| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Huntingdonshire Volunteer Centre |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Year Ended 31 March 2025 |
| for |
| Huntingdonshire Volunteer Centre |
| Huntingdonshire Volunteer Centre |
| Contents of the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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 |
| Huntingdonshire Volunteer Centre (Registered number: 06726114) |
| Report of the Trustees |
| for the Year Ended 31 March 2025 |
| 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 31 March 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 |
| Registered Charity number |
| Registered office |
| Trustees |
| Independent Examiner |
| George Hay Partnership LLP |
| Chartered Accountants |
| St George's House |
| George Street |
| Huntingdon |
| Cambridgeshire |
| PE29 3GH |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Huntingdonshire Volunteer Centre |
| Independent examiner's report to the trustees of Huntingdonshire Volunteer Centre ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 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. |
| Samantha Green ACA |
| George Hay Partnership LLP |
| Chartered Accountants |
| St George's House |
| George Street |
| Huntingdon |
| Cambridgeshire |
| PE29 3GH |
| Date: ............................................. |
| Huntingdonshire Volunteer Centre |
| Statement of Financial Activities |
| for the Year Ended 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| fund | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 91,554 |
| Huntingdonshire Volunteer Centre (Registered number: 06726114) |
| Balance Sheet |
| 31 March 2025 |
| 2025 | 2024 |
| Unrestricted | Restricted | Total | Total |
| fund | fund | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 5 |
| Tangible assets | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Investments | 8 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 9 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 10 |
| Unrestricted funds | 84,554 |
| Restricted funds | 7,000 |
| TOTAL FUNDS | 91,554 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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. |
| Huntingdonshire Volunteer Centre (Registered number: 06726114) |
| Balance Sheet - continued |
| 31 March 2025 |
| 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 |
| Huntingdonshire Volunteer Centre |
| Notes to the Financial Statements |
| for the Year Ended 31 March 2025 |
| 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 |
| Income is shown within three main categories in the Statement of Financial Activities: voluntary income, investment income and incoming resources from charitable activities. |
| Voluntary income are donations and are accounted for at the time of arising. |
| Incoming resources from charitable activities include grants and contributions received relating to the volunteer services provided by the charity. |
| 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. |
| Intangible assets |
| Amortisation on Intangible assets is provided at 25% on cost in order to write off each asset over its estimated useful life. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Office Equipment | - |
| 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 have been previously recognized in respect of the desired premises relocation. As this is no longer considered viable, approval has been sought from the donors to instead use the funds to improve the existing facilities. There is no present timescale on this project owing to the extenuating circumstances. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| Hire purchase and leasing commitments |
| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. |
| Huntingdonshire Volunteer Centre |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 1. | ACCOUNTING POLICIES - continued |
| Reserve policy |
| The reserves policy states that the Charities reserves should be maintained at a minimum of three months operating expenditure. Due to the ever changing economy the Trustees are considering a change in this policy to maintain 6 months expenditure. The freely available reserves as of 31st March 2025 amounted to £56,542 which is sufficient to cover 5 months expenditure. In recognition of this excess the Trustees have sought to undertake activities such as developing the new website to further promote the services delivered by the charity. |
| 2. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 2025 | 2024 |
| £ | £ |
| Depreciation - owned assets |
| Hire of plant and machinery | 109 | 486 |
| Other operating leases | 24,835 | 15,039 |
| Website costs amortisation |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. |
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | fund | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| EXPENDITURE ON |
| Charitable activities |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 85,752 | 7,000 |
| TOTAL FUNDS CARRIED FORWARD | 84,554 | 7,000 | 91,554 |
| Huntingdonshire Volunteer Centre |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 5. | INTANGIBLE FIXED ASSETS |
| Website |
| costs |
| £ |
| COST |
| At 1 April 2024 and 31 March 2025 |
| AMORTISATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 6. | TANGIBLE FIXED ASSETS |
| Office |
| Equipment |
| £ |
| COST |
| At 1 April 2024 and 31 March 2025 |
| DEPRECIATION |
| At 1 April 2024 |
| Charge for year |
| At 31 March 2025 |
| NET BOOK VALUE |
| At 31 March 2025 |
| At 31 March 2024 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Other debtors |
| Prepayments and accrued income |
| Huntingdonshire Volunteer Centre |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 8. | CURRENT ASSET INVESTMENTS |
| 2025 | 2024 |
| £ | £ |
| Other | 31,177 | 30,026 |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Social security and other taxes |
| Accruals and deferred income |
| 10. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 84,554 | (28,012 | ) | 56,542 |
| Restricted funds |
| Restricted fund | 7,000 | - | 7,000 |
| TOTAL FUNDS | (28,012 | ) | 63,542 |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 114,929 | (142,941 | ) | (28,012 | ) |
| TOTAL FUNDS | ( |
) | (28,012 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 85,752 | (1,198 | ) | 84,554 |
| Restricted funds |
| Restricted fund | 7,000 | - | 7,000 |
| TOTAL FUNDS | 92,752 | (1,198 | ) | 91,554 |
| Huntingdonshire Volunteer Centre |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 March 2025 |
| 10. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 122,408 | (123,606 | ) | (1,198 | ) |
| TOTAL FUNDS | 122,408 | (123,606 | ) | (1,198 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.23 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 85,752 | (29,210 | ) | 56,542 |
| Restricted funds |
| Restricted fund | 7,000 | - | 7,000 |
| TOTAL FUNDS | 92,752 | (29,210 | ) | 63,542 |
| 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 | 237,337 | (266,547 | ) | (29,210 | ) |
| TOTAL FUNDS | 237,337 | (266,547 | ) | (29,210 | ) |
| 11. | RELATED PARTY DISCLOSURES |