Walford Village Hall (Charity Name Robert Pashley Memorial Hall, Walford)
Registered Charity: 520991
Financial Statements For the Year Ended 30[th] September 2025
Elizabeth Eyre Limited Chartered Accountant Bank Street Business Centre 6 Bank Street, Malvern Worcestershire WR14 2JN
Walford Village Hall
Registered Charity Number: 520991
Financial Statements For the Year Ended 30[th] September 2025
| Page | |
|---|---|
| Administrative and Legal Information | 2 |
| Independent Examiner’s Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 11 |
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements For the Year Ended 30[th] September 2025
Administrative & Legal information
Charity Name: Robert Pashley Memorial Hall, Walford Known as Walford Village Hall Charity Registration Number: 520991 Registered Address: Robert Pashley Memorial Hall Walford, Ross-On-Wye Herefordshire HR9 5QS Trustees: Timothy Pople (Chairperson) Patricia Anne Pople (Treasurer) Christopher Hatton (Secretary) (Resigned 28[th] October 2024) Sarah Verney (Secretary)(Appointed 6[th] February 2025) Christopher Phillipson Anthony Jones Lois Wilson Wendy Holton Virginia Morgan Examiner of Accounts: Elizabeth Eyre FCA Elizabeth Eyre Limited Bank Street Business Centre 6 Bank Street, Malvern Worcestershire WR14 2JN Banker Lloyds Bank PLC Hereford Branch
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Registered Charity Number: 520991
Walford Village Hall Financial Statements
For the Year Ended 30[th] September 2025
Independent Examiner ’ s Report to the Trustees of Walford Village Hall.
I report to the trustees on my examination of the accounts of the above charity for the year ended 30[th] September 2025 set out on pages 4 to 11.
Responsibilities and basis of the report
As the charity’s trustees, 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 charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the 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 which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did 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.
Elizabeth Eyre FCA Elizabeth Eyre Limited Chartered Accountant Bank Street Business Centre 6 Bank Street, Malvern Worcestershire WR14 2JN
Dated: 28[th] November 2025
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Registered Charity Number: 520991
Walford Village Hall
Trustees Report and Financial Statements For the Year Ended 30[th] September 2025
Statement of Financial Activities
| Note | Unrestricted funds £ |
Restricted funds £ |
Total 2025 £ |
Total 2024 £ |
|
|---|---|---|---|---|---|
| Income from: | |||||
| Donations and grants | 2 | 95 | 24,259 | 24,354 | 310 |
| Fundraising | 2 | 2,572 | - | 2,572 | 3,120 |
| Bookings | 2 | 14,297 | - | 14,297 | 13,267 |
| Investment income | 1,314 | - | 1,314 | 1,462 | |
| ______ | ______ | ______ | ______ | ||
| Total Income | 18,278 | 24,259 | 42,537 | 18,159 | |
| ______ | ______ | _____ | ______ | ||
| Expenditure on: | |||||
| Fundraising activities | 3 | 823 | - | 823 | 463 |
| Charitable activities | 3 | 16,229 | 24,259 | 40,488 | 13,394 |
| ______ | ______ | ______ | ______ | ||
| Total expenditure | 17,052 | 24,259 | 41,311 | 13,857 | |
| ______ | ______ | ______ | ______ | ||
| Net income/(expenditure) | 1,226 | - | 1,226 | 4,302 | |
| Transfers | - | - | - | - | |
| Fund balances at 1 October 2024 | 266,597 | - | 266,597 | 262,295 | |
| ______ | ______ | ______ | ______ | ||
| Fund balances at 30 September 2025 | 267,823 | - | 267,823 | 266,597 | |
| ______ | _____ | ______ | _____ |
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
There were no restricted funds during the previous accounting period. There is therefore no analysis of this on the SOFA as reported.
The notes on pages 6 to 11 form part of the accounts.
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Registered Charity Number: 520991
Walford Village Hall
Trustees Report and Financial Statements For the Year Ended 30[th] September 2025
Balance Sheet
Notes Fixed assets Tangible assets 4 Current assets Debtors 6 Cash at bank and at hand Creditors Amounts falling due within one year 7 Net current assets Net assets Charity funds 9 Unrestricted Funds Restricted Funds Total charity funds |
30.09.25 Total Funds £ 213,896 856 53,671 (600) 53,927 267,823 267,823 - 267,823 |
30.09.24 Total Funds £ 215,733 453 50,911 (500) 50,864 266,597 266,597 - 266,597 |
|---|---|---|
The financial statements were approved by the Board of Trustees on 28[th] November 2025 and were signed on its behalf by:
………………………
– Timothy Pople Trustee
The notes on pages 6 to 11 form part of the accounts.
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements
For the Year Ended 30[th] September 2025
Notes to the Financial Statements
1. ACCOUNTING POLICIES
Basis of preparation and assessment of going concern
The financial statements have been prepared on a going concern basis in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) – (Charities SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The charity meets the definition of a public benefit entity under FRS 102.
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
Change in basis of accounting or to previous accounts
There has been no material change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Exemption from preparing a cash flow statement
Exemption has been taken from preparing a cash flow statement in accordance with Charities SORP (FRS 102) Bulletin 1.
Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the Charity is legally entitled to the income, it is probable that the income will be received and the amount can be quantified with reasonable accuracy.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Resources Expended
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on fundraising activities
Expenditure on charitable activities 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
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements For the Year Ended 30[th] September 2025
.
Support Costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include governance costs which support the charity’s activities.
Tangible fixed assets
Tangible fixed asset are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Equipment 25% straight line
Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Taxation
The Charity is exempt from corporation tax on its charitable activities in accordance with section 505 of the Taxes Act 1988 and section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to 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.
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements
For the Year Ended 30[th] September 2025
2. INCOME FROM DONATIONS AND GRANTS
| Unrestricted Funds Restricted Funds £ £ Donations Lottery Grant Worcestershire CC Grant Other Donations - - 95 20,000 4,259 - 95 24,259 INCOME FROM FUNDRAISING Unrestricted Funds Restricted Funds £ £ Family Fun Day 2,131 - Christmas Fair 441 - Quiz Night - - Other - - 2,572 - INCOME FROM BOOKINGS Unrestricted Funds Restricted Funds £ £ One Off Bookings 3,171 - Regular Bookings 11,126 - 14,297 - |
|
|---|---|
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements
For the Year Ended 30[th] September 2025
3. EXPENDITURE ON FUNDRAISING ACTIVITIES
| Unrestricted Funds Restricted Funds £ £ Fundraising Expenses 823 - 823 - |
Total 2025 £ 823 823 |
Total 2024 £ 463 463 |
|
|---|---|---|---|
EXPENDITURE ON CHARITABLE ACTIVITIES
| Unrestricted Funds Restricted Funds Support costs £ £ Professional Fees 119 - Advertising & Entertainment 311 - Bank Fees Cleaning 34 2,362 - Computers/Broadband 700 - Data Protection 47 - Depreciation 6,034 - Solar Panels (Grant) - 4,259 Donations - - Light & heat 1,429 - Fire Services 410 - General Expenses 110 - General Office Costs - - Health & Safety 113 - Maintenance 2,665 20,000 Mowing & Window Cleaning 880 - Property Insurance 900 - Water Rates 115 - 16,229 24,259 Total costs 17,052 24,259 |
Total 2025 £ 119 311 34 2,362 700 47 6,034 4,259 - 1,429 410 110 - 113 22,665 880 900 115 40,488 41,311 |
Total 2024 £ 119 251 - 1,795 663 35 3,805 - 65 2,753 391 308 106 950 169 1,063 816 105 13,394 13,857 |
|
|---|---|---|---|
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements
For the Year Ended 30[th] September 2025
4. TANGIBLE FIXED ASSETS
| Buildings £ Cost At 1 October 2024 200,000 Additions (net of grants) - At 30 September 2025 200,000 Depreciation At 1 October 2024 - Charge for the period - At 30 September 2025 - Net Book Value At 30 September 2025 200,000 At 30 September 2024 200,000 |
Equip- ment £ 42,916 4,197 47,113 27,183 6,034 33,217 13,896 15,733 |
Total £ 242,916 4,197 247,113 |
|
|---|---|---|---|
| 27,183 6,034 33,217 213,896 |
|||
| 215,733 |
5. TRUSTEES’ REMUNERATION AND BENEFITS
No trustees have received remuneration and benefits during the Year ended 30 September 2025 (2023 £nil).
6. DEBTORS
| 2025 £ Bookings 856 856 . CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 £ Deposits in Advance 600 600 |
2024 £ 453 |
|---|---|
| 453 | |
| 2024 £ 500 500 |
7. CREDITORS AMOUNTS FALLING DUE WITHIN ONE YEAR
8. RELATED PARTY TRANSACTIONS
There have been no related party transactions during the year.
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Registered Charity Number: 520991
Walford Village Hall
Financial Statements
For the Year Ended 30[th] September 2025
9. MOVEMENT IN FUNDS
| At 01.10.24 £ Unrestricted Fund General Funds 266,597 Restricted Funds Restricted Funds – all funds - Total Funds 266,597 |
Net Movement In Funds At 30.09.25 £ £ 1,226 267,823 - - 1,226 267,823 |
|---|---|
Net movement in funds, included in the above are as follows:
| Incoming Resources £ Unrestricted Funds General Fund 18,278 Restricted Funds National Lottery 20,000 WCC Grant 4,259 Total Funds 42,537 |
Resources Expended £ (17,052) (20,000) (4,259) (41,311) |
Transfers £ - - - - |
Movement in Funds £ 1,226 - - 1,226 |
|---|---|---|---|
There were no remaining funds designated as Restricted Funds (2024 £nil).
The restricted income received from The National Lottery Community Fund relates to funding for the roof repairs. Total expenditure for the roof repairs amounted to £21,960, the remainder being funded from unrestricted income.
The restricted income received from Worcestershire County Council relates to funding towards the Solar Panels. The total expenditure for the solar panels amounted to £8,229, the remainder being funded from unrestricted income as additions to equipment. The hall will benefit from reduced utility bills in future years, which will offset the additional depreciation costs.
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