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← Hart Voluntary Action Limited

2025-03-31-accounts

Report of the Trustees and Unaudited Financial Statements for the year ended 31 March 2025

for Hart Voluntary Action Limited

Registered Company Number: 05982733 (England and Wales) Registered Charity Number: 1119912

Hart Voluntary Action Limited

Contents of the Financial Statements for the year ended 31 March 2025

Page
Report of the Trustees 1 – 10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance Sheet 13
Notes to the Financial Statements 14 – 22

Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Reference and Administrative Details

Company Registered number 05982733 (England & Wales)
Registered Charity number 1119912
Registered Office Civic Offices
Harlington Way
Fleet
Hampshire
GU51 4AE
Trustees I Booth (Chairman)
M Rawlins (Vice-Chairman)
B East (Treasurer)
L Alderson
D Astles
M Covacic (resigned 20 January 2025)
M Dolan (co-opted 21 February 2025)
M Gaynor (co-opted 21 February 2025)
NI Phillips (resigned 1 July 2024)
W Roberts (resigned 20 January 2025)
G Woods (resigned 20 January 2025)
Ex-Officio Appointed by Hart District Council Cllr Peter Wildsmith
Company Secretary Caroline Winchurch
Independent Examiner Anna Coote MAAT
Gilroy & Brookes Accountants Ltd
Chartered Accountants
Suite 15, The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH
Bankers National Westminster Bank plc
31-37 Victoria Road
Farnborough
Hampshire
GU14 7NR

Page 1

Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Structure, Governance and Management

Governing Document

Hart Voluntary Action Limited is a charitable company limited by guarantee and was incorporated on 30 October 2006. It took over the operations, assets (excluding the fixed assets which were held at nil value) and liabilities of Hart Voluntary Action on 1 April 2008. The governing documents are the Articles of Association, which were replaced with the approval of the membership at Hart Voluntary Action’s Annual General Meeting on 12 November 2018.

Organisational Structure

The Trustees are responsible for governance, including setting the Charity’s strategy and policies, and reviewing progress against objectives. The Chief Executive, working closely with the Trustees, carries out the day-to-day management of the Charity. However, all Trustees are encouraged to take an interest in the Charity’s programme of activities and provide additional support to staff service leads.

Appointment of Trustees

The appointment of Trustees is approved at the Annual General Meeting (AGM). During the year, additional Trustees may be co-opted by the Board of Trustees for formal adoption at the next AGM. New Trustees are recruited by formal appeal to the Charity’s member organisations, through personal contacts of staff and the existing Trustees and via the Hart Volunteer Centre.

Trustee induction and training

Trustees are formally inducted in the work of the Charity and their own responsibilities as a Trustee over a period of months. This initially involves discussions with Honorary Officers and other Trustees, briefings by the Chairman and Chief Executive, and a review of the latest Annual Report, Annual Accounts and current services. Any training for new or existing Trustees is scheduled as required.

Risk Assessment

A formal risk assessment procedure is in place using Charity Commission guidelines. The Trustees review the major risks and their implications and measures are taken to mitigate potentially adverse effects. The procedures continue to be maintained and monitored on an ongoing basis. Regular reviews of the Charity’s policies and governance procedures fall to the Human Resources and Governance SubCommittee, whilst the Financial and Strategy Sub-Committee is responsible for reviewing financial and strategic planning for the Charity.

Page 2

Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Public Benefit Statement

The Trustees, in carrying out their duties, have due regard to the guidance published by the Charity Commission on public benefit. This report addresses the public benefit reporting requirements published by the Charity Commission.

The Objectives and Activities section provides a summary of activities and explains how these activities provide benefit to the local community in the area of operation. More detailed information about activities is reported in the Achievements and Performance section of this report.

Objectives and Activities

The core objectives of the Charity are:

In addition to its core activities, the Charity provides a community development role in identifying unmet needs and gaps in provision of services primarily in Hart District and in neighbouring areas where applicable. The Charity is also awarded the responsibility for the administration of grants for specific initiatives aimed at further promoting community engagement and community activities in Hart District. In so doing, the Charity is mindful of the guidance published by the Charity Commission on public benefit.

During the reporting period Hart Voluntary Action continued to deliver the following frontline services alongside its core support for the wider voluntary and community sector serving Hart residents:

Hart Voluntary Action acts as a link between the voluntary and community sector and the statutory sector where active consultation and formal partnership representation has become an increasingly important role played by the Charity. Hart Voluntary Action is a pro-active participant in various partnerships at Hart District and Hampshire County level, for example: Hart and Rushmoor Local Children’s Partnership, the Here for Hart Working Group, and other strategic groups co-ordinated by Frimley and Hampshire and Isle of Wight Integrated Care Boards. As such, the charity plays a significant role through its objectives and activities in achieving the community and wellbeing goals in Hart District Council's Corporate Plan, and contributing to Hampshire County Council’s strategic priorities.

Page 3

Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Objectives and Activities (continued)

Hart Voluntary Action is a member of NAVCA (National Association for Voluntary and Community Action), which represents Local Infrastructure Organisations (LIOs) at the national level in England. Hart Voluntary Action works in partnership with other LIOs in Hampshire through the Community Infrastructure Partnership CIC, and the Hampshire CVS Network.

Achievements and Performance

New branding and website

Hart Voluntary Action launched a completely refreshed website and branding for its services in October 2024. The new website makes it easier for all users to navigate to the different services the charity offers, as well as placing more focus on how external stakeholders can engage with or support Hart Voluntary Action. The Trustees would like to thank the Lions Club of Fleet for their donation towards the cost of the new website.

Local Infrastructure Quality Accreditation (LIQA)

Hart Voluntary Action was awarded the Local Infrastructure Quality Accreditation by its umbrella organisation NAVCA (National Association of Voluntary and Community Action) in July. This means that the charity has been reviewed by its peers as successfully meeting the four functions of local infrastructure support: Leadership & Advocacy, Partnerships & Collaboration, Capacity Building, Volunteering.

Local Infrastructure Support for the Voluntary and Community Sector

Hart Voluntary Action’s work in support of the voluntary and community sector in Hart covers:

One-to-one guidance on topics ranging from governance to fundraising; promoting the activity of the voluntary and community sector, providing training and networking opportunities and help with volunteer recruitment. Hart Voluntary Action also advocates on behalf of the local voluntary and community sector at multi-agency meetings, especially those involving the statutory sector.

Over the year, the charity provided one-to-one support to 28 community organisations and charities, held 7 networking and training events, and continued to update and expand the amount of information about the activities of our local voluntary sector on the online Here for Hart community directory. The number of member organisations of Hart Voluntary Action has remained static at 150. Membership of Hart Voluntary Action is free of charge and guarantees access to regular news bulletins, invitations to events and assistance with individual enquiries.

Hart Voluntary Action and Rushmoor Voluntary Services ran 2 shared Voluntary Sector Forum events for their member organisations during the year, as a starting point for more combined collaboration around voluntary sector engagement with the reduction in infrastructure grant funding from Hampshire County Council.

The Hart Volunteer Centre facilitated the placement of 186 local residents into regular volunteering roles, mainly with other voluntary and community organisations, but also with the charity’s own frontline services. As part of a wider initiative in Hampshire, the charity also recorded separately how many volunteers were being placed into “micro” or one-off/short-term volunteering opportunities (a total of 25 placements during the financial year). This is in response to an ongoing trend in the UK that fewer people are interested in committing to regular or long-term volunteering activity.

Page 4

Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Achievements and Performance (continued)

The Hart Volunteer Centre saw the number of volunteering opportunities it was promoting on the Volunteer North Hampshire online platform that is shared with the Volunteer Centres operated by Basingstoke Voluntary Action and Rushmoor Voluntary Services increase during the year to 176 “live” opportunities.

To help 13 of Hart’s local charities attract new trustee volunteers, the Hart Volunteer Centre organised an information evening for prospective trustees at the Elvetham Hotel in Hartley Wintney. This information evening was held to help volunteers to feel more comfortable with the idea of becoming a trustee whilst learning a little more about the charities exhibiting. The event welcomed a steady stream of prospective trustees with organisations sharing that they had had meaningful and ongoing conversations and a total of 9 new trustees were placed as a result.

At the end of March, the Hart Volunteer Centre, in partnership with the Lions Club of Fleet, held another “Get Involved” Volunteer Fair in Hart Shopping Centre, Fleet providing the opportunity for 18 organisations to promote their volunteering roles. This was well received with a high level of engagement from the public, and new volunteer recruitments as a result.

The charity continued to be an active member of the Here for Hart Working Group, co-ordinated by Hart District Council, and maintained responsibility for managing the project co-ordination of the Hart and Rushmoor Local Children’s Partnership, which is supported by Hampshire County Council.

Achievement and performance: Hart Voluntary Action’s Community Services

Hart Voluntary Action’s Counselling Services include 121 Youth Counselling, 121 Adult Counselling, Family Counselling, and Sunshine and Showers Depression/Anxiety Support groups.

121 Youth Counselling provides a confidential counselling service of up to 10 weekly sessions per client aged 11-25 years. The service is designed to complement children and young people’s mental health services provided through the NHS and in schools and colleges, and meets a gap for supporting young people who do not need to meet the thresholds for Child and Adolescent Mental Health Services (CAMHS). During the year the service received 149 referrals and 63 new clients were supported alongside clients already in service at the beginning of the year.

121 Adult Counselling continued its activity seeing 74 new clients (an 34% increase on 23-24) during the year, who would not be able to afford private counselling and dealing with issues that were negatively impacting their mental health. Demand for this service has continued to grow during the year, and at year-end there were a total of 73 people on the waiting list. Counselling sessions are delivered by a mix of paid and volunteer counsellors on counselling training placements.

Sunshine and Showers, one of Hart Voluntary Action’s most long-standing services offering facilitated peer group support for adults dealing with depression and anxiety, continued to hold weekly group sessions at Odiham Cottage Hospital. Group members can participate for as long as they wish an evening group is available to suit people who are in employment.

Hart Voluntary Action’s Family Counselling service, which provides counselling and play therapy for the whole family group was able to support 10 new family groups during the year.

The charity launched an online version of its Level 5 Diploma in Counselling Adolescents training course in January 2025 which will finish in October 2025. This has meant that counsellors from anywhere in the country can attend. Eight counsellors have been taking part in this training course.

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Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Achievements and Performance (continued)

Counselling training helps to generate income to contribute to the continuation of the charity’s Counselling Services. Additional income has been generated through the provision of an in-school counselling service for Oakmoor School in Bordon, and the promotion of the Annexe Counselling Rooms at Odiham Cottage Hospital for hire for private and NHS/charity talking therapy/counselling sessions. The charity continues to look for such income generation opportunities to replace or complement charitable fundraising activity.

Hart Health Walks is another long-standing service provided by Hart Voluntary Action. Thanks to the commitment and flexibility of the Health Walks volunteers, the charity was able to sustain its 7 weekly walks programme (walk locations: Blackwater, Crookham Village, Fleet, Hartley Wintney, Hook, Odiham and Yateley). The service welcomed 58 new walkers during the year, with around 188 individual walkers taking part, with a high proportion taking part in 2 or 3 Health Walks each week. All of the 75 walkers who responded to the 2025 Health Walks Survey stated that health walks had a positive or very positive impact on their health and wellbeing, with positive impacts on physical and mental wellbeing and social connections also scoring highly.

The staff/volunteer team who run the Hart and Rushmoor Young Carers service have continued to offer a wide variety of respite activity both during term-time and school holidays. Hart and Rushmoor Young Carers provide young people aged 7-25 years with the opportunity to take time out from their caring responsibilities. For the older age group of young adult carers aged 16-25 years one-to-one support and assistance with accessing further/higher education and employment opportunities also increased over the reporting period. Due to a higher number of young carers being engaged in the service overall, young carers were only able to access their respective young carers’ club session on a fortnightly basis, with the service providing three term-time club sessions per week by age group/school year. At year-end there were 154 young carers engaged in the service. During the year, the “Young Carers Voice” Board was introduced, involving a small group of young carers representing all age groups in feeding in their views and ideas about the service for future club and school holiday activity and raising awareness external issues they are facing.

Hart’s Community Garden entered into its third growing season, with a total of 42 people engaged as individual members, and more of the garden area under cultivation. Alongside, regular members’ gardening sessions, a total of 16 workshops and 30 other events were organised by the Hart’s Community Garden team, either at the community garden or at other community venues. The aim of the events and workshops is to bring the Hart’s Community Garden to a wider audience and ensure that the community garden is available to as many local residents to visit and enjoy. Thanks to new grant funding from the Coronation Food Project, Hart’s Community Garden has extended its links with the Yateley Community Pantry run by Yateley Industries and The Fleet Community Pantry run by Hart Foodbank to donate excess produce (fruit, vegetables and herbs) for distribution to community pantry members (people who are on low incomes or who need to budget for food and other essentials).

Hart’s Community Garden is a member of the RHS “In Bloom” initiative, and was awarded Level 4: Thriving in the “It’s Your Neighbourhood” category of community horticultural activity.

Ukrainian Refugee Support – the charity has continued to provide support for Ukrainian refugees who first came to Hart District under the Homes for Ukraine initiative launched by the UK government in spring 2022. Working with staff at Hart District Council, Hart Voluntary Action’s focus in this current year has been on supporting Ukrainian families who have moved into independent accommodation. Help has taken the form of volunteer transport for medical and job appointments, assistance with finding employment, scoping education provision for children and young people, and any practical arrangements with setting up in their new homes.

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Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Achievements and Performance (continued)

Achievements and performance: New Activity Launched in 2024-25

Walk and Talk Counselling Service – thanks to start-up funding from grants and a crowdfunding campaign, Hart Voluntary Action launched another way for local residents to engage in counselling – Walk and Talk Counselling – in July. Counselling face-to-face in a room is not for everyone, and engaging in counselling whilst walking outdoors is becoming more popular as an alternative. During the year, the service worked with 18 clients who each received up to 10 counselling sessions provided by two trained counsellors, with sessions starting and finishing at Hart’s Community Garden. Walk and Talk counsellors have been able to observe that being outside can encourage people, especially men, to open up about their emotions more and over 75% of the adults who have receiving counselling to date reported an improvement in their mental health on completing their counselling sessions.

Thermal Imaging Volunteering Pilot Project – Hart Voluntary Action worked in partnership with Hart District Council’s Climate Engagement Team to run a new short-term volunteering scheme to involve volunteers in thermal imaging Hart residents’ homes. Just over 250 local residents registered their interest in having images taken of their homes with a with a thermal imaging camera to assess where there might be issues affecting heat loss. The team of 20 volunteers managed to visit 136 properties between November 2024 and February 2025, taking 1000s of images to help residents with finding the cold spots in their homes and providing information on possible support with measures such as roof insulation. Feedback from residents was very positive with a majority expressing interest in making further upgrades to improve the energy and thermal efficiency of their homes.

Support to Hart Voluntary Action

None of the above services would have been possible without the grants and contract funding secured through Hart Voluntary Action’s community development and fundraising activity. The Trustees would like to thank Hart District Council, Hampshire County Council, and Odiham Cottage Hospital Combined Trusts, for their ongoing support of the Charity’s core Council for Voluntary Services activity and/or our community services.

Funding from the statutory sector and the National Lottery Community Fund has also been received through Hart Voluntary Action’s ongoing membership of the Hampshire Youth Access network of youth counselling agencies (led by No Limits South) and of the Hampshire Young Carers Alliance (led by One Community). Both of these networks aim to ensure there is a consistent offer of support for children and young people across the county. For the 24-25 financial year, the Trustees would also like to also thank the following organisations for their charitable grants/donations: Frimley Integrated Care Board, Lions Club of Fleet, the Coronation Food Project, the Chapman Trust, Big Give, Rushmoor Borough Council, the Veolia Sustainability Fund, Hook & Odiham Rotary Club, Farnborough Rotary Club, Hart Rotary Club, Waitrose Fleet, 3H Foundation, Childbase, John Lewis, IDS Group, and Microsoft.

The Trustees would also like to thank the volunteers at St John’s Hartley Wintney, St John’s Hook and Café 46 for making the refreshments for our walkers and walk leaders; Hart and Farnborough Foodbanks for the donations of food and refreshments for the young carers’ clubs; Yelabus for young carers’ transport; The Elvetham Hotel for hosting our Trustee recruitment event; and Heckfield Place for hosting young carers’ farm visits.

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Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Hart Voluntary Action Volunteers

Hart Voluntary Action has a team of just under 100 regular volunteers helping across all of the services. It would have been impossible to deliver the level of achievements and performance without volunteer involvement, which enables the charity to deliver a cost-effective and professional service to the local community. Regular volunteer roles include: young leaders, club assistants and drivers for the Hart and Rushmoor Young Carers Service, walk leaders and back markers for Hart Health Walks, group facilitators, counsellors and reception volunteers for our Counselling Services, and gardening session support for Hart’s Community Garden.

Staff

The Trustees would like to thank the staff team for all of their contributions to the management of services and the day-to-day running of the Charity’s activities, which has enabled the charity to engage with an estimated 350 individuals per month across all of our community service activity.

Changes to the Trustee Board

Maureen Covacic, Wyn Roberts, George Woods resigned from the Trustee Board Annual General Meeting on 22 January 2025, they had all completed their full three terms of service. Ian Booth was appointed to the role of Chairman to take over from Wyn Roberts, and Mike Rawlins as Vice Chairman to take over from Maureen Covacic. Michael Dolan and Mark Gaynor were co-opted to the board of Trustees on 21 February 2025, and their appointment will be confirmed at the next Annual General Meeting. Maureen Covacic agreed to stay on as a co-opted volunteer to assist the HR & Governance Sub-Committee.

Strategic Report: Plans for the Future Period: 2025-2026

Hart Voluntary Action Infrastructure Support to the Voluntary and Community Sector – as notified in the 2023-2024 Trustees’ Annual Report, Hart Voluntary Action along with all other Hampshire CVS’s lost its infrastructure grant funding from Hampshire County Council. This will place pressures on the funding of its core infrastructure support functions, and the Trustees will be regularly reviewing future capacity to make Hart Voluntary Action’s core infrastructure support activity financially viable for the future.

Hampshire Devolution and Local Government Reorganisation

In early 2025, it was announced that Hampshire and the unitary authorities of Portsmouth, Southampton and Isle of Wight’s application for the new government’s priority devolution and local government reorganisation scheme was approved. Hart Voluntary Action will work with the local authorities to ensure that its voluntary and community sector membership is aware of proposed changes and potential impacts, particularly generated by the setting up of new unitary authorities to replace the current twotier local authority arrangements currently in place.

Hart Eco Hub

At the end of the year, Hart Voluntary Action was awarded a Climate Change grant from Hart District Council to re-establish a hub space at Hart Shopping Centre, this time to create the Hart Eco Hub. The plans are to be open in summer 2025 to promote volunteering and community activity at the local level in support of the environment and to address climate change.

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Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

Financial Review

Trustees’ Responsibilities

The Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the Charity’s financial activities during the year and of its financial position at the end of the year. In preparing those financial statements the Trustees are required to:

The Trustees are responsible for keeping accounting records, which disclose with reasonable accuracy at any time the financial position of the Charity, and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for regularly reviewing the Charity’s policies and ensuring that they remain fit for purpose.

Results for the year

During the financial year here was a deficit for the year on the unrestricted fund of £26,095 and a total deficit on the restricted funds of £7,122, giving an overall deficit for the year of £33,217.

All restricted funds and frontline services are externally funded, and do not impose a charge on Hart Voluntary Action’s unrestricted funds. Fees for the central administration and governance expenditure, based on full cost recovery, are earned from these services.

The main sources of unrestricted income during the year were the core grants received from Hampshire County Council and Hart District Council which funded the delivery of the Local Infrastructure Support function. This income supports staff responsible for community development, membership support and the running of the Volunteer Centre.

Reserve funds are held on deposit in interest-bearing accounts at Nationwide Building Society and National Westminster Bank.

Reserves Policy

The Trustees are committed to maintaining a robust and appropriate level of reserves to ensure the charity's long-term sustainability and to manage unforeseen events effectively. Our policy on reserves is reviewed annually and is based on a thorough assessment of our financial risks and strategic objectives.

Reserves are that part of the charity’s unrestricted funds that are freely available to spend on any of the charity’s general purposes. Our total unrestricted funds at the year-end amounted to £140,300.

The charity's unrestricted funds are held for the following purposes:

Page 9

Hart Voluntary Action Limited

Report of the Trustees for the year ended 31 March 2025

any short-term cash flow deficits and allow for a period of strategic review and adjustment. At the year-end, our free reserves, held in the General Fund, stood at £66,621.

The Trustees believe this reserves policy strikes an appropriate balance between safeguarding the charity's future and ensuring that funds are being effectively used for our charitable purposes. The policy is reviewed as part of the annual financial planning process, and our free reserve levels are actively monitored throughout the year to ensure they remain within the target range. At the end of the financial year, our reserves are on target.

Independent Examiner

Gilroy & Brookes Accountants Ltd has been re-appointed as Independent Examiner for the next year.

Statement of disclosure of information to the Independent Examiners

All directors of the company who held office at the date of approval of these Financial Statements, as set out below, each confirm so far as they are aware, that:

Small Company Provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

Page 10

Hart Voluntary Action Limited

Independent Examiner’s Report to the Trustees of Hart Voluntary Action Limited

Independent Examiner’s report to the Trustees of Hart Voluntary Action Limited (‘the Company’)

I report to the Charity Trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity’s Trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since your charity’s gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the MAAT which is one of the listed bodies.

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

  1. Accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

  2. The accounts do not accord with those records; or

  3. The accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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

Anna Coote MAAT Gilroy & Brookes Accountants Ltd Suite 15, The Enterprise Centre Coxbridge Business Park Farnham Surrey GU10 5EH

Page 11

Hart Voluntary Action Limited Statement of Financial Activities for the year ended 31 March 2025

Notes
Income from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investment income
5
Total
Expenditure on:
Charitable activities
6
Net expenditure for the
year and net movement on
funds
Reconciliation of funds
Total funds brought forward
Total funds carried
forward		 Unrestricted
funds
£
7,481
85,357
-
5,645
98,483
(124,578)
(26,095)
166,395
140,300		 Restricted
funds
£
27,865
305,383
22,788
-
356,036
(363,158)
(7,122)
88,409
81,287		 2025
Total
funds
£
35,346
390,740
22,788
5,645
454,519
(487,736)
(33,217)
254,804
221,587		 2024
Total
funds
£
21,705
366,915
8,058
4,806
401,484
(452,596)
(51,112)
305,916
254,804

The notes form part of these financial statements.

Page 12

Hart Voluntary Action Limited

Balance Sheet as at 31 March 2025

2025 2024
Unrestricted Restricted Total Total
Notes funds funds funds Funds
£ £ £ £
Current assets
Debtors 12 2,729 19,795 22,524 24,958
Cash at bank and
in hand		 144,208 107,444 251,652 282,331
146,937 127,239 274,176 307,289
Creditors:
Amounts falling
due within one		 13 (6,637) (45,952) (52,589) (52,485)
year
Net current assets
and net assets		 140,300 81,287 221,587 254,804
Funds 14
Unrestricted funds 140,300 - 140,300 166,395
Restricted funds - 81,287 81,287 88,409
Total funds 140,300 81,287 221,587 254,804

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The Trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The notes form part of these financial statements.

Page 13

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

1 Accounting Policies

Basis of preparing the Financial Statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Going concern

Despite the financial losses incurred over the past year and uncertainties over grant funding arrangements, Hart Voluntary Action Limited remains committed to its objectives of supporting, promoting and sustaining the charity sector in Hart District. The Management and Trustees continue to explore new revenue streams, fundraising initiatives and cost reduction measures.

The Trustees believe that, with the continued support of our donors, partners, and volunteers, the Charity has sufficient resources to continue its operations for the foreseeable future. The Charity will continue to seek additional funding and manage its finances prudently. Therefore, the Trustees have a reasonable expectation that the Charity will continue as a going concern, fulfilling its objectives and serving its beneficiaries.

Financial Reporting Standard 102 – reduced disclosure exemptions

The charitable company has taken advantage of the exemption from presenting a cash flow statement, as permitted by FRS 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 20% on cost Plant and machinery - 100% on cost

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Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

1 Accounting Policies (continued)

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees.

Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are determined by the Trustees from time to time as being held for specific purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2 Income from donations and legacies

Donations
Gift Aid
Other Charitable Income		 Unrestricted
Funds
£
7,476
5
-
7,481		 Restricted
Funds
£
27,320
545
-
27,865		 2025
Total
funds
£
34,796
550
-
35,346		 2024
Total
funds
£
21,108
209
388
21,705

Page 15

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

3 Income from charitable activities

Grants
Hampshire County Council
Core and Restricted Grants
Hart District Council Core
and Restricted Grants
Rushmoor Borough Council
Odiham Cottage Hospital
Combined Trusts
The National Lottery
Community Fund
The National Lottery Awards
for All Grant
The National Lottery
Community Fund:
Community Organisations
Cost of Living Fund
NHS Hampshire& IoW ICB
Other Grants
Government contracts
Hampshire County Council
Contracts
NHS Hampshire & IoW ICB
Contract
Other charitable income		 Unrestricted
Funds
£
32,500
50,010
-
-
-
-
-
-
2,847
85,357
-
-
-
-
85,357		 Restricted
Funds
£
53,462
37,870
2,928
32,692
68,868
9,863
-
4,962
24,785
235,430
27,146
26,670
53,816
16,137
305,383		 2025
Total
funds
£
85,962
87,880
2,928
32,692
68,868
9,863
-
4,962
27,632
320,787
27,146
26,670
53,816
16,137
390,740		 2024
Total
funds
£
62,620
69,327
1,464
27,692
18,664
9,220
55,342
9,976
26,563
280,868
38,919
30,496
69,415
16,632
366,915

Page 16

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

4 Income from other trading activities

Room Hire
Events
Counselling Training
nvestment income
Bank Interest		 Unrestricted
Funds
£
-
-
-
-
Unrestricted
Funds
£
5,645
5,645		 Restricted
Funds
£
10,005
5,580
7,203
22,788
Restricted
Funds
£
-
-		 2025
Total
funds
£
10,005
5,580
7,203
22,788
2025
Total
funds
£
5,645
5,645		 2024
Total
funds
£
3,843
4,215
-
8,058
2024
Total
funds
£
4,806
4,806

5 Investment income

Page 17

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

6 Expenditure on charitable activities

Wages & Salaries
Staff costs
Trustee training
Volunteer expenses
Project costs
Computer costs
Website costs
Subscriptions
Insurance
Office costs
Advertising, marketing and
publicity
Legal and professional costs
AGM and other meetings
Bad debt provision
Bank charges
Management fee
Miscellaneous costs
Expenditure on charitable
activities		 Unrestricted
Funds
£
124,835
2,673
-
64
365
11,930
4,161
895
2,746
12,530
636
11,056
820
(149)
859
(48,933)
90
124,578		 Restricted
Funds
£
217,458
3,973
-
6,266
80,291
897
-
668
-
1,044
3,446
-
-
-
-
48,933
182
363,158		 2025
Total
funds
£
342,293
6,646
-
6,330
80,656
12,827
4,161
1,563
2,746
13,574
4,082
11,056
820
(149)
859
-
272
487,736		 2024
Total
funds
£
302,749
6,934
420
6,149
77,794
11,329
4,463
1,532
2,763
14,033
246
19,093
857
3,086
867
-
281
452,596

7 Trustees’ remuneration, benefits and expenses

There were no Trustees’ remuneration or other benefits for the year ended 31 March 2025 (31 March 2024: £nil) .

There were no Trustees’ expenses paid for the year ended 31 March 2025 (31 March 2024: £nil).

8 Amounts payable to the Independent Examiner

Charitable expenditure includes the following amounts payable to the Charity’s Independent Examiner:

Fee payable for independent examination
Accountancy services		 2025
£
600
-
600		 2024
£
600
5,616
6,216

Page 18

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

9 Staff costs

2025
£
Wages and salaries
315,911
Social security costs
15,020
Other pension costs
11,362
342,293
The average monthly number of employees during the year was as follows:
2025
£
Employees
21		 2024
£
277,616
14,106
11,027
302,749
2024
£
20

No employees received emoluments in excess of £60,000.

10 Comparatives for the Statement of Financial Activities


Income from
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total
Expenditure on
Charitable activities
Expenditure on charitable activities
Net expenditure for the year and net
movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£

2,074
84,230
-
4,806
91,110
(108,009)
(16,899)
183,294
166,395		 Restricted
funds
£
19,631
282,685
8,058
-
310,374
(344,587)
(34,213)
122,622
88,409		 Total
funds
£
21,705
366,915
8,058
4,806
401,484
(452,596)
(51,112)
305,916
254,804

Page 19

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

11 Tangible Fixed Assets

Plant and
machinery
£
Fixtures
and
fittings
£
Cost
At 1 April 2024 and 31 March 2025
7,560
6,539
Depreciation
At 1 April 2024 and 31 March 2025
7,560
6,539
Net Book Value
At 31 March 2025
-
-
At 31 March 2024
-
-
12 Debtors: Amounts falling due within one year
2025
£
Trade debtors
16,749
Other debtors
296
Prepayments and accrued income
5,479
22,524
13 Creditors: Amounts falling due within one year
2025
£
Trade creditors
4,826
Other creditors
41,517
Social security and other taxes
4,139
Accrued expenses
2,107
52,589		 Totals
£
14,099
14,099
-
-
2024
£
21,155
2,169
1,634
24,958
2024
£
22,989
22,524
6,102
870
52,485

Page 20

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

14 Movement in funds

4 Movement in funds
At 1
April
2024
£
Unrestricted funds
General fund
138,032
Designated funds
Development Fund
28,363
Contingency Fund
-
Total unrestricted funds
166,395
Restricted funds
Counselling Services
13,313
Young Carers
63,777
Community Garden
-
Other restricted funds
11,319
Total restricted funds
88,409
Total funds
254,804
omparatives for movement in funds
At 1
April
2023
£
Unrestricted funds
General fund
148,555
Designated fund –
Development Fund
34,739
Total unrestricted funds
183,294
Restricted funds
Counselling Services
19,993
Young Carers
39,577
Community Garden
3,780
Other restricted funds
59,272
Total restricted funds
122,622
Total funds
305,916		 Incoming
resources
£
96,183
2,300
-
98,483
148,323
80,802
63,531
63,380
356,036
454,519
Incoming
resources
£
91,110
-
91,110
111,504
127,795
38,537
32,538
310,374
401,484		 Resources
expended
£

(95,939)
(28,639)
-
(124,578)
(143,708)
(111,050)
(46,397)
(62,003)
(363,158)
(487,736)
Resources
expended
£

(101,633)
(6,376)
(108,009)
(127,333)
(103,595)
(42,979)
(70,680)
(344,587)
(452,596)		 Transfers
between
funds
£
(71,655)
7,204
64,451
-
-
-
-
-
-
-
Transfers
between
funds
£
-
-
-
9,149
-
662
(9,811)
-
-		 At 31
March
2025
£
66,621
9,228
64,451
140,300
17,928
33,529
17,134
12,696
81,287
221,587
At 31
March
2024
£
138,032
28,363
166,395
13,313
63,777
-
11,319
88,409
254,804

Comparatives for movement in funds

Page 21

Hart Voluntary Action Limited

Notes to the Financial Statements for the year ended 31 March 2025

15 Purpose of funds

Unrestricted funds

General fund

These funds are held available for the ordinary purposes of the charity.

Designated fund – The Development Fund has been established to be invested in raising Development Fund income to provide longer term stability for the charity.

Designated fund – The Contingency Fund was established in the year to cover potential Contingency Fund wind-down costs, including statutory redundancy payments for staff and the settlement of other final liabilities should the charity need to cease its operations

Restricted funds

Young Carers This fund provides support to young carers and their families who live in Hart District or the Borough of Rushmoor.

16 Related party disclosures

There were no related party transactions for the year ended 31 March 2025.

17 Management fees

Management fees of £48,933 (31 March 2024 - £48,085) were charged to certain restricted funds for administration and other office costs paid through the unrestricted general fund.

Page 22