Registered Charity No. 521012 ## AUGHTON VILLAGE HALL ## ANNUAL REPORT AND ACCOUNTS ## FOR THE YEAR ENDING 30 SEPTEMBER 2025 Produced by: Mr D Fewings ## AUGHTON VILLAGE HALL ## REPORT AND ACCOUNTS FOR THE YEAR ENDING 30 SEPTEMBER 2025 |CONTENTS|Page| |---|---| |Legal& Administrative Information|1| |Trustees’ Report|2-3| |Independent Examiner's Report|4| |Receipts andPayments Account|5| |SummaryofCashMovements|6| |Statement ofAssets and Liabilities|7| |NotestotheAccounts|8| Page: 1 ## AUGHTON VILLAGE HALL ## LEGAL AND ADMINISTRATIVE INFORMATION ## Management Committee Mr I Grant Chairman Mrs E Woofe MBE Hon. Secretary Mr D Fewings Hon. Treasurer Dr S Kulupana Mrs S Keirans ## Representatives Mr G Roberts MBE Aughton, Ormskirk & Maghull PROBUS Vice chairman Mrs M Boulton Aughton Women's Institute Mrs B Mullins Aughton Ladies Bowling Club Mr J Tomlinson Aughton & Ormskirk u3a Mr J Pendleton Aughton Parish Council Mr M Gallagher Aughton Male Voice Choir Mrs P Skalycz Aughton Slimming World Mrs E Jones Splatter Dance Bankers **----- Start of picture text -----**
||||||||| |---|---|---|---|---|---|---|---| |HSBC|Bank plc|8|Canada|Square,|London,|E14|5HQ| |Santander Bank plc|2|Triton|Square,|Regents|Place,|London, NW1|3AN| |United|Trust|Bank Ltd|1|Ropemaker|Street,|London,|EC2Y 9AW| **----- End of picture text -----**
## Principle Address Aughton Village Hall, Winifred Lane, Aughton, Ormskirk, Lancs, L39 5DH ## Accountants and Independent Examiners ## West Lancs Chartered Accountants 22 Derby Street West, Ormskirk, Lancs, L39 3NH ## Solicitors Brighouse Wolff, 28 Derby Street, Ormskirk, Lancs, L39 2BY Page 2 ## AUGHTON VILLAGE HALL ## TRUSTEES' REPORT > _ The trustees submit their report and financial statements for the year to 30th September 2025. ## Structure, Governance and Management The Village Hall was established by trust deed in 1971 and is registered with the Charity Commission No. 521012. The Management Committee comprises appointed representatives of the main hirers of the Hall and up to six others appointed at the Annual General Meeting. The officers of the Management Committee are the Chairman, Vice Chairman, Honorary Secretary, and Honorary Treasurer. The Management Committee meets quarterly. The Annual General Meeting typically takes place in March. ## Objectives and future strategy The Charity runs a Village Hall for the benefit of individuals and organizations in and around the Aughton area. Hire is subject to a standard hiring agreement and a published set of fees. The income from those fees is intended to cover day-to-day expenditure and to facilitate the establishing of reserves to cover exceptional expenditure such as building maintenance. ## Review of activities and results The receipts from room hire were £45,026 (2023-2024 £44,642), of which £6,555 was from casual hire (2023-2024 £4,611). Over and above ‘business as usual' expenditure, the management committee continued to identify and progress refurbishment tasks which are designed to make the hall more attractive to existing and potential hirers. We are pleased to report that a meaningful refurbishment programme has been addressed, while meeting that financial objective of having a bank balance in excess of £80,000. Refurbishment included a new carpet for the foyer and replacement of the Acorn room's fire door. The bank account balance at the end of the 2024-2025 financial year was £88,462. ## General Outlook Currently, annual receipts from hirers are sufficient to sustain the existing bank account balance and support a modest programme of refurbishment work. However, receipts from hirers increased by less than 1% over the previous year. A breakdown of that figure is illuminating. Receipts from regular hirers fell by 4%. Receipts from casual hirers, who account for 15% of total receipts, rose by 42%. However, receipts from casual hirers are unpredictable. As existing contracts for gas and electricity expire, we face the prospect of higher bills. We need an assured source of additional receipts to cover increased expenditure; i.e. receipts from regular rather than casual hirers. To this end, consideration should be given to increasing the hourly rate for some regular hirers, while ensuring the hall offers competitive rates and established relationships are not threatened. ## 2025-2026 As per the General Outlook, we can continue to invest in a modest programme of refurbishment work. Clearly, we must accept that unexpected demand for non-discretionary expenditure on repair, may cause us to suspend discretionary refurbishment work. ## 2027 onward Page 3 Given the age of the building, we are inevitably going to face maintenance issues relating to . items such as the roof and to the heating system. For the foreseeable future, we are unlikely to see any more than a nominal annual increase in our bank account balance. At the current level, we feel that balance leaves us well-placed to address work as and when the need arises. ## Concerns for the future As per General Outlook, we have to cope with the impact of inflation and, specifically, the cost of gas and electricity when existing contracts expire. Our ability to re-act will be constrained by market forces such as local competition for provision of rooms for hire and the ability/inclination of hirers to pay increased room hire fees. ## Reserves policy The Trustees aim to maintain unrestricted funds at a level which equates to at least six months of expenditure. The readily available element of reserves is held in an HSBC deposit account. The element of reserves for which immediate access is not required is held as deposit bonds where the money is locked in for say 1-2 years and a commensurate interest is paid on maturity. Currently, the hall has deposit bonds purchased from United Trust Bank valued at £43,458. ## Independent examiners West Lancs Chartered Accountants have been appointed. ## Sign-off I thank my fellow trustees and service providers who work to ensure the hall runs smoothly and efficiently. Signed on behalf ot the trustees: **----- Start of picture text -----**
CB (OL 2026
y —
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Mr. I Grant, Chairman
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AUGHTON VILLAGE HALL Page 4 ## INDEPENDENT EXAMINER'S REPORT I report to the trustees on my examination of the accounts of the above charity for the year end September 2025 ## Respective responsibilities of trustees and examiner The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under law and is eligible for independent examination, it is my responsibility to: - examine the accounts under section 145 of the 2011 Act; - to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - to state whether particular matters have come to my attention. ## Basis of independent examiner’s report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statement below. ## Independent examiner’s statement In connection with my examination, no matter has come to my attention: 1) which gives me a reasonable cause to believe that in any material respect the - to keep accounting records in accordance with s.130 of the 2011 Act; or - to prepare accounts which accord with the accounting records have not been met; or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. K Wood FCA 22 Derby Street West, Ormskirk, Lancashire, L39 3NH AUGHTON VILLAGE HALL Page: 5 **----- Start of picture text -----**
RECEIPTS AND PAYMENTS ACCOUNT
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2024-2025 2023-2024 2024-2025 2023-2024
TOTAL FUNDS TOTAL FUNDS
- ALL UNRESTRICTED FUNDS ALL UNRESTRICTED FUNDS
£ £ £ £ £ £ £ £
Room hire Fees
Regular 38,471 40,031 Bookings 4,085 3,654
Casual 4,611 Admn. Support (meetings) 90 161
Domestic 4,566 Caretaker 4,556 4,356
Other 1,989 Cleaner 3,660 3,510
45,026 44,642 Cleaners (extra) 1,988 2,415
14,379 14,096
Bank interest 2,444 2,303 Utilities
Gas (Opus / EDF) 5,512 5,793
Electricity (British Gas) 3,336 3,184
Water (Water Plus) 1,340 1,203
Telecomms (Daisy) 891 785
11,079 10,965
Rates (including bins) 1,284 1,118
Insurance (Hiscox & Zurich) 1,766 2,684
3,050 3,802
Oakleaf Bar royalty 500 0 Repairs & Maintenance
Grounds 1,160 1,100
Electrical 1,916 2,856
CCTV 606 606
Plumbing & drains 20 3,274
Heating & boiler 959 10,548
Alarm (ADT) 897 840
Windows 630 0
Doors 650 137
Flooring 401 0
Decorating 0 2,917
Equipment 60 0
Various others 304 500
7,603 22,778
Other costs
Equipment 163 60
Window cleaning 360 330
Washroom servicing 1,050 929
Janitor supplies 737 577
Website & internet 180 0
Stationery, postage etc 53 47
Bank charges 67 80
PPL/PRS music licence 496 525
Bar (Premises Licence) 360 0
Sundry expenses 321 224
Information Commission 35 35
Independent Examination 800 1,260
4,622 4,067
Assets Purchased
Double fire doors 750
Foyer carpet 1,110
Mobile speaker 160
Stage steps 100
Doors 2,945
Flooring 22,962
Microwave 71
2,120 25,978
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Current balance (30th September 2025) £88,462 Opening balance (1st October 2024) £83,345 AUGHTON VILLAGE HALL Page 6 ## SUMMARY OF CASH MOVEMENTS |Account|Opening|Receipts||Payments
|Inter a/c||Closing| |---|---|---|---|---|---|---| ||balance|||Transfers||balance| ||01/10/24|||||30/09/25| |HSBC current a/c|11,610|44,245||41,962
-2,000||11,893| |HSBCdeposita/c
United Trust Bank (bonds)
UTB‘EasyAccess’a/c
TOTAL|27,364
2969
41,502
poo
83,345|| 489 |
~~ ‘|
-7,000
| 1280 | 391 | 0
1956
|
|
0
9,000
47,970
42,853|
0||||
|
||20,853
3,258
43,458
9,000
88,462| Page 7 ## AUGHTON VILLAGE HALL **----- Start of picture text -----**
ASSETS
2024-2025 2023-2024
CASH AT BANK £ £ £ £
HSBC current a/c 11,893 11,610
HSBC deposit a/c 20,853 27,364
Santander current a/c 3,258 2,869
United Trust Bank bonds
Deposit bonds 43,458 41,502
Easy Access a/c 9,000 -
88,462 83,345
ASSETS RETAINED FOR THE CHARITY'S OWN USE
Building 84,628 84,628
Equipment 29,858 29,598
Fixtures & Fittings 51,308 49,448
165,794 163,674
TOTAL ASSETS
254,256 247,019
LIABILITIES
£ £
TOTAL LIABILITIES 0 0
NET ASSETS 254,256 247,019
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These accounts are signed off, on behalf of the Management Committee, **----- Start of picture text -----**
OS / O2/ 2026 Mr D Fewings, Treasurer
OS / O2/ 2026 Mr!Grant, Chairman
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Page 8 ## AUGHTON VILLAGE HALL ## NOTES TO THE ACCOUNTS ## 1 Accounting Policies a. Basis for preparation and assessment of going concern These accounts have been prepared on a 'Receipts and Payments' basis. This simple form of accounting, is allowed under section 133 of the Charities Act (2011), for charities with a gross income less than £250,000. The accounts are subject to external scrutiny in the form of an independent examination by the charity's accountants, West Lancs Chartered Accountants. Independent examination is a lesser level of scrutiny than an audit. The focus is whether any material matters of concern have come to the examiner's attention. The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern. ## b. Funds structure The charity's main source of funds are those from the hiring out of the Village Hall. A second source of funds is the interest earned on the balance of a deposit account and on a number of[fixed][duration] deposit bonds. The income from these two sources is unrestricted and allows the Trustees to maintain and manage the Village Hall for the use and benefit of the public. c. Income recognition All income is recognised on receipt (as opposed to when entitlement is established). d. Expenditure recognition Expenditure is recognised when the payment is made (as opposed to when the commitment is made). 2 Tangible Fixed Assets **----- Start of picture text -----**
Cost Building Equipment Fixtures Total
& Fittings
At Ist Oct 2024 84,628 29,598 49,448 163,674
Additions 0 260 1,860 2,120
At 30th Sept 2025 84,628 29,858 51,308 165,794
3 Acquisitions and Disposals
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a. Assets acquired **----- Start of picture text -----**
£
Double fire doors 750
Foyer carpet 1,110
Mobile speakers 160
Stage steps 100
2,120
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b. Assets disposed of None 4 Analysis of charitable funds Analysis of fund movements: **----- Start of picture text -----**
Balance at Receipts Payments Balance at
01/10/2024 30/09/2025
Unrestricted funds 83,345 47,970 42,853 88,462
Restricted funds nil nil nil nil
Total 83,345 47,970 42,853 88,462
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