Charity Tegistration number: 522473 Adderley Village Hall Annual Report and Financial Statements for the Year Ended 31 De¢enth¢r 2025 Al¢xtra Group Limited Cbart¢r¢d Certified Accountsnts 7-9 Macon Court Cheshire CWI 6EA
Adderley Village Hall Contents R¢f¢r¢n¢¢ and Athw'nisltative Details Trustees, Report 2to3 Statement of TrnsteGs' ResponsibiiÈties Independent ExamitieS Report Ststement of Financial Activities 6t07 Balance Sbeet Notes to the Firtan¢ial StatemeDts 9t012
Adderley Village Hall Reference and Administrative Details Th18te¢8 MT Wibon Mr R Clare Mr PJ Gadd Mrs C Weaver Mr B Wrathall Mr K Greeth8m Miss K Archer Mrs W Icke Mr A Switthle Charlty Reglstr*don iyumber 522473 Prlnelpal Office A529 Main Road Adderley Market Draytort Shropsbire TF9 3TF Indepejmlent Exatlliner A]extra Group Limited Chartered Certified Accountants 7-9 Macon Court ChcshiTC CWI 6FA Pag¢ I
Adderley Village Hall Trustees, Report The trusiees prebeni the annual report together with the fll)allcial staterLients of ttLe charity for the year ended 31 December 2025. ObJe¢dv¢$ and acdvltles Public btnefii Adderley Village Hall provides a community facility for Adderley Village attd surrounding areas. A number of groups meet Iegularly, usually weekly, wilh the hall also belug availabl¢ for bire on a one off basis. A licensed bar is open 3-5 evenings a week (where these profits ar¢ then donated tg th¢ cbarity at the year end). A number ofev¢uts are oganised by th¢ trustees to raise fun(ts for tbe hall. The trustees conlirn] that they have complied uryth the requirements of section 17 of thc Charitieg A¢t 2011 to halr thie regard to the public benefit guidanee published bv the Charity Conunission for England and Wale$. Structur4 governance and JnanageThent Flnatt¢fial IstrUMents Objeclives 8Adpolieie The charity's &ctivities expose it to a nujnber of financial risks includiNg ¢r¢di¢ risk, cash flow risk a[ liquidity risk. The use of financial d¢riN'atives is goyemed by the chity'S policies approved by the board of tryst¢¢s. which provide written principles on the us¢ of financial derivatives to nw)ag¢ these tisk5. The clty does not use derivative financial instruments for speculative purposes. Crydil r15k The charity's principal finan¢id assets ar¢ b4llk balynw aod tszd¢ and Od receivables, and inv¢slmellts. The charity's oredit risk 15 pfiTnarily attribulabl¢ to its tra(k r¢¢¢ivabl¢s. The amouttts pr¥sented in the balance sh¢¢t are n¢t of lowanCeS for doubtful re1VableS. An allowan¢¢ for illwairm¢nt is nmde where there is a idenufi¢d lo event whi¢h, based on pievious ¢xperi¢D¢¢, 1$ ¢vid¢n¢¢ of a reduction itt the COverablI1ty of the cash flows. The oredit risk on liquid funds and d¢rivativ¢ finan¢ial instTum¢nts is limit¢d because the counterparties are banks with high Gredit-rdtitig5 a&Siged by intetnationai credit-rating agencies. The charity has llo 5igllifi¢ant concentratioll of credit risL w'ith exposure spread over a laxge number of counterparties attd ¢ustomers. Pag¢ 2
Adderley ViIlage Hall Trusteeg, Report (contlnued} In order to nwint¥in ]iquidity to ¢n8ur¢ that 8uffici¢nt fiuMLg aTe available for ongoing operations and fiAttJre developmellls, th¢ charity use$ a D]ixture of IoDg-t¢rni and short-tenu debt finance. Fwther d¢tsils regarding liquidity risk can be found in the Statement of accounting policies in the financial stai¢m¢nts. The annual report ?5 approved by the tNste¢8 of the charity on.................... and signed on its behalf by: Mr IN Wilso TnL8tcc Mr K Gr¢etiwn Tntstee Page 3
Adderley Village Hall Statement of Trustees, Responsibtliknes The ttwtees are responsible for preparing the tW5t¢¢5' report and the financial $tatc]nents in accordance the United Kingdom Accounting Standards (Uuit¢d sdoM Generally A¢ccpted Accounting Practice) and applicable law and regulations. The law applicable io charities requires the trnstees to prepare financial statements for each financsal year which givc a true and fair view of the stste of affairs of the chaTity and of the incoming resources and application of rcsourckn5 of tbe charity for that period. In preparing these financial statements, the trnstees are required to.. select suitsble accounting wlicies and then apply them consistently,. observe the methods and principles in th¢ Charitiu SORP; ake judgements and estimatss that are reasonable aThl pnthnt,. st&te whether applicable accounting stsnd&rd8 have been followed, subject to any material d¢partures disclosed and explained in the fInan¢ial statcmcnt8' and pr¢pare the [anCial statemettts on the 8oitYd concem basis unl8 it is inappropriate to presume that the ¢lwity will continue in bsiness. The trustees are rcspoD5ible for keeping proper accounting records that discltsge with reasonable accuracy at any time the financial position of the charity and eDable them to ensure that the fiTMncial ststemcnts comply the Charities Act 2011, the Charities [AOntS and R¢ports) R¢gulAliotts 2008, and the provisions of the constitution. The trustees art also responsible for safeguarding the assets of the charity and hence for ts&in% reasonable steps foi the prevention and detection of fraud atsd oth¢r irregularitics. The trustees are responsible for tbe n)aintenallce and integrity of the ¢orpora* finall¢1 inforniation ineluded OTh the charitable compallgs website. L¢SLAtiOn governing th¢ pr¢parntion and di$semiJMion of financial sta¢m¢Dts tnay differ from legislatiOJL IJL other jurisdiction5. Approved by the trLLStces of the Gharity oll............... .... and signed on its behalf by: Mr fN Wilson Trustee Mr K Or¢ethAm Trust¢c Pagc4
Adderley Village Hall Independent Examlner's Report to the tn15tee5 of Adderley Village Hall I r¢port to the trustees (tyn my ¢x&miDAtion of th¢ a¢wunts of Add¢riey Village Hall for the yeaT ended 31 D¢cember 2025. Responsibliltles f4nd basRs of repfrrt As thc charity trustees of Adderley Villagc Hall you arc Tespon5ible for th¢ prcparation of the aceoullts in accordance with the requirements of the ChArities Act 2011 {'the Act,). I report in respecl of my cxamination of the Adderley Village Hall's accounts Carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable DirtttioLs Vell by the Cbarity Cornmi&8ion under section 145(5Mb) of the A¢t. Ind¢pend¢nt exAmitier'$ $tstemellt I have completed my &umination. I confirm that no material matters have come to my attention in ¢oDnertion th the cxamination giving mc caC to bclicvc that in any matcrial rc8PCCt. l. accoutiting records were not kept in respect of Adderley Village Hall as requir by section 130 of the ACL 2. the accounts do uot aCCOTd Mith those records,. or 3. the accoulltg do not eomply witb the aecounting requiremetits concerning the fortn snd cont¢Dt of accounts 8et out in the Ch&rities {Accounts and Repotts) Regulations 2008 other than any ru1r¢M¢nt that the aecounts give a 'true and fair vieV which is not a matter considered a$ part of an independent examtnation. I have no conczrns and havc cornc across no other rnatters in conllcGtiOn the examinatson tt) whi¢h attention should be (tsavm in this report in order to enable a properunderstanding ofthe accounts to be r¢aGh¢d. Mr l Biddin8tou Chartered Certified Accountants Alextra Ciroup Lirnilcd 7-9 Macon Court Crewe Chesbi CWI 6EA Page 5
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Adderley Village Hall (Registration number: 522473) Balance Sheet as at 31 December 2025 21125 2024 Note Current assets Debtors Cath at bank aDd in band 5,739 162,422 9,619 147,069 168,161 l56,688 Creditors: Amounts fAlJing due witbill on¢ year (128) 168.033 Net •ets 156,688 Fllttds of the eharlty: nre$trficted fillcome fllllds Unrestricted funds 168,033 156.688 Total funds 10 168,033 156,688 Th¢ finan¢ial stat¢rn¢nts on pag¢$ 6 to 12 were approved by the tntstees, and authoris¢d for issue on a1 5i8ned on tbeir behalf by.. Mr IN Wilson Trustee Mr k Greethay TnL¥tce Th¢ no¢¢s on pag¢s 9 10 12 f4)rni aD int¢gr41 part of these finala1 5tai¢rn¢nts. Page 8
Adderley Village Hall Notes to the Financial Statements for the Year Ended 31 De¢ember 2025 A A¢¢ouD¢Ig polides S¢alemertt of eompllanee The fllwjcial staternents have been preparol in accordance wlth the second edition of the Charities Statement of Recon)mended Practirx issued ill October 2019. the Financtal Reporting Standard ¥pp]i¢&bl¢ in the United Kingdom aTMI Republic of Ir¢]and {FRS 102) al the Charities Act 2011. Basis of preparation Add¢rl¢y Village Hall meets the definition of a public benefit entity und¢r FRS 102. The accoulltg (financial statenwits) have been prqMTed utmler the historical cost convention with ltell TKognised at cost or tratJsacLioEL value UDless othenkw ststed in the relevant note(s) to these accounts. ltteome endoThJllents Voluntary illcome iDcluding donatiODS, gifts, legacies and 8raTLls that provide Core funding or are of a genernl nature is recognised the charity has entitlement w the xt)come, it is probable that the income WAII be receiv&1 and the a1Unt can be measured with sufficient reliability. Don4lions andlegocies Donations and legacies recognTrsed on a rec¢ivable basis when receipt is probable and tlLe amount can be reliably Measred. Eipendlture All expendibjtt is recognised once there is a legal or constrnctive obligatioll to that exp¢nditure. il 15 probable s¢ttIetn¢llt 18 required and the amount can be measured reliably. All costs are allocated to the applicabl¢ ¢xpenditure beading tbat aggregate similar Costs to that category. Where costs ¢anoot be directly aitributed to particular headiogs tb¢y bav¢ b¢en allorat¢d on a b&8is ¢ODSiStent with the w of r¢50urces, with central stair costs 4llwated on th¢ bLsis of titlle spent, and depreciation chatges allocated on tbe portion of the asset's use. Other 5UPPOrt costs aT¢ allocated b&sed orL the SPTead of staff costs. Rabihgfmnds These are costs inallTed in altracting volulltAry income. the maDagell*llt of iDYestmuts and those Incu iti tradit)g activities that raise funds. Governance ¢osts These include the costs attributable to the ¢harity's compliance with Constitutional gjhd statutory requirements, iDcluding audiL strategic management and te¢S meetings and reiD]bursed expenses. Taxation The ¢haTity is Considered to pass the tests set out ill Pardgraph I Schedule 6 of the Finance Act 2010 alld ther¢for¢ it meets the defjnitioll of a Gharitable conwany foT UK Corpotion tax purposes. AccordiThgly, the ¢haTity is potentially exempt from taxation in respect of income or capitsl gains e1ved within catrgories ¢(}Ver by Chapter 3 Part E l of the COoratIon l.ax Act 2010 or Section 256 of the Taxation of Chargcablc Gaitis Act 1992, to the ¢xt¢nt that such income or gains are applied exclusively to C11tb]e purposes. Page 9
Adderley Village Hall Note5 to the Financial Statements for the Year Ended 31 December 2025 (continued) 2 In¢ome from donatlony alld legacAe8 Unrestrleted funds Gelleral TLItsI funds Donations and l¢gaci¢$" Donations from individuals Lcgacics Regular giving and capitsl donations 10,509 3,453 10,556 10,509 3,453 10,556 Total for 2025 24,518 24,518 Total for 2024 28,155 28,155 3 Investment Ineome Unrestricted funds Gener81 Totsl funds IntErest reccivabie and similar incorne" Interest receivable on bank deposits 3.863 3.863 Total for 2025 3,863 3,863 Totsl for 2024 2,379 2.379 4 Otber Income L'nrestricted funds Gener81 Totsl funds R¢ntal 2.163 2.163 Total for 2(125 2,163 2.163 Total for 21124 2,625 2,625 5 Expenditure on cluritble ctivltks nrestrlcted funds Gelleral Total fuDd$ Nots Governance costs 11.509 11.509 Total for 2024 10,551 10,551 Pag¢ 10
Adderley Village Hall Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 6 Anatysts of governance and support costs Governanct costs Unre$tri¢ted fuud$ GenerAI Totsl fullds Examination of the fin8D¢i statements Other governance costs 780 10,729 780 10,729 TDts] for 2025 11,509 11,509 Total for 2024 10.531 10.551 Page 11
Adderley Village Hall Notes to the Financial Statements for the Year Ended 31 December 2025 (continued) 7 Tatill The charity is a regist¢Ted eharity and is therefore exen]pt from laxation. 8 Debttsrs 2025 Other debio 5.739 9.619 9 Crtditors." amounts falling due wlthlD one y¢ar 2025 AccnMIs 128 10 Fllnd$ Balance at 31 December BAlnce At I January 2025 Incoming resourees Resourees expended 2025 UDrestrlcted General 156,687 30,544 (19,198 168,033 Balartee At 31 December 2024 Bain¢¢ at I Jallry 2024 Inconng resources Resour¢¢$ expended Unrestrleted Gcncrnl 141,691 33,159 18.162 l56.688 Page 12
Adderley Village Hall Detailed Statement of Flnaneial AetiTrities for the Year Ended 31 December 2025 Total 21125 Tot21 2024 Income Elldowments from- Donatio and legacies {analysed below) Inve5trnent inGome lanalysed below) Other illeome (analysed below) 24.518 3,863 2,163 28,155 2,379 2,625 Totsl iticome 30.544 33.159 Expenditure on: Rthisitig fillwjs (analysed below) Charitable actiTrities (analysed below) (7,689) 11,509 (7,611) (10,551) Totsl expenditure 19,198 18,162) Net inwrn¢ 11,346 14.997 Net rnoveu*nt iti Sjnds l K,346 14.997 RecoDclllatloD of fullds Totsl funds brought fotward Total fimdg eattied forward 156,687 141,691 168,033 156.688 This page does not forni part of the statory financial statements. Page 13
Adderley Village Hall Detalled Statement of Flnancial Activities for the Yexr Ended 31 December 2025 (continued) Tot41 2025 Total 2024 l)on4tions qnd legacies Fundraising Appeals and donations Re8ular givinLy and capital th)nations 3,453 10,509 10,556 24,518 2,186 15,406 10,563 •8,1SS Investsxemt Income Interest on cash dep)sits 3,863 3,863 2,379 2,379 Other Income Rentsl income 2,163 2,163 2,625 2.625 Rthingftsnds BowliDg costs 7,689} (7,611) (7,611) Charitsble arlivities Water rate5 Light. heat and power Jnsurallce Repairs and maintenance General maintenaDce Telephone Computer software and maintenance ¢05ts Trade subscriptio Sundry ¢¥penses Accountancy (ees (535) (1,990) (1,192} (4,426) (797) (442) (390 (171) (780) (780 (557) (2,408) (1,161) (2,308) {1,379) (39T) (360) (454) 1783) (744 (11,509} (10,551) This pag¢ do¢$ noi forni part of th¢ statOry finan¢ial statements. Page 14