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COMPANY REGISTRATION NUMBER: 10924397
CHARITY REGISTRATION NUMBER: 1180849
Herne Bay Sports Hub
Company Limited by Guarantee
Unaudited Financial Statements
31 August 2025
Herne Bay Sports Hub
Company Limited by Guarantee
Financial Statements
Year ended 31 August 2025
Page
Trustees' annual report (incorporating the director's report)
1
Independent examiner's report to the trustees
4
Statement of financial activities (including income and expenditure account)
5
Statement of financial position
6
Notes to the financial statements
7
Herne Bay Sports Hub
Company Limited by Guarantee
Trustees' Annual Report (Incorporating the Director's Report)
Year ended 31 August 2025
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2025 .
Reference and administrative details
Registered charity name
Herne Bay Sports Hub
Charity registration number
1180849
Company registration number
10924397
Principal office and registered
45 Pigeon Lane
office
Herne Bay
Kent
CT6 7ES
The trustees
Mr P J Beeson
Mr C M Cripps
Mr H J Evans
Ms A M Gibbs
Ms L C Marks
Mr G G L Miles
Mr J Taylor
Mr M R W Todd
Mr J Warden
Independent examiner
Robert Field FCA CTA
Camburgh House
27 New Dover Road
Canterbury
Kent
CT1 3DN
Structure, governance and management
Herne Bay Sports Hub is a charitable company limited by guarantee not having share capital, registered in England (No. 10924397 ) and is a registered charity (No. 1180849 ).
The Herne Bay Sports Hub is home to four of Herne Bay's amateur sports clubs boasting state of the art sports facilities. These include two full size hockey pitches, a full size artificial football pitch and two grass mini pitches, six tennis courts and a cricket ground. All the artificial surfaces are floodlit.
The trustees have delegated the day to day running of the charity to Jon Warden.
The trustees are selected by the four clubs where the representation is two members per club.
Risk management
The trustees are satisfied that they have assessed the major risks to which the charitable company is exposed. Systems have been established to mitigate those risks and are periodically reviewed to ensure they are still meeting the charitable company's needs.
Volunteers
Volunteers make up the back bone of the amateur sports clubs working at all levels. These volunteers embody the Charity's objectives and provide coaching and mentoring to the members of the clubs in a fun and safe setting. Volunteers also provide leadership and governance to the Charity via the team of trustees.
Objectives and activities
The charity's objects are specifically restricted to the advancement of amateur sport for the benefit of the public of Herne Bay and the surrounding area, in particular but not exclusively by providing facilities for playing Cricket, Football, Hockey and Tennis.
Each component club values their role in creating a successful and fully inclusive community. As such, each club works with all sexes, genders and abilities supported by the Hub.
In planning our activities over the year we kept in mind the Charity Commissions guidance on public benefit and looked to align these activities against our objectives regularly at our quarterly trustee meetings, our clubs monthly executive meetings and throughout the season.
Achievements and performance
The Football, Hockey and Tennis clubs all run over twenty teams each in leagues throughout Kent. The Cricket club currently runs one senior team with plans to develop their junior section.
The Hockey and Tennis clubs welcome both adult and junior new members and have a program of coaching to offer something for every ability and age.
The Football club has a growing mini soccer section where children from the age of 5 can come along for sessions in a fun and safe setting.
Both Football and Hockey have a thriving Walking Hockey/Football section.
Financial review
Any accumulated profits are retained in the Sports Hub to ensure the facilities are maintained and developed to cater for the growing local membership.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
The trustees' annual report was approved on 29 May 2026 and signed on behalf of the board of trustees by:
Mr G G L Miles
Mr J Warden
Trustee
Trustee
Charity Secretary
Herne Bay Sports Hub
Company Limited by Guarantee
Independent Examiner's Report to the Trustees of Herne Bay Sports Hub
Year ended 31 August 2025
I report to the trustees on my examination of the financial statements of Herne Bay Sports Hub ('the charity') for the year ended 31 August 2025.
Responsibilities and basis of report
As the trustees of the company (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 ('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 the 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 charity as required by section 386 of the 2006 Act; or
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 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 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 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.
Robert Field FCA CTA Independent Examiner
Camburgh House 27 New Dover Road Canterbury Kent CT1 3DN
29 May 2026
Herne Bay Sports Hub
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 August 2025
2025
2024
Unrestricted funds
Total funds
Total funds
Note
£
£
£
Income and endowments
Donations and legacies
5
8,699
8,699
27,855
Charitable activities
6
37,985
37,985
49,633
--------
--------
--------
Total income
46,684
46,684
77,488
--------
--------
--------
Expenditure
Expenditure on charitable activities
7,8
53,370
53,370
57,741
--------
--------
--------
Total expenditure
53,370
53,370
57,741
--------
--------
--------
--------
--------
--------
Net (expenditure)/income and net movement in funds
( 6,686)
( 6,686)
19,747
--------
--------
--------
Reconciliation of funds
Total funds brought forward
93,013
93,013
73,266
--------
--------
--------
Total funds carried forward
86,327
86,327
93,013
--------
--------
--------
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
Herne Bay Sports Hub
Company Limited by Guarantee
Statement of Financial Position
31 August 2025
2025
2024
Note
£
£
£
Fixed assets
Tangible fixed assets
13
58,089
66,104
Investments
14
100
100
--------
--------
58,189
66,204
Current assets
Debtors
15
23,045
24,941
Cash at bank and in hand
7,647
4,509
--------
--------
30,692
29,450
Creditors: amounts falling due within one year
16
2,554
2,641
--------
--------
Net current assets
28,138
26,809
--------
--------
Total assets less current liabilities
86,327
93,013
--------
--------
Net assets
86,327
93,013
--------
--------
Funds of the charity
Unrestricted funds
86,327
93,013
--------
--------
Total charity funds
17
86,327
93,013
--------
--------
For the year ending 31 August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- 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 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
These financial statements were approved by the board of trustees and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:
Mr G G L Miles
Mr J Warden
Trustee
Trustee
Herne Bay Sports Hub
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 August 2025
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 45 Pigeon Lane, Herne Bay, Kent, CT6 7ES.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to be considered a going concern. The Trustees have considered the charity’s financial position, including the fact that a deficit was recorded for the financial year. However, after adding back depreciation, the charity achieved an underlying surplus of £1,329, demonstrating positive operational performance. Despite the reported accounting loss, the Trustees are satisfied that there are no material uncertainties that cast significant doubt over the charity’s ability to continue as a going concern for at least twelve months from the date of approval of these financial statements.
Disclosure exemptions
The entity has taken advantage of disclosure exemptions as is a small charity therefore has omitted to prepare a cash flow statement.
Judgements and key sources of estimation uncertainty
In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
10% straight line
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
4. Limited by guarantee
The charitable company is limited by guarantee and has no share capital. In the event of the charity winding up, the liability in respect of the guarantee is limited to £1 per member of the charity.
5. Donations and legacies
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Donations
Sponsorships
–
–
10,000
10,000
Donations
8,699
8,699
7,855
7,855
Grants
Unrestricted grant income
–
–
10,000
10,000
-------
-------
--------
--------
8,699
8,699
27,855
27,855
-------
-------
--------
--------
6. Charitable activities
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Membership income
11,900
11,900
6,700
6,700
Recharged utilities
–
–
438
438
Ground rents
24,345
24,345
40,235
40,235
Pavilion Hire
1,740
1,740
2,260
2,260
--------
--------
--------
--------
37,985
37,985
49,633
49,633
--------
--------
--------
--------
7. Expenditure on charitable activities by fund type
Unrestricted Funds
Total Funds 2025
Unrestricted Funds
Total Funds 2024
£
£
£
£
Sports Hub facilities
53,370
53,370
57,741
57,741
--------
--------
--------
--------
8. Expenditure on charitable activities by activity type
Activities undertaken directly
Total funds 2025
Total fund 2024
£
£
£
Sports Hub facilities
53,370
53,370
57,741
--------
--------
--------
9. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025
2024
£
£
Depreciation of tangible fixed assets
8,015
8,015
-------
-------
10. Independent examination fees
2025
2024
£
£
Fees payable to the independent examiner for:
Independent examination of the financial statements
750
750
----
----
11. Staff costs
The average head count of employees during the year was Nil (2024: Nil).
No employee received employee benefits of more than £60,000 during the year (2024: Nil).
12. Trustee remuneration and expenses
The charity trustees were not paid and did not receive any other benefits from employment with the charitable company in the year. No charity trustee received payment for professional or other services supplied to the charity.
13. Tangible fixed assets
Equipment
Total
£
£
Cost
At 1 September 2024 and 31 August 2025
90,149
90,149
--------
--------
Depreciation
At 1 September 2024
24,045
24,045
Charge for the year
8,015
8,015
--------
--------
At 31 August 2025
32,060
32,060
--------
--------
Carrying amount
At 31 August 2025
58,089
58,089
--------
--------
At 31 August 2024
66,104
66,104
--------
--------
14. Investments
Shares in group undertakings
£
Cost or valuation
At 1 September 2024 and 31 August 2025
100
----
Impairment
At 1 September 2024 and 31 August 2025
–
----
Carrying amount
At 31 August 2025
100
----
At 31 August 2024
100
----
All investments shown above are held at valuation.
At the year end the company held 100 Ordinary £1 shares in Herne Bay Sports Hub (Pavillion) Ltd.
15. Debtors
2025
2024
£
£
Trade debtors
328
6,000
Amounts owed by group undertakings
9,251
6,811
Prepayments and accrued income
13,466
12,130
--------
--------
23,045
24,941
--------
--------
16. Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
554
641
Accruals and deferred income
2,000
2,000
-------
-------
2,554
2,641
-------
-------
17. Analysis of charitable funds
Unrestricted funds
At 1 September 2024
Income
Expenditure
At 31 August 2025
£
£
£
£
General funds
93,013
46,684
(53,370)
86,327
--------
--------
--------
--------
At 1 September 2023
Income
Expenditure
At 31 August 2024
£
£
£
£
General funds
73,266
77,488
(57,741)
93,013
--------
--------
--------
--------
18. Analysis of net assets between funds
Unrestricted Funds
Total Funds 2025
£
£
Tangible fixed assets
58,089
58,089
Investments
100
100
Current assets
30,692
30,692
Creditors less than 1 year
(2,554)
(2,554)
--------
--------
Net assets
86,327
86,327
--------
--------
Unrestricted Funds
Total Funds 2024
£
£
Tangible fixed assets
66,104
66,104
Investments
100
100
Current assets
29,450
29,450
Creditors less than 1 year
(2,641)
(2,641)
--------
--------
Net assets
93,013
93,013
--------
--------
19. Related parties
At the year end, £9,251 (2024: £6,811) was owed from a subsidiary company.