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COMPANY REGISTRATION NUMBER: 07539894
CHARITY REGISTRATION NUMBER: 1143263
Newbrough Town Hall
Company Limited by Guarantee
Unaudited Financial Statements
28 February 2025
Newbrough Town Hall
Company Limited by Guarantee
Financial Statements
Year ended 28 February 2025
Page
Trustees' annual report (incorporating the director's report)
1
Report to the board of trustees on the preparation of the unaudited statutory financial statements
3
Statement of financial activities (including income and expenditure account)
4
Statement of financial position
5
Notes to the financial statements
6
Newbrough Town Hall
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 28 February 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 28 February 2025 .
Reference and administrative details
Registered charity name
Newbrough Town Hall
Charity registration number
1143263
Company registration number
07539894
Principal office and registered
Newbrough Town Hall
office
Newbrough
Hexham
NE47 5AR
The trustees
N Springham (Co Chairman)
S Robson (Co Chairman)
K East
Accountants
Northumberland Accountants Limited
Russell House
Greenwell Road
Alnwick
Northumberland
NE66 1HB
Structure, governance and management
The company as set out in its articles of association, was that of a registered charity providing a public hall for training and recreation for the benefit of the inhabitants of the Parishes of Newbrough and Warden and the immediate vicinity.
The company has a subsidiary, Newbrough Trading Limited which raises funds through operation of the bunkhouse and donates its profits to charity.
Objectives and activities
The use of the hall covers a wide range of of activities including:
Cultural - the village Pantomime, music and theatrical evenings, the Readers Book Club, the Village produce show etc.
Sporting- Badminton, Carpet Bowls, Pilates and Yoga
Recreational/Community - WI meetings and activities, village Barbecue, Christmas fair and private parties for children, baby namings and weddings. Also bingo and quiz evenings are held on a regular basis.
Achievements and performance
During the year the company has received income for Bar sales, event income, room hire, rental of the flat and donations.
Financial review
During the year total income was £34,415 (2024: £45,943) leading to a deficit of £10,531 (2024:surplus of £2,586)
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 6 November 2025 and signed on behalf of the board of trustees by:
N Springham (Co Chairman)
S Robson (Co Chairman)
Trustee
Trustee
Newbrough Town Hall
Company Limited by Guarantee
Report to the Board of Trustees on the Preparation of the Unaudited Statutory Financial Statements of Newbrough Town Hall
Year ended 28 February 2025
As described on the statement of financial position, the trustees of the charity are responsible for the preparation of the financial statements for the year ended 28 February 2025, which comprise the statement of financial activities (including income and expenditure account), statement of financial position and the related notes.
You consider that the charity is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Northumberland Accountants Limited
Russell House Greenwell Road Alnwick Northumberland NE66 1HB
6 November 2025
Newbrough Town Hall
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 28 February 2025
2025
2024
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
880
880
20,500
Charitable activities
6
15,043
15,043
10,031
Other trading activities
7
18,269
18,269
14,986
Investment income
8
223
223
426
--------
--------
--------
Total income
34,415
34,415
45,943
--------
--------
--------
Expenditure
Expenditure on raising funds:
Costs of other trading activities
9
11,124
11,124
11,124
Expenditure on charitable activities
10,11
12,791
12,791
11,145
Other expenditure
12
21,031
21,031
21,088
--------
--------
--------
Total expenditure
44,946
44,946
43,357
--------
--------
--------
--------
--------
--------
Net (expenditure)/income and net movement in funds
( 10,531)
( 10,531)
2,586
--------
--------
--------
Reconciliation of funds
Total funds brought forward
38,434
38,434
35,848
--------
--------
--------
Total funds carried forward
27,903
27,903
38,434
--------
--------
--------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Newbrough Town Hall
Company Limited by Guarantee
Statement of Financial Position
28 February 2025
2025
2024
Note
£
£
Fixed assets
Tangible fixed assets
16
12,529
18,751
Current assets
Debtors
17
2,907
1,727
Cash at bank and in hand
13,822
19,301
--------
--------
16,729
21,028
Creditors: amounts falling due within one year
18
1,355
1,345
--------
--------
Net current assets
15,374
19,683
--------
--------
Total assets less current liabilities
27,903
38,434
--------
--------
Funds of the charity
Unrestricted funds
27,903
38,434
--------
--------
Total charity funds
19
27,903
38,434
--------
--------
For the year ending 28 February 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 6 November 2025 , and are signed on behalf of the board by:
N Springham (Co Chairman)
S Robson (Co Chairman)
Trustee
Trustee
Newbrough Town Hall
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 28 February 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Newbrough Town Hall , Newbrough, Hexham, NE47 5AR.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Consolidation
The charity is not required to prepare consolidated accounts in accordance with the Charities Act 2011, and has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the charity and its subsidiary undertakings comprise a small group.
Judgements and key sources of estimation uncertainty
he preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
25% straight line
Office equipment
-
50% straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Limited by guarantee
The liability of members is limited to £1. Every member of the company undertakes to contribute to the assets of the company in the event of it being wound up while he is a member or within one year of him ceasing to be a member. The contribution shall be for payment of the debts and liabilities of the company contracted while he was a member and of the costs, charges or expenses of winding up and for the adjustments of the rights of the contributories amongst themselves. Each member's contribution shall not exceed £1.
5. Donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Donations
Donations
880
880
20,500
20,500
----
----
--------
--------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Charitble activities
15,043
15,043
10,031
10,031
--------
--------
--------
--------
7. Other trading activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Hall and room hire
12,269
12,269
8,986
8,986
Rent WI building
6,000
6,000
6,000
6,000
--------
--------
--------
--------
18,269
18,269
14,986
14,986
--------
--------
--------
--------
8. Investment income
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Bank interest receivable
223
223
426
426
----
----
----
----
9. Costs of other trading activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Costs of other trading activities
11,124
11,124
11,124
11,124
--------
--------
--------
--------
10. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Charitable activities
12,791
12,791
11,145
11,145
--------
--------
--------
--------
11. Expenditure on charitable activities by activity type
Activities undertaken directly
Total funds 2025
Total fund 2024
£
£
£
Charitable activities
12,791
12,791
11,145
--------
--------
--------
12. Other expenditure
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Building and operational costs
21,031
21,031
21,088
21,088
--------
--------
--------
--------
13. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
6,222
6,222
-------
-------
14. Staff costs
The average head count of employees during the year was 1 (2024: 1 ).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
16. Tangible fixed assets
Fixtures and fittings
Equipment
Total
£
£
£
Cost
At 1 March 2024 and 28 February 2025
29,065
3,619
32,684
--------
-------
--------
Depreciation
At 1 March 2024
10,314
3,619
13,933
Charge for the year
6,222
–
6,222
--------
-------
--------
At 28 February 2025
16,536
3,619
20,155
--------
-------
--------
Carrying amount
At 28 February 2025
12,529
–
12,529
--------
-------
--------
At 29 February 2024
18,751
–
18,751
--------
-------
--------
17. Debtors
2025
2024
£
£
Other debtors
2,907
1,727
-------
-------
18. Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
1,355
1,345
-------
-------
19. Analysis of charitable funds
Unrestricted funds
At 1 March 2024
Income
Expenditure
At 28 February 2025
£
£
£
£
Unrestricted fund
38,434
34,415
(44,946)
27,903
--------
--------
--------
--------
At 1 March 2023
Income
Expenditure
At 29 February 2024
£
£
£
£
Unrestricted fund
35,848
45,943
(43,357)
38,434
--------
--------
--------
--------
20. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2025
£
£
Tangible fixed assets
12,529
12,529
Current assets
16,729
16,729
Creditors less than 1 year
(1,355)
(1,355)
--------
--------
Net assets
27,903
27,903
--------
--------
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
18,751
18,751
Current assets
21,028
21,028
Creditors less than 1 year
(1,345)
(1,345)
--------
--------
Net assets
38,434
38,434
--------
--------