**REGISTERED CHARITY NUMBER: 520034** ## **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31 March 2025** ## **for** ## **Lawton Memorial Hall Trust** Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW **Lawton Memorial Hall Trust** ## **Contents of the Financial Statements for the Year Ended 31 March 2025** |||**Page**|| |---|---|---|---| |**Chairperson’s Report**||1|| |**Report of the Trustees**||2|| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**||5|| |**Notes to the Financial Statements**|6|to|10| |**Detailed Statement of Financial Activities**|11|to|12| ## **Lawton Memorial Hall Trust** ## **Chairperson’s Report for the Year Ended 31 March 2025** This has been a busy year for the Trust as Church Lawton Parish Council established itself as the sole trustee of the hall. The priority has been to develop the governance structures for the operation of the Trust and the hall to ensure that all policies and procedures are relevant and appropriate. This included the Constitution and Standing Orders. The Constitution sets out how the hall is managed and included the setting up of the Operations and Events Committee to include more members of local groups, including All Saints Church and the regular hirers. Although in its infancy, this group promises to be instrumental in moving the hall forward. The Trust were very grateful for a substantial bequest that was made this year. As the Trust becomes more confident in the management of the hall, this will be used to ensure its future. We are grateful for the regular hirers who use the hall to provide various activities for the local areas and provide a source of regular income. The hall has been used by commercial hirers and also for family events - christenings, birthdays, weddings, funerals and other celebrations. In May 2024, we were proud to work with All Saints Church to commemorate the 80th anniversary of the VE Day landings. Everyone who uses the hall loves it and its facilities and we are proud to have maintained it for the benefit of the community of Church Lawton. The volunteers, staff and trustees have met the challenges of running the hall admirably and I would like to thank them on behalf of the community. The Trust now wants to build on these development in the coming year to organise more community events, maintain the building and promote the hall and all it has to offer. Page 1 **Lawton Memorial Hall Trust** ## **Report of the Trustees for the Year Ended 31 March 2025** The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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). ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 520034 ## **Principal address** Liverpool Road West Church Lawton Stoke on Trent ST7 3DA ## **Trustees** Church Lawton Parish Council (appointed 25/1/2023) All existing trustees as at 24/1/2023 resigned with effect from 24/1/2023 and Church Lawton Parish Council was appointed as the sole trustee with effect from 25/1/2023. ## **Independent Examiner** Emma Marshall-Birks Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW Approved by order of the board of trustees on 28 January 2026 and signed on its behalf by: ## S Davies S Davies (Jan 28, 2026 15:30:55 GMT) Church Lawton Parish Council - Trustee Page 2 **Independent Examiner's Report to the Trustees of Lawton Memorial Hall Trust** ## **Independent examiner's report to the trustees of Lawton Memorial Hall Trust** I report to the charity trustees on my examination of the accounts of Lawton Memorial Hall Trust (the Trust) for the year ended 31 March 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'). I 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 I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I 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 2. 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. I 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. Emma Marshall-Birks The Institute of Chartered Accountants in England and Wales Marshall Accountancy Ltd St Mary's House Crewe Road Alsager Stoke-On-Trent ST7 2EW 28 January 2026 Page 3 ## **Lawton Memorial Hall Trust** ## **Statement of Financial Activities for the Year Ended 31 March 2025** |**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
61,913
Other trading activities
2
19,009
Investment income
3
423
**Total**
81,345
**EXPENDITURE ON**
Raising funds
13,805
**Charitable activities**
General
13,414
Other
1,559
**Total**
28,778
**NET INCOME**
52,567
**RECONCILIATION OF FUNDS**
Total funds brought forward
54,363
**TOTAL FUNDS CARRIED FORWARD**
106,930|**Restricted**
**fund**
**£**
-
-
-
-
-
-
-
-
-
-
-|**2025**
**Total**
**funds**
**£**
61,913
19,009
423
81,345
13,805
13,414
1,559
28,778
52,567
54,363
106,930|**2024**
**Total**
**funds**
**£**
38
32,825
227
33,090
17,414
10,977
1,805
30,196
2,894
51,469
54,363| |---|---|---|---| The notes form part of these financial statements Page 4 ## **Lawton Memorial Hall Trust** ## **Balance Sheet 31 March 2025** |**Unrestricted**
**fund**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
6
8,072
**CURRENT ASSETS**
Debtors
7
121
Cash at bank
99,697
99,818
**CREDITORS**
Amounts falling due within one year
8
(960)
**NET CURRENT ASSETS**
98,858
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
106,930
**NET ASSETS**
106,930
**FUNDS**
9
Unrestricted funds
**TOTAL FUNDS**|**Restricted**
**fund**
**£**
-
-
-
-
-
-
-
-|**2025**
**Total**
**funds**
**£**
8,072
121
99,697
99,818
(960)
98,858
106,930
106,930
106,930
106,930|**2024**
**Total**
**funds**
**£**
9,631
4,998
42,991
47,989
(3,257)
44,732
54,363
54,363
54,363
54,363| |---|---|---|---| The financial statements were approved by the Board of Trustees and authorised for issue on 28 January 2026 and were signed on its behalf by: ## S Davies S Davies (Jan 28, 2026 15:30:55 GMT) Church Lawton Parish Council - Trustee The notes form part of these financial statements Page 5 **Lawton Memorial Hall Trust** ## **Notes to the Financial Statements for the Year Ended 31 March 2025** ## **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** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is 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 cost 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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **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 particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. OTHER TRADING ACTIVITIES** |Fundraising events
Admissions|**2025**
**£**
746
18,263
19,009|**2024**
**£**
2,907
29,918
32,825| |---|---|---| continued... Page 6 **Lawton Memorial Hall Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **3. INVESTMENT INCOME** |**INVESTMENT INCOME**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Interest receivable - trading|423|227| ## **4. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. ## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** |**Unrestricted**
**Restricted**
**fund**
**fund**
**£**
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
38
-
Other trading activities
32,825
-
Investment income
227
-
**Total**
33,090
-
**EXPENDITURE ON**
Raising funds
17,414
-
**Charitable activities**
General
10,977
-
Other
1,805
-
**Total**
30,196
-
**NET INCOME**
2,894
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
51,469
-
**TOTAL FUNDS CARRIED FORWARD**
54,363
-|**Total**
**funds**
**£**
38
32,825
227
33,090
17,414
10,977
1,805
30,196
2,894
51,469
54,363| |---|---| continued... Page 7 **Lawton Memorial Hall Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **6. TANGIBLE FIXED ASSETS** |**6.**|**TANGIBLE FIXED ASSETS**|||| |---|---|---|---|---| |||**Other**||| |||**property**|**Computer**|| ||**improvements**||**Equipment**|**Totals**| |||**£**|**£**|**£**| ||**COST**|||| ||At 1 April 2024 and 31 March 2025|10,947|489|11,436| ||**DEPRECIATION**|||| ||At 1 April 2024|1,642|163|1,805| ||Charge for year|1,396|163|1,559| ||At 31 March 2025|3,038|326|3,364| ||**NET BOOK VALUE**|||| ||At 31 March 2025|7,909|163|8,072| ||At 31 March 2024|9,305|326|9,631| |**7.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||Trade debtors||**2025**
**£**
121|**2024**
**£**
4,998| |**8.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||| ||Trade creditors||**2025**
**£**
-|**2024**
**£**
810| ||Taxation and social security||-|122| ||Other creditors||960|2,325| ||||960|3,257| |**9.**|**MOVEMENT IN FUNDS**|||| ||**Unrestricted funds**|**At 1/4/24**
**£**|**Net**
**movement**
**in funds**
**£**|**At**
**31/3/25**
**£**| ||General fund|54,363|52,567|106,930| ||**TOTAL FUNDS**|54,363|52,567|106,930| |||||| continued... Page 8 **Lawton Memorial Hall Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|81,345|(28,778)|52,567| |**TOTAL FUNDS**|81,345|(28,778)|52,567| |**Comparatives for movement in funds**|||| |**Unrestricted funds**|**At 1/4/23**
**£**|**Net**
**movement**
**in funds**
**£**|**At**
**31/3/24**
**£**| |General fund|51,469|2,894|54,363| |**TOTAL FUNDS**|51,469|2,894|54,363| |Comparative net movement in funds, included in the above are as follows:|||| |**Unrestricted funds**|**Incoming**
**resources**
**£**|**Resources**
**expended**
**£**|**Movement**
**in funds**
**£**| |General fund|33,090|(30,196)|2,894| |**TOTAL FUNDS**|33,090|(30,196)|2,894| |A current year 12 months and prior year 12 months combined position is as follows:|||| |**Unrestricted funds**|**At 1/4/23**
**£**|**Net**
**movement**
**in funds**
**£**|**At**
**31/3/25**
**£**| |General fund|51,469|55,461|106,930| |**TOTAL FUNDS**|51,469|55,461|106,930| ||||| continued... Page 9 **Lawton Memorial Hall Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31 March 2025** ## **9. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: ||**Incoming**|**Resources**|**Movement**| |---|---|---|---| ||**resources**|**expended**|**in funds**| ||**£**|**£**|**£**| |**Unrestricted funds**|||| |General fund|114,435|(58,974)|55,461| |**TOTAL FUNDS**|114,435|(58,974)|55,461| ||||| ## **10. RELATED PARTY DISCLOSURES** There were no related party transactions for the year ended 31 March 2025. Page 10 **Lawton Memorial Hall Trust** ## **Detailed Statement of Financial Activities for the Year Ended 31 March 2025** ||**2025**|**2024**| |---|---|---| ||**£**|**£**| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Gifts|1|(1)| |Donations|61,912|39| |**Other trading activities**|61,913|38| |Fundraising events|746|2,907| |Admissions|18,263|29,918| |**Investment income**|19,009|32,825| |Interest receivable - trading|423|227| |**Total incoming resources**|81,345|33,090| |**EXPENDITURE**||| |**Raising donations and legacies**||| |Rates and water|224|228| |Insurance|3,091|2,764| |Light and heat|6,211|6,613| |Security & caretaking|3,563|4,472| |**Other trading activities**|13,089|14,077| |Purchases|536|765| |Licensing|180|2,572| |**Charitable activities**|716|3,337| |Telephone|1,162|849| |Advertising|25|278| |Cleaning|4,999|4,770| |**Other**|6,186|5,897| |Fixtures and fittings|1,396|1,642| |Computer equipment|163|163| ||1,559|1,805| |**Support costs**||| |**Management**||| |Subscriptions|-|50| This page does not form part of the statutory financial statements Page 11 **Lawton Memorial Hall Trust** **----- Start of picture text -----**
|||| |---|---|---| |Detailed Statement of Financial Activities| |for the Year Ended 31 March 2025| |2025|2024| |£|£| |Management| |Finance| |Accountancy|982|918| |Bank charges|71|29| |1,053|947| |Information technology| |Computer costs|2,000|808| |Human resources| |Admin staff & general|4,175|3,156| |Governance costs| |Accountancy and legal fees|-|119| |Total resources expended|28,778|30,196| |Net income|52,567|2,894| **----- End of picture text -----**
This page does not form part of the statutory financial statements Page 12