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2025-03-31-accounts

LYDBURY NORTH VILLAGE HALL UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Lydbury North Village Hall Contents

Page
Business Details 1
Approval 2
Accountant's Report 3
Profit and Loss Account 4
Balance Sheet 5
Notes to the Accounts 6

Lydbury North Village Hall Business Details For The Year Ended 31 March 2025

Partners Mrs Liz Moran Business Lydbury North Nr Bishop's Castle Shropshire SY7 8AQ Accountants Taxassist Accountants First Floor Offices 114b Corve Street Ludlow Shropshire SY8 1DJ

Page 1

Lydbury North Village Hall Accounts Approval Statement For The Year Ended 31 March 2025

I approve these unaudited accounts which comprise a Profit and Loss Account, Balance Sheet and related notes. I acknowledge my responsibility for the accounts including the provision of all the information and explanations necessary for the completion.

Signed

Mrs Liz Moran

Partner Date

Page 2

Lydbury North Village Hall Accountant's Report For The Year Ended 31 March 2025

We have prepared for your approval the financial statements of Lydbury North Village Hall for the year ended 31 March 2025 which comprise the Profit and Loss Account, the Balance Sheet, and the related notes from the accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to Lydbury North Village Hall in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Lydbury North Village Hall and state those matters that we have agreed to state to Lydbury North Village Hall in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Lydbury North Village Hall for our work or for this report.

It is your duty to ensure that Lydbury North Village Hall has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Lydbury North Village Hall. You consider that Lydbury North Village Hall is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Lydbury North Village Hall. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

First Floor Offices 114b Corve Street Ludlow Shropshire SY8 1DJ

Page 3

Lydbury North Village Hall Profit and Loss Account For The Year Ended 31 March 2025

Turnover
Hire fee - Hall
Events
Donations
Cost of Sales
Performance costs
Bar/refreshments
Closing stock
GROSS PROFIT
Other Income
Bank interest received
2025
£
£
8,014
9,240
50
17,304
5,210
1,941
7,151
(400)
6,751
10,553
814
2025
£
£
8,014
9,240
50
17,304
5,210
1,941
7,151
(400)
6,751
10,553
814
2024
£
£
8,330
3,082
4
11,416
881
1,019
1,900
-
1,900
9,516
582
2024
£
£
8,330
3,082
4
11,416
881
1,019
1,900
-
1,900
9,516
582
11,416
1,900
7,151
(400)
1,900
-
9,516
582

Bequest interest received
Solar panel income
Wayleave income
Expenditure
Water
Light and heat
Cleaning
Hygiene
Computer software costs
Maintenance - premises and land
Insurance
Printing, postage and stationery
Card charges
Broadband
Accountancy fees
Subscriptions
Bank charges
Sundry expenses
Gas
Depreciation
Depreciation of plant and machinery
NET PROFIT
1,024
1,470
2,618
582
71
3,416
2,008
90
19
770
438
558
306
12
1,633
7,536
857
13
19,773
15,015
4,758
1,202
3,556
494
1,055
2,614
518
63
5,340
1,927
84
3
714
414
656
195
36
1,970
7,190
832
13
18,133
16,083
1,202 1,603
2,050
1,603
447

Page 4

Lydbury North Village Hall Balance Sheet As At 31 March 2025

Notes
FIXED ASSETS
Tangible Assets
2
CURRENT ASSETS
Stock and work in progress
Trade debtors
Cash at bank and in hand
CURRENT LIABILITIES
Trade creditors
Accruals and deferred income
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
CAPITAL ACCOUNT
Balance at 1 April 2024
Profit/(Loss) for the period/year
Balance Carried Forward
2025
£
£
51,068
400
-
53,632
54,032
-
438
438
53,594
104,662
104,662
101,106
3,556
104,662
2025
£
£
51,068
400
-
53,632
54,032
-
438
438
53,594
104,662
104,662
101,106
3,556
104,662
2024
£
£
52,270
-
1,170
48,189
49,359
109
414
523
48,836
101,106
101,106
100,659
447
101,106
2024
£
£
52,270
-
1,170
48,189
49,359
109
414
523
48,836
101,106
101,106
100,659
447
101,106
54,032
-
438
49,359
109
414
438 523
104,662 101,106
104,662 101,106
101,106
3,556
100,659
447
104,662 101,106

Page 5

Lydbury North Village Hall Notes to the Accounts For The Year Ended 31 March 2025

1. Accounting Policy

These unaudited accounts have been completed in accordance with UK Generally Accepted Accounting Practice guidelines and provides sufficient and relevant information to enable completion of a tax return.

2. Tangible Assets

.
Tangible Assets
Cost
As at 1 April 2024
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
Land &
Property
Freehold
£
47,461
Plant &
Machinery
£
16,766
Total
£
64,227
47,461 16,766 64,227
-
-
11,957
1,202
11,957
1,202
- 13,159 13,159
47,461 3,607 51,068
47,461 4,809 52,270

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Plant and machinery - 25% reducing balance

Page 6