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2025-03-31-accounts

Registered Charity No: 1077457 Registered Company No: 03762641 (England and Wales)

REPORT AND ACCOUNTS

for the year ended 31st March, 2025

for

Honicknowle Commnet Limited

(A Company Limited by Guarantee)

Honicknowle Commnet Limited

(A Company Limited by Guarantee)

INDEX TO THE FINANCIAL STATEMENTS

for the year ended 31st March, 2025

Page
Legal and Administrative Information 2
Report of the Trustees 3-4
Accountant's Report to the Trustees 5
Statement of Financial Activities 6
Balance Sheet 7
Notes Forming Part of the Financial Statements 8 to 13
Detailed Statement of Financial Activities 14 and 15
(including an Income and Expenditure Account)

Page 1

Honicknowle Commnet Limited (A Company Limited by Guarantee)

Legal and Administrative Information

Charity Number 1077457

Company Registration Number 3762641

Secretary: Josephine Bussell

Directors/Trustees: Angela Carthy Chair Alison Richardson Vice-Chair Josephine Bussell Secretary Mark Parlett Treasurer David Walton – appointed 01/08/2024 Co-opted/Community Representatives PCSO Kate Stanley Councillor Zoe Reilly Hannah Edwards

Registered Office: 64 Little Dock Lane Honicknowle Plymouth PL5 2LZ

Accountants: St. Kew Accountancy Ltd. Woodlands Rosehill Penzance Cornwall TR20 8TE

Bankers: Barclays Bank PLC 50 Cornwall Street Plymouth PL1 1LU

Page 2

Honicknowle Commnet Limited

REPORT OF THE TRUSTEES (incorporating the directors' report)

for the year ended 31st March, 2025

The trustees present their annual report along with the financial statements for the year ended 31st March, 2025. The trustees, who are also directors for the purposes of company law and who served during the year and up to the date of this report are set out on page 1.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing Document

Memorandum and Articles of Association incorporated 29th April 1999 as amended by special resolutions dated 23rd August 1999, 26th June 2000 and 8th April 2006.

Recruitment and Training of Trustees

The members shall carry out the election of the officers and committee members at the Annual General Meeting. Nominations shall be made in writing and delivered to the secretary. Each nomination must be proposed and seconded by a voting member of the Association and accompanied by the written consent of the nominee.

New Trustees are inducted into the workings of the Charity during meetings held on a monthly basis.

Organisational Management

Overall responsibility for the management of the Charity is vested in the Trustees. The management of the association shall be invested in a committee consisting of members as described on page 1.

RISK MANAGEMENT

The trustees are responsible for the management of the risks faced by the Charity. Therefore, the trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established that monitor and control these risks to lessen/avoid the possible impact these could have in the future.

The key controls used by the Charity include:

a) Formal agendas for all committee and Board meetings

b) Comprehensive strategic planning, budgeting and management accounting

c) Established organisational structure and lines of reporting

d) Clear authorisation and approval levels

The Trustees recognise, however, that these systems can only provide reasonable, not absolute assurance that major risks have been adequately managed.

Reserves Policy

Honicknowle Commnet Ltd is currently dependent on successful funding bids to sustain its charitable activities, as earned income alone would not allow the charity to continue operating. This means that if there were to be a gap in the charity’s funding sources it is likely that the charity would have to close down.

To avoid closure if funding difficulties were to happen the Board of Honicknowle Commnet Ltd has agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of 3 months.

The main concerns of the Board are to ensure:

That staff can continue working, primarily to secure new funding, That members/service users are supported to move on to other services.

It is thought that reserves of £18,000 would be needed to continue running for at least three months.

These reserves have been built up from unrestricted income. The level of reserves will be reviewed every six months and the policy reviewed annually.

OBJECTIVES AND ACTIVITIES

The objectives of the charity in the year under review were:

a) The relief of persons resident in the City of Plymouth with a particular regard to Honicknowle and the surrounding areas who are in condition of need, hardship and distress.

b) The advancement of education (including pre-school) of persons resident in Honicknowle and the surrounding areas.

c) Providing or assisting in the provision of facilities for recreation and other leisure time occupation for the inhabitants of Honicknowle and the surrounding areas in the interest of social welfare with the objects of improving conditions of life for the said inhabitants. d) Any charitable purpose for the general benefit of the inhabitants of Honicknowle and the surrounding areas.

Page 3

Honicknowle Commnet Limited

REPORT OF THE TRUSTEES (incorporating the directors' report)

for the year ended 31st March, 2025

ACHIEVEMENTS AND PERFORMANCE

Honicknowle Commnet Ltd is now approaching its 26th year of working in and closely with the local community. Our success has been built on our passion and commitment for making sure that all services we offer are community led with a focus on delivering services which provide opportunities for both social and personal development for all service users. We use a wide variety of delivery methods including one- one support, group work, consultation and peer research. All of our provision is identified by local people, therefore it is service user led. This enables us to channel resources to meet those needs in the most appropriate way. Our focus has been based on delivering projects and supporting local people alongside fundraising to ensure that we can continue to provide this very much needed service.

Our Youth Work provision for young people aged between 10- 25 years is delivered in line with Plymouth City Council’s Youth Service Curriculum Framework, in Every Childs Matters Outcomes and the Hear by Right Standards.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The directors are responsible for preparing the Annual Report and financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the surplus or deficit of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;

-prepare the accounts on the going concern basis, unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements 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 PROVISIONS

This report has been prepared in accordance with the small companies regime of the Companies Act 2006.

a) For the period ended 31/03/25 the company was entitled to exemption under section 477 of the Companies Act 2006.

b) The Members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

Signed by order of the directors:

……………………………………. Signed Director ……………………………………. Print Name

Dated:…………………………….

Page 4

REPORT OF THE EXTERNAL EXAMINER TO THE DIRECTORS OF

Honicknowle Commnet Limited

ON THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH, 2025

Respective responsibilities of directors and the external examiner

As described on page 3, the company's directors are responsible for the preparation of financial statements. It is my responsibility to state whether, as a result of my examination procedures, particular matters have come to my attention.

Basis of Independent Examiner's Report

My examination was carried out in accordance with the general directions given by the Companies Act 2006. An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records . It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as directors, concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention: 1) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with the Companies Act 2006 and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met: or 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding on the accounts to be reached.

Signed:…………………………

M. Vickery St. Kew Accountancy Ltd.

Date: 7th August, 2025

Page 5

Honicknowle Commnet Limited

Statement of Financial Activities (including an Income and Expenditure Account)

(A Company Limited by Guarantee)

for the year ended 31st March, 2025

Notes
Incoming Resources
Incoming resources from generating funds:
Activities to generate funds
Investment Income
Incoming resources from charitable activities
4
Other incoming resources
5
Total Incoming Resources
Resources Expended
Charitable Activities
6
Governance Costs
7
Total Resources Expended
Net Incoming Resources:
Net movement in Funds
Total Funds at 1st April 2024
Internal Transfer of Funds
Total Funds at 31st March 2025
Unrestricted
Funds
£
-
1,497
1,424
-
2,921
3,683
-
3,683
-762
31,133
30,371
Designated
Funds
£
-
-
-
-
-
4,246
-
4,246
-4,246
188,638
184,392
Restricted
Funds
£
-
-
80,523
-
80,523
87,737
622
88,360
-7,836
43,174
-
35,338
Total
Funds
2025
£
-
1,497
81,948
-
83,445
95,666
622
96,288
-12,844
262,945
-
250,101
Total
Funds
2024
£
-
1,270
96,810
-
98,080
108,882
597
109,479
-11,399
274,344
-
262,945

Page 6

Honicknowle Commnet Limited

(A Company Limited by Guarantee)

BALANCE SHEET AS AT 31ST MARCH, 2025

Notes
£
£
31/03/25
FIXED ASSETS
Tangible Assets
12
166,392
CURRENT ASSETS
Debtors & Prepayments
13
1,121
Cash at Bank & in Hand
3
114,975
116,096
CREDITORS:
Amounts falling due within one year
14
32,385
NET CURRENT ASSETS
83,711
TOTAL ASSETS LESS CURRENT LIABILITIES
250,101
NET ASSETS
250,101
CAPITAL AND RESERVES
Restricted Funds
16
35,338
Reserves
16
18,000
Designated Funds
16
166,392
Unrestricted Funds
16
30,371
Profit and Loss Account
250,101
For the year ended 31/03/25 the company was entitled to exemption under section 477
of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with
section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements
of the Act with respect to acounting records and for the preparation of accounts.
The accounts have been prepared in accordance with the provisions applicable to
companies subject to small companies' regime.
£
£
31/03/24
170,638
623
122,478
123,101
30,792
92,309
262,945
262,945
43,174
18,000
170,638
31,133
262,945
£
£
31/03/24
170,638
623
122,478
123,101
30,792
92,309
262,945
262,945
43,174
18,000
170,638
31,133
262,945
262,945

ON BEHALF OF THE BOARD:

Director Director
Print Name Print Name
Approved by the Board on: :-Date :-Date

Page 7

Honicknowle Commnet Limited

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st March, 2025

1. ACCOUNTING POLICIES:

Accounting Policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

Basis of Accounting

The financial statements have been prepared under the historical cost convention and on an Accruals basis, in accordance with the Financial Reporting Standard for Smaller Entities (effective April, 2008), the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March, 2005 (SORP 2005) and the Companies Act 2006.

Incoming Resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Grants, including grants for the purpose of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

Resources Expended

Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which can not be recovered.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly and those of an indirect nature necessary to support them.

Unrestricted Funds

Unrestricted funds are donations or other general income receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

Designated Funds

Designated funds are unrestricted funds earmarked by the management committee for particular purposes.

Restricted Funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, together with a fair allocation of management and support costs.

Tangible Fixed Assets

Tangible Fixed Assets are stated at cost less accumulated depreciation.

For valuation purposes, depreciation is calculated at the following annual rates, in order to write off each asset over its estimated useful life:

Fixtures, Fittings and Equipment:25% over four years on a straight line basis. Property:2% on a reducing balance.

Reserves and Designated Funds

To avoid closure, if funding difficulties were to happen, the Board of Honicknowle Commnet Ltd. has agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of 3 months.

The main concerns of the Board are to ensure:

Currently funding has been secured but, if difficulties were to arise, then it has been calculated that reserves of £18,000 would be needed to continue running for at least 3 months. These reserves have been built up from unrestricted income.

The level of reserves will be reviewed every 6 months and the policy reviewed annually.

The capital asset valuation of the premises used reflects the purchase price less any accumulated depreciation. It does not represent any bank funds physically held.

Page 8

Honicknowle Commnet Limited

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st March, 2025

2. DONATIONS

2. DONATIONS
Unrestricted
Restricted
£
£
General donations
1,424
-
1,424
-
3. CURRENT ASSETS: Cash and Bank
Barclays - Business Premium Account (120)
Barclays - Community Account
Barclays - Business Premium Account (326)
Petty Cash
Unrestricted
Restricted
£
£
1,424
-
31/03/2025
31/03/2024
Total
Total
£
£
1,424
203
1,424
-
1,424
203
31/03/2025
31/03/2024
£
£
100,292
103,460
14,348
14,583
-
4,435
335
248
114,975
122,727

4. INCOMING RESOURCES FROM ACTIVITIES TO FURTHER THE CHARITY'S OBJECTS

Fees
Grants:
Children In Need
PCC Local Councillor
Peoples Health Trust
Big Lottery - Million Hours
Big Lottery - Reaching Communities
Plymouth Octopus Project (accrued to 23/24)
Donations
5. OTHER INCOMING RESOURCES
Room Hire
Interest
Sundry
Unrestricted
Restricted
31/03/2025
31/03/2024
Funds
Funds
Total
Total
£
£
£
£
-
-
-
-
-
33,046
33,046
17,361
-
1,000
1,000
-
-
8,988
8,988
15,578
-
22,778
22,778
58,568
-
14,711
14,711
-
-
-
-
5,000
1,424
-
1,424
203
1,424
80,523
81,948
96,710
Unrestricted
Restricted
31/03/2025
31/03/2024
Funds
Funds
Total
Total
£
£
£
£
765
-
765
-
1,497
-
1,497
1,270
-
-
-
101
2,262
-
2,262
101

Page 9

Honicknowle Commnet Limited

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st March, 2025

6. COSTS OF CHARITABLE ACTIVITIES

Charitable Activities Unrestricted Designated
Restricted
31/03/2025
31/03/2024
Fund
Fund
Fund
Total
Total
£
£
£
£
£
3,683
4,246
87,737
95,666
108,882
3,683
4,246
87,737
95,666
108,882

7. GOVERNANCE EXPENDITURE

**Unrestricted ** Designated Restricted 31/03/2025 31/03/2024
Fund Fund Fund Total Total
£ £ £ £ £
622 - - 622 597
622 - - 622 597

8. NET INCOMING/(OUTGOING) RESOURCES FOR THE YEAR

This is stated after charging:
Accountants' Remuneration
Depreciation
Unrestricted Designated
Restricted
31/03/2025
31/03/2024
Fund
Fund
Fund
Total
Total
£
£
£
£
£
622
-
-
622
597
-
-
4,246
4,246
4,246
622
-
4,246
4,868
4,843

9. STAFF COSTS AND NUMBERS

Staff costs were as follows:
Salaries and wages
Tax and NI
Pensions
31/03/2025
31/03/2024
£
£
54,838
69,654
4,502
9,164
1,600
2,556
59,340
78,818

No employee received emoluments of more than £60,000 (2024 none).

Page 10

Honicknowle Commnet Limited

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st March, 2025

The average weekly number of employees during the year, calculated on the basis of full time equivalents, was as follows:

Full Time
Part Time (5 in total) FTE Equivalent
31/03/2025
31/03/2024
No
No
None
2
2
3
2
7

10. TAXATION

The charity's activities should fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts and we have applied for dormancy.

11.TRANSACTIONS WITH THE TRUSTEES

During the year the company did not reimburse trustees' expenditure.

12. TANGIBLE FIXED ASSETS

Brought Forward
Additions
Fully Depreciated
As at 31st March, 2025
Depreciation
Brought Forward
Charge for the period
Fully Depreciated
As at 31st March, 2025
Net Book Value:
As at 31st March, 2025
Net Book Value:
As at 1st April, 2024
Land &
Fixtures,
Buildings
Fittings &
Total
Equipment
£
£
£
212,306
-
212,306
-
-
-
-
-
-
212,306
-
212,306
41,668
-
41,668
4,246
-
4,246
-
-
-
45,914
-
45,914
166,392
-
166,392
170,638
-
170,638

13. DEBTORS: Amounts falling due within one year

Trade Debtors
Prepayments
31/03/2025
31/03/2024
£
£
405
-
716
623
1,121
623

Page 11

Honicknowle Commnet Limited

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st March, 2025

14. CREDITORS: Amounts falling due within one year:

31/03/2025 31/03/2024
£ £
Trade Creditors 1,992 1,594
Grant Accruals: Big Lottery - Million Hours 20,438 13,548
Children in Need 9,955 15,650
32,385 30,792
15. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted Designated Restricted Reserves Total
Funds Funds Funds Funds Funds
£ £ £ £ £
Tangible fixed assets - 166,392 - - 166,392
Current assets 71,376 18,000 26,720 116,096
Current liabilities 32,385 - - - 32,385
Net assets as at 31st March, 2025 38,989 184,392 26,720 - 250,101

16. MOVEMENTS IN FUNDS

Restricted Funds
Grants:
Children In Need
Big Lottery - Million Hours
Big Lottery - Reaching Communities
Peoples Health Trust
PCC Counsellors' Fund
Lloyds Bank
TOTALS
Designated Funds
Closure and Redundancy Costs
Capital Asset (Building)
Unrestricted funds:
Unrestricted Funds
Total Unrestricted Funds
Total Funds
Incoming
Outgoing
01/04/24
Resources
Resources
Transfers
31/3/25
£
£
£
£
£
-
33,046
33,046
-
-
15,924
22,778
38,702
-
-
-
14,711
6,093
-
8,618
-
8,988
8,283
-
705
-
1,000
235
-
765
27,250
-
2,000
-
25,250
43,174
80,523
88,359
-
35,338
18,000
-
-
-
18,000
170,638
-
4,246
-
166,392
188,638
-
4,246
-
184,392
31,133
2,921
3,683
-
30,371
31,133
2,921
3,683
-
30,371
262,945
83,445
96,288
-
250,101

Page 12

Honicknowle Commnet Limited

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st March, 2025

17. CAPITAL COMMITMENTS

The charity has no capital commitments as at 31st March 2025 or 31st March 2024.

18. COMPANY LIMITED BY GUARANTEE

Honicknowle Commnet Ltd. Is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required, not exceeding £1, to the assets of the charitable company in the event of its being wound up whilst he or she is a member, or within one year after they cease to be a member.

19. PURPOSES OF RESTRICTED FUNDS

Grants: -

Big Lottery, Reaching Communities This project aims to develop stronger links with different organisations
Fund “Horizon” specific to local needs and to broaden the reach of the TYLA project.
Four year project commencing 02 January 2025.
Big Lottery, Million Hours Fund "TYLA"This project aims to support the local community, including the provision of a
weekly foodbank and the development of a community garden.
Children In Need (The Fusion Project) To fund working with young people aged 13 – 16 years who are at risk of, or
involved in, sexual exploitation or criminal exploitation and anti-social behaviour.
Lloyds Bank General undesignated funding to support any activities or costs that further the
charitable purpose.
Local Councillors Grant. Funding towards the Community Garden project.
and support.
People's Health Trust Funding a delivery program aimed at supporting parent of children with autism.

These notes form part of the financial statements

Page 13

The following pages do not form part of the statutory accounts.

Honicknowle Commnet Limited

Statement of Financial Activities (including an Income and Expenditure Account)

(A Company Limited by Guarantee)

for the year ended 31st March, 2025

2025 2024
£ £ £ £
Incoming Resources
Incoming resources from generating funds:
Activities for Generating Funds:
Fees - -
- -
Investment Income
Bank Interest Receivable 1,497 1,270
1,497 1,270
Total Incoming resources from generating funds: 1,497 1,270
Incoming resources from charitable activities
Grant Funding
Big Lottery Million Hours 22,778 58,568
Big Lottery Reaching Communities 14,711 0
Children In Need 33,046 17,361
Peoples Health Trust 8,988 15,578
PCC Counsellors' Fund 1,000 -
POP - 5,000
80,523 96,507
Other incoming resources
Donations 1,424 203
Miscellaneous - 101
1,424 304
Total Incoming Resources 83,445 98,080

Page 14

Honicknowle Commnet Limited

Statement of Financial Activities (including an Income and Expenditure Account)

(A Company Limited by Guarantee)

for the year ended 31st March, 2025

Resources Expended
Costs of Generating Funds: 2025 2024
£ £ £ £
Charitable Activities
Wages and Salaries 54,838 69,654
Tax and NI 4,502 9,164
Pension 1,600 2,556
Staff Travel - 41
Training 84 -
Activities and Trips 2,777 1,862
Materials 844 3,061
Transport 227 987
Catering 432 707
Office Costs 924 809
Utilities/Rates 6,349 6,859
Telephone and Internet 1,199 486
Memberships & Subscriptions 2,168 595
Insurance 2,055 1,736
Security - 343
Health/Cleaning 183 218
Repairs and Maintenance 11,757 5,497
Consultancy 900 -
Donations 500 -
Sundry 45 60
Depreciation 4,246 4,246
Charitable Activities Total Expenditure 95,632 108,882
Governance Costs
Independent Examination 656 597
Total Governance Costs 656 597
Total Resources Expended 96,288 109,479
Net Outgoing Resources for the Year: -12,844 -11,400

Page 15