DENBY DALE VILLAGE HALL REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Registered Charity Number 623577 DENBY DALE VILLAGE HALL Contents Page Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Ftnancial Statements 9-11 DENBY DALE VILLAGE HALL Report of the Trustees for the Year Ended 31 December 2025 The Trustees are pleased to present their report together with the financial statements of the charity for the year ended 31 December 2025. Reference and Administrative Details Registered Charity Number 523577 Principal Address 297 Wakefield Road Denby Dale Huddersfield HD88RX Trustees The Charity Trustees during the year to 31 December 2025 were: G Morris D Toulcher T Bamford Independent Examiner Innfrastructure Ltd 49 Blackmoorfoot Road Linthwaite Huddersfield HD7 STR Bankers HSBC plc 5 Market Hill Barnsley South Yorkshire S70 2PY Insurance Brokers G.J. Sladdin & Company Ltd 17 Clare Road Halifax HX12HZ Accountants I nnfrastructure Ltd 49 Blackmoorfoot Road Linthwaite Huddersfield HD7 STR DENBY DALE VILLAGE HALL Report of the Trustees for the Year Ended 31 December 2025 Structure Governance and Mana ement Governing Document The Denby Dale Village Hall Trust is constituted by Deed of Trust and is a registered Charity. The governing document is a declaration of trust dated 3 June 1964 and trust deed dated 20 May 1971. The trustees are responsible for management of the charity. Recruitment and Appointment of Trustees Trustees are appointed for an indefinite term and are recruited from members of the local community who wish to become involved in the charity's management. They are appointed according to the Trustees, Constitution and their appointment will follow Trust Law. Trustees Induction and Tralnlng Any new Trustees are invited to meet the Trustees and briefed on their role. The Trustees, main responsibility is to make sure the Constitution is followed and ensure that the Charity's main asset, its building, is properly maintained, insured and otherwise preserved. The Trustees hold meetings on an ad-hoc basis. Organisatlonal Structure Trustees are appointed and regular meetings are held in accordance with the Constitution. A special meeting may be summoned at any time by the Trustees as outlined in the Constitution. The Trustees normally hold a joint Annual General Meeting. The day to day management of the Charity is vested in a management structure comprised of a Village Hall Committee and a paid employee. Risk Management The Trustees have a risk management strategy which comprises a review of the major risks to which the Charity is exposed. Where appropriate systems or procedures have been established to mitigate the risks the Charity faces. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions. Procedures are in place to ensure compliance with health and safety of all visitors to the Charity. Ob'ectives and Activities Objectives and Aims The objective of the Charity is to provide a Village Hall for Denby Dale and the neighbourhood without distinction of sex, political, religious or other opinions and, in particular, for use for meetings, lectures,classes and other forms of recreational and leisure time occupation with the object of improving the conditions of life for the said inhabitants. Significant Actlvities The significant activities of the charity are: Rental of the premises to local organisations Hire of rooms to local individuals for functions and other activities Provision of a public bar to raise funds for ongoing repairs and Maintenan￿ of the building The Charity works closely with other local organisations to fu5fil its objectives of providing services for the community. The Charity provides office spaces and a function hall, which are available seven days a week and are in regular use by organisations and members of the local community. DENBY DALE VILLAGE HALL Report of the Trustees for the Year Ended 31 December 2025 Achievement and Performance Charitable Activities The Charity has continued to rent the premises to the local community during the year. Financial Review The first-floor rooms and additional storage space on the second floor continue to be let successfully for another year. The hall bookings continue to be a steady and reliable source of income having secured regular weekday group users and proving to be very popular and almost fully booked on weekends for private events. There are future plans to refurbish the top floor to achieve additional rental income. This should be funded by a grant application. Reserves Policy The Trustees have examined the Charity's requirements in light of the main risks to the organisation. It has established a policy where the unrestricted funds not committed or invested in tangible fixed assets held by the Charity should be at least three months of the expenditure. Budgeted expenditure was reviewed by the Trustees and it was agreed that a minimum of £18,000 was required to meet the working capital requirements of the Charity. The Trustees are confident that the Charity will continue to meet the capital and maintenance requirements. Financial Activity The Charity has a loss of £8040 this year compared to a loss of £740 last year. This is mainly due to lower bar sales but conti nued increase in costs for uti l ities, wages and also ongoing repair costs, The grant received was used directly for the new heating system included in repairs. Investment Policy Aside from retaining a prudent amount in reserves as requested by the Trustees, most of the charity's funds are to be spent in the short term so there are no funds for long term investment. Previously, the Trustees have invested surplus funds in a high interest National Savings account. Future Developments Assessment of refurbishment and upgrading of the Village Hall is ongoing. The aim of the charity is to secure the future of the valuable community asset for all the residents of Denby Dale. Signed on Behalf of the Board D Toulcher (Trustee) DENBY DALE VILLAGE HALL Independent Examiner's Report to the Trustees of Denby Dale Village Hall for the Year Ended 31 December 2025 I report on the accounts for the year ended 31 December 2025, which are set out on pages 6 to 8 Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The Taw applicable to charities in England and Wales 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 requEred to: Select suitable accounting policies and then apply them consistently: Observe the methods and principles in the Charities SORP (FRS 102): Make judgements and estimates that are reasonable and prudent: State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements: Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 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 and the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They 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 charity's trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 ("The Charities Act") and that an independent examination is needed. It is my responsibility to: examine the accounts under Section 145 of the Charities Act; to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act); and to state whether particular matters have come to my attention. Basis of the independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statements below. DENBY DALE VILLAGE HALL Independent examiner's statement I have completed my examinatÉon. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable 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. I have no concerns and have come across no other matters in connection with the examination to which attention should be dra in this report in order to enable a proper understanding of the accounts to be reached. Marcus Lodge Innfrastructure Ltd 49 Blackmoorfoot Road Linthwaite Huddersfield HD7 STR 22:06.2oZts DENBY DALE VILLAGE HALL Statement of Financial Activities For the Year Ended 31 December 2025 2025 2024 INCOMING RESOURCES Incornlng resources from generated funds Voluntary income Donations Grant income (Restricted) Grant tncome (Unrestricted) 2,828 1,134 18,7( Incomlng resources from charitable activities Rent Room hire Bar sales 23,447 41,378 55,442 22,696 41,610 67,666 120,267 131,972 Other Incoming resources Bank interest received Covenant income 355 455 Total incoming resources 142,156 133,561 RESOURCES EXPENDED (Unrestricted) Raising funds Opening stock Bar consumables 2,950 23,117 33,954 425 4,804 29,278 29,167 344 Bar wages Employers pension contributions Function costs 909 2,218 (2,950) Closing Stock Charitable actlvltles Light and heat Cleaning Repairs and maintenance Repairs and maintenance (restricted) Equipment hire Management fees Professional fees Insurance Rates and water rates Telephone Printing, postage and stationery Advertising Licenses Subscriptions Accountancy Travelling Merchandise purchases Depreciation (3,500) 10,791 11,759 36,358 9,975 9,403 16,998 960 11,602 47 1,355 3,162 2,395 210 1,481 1,147 341 3,616 1,110 10,238 35 1,439 4,310 2,606 175 1,638 1,035 293 4,156 24 44 4,647 4,400 The notes on pages 9 to 11 form part of these financial statements DENBY DALE VILLAGE HALL Bank charges 150,046 133,795 Other resources expended Donations 150 505 Total resources expended 150 196 134 300 NET (expendlture) 740 Total funds brought forward 1042 275 1043015 TOTAL FUNDS CARRIED FORWARD The notes on pages 9 to 11 form part of these financial statements DENBY DALE VILLAGE HALL Balance Sheet at 31 December 2025 Notes 2025 2024 Fixed assets Tangible assets 1,010,753 1,014,932 Current assets Debtors and Stock 17,015 6,890 Cash at bank and in hand 32,269 39,964 Creditors: Amounts falling due within one year Net current assets Total assets less current liabilities 1034 235 1042 275 Net assets Funds Unrestricted funds The financial statements were approved by the board of Trustees and signed on its behalf by: D Toulcher (Trustee) Date..................... The notes on pages 9 to 11 form part of these financial statements DENBY DALE VILLAGE HALL Notes to the Financial Statements for the Year Ended 31 December 2025 ACCOUNTING POLICIES Accountlng convention These accounts 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. These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011. Incoming resources All incoming resources are included when the Charity becomes entitled to the resources and the monetary value can be measured with sufficient reliability- Donations Donations are only included when the general income recognition criteria are met. LlabOIIty recognition Liabilities are recognised when it is more likely than not there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can bemeasured with reasonable certainty. Creditors The charity has creditors which are measured at settlement amounts less any trade discounts. Tangible fixed assets All fixed assets are valued at cost less depreciation. Depreclatlon Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Freehold property Building Émprovernents Equipment Fixtures and fittings not depreciated 2.5 % straight line 25 % reducing balan 15 % reducing balance Debtors Debtors are measured on initial recognition on settlement amount, after any trade discounts or amount advanced by the charity. Subsequently they are measured at the cash or other consideration expected to be received. Stocks Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow-moving items. Basic Financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. Funds Unrestrlcted Unrestricted funds are those funds available to further the fund's charitable objectives at the discretion of the trustees. Taxation The Charity is exempt from tax on its charitable activities. DENBY DALE VILLAGE HALL Going Concern Under the going concern basis of accounting, the financial statements are prepared on the assumption that the charity is a going concern and will continue its operations for the foreseeable future. During the year ended 31st December 2025 the charity incurred a net loss of £8,040, reflecting ongoing challenges within the current trading environment. The trustees have implemented a number of measures aimed at improving profitability and remain confident in the charity's ongoing viability. TANGIBLE FIXED ASSETS Bulldlng Improve- ments Equipment Fixtures and Fittings Freehold Total Cost At 1 January 2025 Additions Disposals At 31 December 2025 950,000 88,057 24,060 70,956 221 1,133,073 221 950,000 88,057 24,060 71,177 1,133,294 Depreciation At 1 January 2025 Charge for year On disposals At 31 December 2025 37,535 2,201 24,006 13 56,600 2,186 118,141 4,400 39,736 24,019 58,786 122,541 Net Book Values At 31 December 2025 950,000 48,321 41 12,391 1,010,753 At 31 December 2024 950,000 50,522 54 14,356 1,014,932 DEBTORS AND STOCKS 2025 2024 Trade debtors and prepayments Stocks VAT recoverable 11,165 3,500 2,350 3,940 2,950 CASH AT BANKAND IN HAND 2025 2024 Cash and current account Deposit account 4,101 11,153 4,220 28,854 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Accruals and deferred income Tax and social security 650 10,508 1,463 8,524 263 10 DENBY DALE VILLAGE HALL Notes to the Financial Statements for the Year Ended 31 December 2025 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024. RELATED PARTY TRANSACTIONS The charity was associated with the Pie Hall Social Club Limited, a company registered under the Industrial & Provident Societies Act 1965 and the Friendly and Industrial and Provident Societies Act 1968. The charity is ultimately controlled by its trustees. No individual has overall control.