tharlty reglstrailon number 521791 GEDNEY DYKE VILLAGE HALL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 20Z6 GEDNEY DYKE VILLAGE HALL LEr￿L AND ADMINISTRATIVE INFORMATION Hall Trustees Mrs S Chapman Mrs L Steven5 Land Trustees Mr08aker Mr AJ E Cunnington Mr A J Hargreaves Charlty number 521791 Prlnclpal address Gedney Dyke Village Hall Main Street Gedney Oyke Spaldin8 Lincolnshire PE12 Independent examlner TCGroup 33 Boston Road South Holbeach Spalding Lincolnshire PE12 7LR GEDNEY DYKE VILiAGE HALL CONTENTS Trustees, report Statement of trustees. responsibilities Independent examiner's report Ststement of financlal activities Balance Sheet Notes to the financial ststements 6-12 GEDNEY DYKE VIiLAGE HALL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH2026 The trustees present thelr annual report and financial statements for the year ended 31 March 2026. Objertives and aclivltles Oblects onduhns The main aim of the charity is to fundraise for various charities and raise funds for the maintenance of the hall. Public benefft The village hall fundraises for variou5 charities and also for the maintenance of the hall. The village hall runs weekly bingo sessions and zenga classes along with hosting various other events for the community such as psychic evenings. quil￿$, race niBhts and dances. The trustees confirm that they have complied with the requirements of section 4 of the Charitie5 Art 2011 to have due regard to the publit benefit guidance published by the Charity Commission for England and Wales. Strurture, iovemance and management Aloture ojgovemlnq document The charity is governed by a trust thed dated l November 1961. Financial Instruments Objectives andpollcles The charity's activities exposè it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees. which provi(le written principles on the use of h'nancial derivatives to manage these risks. The charlty doe5 not Ltse derivative financial inslrument5 for speculative purposes. Credit ￿s* The Charity's principal financial assets are bank balances and cash, trade and other receivables, and imiestments. The credit risk on liquid fund5 and derivatlve financial instruments is limited because the counterparties are banks with hi8h credit-ratings assigned by international credit-iating agencies. The trustees, report was approved by the Board of Trustees. s. ￿￿Qp Mrs S Chapman Trustee Mrs L Stevens Tw5tee Dated.. IS.£.26 Dated:..... GEDNEY DYKE VILLAGE HALL STATEMENT OF TRUSTEES, RESPONSIBIUnES FOR THE YEAR EhlDE0 31 MARCH2026 The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charltie5 in England and Wales requires the trustee5 to prepare financial ststements fr)r each financial year which give a true and fair view of the state of affair5 of the charity and of the in￿ming resources and application of resources of the charity for that year. In preparing Ihese financial statements, the trustees are required to: select suitable accounting policies and then apply them con5iStentlyi - observe the methods and principles in the Charltles SORP,. - makejud8ements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed. subject to any material deparwres disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustee5 are responsible for keepin8 sufficient accounting records that disclose with reasonakk accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the a55ets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. GEDNfl DYKE VILLAGE HALL 114DEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GEDNEY DYKE VILiAGE HALL I report to the trustees on my examination of the financial statements of Gedney Oyke Village Hall Ithe charity) for the year ended 31 March 2026. Responslbilitie5 and basls of report As the trustees of the charity you are ￿SpOnsIble for the preparation Of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Actl- I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charlty Commission under section 1451511bl of the 2011 Act. Independent examlner's statement Your attention is drawn to the fact that the charity has prepared flnancial ststements in aCcOrda￿e with Accounting and Reportin8 by Charities preparing thelr accounts in arcordance wlth the Financial Reputing Standard applicable in the UK and Republit of Irelan(J IFRS 1021 in preference to the Accounting and Reporting by Charitie5- Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has now been withdrawn. l understsnd that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no matters have come to my attention in connectlon with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the charity as requI￿d by section 130 of the 2011 Act; or the financial statements do not accord with those records; or the fi'nancial statements do not comply with the applicable requirements conceming the forn and content of accounts set out in the Charities IAccounts and Report51 Regulations 2(lJ8 other than any requirement that the accounts glve a true and fair view which is not a matter considered a5 part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to whrh attention should be drawn in this report in order to enable a proper understanding of the financial ststements to be reached. Chrlsto TCGroup 33 Boston Road south Holbeach Spalding Lincolnshire PE12 7LR Dated.. 20151210 GEDNEY DYKE VIiLAGE HALL STATEMENT OF FINA￿a￿ AcnviTIE5 INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unre5trkted Unre5trlrted lunds funds 2026 2025 Notss Income Irom: Donations and legacies Charitable activitie5 Inve5tmentS 20 4,615 33,199 190 33,520 171 Total income 33,711 38,004 Expendlture on: Raising funds Charitable activities 16,101 21,860 14,371 20,0 Total expendituro 37,961 34.461 Net Ineomellexpendllurel and movement In funds 14.2501 3.543 Reeonclllatlon of lunds: Fund balances at l April 2025 47.8% 44.353 Fund balances at 31 March 2026 43,646 47,896 The statement of financial activities includes all gains and losses recogni5ed in the year. All irKome and expenditure derive from continuing activities. GEDNEY DYKE VILLAGE HALL 8ALANCE SHEEr AS AT31 MMCH2026 2026 2025 Notes Flxed assets Tangible assets 12 21,988 28.923 Current a55ets Stocks Cash at bank and in hand 13 1.129 21,267 2,637 17,038 22,396 19.675 Credltors: amounts lalllng due wlthin one 14 17381 17021 Nét current assets 21,658 18,973 Total assets less Current liabilitlés 43.646 47,896 Net assets 43,646 47A96 The lunds ol the c￿rIty Unrestricted fund5 43,646 47.896 43,646 47.896 I s.l.{ 12 The financial statements were approved by the trustees on .... Mrs S Chapman TNstee Mrs L Stevens Tru$tee GEDNEY DYKE VILLAGE HALL NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR EhlDEO 31 MARCH2026 Accountfng policles 1.1 Accounting conventlon The linancial statements have been prepared in accordance with the charity's governing document, the Charitie5 Art 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191" The charity is a Public Benefi't Entlty as defi'ned by FRS 102. The charity has taken advantage of the provisions In the SORP for charities applyin8 FRS 102 Update Bulletin I not to prepare a Siatement of Cash Flows. The financial 5tstements have departed from ihe Charities (Accounts and Reports) Re8ulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to In the Regulations but which has since been withdrawn. The financial ststements are prepared in sterling, which is the functional currency of the charty. Monetsry amounts in these financial statements are rounded to the nearest £. The financial Statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instrwients at fair valuel. The principal accountin8 policies adopted are set out below. 1.2 Going Concern At the time of approvin8 the fi'nantial statements, the trustees have a ￿asonable expettation thèt the charity ha5 adequate ￿SourCeS to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the trustees in furtherante of their charitable objectives. Restricted funds are subject to specific conditions by donors ol grantors a5 to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Incorne Income is reco8nised when the charity is legally entitled to it after any performance conditions ha￿ been met, the amounts can be measured reliably, and it Is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the chèrity ha5 been notified of the donation, unless performance conditions require deferral of the amount. Income tsx recoverable in relation to donations received under Gift Aid or deeds of covenant 15 recognised at the time of the donation. GEDNEY DYKE VILLAGE HALL NOTES TO ThE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED31 MARCH2026 A¢¢ounlin8 polkles (con￿n￿ed} Legacies are reco8nised on receipt or otherwise if the charity has been notified of an impending distribution. the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.5 Expendlture All expenditure is recognised once there is a legal or constructive Obl1￿￿tiOn to Ihat expenditur4 it is probable settlement is required and the amount tan be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs Cannot be directly attributed to particular headings they have been allocated on a basls consistent with the use of resources. with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other SUPPQrt costs are allocated based on the spread of staff costs. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuatlon. net of depreciation and any impairment10sses. Depreciation is recognised so as to write off the cost or valuatfon of assets less their residual values over their useful lives on the following bases.. Property improvements Fixture5 and fittlngs IO% straight line IO% strai8ht line The gèln or loss arising on the disposal of an asset is determined a5 the difference between the sale proteeds and the carrying value of the asset. and is recognised in the ststement of financial activities. 1.7 Impalmieftt of fixed a55ets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any inditation that those asset5 have suffered an impairment 105$. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impirment loss lif any). 1.8 Sto¢ks Stocks are stated at the lower of cost and èstlmated selling price less costs lo complete and sell. Cost comprises dirert materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement Cost and cost. Net realisable value is the estimated selling price le55 all estimated costs of completion and cost5 to be incurred in marketingi selling and distriburion. 1.9 Cash and cash equlvalents Cash and cash equivalents indude cash in hand, deposits held at call with banks. other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. GEDNEY DYKE VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH2026 AccountlnK pDllde5 IConllnued} 8osicfinondol a55ets Basic financial assets, which include debtors and cash and bank balances. are initially measured & transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified a5 receivable within one year are not amortbsed. Bqskfina￿lQl Ilobllltles Basic linancial liabilities, including creditors and bank loan5 are initially recognised at transaction price unless the arranEement constitutes a financin8 transaction, where the debt instrumenl is measured at the p￿sent value of the futu￿ payments discounted at a market rate of interest. Financial liabilitie5 cla55ified a5 payable within one year are not amortised. Debt instrument5 are subsequently carried at amortised cost, using the effertive interest rate method. Trade creditors are obliga￿On5 to pay for goods or seNices that have been acquired in the ordinary course of operatlons from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or le55. If not. they are presented as nonvcurrent liabilities. Trade crediiors are recognised initially at transaction price and subsequently measured at amortised cost using the effectlve Interest method. Derecognhlon rffinandalllablllttes Financial liabilities are derecognised when the charit￿5 contractual obligations expire or are discharged or cancelled. Crltlcal accounting estlmat¢s and judgements In the application of the charity's accountin8 policies. the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The Èsiimates and associated assumptions are based on historical experience and other factors that are considered to be ￿leVant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate5 are recognised in the period in which the estimate 15 revised where the revision affects cnly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations and le8acies Unrestricted funds 2026 Unrestricted funds 2025 Donations and gift5 20 4,615 GEDNEY DYKE VILLAGE HALL NOTES TOThE FII4ANaAL STATÉMENTS ICONTINUEDI FOR THE YEIIR ENDED 31 MARCN2026 Income from ¢harftable athlties Unrestrlrted Unrestrfrted funds funds 2026 2025 Chafitable Income Hall hire 8ingo Events Bar tskings 5,155 17,387 5,Z49 5,729 4,275 14,805 5,899 8,220 33.520 33.199 Income from kNe5tments Unrestrlcted Unre#ricted funds funds 2026 2025 Interest receivable 171 190 Raislng fvnds Unrestrfcted Unrestricted funds funds 2026 2025 Openin8 Stock Bar purcha5e5 Bingo Events Closing stock 2,636 4.277 5,669 4,648 11,1291 828 5,565 5,741 4,873 12,6361 Costs of trading actlvltles 16,101 14,371 16.101 14.371 GEDNEY I)YKE VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR EAIDED 31 MARCH2026 ExpeTh*tUfe on charltable artS¥ltles Charltable Charitsble Expenthture Expendlture 2026 2025 Depreciation and impairment utilities Insuran Property maintenance Fire and Security Stationery costs Sundry expenses Cleaning 6.936 5.368 594 6,936 2,968 575 4,576 106 455 4.362 ioi 557 2.784 2.762 21.086 19,358 Share ol support and govemance cosls (see note 81 Governance 774 732 21,860 20,090 Analysi5 by fvnd Unrestricted funds 21.860 20,090 Support ¢osts Support Governanre costs ¢osts 20265upport costs Governance osts 2025 Accovntancy 774 774 732 732 774 774 732 732 Analy5ed between Charitable athvities 774 774 732 732 10- GEDNEY DYKE VILLAGE HALL NOTES TO THE FINANCIAL STATEMErir5 (CONTINUED) FOR THE YEAR ENDED 31 IWARCH2026 Net movement In funds 2026 2025 The net movement in funds is ststed after charging/lcreditingl'. Depreciation of owned tangible fixed assets 6,936 6,936 10 Trusttss None of the trustees lor any persons connerted with theml received any remuneration or benefits fran the charity during the year. 11 Taxatlon The charity is exempt from taxation on its activitie5 because all its income is applied for charitable purposes. 12 Tangible flxed assets FIx￿leS and At l April 2025 55.645 13,706 69,351 At 31 March 2026 55.645 13,706 69,351 DeprKlatlon and Impalrment At l April 2025 Depreciation charged in the year 34.752 5,56S 5,675 1.371 40.427 6,936 At 31 March 2026 40.317 7,046 47.363 Carrylng amount At 31 March 2026 15,328 21,988 At 31 March 2025 20.893 8,030 28.923 13 Sto¢ks 2026 2025 Stocks 1,129 2,637 11 GEDNEY DYKE VILLAGÉ HALL NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR nlE YEAR ENDED 31 MARCM2026 14 Creditols: amounts fallin8 due wlthln one year 20Z6 2025 Accruals and deferred income 738 702 15 Analysis of net assets between lunds Unrestricted funds 2026 At 31 March 2026: Tangible assets Current assets/lliabilitiesl 21,988 21,658 43.646 Unrestricted funds 2025 At 31 Marth 2025: Tangible as5et5 Current assets/lliabilitie51 28,923 18,973 47.896 12- ## **Document Activity Report** ## **Document Sent** Tue, 26 May 2026 12:51:05 GMT ## **Document Activity History** Document history shows most recent activity first ## **Date** ## **Activity** You can verify that this is a genuine Portal document by uploading it to the following secure web page: **http://tcgroup2.accountantspace.co.uk/messages/VerifyDocument** ## Treasurers report for Gedney Dyke Village Hall AGM 31 July 2026 Please note this report relates to the accounting period 1 April 2025 to 31 March 2026. These I will condense into the main highlights, however, should you wish to have a full set of certified accounts, please leave your email on the contact sheet circulated and these will be sent electronically. Balances as at close of business on 31 March 2026 were all showing a credit balance and are as follows: Current account £619.13 main saving account – Business reserve £19,575.30 no 2 Buinesss reserve (xmas fund) £530.48. Overall income generated was up £400 on the last trading year and no grant funding was obtained this year. Expenditure up IRO £1700 mainly due to utility costs especially calor gas and electricity. However, trading costs were down due to better management of bar stock levels. Unfortunately, we had 2 resignations in the last year which limited pour capabilities to put on committee organized events. Eg weekly social evening on a Friday was reduced to end of month only. Ask for any questions relating to last year’s trading figures. (None received) Moving forward, Again, we have sadly received two more resignations since April. One of which was our chairperson. However, we would like to welcome our new members to the committee of Rosemary Coe, Sherri Sones, Angela Robinson and Nicholas Chapman. I would also like to thank and acknowledge the help and support we received and still receive from our volunteers. tharlty reglstrailon number 521791 GEDNEY DYKE VILLAGE HALL ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT5 FOR THE YEAR ENDED 31 MARCH 20Z6 GEDNEY DYKE VILLAGE HALL LEr￿L AND ADMINISTRATIVE INFORMATION Hall Trustees Mrs S Chapman Mrs L Steven5 Land Trustees Mr08aker Mr AJ E Cunnington Mr A J Hargreaves Charlty number 521791 Prlnclpal address Gedney Dyke Village Hall Main Street Gedney Oyke Spaldin8 Lincolnshire PE12 Independent examlner TCGroup 33 Boston Road South Holbeach Spalding Lincolnshire PE12 7LR GEDNEY DYKE VILiAGE HALL CONTENTS Trustees, report Statement of trustees. responsibilities Independent examiner's report Ststement of financlal activities Balance Sheet Notes to the financial ststements 6-12 GEDNEY DYKE VIiLAGE HALL TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH2026 The trustees present thelr annual report and financial statements for the year ended 31 March 2026. Objertives and aclivltles Oblects onduhns The main aim of the charity is to fundraise for various charities and raise funds for the maintenance of the hall. Public benefft The village hall fundraises for variou5 charities and also for the maintenance of the hall. The village hall runs weekly bingo sessions and zenga classes along with hosting various other events for the community such as psychic evenings. quil￿$, race niBhts and dances. The trustees confirm that they have complied with the requirements of section 4 of the Charitie5 Art 2011 to have due regard to the publit benefit guidance published by the Charity Commission for England and Wales. Strurture, iovemance and management Aloture ojgovemlnq document The charity is governed by a trust thed dated l November 1961. Financial Instruments Objectives andpollcles The charity's activities exposè it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees. which provi(le written principles on the use of h'nancial derivatives to manage these risks. The charlty doe5 not Ltse derivative financial inslrument5 for speculative purposes. Credit ￿s* The Charity's principal financial assets are bank balances and cash, trade and other receivables, and imiestments. The credit risk on liquid fund5 and derivatlve financial instruments is limited because the counterparties are banks with hi8h credit-ratings assigned by international credit-iating agencies. The trustees, report was approved by the Board of Trustees. s. ￿￿Qp Mrs S Chapman Trustee Mrs L Stevens Tw5tee Dated.. IS.£.26 Dated:..... GEDNEY DYKE VILLAGE HALL STATEMENT OF TRUSTEES, RESPONSIBIUnES FOR THE YEAR EhlDE0 31 MARCH2026 The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charltie5 in England and Wales requires the trustee5 to prepare financial ststements fr)r each financial year which give a true and fair view of the state of affair5 of the charity and of the in￿ming resources and application of resources of the charity for that year. In preparing Ihese financial statements, the trustees are required to: select suitable accounting policies and then apply them con5iStentlyi - observe the methods and principles in the Charltles SORP,. - makejud8ements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed. subject to any material deparwres disclosed and explained in the financial statements,. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustee5 are responsible for keepin8 sufficient accounting records that disclose with reasonakk accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the a55ets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. GEDNfl DYKE VILLAGE HALL 114DEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GEDNEY DYKE VILiAGE HALL I report to the trustees on my examination of the financial statements of Gedney Oyke Village Hall Ithe charity) for the year ended 31 March 2026. Responslbilitie5 and basls of report As the trustees of the charity you are ￿SpOnsIble for the preparation Of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Actl- I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charlty Commission under section 1451511bl of the 2011 Act. Independent examlner's statement Your attention is drawn to the fact that the charity has prepared flnancial ststements in aCcOrda￿e with Accounting and Reportin8 by Charities preparing thelr accounts in arcordance wlth the Financial Reputing Standard applicable in the UK and Republit of Irelan(J IFRS 1021 in preference to the Accounting and Reporting by Charitie5- Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has now been withdrawn. l understsnd that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after l January 2015. I have completed my examination. I confirm that no matters have come to my attention in connectlon with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the charity as requI￿d by section 130 of the 2011 Act; or the financial statements do not accord with those records; or the fi'nancial statements do not comply with the applicable requirements conceming the forn and content of accounts set out in the Charities IAccounts and Report51 Regulations 2(lJ8 other than any requirement that the accounts glve a true and fair view which is not a matter considered a5 part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to whrh attention should be drawn in this report in order to enable a proper understanding of the financial ststements to be reached. Chrlsto TCGroup 33 Boston Road south Holbeach Spalding Lincolnshire PE12 7LR Dated.. 20151210 GEDNEY DYKE VIiLAGE HALL STATEMENT OF FINA￿a￿ AcnviTIE5 INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2026 Unre5trkted Unre5trlrted lunds funds 2026 2025 Notss Income Irom: Donations and legacies Charitable activitie5 Inve5tmentS 20 4,615 33,199 190 33,520 171 Total income 33,711 38,004 Expendlture on: Raising funds Charitable activities 16,101 21,860 14,371 20,0 Total expendituro 37,961 34.461 Net Ineomellexpendllurel and movement In funds 14.2501 3.543 Reeonclllatlon of lunds: Fund balances at l April 2025 47.8% 44.353 Fund balances at 31 March 2026 43,646 47,896 The statement of financial activities includes all gains and losses recogni5ed in the year. All irKome and expenditure derive from continuing activities. GEDNEY DYKE VILLAGE HALL 8ALANCE SHEEr AS AT31 MMCH2026 2026 2025 Notes Flxed assets Tangible assets 12 21,988 28.923 Current a55ets Stocks Cash at bank and in hand 13 1.129 21,267 2,637 17,038 22,396 19.675 Credltors: amounts lalllng due wlthin one 14 17381 17021 Nét current assets 21,658 18,973 Total assets less Current liabilitlés 43.646 47,896 Net assets 43,646 47A96 The lunds ol the c￿rIty Unrestricted fund5 43,646 47.896 43,646 47.896 I s.l.{ 12 The financial statements were approved by the trustees on .... Mrs S Chapman TNstee Mrs L Stevens Tru$tee GEDNEY DYKE VILLAGE HALL NOTES TO THE FINANaAL STATEMENTS FOR THE YEAR EhlDEO 31 MARCH2026 Accountfng policles 1.1 Accounting conventlon The linancial statements have been prepared in accordance with the charity's governing document, the Charitie5 Art 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191" The charity is a Public Benefi't Entlty as defi'ned by FRS 102. The charity has taken advantage of the provisions In the SORP for charities applyin8 FRS 102 Update Bulletin I not to prepare a Siatement of Cash Flows. The financial 5tstements have departed from ihe Charities (Accounts and Reports) Re8ulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to In the Regulations but which has since been withdrawn. The financial ststements are prepared in sterling, which is the functional currency of the charty. Monetsry amounts in these financial statements are rounded to the nearest £. The financial Statements have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and to include investment properties and certain financial instrwients at fair valuel. The principal accountin8 policies adopted are set out below. 1.2 Going Concern At the time of approvin8 the fi'nantial statements, the trustees have a ￿asonable expettation thèt the charity ha5 adequate ￿SourCeS to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the trustees in furtherante of their charitable objectives. Restricted funds are subject to specific conditions by donors ol grantors a5 to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Incorne Income is reco8nised when the charity is legally entitled to it after any performance conditions ha￿ been met, the amounts can be measured reliably, and it Is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the chèrity ha5 been notified of the donation, unless performance conditions require deferral of the amount. Income tsx recoverable in relation to donations received under Gift Aid or deeds of covenant 15 recognised at the time of the donation. GEDNEY DYKE VILLAGE HALL NOTES TO ThE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED31 MARCH2026 A¢¢ounlin8 polkles (con￿n￿ed} Legacies are reco8nised on receipt or otherwise if the charity has been notified of an impending distribution. the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 1.5 Expendlture All expenditure is recognised once there is a legal or constructive Obl1￿￿tiOn to Ihat expenditur4 it is probable settlement is required and the amount tan be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs Cannot be directly attributed to particular headings they have been allocated on a basls consistent with the use of resources. with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Other SUPPQrt costs are allocated based on the spread of staff costs. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuatlon. net of depreciation and any impairment10sses. Depreciation is recognised so as to write off the cost or valuatfon of assets less their residual values over their useful lives on the following bases.. Property improvements Fixture5 and fittlngs IO% straight line IO% strai8ht line The gèln or loss arising on the disposal of an asset is determined a5 the difference between the sale proteeds and the carrying value of the asset. and is recognised in the ststement of financial activities. 1.7 Impalmieftt of fixed a55ets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any inditation that those asset5 have suffered an impairment 105$. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impirment loss lif any). 1.8 Sto¢ks Stocks are stated at the lower of cost and èstlmated selling price less costs lo complete and sell. Cost comprises dirert materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement Cost and cost. Net realisable value is the estimated selling price le55 all estimated costs of completion and cost5 to be incurred in marketingi selling and distriburion. 1.9 Cash and cash equlvalents Cash and cash equivalents indude cash in hand, deposits held at call with banks. other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. GEDNEY DYKE VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH2026 AccountlnK pDllde5 IConllnued} 8osicfinondol a55ets Basic financial assets, which include debtors and cash and bank balances. are initially measured & transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified a5 receivable within one year are not amortbsed. Bqskfina￿lQl Ilobllltles Basic linancial liabilities, including creditors and bank loan5 are initially recognised at transaction price unless the arranEement constitutes a financin8 transaction, where the debt instrumenl is measured at the p￿sent value of the futu￿ payments discounted at a market rate of interest. Financial liabilitie5 cla55ified a5 payable within one year are not amortised. Debt instrument5 are subsequently carried at amortised cost, using the effertive interest rate method. Trade creditors are obliga￿On5 to pay for goods or seNices that have been acquired in the ordinary course of operatlons from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or le55. If not. they are presented as nonvcurrent liabilities. Trade crediiors are recognised initially at transaction price and subsequently measured at amortised cost using the effectlve Interest method. Derecognhlon rffinandalllablllttes Financial liabilities are derecognised when the charit￿5 contractual obligations expire or are discharged or cancelled. Crltlcal accounting estlmat¢s and judgements In the application of the charity's accountin8 policies. the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The Èsiimates and associated assumptions are based on historical experience and other factors that are considered to be ￿leVant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate5 are recognised in the period in which the estimate 15 revised where the revision affects cnly that period, or in the period of the revision and future periods where the revision affects both current and future periods. Income from donations and le8acies Unrestricted funds 2026 Unrestricted funds 2025 Donations and gift5 20 4,615 GEDNEY DYKE VILLAGE HALL NOTES TOThE FII4ANaAL STATÉMENTS ICONTINUEDI FOR THE YEIIR ENDED 31 MARCN2026 Income from ¢harftable athlties Unrestrlrted Unrestrfrted funds funds 2026 2025 Chafitable Income Hall hire 8ingo Events Bar tskings 5,155 17,387 5,Z49 5,729 4,275 14,805 5,899 8,220 33.520 33.199 Income from kNe5tments Unrestrlcted Unre#ricted funds funds 2026 2025 Interest receivable 171 190 Raislng fvnds Unrestrfcted Unrestricted funds funds 2026 2025 Openin8 Stock Bar purcha5e5 Bingo Events Closing stock 2,636 4.277 5,669 4,648 11,1291 828 5,565 5,741 4,873 12,6361 Costs of trading actlvltles 16,101 14,371 16.101 14.371 GEDNEY I)YKE VILLAGE HALL NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR EAIDED 31 MARCH2026 ExpeTh*tUfe on charltable artS¥ltles Charltable Charitsble Expenthture Expendlture 2026 2025 Depreciation and impairment utilities Insuran Property maintenance Fire and Security Stationery costs Sundry expenses Cleaning 6.936 5.368 594 6,936 2,968 575 4,576 106 455 4.362 ioi 557 2.784 2.762 21.086 19,358 Share ol support and govemance cosls (see note 81 Governance 774 732 21,860 20,090 Analysi5 by fvnd Unrestricted funds 21.860 20,090 Support ¢osts Support Governanre costs ¢osts 20265upport costs Governance osts 2025 Accovntancy 774 774 732 732 774 774 732 732 Analy5ed between Charitable athvities 774 774 732 732 10- GEDNEY DYKE VILLAGE HALL NOTES TO THE FINANCIAL STATEMErir5 (CONTINUED) FOR THE YEAR ENDED 31 IWARCH2026 Net movement In funds 2026 2025 The net movement in funds is ststed after charging/lcreditingl'. Depreciation of owned tangible fixed assets 6,936 6,936 10 Trusttss None of the trustees lor any persons connerted with theml received any remuneration or benefits fran the charity during the year. 11 Taxatlon The charity is exempt from taxation on its activitie5 because all its income is applied for charitable purposes. 12 Tangible flxed assets FIx￿leS and At l April 2025 55.645 13,706 69,351 At 31 March 2026 55.645 13,706 69,351 DeprKlatlon and Impalrment At l April 2025 Depreciation charged in the year 34.752 5,56S 5,675 1.371 40.427 6,936 At 31 March 2026 40.317 7,046 47.363 Carrylng amount At 31 March 2026 15,328 21,988 At 31 March 2025 20.893 8,030 28.923 13 Sto¢ks 2026 2025 Stocks 1,129 2,637 11 GEDNEY DYKE VILLAGÉ HALL NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR nlE YEAR ENDED 31 MARCM2026 14 Creditols: amounts fallin8 due wlthln one year 20Z6 2025 Accruals and deferred income 738 702 15 Analysis of net assets between lunds Unrestricted funds 2026 At 31 March 2026: Tangible assets Current assets/lliabilitiesl 21,988 21,658 43.646 Unrestricted funds 2025 At 31 Marth 2025: Tangible as5et5 Current assets/lliabilitie51 28,923 18,973 47.896 12- ## **Document Activity Report** ## **Document Sent** Tue, 26 May 2026 12:51:05 GMT ## **Document Activity History** Document history shows most recent activity first ## **Date** ## **Activity** You can verify that this is a genuine Portal document by uploading it to the following secure web page: **http://tcgroup2.accountantspace.co.uk/messages/VerifyDocument**