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2025-03-31-accounts

Bicton Village Hall

Financial Statements

For The Year Ended 31 March 2025

Bicton Village Hall Reference and Administrative Details

Charity Name Bicton Village Hall Charity Number 522478 Principal Address 11 The Oval Bicton Shrewsbury SY3 8ER Trustees Clive Brown Margaret Alison Hamer Sara Johnson-Davies Karen Bennett Stephen Brian Cleveley Maureen Thomas Wendy Price John Robert Williams Jill Marie Cleveley Accountant Community Accounting Services Ltd 7 Napoleon Drive Shrewsbury SY3 5PH

Trustees' Report of Bicton Village Hall on the Accounts for the Year Ended 31 March 2025

The trustees present their annual report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the Charities Act 2011 and the Charities SORP (FRS 102) together with Update Bulletin 1.

Structure, Governance and Management

The charity is registered with the Charity Commission and is run in accordance with the conveyance dated 18 October 1950.

Objectives and Activities

The objectives of the Bicton Village Hall are for the premises to be used for the purposes of physical and mental training and recreation and social moral and intellectual development through the medium of reading and recreation rooms library, lectures classes recreations and entertainments or otherwise as may be found expedient for the benefit of the inhabitants of the Parish of Bicton on the county of Shropshire and its immediate vicinity without distinction of sex or of political religious or other opinions.

Appointment and Induction of Trustees

Bicton Village Hall advertise for new trustees every year. The charity also approaches suitable members.

Achievements and Performance in the year

Lettings for the village hall are increasing, and once again we have new groups hiring the village hall.

The village fete took place again this year and we received grants from local companies to put on new activities at the fete for the local community.

A lot of maintenance work has been undertaken in the last year to ensure that the village hall and grounds are kept in good shape and the hall has received a refresh thanks to a grant from a local company.

Financial Review

The charity had a deficit for the year ended 31 March 2025 amounting to £76. Fund balance carried forward was £85,017.

Reserves Policy

The Trustees aim to maintain free reserves at a low level sufficient to supplement the day to day running of the charity.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Stephen Cleveley Chairman

Date

Independent Examiner's Report to the Management Committee of Bicton Village Hall on the Accounts for the Year Ended 31 March 2025

Basis of independent examiner’s report

We report on the accounts of Bicton Village Hall for the year ended 31 March 2025.

The Group's officers are responsible for the preparation of the accounts. The Group's officers consider that an audit is not required for this year and that an independent examination is needed. It is our responsibility to:

Basis of independent examiner’s statement

Our examination was carried out in accordance with general directions for an independent examination. An examination includes a review of the accounting records kept by the committee 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 a committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the view given by the accounts.

Independent examiner's statement

In connection with our examination, no matter has come to our attention:

  1. which gives us reasonable cause to believe that in, any material respect, the requirements • to keep appropriate accounting records; and

  2. to prepare accounts which accord with the accounting records and comply with applicable financial reporting standards

have not been met; or

  1. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Community Accounting Services Ltd 7 Napoleon Drive Shrewsbury SY3 5PH

Date: 14/05/2025

Bicton Village Hall Statement of Financial Activities for the Year Ended 31 March 2025

Note
Incoming Resources
Incoming resources from generated funds:
Donations and legacies
3
Charitable activities
4
Investment income
5
Other income
6
Total Incoming Resources
Resources Expended
Charitable Activities
7
Governance costs
8
Total Resources Expended
Transfer Between Funds
Net Incoming Resources
Fund balance brought forward
Fund Balance Carried Forward at 31
March 2025
Net Incoming Resources Before Transfers
Unrestricted
Funds
Restricted
Funds
Total
Funds
2025
2025
2025
£
£
£
2,783
-
2,783
23,098
-
23,098
-
-
-
3,006
-
3,006
28,887
-
28,887
27,840
-
27,840
1,123
-
1,123
28,963
-
28,963
(76)
-
(76)
-
-
-
(76)
-
(76)
85,093
-
85,093
85,017
-
85,017
Total
Funds
2024
£
694
18,455
-
3,846
22,995
32,442
1,007
33,449
(10,454)
-
(10,454)
95,547
85,093

The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities.

Bicton Village Hall Balance Sheet as at 31 March 2025

Note
Fixed Assets
10
Tangible Fixed Assets
Current Assets
Debtors
11
Bank and cash balances
Current Liabilities
Creditors
12
(due in less than 1 year)
Net Assets
Represented by Funds
Unrestricted fund
15
Restricted funds
15
£
£
61,411
515
23,915
24,430
(824)
(824)
85,017
85,017
-
85,017
2025
£
£
62,277
320
26,021
26,341
(3,525)
(3,525)
85,093
85,093
-
85,093
2024
£
£
62,277
320
26,021
26,341
(3,525)
(3,525)
85,093
85,093
-
85,093
2024
(3,525)
85,093
85,093
-
85,093

The Trustees approve the accounts which comprise of the SOFA, the Balance Sheet and the related notes and acknowledge their responsibility for the accounts, including the appropriateness of the applicable financial reporting framework, and for providing Community accounting Services Ltd with all information and explanations necessary for their compilation.

Stephen Cleveley Chairman

Date

Bicton Village Hall Notes to the Financial Statements for the Year Ended 31 March 2025

1. Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.

(a) Basis of accounting

The financial statements have been prepared under the historical cost convention and in accordance with the Charities SORP (FRS 102) together with update Bulletin 1.

(b) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

(c) Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to, and certain to receive, the income and the amount can be quantified with reasonable accuracy. The following policies are applied to particular categories of income:

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.

(d) Resources Expended

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. Expenditure is recognised on an accrual basis and is reported as part of the expenditure to which it relates:

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner's fee and payroll costs.

All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. Floor areas, per capita or estimated usage.

(e) Fixed Assets

Fixed assets are stated at cost less accumulated depreciation. Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Fixtures, fittings and equipment

25% reducing balance basis

Impairment reviews are carried out as and when evidence comes to light that the recoverable amount of a functional fixed asset is below its net book value due to damage, obsolescence or other relevant factors.

2 Trustee's Remuneration

No Trustees received a remuneration during the year.

Trustees are reimbursed expenses throughout the year.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year.

Bicton Village Hall Notes to the Financial Statements for the Year Ended 31 March 2025

3 Donations & Legacies

Grants
Donations
Total
4
Charitable Activities
Fundraising events
Hall letting
Newsletter
Indoor bowls
Sundry income
Total
5
Investment Income
Bank interest received
Total
6
Other Income
Bicton club rent
Recycling
Solar panel income
Total
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
33
-
33
2,750
-
2,750
2,783
-
2,783
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
3,110
-
3,110
18,239
-
18,239
1,346
-
1,346
360
-
360
43
-
43
23,098
-
23,098
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
-
-
-
-
-
-
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
2,188
-
2,188
200
-
200
618
-
618
3,006
-
3,006
Total
Funds
2024
£
44
650
694
Total
Funds
2024
£
2,059
13,354
2,585
420
37
18,455
Total
Funds
2024
£
-
-
Total
Funds
2024
£
2,188
150
1,508
3,846

Bicton Village Hall Notes to the Financial Statements for the Year Ended 31 March 2025

7
Resources Expended -
Charitable Activities
Support Costs
Booking secretary
Cleaner
Bar staff
Wages
Loss on disposal of tangible fixed assets
Depreciation of tangible fixed assets
Direct costs
Newsletter
Event costs
Rent & Rates
Insurance
Licence costs
Light & Heat
Repairs
Miscellaneous costs
Total
8
Governance Costs
Independent Examiner's fee
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
-
-
-
-
-
-
510
-
510
4,393
-
4,393
18
-
18
966
-
966
2,032
-
2,032
2,601
-
2,601
1,996
-
1,996
2,023
-
2,023
340
-
340
3,460
-
3,460
9,436
-
9,436
65
-
65
27,840
-
27,840
Unrestricted
Restricted
Total
Funds
Funds
Funds
2025
2025
2025
£
£
£
1,123
-
1,123
Total
Funds
2024
£
450
2,466
64
1,464
-
1,255
2,207
1,105
4,449
1,908
757
2,433
13,805
79
32,442
Total
Funds
2024
£
1,007

Bicton Village Hall Notes to the Financial Statements for the Year Ended 31 March 2025

9 Net Incoming Resources for the Year

This is stated after charging:
Depreciation of owned assets
10 Tangible Fixed Assets
Cost
At 1st April 2024
Additions
Disposals
As at 31 March 2025
Depreciation
At 1st April 2024
Charge for the year
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
11 Debtors
Trade debtors
Prepayments and accrued income
12 Creditors - due in less than one year
Trade creditors
Accruals and deferred income
Other taxes
13 Deferred Income
Amount deferred in year
2025
2024
966
1,255
Land &
Fixtures, Fittings
Buildings
& Equipment
Total
£
£
£
58,500
36,376
94,876
-
119
119
-
-18
-18
58,500
36,477
94,977
-
32,600
32,600
-
966
966
-
33,566
33,566
58,500
2,911
61,411
58,500
3,776
62,276
2025
2024
£
£
-
-
515
320
515
320
2025
2024
£
£
96
283
655
3,242
73
-
824
3,525
2025
2024
£
£
100
133
2025
2024
966
1,255
Land &
Fixtures, Fittings
Buildings
& Equipment
Total
£
£
£
58,500
36,376
94,876
-
119
119
-
-18
-18
58,500
36,477
94,977
-
32,600
32,600
-
966
966
-
33,566
33,566
58,500
2,911
61,411
58,500
3,776
62,276
2025
2024
£
£
-
-
515
320
515
320
2025
2024
£
£
96
283
655
3,242
73
-
824
3,525
2025
2024
£
£
100
133
94,977
32,600
966
33,566
61,411
62,276

Deferred income relates to grant funding received for the purchase of equipment and is released in line with the depreciation charged over the useful life of the assets.

Bicton Village Hall Notes to the Financial Statements for the Year Ended 31 March 2025

14 Analysis of Net Assets Between Funds

Tangible Fixed Assets
Current Assets
Current Liabilities
Net Assets at 31 March 2025
15 Statement of Funds
Brought
Forward
£
Unrestricted Funds
85,093
Restricted Funds
-
Total of Funds
85,093
Unrestricted
Funds
£
61,411
24,430
(824)
85,017
Incoming
Resources
£
28,887
-
28,887
Restricted
Funds
£
-
-
-
-
Resources
Expended
£
(28,963)
-
(28,963)
Total
Funds
£
61,411
24,430
(824)
85,017
Transfers
in/(out)
£
-
-
-
Carried
Forward
£
85,017
-
85,017