**REGISTERED CHARITY NUMBER: 521076**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **FOR**
## **COCKERHAM PARISH HALL**
RfM Fylde Limited Unit 1D River View 96 High St Garstang Preston Lancashire PR3 1WZ
**COCKERHAM PARISH HALL**
**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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The object of the Charity is:
To manage and maintain the use of the Parish Hall for the benefit of the village and surrounding area.
## **Significant activities**
The provision of first class hall facilities to voluntary and other organisations serving the community.
## **ACHIEVEMENTS AND PERFORMANCE**
The charity has continued to maintain the hall for the benefit of the inhabitants of the village and surrounding area.
Page 1
**COCKERHAM PARISH HALL**
**REPORT OF THE TRUSTEES for the Year Ended 31 March 2025**
## **FINANCIAL REVIEW**
The commentary below highlights the key transactions during the financial year:
## **Income and Endowments**
1. Hall hire, field hire and other events - £14,795
2. Bar income - £86,750
3. Recreation Scheme income - £6,613
4. Interest received - £143
## **Total incoming resources £108,301**
## **Expenditure**
1. Charitable activities - £103,587
2. Support costs - £2,628
3. Governance costs - £300
## **Total resources expended £106,515**
## **Total incoming resources exceeded resources expended by £1,786**
## **Balance Sheet**
At the start of the 2024/25 financial year, the total reserves of the charity amounted to £94,026.
With resources incoming exceeding resources expended the carried forward reserves amount increased to £95,812 made up of:
## 1. Fixed Assets - £10,651
- Plant and machinery £7,683 after deducting £1,085 of accumulated depreciation
- Fixtures and fittings £2,968 after deducting £1,328 of accumulated depreciation
2. Current assets - £87,075
- Bar stock of £3,478
- Bank & cash accounts of £81,703
- Prepayments £590
- Other debtors £1,304
Less
3. Creditors £1,914
- Trade creditors £954
- Other creditors £960
The reserves are managed to fulfil the object of the Charity.
Page 2
**COCKERHAM PARISH HALL**
**REPORT OF THE TRUSTEES for the Year Ended 31 March 2025**
The trustees consider this to be a healthy financial position.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Organisational structure**
The Charity was established by a scheme dated 19 November 1963 and is governed by a Trust Deed of that date registered with the Charity Commission.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
521076
## **Principal address**
14 Main Street Cockerham Lancaster Lancashire LA2 0EF
## **Trustees**
Mr D Lambert Mr W Jacques (resigned 28/2/2025) Mr D Woodhead Mr A Bellis Ms D Brindley Mr S Holden Ms H Yates Mr H Hickey (appointed 28/2/2025)
## **Independent Examiner**
Sarah Flynn FCA RfM Fylde Limited Unit 1D River View 96 High St Garstang Preston Lancashire PR3 1WZ
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
...................................................................... Mr D Lambert - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COCKERHAM PARISH HALL**
## **Independent examiner's report to the trustees of Cockerham Parish Hall**
I report to the charity trustees on my examination of the accounts of Cockerham Parish Hall (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.
Sarah Flynn FCA
RfM Fylde Limited Unit 1D River View 96 High St Garstang Preston Lancashire PR3 1WZ
Date: .............................................
Page 4
## **COCKERHAM PARISH HALL**
## **STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 March 2025**
|**2025**
**Unrestricted**
**fund**
**Notes**
**£**
**INCOME AND ENDOWMENTS FROM**
**Charitable activities**
Hall hire & bar
88,095
Recreation Scheme
20,063
Investment income
2
143
**Total**
108,301
**EXPENDITURE ON**
**Charitable activities**
Hall hire & bar
103,625
Recreation Scheme
2,890
**Total**
106,515
**NET INCOME**
1,786
**RECONCILIATION OF FUNDS**
Total funds brought forward
94,026
**TOTAL FUNDS CARRIED FORWARD**
95,812|**2024**
**Total**
**funds**
**£**
74,177
5,040
40
79,257
57,495
2,564
60,059
19,198
74,828
94,026|
|---|---|
The notes form part of these financial statements
Page 5
## **COCKERHAM PARISH HALL**
## **BALANCE SHEET 31 March 2025**
|**2025**
**Unrestricted**
**fund**
**Notes**
**£**
**FIXED ASSETS**
Tangible assets
5
10,651
**CURRENT ASSETS**
Stocks
6
3,478
Debtors
7
1,894
Cash at bank and in hand
81,703
87,075
**CREDITORS**
Amounts falling due within one year
8
(1,914)
**NET CURRENT ASSETS**
85,161
**TOTAL ASSETS LESS CURRENT LIABILITIES**
95,812
**NET ASSETS**
95,812
**FUNDS**
9
Unrestricted funds
95,812
**TOTAL FUNDS**
95,812|**2024**
**Total**
**funds**
**£**
5,093
3,000
500
86,742
90,242
(1,309)
88,933
94,026
94,026
94,026
94,026|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Mr D Lambert - Trustee
The notes form part of these financial statements
Page 6
**COCKERHAM PARISH HALL**
## **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.
Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance
## **STOCKS**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **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.
continued...
Page 7
**COCKERHAM PARISH HALL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable - trading|143|40|
## **3. 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.
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**|**Unrestricted**
**fund**
**£**|
|---|---|
|**Charitable activities**||
|Hall hire & bar|74,177|
|Recreation Scheme|5,040|
|Investment income|40|
|**Total**|79,257|
|**EXPENDITURE ON**||
|**Charitable activities**||
|Hall hire & bar|57,495|
|Recreation Scheme|2,564|
|**Total**|60,059|
|**NET INCOME**|19,198|
|**RECONCILIATION OF FUNDS**||
|Total funds brought forward|74,828|
|**TOTAL FUNDS CARRIED FORWARD**|94,026|
continued...
Page 8
## **COCKERHAM PARISH HALL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **5. TANGIBLE FIXED ASSETS**
## **6.**
## **7.**
|**Fixtures**
**Plant and**
**and**
**machinery**
**fittings**
**£**
**£**
**COST**
At 1 April 2024
2,134
4,071
Additions
6,634
225
At 31 March 2025
8,768
4,296
**DEPRECIATION**
At 1 April 2024
278
834
Charge for year
807
494
At 31 March 2025
1,085
1,328
**NET BOOK VALUE**
At 31 March 2025
7,683
2,968
At 31 March 2024
1,856
3,237
**STOCKS**
**2025**
**£**
Stocks
3,478
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
**2025**
**£**
Other debtors
1,304
Prepayments
590
1,894|**Totals**
**£**
6,205
6,859
13,064
1,112
1,301
2,413
10,651
5,093
**2024**
**£**
3,000
**2024**
**£**
-
500
500|
|---|---|
continued...
Page 9
## **COCKERHAM PARISH HALL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Other creditors
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**2025**
**2024**
**£**
**£**
954
-
960
1,309
1,914
1,309
**Net**
**movement**
**At**
**At 1/4/24**
**in funds**
**31/3/25**
**£**
**£**
**£**
94,026
1,786
95,812
94,026
1,786
95,812
**Incoming**
**Resources**
**Movement**
**resources**
**expended**
**in funds**
**£**
**£**
**£**
108,301
(106,515)
1,786
108,301
(106,515)
1,786|
|---|---|
## **9. MOVEMENT IN FUNDS**
## **Comparatives for movement in funds**
|**Unrestricted funds**|**At 1/4/23**
**£**|**Net**
**movement**
**At**
**in funds**
**31/3/24**
**£**
**£**|
|---|---|---|
|General fund|74,828|19,198
94,026|
|**TOTAL FUNDS**|74,828|19,198
94,026|
continued...
Page 10
**COCKERHAM PARISH HALL**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **9. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||**Incoming**|**Resources**|**Movement**|**Movement**|
|---|---|---|---|---|
||**resources**|**expended**|**in funds**||
||**£**|**£**||**£**|
|**Unrestricted funds**|||||
|General fund|79,257|(60,059)||19,198|
|**TOTAL FUNDS**|79,257|(60,059)||19,198|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**|**At 1/4/23**
**£**|**Net**
**movement**
**At**
**in funds**
**31/3/25**
**£**
**£**|
|---|---|---|
|General fund|74,828|20,984
95,812|
|**TOTAL FUNDS**|74,828|20,984
95,812|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Incoming**
**resources**
**£**
187,558
187,558|**Resources**
**Movement**
**expended**
**in funds**
**£**
**£**
(166,574)
20,984
(166,574)
20,984|
|---|---|---|
continued...
Page 11
**COCKERHAM PARISH HALL**
**NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025**
## **10. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2025.
Page 12
## **COCKERHAM PARISH HALL**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**for the Year Ended 31 March 2025**
**INCOME AND ENDOWMENTS**
**Investment income**
Interest receivable - trading
**Charitable activities**
Hall hire
Bar income
Recreation Scheme income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Wages
Rates and water
Insurance
Light and heat
Repairs and maintenance
Recreation Scheme expenditure
Cleaning
Subscriptions and licences
Entertainers
Computer costs
Bar opening stock
Bar supplies
Bar closing stock
**Support costs**
**Management**
Sundries
**Finance**
Bank and card charges
**Other**
Plant and machinery
Carried forward|**2025**
**£**
143
14,795
86,750
6,613
108,158
108,301
12,340
2,331
2,858
70
24,000
1,800
5,829
810
300
4,776
3,000
48,951
(3,478)
103,587
564
762
808
808|**2024**
**£**
40
11,662
62,515
5,040
79,217
79,257
6,855
1,839
2,260
12
1,755
2,255
6,211
810
300
509
2,590
34,888
(3,000)
57,284
50
1,266
191
191|
|---|---|---|
This page does not form part of the statutory financial statements
Page 13
## **COCKERHAM PARISH HALL**
|**DETAILED STATEMENT OF FINANCIAL ACTIVITIES**
**for the Year Ended 31 March 2025**
**Other**
Brought forward
Fixtures and fittings
**Governance costs**
Accountancy and legal fees
Total resources expended
**Net income**|**2025**
**£**
808
494
1,302
300
106,515
1,786|**2024**
**£**
191
473
664
795
60,059
19,198|
|---|---|---|
This page does not form part of the statutory financial statements
Page 14
**COCKERHAM PARISH HALL**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**|13|to|14|