IRIS Accounts Production v26.1.0.640 Other Company accounts True false Pounds 1.8.24 31.7.25 31.7.25 FY J H King K S Lake FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05180851 2024-07-31 05180851 2025-07-31 05180851 2024-08-01 2025-07-31 05180851 2023-07-31 05180851 2023-08-01 2024-07-31 05180851 2024-07-31 05180851 ns0:CharitableCompanyLimitedByGuarantee 2024-08-01 2025-07-31 05180851 ns15:PoundSterling 2024-08-01 2025-07-31 05180851 ns0:Trustee1 2024-08-01 2025-07-31 05180851 ns0:Trustee2 2024-08-01 2025-07-31 05180851 ns11:FRS102 2024-08-01 2025-07-31 05180851 ns0:IndependentExaminationCharity 2024-08-01 2025-07-31 05180851 ns11:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05180851 ns11:FullAccounts 2024-08-01 2025-07-31 05180851 ns0:CharitiesSORP 2024-08-01 2025-07-31 05180851 ns0:Activity8 2024-08-01 2025-07-31 05180851 ns0:Activity8 2023-08-01 2024-07-31 05180851 ns0:Activity10 2024-08-01 2025-07-31 05180851 ns0:Activity10 2023-08-01 2024-07-31 05180851 ns0:Activity11 2024-08-01 2025-07-31 05180851 ns0:Activity11 2023-08-01 2024-07-31 05180851 ns0:Activity9 2024-08-01 2025-07-31 05180851 ns0:Activity9 2023-08-01 2024-07-31 05180851 ns10:WithinOneYear 2025-07-31 05180851 ns10:WithinOneYear 2024-07-31 05180851 2 2024-08-01 2025-07-31

REGISTERED COMPANY NUMBER: 05180851 (England and Wales)

REGISTERED CHARITY NUMBER: 1110072

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Letchworth Garden City Community Group

Letchworth Garden City Community Group

Contents of the Financial Statements

for the Year Ended 31 July 2025

| Page |

Report of the Trustees | 1 |  | to |  | 3

Independent Examiner's Report | 4 |

Statement of Financial Activities | 5 |

Balance Sheet | 6 |  | to |  | 7

Notes to the Financial Statements | 8 |  | to |  | 11

Letchworth Garden City Community Group (Registered number: 05180851)

Report of the Trustees

for the Year Ended 31 July 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Directors: J. King

K. Lake

I. Mantle

A. Lawrence

E. Mutter

A. Lee

Ex Officio: North Hertfordshire District Council representative

None currently

Company Number: 5180851 (England and Wales)

Registered Charity Number: 1110072 (England and Wales)

Charity Trustees: J. King

K. Lake

Registered Office and

Operating Address: Mrs. Howard Memorial Hall

Norton Way South

Letchworth Garden City

Hertfordshire

SG6 1NX

Accountants: Salway and Wright

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

Bankers: HSBC

1 Market Place

Hitchin

SG4 1DR

Letchworth Garden City Community Group (Registered number: 05180851)

Report of the Trustees

for the Year Ended 31 July 2025

The trustees, who are also the directors for the purpose of company law, present their annual report, together with the unaudited financial statements for the year ended 31 July 2025.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Charity exists to manage and maintain the Mrs. Howard Memorial Hall, provide accessible room hire and support the local and wider community through inclusive, community-focussed activities and engagement.

To fulfil these objectives, the charity maintains and improves the hall, offers affordable room hire and supports activities that promote wellbeing, culture, education, social inclusion and community engagement.

Public benefit

The trustees confirm that they have complied with their duty to have regard to the Charity Commission's guidance on public benefit. LGCCG provides substantial public benefit by offering a safe, well-maintained and accessible venue that supports charitable, community, social and cultural activities - strengthening local community life.

STRUCTURE, GOVERNANCE AND MANAGEMENT

LGCCG operates under its Articles of Association. The Board of Trustees oversees strategic direction, governance and compliance with Charity and Company Law. Trustees are appointed in accordance with the governing document and receive appropriate induction covering their responsibilities and organisational policies.

Financial Review

At the balance sheet date LGCCG held funds of £309,216 (2024 £272,938).

The statement of financial activities shows net incoming resources of £36,278 for the year compared to net outgoing resources of £3,597 for the previous year. All monies currently held are unrestricted for this period.

The policy of the charity is to maintain unrestricted reserves at £40,000 which equates to approximately six months unrestricted expenditure, providing sufficient funds to cover management and administration and support costs in the event of the lease not being upheld. This policy will be kept under review.

Risk Review

The trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining reserves, combined with an annual review of the controls over key financial systems will provide sufficient resources for normal operating risks. The trustees have also examined other operation and business risks which are faced and confirm they have established systems to mitigate significant risks.

REFERENCE AND ADMINISTRATIVE DETAILS

This information is shown separately on page 1.

Letchworth Garden City Community Group (Registered number: 05180851)

Report of the Trustees

for the Year Ended 31 July 2025

TRUSTEES' REPORT

The year ended 31st July 2025 has been exceptionally active and successful for LGCCG. The Mrs. Howard Memorial Hall has remained extremely busy with demand significantly increased by the continued reduction of other community facilities in the area. This has brought many new hirers to the hall, widening the range of activities taking place.

Despite this high level of usage, the charity has continued to support an increasing number of charitable and community groups, ensuring that organisations delivering public benefit remain welcomed and prioritised.

Both the trustees and board members, along with the building management team, have continued to work collaboratively for the benefit of both the local and wider community. The trustees recognise that financial prudence has played a key role in supporting strong organisational growth and maintaining stability. By carefully managing resources and ensuring expenditure aligns with charitable objectives, the charity has been able to reinvest in the building, strengthen hall operations and respond effectively to increased community demand.

Additional achievements this year include strengthened community engagement, successful grant applications and further improvements to enhance the building's safety accessibility and usability.

Plans for the future

Future priorities for the trustees include further improvements to the hall, continuing to prioritise charitable and community use, seeking grant funding, expanding partnerships and ensuring that the hall remains a central and accessible community facility.

The trustees, board members and the building management team will continue to work closely together to support both the local and wider community, maintaining financial prudence and organisational stability.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 7 April 2026 and signed on its behalf by:

J H King - Trustee

Independent Examiner's Report to the Trustees of

Letchworth Garden City Community Group

Independent examiner's report to the trustees of Letchworth Garden City Community Group ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 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.

A.M. Smith

Salway and Wright

32 The Crescent

Spalding

Lincolnshire

PE11 1AF

7 April 2026

Letchworth Garden City Community Group

Statement of Financial Activities

for the Year Ended 31 July 2025

| 31.7.25 |  | 31.7.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

INCOME AND ENDOWMENTS FROM

Charitable activities

Letting income | 137,621 |  | 125,467 |

Interest received | 8,523 |  | - |

Grants received | 17,169 |  | - |

Total | 163,313 |  | 125,467 |

EXPENDITURE ON

Charitable activities

Operational costs | 124,526 |  | 128,199 |

Other | 2,509 |  | 865 |

Total | 127,035 |  | 129,064 |

NET INCOME/(EXPENDITURE) | 36,278 |  | (3,597 | )

RECONCILIATION OF FUNDS

Total funds brought forward | 272,938 |  | 276,535 |

TOTAL FUNDS CARRIED FORWARD | 309,216 |  | 272,938 |

Letchworth Garden City Community Group (Registered number: 05180851)

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Unrestricted |  | Total

| fund |  | funds

| Notes | £ | £ |

CURRENT ASSETS |

Debtors | 4 | 10,000 |  | - |

Cash at bank | 301,238 |  | 275,645 |

311,238 |  | 275,645 |

CREDITORS |

Amounts falling due within one year | 5 | (2,022 | ) | (2,707 | )

NET CURRENT ASSETS | 309,216 |  | 272,938 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 309,216 |  | 272,938 |

NET ASSETS | 309,216 |  | 272,938 |

FUNDS | 6

Unrestricted funds:

| General fund | 309,216 |  | 272,938 |

TOTAL FUNDS | 309,216 |  | 272,938 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Letchworth Garden City Community Group (Registered number: 05180851)

Balance Sheet - continued

31 July 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 7 April 2026 and were signed on its behalf by:

J H King - Trustee

K S Lake - Trustee

Letchworth Garden City Community Group

Notes to the Financial Statements

for the Year Ended 31 July 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

| 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.

| 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.

| Pension costs and other post-retirement benefits

| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.

Letchworth Garden City Community Group

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | STAFF COSTS

| The average monthly number of employees during the year was as follows:

| 31.7.25 |  | 31.7.24

| Centre manager | 1 |  | 1 |  |

| Caretaker | 1 |  | 1 |  |

2 |  | 2 |  |

| No employees received emoluments in excess of £60,000.

4. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.7.25 |  | 31.7.24

£ | £ |

| Debtors | 10,000 |  | - |  |

| A loan has been made to an employee of the charity. Interest is charged at 2% per annum and the loan is repayable by instalments.

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | 2,022 |  | 2,707 |  |

6. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.8.24 |  | in funds |  | 31.7.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 272,938 |  | 36,278 |  | 309,216 |  |

| TOTAL FUNDS | 272,938 |  | 36,278 |  | 309,216 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 163,313 |  | (127,035 | ) | 36,278 |  |

| TOTAL FUNDS | 163,313 |  | (127,035 | ) | 36,278 |  |

Letchworth Garden City Community Group

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

6. | MOVEMENT IN FUNDS - continued

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.8.23 |  | in funds |  | 31.7.24 |

£ | £ | £ |

| Unrestricted funds

| General fund | 276,535 |  | (3,597 | ) | 272,938 |  |

| TOTAL FUNDS | 276,535 |  | (3,597 | ) | 272,938 |  |

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

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 125,467 |  | (129,064 | ) | (3,597 | ) |

| TOTAL FUNDS | 125,467 |  | (129,064 | ) | (3,597 | ) |

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

| Net |  |

| movement |  | At |

| At 1.8.23 |  | in funds |  | 31.7.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 276,535 |  | 32,681 |  | 309,216 |  |

| TOTAL FUNDS | 276,535 |  | 32,681 |  | 309,216 |  |

| 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 | 288,780 |  | (256,099 | ) | 32,681 |  |

| TOTAL FUNDS | 288,780 |  | (256,099 | ) | 32,681 |  |

Letchworth Garden City Community Group

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

7. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 July 2025.