets Tanglble assets 13 129,112 129,112 Current asséts Cash at bank and In hand 40,034 50,864 Credltors: amounts falllng due wlthln one year 14 (573) {5721 Nat ¢urrenl assets 39.461 50,292 Total assets less current Ilabllltles 168.573 179,404 Net as8ets excludlng p8n81on IlabS11ty 168,573 179,404 Tha funds ofthe charlty Unrestrlcled funds 168,573 179.404 168,573 179,404 The flnanci81 slalemenls were approved by Ihe trustaes on 10 March 202 fyIUk Mr M Bullerworth Trustea Mr B C18rk Trustee
BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢counllng poll¢le$ Charlty Informatlon Bickarton Village Hall 5$ 8 publlc benefft 8nllty and a registered charity in England and Wales and 18 unlncorporaled, The address of the principal is Long Lane. Bickarton, Malpas. Cheshire SY14 8AU. 1.1 Aceountlng convontlon The financial statements hav& been prepared in accordance with the tharitWs govemlng document, the Charltles Act 2011, FRS 102 Yhe Financial Reporting Slandard applicablé In tha UK and Republlc of Ireland. I"FRS 102.1 and the Charltl8s SORP "Accounling and Reporting by Charities: Slalemenl of Recommended Practice appllcab18 to tharilies preparing their accounts in accordance wlh the FlnancSal R6POrting Standard 8pplicablo in the UK and Republlc of Ireland (FRS 1021" (effecllve 1 January 20191. The charity Is a Publlc Benefit Entity as d6flned by FRS 102. The charity h8S taken advanl8ge of the provisions In the SORP for thariti8s nol lo prepare 8 Statement of Cash Flows. The financSal slalements are preparèd in slerflng. which Is the funGllonal rrencY of the charity. Monetary amounts In these financlal stalemenls are round6d lo Ihe noarest £. Th8 financial slalemenls have been prepared under the hlstorical cosl convention, modified lo include the revaluation of freehold properties and to Include invesimenl properlies and certain financial instruments al falr value. The prlnclpal accounting pollcies adopted ar8 &61 out below. 4.2 Golng concern At the time of approvlng the financlal statements. the truste6s have a reasonable expectation that the charlty has adequate r6sources to contlnue In operalional 6xlslence for the for8seeable future. Thus the trvslees contlnue lo adopi the going cnncern basls of accounting in preparing lh8 financlal slalements. 1.3 Charltable funds Unreslricled funds are avallable for use at the dlscretion of the trustees In furtherance of their charltable objectlves. Reslrlcted funds are subject to specific Lx)ndSlkJns by th)nors or grantors as to how Ih6y may be used. The purposes and uses of Ihe restricted funds arè set out in the notes lo the financial slalements. Endowmenl funds are subject lo spedfic condltlons by donors Ihal lh8 capltal must be malntalned by the charlty. 1.4 Income Income is r8cognised when the charity Is legally èntilled to it after any perfomiance condluons have been mol, the amounts Can be measured reliably. and il Is probable Ihal income wll be recelved. Cash donatlons aré recognlsed on rlpt. othw donations aré recognised On the charity has been nollffad of the donation, unless performance conditions require deferral of Ihe amount. Income tax rattoverable in relation to donations received under Glft Aid or deeds of covenant is recognisad at the time of the donation. Legacles are recognlsed on receipt or otherwise if the charity has been noltll8d of an impendlng distribution. the amount is known, and receipt is expected. If the amount Is not known. the legacy Is Ireatad a8 a conllngenl 8ssel.
BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 AGcountlng poll¢loS {Contlnued} 1.5 Expènditure Expendlturo Is recgnIsed once there L8 a 18gal or constructlve obligatlon to transfer economlG b&neflt lo a thlrd party, h Is prob8b18 that a Iransfer of economic b&nefils will be required in settlement, and Ihe amount of Iho obligalion can be measured rdiably. Expenditur8 is classlfied by acllvily. The Costs of each actlvlly are made up of lh8 lolal of direct costs and shared costs, includlng support costs involved in undertaking Èach actiwty. Direct cosls allilbulabla to 2 slngle Bcllvily are allocated dlreclly to thal aclivily. Shad costs whlch conlribule to mor8 than one activity and support costs which are not allribulable lo a single aclivily are apportioned botw&en those aclivlties on a b8sls conslslenl wllh the u$8 of resources. Central slatf costs are allocated on the basls of time spenl, and d8preclallon charges are allocatgd on the portron of th6 ass6Vs use. 1.8 Tanglblo fixed assets Tanglble fSxed assets are Inltl8lly measured al cost and subsequently measud at cost or valuallon, net of depreclallon and any Impaimient108898. Depreciallon18 recognl$ed so as lo wiite off the cost or valuation of assetslgss thelr re8Sdual valu88 Over thelr useful Ilves on th8 following bases.. Fr68hold18nd and bulldlngs New BulldSng Prolocl No depreclallon No depreaa15on The galn or loss arlsing on Ihe dispos81 of an asset is determinad as the difference between the sale proceeds and the carrying valua of the asset, and Is recognised in the sEalemenl of flnanci81 activities. 1.7 Cash and oash oqulvalants Cash and cash equlvalenls Includ& cash In hand, deposits held at C811 with banks, other short-lemi Ilquid Investments wlth orlglnal maturities of ihree months or1888. and bank overdrafts. Bank overdrafts are shown wllhln borrowlngs in current li8bili1s. Crltlcal accountlng estlmates and ludgem•nts In Iha application of the charily's accounting policies, the trustees are requlred to make judgom8nls, estlmates and assumpllons about the carrying amount of assels and liabllSlles that are not raadily apparanl from olhor sources. Th8 6slimates and associated assumpllons ar6 based on hlslorical experience and other factors that are considered lo be relevant. Actual results may differ from these eslimal8S. The esllmates and underlying assumptions are revIev1 on an ongolng basis. Revlsions to a¢counllng esllmates are recognised In Ihe period In wthich the eslimale is revised where the revlslon affects only Ihat period, or in the peris)d of lh6 r8vision and future periods where the rèvision affacts both Current and future P6riods. Incom& from donations and legacles unstrICted funds 2024 Unrestrlcted funds 2023 Donations and gifts 1.928 1,624
BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from charltable activltles Unrestrlcted Unrestrlcted funds funds 2024 2023 Charltable Actlvltlas Fundralslno Events Lelllngs Income Art Classes & Bridge club Other income 22,342 11,445 1,854 255 24,229 9,056 2,673 1,016 35,896 36,974 Incomo from other tradlng actlvllles Unrestrloted Unrestrlcted funds funds 2024 2023 Rents 11,343 10,164 ExpandSture on charltable a¢tlvftles Charltable A¢tlvltie$ 2024 Charltable Acllvltles 2023 Direct costs Rates and water Lighl and heat Repalrs and maintenance Insurance Cleaning Telephone Other offl¢8 costs Fundraislng costs 2,949 3,058 30,602 1,657 4.232 1,119 229 15.580 263 6,000 6.817 1,638 2,062 1,095 397 18,198 59.426 36,470 Share of 8UPPOrt and governance costs (see note 7) Governance 572 620 59.998 37,090 Analysls by fund Unrestrloted funds - general 59,998 37,090
BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Support costs allo¢atod to actlvltles 2024 2023 Governanc8 costs 572 620 Analysed betwean". Charflabl8 Aclivilles 572 620 2024 2023 Governance ¢05ts comprlsa: Ind8pend8nt Examlner feès 572 620 572 620 Nèt movement In funds 2024 2023 The nel movement In funds Is staled after thargingl(creditlng>: Trusto08 Nona of the Irus18es (or any persons connecied with them) raceived any remunerallon or beneflts from the charity during th8 year. 10 Employaès The average monthly number of employe6s during the year was.. 2024 Number 2023 Number Total The ch8rily has no employees, bul pays self ernployed cleaners by th8 hour. There were no employees vthose annual remuneration was more than £60,000. 10-
BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 11 Other expendlture Unrestrictèd Unréstrlcted funds funds 2024 2023 Fraud Loss 2,500 2,500 12 Taxatlon The chartty Is exempt from laxatlon on Ils acllvlties because all Its Incomo Is applled for charitable purposos. 13 Tanglblo flxed assets Fre8hold land New Bulldlk) and bulldlngA Prolect Total Cost Al 1 January 2024 129,062 129.112 At 31 Dember 2024 129,062 129,112 Carrylng amount Al 31 December 2024 50 129,062 129.112 Al 31 December 2023 50 129,062 129,112 14 Credltors: amounts falllng due wlthln one year 2024 2023 Accruals and deferred income 573 572 15 Unrestrlcted funds The unrestricted fund8 of the charity comprise the unexpended balances of donations and grants whlch are not subject to speclflc conditions by donors and granlors as lo how they may be used. Th8S8 includ8 designated funds which have been set aslde out of unrestricted fvnds by the twstees for speclflc purposes. At l January 2024 Incomlng rttsources Resources expended At31 December 2024 Unrestricted funds 179,404 49,167 (59,998) 168,573 11
BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 15 Unrestrlcted funds {Contlnuedl Prevlous year: At 1 January 2023 Incoming Resources resources expended At31 Decémber 2023 Unrestrlcted funds 170,232 48,762 {39.590) 179.404 16 Analysls of net assels botweèn funds Unrestrlcted funds 2024 At 31 December 2024: Tanglble assets Current asseisl(Ilabllllies) 129,112 39,461 168.573 Unreslrlcted funds 2023 At 31 Decembfrr 2023: Tangible assets Current assetsllllablllues) 129,112 50,292 179,404 17 Related party transactions There were no disdosable related party transactlons durfng th8 year (2023 - none). 12-