Charity registration number: 523107 

## The Lifford Memorial Hall 

Annual Report and Financial Statements for the Year Ended 31 October 2025 

## The Lifford Memorial Hall 

## Contents (continued) 

|Reference and Administrative Details|Reference and Administrative Details|1|
|---|---|---|
|Trustees’ Report||2 to3|
|Statement of Trustees’ Responsibilities||4|
|Independent Examiner's Report||5|
|Statement of Financial Activities||6|
|Balance Sheet||7|
|Notes to the Financial Statements||8 to 15|
||Charitableactivitiesvalues|15|




## The Lifford Memorial Hall 

## Trustees’ Report 

The trustees present the annual report together with the financial statements of the charity for the year ended 31 October 2025. 

## Objectives and activities 

## Objects and aims 

The object of the charity is to maintain the Lifford Memorial Hall for the communal benefit of the inhabitants of the Parish of Broadway and the neighbourhood. This objective is met by making the Hall available for bookings to any local group or individual. The car park facilities at the Hall are rented out, as a much needed resource to the local village and local businesses. Any surplus from the letting of the Hall and car parking is reinvested in the Hall and its facilities. 

## Public benefit 

It is considered that the Charity significantly contributes to the well ~~-~~ being of the local community by providing a venue that can be used by the public for a diverse range of activities, helping them to further their own personal and social development. 

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. 

## Achievements and performance 

We have continued to invest in our maintenance plan, increasing our income and controlling our expenditure. The Village continues to benefit from the Halls activities. Mother and toddler groups, dance school, tea dances, yoga, community cinema, art classes, history society and many one off events have all had a successful year. We are delighted that the Broadway Players drama group has been revived with a production and we look forward to the Village pantomime in 2026. 

## Financial review 

## Policy on reserves 

The unrestricted funds at 31 October 2025 amounted to £82,810 and the trustees will keep the level of free reserve, being the unrestricted funds not committed or invested in tangible fixed assets, under review to ensure that the charity will be able to continue its current activities in the event of a significant drop in booking income. 

## Structure, governance and management 

## Nature of governing document 

The Lifford Memorial Hall, Broadway, Worcestershire is registered with the Charity Commissioners (No. 523107) and constituted by deed of trust. 

## Recruitment and appointment of trustees 

New trustees are recruited and appointed with a view to adding to the diverse range of experience already making up the Board of Trustees. 

The trustees have reviewed the major risks to which the charity is exposed and systems have been established to mitigate those risks. 

Page 2 


## The Lifford Memorial Hall 

## Statement of Trustees’ Responsibilities 

The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. 

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- e select suitable accounting policies and then apply them consistently; 

- e observe the methods and principles in the Charities SORP; 

- e« make judgements and estimates that are reasonable and prudent; 

- e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable 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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

Approved by the trustees of the charity on 14 January 2026 and signed on its behalf by: 

Mrs L Witts Trustee 

Page 4 

## The Lifford Memorial Hall 

## Independent Examiner's Report to the trustees of The Lifford Memorial Hall 

| report to the trustees on my examination of the accounts of The Lifford Memorial Hall for the year ended 31 October 2025. 

Responsibilities and basis of report 

As the charity trustees of The Lifford Memorial Hall you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

| report in respect of my examination of the The Lifford Memorial Hall's accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## Independent examiner’s statement 

| have completed my examination. | 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 Lifford Memorial Hall 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 accounting 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. 

| 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. 

Clement Rabjohns Ltd Chartered Accountants 

111/113 High Street Evesham Worcestershire WR11 4XP 

14 January 2026 

Page 5 

## The Lifford Memorial Hall 

Statement of Financial Activities for the Year Ended 31 October 2025 

||||Unrestricted|Restricted|Endowment|Endowment|Total|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds||2025|
|||Note|£|£|£||£|
|Income and Endowments from:||||||||
|Donations and legacies|||2,816|-||-|2,816|
|Charitable activities|||27,485|-||-|27,485|
|Investment income<br>Total income||18|487<br>~~30,788~~|-<br>-||-<br>-|487<br>30,788|
|Expenditure on:||||||||
|Charitable activities|||~~(24,983)~~|~~(175)~~||-|(25,158)|
|Total expenditure|||~~(24,983)~~|~~(175)~~||:|(25,158)|
|Net income/ (expenditure)|||~~5,805~~|~~(175)~~||-|5,630|
|Net movement in funds|||5,805|(175)||~~-~~|5,630|
|Reconciliation of funds||||||||
|Total funds brought||||||||
|forward|||~~77,005~~|~~3,176~~|~~429,782~~||~~509,963~~|
|Total funds carried forward||12|82,810|3,001|429,782||515,593|
||||Unrestricted|Restricted|Endowment||Total|
||||funds|funds|funds||2024|
|||Note|£|£|£||£|
|Income and Endowments from:||||||||
|Donations and legacies|||2,094|-||-|2,094|
|Charitable activities|||23,235|-||-|23,235|
|Investment income<br>Total income||18|384<br>~~25,713~~|-<br>-||-<br>-|384<br>25,713|
|Expenditure on:<br>Charitable activities<br>Total expenditure<br>Net expenditure|||~~(30,582)~~<br>~~(30,582)~~<br>~~(4,869)~~|~~(175)~~<br>~~(175)~~<br>~~(175)~~||-<br>:<br>-|(30,757)<br>(30,757)<br>(5,044)|
|Net movement in funds|||(4,869)|(175)||~~-~~|(5,044)|
|Reconciliation of funds||||||||
|Total funds brought||||||||
|forward|||~~81,875~~|~~3,351~~|~~429,782~~||~~515,008~~|
|Totalfundscarriedforward||12|77,006|3,176|429,782||509,964|



All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 12. 

The notes on pages 8 to 15 form an integral part of these financial statements. Page 6 

## The Lifford Memorial Hall 

(Registration number: 523107) Balance Sheet as at 31 October 2025 

|||2025|2024|
|---|---|---|---|
||Note|£|£|
|Fixed assets||||
|Tangible assets|8|463,316|464,044|
|Current assets||||
|Debtors|9|658|634|
|Cash at bank and in hand|10|~~53,173~~|~~46,839~~|
|||53,831|47,473|
|Creditors: Amounts falling due within one year|11|~~(1,554)~~|~~(1,553)~~|
|Net current assets||~~52,277~~|~~45,920~~|
|Net assets||515,593|509,964|
|Funds of the charity:||||
|Endowment funds||429,782|429,782|
|Restricted income funds||||
|Restricted funds||3,001|3,176|
|Unrestricted income funds||||
|Unrestricted funds||~~82,810~~|~~77,006~~|
|Totalfunds|12|515,593|509,964|



The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 14 January 2026 and signed on their behalf by: 

BC ene Trustee 


**----- Start of picture text -----**<br>
Mrs L Witts<br>Trustee<br>**----- End of picture text -----**<br>


The notes on pages 8 to 15 form an integral part of these financial statements. Page 7 

The Lifford Memorial Hall 

1 Accounting policies 

Notes to the Financial Statements for the Year Ended 31 October 2025 

## Statement of compliance 

The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. 

## Basis of preparation 

The Lifford Memorial Hall meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

## Going concern 

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. 

## Income and endowments 

Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. 

## Grants receivable 

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. 

## Deferred income 

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which it has been received. Such income is only deferred when: 

- The donor specifies that the grant or donation must only be used in future accounting periods; or ~~-~~ The donor has imposed conditions which must be met before the charity has unconditional entitlement. 

## Investment income 

Investment income is recognised on a receivable basis. 

## Charitable activities 

Income from Hall bookings, the letting of car park spaces, bar income and income derived from events is recognised as earned as the related goods or services are provided. 

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract. 

Page 8 

The Lifford Memorial Hall 

Notes to the Financial Statements for the Year Ended 31 October 2025 (continued) 

## Expenditure 

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

## Costs of generating funds are the costs of trading for fundraising purposes. 

## Charitable activities 

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

## Governance costs 

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses. 

## Taxation 

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. 

## Tangible fixed assets 

Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 

## Depreciation and amortisation 

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: 

Asset class Furniture and equipment Property improvements 

Depreciation method and rate 5% and 0% straight line Not depreciated 

## Trade debtors 

are amounts due from customers for merchandise sold or services performed in the ordinary course of business. 

## Cash and cash equivalents 

Cash and cash equivalents comprise cash on hand and call deposits, and other shor ~~t-~~ term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. 

Page 9 

The Lifford Memorial Hall 

## Notes to the Financial Statements for the Year Ended 31 October 2025 (continued) 

## Trade creditors 

are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non ~~-~~ current liabilities. 

## Fund structure 

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

Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. 

Further details of each fund are disclosed in note 14. 

## 2 Income from donations and legacies 

|||||Unrestricted|||
|---|---|---|---|---|---|---|
|||||funds<br>General|Total<br>2025|Total<br>2024|
|||||£|£|£|
|Grants, including capital grants;|||||||
|Grants from other agencies||||1,566|1,566|900|
|Regular giving and capital donations||||~~1,250~~|~~1,250~~|~~1,194~~|
|||||2,816|2,816|2,094|
|3<br>Expenditure on|charitable activities||||||
||Unrestricted||||||
||General|||Restricted|Total<br>2025|Total<br>2024|
||Note|£||£|£|£|
|Premises utilities|||4,378|~~-~~|4,378|3,505|
|Premises insurance|||2,612|~~-~~|2,612|2,518|
|Repairs and|||||||
|maintenance|||9,048|~~-~~|9,048|15,503|
|Secretarial|||||||
|expenses|||960|~~-~~|960|960|
|Caretaking and|||||||
|cleaning|||3,354|~~-~~|3,354|3,319|
|Cinema expenses|||1,124|~~-~~|1,124|1,388|
|Sundry and other|||||||
|costs|||1,399|~~:~~|1,399|1,281|



Page 10 

## The Lifford Memorial Hall 

Notes to the Financial Statements for the Year Ended 31 October 2025 (continued) 

|||Unrestricted|||||
|---|---|---|---|---|---|---|
|||General|Restricted||Total<br>2025|Total<br>2024|
||Note|£|£||£|£|
|Depreciation,|||||||
|amortisation and|||||||
|other similar costs<br>Governance costs||554<br>~~1,554~~|175<br>:||729<br>729<br>1,554<br>~~1,554~~||
|||24,983|175||25,158<br>30,757||



## 4 Analysis of governance and support costs 

## Governance costs 

|||Unrestricted|||
|---|---|---|---|---|
|||funds<br>General|Total<br>2025|Total<br>2024|
|||£|£|£|
|Independent examiner fees|||||
||Examination of the financial statements|~~1,554~~|~~1,554~~|~~1,554~~|
|||1,554|1,554|1,554|



## 5 Trustees remuneration and expenses 

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. 

No trustees have received any other benefits from the charity during the year. 

## 6 Independent examiner's remuneration 

||||||2025|2025|2024|
|---|---|---|---|---|---|---|---|
||||||£||£|
|Examination|of|the|financial|statements||1,554|1,554|



Page 11 

## The Lifford Memorial Hall 

Notes to the Financial Statements for the Year Ended 31 October 2025 (continued) 

## 7 Taxation 

The charity is a registered charity and is therefore exempt from taxation. 

## 8 Tangible fixed assets 

|8|Tangible fixed assets|||||
|---|---|---|---|---|---|
|||Land and||Furniture and||
|||buildings||equipment|Total|
|||£||£|£|
|Cost||||||
|At|1 November 2024|~~429,782~~||~~59,238~~|~~489,020~~|
|At|31 October 2025|~~429,782~~||~~59,238~~|~~489,020~~|
|Depreciation||||||
|At|1 November 2024||~~-~~|24,976|24,976|
|Charge for the year<br>At 31 October 2025|||-<br>-|728<br>25,704|728<br>~~25,704~~|
|Net book value||||||
|At <br>At|31 October 2025<br> 31 October 2024|429,782<br>429,782||33,534<br>34,262|463,316<br>464,044|
|9|Debtors|||||
|||||2025|2024|
|||||£|£|
|Prepayments||||658|634|
|10|Cash and cash equivalents|||||
|||||2025|2024|
|||||£|£|
|Cash at bank||||53,173|46,839|
|11|Creditors: amounts falling due within one year|||||
|||||2025|2024|
|||||£|£|
|Accruals||||1,554|1,553|



Page 12 


The Lifford Memorial Hall 

## Notes to the Financial Statements for the Year Ended 31 October 2025 (continued) 

The specific purposes for which the funds are to be applied are as follows: 

## Unrestricted funds 

These are funds that can be used in accordance with the charitable objects at the discretion of the trustees. 

## Restricted funds 

These are funds that can only be used for particular restricted purposes within the aspects of the charity. These restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

In this case all the restricted funds are raised for the purpose of refurbishing the Hall or for repaying loans raised for the purpose of refurbishing the Hall. Expenditure in respect of refurbishment is transferred to the restricted fund when incurred, or upon full repayment of any loans relating to the refurbishment of the Hall. 

## Endowment funds 

The endowment funds represent those assets which must be held permanently by the charity, in this case additions and improvements to the Lifford Memorial Hall. 

13 Analysis of net assets between funds 

||Unrestricted<br>funds<br>General|Restricted<br>funds|Endowment _ Total funds at<br>funds<br>31 October<br>Permanent<br>2025|Endowment _ Total funds at<br>funds<br>31 October<br>Permanent<br>2025|
|---|---|---|---|---|
||£|£|£|£|
|Tangible fixed assets|30,533|3,001|429,782|463,316|
|Current assets<br>Current liabilities|53,831<br>~~(1,554)~~|-<br>-|-<br>-|53,831<br>(1,554)|
|Total net assets|82,810|3,001|429,782|515,593|
||Unrestricted<br>funds<br>General|Restricted<br>funds|Endowment<br>funds<br>Permanent|Total funds at<br>31 October<br>2024|
||£|£|£|£|
|Tangible fixed assets|31,086|3,176|429,782|464,044|
|Current assets<br>Current liabilities|47,473<br>~~(1,553)~~|-<br>:|-<br>:|47,473<br>(1,553)|
|Totalnetassets|77,006|3,176|429,782|509,964|



Page 14 

## The Lifford Memorial Hall 

Notes to the Financial Statements for the Year Ended 31 October 2025 (continued) 

14 Analysis of net funds 

|14 Analysis of net funds||||
|---|---|---|---|
||At 1||At 31|
||November|Financing|October|
||2024|cash flows|2025|
||£|£|£|
|Cash at bank and in hand|~~46,839~~|~~6,334~~|~~53,173~~|
|Netdebt|46,839|6,334|53,173|



## 15 Related party transactions 

There were no related party transactions in the year. 

## 16 Income from charitable activities 

||||Unrestricted|Unrestricted|||
|---|---|---|---|---|---|---|
||||General||Total<br>2025|Total<br>2024|
|||||£|£|£|
|Hall bookings||||14,640|14,640|12,703|
|Letting of car park spaces||||11,185|11,185|7,175|
|Cinema income||||~~1,660~~|~~1,660~~|~~3,357~~|
|||||27,485|27,485|23,235|
|17 Net incoming/outgoing resources|||||||
|Net||incoming/(outgoing) resources for the year include:|||||
||||||2025|2024|
||||||£|£|
|Depreciation of fixed assets|||||729|729|
|18 Investment income|||||||
||||Unrestricted||||
||||funds<br>General||Total<br>2025|Total<br>2024|
|||||£|£|£|
|Interest receivable and similar income;|||||||
|Interestreceivableonbankdeposits||||487|487|384|



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