Helsington & Brigsteer Village Hall

	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

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

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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

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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

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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

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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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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

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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.

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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.

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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.

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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.

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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

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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)

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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

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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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