Charity Registration No. 1135552
Company Registration No. 07003046 (England and Wales)
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
First Floor, Premier House
127 Duckmoor Road
Ashton Gate
Bristol
United Kingdom
BS3 2BJ
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
CONTENTS
Page
Company information
1
Trustees' report
2 - 3
Accountants' report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 12
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
COMPANY INFORMATION
- 1 -
Trustees
Mr N R Ayling
Mrs L G Davey
Mrs M B Roberts
Mrs J M Smith
Secretary
Mrs M B Roberts
Charity number
1135552
Company number
07003046
Registered office
21 Anchor Way
Pill
North Somerset
England
BS20 0JY
Accountants
TC Group
First Floor, Premier House
127 Duckmoor Road
Ashton Gate
Bristol
United Kingdom
BS3 2BJ
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 JULY 2025
- 2 -

The Trustees present their annual report and financial statements for the year ended 31 July 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 the Trust's governing document, 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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

The the Trust's objects are to provide a village hall for the use of the inhabitants of the Parish of Easton-In-Gordano in North Somerset. The policies adopted in furtherance of these objects are noted in the governing document and there has been no change in these during the year.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the the Trust should undertake.

Achievements and performance
Financial review

It is the policy of the the Trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the the Trust’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The Trustees have assessed the major risks to which the the Trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The the Trust is a company limited by guarantee as defined by the Companies Act 2006 .

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:

Mr N R Ayling
Mrs L G Davey
Mrs M B Roberts
Mrs J M Smith

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' r eport was approved by the Board of Trustees.

Mr N R Ayling
Trustee
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
Dated: 2 April 2026
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
THE ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED FOR THE YEAR ENDED 31 JULY 2025
- 4 -

In order to assist you to fulfil your duties under the Companies Act 2014, we have prepared for your approval the financial statements of Pill Village Hall And Community Centre Limited for the year ended 31 July 2025, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the charity's Trustees, as a body, in accordance with the terms of our engagement letter dated 14 October 2022. My work has been undertaken solely to prepare for your approval the financial statements of Pill Village Hall And Community Centre Limited and state those matters that I have agreed to state to the charity's Trustees. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Pill Village Hall And Community Centre Limited and the charity's Trustees as a body, for my work or for this report.

It is your duty to ensure that Pill Village Hall And Community Centre Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus of Pill Village Hall And Community Centre Limited. You consider that Pill Village Hall And Community Centre Limited is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

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

TC Group
2 April 2026
First Floor, Premier House
127 Duckmoor Road
Ashton Gate
Bristol
United Kingdom
BS3 2BJ
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 JULY 2025
- 5 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
1,392
1,593
Other trading activities
4
17,760
16,377
Investments
5
1,098
75
Total income
20,250
18,045
Expenditure on:
Charitable activities
6
15,495
16,893
Total expenditure
15,495
16,893
Net income and movement in funds
4,755
1,152
Reconciliation of funds:
Fund balances at 1 August 2024
89,772
88,620
Fund balances at 31 July 2025
94,527
89,772

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 6 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
11
-
2,712
Cash at bank and in hand
95,889
88,334
95,889
91,046
Creditors: amounts falling due within one year
12
(1,362)
(1,274)
Net current assets
94,527
89,772
The funds of the the Trust
Unrestricted funds
13
94,527
89,772
94,527
89,772

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 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 2 April 2026
Mr N R Ayling
Trustee
Company registration number 07003046 (England and Wales)
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 7 -
1
Accounting policies
Charity information

Pill Village Hall And Community Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 21 Anchor Way, Pill, North Somerset, BS20 0JY, England.

1.1
Accounting convention

The financial statements have been prepared in accordance with the the Trust's [governing document], 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 the Trust is a Public Benefit Entity as defined by FRS 102.

The the Trust 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 the Trust. Monetary a mounts 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 the Trust 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 or grantors 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 the Trust.
1.4
Income
Income is recognised when the the Trust 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 the Trust 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.

PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 8 -
Legacies are recognised on receipt or otherwise if the the Trust 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.
1.5
Expenditure

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

1.6
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.

1.7
Financial instruments

The the Trust 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 the Trust's balance sheet when the the Trust 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 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 p aymen ts 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.

PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 9 -
Derecognition of financial liabilities

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

1.8
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 the Trust is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the the Trust’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
1,392
1,593
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Other income
17,760
16,377
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 10 -
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
1,098
75
6
Expenditure on charitable activities
Heading #ac982
Heading #ac982
2025
2024
£
£
Direct costs
Insurance
2,480
2,263
Light and heat
6,583
7,575
Repairs
1,914
1,834
Cleaning
3,440
4,120
Water and rates
474
407
Charitable donations
-
100
14,891
16,299
Share of support and governance costs (see note 7)
Support
119
199
Governance
485
395
15,495
16,893
Analysis by fund
Unrestricted funds
15,495
16,893
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 11 -
7
Support costs
Support costs
Governance costs
2025
2024
£
£
£
£

Office Expenses

119
-
119
200
Accountancy
-
485
485
395
119
485
604
595
Analysed between
Charitable activities
120
485
605
594
8
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the the Trust during the year.
9
Employees

There were no employees during the year.

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
10
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
2,712
PILL VILLAGE HALL AND COMMUNITY CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 12 -
12
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
675
879
Trade creditors
227
-
Accruals and deferred income
460
395
1,362
1,274
13
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August 2024
Incoming resources
Resources expended
At 31 July 2025
£
£
£
£
General funds
89,772
20,250
(15,495)
94,527
Previous year:
At 1 August 2023
Incoming resources
Resources expended
At 31 July 2024
£
£
£
£
General funds
88,620
18,045
(16,893)
89,772
14
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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