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2025-03-31-accounts

Charity registration number: 1118523

Waltham Forest Community Hub Ltd

Annual report and financial statements

For the year ended 31st March 2025

Waltham Forest Community Hub Ltd Table of contents Year ended 31st March 2025

Page
Reference and administrative information 1
Report of the trustees 2
Independent examiner's report 6
Statement of financial activities 7
Balance sheet 8
Notes to the financial statements 9

Waltham Forest Community Hub Ltd Reference and administrative information Year ended 31st March 2025

Board of trustees Faiz Yunis
Shahid Majid
Khayyam Shahid Aslam
Joga Kabra
Rosemary Perrett
Finn Grant
Imran Iqbal
Anita Sharma
Shelly Louise Hopkinson
Jessica Mercedes Taylor Goodwin
Stephen Paul Hillman
Fiona Jane Gilbert
Stephen Tippell
Address of principal office 18a Orford Road
Walthamstow
London
E17 9LN
Company number 05642169
Charity number 1118523
Independent examiner MAR Accountants Ltd
685 Crabrook Road
London
IG2 6SY
Bankers The Co-operative Bank
P.O. Box 250
Delf House
Southway
Skelmersdale
WN8 6WT

Page 1

Waltham Forest Community Hub Ltd Report of the trustees Year ended 31st March 2025

Constitution

Waltham Forest Community Hub (WFCH) is a company limited by guarantee and a registered charity. It is governed by its Memorandum and Articles of Association dated 1 December 2005. The organisation is central to the regeneration of the borough, and it’s potential is recognised by all, as an engine for community cohesion and empowerment as the population grows and changes. Our role as a place-based charity is to understand and champion the needs of Waltham Forest’s communities and people, provide services and support that enable them to thrive and steward our assets to serve our charitable mission `to bring together and lead the community, providing opportunities and resources that value and empower all’.

Recruitment and appointment of management committee

The Directors of the Company are also Charity Trustees for the purpose of Charity Law and are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected for a period of three years, after which they must be re-elected at the Annual General Meeting, with the option to co-opt up to two new members at other times of the year.

Trustee Induction and Training

New Trustees are provided with relevant documentation and are given an induction that includes familiarisation of the Charity's mission statement, aims and objectives, organisational structure, policies, and Trustees' responsibilities. They meet the Chair of the Trustees and the Chief Executive to obtain more background information when elected and are expected to attend training on the role of trustees.

Our vision is for Waltham Forest to be `a place where every individual and community is valued, supported and can thrive.’

Our values include:

WELCOMING; COLLABORATIVE; EMPOWERING; INCLUSIVE; ADAPTABLE; AMBITIOUS and

our team embrace these. We believe that everyone has skills and potential to grow and develop. As a united community, we trust we can take collective responsibility to create a positive future.

Page 2

Waltham Forest Community Hub Ltd Report of the trustees Year ended 31st March 2025

Objectives and activities for public benefit

Our organisation's aim has been to deliver projects and activities that meet the following four areas of need:

This has been a challenging year for much of our community. High food and energy prices have made it difficult for some to make ends meet. Our mission is to support people in Waltham Forest to improve their lives and make communities stronger, happier and healthier, and we are grateful for the long-term partnerships with Cadent Gas, Hackney Community Law Centre, Shelter and the National Lottery Community Fund that have enabled us to provide practical help, advice and support to our community, from providing heating advice and legal housing advice to offering free slow cookers to enable healthy cooking on a budget. We are also grateful for the ongoing support of the London Borough of Waltham Forest, Mercers Company and Trust for London that enables us to remain fleet of foot, and responsive to the needs of a diverse and changing community.

Financial review

Trustees recognised that to meet the needs of the local community better a slight shift in strategic focus was necessary. Historically we have been reliant on letting our building to raise unrestricted funds. Whilst this is still an activity we do, the emphasis this year has been more on raising restricted funds to host events, meetings and on using the building to provide much-needed services to the local community. We remain in a financially strong position with around 4 and a half months of operating costs as free reserves. This is essential as it allows us to be responsive to local need and operate in a highly complex environment. We have also invested time and resources over this year in improving our evaluation and learning systems to capture data better and focus more on prevention.

Trustees have recognised the value of the staff and volunteers of our organisation. Against the backdrop of the cost-of-living crisis, we remain a London Living Wage employer, and this year we conducted a salary benchmarking exercise to ensure that staff are being paid at a competitive rate for the local sector and area. The investment of a small proportion of our free reserves in an employee assistance programme has been received well and helped support the well-being of our staff.

Page 3

Waltham Forest Community Hub Ltd Report of the trustees Year ended 31st March 2025

Our role as a place-based charity is to understand and serve the needs of Waltham Forest's communities and people. We do this by providing a range of quality space, opportunities and support, principally through our multi-purpose community venue in the heart of Walthamstow Village. Built in 1866, the building presents a number of challenges in terms of maintenance and upkeep. It is, however, a highly valued community resource and remains a real community asset. The challenge for the future is to ensure that the building is fit for purpose, and we can maximise its value to the community. During the year ahead we will develop a three year strategic plan that focuses on ensuring our services reach more under-served residents from the most deprived neighbourhoods in the borough.

We owe our success to the enthusiasm, commitment and great teamwork between trustees, staff and volunteers. We remain confident we can continue to attract growing support from sponsors, partners and grant funders who've made our success possible thus far. We're hugely grateful to every one of our funders and donors.

Statement of trustees’ responsibilities

Our board of trustees (the board) has collective responsibility for everything that we do, including the legal responsibility to ensure the charity is controlled and properly managed.

In discharging their collective responsibilities the trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with the applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 (The Financial Reporting Standard applicable in the UK and Republic of Ireland).

The law applicable to charities in England, Wales and Scotland requires the trustees to prepare financial statements for each financial year. These must give a true and fair view of the state of affairs of the charity, and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently

observe the methods and principles in the Charities SORP (FRS 102)

make judgments and estimates that are reasonable and prudent

state whether applicable accounting standards have been followed

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

Page 4

Waltham Forest Community Hub Ltd Report of the trustees Year ended 31st March 2025

We would like to thank all our volunteers and supporters who dedicate their time, provide moral support and offer financial assistance in the smooth running of the organisation. We express our heartfelt gratitude to all those involved and we hope that the bonds that have been formed will continue.

We have assessed projected future income, expenditure and cash flows over the period to 31 March 2025, and analysed the strength of the charity’s reserves, liquid assets and its ability to withstand a material fall in income. We have concluded that there is a reasonable expectation that the charity has adequate resources to continue their activities for the foreseeable future. Therefore we have continued to adopt the going concern basis in preparing the financial statements.

Signed on behalf of the Board of Trustees on 24th September 2025 by:

Joga Kabra Chair of Waltham Forest Community Hub Ltd

Page 5

Independent examiner's report to the Trustees of Waltham Forest Community Hub Year ended 31st March 2025

I report to the trustees on my examination of the accounts of Waltham Forest Community Hub Ltd for the year ended 31st March 2025, which are set out on pages 5

Responsibilities and basis of report

As the charity trustees of Waltham Forest Community Hub Ltd you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

(2) the accounts do not accord with those records; or

(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Name: MAR Accountants Ltd Fellow of Chartered Certified Accountants

Address: 685 Cranbrook road London IG2 6SY

Date: 24th September 2025

28/10/2025

Page 6

Waltham Forest Community Hub Ltd Statement of financial activities Year ended 31st March 2025

Investment income
Interest
Income from generated funds:
Community Hall Hire
Income from charitable activities:
Inter-Generational
Youth Activities
Reaching Communities
Cadent Gas
Trust for London
Services
Mercers
Donations
Total income
Expenditure on:
Administration
Salaries
Sessional and volunteers
Project management
Training and consultancy
Rent, rates and building insurance
Utility charge and refuse collection
Building and equipment maintenance
Printing, postage and stationery
Advertising
Subscriptions and membership fees
Sundry expenses
Depreciation
Telephone & Data
Fundraising
Travel Expenses
Bank charges
Accountancy & Professional fees
Miscellaneous
Development / Staff Welfare
Total expenditure
Net income
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Transfer of funds
Total funds carried forward
Year
Year
Restricted &
ended
ended
Unrestricted
endowment
Designated
31st March
31st March
funds
funds
funds
2025
2024
£
£
£
£
£
2,606
-
-
2,606
1,338
26,906
-
-
26,906
27,404
15,630
-
-
15,630
10,909
16,912
4,460
-
21,372
26,893
-
156,843
-
156,843
159,243
-
99,324
-
99,324
86,002
-
42,836
-
42,836
57,668
6,856
-
-
6,856
-
-
34,038
-
34,038
35,640
6,559
-
-
6,559
8,129
75,469
337,501
-
412,969
413,226
62,131
51,649
262,141
-
313,790
229,660
-
80
-
80
6,387
15,139
26,746
-
41,885
27,432
924
19,590
-
20,514
29,950
12,487
-
-
12,487
20,559
16,946
-
-
16,946
16,112
5,577
-
-
5,577
5,948
1,646
690
-
2,336
3,727
3,650
688
-
4,338
607
6,173
-
-
6,173
1,060
328
-
-
328
1,711
6,302
-
-
6,302
3,096
2,889
481
-
3,369
-
93
-
-
93
8,180
427
-
-
427
-
39
-
-
39
1
2,748
-
9,000
11,748
1,899
331
-
-
333
1,196
-
-
1,533
1,533
12,803
127,348
310,416
10,533
448,299
432,459
51,879
-
27,085
10,533
-
35,330
-
19,233
-
67,831
22,600
80,217
170,650
189,893
51,879
-
27,085
10,533
-
35,330
-
19,243
-
32,241
25,939
-
6,302
-
-
-
48,193
23,746
63,382
135,320
170,650

Page 7

Waltham Forest Community Hub Ltd

Balance sheet As at 31st March 2025

Note 2025 2024
£ £
Fixed assets
Tangible assets
8
56,716 63,019
Total fixed assets 56,716 63,019
Current assets
Prepayments
Community hall hire services
Accrued income
Other debtors
Cash at bank and in hand
4,678
990
182,014
704
10,602
461
-
244,854
Total current assets 187,682 256,621
Current liabilities
Social security
Trade Creditors
Refundable deposits
Other creditors and deferred income
Pension contributions
5,419
44,786
5,679
51,958
1,236
1,496
7,248
139,114
1,132
Creditors: amounts falling due within one year 109,078 148,990
Total assets less current liabilities
Creditors: amounts falling due after more than one year
135,320
-
170,650
-
Total net assets 135,320 170,650
The funds of the charity
Unrestricted funds
Restricted funds
Designated-fixed assets
Designated-repairs
Designated - wellbeing
Designated-Development
48,194
23,745
56,716
-
6,118
547
67,833
22,600
63,019
-
7,651
9,547
Total funds
9
135,320 170,650

The accompanying notes form part of these accounts.

Approved by the Board of Trustees on 20th October 2025 and signed on its behalf by:

Joga Kabra Chair of Waltham Forest Community Hub Ltd

Page 8

Waltham Forest Community Hub Ltd Notes to the financial statements

For the year ended 31st March 2025

Note 1 - Basis of preparation

1.1 Basis of accounting

Waltham Forest Community Hub Ltd is a public benefit entity.

The presentation currency of the financial statements is the Pound Sterling (£).

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

1.2 Going concern

The accounts (financial statements) have been prepared to give a ‘true and fair’ view.

After making enquiries, the trustees have a reasonable expectation that Waltham Forest Community Hub Ltd has adequate resources to continue it's activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Note 2 - Accounting policies

2.1 Income

Recognition of income

All income is accounted for in the SOFA when the Charity is legally entitled to the income,

it is probable that the income will be received, and the amount can be quantified with reasonable accuracy.

Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the Charities SORP (FRS102) or FRS102.

Volunteer help

The value of any voluntary help received is not included in the accounts.

2.2 Expenditure and liabilities

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

Page 9

Waltham Forest Community Hub Ltd

Notes to the financial statements

For the year ended 31st March 2025

2.3 Assets

Tangible fixed assets for use by charity

These are capitalised if they can be used for more than one year. The depreciation rates and methods used are disclosed in note 2.6.

Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2.4 Tax

Waltham Forest Community Hub Ltd, as a registered charity is exempt from tax under Chapter 3 of Part 11 to the Corporation Tax Act 2010 or Section 256 of the Taxation for Chargeable Gains Act 1992, to the extent surpluses are applied to its charitable purposes.

2.5 Cash flow

The charity meets the definition of a qualifying entity under FRS 102 and has therefore taken advantage of the disclosure exemption in relation to presentation of a cash flow statement in respect of its financial statements.

2.6 Tangible fixed assets

Tangible fixed assets are stated at cost. Depreciation is calculated to write off the cost of fixed assets by equal annual instalments over their expected useful lives as follows:

Fixtures, fittings & equipment – 10% reducing balance

Tangible and intangible fixed assets costing less than £2,000 are not capitalised, and are written off in the year of purchase.

Note 3 - Employees

The average number of employees, calculated on a full-time equivalent basis, during the year under review were 9 (2024 - 9).

The above numbers include staff responsible for the management and support of the volunteers.

The trustees have not received any remuneration or expenses in relation to their duties as trustees.

Note 4 - Contribution from the volunteers

We are very grateful to our large and hugely supportive volunteer base.

Some work tirelessly to raise funds for our work and help run the charity, whilst others work directly with the operational side of the charity work.

Given the absence of a reliable measurement basis, donated services from our volunteers are not included within the financial statements. This is in line with the requirements of Charities SORP (FRS 102).

Note 5 - Capital commitments

Page 10

Waltham Forest Community Hub Ltd Notes to the financial statements For the year ended 31st March 2025

The charity had no capital commitments at 31 March 2025 or 31 March 2024.

Note 6 - Contingent liabilities

There were no contingent liabilities at either the beginning or at the end of the financial year.

Note 7 - Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Note 8 - Tangible fixed assets

Cost or valuation
At the beginning of the year
Additions
Revaluations
Disposals
At end of the year
Depreciation and impairments
At beginning of the year
Disposals
Depreciation
Impairment
At end of the year
Net book value
At the beginning of the year
At the end of the year
Fixtures,
fittings &
equipment
£
125,231
-
-
-
125,231
62,213
-
6,302
-
68,515
63,018
56,716
Total
£
125,231
-
-
-
125,231
62,213
-
6,302
-
68,515
63,018
56,716

Page 11