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Company registration number: 07002835
Charity registration number: 1131993
Helsington & Brigsteer Village Hall
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 December 2025
Brown & Co (Kendal)
Helsington & Brigsteer Village Hall
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—4
Independent Examiner's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 7
Balance Sheet | 8
Notes to the Financial Statements | 9—15

Page 1
Helsington & Brigsteer Village Hall
Company No. 07002835
Trustees' Report For The Year Ended 31 December 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 December 2025.
Objectives and Activities
Aims and Objectives
The Charity’s main objective is to provide a village hall for the use of the residents of Helsington parish and the surrounding district with a view to improving their lives and providing a central location for meetings, lectures, classes and other forms of recreation and leisure.
Significant Activities
We are grateful to all residents who have organised fund-raising activities and helped with maintenance.
The trustees would also like to thank the volunteers who have assisted in the running of the hall during the year.
The Charity exists for the benefit of the local community and, with its facilities available for use by the wider general public, the trustees consider that the Charity’s activities are delivering public benefit.
Public Benefit
Helsington & Brigsteer Village Hall meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Financial Review
Financial Position
The Charity’s financial position remains sound.
We are most grateful to our grantors and for donations from Helsington Parish Council and members of the public.
At the year end the Charity had net assets of £387,059 (2024 £385,738) and cash balances of £85,079 (2024 £75,228).
Reserves Policy
The Charity maintains sufficient reserves to carry out repairs and to fund activities in line with its charitable objectives.
The trustees intend to maintain reserves representing at least two years normal expenditure to meet unexpected costs.
Designation of Building Repair Reserve
We are reviewing the restriction attached to the Big Lottery grant as we believe this is now fully satisfied, resulting in the release of the restricted funds to unrestricted reserves. In recognition of the charity's ongoing responsibility for the maintenance and upkeep of its premises, the trustees are proposing to designate £70,000 of unrestricted funds to a Building Repair Reserve.
The purpose of this designated reserve is to provide a source of funding for significant building repairs, cyclical maintenance, and unforeseen emergency works that may arise in the future. The trustees consider the establishment of this reserve to be a prudent measure that will help protect the charity's assets, support the continuity of its charitable activities, and reduce the financial impact of substantial repair costs should they occur.
The adequacy of the reserve will be reviewed annually as part of the trustees' ongoing consideration of the charity's reserves policy and anticipated capital expenditure requirements.
Plans
The Charity plans to keep the village hall order in good order, maintaining and refurbishing it as appropriate, so that it continues to meet its objectives.
Structure, Governance and Management
Page 1
Page 2
Helsington & Brigsteer Village Hall
Trustees' Report (continued)
For The Year Ended 31 December 2025
Governing Document
Helsington & Brigsteer Village Hall is a charitable company limited by guarantee. It was established under a Memorandum of Association which defines its objects and powers, and it is governed by way of its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1.
Trustee Selection Methods
Organisation
The directors of the company are also charity trustees for the purposes of charity law. Members are elected to serve for a period of three years after which they must be re-elected at an Annual General Meeting.
Recruitment and appointment of members
The directors are responsible for the recruitment of new members who must be over 18 years of age and normally resident in the Parish of Helsington.
Induction and training of trustees
Following appointment, new trustees are invited and encouraged to attend a short training session to familiarise themselves with the charity and the context within which it operates. The training session covers.

- The obligations of the Council members and their responsibilities under the Charities Act.

- The main documents which set out the operational framework for the charity including the Memorandum and Articles of Association.
- Resourcing and the current financial position as set out in the latest published accounts.
- Plans and objectives.

Risk management.
The trustees have assessed the risks to which the charity is exposed with reference to operations, health and safety and the ongoing finances of the charity and have adopted the necessary policies to monitor and mitigate those risks.
Reference and Administrative Details
Trustees
Mr R G Bryan
Mrs P K Riley
Mr J Cheesbrough
Mr D K Sharpe
Mrs J Tudor
Ms M Yates
Mrs B Clifford (resigned 20/09/2025)
Mrs S Ward (appointed 15/09/2025)
Charity Number
1131993
Company Number
07002835
Principal Address
Helsington & Brigsteer Village Hall Brigsteer
Underbarrow Road
Kendal
Cumbria
LA8 8AL
Page 2
Page 3
Helsington & Brigsteer Village Hall
Trustees' Report (continued)
For The Year Ended 31 December 2025
Independent Examiner
Christopher Brown ICAEW
Brown & Co (Kendal)
Murley Moss Business Park
Oxenholme Road
Kendal
Cumbria
LA9 7RL
Page 3
Page 4
Helsington & Brigsteer Village Hall
Trustees' Report (continued)
For The Year Ended 31 December 2025
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Helsington & Brigsteer Village Hall for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements the trustees are required to:

- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr R G Bryan Trustee
22/06/2026

Page 4
Page 5
Helsington & Brigsteer Village Hall
Independent Examiner's Report to the Trustees of Helsington & Brigsteer Village Hall
For The Year Ended 31 December 2025
Independent Examiner's Report to the Trustees of Helsington & Brigsteer Village Hall
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 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.
Christopher Brown ICAEW
22/06/2026
Murley Moss Business Park
Oxenholme Road
Kendal
Cumbria
LA9 7RL
Page 5
Page 6
Helsington & Brigsteer Village Hall
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 4,669 | - | 4,669 | 3,669
Charitable activities: |
Charitable activities |  | 18,713 | - | 18,713 | 20,215
Investments | 4 | 1,576 | - | 1,576 | 1,245
Other | 5 | 2,072 | - | 2,072 | 2,072
|  | 27,030 | - | 27,030 | 27,201
EXPENDITURE ON:
Raising funds | 7 | 3 | (2 ) | 1 | 1
Charitable activities: | 7
Charitable activities |  | (17,225 ) | - | (17,225 ) | (19,318 )
Big Lottery Fund |  | - | (5,499 ) | (5,499 ) | (5,499 )
Other |  | - | (2,984 ) | (2,984 ) | (2,999 )
|  | (17,222 ) | (8,485 ) | (25,707 ) | (27,815 )
NET INCOME/(EXPENDITURE) |  | 9,808 | (8,485 ) | 1,323 | (614 )
NET MOVEMENT IN FUNDS |  | 9,808 | (8,485 ) | 1,323 | (614 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 88,452 | 297,289 | 385,741 | 386,355
TOTAL FUNDS CARRIED FORWARD | 14 | 98,260 | 288,804 | 387,064 | 385,741

The notes on pages 9 to 13 form part of these financial statements.
Page 6
Page 7
Helsington & Brigsteer Village Hall
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 3,669 | - | 3,669
Charitable activities: |
Charitable activities |  | 20,215 | - | 20,215
Investments | 4 | 1,245 | - | 1,245
Other | 5 | 2,072 | - | 2,072
|  | 27,201 | - | 27,201
EXPENDITURE ON:
Raising funds | 7 | 1 | - | 1
Charitable activities: | 7
Charitable activities |  | (19,318 ) | - | (19,318 )
Big Lottery Fund |  | - | (5,499 ) | (5,499 )
Other |  | - | (2,999 ) | (2,999 )
|  | (19,317 ) | (8,498 ) | (27,815 )
NET EXPENDITURE |  | 7,884 | (8,498 ) | (614 )
NET MOVEMENT IN FUNDS |  | 7,884 | (8,498 ) | (614 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 80,568 | 305,787 | 386,355
TOTAL FUNDS CARRIED FORWARD | 14 | 88,452 | 297,289 | 385,741

The notes on pages 9 to 13 form part of these financial statements.
Page 7
Page 8
Helsington & Brigsteer Village Hall
Balance Sheet
As At 31 December 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 10 | 30,429 | 288,803 | 319,232 | 329,761
|  | 30,429 | 288,803 | 319,232 | 329,761
CURRENT ASSETS
Cash at bank and in hand |  | 85,079 | - | 85,079 | 75,228
|  | 85,079 | - | 85,079 | 75,228
Creditors: Amounts Falling Due Within One Year | 12 | (2,744 ) | 1 | (2,743 ) | (2,672 )
NET CURRENT ASSETS (LIABILITIES) |  | 82,335 | 1 | 82,336 | 72,556
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 112,764 | 288,804 | 401,568 | 402,317
Creditors: Amounts Falling Due After More Than One Year | 13 | (14,504 ) | - | (14,504 ) | (16,576 )
NET ASSETS |  | 98,260 | 288,804 | 387,064 | 385,741
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 288,804 | 297,289
Unrestricted Funds |  |  |  | 98,260 | 88,452
TOTAL FUNDS | 14 |  |  | 387,064 | 385,741

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr R G Bryan Trustee
22/06/2026

The notes on pages 9 to 13 form part of these financial statements.
Page 8
Page 9
Helsington & Brigsteer Village Hall
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Helsington & Brigsteer Village Hall is a company limited by guarantee, incorporated in England & Wales, registered number 07002835 and registered charity number 1131993 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2.3. Incoming Resources
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 2%
Fixtures & Fittings | 10%

The grant provided by the Big Lottery Fund to partially finance the development of the new village hall in the amount of £274,963 is secured by way of a legal charge over the freehold land and buildings known as Helsington & Brigsteer Village Hall.
2.5. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.6. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
Page 9
Page 10
Helsington & Brigsteer Village Hall
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.7. Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Costs of raising funds.
Expenditure on charitable activities includes the costs of functions undertaken to further the purposes of the charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
3. Income from Donations and Legacies

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Donations and gifts | 4,669 | 3,669

4. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Interest on short-term deposits | 1,576 | 1,245

5. Other Income

| 2025 | 2024
--- | --- | ---
| Unrestricted funds | Unrestricted funds
| £ | £
Grants | 2,072 | 2,072

6. Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):

| 2025 | 2024
--- | --- | ---
| £ | £
Depreciation of tangible fixed assets - owned | 12,228 | 12,135

Page 10
Page 11
Helsington & Brigsteer Village Hall
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
7. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Raising funds | - | (1 ) | (1 )
Charitable activities | 2,423 | 14,802 | 17,225
Big Lottery Fund | - | 5,499 | 5,499
Other | - | 2,984 | 2,984
| 2,423 | 23,284 | 25,707

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 8 ) | Total
| £ | £ | £
Raising funds | - | (1 ) | (1 )
Charitable activities | 2,637 | 16,681 | 19,318
Big Lottery Fund | - | 5,499 | 5,499
Other | - | 2,999 | 2,999
| 2,637 | 25,178 | 27,815

8. Support Costs

|  |  |  |  | 2025
--- | --- | --- | --- | --- | ---
| Raising funds | Charitable activities | Big Lottery Fund | Other | Total
| £ | £ | £ | £ | £
Premises expenses | - | 1,983 | - | - | 1,983
General administration | (1) | 9,073 | 1 | - | 9,073
Depreciation | - | 3,746 | 5,498 | 2,984 | 12,228
| (1 ) | 14,802 | 5,499 | 2,984 | 23,284

|  |  |  |  | 2024
--- | --- | --- | --- | --- | ---
| Raising funds | Charitable activities | Big Lottery Fund | Other | Total
| £ | £ | £ | £ | £
Premises expenses | - | 2,769 | - | - | 2,769
General administration | (1) | 10,275 | - | - | 10,274
Depreciation | - | 3,637 | 5,499 | 2,999 | 12,135
| (1 ) | 16,681 | 5,499 | 2,999 | 25,178

9. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- -
Page 11
Page 12
Helsington & Brigsteer Village Hall
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 January 2025 | 431,132 | 60,482 | 491,614
Additions | - | 1,699 | 1,699
As at 31 December 2025 | 431,132 | 62,181 | 493,313
Depreciation
As at 1 January 2025 | 126,969 | 34,884 | 161,853
Provided during the period | 8,622 | 3,606 | 12,228
As at 31 December 2025 | 135,591 | 38,490 | 174,081
Net Book Value
As at 31 December 2025 | 295,541 | 23,691 | 319,232
As at 1 January 2025 | 304,163 | 25,598 | 329,761

12. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 2,743 |  | 2,672

13. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 14,504 |  | 16,576

14. Movement in Funds

| As at 1 January 2025 | Income | Expenditure | As at 31 December 2025
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 88,452 | 27,030 | (17,222 ) | 98,260
Restricted funds
Big Lottery Funds | 192,478 | - | (5,501) | 186,977
Other | 104,811 | - | (2,984) | 101,827
Total restricted funds | 297,289 | - | (8,485 ) | 288,804
Total funds | 385,741 | 27,030 | (25,707 ) | 387,064

Page 12
Page 13
Helsington & Brigsteer Village Hall
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025

| As at 1 January 2024 | Income | Expenditure | As at 31 December 2024
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 80,568 | 27,201 | (19,317 ) | 88,452
Restricted funds
Big Lottery Funds | 197,977 | - | (5,499) | 192,478
Other | 107,810 | - | (2,999) | 104,811
Total restricted funds | 305,787 | - | (8,498 ) | 297,289
Total funds | 386,355 | 27,201 | (27,815 ) | 385,741

15. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
16. Related Party Disclosures
There are no related party transactions.
17. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
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Helsington & Brigsteer Village Hall
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 December 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 4,669 | 3,669
| 4,669 | 3,669
Charitable Activities:
Charitable activities
Income from charitable activities | 18,713 | 20,215
| 18,713 | 20,215
Investments
Interest on short term deposits | 1,576 | 1,245
| 1,576 | 1,245
Other
Grants | 2,072 | 2,072
| 2,072 | 2,072
| 27,030 | 27,201
EXPENDITURE ON:
Raising funds
Repairs, renewals and maintenance | 1 | -
Sundry expenses | - | 1
| 1 | 1
Charitable Activities:
Charitable activities
Staging fundraising events | (2,423) | (2,637)
Light and heat | (1,861) | (2,687)
Water rates | (122) | (82)
Repairs, renewals and maintenance | (5,111) | (6,710)
Insurance | (1,195) | (1,153)
Professional fees | (712) | (600)
Bank charges | (37) | (84)
Sundry expenses | (2,018) | (1,728)
Depreciation | (3,746) | (3,637)
| (17,225) | (19,318)
Big Lottery Fund
Sundry expenses | (1) | -
Depreciation | (5,498) | (5,499)
| (5,499) | (5,499)

...CONTINUED
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Helsington & Brigsteer Village Hall
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 December 2025

Other
Depreciation | (2,984) | (2,999)
| (2,984) | (2,999)
| (25,707) | (27,815)
NET INCOME/(EXPENDITURE) | 1,323 | (614)
--- | --- | ---

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