Acorah Software Products - Accounts Production 19.2.450 false true 31 March 2025 1 April 2024 No description of principal activity true 1 April 2025 31 March 2026 31 March 2026 12867298 Ms Sharon Grant OBE (Chair) Ms Helena Kania Ms Roberta Sturgeon Mr Andrew Carpenter Mr Michael Wilson Ms Catherine Abrey Ms Deborah King Ms Michelle Rudolfo 1207578 false false false false false false Disability Action Bus Tours Coach Trip Events Haringey Giving true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12867298 2025-03-31 12867298 2026-03-31 12867298 2025-04-01 2026-03-31 12867298 frs-core:CurrentFinancialInstruments 2026-03-31 12867298 frs-core:Non-currentFinancialInstruments 2026-03-31 12867298 frs-char:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 12867298 frs-bus:FullAccounts 2025-04-01 2026-03-31 12867298 frs-bus:MediumEntities 2025-04-01 2026-03-31 12867298 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2025-04-01 2026-03-31 12867298 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-core:Non-currentFinancialInstruments 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-core:Non-currentFinancialInstruments 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds 2025-03-31 12867298 frs-char:TotalUnrestrictedFunds 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds 2025-04-01 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 2025-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds 1 2025-04-01 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 1 2025-04-01 2026-03-31 12867298 frs-char:UnrestrictedFundsGeneral 2025-03-31 12867298 frs-char:UnrestrictedFundsGeneral 2025-04-01 2026-03-31 12867298 frs-char:UnrestrictedFundsGeneral 2026-03-31 12867298 frs-char:IndependentExaminationCharity 2025-04-01 2026-03-31 12867298 1 2025-04-01 2026-03-31 12867298 frs-countries:EnglandWales 2025-04-01 2026-03-31 12867298 frs-char:Trustee1 2025-04-01 2026-03-31 12867298 frs-char:Trustee2 2025-04-01 2026-03-31 12867298 frs-char:Trustee3 2025-04-01 2026-03-31 12867298 frs-char:Trustee4 2025-04-01 2026-03-31 12867298 frs-char:Trustee5 2025-04-01 2026-03-31 12867298 frs-char:Trustee6 2025-04-01 2026-03-31 12867298 frs-char:Trustee7 2025-04-01 2026-03-31 12867298 frs-char:Trustee8 2025-04-01 2026-03-31 12867298 frs-char:Trustee9 2025-04-01 2026-03-31 12867298 frs-char:Trustee10 2025-04-01 2026-03-31 12867298 frs-char:Activity1 2025-04-01 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2025-04-01 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2025-04-01 2026-03-31 12867298 frs-char:Activity2 2025-04-01 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2025-04-01 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-char:Activity2 2025-04-01 2026-03-31 12867298 frs-char:Activity3 2025-04-01 2026-03-31 12867298 frs-char:Activity4 2025-04-01 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-char:Activity4 2025-04-01 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-char:Activity4 2025-04-01 2026-03-31 12867298 frs-char:Activity5 2025-04-01 2026-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-char:Activity5 2025-04-01 2026-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-char:Activity5 2025-04-01 2026-03-31 12867298 2024-03-31 12867298 2025-03-31 12867298 2024-04-01 2025-03-31 12867298 frs-core:CurrentFinancialInstruments 2025-03-31 12867298 frs-core:Non-currentFinancialInstruments 2025-03-31 12867298 frs-char:TotalUnrestrictedFunds 2024-03-31 12867298 frs-char:TotalUnrestrictedFunds 2025-03-31 12867298 frs-char:TotalUnrestrictedFunds 2024-04-01 2025-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 2024-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 2025-03-31 12867298 frs-char:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 12867298 frs-core:PriorPeriodIncreaseDecrease 2024-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-core:PriorPeriodIncreaseDecrease 2024-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-core:PriorPeriodIncreaseDecrease 2024-03-31 12867298 frs-char:UnrestrictedFundsGeneral frs-core:PriorPeriodIncreaseDecrease 2024-03-31 12867298 frs-core:PreviouslyStatedAmount 2024-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-core:PreviouslyStatedAmount 2024-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-core:PreviouslyStatedAmount 2024-03-31 12867298 frs-char:UnrestrictedFundsGeneral frs-core:PreviouslyStatedAmount 2024-03-31 12867298 frs-char:UnrestrictedFundsGeneral 2024-04-01 2025-03-31 12867298 frs-char:UnrestrictedFundsGeneral 2025-03-31 12867298 1 2024-04-01 2025-03-31 12867298 frs-char:Activity1 2024-04-01 2025-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-04-01 2025-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-char:Activity1 2024-04-01 2025-03-31 12867298 frs-char:Activity2 2024-04-01 2025-03-31 12867298 frs-char:Activity4 2024-04-01 2025-03-31 12867298 frs-char:TotalUnrestrictedFunds frs-char:Activity4 2024-04-01 2025-03-31 12867298 frs-char:TotalRestrictedIncomeFunds frs-char:Activity4 2024-04-01 2025-03-31 12867298 frs-char:Activity5 2024-04-01 2025-03-31 frs-core:PreviouslyStatedAmount 2025-12-31 frs-core:PriorPeriodIncreaseDecrease 2025-12-31 frs-char:TotalRestrictedIncomeFunds frs-core:PreviouslyStatedAmount 2025-12-31 frs-char:TotalRestrictedIncomeFunds frs-core:PriorPeriodIncreaseDecrease 2025-12-31 frs-char:TotalUnrestrictedFunds frs-core:PreviouslyStatedAmount 2025-12-31 frs-char:TotalUnrestrictedFunds frs-core:PriorPeriodIncreaseDecrease 2025-12-31
Company registration number: 12867298
Charity registration number: 1207578
Haringey Circle
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 March 2026
Accentor Associates Limited
Chartered Accountants
639 Green Lanes
London
N8 0RE
Haringey Circle
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—14

Page 1
Haringey Circle
Company No. 12867298
Trustees' Report For The Year Ended 31 March 2026
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 March 2026.
Objectives and Activities
Aims and Objectives
The Charity's Object is to promote social inclusion for the public benefit by working with people over the age of 50/or disabled people in the Area of Benefit who are socially excluded by combatting loneliness and social isolation arising as a result of their age, infirmity, ill-health, disability or social circumstance, in particular but not exclusively by the provision of:
1.1 social and recreational facilities and events.
1.2 advice, support and information which is capable of reducing their social isolation.
For the purpose of this clause ‘socially excluded' means being excluded from society, or parts of society, as a result of one or more of the following factors: unemployment, financial hardship, youth or old age; and ill health (physical or mental).
Haringey Circle was registered as a charity on 22nd March 2024 having previously been a Community Interest Company since September 2020. This is Circle's second Annual Report and Accounts in accordance with the Charities Statement of Operational Practice. The transition from CIC to a Charity has involved the development of a new business model based on free membership and a greater dependency on income from grants, sponsorship and donations. The organisation has continued to develop this business model with some success in securing grant funding of £46k, £20k of which was Unrestricted, and a Crowdfunding / Christmas appeal in December /January for coach trips in the summer of 2026 raised £1,300. Our total income in 2025/26 was £52,240, an increase of £25,938 over budget and a significant increase over income of £30,874 in 2024/25.
The start of the year 2025/26 was financially challenging, involving reductions in staffing hours and the termination of the Manager’s contract in May. Our Administrative Assistant was redesignated Communications and Administration Manager in June on a 25 hour/week contract. The decision to work remotely to reduce overheads since February 2025 has continued as the members’ social activities and events are delivered in community facilities across Haringey and outside in parks and local nature reserves. We have secured several regular venues which are free or low cost and offer space for our weekly team meetings.
In response to our Member Survey in February 2026, we have moved from a monthly Newsletter to a weekly communication to members listing the activities in the forthcoming week and requesting expressions of interest in new activities. Our original Website was built on a Drupal platform which was very expensive to maintain and was no longer supported. In line with our inter-generational work, we commissioned a local University student to transition the Website to a Wordpress platform, saving over £1,200 in annual support costs and £8k in developer’s fees. The new Website includes a calendar of activities which is updated on a weekly basis.
Over the year our membership numbers have grown by 276 (53%) from 515 to 791 with over 50% of new members coming from N15, N17 and N22, postcodes that score relatively high on the index of deprivation. During the year we facilitated 499 social activities and events attended by 4,400 participants. We have expanded the range of activities on offer, many requested by members, and often oversubscribed.
Line Dancing, both beginners and intermediate, has continued to prove popular and the art and ceramics classes have continued to be in demand. We successfully trialed an introduction to golf at the local golf club and this will be repeated in the summer of 2026. Sunday walks frequently attracted 20+ participants and our monthly dining circle experiencing different cuisines and the Thursday coffee morning drop-in continued to be popular. Christmas / New Year and Bank Holidays can be a lonely time for many people and this year our drop-in at a local café was open on Christmas and Boxing Day and we have lunches at a local pub, attended by c.20 members on Bank Holidays.
We continued into the second year of our successful partnership with Disability Action Haringey delivering the ADOBE funded contract, facilitating social activities for those with a disability. The contract ends in September 2026, and we will be hoping to continue the partnership supported by new funding streams. We have established a successful partnership with the Art House Cinema in Crouch End where the Circle Cinema Club of 50+ members have a discounted £4 entrance fee and 10% off food and drink. A “Creative Days” partnership with Collage Arts in Wood Green provides members with Drama sessions, art and printing classes and Dance and Movement.
We are committed to listening to our members, developing new opportunities and evaluating the impact of our interventions in reducing social isolation and loneliness. Measuring the impact of the Circle interventions is not straightforward but we made a start at the end of 2024/25 by using the nationally recognised UCLA Loneliness Scale to survey our members. The objective was to establish a baseline against which the Circle intervention could be evaluated. The Survey continued into the first few months of 2025/26, and the final Report is included on our website and indicates that 50% of respondents are classed as “lonely” and 15-20% “very lonely”. Members with a disability reported a significantly higher incidence of loneliness.
...CONTINUED
Page 1
Page 2
Haringey Circle
Trustees' Report (continued)
For The Year Ended 31 March 2026
Aims and Objectives - continued
We undertook a Members Survey (N=182) in February with a view to gaining feedback from members on the Circle “offer” and, understanding why some members have not engaged in any activities or social events. The responses from members who engaged in activities (N=140) were overwhelmingly positive with 62% very satisfied and 32% satisfied with the activities on offer. Some comments from the Survey were:
• ‘I’ve had a really positive experience with Haringey circle. It feels welcoming, supportive and genuinely community focused. I’m grateful to be part of such a kind and uplifting environment’
• ‘I found the sessions very welcoming’
• ‘Haringey circle is doing wonderful work to bring older people together and offering really lovely activities and opportunities. Thank you.’
Those members who had not engaged in any activities (N=42) gave reasons for not doing so, including mobility transport issues and wanting more local activities.
Reflecting on the number of members who we have not engaged in any activities has challenged our perception of how successful we have been in meeting our charitable objects. The members who have not engaged may be the most socially isolated and lonely and we need to prioritise communications with them and develop a more interventionist “stewardship” role. Our recent grant funding bids have highlighted the need to communicate with those members who have proved harder to reach and identified targeted resources to make this possible.
Circle's Board of eight Trustees brings a range of expertise and local knowledge and are representative of the membership, all being age 60+ and two with disabilities. Anne Gray is also a board member of the Haringey Over 50s, and Andrew Carpenter is on the board of Disability Action Haringey. Trustees are appointed by the Board and have had regard to the guidance issued by the Charity Commission on public benefit. Board members have had an introduction to Finance and Management Accounts to enable them to better understand the financial monitoring reports presented at their monthly meetings. The Trustees receive regular, bi-monthly financial reports and cashflow projections to ensure that Circle's costs and income are under continual review. Our newly refreshed Members Reference Group has met on four occasions and provided useful feedback on the existing programme and future developments.
Although the Annual Report looks back on the year, we are also looking forward to the year ahead with the opportunities and challenges this will bring. At the turn of the year, we have secured an Awards for All grant of £12.5k which will support our continuing activity over the next twelve months. Working with the Social Media students at the local College we have produced a series of videos capturing the experiences of our members and stakeholders which will be uploaded onto a Haringey Circle YouTube channel.
Public Benefit
The trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)'.
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 results of the year and financial position of the Company are shown in the accompanying Financial Statements. The Statement of Financial Activities shows a net surplus for the year of £8,419 (net deficit of £1,671 in 2024/25). Total unrestricted incoming resources were £22,661 (£6,999 in 2024/25) and total restricted incoming resources were £29,579 (£23,875 in 2024-25). Total resources expended from unrestricted funds were £24,857 (£20,713 in 2024/25) and total resources expended from restricted funds were £17,291 (£20,524 in 2024/25)
Reserves Policy
Haringey Circle aims to maintain unrestricted free reserves equivalent to 3 months’ running costs. Due to the recent inception of the Charity, unrestricted funding has been slow and as a result has a small unrestricted free reserve surplus of £4k and has therefore not met its unrestricted free reserves policy.
Page 2
Page 3
Haringey Circle
Trustees' Report (continued)
For The Year Ended 31 March 2026
Going Concern
We have been successful in obtaining unrestricted funding in 25/26 and working towards meeting the 3 months of running costs
Reference and Administrative Details
Trustees
Ms Sharon Grant OBE (Chair) - Director and Trustee
Mr Patrick Edwards - Director and Trustee (resigned 14/04/2026)
Ms Helena Kania - Director and Trustee
Ms Roberta Sturgeon - Director and Trustee
Mr Andrew Carpenter - Director and Trustee
Ms Anne Gray (resigned 14/04/2026)
Mr Michael Wilson - Director and Trustee
Ms Catherine Abrey - Director and Trustee (appointed 15/05/2026)
Ms Deborah King - Director and Trustee (appointed 27/04/2026)
Ms Michelle Rudolfo - Director and Trustee (appointed 05/08/2025)
Charity Number
1207578
Company Number
12867298
Independent Examiner
Mahmood Ahson FCA, Ph.D
Accentor Associates Limited
Chartered Accountants
639 Green Lanes
London
N8 0RE
Page 3
Page 4
Haringey Circle
Trustees' Report (continued)
For The Year Ended 31 March 2026
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:

Ms Sharon Grant OBE (Chair) Trustee
23/06/2026

Page 4
Page 5
Haringey Circle
Independent Examiner's Report to the Trustees of Haringey Circle
For The Year Ended 31 March 2026
Independent Examiner's Report to the Trustees of Haringey Circle
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.
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.
Mahmood Ahson FCA, Ph.D
23/06/2026
Accentor Associates Limited
Chartered Accountants
639 Green Lanes
London
N8 0RE
Page 5
Page 6
Haringey Circle
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 22,661 | 29,579 | 52,240 | 30,874
EXPENDITURE ON:
Raising funds | 4 | (24,439 ) | (2,557 ) | (26,996 ) | (32,943 )
Charitable activities: | 4
Disability Action |  | - | (12,909 ) | (12,909 ) | (4,081 )
Bus Tours |  | - | (26 ) | (26 ) | -
Events |  | (418 ) | (1,339 ) | (1,757 ) | (4,212 )
Haringey Giving |  | - | (460 ) | (460 ) | -
|  | (24,857 ) | (17,291 ) | (42,148 ) | (41,236 )
NET INCOME/(EXPENDITURE) |  | (2,196 ) | 12,288 | 10,092 | (10,362 )
NET MOVEMENT IN FUNDS |  | (2,196 ) | 12,288 | 10,092 | (10,362 )
RECONCILIATION OF FUNDS:
Total funds brought forward as previously stated |  | (5,023 ) | 3,351 | (1,672 ) | -
Prior year adjustment |  | - | - | - | 8,690
Total funds brought forward as restated |  | (5,023 ) | 3,351 | (1,672 ) | 8,690
TOTAL FUNDS CARRIED FORWARD | 12 | (7,219 ) | 15,639 | 8,420 | (1,672 )

The notes on pages 9 to 12 form part of these financial statements.
Page 6
Page 7
Haringey Circle
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 March 2026
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 6,999 | 23,875 | 30,874
EXPENDITURE ON:
Raising funds | 4 | (16,500 ) | (16,443 ) | (32,943 )
Charitable activities: | 4
Disability Action |  | - | (4,081 ) | (4,081 )
Events |  | (4,212 ) | - | (4,212 )
|  | (20,712 ) | (20,524 ) | (41,236 )
NET EXPENDITURE |  | (13,713 ) | 3,351 | (10,362 )
NET MOVEMENT IN FUNDS |  | (13,713 ) | 3,351 | (10,362 )
RECONCILIATION OF FUNDS:
Total funds brought forward as previously stated |  | - | - | -
Prior year adjustment |  | 8,690 | - | 8,690
Total funds brought forward as restated |  | 8,690 | - | 8,690
TOTAL FUNDS CARRIED FORWARD | 12 | (5,023 ) | 3,351 | (1,672 )

The notes on pages 9 to 12 form part of these financial statements.
Page 7
Page 8
Haringey Circle
Balance Sheet
As At 31 March 2026
Balance Sheet

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 8 | 1,361 | - | 1,361 | 811
Cash at bank and in hand |  | 12,375 | 15,639 | 28,014 | 12,334
|  | 13,736 | 15,639 | 29,375 | 13,145
Creditors: Amounts Falling Due Within One Year | 9 | (9,511 ) | - | (9,511 ) | (3,373 )
NET CURRENT ASSETS (LIABILITIES) |  | 4,225 | 15,639 | 19,864 | 9,772
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 4,225 | 15,639 | 19,864 | 9,772
Creditors: Amounts Falling Due After More Than One Year | 10 | (11,444 ) | - | (11,444 ) | (11,444 )
NET ASSETS/(LIABILITIES) |  | (7,219 ) | 15,639 | 8,420 | (1,672 )
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 15,639 | 3,351
Unrestricted Funds |  |  |  | (7,219 ) | (5,023 )
TOTAL FUNDS | 12 |  |  | 8,420 | (1,672 )

For the year ending 31 March 2026 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

Ms Sharon Grant OBE (Chair) Trustee
23/06/2026

The notes on pages 9 to 12 form part of these financial statements.
Page 8
Page 9
Haringey Circle
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Haringey Circle is a company limited by guarantee, incorporated in England & Wales, registered number 12867298 and registered charity number 1207578 . The registered office is Tottenham Town Hall, Town Hall Approach Road, London, England, N15 4RX.
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. 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.
3. Income from Donations and Legacies

|  |  | 2026 | 2025
--- | --- | --- | --- | ---
| Unrestricted | Restricted | Total | Total
| funds | funds | funds | funds
| £ | £ | £ | £
Donations and gifts | 1,256 | 29,579 | 30,835 | -
Member subscriptions and sponsorships | 81 | - | 81 | -
Gift aid | 1,324 | - | 1,324 | -
Grants | 20,000 | - | 20,000 | 23,875
Other | - | - | - | 6,999
| 22,661 | 29,579 | 52,240 | 30,874

4. Analysis of Expenditure

|  |  | 2026
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 5 ) | Total
| £ | £ | £
Raising funds | 20,493 | 6,503 | 26,996
Disability Action | 8,452 | 4,457 | 12,909
Bus Tours | 26 | - | 26
Events | - | 1,757 | 1,757
Haringey Giving | - | 460 | 460
| 28,971 | 13,177 | 42,148

Page 9
Page 10
Haringey Circle
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 5 ) | Total
| £ | £ | £
Raising funds | 7,789 | 25,154 | 32,943
Disability Action | 620 | 3,461 | 4,081
Events | 4,062 | 150 | 4,212
| 12,471 | 28,765 | 41,236

5. Support Costs

|  |  |  |  | 2026
--- | --- | --- | --- | --- | ---
| Raising funds | Disability Action | Events | Haringey Giving | Total
| £ | £ | £ | £ | £
Employee costs | - | 4,390 | 349 | 460 | 5,199
Premises expenses | - | - | 1,368 | - | 1,368
General administration | 6,503 | 67 | 40 | - | 6,610
| 6,503 | 4,457 | 1,757 | 460 | 13,177

|  |  |  | 2025
--- | --- | --- | --- | ---
| Raising funds | Disability Action | Events | Total
| £ | £ | £ | £
Employee costs | 16,398 | 3,471 | - | 19,869
Premises expenses | 3,250 | (10) | 107 | 3,347
General administration | 5,506 | - | 43 | 5,549
| 25,154 | 3,461 | 150 | 28,765

6. Staff Costs
Staff costs were as follows:

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 17,516 |  | 24,686
Social security costs | 2,061 |  | (75 )
Other pension costs | 223 |  | 120
| 19,800 |  | 24,731

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
7. Average Number of Employees
Average number of employees during the year was: 1 (2025: 1)
1 1
Page 10
Page 11
Haringey Circle
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
8. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,361 |  | 811

9. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,278 |  | 296
Other creditors | 1,525 |  | 1,790
Taxation and social security | 1,711 |  | 312
Accruals and deferred income | 3,997 |  | 975
| 9,511 |  | 3,373

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Other creditors | 11,444 |  | 11,444

11. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £223 (2025: £120).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
12. Movement in Funds

| As at 1 April 2025 | Income | Expenditure | As at 31 March 2026
--- | --- | --- | --- | ---
| £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | (5,023 ) | 22,661 | (24,857 ) | (7,219 )
Restricted funds
Restricted | 3,351 | 29,579 | (17,291 ) | 15,639
Total funds | (1,672 ) | 52,240 | (42,148 ) | 8,420

| As at 1 April 2024 | Prior year adjustment | Income | Expenditure | As at 31 March 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | - | 8,690 | 6,999 | (20,712 ) | (5,023 )

...CONTINUED
Page 11
Page 12
Haringey Circle
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Restricted funds
Restricted | - | - | 23,875 | (20,524 ) | 3,351
Total funds | - | 8,690 | 30,874 | (41,236 ) | (1,672 )

13. 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.
Page 12
Page 13