St. George's Lupset Llrnltèd Charlty No. 1094331 Company No. 03848228 Trustees, Report and Audlted Accounts 31 Augusl 2025
SL Georye's Lupset Llmited Contents Pages 2to8 Trustees. Annual Report Audltor's Report statement of Flnancial ActNities 9t012 13 Summary Income and Expenditure Account Balance Sheet 14 15 Statement of Cash flows 16 Notes to the Accounts 17to27 Page I
St. George's LuPS Umlted Trustees Annual Rèport The Tru5tee5, who are also directors of the charity for the purpose5 of the Companies Act 21X)6, present their report wlth the audSted flnanclal statements of the charlty for the year ended 31 August 2025. REFERENCE AND ADMINisfRATIVE DETAILS Company No. 03848228 Charlty No. 1094331 Prlncipal Office St Geor8es Comrnunlty Cerstre Broadwav Wakefield West Yorkshlre WF2 8AA R*stered Offlce St George's Communfty Centre Broadway Wakefield West Yorkshlre WF2 8AA Dlr¢rtor$ •nd TNstse$ The Dlrectors of the charltable company are Its Trustees for the purposes of charlty law. The tollowSng Dlrectors and Trustees served durlng the year: C.P.M. Brown M.W. Holt (Reslgned l August 20251 V.L. Hughes R.E. Jackman F. Jackson D.L. Kllburn J. MCGIII M. Tattersall L. Taylor K. Toney A.E. Tost (Resigned 9 January 20261 E.1. Woodhou5e Audltor Hansons St Oswald House St Oswald Street Castleford WFIO IDH Page 2
St. George's Lupset Llmited Trustees Annual Report Bankers Unity Trust Bank pl¢ 9 Brindley Place Birmingham B12HB OBJECTIVES AND AcfiviTIES The purpose of the charlty as set out In its governlng document. St George's charltable objectives are.. To promote any charitable purposes for the beneflt of the public, princlpally but not exclusively in the area of West Wakefleld and it5 envlron5, wlthout distinction of sex, sexual orientatlon, race or polltlcal or religlous opinions, dlsablllty or age by provldlng servlces and artlvltles and In partnership with other5 to provlde Services and other actlvltles whlch ?re assoclated wlth the advancement of educatlon, chlld care, health and well-beln8, thereby Improving the condltlons of lffe for the sald people. The Trustees aims are for the charlty to recognlse actlvitles that wlll beneflt the local communlty within the oblective5 set out above. In doing so, they have regard to the guldance contalned In the Charity Commmlsslon's general guidance on publlc benefit in revlewing aims and oblectlves in plannlng its future activities every year.. The revlew helps the Trustees to ensure that the charlty's aims, objettlves and actlvltles remalned focused on Its stated purposes. Thls report looks at what the charlty ha5 achleved and the outcome5 of Its work durlng the reportlng perlod. The Trustees report the success of each key actlvlty and the beneflts the charbty ha5 brou8ht those groups of people that itls Set up to help. The charity's prlnclpal actlvftles are: The provision of childcare servlce5 Provlsion of tsrgeted health and wellbeing servlces RISK MANAGEMENT St Geor8es operates a Rlsk Management Pollcy and a Buslness Contlnulty Plan both of which are regularly updated. ACHIEVEMENTS AND PERFORMANCE Durlng the past year, the work of the team and trustees sought, wr¢h Considerable success, to develop new and malntaln ex15ting creatlve partnership arrangements wlth local, statutory and oiher VCSÉ organlsatlons. In dolng so St Geor8e's role as a key comMunV hub, was. once more, widely recognised and supported. The organisation continued to pursue its maln alms whlch include... lal The provision of high*uality childcare and supportlng parents to help thelr children reach thelr full potential. Ibl Provlding and maintaining opportunltles for le8rnlnB for people of all ages. Icl Maintaining a range of opportunitles to help people improve thelr wellbelngi through increaslng awareness of what may be on offer, and their ability to connert wlth others, by becomlng more active and by considerlng ways of giving back and contrlbuting to their communltles. Idl Worklng In partnershlp with other agencies and organlsatlons whlch share its ethos and ambltlon. Page 3
St. Geor8e's Lupset Limited Trustees Annual Report The under 5-year-old Chlldcare Service continued to be successfully delivered from four settln8s. The full day-care service at two of those settlngs thrived and waiting lists had developed. During the year. 111)% of chiltlfen left the nurseries at an appropriate age of development and were deemed to be '5chool read. Posltlve feedback was received from local schools during trat)sitlonal vislts. At our two sessional nurserl•s support was provided for several children with additional educational need5. Our childcare staff members contlnued to d15play excellent PTofessional worl and training programmes have proved effectlve In malntalning a high-quallty servlce, glving priority to safety, chlldren's pro8ress and value for money. We continued to provide services assoclated wlth oral health for pre-school children and maintalned effective working relationshlp5 wlth other nurserles to dellver a Supervlsed Toothbrush Scheme In the a3, Involvln8 54 nurserle5 across the di5trlct. Groups for bables and parent5lguardlans were estab115hed durlng the year, and 57 sesslons were arranged wbth an emphasls on soclalbsing, confidence buildin8 and en8aginB Wlth different forms of plav. A wlde-rangin& accredlted learnln8 pro8ramme contlnued to be dellvered throughout the year. Through partnershlp wlth 10 different provlders 1479 hours of learnlng were accessed. At the same tlme a range of soclalllnt•r•st courses were offered. Including cookery, cake decoratlon, Relkl and medbtatlon, and Yoga. Hobby related 5esslon5 associated wSth In¢asIng wellbein8 Included a Thursday Leisure Club1250 attendances), a Frlday lunch club and regular, craft workshops168 were attended durlng the yearl. We have continued to provide emergency food parcels and run a volunteer led food pantry servl¢e. Many people accessing our food provlslon We also supported by other services wlthln St George's. Food Parcels were provlded In emer8ency sltuatlons, such as a lob1055, relatlonshlp breakdown or an unexpected blll. Our Food Pantry membershlp scheme provlded longer term 5UPPOrt wh115t offerln8 dlgnltY* cholce and hope. Our volunteer pro8ramme contlnued to expand durlng the year. Our servlces and actlvltles Involved 91 volunteers wlth 23 new re¢rult5. The age range of volunteers was from 13 to 80 years old. Durlng the year our Youn8 Futures Servlce engaged wlth more than 1600 dlfferent children and Young People. Our Team dellvered all year-round activlties for children and youn8 people aged 5-25 and an Open Acce55 Youth seThlce.We tontinued to run moblle detached sesslons whlch targeted harder to reach young people, Our Future 5elph servlce, associated wlth mental health sUPPOrt, enga8ed wlth a 518nlflcant number of young adults aged 16-25 In the West of Wakefleld. Through thSs prolect 33 young people were able to galn employmenL 22 achleved Improved housing conditlons, 18 went on to further education and 8 became volunteers. Our Walk-ln Wardr•)be service helped many young people to acce55 clothes, unlform5, toiletrie5 and sanitary Item5. Through our Spokes proJert 105 young people engaged with the repair and maintenance of cycles and scooters. We established a weekly men'5 5UPPOrt group (No 8u115 Hltl at which, through games and refreshment, members wefe able to Sha experlences and socialise in a friendty atmosphere. This has become an increasingly successful project during the year. Page 4
SL GeorgÈ'5 Lupset Llmlted Trustees Annual Report Through our Connect West Wakefleld initlatlve we supported people who found themselves lonely and socially isolated. This project encoLtraged meeting new people and finding activftles and interests which contributed to better experiences of wellbeing. We continued our work with partners including the Local Authorityi two Universities an(i Prosper Wakefield District to deliver year 2 of the 5-year programme Health Determinants Research Collaboration IHDRCI Wakefleld. Thls Is a$50ciated with increasing communhy.based research capacity and ski115. The project seeks to understand what real ifferts people's health antl wellbelng and use research evidence gathered through Communbty Engagement and promote new culiures of related policy development within the Statutory sector a550clated wtth the Wlder Oeterminants of Heatth. Our mlnlbus has been available for hire by community organlsatlons such as schools, charltles and 50clal groups. It has a150 been used internallyi SUPPOrtlng a number of activktie5 such as the Friday Lunch Club and Happy Healthy Holidays. This has been an entlrely volunteer run seNice, with the support of our registered volunteer drlvers and a volunteer chaperone. The main Centre provided a communlty café whlch Is open to the general publlc, and It contlnued to accommodate meetln8s from a range of public and VCSE sector partnershlp organlsatlons. As an employer we sought to SUPPOrt and encourage our staff throu8h carlng and cohent management systems and in our commitment lo continulng professlonal development. FINANCIAL REVIEW Ourlns the year, Incomlng resources have exceeded outgolng resources by £581: a surplus of Incomlng resources over outgoing resource5 Of £25,252 in respect of unrestrlcted funds and net out8oln8 resources over Incomln8 resources of £24,671 in respect of restrlcted funds. Wlth regard to restrlcted funds thls15 not unusual due to funds belng expended over several accountlng perlod5 wherea5 the related Incomlng resources are recognlsed when we acqulre the rlght to recelve them. With regard to unrestricted funds, in view of our strong flnanclal position, due to the Impact of Issues such a5 the cost of living crisis we contlnued to provlde a number of Community services beyond the funds recelved for them. The flnanclal pos10 at the balance Sheet date remalns very poslllve, wlth unrestrlcted reserves of £341,65912024.. £316,407 and restrlcted reserves of £411,40412024: £436,075). RESERVES POLICY St George's reserves policy seeks to make provlslon to cover the costs of two months opefatlon In the event of the organisation havlng to wind up. It held the following types of reserves, {al Restricted reserve5, which accumulate throuBh the SoUrc1ng of speclfic projetts. Ibl General unrestricted reseNes which have accumulaled from general grants and fee5 charge. Icl Designated unrestricted reseNes which cover These reserves include provision for redundancies and other items. PLANS FOR FUTURE PERIOOS In line wlth the purposes descrlbed In Its Memorandum and Artlcles of Assoclatlon and the broad dlrection provided for in its Strategy Map and on the basis of our Impact assessment, we will seek to... Page 5
SL Geor8e's Lupset Llmlted Trustees Annual Report lal Increase its engagement with people wlthln the communities it serves in orderto better understand the changing nee(Is and aspiratlons of those people. Ibl Review and develop Its chiidcare servites in accordance with the changin8 need5 and aspirations of people in the communities in its areas of benefit. Icl Continue to develop a model of sustainabilkty for all four nursery settings. Idl Make progress on nursery staff recruitment having regard to the need for appropriate skllls and experience. el Continue to relate Its learnin8 pro8rammes to the economic and social needs of its communities. If) Increase the number and varlety of avallable courses. (gl Improve data collectlon on Job placements and servlce user beneftts. Ihl InCaSe the number of volunteer- led actlvitles and volunteer work placements. lil Increase attendance at all its service5/activbtles by currently under-represented groups of people. (hl Explore ways of developln8 Its servlce to more and dlfferent groups of youn8 people In such a way that asplratlons are ralsed and pathways to fulfilment created. Ikl Secure more resource support for our Youth servlce5. 111 Develop a model of sustalnablllty for our communlty eafé. Im) Improve our minibu5 service by increased advertlslng, driver recruitment and more Internal servlce use. Inl Develop further our data collertlon systems. lol Prepare and adopt a Fundralsln8 Strategy In Pursuance of long-term sustalnablllty. Ipl Contlnue to operate as an effectlve partner In dellverlng the commUny-based searCh IHDRCI projert. Iql Contlnue to develop the skllls and potentlal of Its managers and members of Its staff team. Irl Contlnue to work creatlvely wlth key partners In the statutory and thlrd sector which Sha Its ethos and priorbtles assoclated wlth ¢ommvnllY we1lbe1n and development. Isl Recrubt more trustees wlth approprlate skllb, experlence and commltment. Itl Develop ah approprlate successSon plan for trustees and key managers and staff members. lul Revlew the risk assessment strate8y In Ilne wlth the Rlsk Management Pollcy. STRucfvRE, GOVERNANCE AND MANAGEMENT G¥wernln8 Document. The chartty is a company limited by 8uarantee without share capital. It was Incorporated on 21st September 1999. It 15 0Ver¢ bv a m¢morandum and arti¢les of a55oGiatlon, Tho Ilahlllty of thp rrisstp.ps in the event of the company beln8 wound up Is Ilmlted to a sum not exceedlng £1. Recruitment and appolntment of new trustees. The trustee5 of the charity are 3150 directors for the purposes of company law. Trustees are appointed at the AGM or co-opted between AGM5 to ensure that the board has the skills requlred to govern the organisation. (co-opted Trustees then stand for election at the AGM following thelr co-optionl- All trustees are provlded wlth an induction programme Ilncludlng an Indurtion pack), delivered by the Chalr and the CEO. Page 6
St. George's Lup5et Limited Trustees Annual Report Organlsatlonal structure. St Georges Lupset Ltd has a board of 12 trustees who meet approximately every 4 week5 and are responslble for the strategic direction and policy of the charity. The Board has a variety of professional skills, relevant to the work of the charty. The board had delegated certain powers of scrutiny to a Finance and Sustainability Committee and a Human Resources Commf(tee, which report to the full board of trustees at each meeting. The CEO sits on the board but has no voting rights. A scheme of delegation is in place, wlth the day-to-day sPonsIbl11tY for the provislon of services resting with the CEO, who is also responsible tor en5urlng that the charity delivers services specified and that key performance indicators are met. St Georges operates a relatively flat organlsatlon81 structure, which alms to encourage personal responsibility and innovation amongst staff. Regular reports to peers, line managers and the St George5 board ensured accountability from the executlve team. RELATED PARTIES AfrID RELATIONSHIPS WITH OTHER ORGANISATIONS Si Georges Is a key, membership organSsation of Nova Wakefield Distrlct Ithe maln Thlrd Sector nfrastructure organ15alion In Wakefleldl, Wakefield Young Llves Consortlum and Locality, a strateglc organlsatlon whl¢h seeks to support the Interests of community anchor or8anisatlons and charltles. It Is also part of a network of Communlty Anchor5 whlch operate across Wakefleld Dlstrlct to serve the Interests and needs of local communities. ststement of truste•s' respon$lbllltlés In relatlon
the fln8ndal statements The Trustees are responslble for preparing the Trustee5' annual report and the financlal statements In accordance wlth appllcable law and United Klngdom Generally Accepted Accounting Practice. Company law requlres the trustees to prepare flnanclal statement5 for whlch glve a true and falr vlew of the state of affalrs of the charltable company and of the Incomlng resources and appllcatlon of resources. Including the income and expenditure, for the charltable company for that perlod. In preparlng these financial statements, the trustees are requlred to., select Sultable accountlng policies and then apply them conslstentty; observe the method5 and Principles in the Charltles SORP,. make jud8ements and estlmates that are reasonable and prudent; state whether applicable UK èccounting standards have been followed, subject to any material departures dlsclosed and explalned in the financial statements: prepare the flnancbal statements on the goln8 concem bas15 unle55 It Is Inapproprlate to presume that the tharlty wlll contlnue In buslness. The Trustees are responslble for keeping proper accounting records that disclose with reasonable accuraLy at any tlme the fSnanclal position of the charlty and to enable them to ensure that the financial statements comply wlth the Companies Act 2006. The Trustees are also responslble for 5afeguardlng the assets of the charity and hence takin8 rea50nabte step5 for the preventlon and detectlon of fraud and other Irregularities. ststement of dlsd05ure of InforniatSon to audltor So far as the trustees are aware, there is no relevant audlt information of which the company's auditors are unaware and each trustee has taken all the steps that he or she ought to have taken a5 a trustee In order to make himself or herself aware of any relevant informatlon and to establish that the company's auditors are aware of that Informatlon. Page 7
St. George's Lupset Llmlted Trustees Annual Report The above report ha5 been prepared In accordance with the provlslons applicable to companies subject to the small companles regime as set out in Part 15 of the Companies Act 2006 and In accordance with the Charities SORP IFRS 1021. Sl8ned on behalf of the board M.W. Holt Trustee 29 May 2026 Pa8e 8
St. George's Lupset Llmlted Audit Report Unquallfied Independent Audttor's Report to the Members of St. George's Lupset Umlted Opinion We have audited the accounts of St. George's Lupset Llmrted Ithe'charitable company'l for the year ended 31 August 2025 which comprise the Statement of Financial ActiVTties, the Summary Income and Expenditure Account, the Balance Sheet, the Statement of Cash Flows and the Notes to the Accounts, includlng a summary of slgniflcant accounting policies. The financlal reportin8 framework that has been applied in their preparatlon Is appllc3ble law and United Kingdom Accountlng Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republlc of Ireland, (United Klngdorn Generally Accepted Accounting Practice). In our opinlon the accounts: glve a true and fair vlew of the state of the charitable company's affairs as at 31 Au8USt 2025 and of bts profrt/loss for the year then ended; • have been proper prepared In accordance wlth United Klngdom Generally Accepted Accountlng Practice,. and have been prepared in accordance wlth the qUIrementS of the Companles Act 20)6. Basls for oplnlon We conducted our audbt In aCCOfdance wh Internatlonal Stsndards on Audltlng IUKI IISAs IUKI and pplicable law. Our responslbllltles under those standards are further descrlbed In the Audltorf5 responsibllktles for the audlt of the accounts sectlon of our report. We are independent of the charltable company in accordance wlth the ethlcal requlrements that are relevant to our audlt of the accounts In the UK, includin8 the FRC'S Ethlcal Standard, and the provb51ons avallable for small entltles, In the clrcumstances set out below, and we have fulfilled our other ethlcal spOnsIbl11t1eS in accordance wlth these requlrements. We belleve that the audlt evldence we have obtalned is sufficient and approprlate to provlde a basls for our oplnlon. ConcluJlon$ relatlng to 8olnK ¢oneèrrt We have nothlng to report In respect of the followlng matters In relatlon to whlch the ISA5 IUKI requlre us 10 report to you where: the trustees, use of the goin8 concern basls of accountlng In the Preparatlon of the accounts Is not approprlate. or • the trustees have not dSs¢losed in the accounts any identified material uncertalntie5 that may cast signiflcant doubt about the charltable company's ability to contlnue to adopt the going concern basls of accounting for a period of at least twelve months from the date when the accounts are authorlsed for issue. Other Infomiatlon The other informatlon comprlse5 the Informatlon Included In the trustees, report and accounts, other than the accounts and our 3ydRorfs report thereon. The trustees 3re responslble for the other Informatlon. Our opinion on the accounts does not cover the other informatlon and. except to the extent otherwise explicitly 5tited in our pOrt. we do not express any form of assurance concluslon thereon. Page 9
St. George's Lupset Llmlled Audlt Report Unquallfled In connettion with our audit of the account5. our responsibility is to read the other informatlon and. In doing 50, con51der whetherthe other information is materlally Inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially mlsstated. If we identify such material inconsistencies or apparent material misstatements,we a required to determine whether there is a material misstatement in the accounts or a material mi55tatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information,we are required to report that fact. We have nothlng to port in this regard. Oplnlon on other matters prescrlbed by the Companles Act 2006 In our opinlon, based upon the work undertaken In the course of the audlt-. • the Informatlon 8lven In the tiustees, report for the flnanclal year for whlch the account5 are prepared Is consistent wbth the accounts- and • the trustees, report has been prepaTed in accordance wSth appllcable legal requlrements. Matters on whlch we are requlred to report by exceptlon In the Ilght of the knowledge and understandlng of the charltable company and Its envlronment obtalned In the course of the audlt, we have not Identlfled materlal mi55tatements In the trustees, report. We have nothing to report In respect of the tollowln8 mètters In latIon to whlch the Companles Act 2006 requlres us to report to you If, In our oplnlon,. adequate and proper accountin8 records have not been kept. or returns adequate for our audSt have not been recelved from branches not vlsited by u5; or • the accounts are not In agreement wrth the accountlng record5 and returns; or • certain dlsc105ures of trustees, remuneratlon specsfied by law are not made: or we have not recelved all the Informatlon and explanatlons we requlre for our audlt,. or • the trustees were not entltled to prepare the accounts In accordance wlth the small companles reglme and take advantage of the small companles, exemptions in preparlng the trustee5' report and from the iequirement to prepare a strate8lc report. Résponslbllltles of trustees As explained more fully In the trustees, responslbllltles statement found In the trustees, report, the trustees (who are a150 the dlrectors of the charttable company for the purpose of company lawl are responslble for the preparatlon of the accounts and for belng satlsfied that they glve a true and fair view, and for 5u¢h Internal control as the trustees determine is necessary to enable the preparation of account5 that are free from materlal mlsstatement. whether due to fraud or error. In preparlng the accounts, the trusteès are responsible for assesslnB the charltable company's ability to contlnue as a golng concern, disclosin& as applicable. malters related to goin8 concern and using the golng concern basls of accounting unless the trustees intend to liquidate the charitable company or to cease operatlons, or have no realistic aernatIVe but to do 50. Audltor's responslbllltles for the audlt of the accounts We have been appointed under sectlon 145 of the Charlties Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. Page 10
St. George's Lupset Umlted Audit Report Unqualified Our oblettives are to obtain reasonable assurance about whether the accounts as a whole are free from material misstatement, whether due to fraud or error, and to Issue an auditorfs report that includes our opinion. Reasonable assurance is a hlgh level of assurance, but is not a guarantee that an auilit conducted In accordance wrth ISAS IUKI wlll always detect a material misstatement when exlsts. Misstatements can arise from fraud or error and are considered material rf, individually or In the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these actounts. Our approach to Identlfyln8 and assessing the risk of materlal mlsstatement In respect of irregularitie5, ncluding fraud and non-compliance with laws and regulations We as follows.. The engagement partner ensured that the engagement team coltectively had the approprlate competence, capabilitie5 and 5ki115 to identify or recognise non compliance with applicable laws and regulatlons. We Identlfied the laws and regulatlon appllcable to the company through dlscu551ons wlth dlrertors and management, and from our commercial knowledge of the sector In whlch the business operates. We focused on specifit laws and regulatlons whlch we conslder to have materlal effect on the flnanclal statements or the operatlons of the charltable companyi Includlng the Companles Act 2LK16, taxatlon le8allsatlon, data protectbon, antl brlberyi employment, envlronmental and health and safety. We assessed the extent of compllance wlth the laws and re8Lblations mentloned above through dlscusslons wlth management and Inspectln8 of legal correspondence. Identilied laws and regulatlons We communlcated w6th the audlt team reBularly and the team remalned alert to Instances of non compllance durlng the audlt. We assessed the susceptibllity of the charitable company financlal statements to materlal mlsstatement, Includlng obtèlnln8 an understandln8 of how fraud may occur by: Considerlng the Internal controls In place to mltlgate the rlsk of fraud and non complIan wlth law5 and re8ulatlons. MaklnB enqulre5 to management as to where they conslder there was a susceptlblllty to fraud, thelr knowledge of actual, suspected or alleBed fraud. To address ihe risk of fraud through management blas and overrlde of controls we: Performance analy(Ical procedures to Identlfy any unusual or unexpected relatlonshlps. Assess whether judgements and a55umptlons made In determining the accountlng e5tlmates were IndkatSve of potentlal blas. Investlgated ratlonale behind slgnrflcant and unusual transactlons. Because of the inherert limitations of an audit, there 15 a risk that we wlll not detert all Irregularities. Includlng those leadln8 to a material misstatement in the financial statements or non-compliance with regulation. Thls rtsk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the fsnancial statements, as we wlll be les5 Ilkely to become aware of instances of non-compliance. The risk is also greater regardin8 irre8ularltles occurrin8 due to fraud rather than error, as fraud involve5 intentional concealment, forgery, colluslon, omission or misrepresentation. A further description of our responsibilities for the audlt of the accounts15 located on the Flnanclal Reportlng Council'5 website at www.frc.org.uVauditors responsibilities. This description forms part of our audllorfs report. Page 11
st. Geor8e's Lupset Umlted Audlt Report Unquallfled Use of thls report This report 15 made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 01 the Companie5 Act 2006. Our audlt work has been undertaken so that we might State to the company's members those matters we are required to state to them In an auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charity's members as a bodyi for our audit work, for this report, or for the opinions we have formed. Mark Upex, BA, FCA, Senior Statutory Auditor For and on beh3W of Hansons, Accountants and Statutory Audltors St Oswald House St Oswald Street Castleford WFIO IDH 29 May 2026 Hansons Is elbglble fgr appolnlment as audltor of the charlty by vlrtue of Its eli8ibility for appolntment as audltor of a charlty under sectlon 1212 of the Companles Act 21X)6. Page 12
St. Georye's Lupset Umlted Statement of Finantial Activities for the year ended 31 August 2025 Unrestricted funds 2025 Restrirted nds Totsl lunds Totsl funds 2025 2025 2024 Notss Income and endowments from: Donatlons and legacles Charltable actlvlties Other trading actlvities Investments Other 84,927 1,250.451 1,322 570.027 654,954 1,250,451 1,322 7.544 134,829 564,417 1,128,270 2,128 129,604 5,225 165,786 Totsl 1,473,848 575,252 2,049,IlXI 1,860,601 Expendltui• on: Ralsin8 funds Charltable actlvltles io li 1,854 1,445.396 1,447,250 1,854 2,046,665 853 1.851,564 601,269 Totsl 601,269 2,048,519 1,852,417 Net galn5 on InveslmentS Net In¢offl• 14 26,598 126,0171 1,346 581 8,184 Transfer5 between funds 11,3461 Net lftcom• befor• other ylnsl(losMsl 25,252 124,6711 581 8,184 Other s•lns and105¥es Net movem•nt In lunds 25,252 124,6711 581 8,184 ftecon¢lll•ilofi of fvndi: Total funds brought forward 316.407 436,075 752,482 744,298 Totsl funds rrIed forw•rd 341.659 411,404 753,063 752.482 Page 13
St. George's Lupset Limited summary Income and Expenditure Account for the year eftded 31 August 2025 202S 2024 Income 2.041,556 1,860,601 Intèrest and investment Income Gross Income for the year Expendlture 2.049,100 2.008,556 1,860,601 1,816,300 Interest payable 5,731 Depreclatlon and charges for Impalrment of flxed assets 34,232 34,471 Total expendlture for the ye4r Net Income before tax for the year 2,048,519 1,852,417 581 8,184 Net Income for thè year 581 8,184 Page 14
St. George's Lupset Umlted Balance Sheet at 31 Au8USt 2025 Company No. 03848228 Notes 2025 2024 Flxed assets Tangible assets 16 255,416 255,416 287,144 287,144 Current a$sets Debtors Cash at bank and In hand 17 56,456 522.843 579,299 154,5451 524,754 74,237 442,826 517,063 123,8481 493,215 780,359 127.8771 752,482 Credltors: Amount falling due wlthin one year Net current assets 18 Totsl assets less curreni Ilabllltles 780,170 127,1071 753,063 Credltors: Amounts falllng due after more than one year Tot•1 nét assets 19 The funds of ihe ¢hJrlty R¢strlcted fvnds Unrestrlcted funds Total fundx 20 20 411,404 341,659 753,063 436,075 316,407 752,482 These accounts have been prepared In accordance wlth the speclal prov151ons of Part 15 of the Companles Act 2006 relatlng to small companle5. Approved by the board on 29 May 2026 And sl8ned on its behalf M.W. Holt Trustee 29 May 2026 Page 15
St. George's Lupset limited ststement of Cash flows tor the ye•r ended 31 Au8USt 2025 2025 2024 Cash flows from operatlng artlvltles Net Income per Ststement of Flnanclal Athltles 581 8,184 Adlustments tor: Depreciation of property, plant and equipment Decrease/llncreasel In trade and other recelvables Increase In trade and other payables 34,232 17,781 28,455 34,471 16.7251 6,494 N•t cash provlded by operallni artmtles 81,049 42,424 Cash Ilows from Investlng •rtfvltles Payments for propertyi plant and equipment 12.5041 Net cash used In Investlni a¢tlvltles 12,5041 C•5h flows from fln•ncln8 actlvltles Repayment of borrowln85 1.472 12,6131 Net Cash fromllus•d Inl fln•ndn8 •rtlvltl•i 1,472 12,6131 Net In¢ruse In c•sh Ind c•5h equl¥•lents 80,017 39,811 Cash and cash equlv•lents at the *lnnlng of the year 442,826 403,015 Cash and cash equl¥al•nts at the end ofthe y•ar 522.843 442,826 Components of Cash and cash equlvalents Cash and bank balances 522,843 442,826 522,843 442,826 Pa8e 16
St. George's Lupset LSmitsd Notes to the Accounts for the year ended 31 August 2025 l Accounting pollcles Basls of preparatlon The Charitable Company Is a publlc beneflt enttty as defined by Flnanclal Reporting Starbdard IFRSI 102. The financial statement5 have been prepared in accordance with Accountin8 and Reporting by Charrties: Statement of Recommended Practlce appllcable to charitie5 preparing their accounts in accordance with the Flnanclal Reportlng Standard appllcable In the UK and Republlc of Ireland IFRS 1021 (effective I January 20151 (Charities SORP IFRS 10211, the Financial Reportlng Standard appllcable In the UK and Republic of Ireland IFRS 1021 and the Companie5 Act 2006. The financial statements are prepared on a going concern basls under the historical cost conventlon. The trustees are not aware of any material uncertainties that would lead them to believe that the going concern basls Is not approprlate. The flnanclal statements are presented in 5terlin& whlch Is the functlonal currency of the charltable companyi and rounded to the nearest £1. Chan8è in basis of •ccountln8 or to prevlous accounts There has been no change to the accountlng policies (valuation rules and method of accountingl slnce last year and no changes have been made to accounts for prevlous years. Fund accountln8 Unrestricted funds These are available for use at the dlscretion of the trustees In furtherance of the general objects of the charlty. These are unrestricted funds earmarked by the trustees for partlcular purposes. These are avallable for use subject to restrictlon5 Imposed by the donor or through terms of an appeal. DesSgnated funds Restritted funds Income Recognition of Income Income Is Included In the Statement of Flnanclal Actlvltles ISOFAI when the charlty becomes entiiled to, and vlrtualty certain to CeIve, the Income and the amount of the Income can be measured with sufflclent relSability. Income wtth related Where Income has related expenditure the Income and related expenditure Is expendlture reported gross In the SOFA. DonatSons and legacies Voluntary income recelved by way of grant5, donations and glftsls Included In the the SOFA when receivable and only when the Charity has uncondltSonal entltlement to the Income. Tax reclalms on Income from tax rèclaims Is Included In the SOFA at the same tlme as the donatlons and 8lfts gfftldonatbon to which It relates. Donated servlces These are only included in income Iwlth an equlvalent amount In expendlturel and facilltie5 where the benefit to the Charity is reasonably quantrfiable. measurable and material. Volunteer help The value of any volunteer help received 15 not included In the accounts. Investment Income Thls Is Included In the accounts when receivable. Gain51llossesl on This Includes any galn or loss resulting from revaluing invesiments to market value revaluation of fixed at the end of the year. assets Gainslllossesl on investment assets This includes any gain or loss on the sale of investments. Page 17
SL George's Lup$et Ilmlted Notes to the Accounts EJ(pendlture Recognltlon of expendtture Expenditure is recogni5ed on an accruals basls. Expenditure Includes any VAT which cannot be fulty (overed. and Is reported as part of the expendlture to whSch It relate5. Expendlture on These comprise the costs associated wlth attracting voluntary income, fundraisin8 raisin8 funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delSvery of Its actlvltles and charitable activitles servlces In the furtherance of its oblerts, includlng the maklng of grants and governance costs. All grant expendlture Is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustee5 at the end of the year but not yet paid. These Include those costs assoclated with meeting the constltutlonal and statutory requirements of the Charltyi Sncludlng any audltllndependent examlnatlon fee5, costs linked to the strate8ic management of the Charlty, together wlth 3 share of other admlnlstratlon costs. Where they can be dlrectly attrlbuted, costs are allocated to the project or fund to whlch they relate, Certaln support and overhead costs cannot be directly attrlbuted. Such costs are apportioned between projects or funds accordlng to an agreed formula dependent on the nature of the costs. Examples of bases of apportlonment Include floor area occupied or staff costs. These are support costs not allocated to a partlcular actlvlty. Grants payable Governance costs Apportlonèd costs Other expenditure T•x•tlon The charlty15 exempt from Cofporatlon tax on Its eharllable actlvltles. T•n8lble flxed •55et$ and depre¢latlon Depreciation is provided at the followlnB annual rates In order to wrlte off each asset over its estlmated useful Ilfe.. Freehold property Computer equlpment Motor vehicles 4% Stralght Ilne 25% Reduclng balance 25% Reducln8 balance Flxtures and fittings 25% Reducing balance Trade and other debtars Trade and other debtors are recogn15ed at the settlement amount due after any trade dlscount offered. Prepayments a valued at the amount prepald net of any trade discounts due. Cash and cash equlvalents Cash and cash equivalents comprlse cash at bank and on hand, demand deposlts wlth banks ènd other short-term hi8hly liquid inve5tment5 Wlth orl8lnal maturlties of three months or less and bank overdrafts. In the statement of financial posltion, bank overdrafts are shown wlthln borrowlngs or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Page 18
St. George's Lupset ilmited Notes to the Accounts Trade and other credltors Short term creditors are measured at the transacllon price. Other creditor5 and provisions are reco8nised where the charity has a present obllgation resulting from a past event that will probably result In the transfer of funds to a third party and the amount due to settle the obligation can be rnea5ured or estimated reliably. Creditors and provislon5 are normally iecogni5ed at their settlement amount after allowing for any trade discounts due. leased assets Where the charlty enters Into a lease which entai15 takln8 substantlalty all the rlsks and rewards of ownershlp of an asset, the lease 15 treated a5 a finance lease, Leases whlch do not transfer 5ubstantialty all the rlsks and rewards of ownershlp to chartty are classrfled as operatlng leases. Assets held under finance leases are Inltlally recognised a5 assets of the charKy at their fair value at the Inception of the lease OT, If lower. at the present value of the minimum lease payment5. The correspondlng Ilablllty to the le550r Is included In the balance sheet date a5 a flnince lease obllgatlon. Lease payments are apportloned betsveen flnance expenses and reductlon of the lease obllgatlon 50 a5 to achieve a constant rate of Interest on the remalnlng balance of the Ilablltty. Flnance expenses are recognised immediately, unless they are directly attrlbutable to quallfylng 355ets, In whlch case they are capitalised in accordance wSth the charity's policy on borrowin8 Costs. ssets held under flnance lea5e5 are depreciated in the same way as owned assets. Operatlng lease payments are reco8nlsed as an expense on a stralght-llne basls over the lease temi. In the event that lease Incentbves are recelved to enter Into operatlng leases, such Incentlves are reco8nlsed as a Ilablllty. The a88regate beneflt of Incentlves bs recognlsed as a reductlon of rental expense on a stralght-llne basls. Penslon costs The charity operates a defined contrlbutlon plan for Its employees. A deflned contrlbutlon plan Is a penslon plan under whlch the company pays fixed contribullons Into a separate entlty. Once the contrlbutlons have been paid the Company has no further payments obligatlons. The contrlbutions are recognlsed as expense5 when they fall due. Amounts not pald are shown in accruals In the bolance sheet. The assets of the plan are held separately from the company In Independently administered funds. 2 Company rtatus The company is a prlvate company Ilmlted by guarantee and consequently does not have share capltal. Page 19
st. George's Lupset Llmlted Notes to the Accounts 3 Statement ol Financial Activits- prior year Unrestricted funds R•stricted funds Totsl fund5 2024 2024 2024 Income and endowments ftom: Donations and le8acles Charitable activities Other tradin8 activitles Other 57,287 1,128,270 507,130 564,417 1.128,270 2,128 165,786 156,445 9,341 Total 1,344,082 516,519 1,860,601 Expendlture on: Ralslng funds Charltable actlvbtles 853 1.254,354 853 1,851.564 1,852,417 597.210 Total 1.255,207 S97,210 Net Incom• 88.875 180,6911 8,184 Net Income before other ylnslllossesl othei 8ains and10sses: Net movement In funds 88,875 180,6911 8,184 88,875 180.6911 8,184 Recon¢lllJtlon of funds: Total funds brought forward Total funds c•rrled forward 227,532 516,766 744,298 316,407 436,075 752.482 4 Income from don•tlons •nd leN•d UnreJtrlct•d R•strlrted Totsl Total 2025 2024 Donatlons and fees 397 4,750 565,277 570,027 5.147 649,807 654,954 11.765 552,652 564.417 Grants received 84.530 84,927 5 Income from charltable Actlvltles Unr¢strl¢t•d Tot•1 Totsl 2025 2024 Nursery Educatlon Fund Chlldcare fees 818,898 404,891 26,662 1,250,451 818,898 404,891 26,662 1,250,451 576,222 550,148 1,900 1,128,270 Pupil Premium Page 20
St. George's Lupset Llmlted Notes to the Accounts 6 Grants rttelved durlng the year Total Totsl 2025 2024 Conexus Health Care Limited 245,175 85,975 67,053 11,250 10,186 231,750 Our Future HDRC Age UK Wakefleld Distrlct NOVA- Help at the Hub Wellbeing LIVE Wellbelng general Open Access Youth Club Toothbrushing Food Pantry Healthy Happy Holldays Natlonal Lottery Tea and Toast Awards for 65,000 57,512 47,866 4,415 34,980 30,549 11.409 26,110 31,153 28,396 22,249 18,388 25,000 34.318 12,147 11,500 9,669 Garfleld Weston 25.000 Young Lbves Consortlum Know Your Nel8hbourhood Prosper Together Safer Communltles 21,234 9,775 Healthy Hearts Together No Bulls Hii 3,775 2,550 Poverty Support Power to change Other 4,000 8.717 11.625 656,074 552,652 7 Income fr(xn other tradlng actlvltles Unrestricted Total Total 2025 2024 1.322 1.322 1,322 1,322 2,128 2.128 Page 21
St. George's Lupset Llmlted Notes to the Accounts 8 Income from Investments Unrestrlcted Total Totsl 2025 2024 Interest recelved 7,544 7,544 7,544 7,544 9 Other Income Unrestrlrted Restrlrted Total 2025 Total 2024 Salary recharges Room hlre Coffee shop lakln85 Activlty fees Mlnl bus Income Other income 14,950 74,490 9,638 316 14,950 74,490 9,638 5,316 28,843 101,098 14,610 8,915 5,307 7,013 165,786 6,044 24,166 129.604 225 24,391 134,829 5,225 10 Expendltur• on r•lsln8 funds Unrestrlrt¢d Totsl 2025 Tot•1 2024 1,854 1,854 1,854 l.B54 853 853 Page 22
SL George's Lupset Limited Notes t¢ the A¢¢ounls 11 Expenditure on tharitable artivities Unrestrlrted Restrlcted Total Total 2025 2024 Expenditure on choritoble Ottlvlties Staff costs 1,208,831 ,277 449,471 12,908 1,658,302 21,185 1,465,838 43,682 Contractor5 Motor and travelling expense5 4,502 6,510 11.012 12,956 Food Aclivlty costs Health, Safety and hygiene Educatlonal consumable5 and equlpment Granls made 28,843 4,374 12,863 15,814 17,713 98 44,657 22,087 12,961 47,671 20,103 12,532 10,243 4,320 15,451 29.531 1,503 553,319 14,563 15,451 33,170 21,939 16,862 17,900 33,227 10,546 Room hlre 3,639 20,436 1,302,008 Other dlrect charltable costs 1.855,327 1,681,317 Support costs absorbed Into Charable actlvltles 136,013 47.950 183,963 163,467 Governance costs Audltors, remuneratlon 7,375 6,780 1,445,396 601,269 2,039.290 1,851,564 12 Support costs Unrestrlcted Restrl¢t•d Totsl Totsl 2024 2025 Interest payable Premises costs 5.731 59.188 5,399 62,265 3,430 136.013 5.731 70,681 34,232 67,069 6,250 183.963 1,646 63.457 34,471 50,949 5.942 156,465 11,493 28,833 4,804 2,820 47,950 Depreciatbon General administrative costs Legal and profe$5ional costs Page 23
SL George's Lupset Llmlted Notes to the Accounts 13 Other expendlture Unrestricted Restricted Totsl Total 2025 2024 Other Interest payable Premlses costs Amortisation, depreciation, impairment, profivloss on disposal of fixed assets General administrative costs Legal and professional costs 5,731 5,731 1,646 59,188 11,493 70,681 63.457 5,399 28,833 34.232 34.471 60,285 12,785 143,388 4.804 2,820 47,950 65,089 15,605 191,338 50,949 19,724 170,247 14 Net Ineome before transfers 2025 2024 Thls Is stated after chargln8'. Depreciatlon of owned flxed assets Audltors, rernuneratlon Other fee5 paid to the auditor or Independent examlner 34,232 7,375 34,471 1,980 15 Staff costs Salarles and wages Soclal securlty Costs Pension costs 1,498,278 110,746 35,282 1,644,306 1,342,124 86,988 27,337 1,456,449 No employee recelved emolument5 In exces5 of £60,0. The average monthty number of full tlme equlvalent employees durlng the year was as follows., 2025 Number 2024 Number Management and admlnlstratlon Childcare Service dellvery 58 12 55 12 73 70 Page 24
SL Geor8e's Lupset Limited Notes to the Accounts 16 Tan8lble fixed assets Land and bulldlngs Computer equipment Motor Flxtures and fittings Total vehlcles Cost or revaluatlon At I September 2024 Additions At 31 August 2025 Depreclatlon and Imp•lrnient At I September 2024 Depreclatlon charBe for the year At 31 August 2025 Net book values 1,018,603 28,650 2,504 31,154 53,008 90,512 1,190,773 2,504 1.193,277 1,018,603 53,1)08 90,512 741,850 22,193 53,008 86.578 903,629 31,008 2,240 984 34,232 772,858 24,433 53,008 87,562 937,861 At 31 August 2025 At 31 August 2024 17 Debtors 245,745 276.753 6,721 6,457 2,950 3,934 255,416 287,144 2025 2024 Trade debtors Prepayments and accrued Income 46,283 10,173 56,456 62,718 11,519 74,237 18 Cr•dftors.' amounts falllns due wlthln one year 2025 2024 Other loans Trade creditors Other creditor5 Accrua15 ènd deferred income 2,242 43,568 1,360 7,375 54,545 11.703 5,645 6,500 23,848 19 Credltors: amounts falling due after more than one year 2025 2024 Other loans 27,107 27,107 27,877 27,877 Page 25
SL Geor&e's Lupset Llmlted Notes to the Accounts 20 Movement In lunds Incoming resourees At31 Au8U5t 2025 lincludin8 September other 2024 salnsllo55es1 Resources expended Gros5 transfers Atl Restflcted funds: Restrlcted Incixne funds: Future Selph BIB Lottèry Fund WMDC Early Years Capltal Grant 93,674 23,324 245,175 1269,5921 12,5911 69,257 20,733 28.015 70,238 4,117 140,165 27,708 4,240 11,8631 1,204 15491 28 9,275 1.866 110,7321 43 29.481 203 14,649 1881 1.077 13,3001 17,8041 14571 114,6811 153,8171 24,715 62,434 3,660 125,484 Coalfields Regeneratlon Trust St Georges PCC Capital Fund ConnectlnB Communities Covid 19 Creche Food Pantry Healthy Happy Holldays 12W Know Your Nel8hbourood NOVA Stay and Play Open Access Youth Club Prosper Together Toothbrushlng Warmer Spaces Wellbelng Young Futures Poverty Support No Bulls Hit Health Determinants Research Collaboratlon 11,250 14,859 14,2401 1,866 18921 11,409 26.110 111,7211 125,2101 351 1281 12,147 121,4221 11,866) 34,980 11,5C4) 30,549 23,4041 111,7881 117,1961 12031 118.1251 12451 42,834 12.809 19,3331 88 3,907 4,000 17,2381 11,3371 11,3621 2,663 IHDRCI 67,053 85,975 18,388 575,252 144,6561 {49,3441 {17,3831 1601,2691 22,397 36,631 I,oos 411,404 Our Future Tea & Toast Awards for All Total 436,075 1,346 Unrestrlrted lunds: Gener•1 funds 316,407 1.473,848 11,447,250) 11,3461 341.659 Total funds 752,482 2.049,100 12,048,519) 753.063 Purposes and restrictions in relation to the funds.. Restrlrted funds.. Page 26
St. George's Lupset LlmSted Notes to the Accounts Future Selph To provide free and tailored support to young people aged 16 to 25 experlencing dlfflcultles wlth their mental and emotional wellbeing. BIE Lottery Fund, WMDC These funds were provlded forthe refurblshment of the Early Years Cèpltal, Coalfields faclllty at Broadway, Lupset to bring r( into use as Regeneration Trust. St. community centre and nursery facilty. The funds were Georges PCC and Capital provided on the condition that they were used solety for Fund this purpose. Healthy Happy Holldays To provlde and organlse actlvltles for young people durlng school holidays. Open Access Youth Club To provide a venue for young people to partlclpate In community actlvltles in safe envlronment. Funding provided by the National Lottery to provlde safe spoces to connect and 8et help. To provSd8 SuPeI58d tooihbru5hing In schools Tea and Toast Together Toothbrushlng 21 Analysls of net assets between funds Unrestrlcted lunds Restrlcted luthds Totsl Flxed assets Net current assets Credltor5 due In rnore than one year and provlslons 28,602 340,164 226,814 184,590 255,416 524,754 127,1071 {27,1071 341,659 411,404 753,063 22 Re¢on¢lll•tlon of net debt Atl S•ptsmber 2024 NÈW HPIFlnan¢• léases AtJl Auiust 2025 C•sh flows Cash and cash equlvalents 442.826 442,826 80,017 80.017 522,843 522,843 Borrowlngs 127.8771 I2777) 11,4721 11,4721 {29,3491 129,3491 Net debt 414,949 78,545 493,494 23 Related party dlsclosures Contmlllnqporty The company 15 Ilmtted by Buarantee and has no Share capital. thu5 no slngle party controls the company. Page 27