REGISTERED COMPANY NUMBER: 05626786 (England and Wales)

REGISTERED CHARITY NUMBER: 1113033

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Emersons Green Village Hall

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

15

INTRODUCTION

The Trustees of Emersons Green Village Hall ("the Charity"), who are also Directors of the Charity for the purposes of the Companies Act 2006, are proud to present their report with the financial statements of the Charity for the year ended 31st December 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice ("SORP") 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 Charity's objectives are:

1. To promote and provide for local inhabitants, facilities for recreation or leisure activities with the aim of advancing education and improving the condition of life. The facilities are provided in the interest of social welfare and are available for anybody needing them; and

2. To secure, maintain and manage the Village Hall (co-operating with the local statutory authority) for activities promoted by Emersons Green Village Hall in furtherance of the above.

The Charity has the general aim of contributing to the quality of life of local people and organisations.

Significant activities

The principal activity of the Charity is the maintenance and management of Emersons Green Village Hall.

Public benefit

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning future activities. Emerson Green Village Hall provides a wide range of activities and events for local residents and visitors to our area. We also have a Discounts Policy, which includes a subsidy for charities hiring our facilities, with the aim of ensuring that Emersons Green Village Hall remains accessible to all.

ACHIEVEMENTS AND PERFORMANCE

During 2025, Emersons Green Village Hall has continued to be a welcoming and inclusive hub at the heart of our community. We host a wide range of regular hirers offering activities for all age groups and interests. These include local fitness and gym classes, dance and theatre groups, arts and crafts groups, pre-school and baby classes, support groups and sessions, faith groups plus a range of hobby, skills-based and social activities. We also offer rooms to hire for private celebrations, charities, voluntary groups and individuals for recreation or business use.

Over the past year we have also delivered a varied programme of successful community events, such as children's activity sessions, family shows, weekly coffee mornings and monthly senior lunch sessions, all of which have been well attended and valued. The Hall has also hosted seasonal community events including the Christmas Fair, which was well attended and received positive feedback from our local community. The broad range of activities and events available at the Hall reflect the diversity of our local area and demonstrate the continuing importance of the Hall as a welcoming space at the heart of the community.

Our collaborative relationships with Emersons Green Town Council, local activity providers, clubs, businesses, and voluntary groups have ensured that the Hall remains responsive to community needs and widely accessible. Working in partnership with local organisations has also enabled us to extend the range of activities available at the Hall, including activities that are produced in partnership with local organisations, subsidised events run by us or activities supported by corporate volunteers.

Despite ongoing financial pressures, the Trustees have ensured that room hire charges remained affordable during the year, in order to continue to support the organisations, businesses, voluntary groups and private and community hirers who use our facilities. To achieve this, the Trustees have drawn on reserves to maintain accessibility and stability for our users.

Looking ahead, our plans for 2026 are focused on achieving a balanced budget to allow us to provide more support to charities and invest in our people and the hall plus strengthening sustainability. Achieving financial balance will also help prevent further reliance on reserves and ensure the Hall remains a resilient and accessible community asset for the future.

We are planning to increase the use of volunteers to support our operations and provide opportunities for the community to get more involved in the running and success of the hall. Marketing activity will be enhanced to boost Hall bookings for both private events and regular hirers, as well as to maximise ticket sales for community events. We will actively engage with local activity providers and community organisations to attract new regular hirers and secure additional bookings. A renewed focus will be on delivering community fundraising events and activities, alongside exploring opportunities to diversify income streams through grants and donations. We also intend to upgrade the Hall's lighting to energy-efficient LED systems to reduce ongoing energy costs.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Emersons Green Village Hall is a company limited by guarantee, incorporated on 17 November 2005, and a charity registered with the Charity Commission for England and Wales on 20 February 2006. The company was established under a Memorandum of Association and is governed by its Articles of Association. In the event of the charity being dissolved, Members' liability is limited to a sum of £10.

Organisational structure

The Trustees meet on a bi-monthly basis to oversee and to govern the affairs of the Charity. In addition, the Finance & Operations Committee meet monthly to provide guidance and oversight to the Operational Staff. The Operational Staff report to the Board of Trustees and are responsible for delivering and managing all aspects of the Charity's activities.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

05626786 (England and Wales)

Registered Charity number

1113033

Registered office

Emersons Green Village Hall

Emerson Way

Emersons Green

Bristol

South Glos

BS16 7AP

Trustees

T Cannon

D Clark (resigned 21.4.26)

L A Hammond (resigned 15.11.25)

M Downes

C E Ruggiero

C Lombardo (resigned 17.5.25)

K C Cox (appointed 9.2.26)

J A Smith (appointed 26.11.25)

A G Palomeque (appointed 29.4.26)

V R K Seetohul (appointed 29.4.26)

K J Skomra (appointed 2.4.26)

Company Secretary

Ms M Sparano

Independent Examiner

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

Finances

For the year ending 31 December 2025, the Charity reported a loss of £31,554. The shortfall arose from planned investment in staffing, technology and facilities during the year, together with lower-than-expected income from events. These additional expenditures were partially met from unrestricted reserves whilst maintaining the required level of reserves stated in our policy.

The trustees recognise that this was a significant deficit and are actively supporting the operational team implement action to at least break even in 2026. We have undertaken a full review of expenditure for 2026/27 and are adjusting pricing where necessary to reflect rising costs, including increases to the minimum wage, higher employment and national insurance costs, and increased energy prices. These changes are essential to ensure the long-term financial sustainability of the Hall.

Sinking Fund

The Charity leases the building and our landlord, South Gloucestershire Council, requires us to keep a Sinking Fund, referred to as a Dilapidation Reserve in our accounts. During 2025 we initiated discussions with our landlord to allow us access to the Sinking Fund to enable us to carry out essential repairs and investment into the Hall. In 2026 we will be reviewing our requirements for the Hall and working with South Gloucestershire Council to agree any future use of the Fund especially focused on investments that will increase the attractiveness and usage of the hall.

Reserves

The Trustees have set a Reserves Policy, which is reviewed regularly. Our Reserves Policy requires us to keep six months of governance and operational costs in cash reserve. This amounted to £100,000 to £120,000 during 2025.

At the end 2024, the Trustees identified a surplus in our free reserves of approximately £18,000. This was earmarked for increased staff costs, digital alterations and renewal of fixtures, fittings and furnishings within our facility during 2025.

At the end of 2025, our cash reserves stood at £96,674, which is marginally below the range set out in our Reserves Policy; reflecting, in part, the planned use of reserves to fund investment in staff, technology and facilities during 2025. However, reduction in staffing levels has reduced the 6-month operating costs to £90,000.

Risk Management

The Trustees regularly review the major risks to which the Charity is exposed. The Charity maintains a Risk Register of key governance and strategic risks, which the Trustees check regularly and at least once every twelve months. The Trustees have identified the following principal risks:

- The Charity's financial position

- Increased competition

- Trustee ability to support the Charity

To mitigate these risks, the Trustees maintain regular oversight of income and expenditure and carefully review all significant financial decisions. Appropriate systems, policies, and procedures are in place to ensure robust authorisation and control of spending. The Charity also prioritises delivering excellent customer service and actively seeks regular feedback to inform improvements. Trustee recruitment and retention is promoted to sustain strong governance and leadership.

Recognition of Our Volunteers, Partners, Stakeholders and Supporters

The Board of Trustees recognises that the continued success of Emersons Green Village Hall is made possible through the commitment of our Trustees, Operational Staff and volunteers. We are particularly grateful to our volunteers, supporting the Charity by serving as Trustees or supporting through its day-to-day activities; their time, skills and enthusiasm are invaluable to our work.

We greatly value our partnerships with other local organisations, and recognise their ongoing support to enable us to extend our range of services and activities and remain responsive to community needs. We particularly wish to extend our thanks to Downend Round Table, Southern Co-op, Emersons Green Town Council, NatWest, Inclusive Change CIC and South Gloucestershire Council for their support during the year. The Trustees are also grateful for the input, encouragement and donations received from individuals and organisations, which help us to remain at the heart of the community.

We are pleased to continue our collaborative working relationship with Emersons Green Town Council, as a service provider in the local community, during 2025. We appreciate the input and ongoing support that we receive.

Conclusion

During 2025, Emersons Green Village Hall has remained committed to its aim of being at the heart of the community, providing a welcoming and inclusive space for all. Over the year, we have delivered a varied programme of successful community events, and the Hall continues to be a valued and well-used community space. The strength of our collaborative partnerships within the community has played a key role in supporting this success.

Although the year has resulted in a significant financial deficit the Trustees and Operational Team are focused on reducing that deficit with the aim to breakeven position by the end of 2026. Our plans for 2026 are focused on laying firm foundations that will strengthen long-term financial sustainability while ensuring the Hall continues to serve the community effectively.

Approved by order of the board of trustees on 21 May 2026 and signed on its behalf by:

C E Ruggiero - Trustee

Independent examiner's report to the trustees of Emersons Green Village Hall ('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.

R Branch

Monahans

Chartered Accountants

Hermes House

Fire Fly Avenue

Swindon

Wiltshire

SN2 2GA

Date: .............................................

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

26,125

-

26,125

26,272

Room hire activities

2

155,421

-

155,421

144,587

Other income

3,531

-

3,531

6,696

Total

185,077

-

185,077

177,555

EXPENDITURE ON

Raising funds

36,833

-

36,833

28,106

Charitable activities

Hall running costs

179,798

-

179,798

147,372

Total

216,631

-

216,631

175,478

NET INCOME/(EXPENDITURE)

(31,554

)

-

(31,554

)

2,077

RECONCILIATION OF FUNDS

Total funds brought forward

186,447

-

186,447

184,370

TOTAL FUNDS CARRIED FORWARD

154,893

-

154,893

186,447

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

10,983

-

10,983

9,080

CURRENT ASSETS

Stocks

8

662

-

662

501

Debtors

9

15,053

-

15,053

14,673

Cash at bank

146,674

-

146,674

178,136

162,389

-

162,389

193,310

CREDITORS

Amounts falling due within one year

10

(18,479

)

-

(18,479

)

(15,943

)

NET CURRENT ASSETS

143,910

-

143,910

177,367

TOTAL ASSETS LESS CURRENT LIABILITIES

154,893

-

154,893

186,447

NET ASSETS

154,893

-

154,893

186,447

FUNDS

11

Unrestricted funds

154,893

186,447

TOTAL FUNDS

154,893

186,447

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 21 May 2026 and were signed on its behalf by:

C E Ruggiero - Trustee

1.	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.

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	ROOM HIRE ACTIVITIES

2025

2024

£

£

Fundraising events

20,023

21,549

General income

135,398

123,038

155,421

144,587

3.	NET INCOME/(EXPENDITURE)

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

2025

2024

£

£

Depreciation - owned assets

2,721

2,774

4.	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

There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.

5.	STAFF COSTS

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

2025

2024

General

10

10

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

16,892

9,380

26,272

Room hire activities

144,587

-

144,587

Other income

6,696

-

6,696

Total

168,175

9,380

177,555

EXPENDITURE ON

Raising funds

28,106

-

28,106

Charitable activities

Hall running costs

137,992

9,380

147,372

Total

166,098

9,380

175,478

NET INCOME

2,077

-

2,077

RECONCILIATION OF FUNDS

Total funds brought forward

184,370

-

184,370

TOTAL FUNDS CARRIED FORWARD

186,447

-

186,447

7.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 January 2025

36,689

Additions

4,624

At 31 December 2025

41,313

DEPRECIATION

At 1 January 2025

27,609

Charge for year

2,721

At 31 December 2025

30,330

NET BOOK VALUE

At 31 December 2025

10,983

At 31 December 2024

9,080

8.

STOCKS

2025

2024

£

£

Stocks

662

501

9.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

6,216

5,907

Other debtors

-

46

Prepayments and accrued income

8,837

8,720

15,053

14,673

10.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

4,375

1,666

VAT

2,652

4,055

Other creditors

1,050

1,317

Accrued expenses

10,402

8,905

18,479

15,943

11.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.25

in funds

31.12.25

£

£

£

Unrestricted funds

General fund

68,832

(31,554

)

37,278

Development fund

67,615

-

67,615

Dilapidation reserve

50,000

-

50,000

186,447

(31,554

)

154,893

TOTAL FUNDS

186,447

(31,554

)

154,893

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

185,077

(216,631

)

(31,554

)

TOTAL FUNDS

185,077

(216,631

)

(31,554

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.24

£

£

£

£

Unrestricted funds

General fund

67,555

2,077

(800

)

68,832

Development fund

67,615

-

-

67,615

Dilapidation reserve

49,200

-

800

50,000

184,370

2,077

-

186,447

TOTAL FUNDS

184,370

2,077

-

186,447

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

168,175

(166,098

)

2,077

Restricted funds

Hall floor repair

9,380

(9,380

)

-

TOTAL FUNDS

177,555

(175,478

)

2,077

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.1.24

in funds

funds

31.12.25

£

£

£

£

Unrestricted funds

General fund

67,555

(29,477

)

(800

)

37,278

Development fund

67,615

-

-

67,615

Dilapidation reserve

49,200

-

800

50,000

184,370

(29,477

)

-

154,893

TOTAL FUNDS

184,370

(29,477

)

-

154,893

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

353,252

(382,729

)

(29,477

)

Restricted funds

Hall floor repair

9,380

(9,380

)

-

TOTAL FUNDS

362,632

(392,109

)

(29,477

)

12.	RELATED PARTY DISCLOSURES

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