Charity registration number 1136845
Company registration number 07308516 (England and Wales)
ST GEORGE'S HALL BEWDLEY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
ST GEORGE'S HALL BEWDLEY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Anita Bickerdike
Christine Noons
Susan Humphries
Jennifer Robbins
Stephen Davies
Rodney Stanczyszyn
Julian Knowles
(Appointed 22 October 2024)
Sonia Lloyd
(Appointed 30 September 2024)
Louise McCarthy
(Appointed 1 August 2025)
Joanne Jury
(Appointed 1 September 2025)
Secretary
Ms. J Barnett
Charity number
1136845
Company number
07308516
Registered office
St. Georges Hall
Load Street
Bewdley
Worcestershire
United Kingdom
DY12 2EQ
Independent examiner
Azets
St David's Court
Union Street
Wolverhampton
West Midlands
United Kingdom
WV1 3JE
ST GEORGE'S HALL BEWDLEY
CONTENTS
Page
Trustees report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7 - 8
Notes to the financial statements
9 - 21
ST GEORGE'S HALL BEWDLEY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 JUNE 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 30 June 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: 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)" (effective 1 January 2019).

Objectives and activities

The objects of the company (SGHB) are set out in the Articles of Association and are principally to benefit the residents of Bewdley and the surrounding area by providing facilities for recreational, cultural, and other leisure time occupation, to advance education and lifelong learning and to promote good health and healthy living as well as other charitable purposes agreed by the Board.

 

This year saw continued growth in the use of the café, despite the bridge closures and cinema audiences are starting to come back. The provision of regular live music events remained affected by the availability of touring artists, but the small team responsible for organising bookings remains committed to bringing good quality live music to the town on a regular basis. Other uses of the rooms include hire by local businesses who provide a range of activities such as education, exercise, dance, singing and slimming.

 

The Hall has continued to encourage community activity by keeping hire rates competitive and regularly reviews rates of similar venues to ensure commercial competitiveness.

 

Several community groups regularly use the Hall such as Bewdley W.I, Bewdley Civic Society, Bewdley Town Council, Bewdley Festival, Bewdley Tennis Club and Bewdley Floral Art to name a few.

 

The Trustees confirm that they have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.

 

Achievements and performance

New Trustees

The Board decided to recruit additional Trustees to further enhance its skills set and the appointment process is currently in progress.

 

The Café

The Café continues to attract visitors from the surrounding areas and remains the hub of the community for many local people. The Board is considering several options to refurbish and refresh the Café to ensure it remains an attractive and vibrant meeting place in the town. The Board wishes to acknowledge the continued dedication and commitment of the volunteers who work in the Café, without them, the Café would not be able to operate.

 

Events at the Hall

The Board continues to promote the hosting of several events throughout the year all of which have been very successful in raising the profile of the Hall and providing education and entertainment for the community.

 

ST GEORGE'S HALL BEWDLEY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -

Improved governance structure

The Board continues to review and improve policies and procedures to ensure they remain fit for purpose and provide robust governance. Individual trustees and working groups have delegated responsibility to research and report back to the Board on specific areas and projects, enabling the Board to make full and appropriate use of the varied skills set of the Trustees.

 

New chairs for events in the main Hall

The Board secured a grant from the National Lottery and was able to purchase new event chairs.

 

New lease of life for the old chairs from the main Hall

The Board and Hall Manager were keen to ensure that the chairs were donated to help others and worked closely with C&M Removals who transports unwanted items to Africa to help organisations in need. The Chairs were taken away to a depot in Kidderminster awaiting containerised transportation to Africa.

 

Work to improve ground floor toilets, including poor access to the disabled toilet

The Board has agreed phased plans to improve all of the toilets on the ground floor, including making changes to the disabled toilet which will result in extensively improved facilities. Window replacement started in July with the main remodelling in the Autumn, timed to take place after the festival events.

 

Lack of a catering kitchen for use in conjunction with the Main Hall

The Board will continue to periodically review the feasibility, desirability and cost of a catering kitchen.

Financial review

During the financial year July 2024 to June 2025 the charity received income of £181,463 (2023-24: £180,200). Costs (including depreciation) of £180,527 (2023-24: £208,029) were incurred during the period. Included in these costs are amounts for refurbishment and maintenance of assets of St George's Hall totalling £9,543 (2023-24: £15,957).

 

All regular outgoings have been met. The Hall continues to be properly and regularly maintained. Reserves of £50,000 to cover any major repairs and longer-term replacements and renewals of equipment remain set aside.

It is the policy of the charity to hold reserves of £50,000 to cover six months of trading activity (£25,000), major items of maintenance (£10,000), and the costs of dissolution should the charity cease (£15,000). These funds have been set aside and transferred to a designated fund by the trustees.

People and Training

The Hall employs four part time staff: a manager, an administrator, a Saturday café supervisor, and a caretaker. Training needs for all four are kept under review.The Hall also benefits hugely from over 60 volunteers who support the café, cinema, music and other activities. All new volunteers receive comprehensive induction training and ongoing training.

ST GEORGE'S HALL BEWDLEY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
Plans for future periods

Music in the Hall

Work is underway to investigate what funding may be available to support the return of this popular event.

 

Links with other local community focused organisations

The Board recognises the benefits of a collaborative approach with other local, likeminded community organisations and will be reaching out to reinvigorate such links. This initiative has the potential to maximise the use of limited resources and improve and extend the facilities available for local people.

 

Extending Café opening hours and increasing the Volunteer Base

In response to community feedback the Board would like to extend the Café opening hours, however this is not feasible unless we can increase the number of volunteers. The Board will be investigating how to attract volunteers from all sectors of the community and would encourage anyone who wants to be involved to get in touch with the Hall Manager.

 

Reducing our Carbon Footprint

The Trustees have obtained match funding to change all light fittings within the building to LED. This will cut energy usage and save cost. Work is scheduled to be carried out in the Autumn in time for the Bewdley Festival events to be held.

 

Improving Security

With staff and volunteer safety in mind the Trustees have had CCTV installed to monitor all entrances and exits to the building.

 

 

ST GEORGE'S HALL BEWDLEY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
Structure, governance and management

The charity is a company limited by guarantee and was incorporated in England and Wales on 8 July 2010.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Anita Bickerdike
Christine Noons
Susan Humphries
James Ineson
(Resigned 29 July 2024)
Jennifer Robbins
Stephen Davies
Rodney Stanczyszyn
Stuart Williams
(Resigned 30 September 2024)
Dr Wilson Wall
(Resigned 14 January 2025)
Julian Knowles
(Appointed 22 October 2024)
Sonia Lloyd
(Appointed 30 September 2024)
Louise McCarthy
(Appointed 1 August 2025)
Joanne Jury
(Appointed 1 September 2025)

 

Qualifying third party indemnity provisions

The trustees are appointed in accordance with the company’s Articles of Association. Succession planning is in place. Any vacancies for trustees are advertised locally and recruitment and selection are undertaken in accordance with the policies in place.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

 

The trustees manage the business of the company, and the day to day business of the company is managed by the Company Secretary, Jane Barnett.

The report has been prepared having taken advantage of the small companies exemption in the Companies Act 2006.

 

The Trustees report was approved by the Board of Trustees.

Anita Bickerdike
Trustee
17 November 2025
ST GEORGE'S HALL BEWDLEY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ST GEORGE'S HALL BEWDLEY
- 5 -

I report to the trustees on my examination of the financial statements of St George's Hall Bewdley (the charity) for the year ended 30 June 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no 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 charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I 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 financial statements to be reached.

Nicholas Webb FCA
Azets
St David's Court
Union Street
Wolverhampton
West Midlands
WV1 3JE
United Kingdom
Dated: 17 November 2025
ST GEORGE'S HALL BEWDLEY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2025
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
64,500
21,227
85,727
59,500
10,000
69,500

Charitable activities - income

3
93,655
-
93,655
108,892
-
108,892
Investments
4
2,081
-
2,081
1,808
-
1,808
Total income
160,236
21,227
181,463
170,200
10,000
180,200
Expenditure on:

Charitable activities - expenditure

5
180,202
325
180,527
208,029
-
208,029
Net (outgoing)/incoming resources before transfers
(19,966)
20,902
936
(37,829)
10,000
(27,829)
Gross transfers between funds
16
20,652
(20,652)
-
-
-
-
Net income/(expenditure) for the year/
Net movement in funds
686
250
936
(37,829)
10,000
(27,829)
Fund balances at 1 July 2024
622,925
10,000
632,925
660,754
-
660,754
Fund balances at 30 June 2025
623,611
10,250
633,861
622,925
10,000
632,925

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ST GEORGE'S HALL BEWDLEY
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
518,766
525,661
Investments
12
1
1
518,767
525,662
Current assets
Debtors
13
5,653
6,451
Cash at bank and in hand
116,543
111,152
122,196
117,603
Creditors: amounts falling due within one year
14
(7,102)
(10,340)
Net current assets
115,094
107,263
Total assets less current liabilities
633,861
632,925
Income funds
Restricted funds
16
10,250
10,000
Unrestricted funds
Designated funds
17
50,000
50,000
General unrestricted funds
423,611
422,925
Revaluation reserve
150,000
150,000
623,611
622,925
633,861
632,925
ST GEORGE'S HALL BEWDLEY
BALANCE SHEET (CONTINUED)
AS AT
30 JUNE 2025
30 June 2025
- 8 -

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 June 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 17 November 2025
Anita Bickerdike
Trustee
Company registration number 07308516
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 9 -
1
Accounting policies
Charity information

St George's Hall Bewdley is a private company limited by guarantee incorporated in England and Wales. The registered office is St. Georges Hall, Load Street, Bewdley, Worcestershire, DY12 2EQ, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grant income is recognised when the charity is legally entitled to it, after any performance conditions have been met, the amounts can be reliably measured, and it is probable that income will be received.

ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 10 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% straight line
Fixtures and fittings
25% reducing balance
Equipment
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

A subsidiary is an entity controlled by the charity. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 11 -
1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13

Debtors and creditors receivable /payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 12 -
2
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
64,500
5,525
70,025
59,500
10,000
69,500

Grants received

-
15,702
15,702
-
-
-
64,500
21,227
85,727
59,500
10,000
69,500
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 13 -
3

Charitable activities - income

Total

Total

2025
2024
£
£

Hall rental

36,353
30,352

Bar

26,893
22,823

Cinema

12,178
11,138

Events

13,968
10,857

Lettings

1,560
2,544

Bewdley bridge

(108)
29,754
Other income
2,811
1,424
93,655
108,892
4
Investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
2,081
1,808
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 14 -
5

Charitable activities - expenditure

Unrestricted funds

Unrestricted funds

2025
2024
£
£
Staff costs
62,555
57,921
Depreciation and impairment
28,417
24,077

Bar

13,028
9,676

Cinema

6,766
6,371

Events

10,328
8,058

Bewdley bridge

-
31,125
121,094
137,228
Grant funding of activities (see note 6)
-
6,000
Share of support costs (see note 7)
54,946
57,104
Share of governance costs (see note 7)
4,487
7,697
180,527
208,029
Analysis by fund
Unrestricted funds
180,202
208,029
Restricted funds
325
-
180,527
208,029
6
Grants payable

Unrestricted funds

2024
£
Grants to institutions:
Bridge Community Listings C.I.C.
6,000
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 15 -
7
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£

Insurance

4,634
-
4,634
4,290
-
4,290

Telephone and Internet

4,860
-
4,860
4,822
-
4,822

Light, heat and power

13,380
-
13,380
14,334
-
14,334

Repairs and maintenance

9,543
-
9,543
15,957
-
15,957

Licences and subscriptions

1,657
-
1,657
1,054
-
1,054

Cleaning

13,329
-
13,329
11,129
-
11,129

Rent and rates

2,144
-
2,144
2,764
-
2,764

General expenses

4,218
-
4,218
2,754
-
2,754

Staff training

1,181
-
1,181
-
-
-
Legal and professional
-
330
330
-
2,996
2,996

Accountancy

-
3,360
3,360
-
3,957
3,957

Bank charges

-
797
797
-
744
744
54,946
4,487
59,433
57,104
7,697
64,801
Analysed between
Charitable activities
54,946
4,487
59,433
57,104
7,697
64,801

Governance costs includes payments to the independent examiner of £1,300 (2024: £1,200) for independent examination fees, and £1,100 (2024: £800) for preparation of the financial statements.

8
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

9
Employees

The average monthly number of employees during the year was (excluding trustees):

2025
2024
Number
Number
4
4
Employment costs
2025
2024
£
£
Wages and salaries
59,251
54,938
Other pension costs
3,304
2,983
62,555
57,921
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
9
Employees
(Continued)
- 16 -
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

11
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Equipment
Total
£
£
£
£
Cost or valuation
At 1 July 2024
1,074,309
84,114
73,363
1,231,786
Additions
-
21,523
-
21,523
Disposals
-
-
(2,763)
(2,763)
At 30 June 2025
1,074,309
105,637
70,600
1,250,546
Depreciation and impairment
At 1 July 2024
562,384
77,426
66,316
706,126
Depreciation charged in the year
19,485
7,058
1,729
28,272
Eliminated in respect of disposals
-
-
(2,618)
(2,618)
At 30 June 2025
581,869
84,484
65,427
731,780
Carrying amount
At 30 June 2025
492,440
21,153
5,173
518,766
At 30 June 2024
511,925
6,689
7,047
525,661

The carrying value of land included in land and buildings comprises:

2025
2024
£
£
Freehold
100,000
100,000

 

Land and buildings were revalued in Bewdley Christian Community Hall (charity number: 252679) before merging with SGH Venue Management (charity number: 1149422) to create St Geogre's Hall Bewdley in 2023.

ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 17 -
12
Fixed asset investments
Other investments
Cost or valuation
At 1 July 2024 & 30 June 2025
1
Carrying amount
At 30 June 2025
1
At 30 June 2024
1
2025
2024
Other investments comprise:
Notes
£
£
Investments in subsidiaries
20
1
1
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
2,181
1,939
Amounts owed by subsidiary undertakings
-
1,284
Prepayments and accrued income
3,472
3,228
5,653
6,451
14
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Deferred income
15
285
3,162
Trade creditors
1,959
3,625
Amounts owed to subsidiary undertakings
619
-
Other creditors
631
440
Accruals and deferred income
3,608
3,113
7,102
10,340
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 18 -
15
Deferred income
2025
2024
£
£
Other deferred income
285
3,162

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
285
3,162
Movements in the year:
Deferred income at 1 July 2024
3,162
-
Released from previous periods
(3,162)
-
Resources deferred in the year
285
3,162
Deferred income at 30 June 2025
285
3,162

Deferred income relates to Hall bookings for the following accounting year.

ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 19 -
16
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Incoming resources
Balance at
1 July 2024
Incoming resources
Resources expended
Transfers
Balance at
30 June 2025
£
£
£
£
£
£
Donation - Helen Mackaness Trust
10,000
10,000
-
-
-
10,000
Awards for All - More Chairs
-
-
15,702
-
(15,702)
-
Turner Trust - New Cinema Projector
-
-
3,000
-
(3,000)
-
Bewdley Festival Ltd - Projector
-
-
1,000
-
(1,000)
-
Bewdley Civic Centre - Projector
-
-
500
-
(500)
-
Skills Boost - Training Course
-
-
575
(325)
-
250
Transition Bewdley -
-
-
450
-
(450)
-
10,000
10,000
21,227
(325)
(20,652)
10,250

There was a donation in the prior year of £10,000 from Helen Mackaness Trust towards the cost of improving the disabled toilet facilities.

 

There was a grant in the year of £15,702 from Awards for All towards the cost of acquiring more chairs.

 

There was a donation from the Turner Trust £3,000 towards a new cinema projector. There has also been a further £1,000 donation from Bewdley Festival Ltd, £500 from the Bewdley Civic Centre towards the costs of a new projector.

 

There was also a donation of £575 in total from Skills Boost which was to go towards a training course. £325 of this donation was expensed in March 2025 for Food Hygiene training,

 

There has also been a donation of £450 from Transition Bewdley.

 

The above donations have been disclosed as restricted donations in the financial statements.

 

Both the chairs and projector were purchased during the year, and there are no restrictions on the use of the assets.

ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 20 -
17
Designated funds
The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:
Movement in funds
Movement in funds
Incoming resources
Balance at
1 July 2024
Incoming resources
Balance at
30 June 2025
£
£
£
£
Fund to cover unexpected and/or major repairs
50,000
50,000
-
50,000
50,000
50,000
-
50,000

The trustee's have created a designated fund for the purpose of covering any potential repairs. This amounts to £50,000 which has been placed in a separate bank account. This money will be used to cover any unexpected or major repairs/expenses.

18
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fund balances at 30 June 2025 are represented by:
Tangible assets
518,766
-
518,766
525,661
-
525,661
Investments
1
-
1
1
-
1
Current assets/(liabilities)
104,844
10,250
115,094
97,263
10,000
107,263
623,611
10,250
633,861
622,925
10,000
632,925
19
Related party transactions

There were no disclosable related party transactions, other than transactions with the charity's subsidiary company, during the year (2024 - none).

20
Subsidiaries

Details of the charity subsidiaries at 30 June 2025 are as follows:

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
SGHVM Community Cafe Ltd  (Company number: 09875999)
United Kingdom
Cafe
Ordinary
100.00
ST GEORGE'S HALL BEWDLEY
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
20
Subsidiaries
(Continued)
- 21 -

Financial statements are available for this company for the period ended 30 June 2025.

 

The charity received charitable donations of £64,500 (2024: £59,500) from this company during the year, and a balance of £619 was owed to (2024: £1,284 due from) the company at the year end.

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