REGISTERED COMPANY NUMBER: 06699232 (England and Wales)

REGISTERED CHARITY NUMBER: 1140943

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BEECHWOOD COMMUNITY HALL TRUST LIMITED

Page

Report of the Trustees

1

Independent Examiner's Report

2

Statement of Financial Activities

3

Balance Sheet

4

to

5

Notes to the Financial Statements

6

to

10

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 30 September 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).

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06699232 (England and Wales)

Registered Charity number

1140943

Registered office

Beechwood Community Hall

Tarragon Road

Maidstone

Kent

ME16 ONG

Trustees

J Anithottathil

Miss K R Wheeler

Company Secretary

V F Swaminathan

Independent Examiner

Ackland Webb Ltd

Chartered Certified Accountants

Suite 1, First Floor

3 Jubilee Way

Faversham

Kent

ME13 8GD

Approved by order of the board of trustees on 23 June 2026 and signed on its behalf by:

J Anithottathil - Trustee

Independent examiner's report to the trustees of Beechwood Community Hall Trust Limited ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 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.

David Muggridge

Ackland Webb Ltd

Chartered Certified Accountants

Suite 1, First Floor

3 Jubilee Way

Faversham

Kent

ME13 8GD

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

30.9.25

30.9.24

Unrestricted

Total

fund

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Other trading activities

2

19,582

18,830

EXPENDITURE ON

Raising funds

3

3,185

2,690

Charitable activities

Maintaining Beechwood Community Hall

18,473

13,544

Total

21,658

16,234

NET INCOME/(EXPENDITURE)

(2,076

)

2,596

RECONCILIATION OF FUNDS

Total funds brought forward

75,268

72,672

TOTAL FUNDS CARRIED FORWARD

73,192

75,268

30.9.25

30.9.24

Unrestricted

Total

fund

funds

Notes

£

£

FIXED ASSETS

Tangible assets

7

1,950

2,747

CURRENT ASSETS

Debtors

8

-

2,964

Cash at bank

81,848

79,443

81,848

82,407

CREDITORS

Amounts falling due within one year

9

(10,606

)

(9,886

)

NET CURRENT ASSETS

71,242

72,521

TOTAL ASSETS LESS CURRENT LIABILITIES

73,192

75,268

NET ASSETS

73,192

75,268

FUNDS

10

Unrestricted funds

73,192

75,268

TOTAL FUNDS

73,192

75,268

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 23 June 2026 and were signed on its behalf by:

J Anithottathil - Trustee

K R Wheeler - 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.

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

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

-

20% on cost

Computer equipment

-

20% on cost

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.

2.	OTHER TRADING ACTIVITIES

30.9.25

30.9.24

£

£

Hire of hall

19,582

18,830

3.	RAISING FUNDS

Investment management costs

30.9.25

30.9.24

£

£

Administrative expenses

3,185

2,690

4.	NET INCOME/(EXPENDITURE)

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

30.9.25

30.9.24

£

£

Depreciation - owned assets

797

962

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

fund

£

INCOME AND ENDOWMENTS FROM

Other trading activities

18,830

EXPENDITURE ON

Raising funds

2,690

Charitable activities

Maintaining Beechwood Community Hall

13,544

Total

16,234

NET INCOME

2,596

RECONCILIATION OF FUNDS

Total funds brought forward

72,672

TOTAL FUNDS CARRIED FORWARD

75,268

7.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 October 2024 and 30 September 2025

45,141

1,252

46,393

DEPRECIATION

At 1 October 2024

42,394

1,252

43,646

Charge for year

797

-

797

At 30 September 2025

43,191

1,252

44,443

NET BOOK VALUE

At 30 September 2025

1,950

-

1,950

At 30 September 2024

2,747

-

2,747

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

-

2,964

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Deferred income

-

280

Accrued expenses

10,606

9,606

10,606

9,886

10.	MOVEMENT IN FUNDS

Net

At

movement

At

1.10.24

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

75,268

(2,076

)

73,192

TOTAL FUNDS

75,268

(2,076

)

73,192

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

19,582

(21,658

)

(2,076

)

TOTAL FUNDS

19,582

(21,658

)

(2,076

)

Comparatives for movement in funds

Net

At

movement

At

1.10.23

in funds

30.9.24

£

£

£

Unrestricted funds

General fund

72,672

2,596

75,268

TOTAL FUNDS

72,672

2,596

75,268

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

18,830

(16,234

)

2,596

TOTAL FUNDS

18,830

(16,234

)

2,596

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

Net

At

movement

At

1.10.23

in funds

30.9.25

£

£

£

Unrestricted funds

General fund

72,672

520

73,192

TOTAL FUNDS

72,672

520

73,192

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

38,412

(37,892

)

520

TOTAL FUNDS

38,412

(37,892

)

520

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2025.