Charlty registration numb8r 520012 BICKERTON VILLAGE HALL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 202S BICKERTON VILLAGE HALL CONTENTS Page Legal and adminislralive information Trustees. report Independent examinevs report Statement of financial activities Statement of financial position Notes to the financial slalements 7-12 BICKERTON VILLAGE HALL LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M 8utterworth Mr N Briers Ms K Brown Mr L Goodwin Mr B Clark MrTVaughan Mrs S Prince Ms L Slroud Mr D Lilhgow-smilh Mrs F Lilhgow Smith Ms M Brockley Mr R Frisk Ms T Sutherland Ms T Sutherland (Appoint￿ 31 M8r¢h 20251 (Appointed 31 March 20251 {Appoinled 31 March 20251 (Appointed 31 March 20251 {Appointed 1 March 20251 Charity registration England and Wales 520012 Prlnclpal address Long Lane Bickerton Malpas Cheshire SY14 8AU Independent examlner James Hargreaves Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR BICKERTON VILLAGE HALL TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Iruslees present their annual report and financial slalements for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial slalemenls and comply with the chaiily's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities SORP "Accounting and Reporting by Charities.. Slalemenl of Recommended Practice appli¢able to charities preparing their accounts in ac¢ordan¢e with Ihg Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Objectives and activities The object of the charity is the provision and maintenance of a village hall for the use of the inhabitants of the area of benefit wilhoul distinction of political, religious or other options, including use for.. meetings. lectures and classes, and other forms of recreation and leisure-time occupation with the object of improving the ¢ondilions of life for the inhabilanls. Public benefit The cornmillee observes & implements health & safety law. updates risk management procedure regularly and has taken into account guidance on public benefit by the Charity Commission when exercising their duties. Volunteers The trustee committee gratefully acknowledge the role played by several volunteers from the local community in the continuing success of Bickerton Village Hall. Achievements and performance Significant acfivities and achievemgnls 8g8insl obj$Glives In 2025, Bickerton Village Hall had another SU￿ss[u1 year. Usage was al a very high level throughout and good income was obtained from User Groups, clubs, caravan iallies, parties. donations and other fLJnd-raising events. Our 18th annual art exhibition was the best ever financially, raising about £9k. The Iruslee committee observes & implements health & safely regulations. updates risk management wocedure regularly and has taken note of guidance on publi¢ benef￿ by the Charity Commission when exercising their duties. We gratefully a¢knO￿&d99 the role played by several volunteers from the local community in the continuing success of Bickèrton Village Hall. Flnancial review After large-scale refurbishmenls carried out In 2024, maintenance works in 2025 were confined mainly to services and repairs, although investments have been made in a new projector and flooring for the Collage. There have been signifi¢anl increases in licensing fees and utility costs, particularly eleclricily. in 2025, bul the Hall funds are still veiy healthy, leaving us in a good position lo carry OLJI further upgrades and improvements lo the Hall's appearance and function in the coming year. BICKERTON VILLAGE HALL TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Rese￿eS policy 11 is the policy of the charity that unreslriGled funds which have not been designated for a specific use should be maintained al 8 level equivalent lo between three and six month's expenditu￿. The Iruslees Consider that reserves al this level will ensure that, in the event of a significant drop in funding. they will be able lo continue the charity's current activities while ¢onsideralion is given lo ways in which additional funds may be raised. This level of reserves has been maintained IhroughDuI the year. Structurè, govemance and manayement The governing document is the Scheme dated 11 June 2008, and amended by a resolution (Jaled 27 February 2017. The Holding Trustees musl hold the land belonging lo the charity. They are... Mr S Davies. Mr F D Nightingale, Mrs J Siddorn, Mr R Siddorn and Mr R Proctor. The Charity is to be administered by the management committee, whi¢h is composed of elected and appointed mernbers in accordance with clause 8 of the Scheme dated 11 June 2008. The Iruslees who served during the yeai and up lo the dale of signature of the financial statements were.. Mr M Bulterworth Mi N Briers Ms K Brown Mr L Goodwin Mr B Clark MrT Vaughan Mrs S Prince Ms L Slroud Ms L Bolton Mr D Lilhgow-smilh Mrs F Lilhgow Smith Ms M Brockley Mr R Frisk Ms J Arch&r Ms T Sutherland Ms T Sutherland {Appointed 31 March 20251 {Resigned 31 March 20251 (Appointed 31 March 20251 (Appointed 31 March 20251 (Resigned 31 December 20251 (Appointed 31 March 20251 (Appointed 1 March 20251 Recmrfmenl and appoinlfftenl of Iruslees Trustees are appointed by other trustees al general meetings. The Iruslees. report was approved by the Board of Trustees. Mr M Bullerworth Trustee Mr B Clark Trustee Dale.. BICKERTON VILLAGE HALL INDEPENDENT EXAWIINER'S REPORT TO THE TRUSTEES OF BICKERTON VILLAGE HALL I report to the trustees on rny examination of the financial slalemenls of 8i¢kerton Village Hall Ohe charity) for the year ended 31 December 2025. Responsibilities and basls of report As the Iruslees of the charity you are resporisible for the preparation of the financial statements in acGordance with the rfyquiremenls of the ChariliesAct 2011. I report in respecl ol my examination of the ¢harily's financial slalemenls carried out under section 145 01 the Charib'es Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the Gharilies Act 2011. Ind&pendent examinerfs statement I have completed my examination. I confirm that no matters have ¢ome lo my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting rectsrds were not kept in respect of the ¢harily as required by section 130 01 the Charities Act 2011. the financial slalem¢nls do not accord with those records", or the financial slalements do not comply with the applicable requirements concerning the form and conlenl ol financial statements sel out in the Gharilies (Accounts and Reports) Regulations 2008 other than any requiretllenl that the fi'nancial slalèmenls give a true and fair viw, which is not a matter considered as part of an independent examinab'on. I have no concerns and have come across no other mallers in oonneclion with the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the financial slalemenls to be reached. James Hargreavès Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR Dale.. BICKERTON VILLAGE HALL STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestrlct8d funds 2025 Unrestrlcted funds 2024 Notes Income from: Donations and legacies Charitable aclivilles Other trading activities 2,991 37,806 10,621 1,928 35,896 11.343 Total income 51,418 49.167 Expendlture on- Charitable activities 41,550 59,998 Total 8xpenditure 41,550 59,998 Net incomellexpenditurel and movement in funds 9,868 (10,8311 Reconciliation of funds.. Fund balances al 1 January 2025 168,573 179,404 Fund balances at 31 December 2025 178.441 168,573 The stslemenl of financial activities includes all gains and losses recognised in thfj year. All income and expenditure derive from continuing actSvitles. BICKERTON VILLAGE HALL STATEll4lENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025 2025 2024 Notes Flxed assets Tangible assets 12 129,112 129.112 Current assets Cash al bank and in hand 49,902 40,034 Creditors.. amounts falllng due withln one year 13 (5731 15731 Net current assets 49.329 39,461 Total assets less current liabilities 178,441 168,573 The funds of the Charity Unrestricted funds 14 178.441 168,573 178,441 168,573 The finanaal slalements were approved by the Iruslees on Mr M Bultetworth Trustee Mr B Clark Trustee BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 A¢countlng policies Charity informatlon Bickerton Village Hall is a publi¢ benefit entity and a Tegislered charity in England and Wales and is unincorporated. The address of the principal Offi￿ is Long Lane. Bick&rton, Malpas, Cheshire SY14 8AU. 1.1 Basis of preparatlon The financial slalemenls have been prepared in accordance with the d)arily's governing document. the Charities Act 2011, FRS 102 °The Financial Reporting Standard applicable in the UK and Republic ol Ireland" I'FRS 102.1 and the Charilles SORP 'Accounling and Reporting by Charities.. Slalemenl ol Recommended Praclice applicable to charities preparing their accounts in a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The charity is a Public Benefit Enlily as defined by FRS 102. The charity has taken advantage of thè provisions in the SORP for charities not to prepare a Slatanenl of Cash Flows. The financial slalemenls have departed from the Charities {A¢counts and Reports) Regulations 2008 only lo the extènt required lo provide a true and fair view. This departure has involved following the Slalemenl of Recommended Practice for charities applying FRS 102 rather than the version ol the Slalement of Recommended Practice which is referred lo in the Regulations bul which has since been withdrawn. The financial slalements are prepared in sterting, which is the functional currency of the charity. Monetary amounts in these linanaal slalements a￿ rounded lo the nearest £. The financial slalemenl8 have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and lo include investment properties and certain financial inslrunenls al fair value. The principal accounting poli¢ies adopted are sel out below 1.2 Going concern Al the lime of approving the financial slalemenls. the Iruslees have a reasonable expectation that the d)arily has adequate resourtss to continue in operational existence for the foreseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charitable funds Unrestricted funds are available for use al the dlscrelion of the trustees in furtherance of their charitable obje¢lives. Reslricled funds are sublecl lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the reslri¢led funds are set out in the notes lo the financial slalements. Endowment funds are subject to specific Conditions by donors that the capital musl be mainlalned by the charity. 1.4 Income Income is recognised when the charity is legally enlilled lo il after any performance conditions have been mel, the amounts can be measured reliably, and il is probable th81 income will be received. Cash donations are recognised on receipt. Other donations are recognised once the ¢harity has been notified of the donation, unless performance ¢ondilions require deferral ol the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending dislribulion, the amount is known, and receipt is expected. If the amount is not known, the legacy is Irealed as a BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accountlng policies Icontlnuedl 1.5 Expenditure Expenditure is recognised once there is a legal or conslruclive obligation lo transfer economic benefit lo a third party, il is probable that a transfer of economic benefits wlll be required in selllemenl, and the arnounl of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up ol the lolal of dir￿1 costs and shared costs, including support costs involved in undertaking each activity. Direct costs allributable lo a single activity are allocated directly lo that aclivily. Shared costs which contribute lo more than one activity and support costs which are not allributable to a single activity are apportioned between those activities on a bass consistent with the use of resources. Central staff costs ale allocated on the basis of lime spent, ancl depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al ¢ost and subsequently measured al cost 01 valuation, nel of depreciation and any impaifmenl losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings New Building Project No depreciation No depreciation The gain or loss arising on the dispc>sal of an asset is determined as the difference between the sale prO￿edS and the carrying value of the asset, and is recognised in the slalement of linan¢ial aclivilies. 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-lerm liquid investments with original maturities of three Months or less, and bank overdrafts. Bank overllrafts are shown within borrowin9s in Current liabilities. Critical accounting estimates and ludgements In th8 application of the Charity's accounting policies, the Iruslees are required lo make judgements, eslirnalos and assumptions about the carrying amount of assets and liabilities that are nol readily apparent from olh?r sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these estimates. The eslimales and underlying assurnplions are reviewed on an ongoing basis. Revisions lo accounting eslimales 8re recognised in the period in ￿lch the estimate is revised where the revision affects only Ihal period, or in the period of the revision and future periods where the revision affects both current and future peri￿S. Income from donatlons and legacies Unrestrlcted funds 2025 Unrestricted funds 2024 Donations and gifts 2.991 1.928 BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 DECEMBER 2025 Income from charitable actlvltles Unrestrlcted Unrestrlcted fund$ funds 202S 2024 Charitable Activities Fundraising Events Lellings income Art classes & Bridge dub Other income 23,410 10,146 3,765 485 22,342 11,445 1,854 255 37,806 35,896 Income from other trading activities Unrestricted Unrestrlcted funds funds 2025 2024 Letting and licensing arrangements 10,621 11,343 Expendlture on charltablg actlvities Charitable Activities 2025 Charitable Actlvltles 2024 Direct costs Rates and water ght and heat Repairs and maintenance Insuranc8 Cleaning Telephone Other office cosis Fundraising wsls 2,652 6,043 6,855 1,692 4.574 1,207 155 17,772 2.949 3,058 30,802 1.657 4,232 1,119 229 15,580 40,950 59,428 Share ofsupport and governance costs Isee note 71 Governan 600 572 41,550 59,998 Analysis by fund UnreslriGled funds- general 41.550 59,998 BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Support costs allocated to activlties 2025 2024 Governance costs 600 572 Analysed between: Charitable Activities 6Qf) 572 2025 2024 Governance costs comprise- Independent Examiner fees 600 572 600 572 Net movgment In funds 2025 2024 The nel movement in funds is slated after ¢hargingllcredilingl.' Fees payable for the independent examination of the charity's financial statements Trustg&S None of the Iruslees {or any persons connected with them) received any remuneration or benefits from the charity during the year. 10 Employees The average monthly number of ernployees during the year was.. 2025 Number 2024 Number Total The charity has no employees. bul pays self employed cleaners by the hour. There were no employees whose annual remuneration was more than £60,000. 11 Taxation The charity is exempt from taxation on ils actlvltles because all ils income is applied for charitable purposes. BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 12 Tangible fixed assets Freehold land New Bulldlng and buildings Project Total Cost Al 1 January 2025 50 129,062 129.112 Al 31 December 2025 50 129,062 129,112 Carrying amount AI 31 D￿ember 2025 50 129,062 129,112 At 31 December 2024 50 129.062 129,112 13 Credltors: amounts falling due within one year 2025 2024 Accruals and deferred income 573 573 14 Unrestrlcted funds The unreslri¢led funds of the charity comprise the unexpended balancos of donations and grants which are nol subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes. At 1 January 2025 Incoming resources Resource5 expended At31 December 2025 Unreslri¢led funds General funds 109.165 59,408 109,165 69,276 51,418 {41.550) 168,573 51,418 141,5501 178,441 Previous yaar: At 1 January 2024 Incomirbg Rasources resources expended At31 December 2024 Unrestricted funds 179,404 49,167 (59,998) 168,573 BICKERTON VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 15 Analysis of net assets between funds Unrestrlcted funds 2025 At 31 December 2025- Tangible assets Current asselsllliabililies} 129,112 49.329 178,441 Unrestrlcted funds 2024 At 31 December 2024.. Tangible assets Current asselsllliabililiesl 129,112 39,461 168,573 16 Related party transactions There were no disclosable relalecs paty transactions during the year12024- none).