CmpAny re8ithtion number.. 04358352 Charity re8istration nwllbcr.. 1098537 Adventure Hyndburn Ltd (A c(Anwiy limit￿1 by giiatanttt) for the Year 31 Marth 2025 Chartered Accountants 1st Floor, Blo¢k C The Wharf Manchester Road Burnlty BBII IJG Adventsre Hvndburn Ltd Contents R¢f¢[en￿ and Athinistraiive De￿.15 Tn￿te¢s. Rep 2to5 Statement of Respomibilities Inde￿dent Auditorf Report 7t0 10 Sthtement of Fina￿la1 Activities Balan¢e She 12 Sts*tnent of Cash Flow8 13 Noks to the FiDan¢ial Ststemernts 14trt22 Adventsre Hyndburn Ltd Ref¢reDu and Adminiitralive Detsfils Trujt Ms J Addis Mr N Baxier Mr S T Eaves Mrs K Pratt Mrs J N Thornton ChArlty Re8lthtlott Nw*ber 1098537 Compally 04358352 Re%i$tsred Offite Tbe Park Child & Famity Ceotse Norfolk Grovc Cburch A¢¢riDgto BBS 4RY Aidlt•r 1st Floor. Bk*k C Burnley BBII IJG Bthktn Virgin Mi 44 FisheT8ate PRI 8BH Pa8e I Adventure Hyndburn Ltd Trn$teu' Report The Ift￿¢¢¢5, who are dir¢ctor5 for the pur[K￿ of law, present the an[￿jaI report together with the fin3￿cial statements and audiiots. T¢PQrt of th¢ ¢I￿ritable company for the ye4r ended 31 March 2025. Trustees Ms J Ath￿.$0n Mrs S AkhtsT (r¢siglled l (kiobeT 2025) Mr S FAV¢S {ap￿illI¢d 8 Augu￿ 2024} Mr R Hooper {r¢sigD¢d l (kiober 2025) Mr R Needba MYS K Trust¢es aFwinied after the year efftxj: Mr N Baxter {appointed 8 Ot￿ber 2025) Mrs J N Thornton (appoimed 10 Odober 2025) Objtctfv¢s ADd The Charity's objects Clhe ObjecisJ aTe for th¢ beo¢fil of the wblic in the borou8b of Hyrylburn and the communities of East Lanca5hir¢: a) io work with children and families w promofr the knirnl. emotional, in*llecbJal and social development of childrcn and young people, especially Those WIMJ are dksthat)iaged to aN]re they have the ability and confidenc¢ to SUCC￿ ai s¢hool I￿] beyLKMI b) lo r¢li¢v¢ unemploymtht in such ways ￿ nlly be th￿¥hI fi( inc￿ting providing 0s5istsn¢e w people to find ¢n)ploymenL Oven4ew ofthe finaThd￿ yt•r AdYcntUTe H￿urn has su¢ceth in thTiving despite anothu clwl]cnging year for the early yeats sxtor. The organisalion continued th advertise the buiidiDg to l(Kal groups aThJ organisatioLs. The5c include ¢ounselling sessions. an* natsl ESOL clasxs. family Swdce and corn￿1ty groups. The Operations Manager Continucs to Dmitot a￿1 Teth￿¢ CAPe￿Il￿re * ¢a¢th si* wher¢ p)5siblc. despite ongoing and signifiwl iT￿reaSe$ in en¢rgy. stsff. and f(xxl costs. Attamlawe al each nursery has iKreas¢d over this perioi as ¢* ts fiJn&d placeg hav¢ ensuT¢d 8¢¢es5 to early years provtsion is availabk forllM)re families- tN)th low inc￿￿ and workin& Ow nutsery at the B¢eches was inspected by Orst￿ ID O¢tober 2024 achievcd a good all areas. Also. this year. our nursery at th¢ 08ks was itLSPXt¢d by Of5t¢d in DccemF*r 2024 and also a¢hieved 4 good in all 8rea5. Both inspecti￿$ *rre expe¢i¢d and the ￿t¢0m¢S W¢T¢ a grcat reflection of the sratys hard wo1* and commitrKnt to their children afyj famili& Fortst School sessiot)s rontinue lo be offered to I￿] 5¢bL￿15 aNI comtllity group5 the 2 l¢ad¢rs hav¢ compkt¢d Therapeutic Forest traming this yeaT and can now 01r￿ sessiorts for adults. They were also suc¢¢ssfiJl in securiDg futhg to inv￿ in the foTesi ore4 with new Te50urn, CaT￿pY arml fire circle. Adventsre Hyndburn Ltd Trnstees, Report Te•m Tru¥t¢e Chany8 All community and nur5ay staff Tcmain br8e]y UDcbaD8ed duriD8 this finan¢ial year and as of March 2025. Adventtjre Hyndbum ffr)ployed a of 30 staff. Thi& togeilKr with the hatd WO￿ and dedication of the FoUowin8 the year Richard Hoop¢r [Ul￿bed as a trwt¢¢ and th¢r¢for¢ vacated his role 4$ the Cbair of the board. Richard Ntcdhw who was tF¢ Vice Chair. has sitK¢ stepptyj iti as the t•DPOT2ry Chair. utitil a d￿151011 has been mad¢ by ttrLe Board on wlb) tske ￿ the role oll a iitne basis. AdVertll￿e Hytrjburn oper*te41 seTri¢e$ and ¥tiwities &mss 6 $iw.4 buildiw and 2 FoTest Schools. The P*rk Cklld & C¢Dtr¢, Norfolk Grov4 Chutcty Accringw BB5 4RY . L￿KaShI[¢ County co￿￿11 Cbild & Family Wellbeing Sthvice and three NHS n)idwife teams also opera* oui of this buildin through lease and rent arr8n8ettients. The Beeches Chlld & Fammy Centrt, Riming￿ Avenue, Ferngore. A¢uington, BBS ONP . a ¢b8rity for ath]lts spccial ne￿.110t1vat8. nM)ved out of this buildin8 ID O¢tob¢r 2022. The Oakj Child *#d Family Cemtre. SE PctCT'5 Chvrth RKhllK￿ StrceL A￿l￿gI0n, BB5 OSJ. Nelson and Co]ne Coll¢8e also offer ESOL cl&ws out of this iwildin8. First Steps Cblld & Flmlty Cmtrt. PriJKess Stree( A¢crin8M. BB5 1 SP. F•mt School *t th¢ Nrfglk GTvve. Chw¢l4 BB5 4RY. F•rest School 1¢ Ro¢kweU H￿￿ts. Willows L•n< F¢rngor¢, Acrn BB5 ONIL Publie be•efit The TTUSt¢¢s confirn ihat they have ref¢￿e4 to the gutdance ¢ontaiDed in the Cbarity Corn[ri￿lon'5 gener81 guidance on ￿b]I¢ t*nefii WI￿ setting the cban.tys al￿ aThJ objecttvts and in plaming futtre acii%ryties and 5ettin8 policy foT the yw. A year in revitw 2024n025 The followin8 are twted.. Ongoing chonge5 to fi￿th"llg for the Child¢a￿ sector at nati￿1 levd have and should clyntin￿¢ to Positively impaci attthdance aThJ allocation at each $i* M￿aInS * a g￿)d kvel. New funding for all 2 years old8 and ell￿b]e ¢hildren over 9 mDnth5 Intrnd￿ed iti Sqrtember 2024. which has resulted in a]mo# £2(￿Ik of additiothal fiuthg re¢¢ived for the 2024125 P¢TiOd. This was the thitd cons￿utive year that th¢ Park Child aThl FaTnity Centre was ttgistered and advertised as a warm and w¢l¢oming swe, in partnerthip with Hyjkn Bomugb Cwicij for familieslpeople w]K* needed Our first full year of beiDg a FaTDily Hub ha5 a success, with iThcrcased we of the centrt. strertgthetted links with external agencies and ￿eaSe1 awaretKss ofour ¢entre wl Wb￿ we do within our CQTwnunity. Page 3 Adventure Hyndburn Ltd Trustees. Report A weekly walk-in s￿ppO￿ service for I￿al familie5 continues to be offered at the Park Child & Family Centre for the Swh a￿1 iAngua8e. HLxlth VISI￿[5 a[￿ Family (￿treach Tean￿. It is now in its third year aAd is going from $tr•W ¢0 strengi]L Despit¢ an in￿eaSe in rEvenue of oyer £119k this finwKial ytsr. our salw cosLs Increas￿ by £97k ]￿ludIng a stsff bonus. However. utilities were teduced by £12k. StTUCturey govern*n¢e ma•*t¢rn¢Rt The Board 1$ responsible for the Stra*￿¢ Ikvelow of Adventh Hyndburn and Strivcs to I￿￿ent thr Ji is wotth noting that in ordcrto be the reystued wson with OfthL J(w)na Bwy has to register as a diTe¢tOT with Companies House but with M voting authority. Th¢ Arn¢ks ￿ve been revtsed and upjated for ¢urrent P￿1¢¢ al￿ to allow for the Ofsied regUknio￿ All Directors are now ffgist¢Ted with ofstrd. have up to date DBS Certificates, EY2 fornis and are Tegistered T￿th the seryice. Safegu#rdlMz Adventure Hyndbwn has 8 Safegwth'ng 8Th1 Chi]d Protectiott p)iicy aDd all team rncrnbct5. Board Trustccs. partners, volut)tt¢rs, ond anyon¢ in contact wtth childTCD are sjbject to checks Thith the Dixloswe and Barring Service {DBSI. All stsff and volwi*ers a150 U￿Je￿¢ Level I Saf¢gu8rth"ng training and have a Safeguarding Induc¢ion with a Nominatcd Safeguarding Officer ￿ ertsure that they art supp)rt¢d IN meeting the requireTnents of their role. Tearn m¢mlws Ikav¢ rggu]ar updates ￿ their trainiog in line with recomrnc￿lCd requiremcnts of eiiher eyery two or three years. Prln¢lpil Ib$ks and Challeny% Advenrure Hyndburn h&s ass¢ss¢d the woior risks and ¢h8lknge5 to which it might be in Parti￿]aT those related to the operations and finatJ¢e of Advetllurt Hytkllmry aThl TTustees aTe satisfied thai syst¢ms ar¢ in place to miti8a* the exposure to nMjoT risk. Adventure Hyttdburn has swccedcd in thriving despite an(ts rballenging y￿T for the early years sfftor gnd potentially nw)re rhallen8es to Con￿. Atmual tn¢ff&8es lo the wag< wbi¢h impacts on crnployets Nl and peDsion Contributi￿ are foT¢casi¢d again in Apnl 2026. The incrcL4e in A¥￿] 2024 our stsff Costs increased by over 17 tI/D by Comparison to the rnvi0￿$ fLDavial year. On a local level over the next few yea[& lawaslbir¢ is moving fonvard with a deyolution deal to create a Lancashire CombiDed County Authority, W￿"th will tr*nsfer Dew powers and fimding from the c¢ntrdl government to local decision.makers. The ￿0pOSI1 involves County Couttcil, Bixkburn with Darw¢n Cou￿1]. 2nd Bla¢kpool Coun¢il. athl fo¢uses OD areas like trawrL edU¢atIo￿ skill& ￿ ecot)oDJic Nationally. the recent boost to e4rty years fundiDg by CXPgDdin8 the numF*r of eligible Children. has had Positive impact our income aod is fore¢gsted to cthtitiDE io do so. However, (kpends largely on wbo is ill govcrnment. th•T priori¢i¢s and whetheT thry ￿￿IDuc kn makt monies available forthe early years serfor. Some otherrisks the tsNsttts have ithniifid incl￿. Inability to make signifi￿1 cost savin8S to rnatrh falling (evemK. Inability to attract grant fi￿￿1ft8 and ¢ommi&s1o￿. Failurc lo ope￿¢ the nur5cry provision sustaiTAbly. Rcputational and financial risk of a Ofsted jlldw￿t or a successfi)I personal injury ¢i¥im. Changes to the Ofstcd inspection pr￿£$5 from l4* 2025. Pagc4 Adventure Hy*dburn Ltd Trnst¢es' Report Fln•n¢l*l re £930,116 to £1,059,094, with w COTTesp0￿g yn exp￿￿￿.￿￿￿, portly to the reasons outlined above. The 5urplu5 for thr ycar wa5 £19289 svbich includes depr¢riation of £61.562. Adjusting f4Jr thi5 CQ5t results in a sulplus of £80.851 {2024- £67.142). This shtsws a ¢￿tin￿￿g iJtiprovcrncDt in tbe charity of it maNging its cost and th¢ Tising ￿cuPancY that th¢ Durs¢ry has seu4 akn8 Th7th th¢ incrniDg in fimding re£eived from the L4nts$hI￿ Country cou￿11. With this in th¢ trusttts will continue ￿ opply strate81￿ to k¢ep th¢ ¢h2riry operatin8 at this level, which has and SI￿$ re￿its that a￿ ￿￿1ti￿. Ru¢Tff¥ Gtneral £718.9( FIX￿ assets inc prop¢ty £1,771,781 The tnJstee$ contim￿ ¢0 review th¢ kvel of r¢s¢rves {exchthE fixed assets) of the clJaTity. The aim is to bave - six rt￿nthS of the orgatiisbiion's co& based the 2025 accoullts is b¢￿een £250k - £550k. Ai th¢ yw elld the reserve 15 FLi8kn. but the trustees are Mindf￿ of the challenging financial hvironmenL T￿￿1¢¢9 are ¥ware that a]tknuglL buildings could be TrgaTded as-Rcser¥e5" lor pwli(31 pww>ses, to safegtt2rd thc organisation, they would that 3 u¥)Dth5 qyernI￿ costs would be heid in the foTm of liquid assets i.e. sb in ¢he bank. Dlsclosure of iufonD*tioM to *udltor Each trustee has tskets sieps thai they ought to have takeu as a tr￿tte in order to make thetrL%dves aware of any relevant audit inforni3tioD and to estsblisb that the dwi.tys is awaTe of that inf0m￿tiO[L The trustees ¢tMthrm thu¢ i$ no relev￿rt inforn￿li0ll thcy k￿W of alwj of Twhith IlKy k[￿W th¢ auditor is Unaware. Swll eomp*th prfrvtsl•J stAt¢m¢Dt Thiy r¢w1 has been prepared in ￿ordanCe with the smttll Co[r4￿e$ resitt* underthe Compatiies Act 2(Kl6. The attttu81 report was aForoved by the tntyteu of the charity on 5 Novernkn 2025 and SW on its bebalf by: MrRN¢¢dlwm Trustee AdveDture Hyndburn Lid Stst¢mtnt of R¢8ponsibilitses The trustees (WIK) aTe a]so the directors of Adyenkn￿e H)th for the pu￿OseS of cotnpany law) are responsible for prepaTing the tsILsie¢s' report and the fuwKial ststements in a¢cordat￿¢ with applicable law and United Kingdom A¢¢ounting StaT¥Jarth (United King¢kn GeneTa]ly Accepted Accounting Practice). incluthng FRS 102 'The Financial RepJrti118 Standard applicable ÉD the UK a￿j Republic of ITeland" Company law rqui￿ the tyustre$ to pvepare fitwKial for ea¢h fttlan¢)￿ year. Under company law th¢ Injsitts ￿01 approve the finakn¢ial $tsternettts unless Ilw tre sotisfied that they give a true and fati view of the st&te of affaits of the charitable compdny and of thc incorri￿ Tcsoufcc5 and application Dr res￿￿CeS in¢luding its income expenditure. of the chan"table t￿Y for that peTh￿. In preparing these fin8nci sts¢ements: the th￿tts are required to: select suitable acco￿ling policies and apply them consistetttly. obsente the meth(wJs and principles in the Clwiiics SORP: make jud8emtllts afyl eAiTnatrs are reasonable and pNthnL" ale whether applicable accowting StspdaT￿ FRS 102 have b¢¢n followed. subjed to ¥lly material depart￿ disclosed and eXplai￿d the finatKial $tatywnts; and prepare ¢he fthancial ststemeijts on thc going C0￿CM FAsis unlcss it is iDappropriate to presuTrK that the h8ritablc cornpany will ¢ontinu¢ in bustr￿s. The tNstees aTe responsible fw kttpmg pmper a¢wJthg Trcords that can disclose with re￿￿b]e arxuracy at any timc thc fitun¢ial p)5ition of the chatitsble comparry and enable io ¢nsur¢ that tbe fuwKi41 sratenKnts comply with the Cotiwtii&s Act 2006. Thry aTe also T&sEM￿sib￿ for safes￿dIng the of the ¢haritsbl¢ company and for tskin8 rc&wnknle Ste￿ for the wev¢ntion 8nd ddectirn of hud and other irre8ularitie Thr tru5t¢es are r¢5ponsl￿k f￿ the maiMenatt¢e attd iniegrity of the coTpora* and financial infomjation iwluded on thc charitable COmpan￿S vKbsite. Legislation gov¢TniDg thc prepatation and disseminatiott of rman¢ial ststements rnay differ from l¢gi$l8tion in other jurisdictions. Approved by the trustCC5 of tk charity on 5 November 2025 ￿ sipK41 on its behalf by. Mr RNeedham Tru￿¢¢ PaB¢ 6 Adventure Hyndburn Ltd Independent Audltor'$ Report to the Members of Adventure HyDdburn Ltd Oplnlo We have awditthl th¢ finawijl st8t¢m¢Dts of Adv¢ntyr¢ Hyndbwn (th¢'charity) for the year ended 31 Much 2025, whi¢h ¢Ornpr￿ the Sta*ment of Finan¢ial A¢tii'iri¢s, Balao¢e Shtet. Ststtmenr of &sh Flows. athd Note$ to the Financial Stsiements. including 8 of si8oifi¢attt v£coimtin8 polieie5. The fu￿ncial Teporting framework that has been applicd in their prqxratioll 15 United Kingdom Ac¢ounting Stsndards. comprising Cbarities SORP - FRS 102 Tr Financial Ryrting stslld￿ appli¢able in the UK alld Republic of Jreland, hnd appli¢gble law (United Kingth)m Generally Accept￿ ACCO￿ting Prn¢ti¢e). In Our opinim the fiDaDeial 5th*ments: 8ive * In￿ fair view of the sthte of the Ch￿11￿$ affaits as at 31 MAr¢h 2025 And of its in¢tsmin8 Tesour¢es and applieaiion of resources. includin8 its in¢thne expcnditrjre. for thc year then ended,. have been properly prepared ID a¢cordantt with United Ktn8dom GeJ*rn]ly Acceptrd Accouniittg Practice. have been Pr¢par￿ in with th¢ rryiiTeJnents of th¢ CoThp•ni￿ Act 21KI6. Btsls for tspllllom We conthKted ow a￿All in ￿Cord￿nCe with Inten￿ti￿1 S￿nd￿l on Audittn8 (UK) (ISA8 (UK)) pplicable law. Our re5POrt5ibiliiie5 undet those #and￿d9 •r¢ further de5ttibed in thc audiior responsibilities for the &udiT of the fllMJKiil statemeiits seciion of our rep)n. We •re iNkpeihknt of the charity its accordance with th¢ ¢thi¢al Twul￿rn¢nts that arc Ttlcvan¢ t() our audit of the fTnancial ststern¢nts in th¢ UK, including thc FRC'S Ethical Stsndard, and we have fulfilkd other ethical respnsibiliii¢s in accorthnc¢ with these requirements. We believe Ih&t th¢ audii ¢vidence ￿ have obtain¢d is $ufficieni aThJ appropriate w provide a basis for our (yinion. Confluiloni relatlng t• iolni eofieer• In audinng the financial S￿le￿￿ts, w¢ hzve con¢lude41 the tnwt¢¢5 of the BoiD8 con¢¢m btsis of accounting in the prepornlion of the financial s¢•¢enKnis is apptopTi&le. BAs¢d ¢)ll tb¢ wwk we ￿¥¢ F*rfomied. have noi identtfied m&terial ￿￿ertaInti¢5 relating ¢0 events conditions th•t, individually or ¢ol1￿UYtjy. Tnay east sipicwi doubt on th¢ ¢lwity's *bility ￿ cs)niinue is 80in8 concem for 8 period of ai least Nelve n￿nthS frorn kn the OTiginal financial 61•t¢m¢nts authorio for issuc. Our responsibilities and the responsibilities ofth¢ tySt¢M with w to ￿lD8 con¢¢rn ar¢ desenTh¢d itt the relevgnt ¥cctions of thi5 report. Otber Inforwdoll Th¢ trustees are responiible for the othrr infoTrnation. The (rthrr infoTm8tion comwisu ihe inforn￿l10n in¢luded in the annual r¢poTL other thJn the ruw￿181 statrthents and our auditor'$ Teport thereon. Our opinion on the financia] stsiem¢nts do¢$ noi ￿Ver the other information excepl to the extent othenvige explicidy Slat￿ in our report. we do not express any forni of wwarKe c(xKlw8ion Ihereon. In connection with ow autht of the fujancial sta*rtKn15. our reryirL*ibility ig to rud the other infornwiion in doing so. consider Wheth￿ the other informalion 15 rnaterially Inco￿]51¢nI with the financial sl&lement$ or our knowledge obtained in the awlit ot othernryse atoe4rs to be matrrially misst4tcd. If identify such material itiCO]k%i$tencies or apparent moterial misstatements. we are required to dEterniiThe whctheT ih¢re 1$ a matrrial mi55tatement in the fill￿cIal sta*ments or A m•ierial misstatement of the other Inforn￿ti0￿. If. based on the work w¢ hav¢ perfonn¢d. we ¢￿￿hNle thete is a tt￿￿111 misslaten￿lI of this other infornmlion, we art required io re[￿ that fact. W¢ have nothiD8 to report in this ttgar Poge 7 Advenlure Hyndburn Ltd IndepelldeDt Auditor's Report to the mem1￿￿ of Adventure Hyndburn Ltd OplThlon o• other mutter praerlbed by tbe CompaNiu Ad 21•6 In our opinio4 based on the work iti the cowse ofthE audit: the infornjation 8iven in the Tn￿ees. R4x)n for th¢ fir￿nCId yew for wbich the fiJwKia) 5tatcments ore prepared is const$t¢nt with the fffiwKial swemthts. Matters whleh we *re requlrtd tfj repgrf by ¢s¢eptkn* In the ligbt of our knowledgc and u￿8 of the ¢bariry aDd its envirn￿l obts1￿1 in th¢ course of the audiL we tK)t identified maierial misstaieni¢nt$ in the T￿￿te¢s. Repon. We have nothing to retx)rt in respxtt of the followiD8 matte[5 vAKTe the Companies Act 20(16 r¢quiT¢$ U5 to report to you if, in our (¢)inion." from branche5 not visited by us.. or the fmancial sth*ments are not in agreement with th¢ a¢¢(Kwth)g ￿OrdS a￿1 renmi$; or certaill discl{￿reS of twst¢es r¢mwKMiort specified by law arc made: or we hav¢ noi ￿¢¢iVed all iDfoTmation znd explanatiow K reqllt￿ for ow audiL Re5poniibilltles of trlsttts As explait￿d nk)Te fully in thc Statement of Resp￿thI111]es (set PABe 6). the tswtees are re5EM)nsibk foT the preparution of the finwial statements and for beitig satisfied that they gLYC 8 truc and fair vicw. and for su¢h ititemal eontrol as the trustets ddem)ine is Dcces58ry to enable the prepatation of finaD¢ial ststements are frtt from material misststement. whether duc io fraud OT crror. Ill preparin8 the finattial statemrni4 the trust¢e5 TE5POn5ibk as%55in8 the charitys ability to wntinue ¥s a going concern, disclosing. as 4yli¢able. matteTS re]ated to going conccrn and using thc going concern basis of ac¢ounTin8 unless the trust¢¢s either intend io Itquidate the charity ￿ to Ce￿ operations. or knve Th) Te4listic altezyiative but to do so. Audl¢or responsibillties for the 1•4Ut of the st*tements OUT obje¢tiv¢s are ￿ obtsin re&%onable ￿sUranCe about T￿wher financial as a whole are fffe from maierial misst8temfflJL Ththether due ￿ fratyl or enor. attd to i&sue an allditsK'5 report that includes our (rfjinion. Rcasonthle assurance is a hi￿ level of assurance. but 15 not a guarantee that an audit ¢ondu¢ted iti ac¢ordan¢¢ with ISAS (UK) will always dae¢t a Tha*rial mi&sts￿t it ewts. Mis5tstements Can arise from fraud or crror and are Coosidettd material if. individually or in the a88regaie, they could rea50Dably be expected to intluence the economic de¢i5itsDs of users tsk¢D 00 the basis of these fJnAD¢ial sthtetnthtS. Irre8ularitie$, including frau& In5tantts o(tton-¢ornpliarKe wryth laws aDd regulwons. We design procedures ID line witb our respoLsibilities. outlined a￿Ve. to dewt werial in1&tateM￿[S in respeth of irtegularities, incluth.ng fraud. The St￿￿1¢ prcrtedur¢5 for this en8a8emtt)t and the extcnt to which these are capabl¢ of d¢tectillg irtegularitie4 Incl￿11￿8 fraud is d¢taikd below. Our 2pproach to id¢nti'fying and assessing the risks of ￿￿erIal mi55wement res￿1 of irre8ukn'ties. iD¢luding fraud aJ)d ￿)n-cOMplIance with laws aThl regulations. was as follows: thc ¢ng8gemeDt partner ensuTed thai the engageD￿ te8m collectively had the appropriate compet*K¢, P8biliti¢s and skills to idcntify w ￿(O￿TrI5e nonnry¢0w￿ji￿ce with laws and regulations to enquiry of the dirxior¥ w¥J rfh¢r the inspKiion of regujaw legal co￿¢spOndenCe, if Material mis5th￿n￿ts Irise due to fra￿1 be Iwder to d*tt thosr that Wise from trror as they may involve delibttaie concea]ment or colhLSiOD. A fiuther d¢￿riPtIOn of ow r¢sponsibili¢ies foT the audil of the finonml sts*ments 15 located on the Fin*tt¢iil Reporting Coun¢il's wthiie 4t: www.fr¢.tt8.uk1m￿itOr￿eIpODSib1lIti¢8. This d¢3¢riptiQD f¢Ths p•rt of o owjitor's rcwrt. Utt of report This report 1$ m8d¢ solely io the Ch￿l￿b]e ¢ompany'$ In￿¢¢¥, as a tKJdy, in 8c¢ordance Chapter 3 of Part 16 of the Companies Acl 21)06. Our audii work h•$ been unden•&¢n so that we mi8hi to the ¢harity's trusltts ihose matters we are required to state io them in an auditor's report atsj for no oihtr purp05c. To the Ile# txieni pemiitted by law. we do noi ateept or assume rtswibility io ￿Yone oih¢r than th¢ thaTit•bl¢ company and its trwst¢e5 as • i￿, for rw audit rf for this rel￿, or for the opinion5 we hjve fonned. PA8e 9 Adventure Hyndburn Ltd Independent Auditor's Report to th¢ Members of Adventure Hyndburn Ltd Mark Heaton FCCA FCIE tKM (Senior Swutory Audiw) For and on behalf of KM, Statst(rty Auditor 18t Flrxir. Block C Manchester Rs)ad Burnley Lanczshite BBI I IJG S Nov¢mb¢r 2025 Page 10 Adventsre Hyndburn Ltd Ststement of Flnancial A¢tlvfitl¢s for the Ye*r Ended 31 M#r¢h 2025 (Jncludlng Ineome and EipeDditure Aecovnt and SlatemeDt of Total Rtt0gnlS￿ Gaitis and IAssu) Tot*1 2125 Total 2024 Umrethkttd Uwjrethkttd N•t¢ Cbaritable activities l.N>7274 16,012 35.808 I.IX)7,274 16.012 35,808 879,795 6,510 43,811 879,795 6,510 43,811 Other ineome Total in¢om¢ 1.059.094 1.059,094 930.116 930,116 Eipendlthre OD: Chan'tsblr aciiviiies 1.040.718 (1.040.718 (930.454 930,454 To￿1 ¢xpcndinre Gainsnosses on inve8unthi #els 11,040.718) (I,(MO,718) (930,454) {930.454) 913 913 6.541 6.541 in¢ome 19.289 19.289 6,203 6,203 Net moyernent in fill 19289 19,289 6203 6203 Rtcon¢lliAtitsn •f fuTrdJ Totsl fimds brou8hi fonvard Total fvnds ¢arri¢d forwaTd 471J98 2,471,398 2,465,195 2,465 195 2.4W.687 2.490.687 2.471.398 2.471,398 All of the chan'ty'J aclivities derive fmrn ¢onlinuing operation$ during the above two periods. The fithds breakdown for 2024 is shown in 15. The noies on pa8es 14 to 22 forni an i1rte￿ part of these fill￿¢1￿ $tst¢meh)ts. Pagell Adventhre Hyndburn Ltd (Registration number: 04358352) Balance Sheet as at 31 Mareh 2025 2025 2024 N•t¢ Flxed aisets TaJgible assets lrtvestments 10 ,77l,781 107.41)0 1,827.622 107242 .879.181 1934.864 Current alsets Debtors 12 53.808 680,943 43.464 577,622 734,751 621.086 Cr¢diton: f•lllnE Twlthlh ye*r 123,245 84.552 Net currext assets 611.506 536,534 2,4g),687 2,471 J98 Funds of the cb*rfty: Unrtttrlettd itse•Jn¢ Unrestricted fimds 2,49).687 2.471.398 TO￿ r￿dI 15 2 490 687 2.471398 The ststements on pag¢5 11 to 22 wcre apprnved by the th￿ee5, and authori$￿ for issue on 5 November 2025 8]Kl si8ned on their behalf by.. MT R Needham Tnjsiee The noles on Pas￿ 14 to 22 fonn ￿ iniewl pgrt of thc5c fir￿￿¢181 statw¢nts. Page 12 Adventhre Hyndbmrn Lld Statement of Cash Flows for the Y¢ar Ended 31 March 2025 21125 2024 N•ts Cash tlows from opeTAthig ittlwltles Net irncome 19.289 6,203 Adjustnwnts to e•sb fr•m IINns Depreciation 61.562 {16.012) 158 60.939 (6,510) 6,541 Revaluation of inVe5m￿nts 64.681 54.091 Worklng up11￿ *dJlls¢Dwnts (In￿¢aSeyde£rt￿e ID debtors tThSellde￿faBe} in ￿editorS Increase in deferred in¢rAne 12 13 (10.344) 27,917 10.776 12.398 (24.140) 12.033 93.030 54.382 C•sh fioTV• froTh invH¢ing •ctivlthi Interest r¢¢¢ivable and sitni18T in¢ome Pur¢bas¢ of tOAgibl¢ fixed wets 16,012 5.721 6,$10 10 N¢t cash flows from investing ¥tivities 10,291 6,510 N¢t in Cash and ush equival¢nts 103.321 60.892 Cash and cash equivalents at l Awil Cash and equivalents at 31 MaTch 577,622 516,73 680,943 577,622 All of th¢ (lows are d¢rived from opernions thwing the at￿ve Iwo wiods. The notes on pa84s 14 ty 22 forni an inte￿1 part of these fllwKial 5tatcments. Pagc 13 Adventhre Hyndburn Ltd Notes to the FiDancial Statements for the Year Ended 31 March 2025 I Charity 8tsts$ The ¢tMrity is limited by 8uaTantee. ir￿Onym¢¢d tn EllgI￿d ttttd Wale& consequentty does noi hthye share Capital. Each of thc tru5ttts is liabk kn contri1￿1¢ an amount llot exceeth.ng £10 the assets of the charity in the event of liquidation. The address ofits ￿￿$t￿ed is.. The Park Chi]d & Family Centre Norfolk GTOV¢ Church Accringtoth BB5 4RY These financial ￿￿ernents wete awthoris¢d f(Y issue by the tr￿Ste¢S QD 5 Nov¢mber 2025. 2 Ac¢ounting p•lldei Surnm*ry of slgnlfic•nt 4¢¢oll•tlnz p•kles •*d key esllm•tss The Principal acc1￿￿ting poli¢i¢s applied in the prepararioD of th¢s¢ rwa￿181 ststements are set below. These policies hav¢ bccn consi#¢ntly applied to all the years Frfe6¢nie¢l uts1￿ otheNpise stsied. The financial slatements have WEpaTril in XCOTdanre with Ar￿￿till% arwj RqxJrtin8 by Charities.. Statement of Recotnmettthd Pra¢ti¢e appli¢abk to charities weparing thetr ac¢outtts in bccordance with Ihe Finan¢ial Reporting Standard applicable in the LK and Republic of Ireland (FRS 1021 (effective l January 2019)- (Chariiies SORP IFRS 102}). the FIna￿la1 Rer￿]￿8 StsDdard applicabl¢ in th¢ UK aiKI Ryblic of Ireland ffRS 1021. Thcy a150 compty with the conu1a￿ Act 21X)6 and Charities A¢t 2011. BI515 of pr¢par•d•Th Adventure H￿burn Ijd Djeets the defmitioll of a publi¢ bettefii emity wider FRS 102. and liabi]iti¢$ 4r¢ utially reCO￿]sed at bistorical wst or tyaM8cuon vabje un]ess otherwise slated iti ibe relcvant xcounting policy tK)tes. Colng con¢¢nb The trustee5 conslder th81 there are no maicrial uncertainlies aboui the clwiws ability to ¢onlinue as a going conctm norony significant are8s of uncert￿nty thai affert the cryin8 value of asseES held by the rljarity. IDc•me Income is recogni5￿ included in the of Fin•rKial Acfyviiies ISOFA) when the chttrity becomc5 entitled to the income: receiy 15 probable.. and the nlue ¢an be rneas￿ with Sufficient reliability. Page 14 Adventure Hyodbllrn L¢d Notes to the FIDalld￿ Statelnents for the Year Ended 31 March 2025 ExpEndlt#rt Chan'table eX￿nditure comprises t1￿￿ costs incu￿￿ by the C1￿￿ty in the deltvy of its aaivitie5 and services for its ben¢fi¢wies. It ir￿ludeS costs thw wi be ¥lk**¢d dirtdly to $uch iciiviiies ￿)d those Costs of G•verttaxce These include the Costs attributablt to the charity's ¢ompli*nce with constitutionol and 6tstutory r¢quir¢m¢nts. including audit, ]￿endent ex4m1Mts￿ mw8Crnrnt 8nd tw$tew me¢tiD86 and r¢imburs¢d expen%s. TAx*tlo Th¢ charity is con$ider¢d io pau the tests 8¢t out in P8ra8T4ph I s￿￿1￿1¢ 6 of the Finwx Aa 2010 And therefore it mttis the defirtiiion of a chan"tsble ¢ompw for UK corporntion tax pKposes. Aceordin8iy. the ¢harity 1$ poteniially exempt from t￿￿tiOn in respert of irt¢oTh￿ or e4pitsl ggins r¢c¢iv¢d within ¢at¢gories covered by Chapter 3 Part I l of the Corwjration Att 2010 or Settion 256 of the Taxation of Char8eabl¢ Gains Arf 1992. to the exteni vxh or are opplied exclusivety to cban'table Pur￿5¢9. TAtt8lbl¢ flx•d Ameti Indiv2du81 fixed assets coMiTh8 £1.3￿ or nhxe Are Initi￿]Y recorded at WSL I¢u any subsequent accumulated DepTe¢l*tl• Deprttiation is provided on tangible fixed as5cts SO IS to WTite off the eoxt or valuation. less any egtimaied residual value, OV￿ their eX[￿tsd usefvl ecoTh)mi¢ lif¢ •$ folkl￿. Depreel•tSon method •Dd rA¢e 2•h per annum straighi line basi$ 2qA per amum straight line b•sis per stiyight line basis 2￿/* per anmrn StrAight liNe b8si• Freehold pro L¢8s¢hold property F4unitur¢ fittings Computer equipment The chan'ty operAies a defined contr11￿tion pension sch¢m¢ vthich is 2 peL8ion pl8n undcr which fixed )ntributions are paid into a wision fiuMI and the charity no leyl or cOnsm￿tive obligation to pay fiwth¢r tribuiions ¢ven if th¢ fvNI does not hold sufficient 818ets to p•y all employees the E¢nefils rel&iing to employee Service in the ¢utr¢lli and prior perio&. ContributioLs to dcfined colltribJiiOn plans aTe recognised in the St•rement of Fina￿121 Adiviti¢S WIMI they ère th￿. If ¢ontribLrtion Pa￿￿¢nts ¢xcecd the contribution duc fl￿ 5¢rvitt, the extt5S IS rtcognised ￿ a Prepa￿ent. The charity only ha5 financial assets and fuwKial liabiliD¢5 of a kiTrJ qualify as basic fIn￿ellI Irtsttum￿. Bui¢ finan¢ial iTh%tTument$ are initially recogwsed ai value and subs¢qu¢ntly measured at their settlement value with the ex¢¢ptioD of bank loaDs, which subsequthily mea￿￿ ai amomised Cost W9ing ih¢ effective imerest methiKi. P•8e 15 Adventhre Hyndburn Ltd Notes to the Financial Ststements for the Year Ended 31 Mar¢b 2025 Crltleal accoulltlDg est5JDates **d xrus of judgew The estimates andjlldgements are ¢ontinwlly evaluated aThJ are based on histori￿] experience aJ)d other factOT& iKluding expeaaiions of fvture events thAI belicved ￿ be rea%>nable UThder the circum￿t5. Criiiral accounti￿8 estitllts and I￿1￿le (kweciation of tan8ibk r]xed ¥s¢ts. ¥¢nMI6. pryyments and bad debt provisions. The ¢hatity makes esiti)w¢s and assum￿1￿)8 (J)Dcmg the The ￿Su111￿g accounting esttmate5 and asgjmpiions will, by defmition, seldom cqual the rel&tEd xru81 rewlts. The estimkn aAd &ssurnptions ihat have signifi¢ani risk of eau5iDB a rnatsrial adiusllnent to the canyin8 am(xmts of assets and liabilities witbin th¢ next financia] year are th$Cu￿ beknv. Optrnthig le*se Rental$ under opcrdting k￿S are clHrg¢d w th¢ stai¢meDI of ruw￿141 aaivilies on • 5uaitht-line basis over the lease temi. 3 In¢om¢ from ¢h¥rttable *cdwllles UDrutrfcted Tot*i 2025 Totsl 2024 Servicr5 provid Activity incorne Grant income Nursery income 41,876 26,348 805.488 133J62 41.876 26J48 805.488 133562 55,085 24,335 610,754 189,621 I,W7,274 1.1)07274 879,795 4 InvestbneTr¢ IA¢on Tothl 21)25 Tot 2024 Bank int¢r¢st r¢ttivabk 16.012 16.012 6,510 S Other Ineon UDrtstrlcted fumds Gen¢r Tol*l 2025 Total 2024 lioom rentsl 35,808 35.808 43,811 Page 16 Adventure Hyndburn Ltd Notes to the FlnAnclxl Staternents for the Year Ended 31 March 2025 6 ExpeDdhllre on eharit*blt #etfvities TTrtsl 2025 Total 2024 SeTvice delivery SuppoTI costs Deprttiaiion 867.755 94.010 61,562 17J91 867.755 94.010 61,562 17.391 771,044 87,871 60.939 10,600 930,454 1.040.718 1.040.718 7 AM*1y￿S o(eoYermAD¢e and Support tO8ts Tot*1 2025 TotaI 2024 Stsff costs Wages and salaries Employ¢rs Nl Staff pensions 73295 6.349 14.366 73.295 6.349 14.366 68,996 5.354 13,521 94.010 94.010 87.871 Total 2025 T•t#l 2024 Autht of filw￿la1 SLatrnMts Examination of th¢ financial statcmcnts Bfy)kkeepin8 ft¢s Legal fees 2,472 1.478 6,650 4.180 8211 4.180 8,211 17J91 17.391 10,600 Page 17 Adventure HyDdburn Ltd Notes to th¢ FfiA*nelxl St*tenwits for ohe Year Ended 31 Marth 2025 8 Trnstees remuner•don expewes No tr￿stee5. nor any persons ￿￿￿)￿e¢ted with th¢DL hav¢ Twxived any remwKration fron) the ¢haTity dutiog the 9 Stsff The aggregate payroll costs wcre as follows.. 2025 2024 Wages and salari¢s s￿la] 5￿urIty Costs Pension Co￿$ 570,865 34,808 43280 10,410 483,280 25.571 49,186 659.369 558.037 The tnonthly avetage nurnber of p¢r8ons (including S¢DiOT n￿￿eMe0t I leth￿p ieAm) employed by the charity thm'ng thc ytar exwcsscd as thll titne equivalcnts as folknvs.. 2025 No 2024 No Charitsble service5 M8nagement and *lo)inimiion 28 28 30 30 No employee re¢¢ived ¢nwlunJEnts of than £￿.INXI dwin8 the year. The totsl employee benefits of the key m¥Mg¢mcnt person￿1 of the cbarity were £48,79412024- £45,930). Page 18 Adventure Hyndburn Ltd Notes lo the FiDan¢i#l stateD￿nts for the Year Ended 31 M*reh 2025 l• T*ll￿ble fixed *#ets Flx¢uru. flttkn81 and equlpmeDI Freebold prwrty property Total Colt At l April 2024 Addiiions .482.351 1.481.896 775.558 5,721 3,739.805 At 31 March 2025 1.482.351 1.481.896 781.279 3,745,526 DepreelathiTr At l April 2024 Char8e for ihe ye At 31 MArch 2Q25 708.316 29.628 431.510 29,640 772.357 2,294 1,912.183 737.944 461.150 774651 1,973,745 Ne¢ book vallle At 31 March 2025 744,407 1.020.746 6.628 1771,781 Al 31 Mhrch 2024 774.035 1.050,386 3,201 1,827 622 11 Flxed ￿•¢¢ 2025 2024 Oth¢r invethnts 107242 Other Inv*•t**llts Llit¢d vestnxnts Total or V*lu*ll•D Ai l April 2024 R¢valuatiort 107,242 158 107,242 158 At 31 March 2025 107,4(N) 107,4 Ne¢ book valut At 3 1 March 2025 107,4(M) Ai 31 March 2024 107.242 107.242 Page 19 AdveDture HyndburD Ltd Noles to th¢ Financial StstemeAts for the Year Ended 31 Marth 2025 12 Debtors 2•25 2024 Trade debtors Prepayments Other debtOTS 26.938 19,190 25.762 17,702 53,808 43,464 13 Credlt•rs 2025 2024 Trade ¢rrditors Other taxatiott and S￿1￿1 security Other crcditors A¢cryals Deferred iti¢ome 10.429 6.851 3.388 32.673 69,904 6.278 9223 9,923 59.128 123245 84J52 14 HAbllldes Th¢ cban.ry has previoU￿y rtteiv¢d gram fitsmlitig wbicb has been used to build and make improvcmcDts to its properties and has contribJt¢d towdrds of fulfillin8 the charirable rtjjeciives of the OTgaoisaii¢x). The tem)s of these grants specify that wme or all of the grants ¢ould be￿rne ￿)#Y￿ble within v•rious periods. between 10 and 25 yeaT5 of the payinent of the final of the gr8nL if the or81tiiSatiott fail$ to uti]ise the grani for the pu[￿Se for which it W&8 give If the Organi￿lOn Tee0￿1$¢$ th#t il tnay haye to rqwy some, or all of, the grani it wll C￿11¢ a liability An the accounts prior to making the repayment. Bey¢￿ su¢h ¢ircunLsthn¢es. tsustres do not consideT. IM)wever. tlw( as a result of the passage of and the norn￿ which grants bave bcen rn￿e. there 15 Jikety to be any crystallisaiion of a materjal liability. Page 20 Adventure Hyndburn Ltd Notes to the Flth*ncl*l Staten￿llts lor the Year EDded 31 Marth 2025 IS FuDth B*l4Dce At 31 MAr¢h 292$ Aprll 2•24 Tuo•r¢M el￿ded TraTrif¢ri Unmtrkfed Genernl Fixed 643.776 1.827.622 1.059.(194 (9782431 61,562 {5.7211 5.721 718.906 1771781 2,471 J98 1,059,094 1.039.805 2,490.687 B•l*tt¢¢ It I Aprll 2•23 el￿ded M•r¢h 2024 Umrestrltted Ci¢n¢ral Fixed as¥ets 576,634 1.888.561 930.116 (862.974) 643.776 1.827.622 2,465,195 930.116 {923.913 2.471398 16 Analyth ofmet a•*ts b¢th¢¢* U*rtitrbtled Tot*1 2025 GeDer41 Tangible fixed assets Fixcd asset iDYcJlmu CuTr¢n¢ Js8¢ts Curren¢ IiAbililieg .771.781 107,400 734,751 123.245 1.771,781 107,4LX) 734.751 123245 T￿¥] net assets 2.490 687 2.490,687 Totsl 2024 T•n8ible fixed Fixed a$8¢t itiv¢stm¢nts Cwr¢nt ￿8¢t* CuTTent liabilities ,827,622 107.242 621,086 84,552 1,827,622 107242 621.086 84.552 Toi&l net assers 2,471,398 2,471,398 Page 21 Adventure Hyndburn Ltd Notes to the Finan¢iAI Stalements for the Year Ended 31 MArch 2025 17 R￿*t￿ porty tranM¢tiott$ There were no related pw trat￿￿tions in th¢ y¢#T. 18 PeD•lon ¢fjmmltrnents Denned eontrlbutlon ptnilon seheme The chrity operates a defined benefii pension schem¢. Th¢ sch¢m¢ is w multipl¢ crnplo￿r Kh¢m¢ and the ¢harity is urtible to identify its shore of (he underlying aslets and liabiliiies. Certain ¢mploy¢¢s ur¢ m¢mb¢rs of th¢ L4neL%hire Gjunty Couttcil defined benefit pension scheme. The s¢h¢me is valued on a iriennial ba8is by th¢ o¢nl8ry, M¢TC¢T. At th¢1o$t S￿h v4lu•iion in 2022. th¢ s¢heme had a fibnding level of IOO/o12016.' 90/01. The charity's uttd¢rlyin8 share of &8Aets 2￿j liabilities cannot be separately ideniified and it is noi pr￿tiCal to quantify the extent of any underlying element of the ¢h4riry'¥ liability It iny giv¢n dat¢. Th¢rcfor¢, contributions are ¢harsed to the statement ol. financial activiiies in the yegr in which th¢y ar¢ paid. The contribution$ paid durin¥ the yur amountcd to £65,99412024- £62.¥22). Pag¢ 22