Whittle-le-Woods Community Hall Trust - Charities report

REGISTERED COMPANY NUMBER: 03812865 (England and Wales)

REGISTERED CHARITY NUMBER: 1078406

Whittle-le-Woods Community Hall Trust

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2025

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

3

Independent Examiner's Report

4

Statement of Financial Activities

5

Balance Sheet

6

to

7

Notes to the Financial Statements

8

to

12

TRUSTEES

PW Higham

BA Higham

GM Harrison (resigned 13/1/2025)

MJ Ward

W Yates

L Coupar (resigned 22/4/2025)

GC Jackson (resigned 6/3/2025)

L Watson

COMPANY SECRETARY

PW Higham

REGISTERED OFFICE

Whittle-Le-Woods Community Hall

Union Street

Whittle-Le-Woods

Chorley

Lancashire

PR6 7LN

REGISTERED COMPANY
NUMBER

03812865 (England and Wales)

REGISTERED CHARITY
NUMBER

1078406

INDEPENDENT EXAMINER

McMillan & Co LLP

Chartered Accountants

28 Eaton Avenue

Matrix Office Park

Buckshaw Village

Chorley

Lancashire

PR7 7NA

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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

Objectives and aims

The objects are to provide facilities in the interests of social welfare for recreation and other leisure-time occupation with the object of improving the conditions of life for the inhabitants of Whittle-le-Woods and the neighbouring area.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives.

Volunteers

The support of the many volunteers, who assist in a number of fund raising events, is much appreciated by the trustees.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

Our receipts continue as usual and our bank balance continues to grow. We are aware that our lighting will have to be upgraded to LEDs throughout and our gas heating will need to be changed to heat pumps at some stage in the future. These will be expensive projects.

We have been having problems with the toilet wash basins so it was decided to renew the waste outlets and taps to the press down type. This has proved to be a good move.

The annual Duck Race was held in May and as usual was a huge success although the number attending seemed to be less than normal.

The Flower Show was a reasonable success and we shall continue with the event next year.

The Senior Citizens' Christmas party was hosted again and was well attended with more than 70 seniors sitting down to a traditional Christmas dinner.

Our regular weekly events continue to increase so our income will also continue.

FINANCIAL REVIEW

Principal funding sources

The principal contribution came from the Community Fund (National Lottery Charities Board), without whom the project would not have been possible.

Reserves policy

The reserves policy is to accumulate funds so as to have as many years running costs as possible in reserve largely to cover cyclical maintenance, so as to provide long term security to the users of the Community Hall. The amount invested in tangible fixed assets is not available to be used for revenue expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a charitable company limited by guarantee and not having a share capital and, in accordance with Section 30(2) of the Companies Act 1985 is exempt from the requirement to use the word 'limited' as part of its name. It is governed by a Memorandum and Articles of Association.

The charity was entered in the Central Register of Charities with effect from 30 November 1999 and accepted by HM Revenue & Customs as a Charity for tax purposes.

Recruitment and appointment of new trustees

The trustees meet several times during the year, and applications for trustees are periodically sought by advertisement and they are selected based on the candidates personal skills, knowledge of the local area and the needs of the Community.

Approved by order of the board of trustees on 13 April 2026 and signed on its behalf by:

PW Higham - Secretary

Independent examiner's report to the trustees of Whittle-le-Woods Community Hall Trust ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts 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 accounts 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 accounts to be reached.

JFD McMillan FCA

McMillan & Co LLP

Chartered Accountants

13 April 2026

2025

2024

Unrestricted

Restricted

Total

funds

fund

funds

Notes

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

246

-

246

350

Charitable activities

Community Hall

41,046

-

41,046

43,348

Other trading activities

3

10,775

-

10,775

10,008

Investment income

4

1,126

-

1,126

934

Total

53,193

-

53,193

54,640

EXPENDITURE ON

Raising funds

1,527

-

1,527

1,024

Charitable activities

Community Hall

26,308

3,975

30,283

33,907

Other

996

-

996

972

Total

28,831

3,975

32,806

35,903

NET INCOME/(EXPENDITURE)

24,362

(3,975

)

20,387

18,737

RECONCILIATION OF FUNDS

Total funds brought forward

227,404

298,090

525,494

506,757

TOTAL FUNDS CARRIED FORWARD

251,766

294,115

545,881

525,494

2025

2024

Unrestricted

Restricted

Total

funds

fund

funds

Notes

£

FIXED ASSETS

Tangible assets

8

128,755

294,115

422,870

428,929

CURRENT ASSETS

Cash at bank

124,007

-

124,007

97,537

CREDITORS

Amounts falling due within one year

9

(996

)

-

(996

)

(972

)

NET CURRENT ASSETS

123,011

-

123,011

96,565

TOTAL ASSETS LESS CURRENT
LIABILITIES

251,766

294,115

545,881

525,494

NET ASSETS

251,766

294,115

545,881

525,494

FUNDS

10

Unrestricted funds:

General fund

209,183

184,821

Fixed asset fund

42,583

251,766

227,404

Restricted funds

294,115

298,090

TOTAL FUNDS

545,881

525,494

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 13 April 2026 and were signed on its behalf by:

PW Higham - Trustee

1.	GENERAL INFORMATION

The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is Whittle-Le-Woods Community Hall, Union Street, Whittle-Le-Woods, Chorley, PR6 7LN.

There are no material uncertanties about the charity's ability to continue.

The presentational currency of the financial statements is the Pound Sterling (£).

The amounts in the financial statements have been rounded to the nearest £1.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grants

CJRS and small business local authority grants are accounted for under the accruals model. Where the grant is classed as revenue, it is recognised in income on a systematic basis over the periods in which the company recognises the related costs.

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. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Tangible fixed assets costing more than £250 are capitalised and included at cost including any incidental expenses of acquisition.

Depreciation is provided on tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Freehold land

- not provided

Leasehold property

- over period of lease

Fixtures and fittings

- over 10 years

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.

3.	OTHER TRADING ACTIVITIES

2025

2024

£

Fundraising events

3,892

3,738

Rental income

1,650

1,750

Solar panels income

5,233

4,520

10,775

10,008

4.	INVESTMENT INCOME

2025

2024

£

Bank interest

1,126

934

5.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2025

2024

£

Depreciation - owned assets

7,835

7,805

6.	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.

Trustees' expenses

Trustees were reimbursed expenses of £240 for the year ended 31 December 2025 (2024: £120).

7.	STAFF COSTS

The average monthly number of employees during the year was as follows:

2025

2024

Staff

1

No employees received emoluments in excess of £60,000.

2025

2024

£

Wages

6,924

Employers NIC

216

-

7,140

6,924

8.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Long

and

land

leasehold

fittings

Totals

£

COST

At 1 January 2025

42,583

462,781

103,987

609,351

Additions

-

1,776

At 31 December 2025

42,583

462,781

105,763

611,127

DEPRECIATION

At 1 January 2025

-

92,311

88,111

180,422

Charge for year

-

4,872

2,963

7,835

At 31 December 2025

-

97,183

91,074

188,257

NET BOOK VALUE

At 31 December 2025

42,583

365,598

14,689

422,870

At 31 December 2024

42,583

370,470

15,876

428,929

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Accruals and deferred income

996

972

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1/1/25

in funds

31/12/25

£

Unrestricted funds

General fund

184,821

24,362

209,183

Fixed asset fund

42,583

-

42,583

227,404

24,362

251,766

Restricted funds

Community Hall

298,090

(3,975

)

294,115

TOTAL FUNDS

525,494

20,387

545,881

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

53,193

(28,831

)

24,362

Restricted funds

Community Hall

-

(3,975

)

(3,975

)

TOTAL FUNDS

53,193

(32,806

)

20,387

Comparatives for movement in funds

Net

movement

At

At 1/1/24

in funds

31/12/24

£

Unrestricted funds

General fund

162,109

22,712

184,821

Fixed asset fund

42,583

-

42,583

204,692

22,712

227,404

Restricted funds

Community Hall

302,065

(3,975

)

298,090

TOTAL FUNDS

506,757

18,737

525,494

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

Unrestricted funds

General fund

54,640

(31,928

)

22,712

Restricted funds

Community Hall

-

(3,975

)

(3,975

)

TOTAL FUNDS

54,640

(35,903

)

18,737

The fixed asset fund represents the cost of freehold land.

The purpose of the restricted funds is for the refurbishment of the Community Hall and largely relates to grants from the Community Fund (National Lottery Charities Board) towards the capital costs. The fund will be reduced by the related depreciation charge over the period of the lease.

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2025 or for the year ended 31 December 2024.