Charity registration number 1131585 (England and Wales)
Company registration number 06966992
CARNEGIE HERITAGE CENTRE LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
CARNEGIE HERITAGE CENTRE LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms C West
Mr D J Ostler
Ms A P Knox
Dr A R Deighton
Mr F L Sylvester
MRS E Shepherd
Mr P D Taylor
Mr S Ingram
Mr K P Mawer
Mr M Anderson
(Appointed 1 July 2024)
Secretary
Mr P D Taylor
Charity number (England and Wales)
1131585
Company number
06966992
Registered office
Carnegie Heritage Centre
342 Anlaby Road
Hull
East Yorkshire
England
HU3 6JA
Independent examiner
Trevor Mark Rackham
Rackham's Accountants Limited
3 Melton Enterprise Park
Redclliff Road
Melton
East Yorkshire
HU14 3RS
CARNEGIE HERITAGE CENTRE LIMITED
CONTENTS
Page
Trustees' report
1 - 2
Independent examiner's report
3
Statement of financial activities
4
Balance sheet
5
Notes to the financial statements
6 - 14
CARNEGIE HERITAGE CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The Charitable Company's principal activities are to preserve and protect the Carnegie Library as a building of historical and architectural importance for the residents of Newington and the public at large, and to advance public education through the provision of a library and a heritage centre for the promotion of local history.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

The trustees can report that the year ending in March 2025 was a busy year if not in income but still in activity. We finished our Heritage Fund project on Hull Community Centres at the end of June and launched the report at the nearby Lonsdale Community Centre with guest speaker MP Emma Hardy as well as five local City councillors. The event was well supported with over 60 people in attendance. The project not only produced a final published report but also an historical archive of Hull Community centres on our newly upgraded website. Other activities included 10 illustrated talks by various guest speakers on a range of local history subjects who we are indebted to. Other events included a local history book sale, a model tram exhibition, 2 Heritage open days, a Model Fun Fair Exhibition during Hull Fair week, a Road Haulage Exhibition, Hull Civic Society 60 th Anniversary Exhibition, and an educational visit by over 40 pupils of Froebell House School. We also supported East Yorkshire Family History Society in their local history Book Fair, the North East Railway Association in two illustrated talks, and an AGM for Friends of Hull General Cemetery. We were also open for free access for local history support for two days each week, as well as another day a week devoted to Family history including running 5 family history training courses in partnership with EYFHS. Outside the centre, we were well represented at the Annual Local History bookfair held at Hull Minster and by Sheila Coates at the commemoration of the Heligoland project. During the year we received a large number of local history books donated by the library of the Hull Daily Mail. Similarly, we donated a large number of photographs from the Sam Allon collection to the Hull History Centre. We also received a WW2 diary about air raids in Hull with which we published a edited version of it in August. This was done with the agreement of the family of the author Louise Essen and we must thank Steve Ingram for lending us the diary.

Finally, we want to thank all those who made the above happen. Namely the trustees of both The Sir James Reckitt Charity and the Heritage Fund for their generous funding and then of course all our wonderful volunteers who actually created the above events and activities. Too many to name here but just to welcome aboard new volunteers Alan Evans and Mike Anderson, to say fair well to post graduate Hector Rodden who moves to employment out of town. Sadly, we say goodbye to Peter Coates and Charles Dinsdale, both brilliant military historians, who passed during the year as did Margaret Nicholson.

In the coming year, we plan more publications; principally one on Sam Allon and his impact on Hull’s skyline. We are hoping to do an exhibition of the history of the “Avenues” area of Hull and with lots of interesting talks and many candidates for family history training, it promises to be a busy year.

Financial review
Reserves policy

It is the policy of the charity to hold liquid unrestricted funds at a level sufficient to cover costs for a period of 12 months.

CARNEGIE HERITAGE CENTRE LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Structure, governance and management

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.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms C West
Mr D J Ostler
Ms A P Knox
Dr A R Deighton
Mr F L Sylvester
MRS E Shepherd
Mr P D Taylor
Mr S Ingram
Mr K P Mawer
Mr M V Sharman
(Resigned 23 November 2024)
Mr M Anderson
(Appointed 1 July 2024)
Recruitment and appointment of trustees

Appointment of trustees is governed by the Articles of the Company and the Board is authorised to fill vacancies arising through the death or resignation of an existing trustee on a temporary basis until the next Annual General Meeting.

Induction and training of trustees

New trustees are invited to attend committee meetings in order that they may judge the level of commitment and responsibilities that are involved with being a trustee.

The trustees' r eport was approved by the Board of Trustees.

Mr P D Taylor
27 October 2025
CARNEGIE HERITAGE CENTRE LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF CARNEGIE HERITAGE CENTRE LIMITED
- 3 -

I report to the trustees on my examination of the financial statements of Carnegie Heritage Centre Limited (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

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 that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements 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 financial statements 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 financial statements to be reached.

Trevor Mark Rackham
Rackham's Accountants Limited
3 Melton Enterprise Park
Redclliff Road
Melton
East Yorkshire
HU14 3RS
27 October 2025
CARNEGIE HERITAGE CENTRE LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
6,007
1,911
7,918
20,936
19,202
40,138
Charitable activities
4
13,758
-
13,758
10,125
-
10,125
Other trading activities
5
1,319
-
1,319
1,527
-
1,527
Investments
6
741
-
741
255
-
255
Total income
21,825
1,911
23,736
32,843
19,202
52,045
Expenditure on:
Raising funds
7
-
-
-
240
-
240
Charitable activities
8
22,614
7,425
30,039
24,542
17,227
41,769
Total expenditure
22,614
7,425
30,039
24,782
17,227
42,009
Net income/(expenditure) and movement in funds
(789)
(5,514)
(6,303)
8,061
1,975
10,036
Reconciliation of funds:
Fund balances at 1 April 2024
38,710
10,065
48,775
30,649
8,090
38,739
Fund balances at 31 March 2025
37,921
4,551
42,472
38,710
10,065
48,775

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CARNEGIE HERITAGE CENTRE LIMITED
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 5 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
14
8,048
7,002
Current assets
Stocks
15
501
-
Debtors
16
670
379
Cash at bank and in hand
35,874
47,839
37,045
48,218
Creditors: amounts falling due within one year
17
(2,621)
(6,445)
Net current assets
34,424
41,773
Total assets less current liabilities
42,472
48,775
The funds of the charity
Restricted income funds
19
4,551
10,065
Unrestricted funds
20
37,921
38,710
42,472
48,775

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 27 October 2025
Mr S Ingram
Company registration number 06966992 (England and Wales)
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
1
Accounting policies
Charity information

Carnegie Heritage Centre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Carnegie Heritage Centre, 342 Anlaby Road, Hull, East Yorkshire, HU3 6JA, England.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 7 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 8 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Donations and gifts
3,507
-
3,507
2,835
-
2,835
Grants
2,500
1,911
4,411
18,101
19,202
37,303
6,007
1,911
7,918
20,936
19,202
40,138
Grants
Sir James Reckitt Charity
2,500
-
2,500
-
-
-
Hull Remembers
-
-
-
18,101
-
18,101
Heritage Fund
-
1,911
1,911
-
17,202
17,202
Matthew Good Foundation
-
-
-
-
2,000
2,000
2,500
1,911
4,411
18,101
19,202
37,303
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Charitable Activity Income
Publication sales
6,535
2,853
Prints & copies
330
633
Educational events
2,572
1,984
Charitable rental income
4,321
4,655
13,758
10,125
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising events
1,217
1,350
Sale of donated goods
102
177
Other trading activities
1,319
1,527
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
741
255
7
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Other fundraising costs
-
240
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
8
Expenditure on charitable activities
Charitable Activity Expenditure
Charitable Activity Expenditure
2025
2024
£
£
Direct costs
Depreciation and impairment
2,682
2,497
Volunteer expenses
853
952
Heat & light
6,191
7,110
Rent & rates
768
788
Insurance
826
761
Maintenance
3,402
7,850
Cost of sales
3,368
1,672
Volunteer training
-
140
Publicity & marketing
346
394
Sundry equipment
2,383
773
Telephone & broadband
899
1,140
Learning resources costs
2,676
3,719
Website costs
2,895
85
Professional fees and consultancy
900
11,850
General project expenses
462
824
28,651
40,555
Share of support and governance costs (see note 9)
Governance
1,388
1,214
30,039
41,769
Analysis by fund
Unrestricted funds
22,614
24,542
Restricted funds
7,425
17,227
30,039
41,769
9
Support costs allocated to activities
2025
2024
£
£
Governance costs
1,388
1,214
Analysed between:
Charitable Activity Expenditure
1,388
1,214
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
10
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
1,178
630
Depreciation of owned tangible fixed assets
2,682
2,314
11
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
12
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
13
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

14
Tangible fixed assets
Computers
£
Cost
At 1 April 2024
37,836
Additions
3,728
At 31 March 2025
41,564
Depreciation and impairment
At 1 April 2024
30,834
Depreciation charged in the year
2,682
At 31 March 2025
33,516
Carrying amount
At 31 March 2025
8,048
At 31 March 2024
7,002
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
15
Stocks
2025
2024
£
£
Finished goods and goods for resale
501
-
16
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
670
379
17
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Deferred income
18
684
-
Accruals
1,936
6,445
2,620
6,445
18
Deferred income
2025
2024
£
£
Other deferred income
684
-

Deferred income is included in the financial statements as follows:

2025
2024
£
£
Deferred income is included within:
Current liabilities
684
-
Movements in the year:
Deferred income at 1 April 2024
-
-
Resources deferred in the year
684
-
Deferred income at 31 March 2025
684
-
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
19
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 April 2024
Incoming resources
Resources expended
At 31 March 2025
£
£
£
£
Fixed Assets
6,068
-
(1,517)
4,551
Heritage Fund 2023-2024
3,997
1,911
(5,908)
-
10,065
1,911
(7,425)
4,551
Previous year:
At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
Fixed Assets
8,090
-
(2,022)
6,068
Heritage Fund 2023-2024
-
17,202
(13,205)
3,997
Matthew Good Foundation
-
2,000
(2,000)
-
8,090
19,202
(17,227)
10,065
20
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Fixed Assets
934
-
(1,165)
3,728
3,497
Building Fund
5,000
120
-
-
5,120
General funds
32,776
21,705
(21,449)
(3,728)
29,304
38,710
21,825
(22,614)
-
37,921
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Fixed Assets
2,233
-
(475)
(824)
934
Building Fund
-
-
-
5,000
5,000
General funds
28,416
32,843
(24,307)
(4,176)
32,776
30,649
32,843
(24,782)
-
38,710
CARNEGIE HERITAGE CENTRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
21
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
3,497
4,551
8,048
Current assets/(liabilities)
34,424
-
34,424
37,921
4,551
42,472
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
934
6,068
7,002
Current assets/(liabilities)
37,776
3,997
41,773
38,710
10,065
48,775
22
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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