Acorah Software Products - Accounts Production 19.2.450 false true true 31 October 2024 1 November 2023 No description of principal activity true 1 November 2024 31 October 2025 31 October 2025 07805005 Mrs Carol Hibbs Mr Stephen Hibbs 1147783 false true true true true false Fundraising Charitable activities Support costs Other trading activities true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07805005 2024-10-31 07805005 2025-10-31 07805005 2024-11-01 2025-10-31 07805005 frs-core:ComputerEquipment 2025-10-31 07805005 frs-core:ComputerEquipment 2024-11-01 2025-10-31 07805005 frs-core:ComputerEquipment 2024-10-31 07805005 frs-core:FurnitureFittings 2025-10-31 07805005 frs-core:FurnitureFittings 2024-11-01 2025-10-31 07805005 frs-core:FurnitureFittings 2024-10-31 07805005 frs-core:PlantMachinery 2025-10-31 07805005 frs-core:PlantMachinery 2024-11-01 2025-10-31 07805005 frs-core:PlantMachinery 2024-10-31 07805005 frs-char:CharitableCompanyLimitedByGuarantee 2024-11-01 2025-10-31 07805005 frs-bus:FullAccounts 2024-11-01 2025-10-31 07805005 frs-bus:MediumEntities 2024-11-01 2025-10-31 07805005 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-11-01 2025-10-31 07805005 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-11-01 2025-10-31 07805005 frs-char:TotalUnrestrictedFunds 2024-10-31 07805005 frs-char:TotalUnrestrictedFunds 2025-10-31 07805005 frs-char:TotalUnrestrictedFunds 2024-11-01 2025-10-31 07805005 frs-char:UnrestrictedFundsGeneral 2024-10-31 07805005 frs-char:UnrestrictedFundsGeneral 2024-11-01 2025-10-31 07805005 frs-char:UnrestrictedFundsGeneral 2025-10-31 07805005 frs-char:IndependentExaminationCharity 2024-11-01 2025-10-31 07805005 frs-char:FundraisingEvents 2024-11-01 2025-10-31 07805005 frs-countries:EnglandWales 2024-11-01 2025-10-31 07805005 frs-char:Trustee1 2024-11-01 2025-10-31 07805005 frs-char:Trustee2 2024-11-01 2025-10-31 07805005 frs-char:Activity1 2024-11-01 2025-10-31 07805005 frs-char:TotalUnrestrictedFunds frs-char:Activity1 2024-11-01 2025-10-31 07805005 frs-char:Activity2 2024-11-01 2025-10-31 07805005 frs-char:TotalUnrestrictedFunds frs-char:Activity2 2024-11-01 2025-10-31 07805005 frs-char:Activity3 2024-11-01 2025-10-31 07805005 frs-char:Activity4 2024-11-01 2025-10-31 07805005 2023-10-31 07805005 2024-10-31 07805005 2023-11-01 2024-10-31 07805005 frs-char:TotalUnrestrictedFunds 2024-10-31 07805005 frs-char:TotalUnrestrictedFunds 2023-11-01 2024-10-31 07805005 frs-char:UnrestrictedFundsGeneral 2023-10-31 07805005 frs-char:UnrestrictedFundsGeneral 2023-11-01 2024-10-31 07805005 frs-char:UnrestrictedFundsGeneral 2024-10-31 07805005 frs-char:FundraisingEvents 2023-11-01 2024-10-31 07805005 frs-char:Activity1 2023-11-01 2024-10-31 07805005 frs-char:Activity2 2023-11-01 2024-10-31
Company registration number: 07805005
Charity registration number: 1147783
The Hibbs Lupus Trust
Trustees' Report and
Unaudited Financial Statements
For The Year Ended 31 October 2025
CJM Associates
The Hibbs Lupus Trust
Contents
Contents
Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—13
Page 1
The Hibbs Lupus Trust
Company No. 07805005
Trustees' Report For The Year Ended 31 October 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 31 October 2025.
Objectives and Activities
Aims and Objectives
The charity’s mission is to raise awareness of lupus, provide practical and emotional support to people affected by the condition, and help improve understanding of the challenges faced by patients and their families. The website describes the charity’s work as supporting people living with lupus, providing information and hope, and helping to create a stronger community around the condition.
The trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit. The charity exists to support people affected by lupus and the wider community who benefit from better information, awareness, and support services. Its activities during the year were undertaken to further these charitable purposes for the public benefit.
Achievements and Performance
Main Achievements
During the year the charity continued to support people living with lupus and their families through information, community engagement, online content, fundraising and awareness-raising activity. The charity’s website demonstrates an active programme of educational articles and support-focused material covering issues such as coping with lupus brain fog, managing flares, managing pain, mental health, sleep, exercise, sun exposure, diagnosis, and living with the condition day to day.
The charity also continued to use its online presence to reach and support people affected by lupus. The website and social media-led communications form a central part of the charity’s work, helping it to connect with beneficiaries, share information, and promote awareness of lupus to a wider audience.
In addition to online support and education, the charity remained involved in community fundraising and awareness events. The charity’s website refers to activities such as the Big Bird 5K and other fundraising initiatives, as well as ongoing donation and supporter engagement opportunities. These activities are important in helping the charity raise funds to continue its work and reach more people affected by lupus.
The charity also continued to develop recognition and awareness initiatives such as the Rhys Parker Memorial Award, which celebrates individuals or groups who have made a substantial contribution to the lupus community. This reflects the charity’s wider aim of recognising dedication, courage and support within the lupus community.
Financial Review
Financial Position
The charity’s total income for the year was £5,883 (2024: £8,275). Income comprised donations and legacies, fundraising income, other trading income and other income. Total expenditure for the year was £19,160 (2024: £18,507), resulting in a net expenditure of £13,277 (2024: £10,232).
The trustees note that expenditure exceeded income during the year, which reduced total funds carried forward from £64,244 to £50,967. The charity remains in a net asset position at the year end, with tangible fixed assets of £10,073, cash at bank and in hand of £52,141, and net assets of £50,967.
The trustees are satisfied that the charity remains financially stable and able to continue meeting its commitments. The accounts are prepared on the going concern basis, and the trustees have not identified any material uncertainties that would cast significant doubt on the charity’s ability to continue as a going concern.
Reserves Policy
The charity holds unrestricted reserves to support its ongoing activities, provide resilience against fluctuations in fundraising income, and ensure that it can continue to support beneficiaries and deliver its charitable objectives. At 31 October 2025 the charity held unrestricted funds of £50,967.
The trustees review reserves in the context of anticipated future expenditure, income variability and the need to maintain continuity of charitable activity. The level of reserves is considered sufficient to provide a degree of financial stability and to support the charity’s ongoing work.
Page 1
Page 2
The Hibbs Lupus Trust
Trustees' Report (continued)
For The Year Ended 31 October 2025
Principal Risks and Uncertanties
The trustees recognise that the charity’s principal risks include dependence on voluntary income, fluctuations in fundraising performance, and the ongoing challenge of sustaining awareness and support for a relatively small charity operating in a specialist health area. The trustees seek to manage these risks through prudent financial oversight, regular review of income and expenditure, maintaining reserves, and continuing to develop supporter engagement and fundraising activity.
The trustees also recognise that the charity’s ability to support beneficiaries depends on maintaining an active online and community presence, alongside the commitment of trustees, supporters and volunteers. The charity’s work therefore continues to focus on both financial sustainability and the strengthening of relationships with the lupus community.
Structure, Governance and Management
Governing Document
The charity is governed by its memorandum and articles of association and operates as a company limited by guarantee. The trustees are responsible for the overall management of the charity and for ensuring that it is properly governed and administered in accordance with its governing document, charity law and company law.
The trustees meet regularly to review the charity’s activities, financial position and strategic direction. Day-to-day operations are supported by the charity’s founder and team, with the charity also relying on the support of volunteers, supporters and the wider lupus community. The charity’s website shows that its work is driven by compassion, generosity and a shared commitment to fighting lupus.
Reference and Administrative Details
Trustees
Mrs Carol Hibbs
Mr Stephen Hibbs
Charity Number
1147783
Company Number
07805005
Registered Office
C/O CJM Associates,2nd Floor Lakeside Tower
Lakeside Business Park, Walkmill Lane
Cannock
Staffs
WS11 0XE
Independent Examiner
CJM Associates
CJM Associates
2nd Floor Lakeside Tower
Lakeside Business Park, Walkmill Lane
Cannock
Staffs
WS11 0XE
Page 2
Page 3
The Hibbs Lupus Trust
Trustees' Report (continued)
For The Year Ended 31 October 2025
Other Information
Plans for the Future
The trustees intend to continue building on the charity’s current work by supporting people living with lupus, increasing awareness of the condition, strengthening community engagement and developing fundraising opportunities. The charity’s website shows that it already uses educational content, events, support activity and donor engagement as part of its ongoing approach, and these themes are expected to remain central in the coming year.
The trustees will continue to review ways of improving support for beneficiaries, widening public awareness of lupus, and maintaining the charity’s sustainability. This includes continuing to use digital communications and community-based fundraising to extend the charity’s reach and impact.
Statement of Trustees' Responsibilities
The trustees (who are also the directors of The Hibbs Lupus Trust 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.
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:
15/07/2026
Page 3
Page 4
The Hibbs Lupus Trust
Independent Examiner's Report to the Trustees of The Hibbs Lupus Trust
For The Year Ended 31 October 2025
Independent Examiner's Report to the Trustees of The Hibbs Lupus Trust
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 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:
  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.
CJM Associates
15/07/2026
2nd Floor Lakeside Tower
Lakeside Business Park, Walkmill Lane
Cannock
Staffs
WS11 0XE
Page 4
Page 5
The Hibbs Lupus Trust
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 2025
Statement of Financial Activities (including Income and Expenditure Account)
2025 2024
Unrestricted funds Unrestricted funds
Notes £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 3 2,806 4,943
Charitable activities:
Fundraising 2,850 2,307
Other trading activities 4 39 1,025
Other 5 188 -
5,883 8,275
EXPENDITURE ON:
Raising funds 7 (7,590 ) (8,219 )
Charitable activities: 7
Charitable activities (11,570 ) (10,288 )
(19,160 ) (18,507 )
NET EXPENDITURE (13,277 ) (10,232 )
NET MOVEMENT IN FUNDS (13,277 ) (10,232 )
RECONCILIATION OF FUNDS:
Total funds brought forward 64,244 74,476
TOTAL FUNDS CARRIED FORWARD 15 50,967 64,244
The notes on pages 7 to 11 form part of these financial statements.
Page 5
Page 6
The Hibbs Lupus Trust
Balance Sheet
As At 31 October 2025
Balance Sheet
2025 2024
Unrestricted funds Total funds
Notes £ £
FIXED ASSETS
Tangible Assets 11 10,073 13,433
10,073 13,433
CURRENT ASSETS
Debtors 12 182 182
Cash at bank and in hand 52,141 50,878
52,323 51,060
Creditors: Amounts Falling Due Within One Year 13 (11,429 ) (249 )
NET CURRENT ASSETS (LIABILITIES) 40,894 50,811
TOTAL ASSETS LESS CURRENT LIABILITIES 50,967 64,244
NET ASSETS 50,967 64,244
FUNDS OF THE CHARITY
Unrestricted Funds 50,967 64,244
TOTAL FUNDS 15 50,967 64,244
For the year ending 31 October 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
15/07/2026
The notes on pages 7 to 11 form part of these financial statements.
Page 6
Page 7
The Hibbs Lupus Trust
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
The Hibbs Lupus Trust is a company limited by guarantee, incorporated in England & Wales, registered number 07805005 and registered charity number 1147783 . The registered office is C/O CJM Associates,2nd Floor Lakeside Tower, Lakeside Business Park, Walkmill Lane, Cannock, Staffs, WS11 0XE.
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.
These accounts are presented in pounds sterling and rounded to the nearest pound.
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 thecharity
to that expenditure, it is probable that a transfer of economic benefits will be required in settlement andthe amount
of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and hasbeen classified
under headings that aggregate all cost related to the category. Where costs cannot be directlyattributed to particular
headings they have been allocated to activities on a basis consistent with the use ofresources. 
2.2. Going Concern Disclosure
The trustees have not identified any material uncertainties related to events or conditions that may cast significant doubt about the charitable company's ability to continue as a going concern.
2.3. 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.
2.4. 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
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.
3. Income from Donations and Legacies
Page 7
Page 8
The Hibbs Lupus Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2025 2024
Unrestricted Unrestricted
funds funds
£ £
Donations and gifts 2,794 4,532
Gift aid 12 411
2,806 4,943
4. Income from Other Trading Activities
2025 2024
Unrestricted funds Unrestricted funds
£ £
Fundraising events - 997
Shop income 39 28
39 1,025
5. Other Income
2025 2024
Unrestricted funds Unrestricted funds
£ £
Other income 188 -
6. Net Income/(Expenditure)
The net expenditure is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets - owned 3,360 4,478
7. Analysis of Expenditure
2025
Activities undertaken directly Support costs
(see note 8 ) 		Total
£ £ £
Raising funds 1,810 5,780 7,590
Charitable activities 5,789 5,781 11,570
7,599 11,561 19,160
Page 8
Page 9
The Hibbs Lupus Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2024
Activities undertaken directly Support costs
(see note 8 ) 		Total
£ £ £
Raising funds 2,502 5,717 8,219
Charitable activities 4,573 5,715 10,288
7,075 11,432 18,507
8. Support Costs
2025
Raising funds Charitable activities Total
£ £ £
Employee costs 5,680 5,679 11,359
General administration 100 102 202
5,780 5,781 11,561
2024
Raising funds Charitable activities Total
£ £ £
Employee costs 5,488 5,488 10,976
General administration 229 227 456
5,717 5,715 11,432
9. Staff Costs
Staff costs were as follows:
2025 2024
£ £
Wages and salaries 10,750 10,750
Social security costs 609 226
11,359 10,976
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
10. Average Number of Employees
Average number of employees during the year was: 1 (2024: 1)
1 1
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The Hibbs Lupus Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
11. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2024 17,232 5,201 1,839 24,272
As at 31 October 2025 17,232 5,201 1,839 24,272
Depreciation
As at 1 November 2024 4,657 4,502 1,680 10,839
Provided during the period 3,145 175 40 3,360
As at 31 October 2025 7,802 4,677 1,720 14,199
Net Book Value
As at 31 October 2025 9,430 524 119 10,073
As at 1 November 2024 12,575 699 159 13,433
12. Debtors
2025 2024
£ £
Due within one year
Other debtors 182 182
13. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Other creditors 271 242
Taxation and social security 71 7
Accruals and deferred income 11,087 -
11,429 249
14. Deferred Income
Deferred income movements in the year were as follows: 
2025 2024
£ £
Balance at the start of the period - -
Income deferred in the current period 11,087 -
Balance at the end of the period 11,087 -
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The Hibbs Lupus Trust
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
15. Movement in Funds
As at 1 November 2024 Income Expenditure As at 31 October 2025
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 64,244 5,883 (19,160 ) 50,967
Total funds 64,244 5,883 (19,160 ) 50,967
As at 1 November 2023 Income Expenditure As at 31 October 2024
£ £ £ £
Unrestricted funds
General:
General unrestricted fund 74,476 8,275 (18,507 ) 64,244
Total funds 74,476 8,275 (18,507 ) 64,244
16. 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.
17. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
18. 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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The Hibbs Lupus Trust
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 31 October 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 2,794 4,532
Gift aid 12 411
2,806 4,943
Charitable Activities:
Fundraising
Income from charitable activities 2,850 2,307
2,850 2,307
Other trading activities
Fundraising events - 997
Shop income 39 28
39 1,025
Other
Other income 188 -
188 -
5,883 8,275
EXPENDITURE ON:
Raising funds
Printing, postage and stationery (130) (263)
Depreciation (1,680) (2,239)
Wages and salaries (5,375) (5,375)
Employers NI (305) (113)
Insurance (90) (90)
Advertising and marketing costs (10) (136)
Bank charges (2) -
Sundry expenses 2 (2)
Support costs - (1)
(7,590) (8,219)
Charitable Activities:
Charitable activities
Computer software, IT consumables and maintenance (1,239) (1,088)
Professional fees. (661) (818)
Merchandise. - (300)
Other direct costs (2,209) (128)
Depreciation (1,680) (2,239)
Wages and salaries (5,375) (5,375)
Employers NI (304) (113)
...CONTINUED
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The Hibbs Lupus Trust
Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)
For The Year Ended 31 October 2025
Insurance (91) (91)
Advertising and marketing costs (10) (136)
Bank charges (1) -
(11,570) (10,288)
(19,160) (18,507)
NET EXPENDITURE (13,277) (10,232)
Page 13