COMPANY REGISThATION NUMBER 06589053 HAXBY CHRISTIAN CAFÉ LTD UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 CHARITY NUMBER 1125569 HAXBY CHRisfiAN CAFE LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 CQNTENTS Page Report ofthe Trustees 14 Independent Examlners Report Profit & Loss Account Balance Sheet Notes to the Flnancial statements 8-12 Detai led Statement of Financial Activities 13 THE TRusfEES Tlie trusteos wlio s8rrf8il the con1pany durln£'the period wEre follows: Mr$ JThomp¥an Rev R Dalgli8sh Mrs S J TIFFany {Secret?É ryl r4rJ Stonghou%e Bnkers Th• c￿oPeratIve Bank plc Skelmeradale, Lancashlre WN8 6NY STRucfuRE, GOVERNANCE AND MANAGEMENT GoverMin# Document The chqFIty cunstÈluled as a CDmpany limitEcl byguar?.r¥tee and l& tlièrefore EcNern8cI by Nomt)r#nflu.m 4nd ArtlcLes Df AsgDclatlrJn. Recrultmunt and Appoikitment of Trust￿ The diiEctoru of Ihe compony arB 01gu. choi'ily trusteesfo r the purposes ol charSty law under thecompany's Artlcles. Tli& mrrblmum number Dftrustees is oiie. TrLl¥tQe9 ?re elected either tokfiu • v¥cancy ¢Jr to to the number. Anytrustee SD ￿ppo1,.nted wILlh4)Id offlce LElltlE tha next Annual Generol Maetlng 2nd wlll theri be elvglbLe lor reeEectlorL At trveryAiinuaL Seneral Metstlngi one-thfftl ol all Biirrent trusteeB will retire from office by rotation &nil will be eliEFble lor re-electiosli. OBJECTIVE8AND ACTIVITIES Th￿ch￿rIty'S JbJectlve$ artt to ac1V￿￿.c8 theChns1i￿ Religion and ID provide or tn th provlsl'on of f￿GIlItI.￿S In the Intorest of soclaliveLfaro for recreotion or other ￿el$L[l.2 tim Dccup￿tion of indr¢iduolswho have need ofsuch fi4¢lllt10B byroason oftholryouthtr age, Inllrmity ￿. dlsablllty, Ilnanclol harclship or socltil clrcumstances with the obJect ot IiMprovln¥ their conditiion? of I￿.fe by oper&tin4 • Chi'istl&n café, ACHIEVEMENTS AND PERFORMANCE OLiring the current financialyeor Hoxby ChristI￿n C419 Ltd has again WDrked Mlongsicle boih Ho¥by Nethudlit Church and the York Clicuit {sxeNiousiy Iho York North Clrcuitl, both Dfwhlch ara elso raElst•red cliarlti:.t The Comp2ny Is working lowBr(IB th8 coff*0 8hop'E aims as hl£hLi£hited below. Tt7 provldo * Chrlsllan presenc8 In thE( village There is a ctsunter-based prayèr box so thit petrplo ttan askforprayer SUPPDrl. A sBwlEe l# tradi,tionelty heLd on the preimises tomark RemembfW￿,ce D*y every y&ar. To bu 8 place that onhancets tha communityt whera pooplec￿li meet Iii a $afe ?nd w8lcomlnÈ envirpniiient and centi'e for personal supijort l.n trmes of need. Other examples of support include Sundoy aftcTnoDn meetlngu whlch are openfor anyon8 tD como In to socializeand share coneo1't)s, To be a plac8 of1105Pitoiity inclusive D* all oges and belieF& open au day aF)d son)e evBnlngs. The shop attrBctsp8ople fTom all sect.IDns ol th8 CDmmunrty, and we hoLd some out of hot]r ctlvitles. The cafe Is o*ton ustrd as a convonlorfit ctslLectlon pDlnt for tho Uniforiii Bonk ond forfood donations lor g 14Jcal clifflrPty encouroglng addlt'lcFnal co'rnTnunlty Involvement In these Ini.tiatives. Ttr be o plac£ 4¥here people Cl￿ obiairh fairi51 tnjded refreshmeiits and other lair-tr￿ded Xoods Thls remkiins central to tlTre bLI￿v nesB. AEI hot dilnks are sourced frDm Falrtrnde rJr(7vlder& TP Jone3 & GD LLP c.onUnue to prepaFe and Ov￿￿ee our annuat account&. Over 50 v4]1uThteer￿ from wlthln thtr community 5UPPC)rt the worl¢ Dfthe Café Invarious &LFPPOrt rtsio&, Includ'.Itigadn)In support ond tsiipport ft)i' n4nn.Ingthe cofé. FINANCIAL REVIEW Tb?e comp*ny continLie5 to strlve aÈalrbSt chaLlen.￿n￿l**dlng CDndltlon s lliGludlng Increosed s'upplièr pi'lces ancl the cost-ol-livinE crisls, as such Eb price Increaso WYJS actlonad In Dec'ember2023 ancl agaln InApYll 2024. There now4 othervenues Inthe VillaE& offerlng fo*xI and drfiTk optlont to the eommunity. The awnlnE thatwas puTchased foliovAngtlie paiid&mic continLie4 to piove popu,lar wlih dogwalketE ar￿ cycllyty and provides additional seotinÉ and a po.sFtlvo Impact oli tlie number of covers thecofé con accommodat?. The HVVMC rnlnlster led i Carol SBTvlce In.Aromo In Decembèr 2024 Youna p￿pie th& commun¢ty contlnue to, contrlbu.'te to tho lifg and vision ol the cfftlé through the Duko Df EdlnburEh Schemu and work &xpeTi8nce opportunitie￿. The M￿n0&8r and knr tsam do an outstandlnglob. 4¥OTk well together gnd Staff mQTale Is It a good É8v81. The cafe also contlnues to make LISO ofthe pay It f4)pN•rd 8cheiMewhen npproprifjte ond staff deploy grEat en5[￿VIty In the 8ppllcation of th8 scheme, The diructurn mot 3 times dliringthe periodfrom 1&E Soyiember2023tp31 AugLlSt 2024. The DiFBctors allocatèd £150 to the annual staff Chi'l&tma& dinner. A now clisk¥HasherinaGhlntt and boilerwoNB also purchn$ed and Instauod dLiring this perlod. As alway8, the clirectorn orttvorygratef ul for all tha ttiicouragement that Is offered both totr fflnti by. the volunlettrs thanks are esptrclally due to the regular st•ff lor thelr unfaillng clieerfuineBE. d&votion aiid hErd VLvDrk. Thlts vislon borii In leEkth a￿1, by faith, will con.tinu to prosper &nd to bearwltness In localcommunltytothe Lowe.otGod. PLANS FOR FufuREPERIOD8 Tho Priority of Haxby Chrlgtlon Caf& Ltd Is to continLie to rebuikl in QTder provide the facllitltss de￿Or(bed abDV* arKJ tD OP8late Dlii gLich a pi'ohiable bas19 lo eveniually dlBtrlbut6 ptoflts to its particfpating G'hEErFlies &nd the ArD￿& Commvnlty Futid. RESPONSIBILITie5 OF THE TRUSTEES The tru$toos {w.Iio Ure directors of HaxbyChrl8tl￿￿ Café Ltd for the purposes of C,Dirpany lafyv) are responslble for preparlngth?TFUStees Annuol R￿￿Tt￿nd tha fliianclol 8tDtemento In. &yc¢ordance witli opplioBble low and Uiillecf Klngdom AcoounlingStsncl&rils IUn(t¢d KingdomGeneralLyAcceptorf", AccoLinting Pr&ctlce). Company law requlrès th8 trust8e8 lo prep8r&financlal ¥tat8ments lor eDch Ilnanclèl perlod which give g ti'ue find T￿11. vivw ol the state of •ff•lrfj o* thecho1itllbLe company nnd of ihe incomlng re$oLFrGes and apple8lion of iesourceii Including the Irbcomo arxl BXPonditiire, of ib)e thaiit&ble company ftK thBt p?I"iqxl. In preporing thege ftmnclal &tatemont8, tho trustoos ara requlrvjd to.. Select stJltablo accountlng poficBe8 and then applythem ttDnslstentLyJ Obsorv8 the Inethods princlplts th the¢ ChaTltIEs SORP. lal¢e Judgaments and estimat8B that are T￿8￿n￿bLe and prud8nt' St,8te wli.6tlier applicyble UK Accountingslondoyds have boen Followed. subject to arby materiul dep&rtures d1￿￿[08￿d and eXpLaIna￿ In thtr linanciL418totenients' PrvpBre the flronclal slaternent& on the cviicem bo$l3 unleBS It I Inapproprlate to prgsum8 that the company wlll contFnu& In business. The truslees ore responslblefor keeping proper accuukiting rooordg thotdl&Glos2 wlth reason&4ble accuraty at any tlffle tho fiiianciolposition Df the charltable company oiid ab16 them to 8nsLrie that the flnonclalstalementts comply wlth the Companies Act 2006. The trLItst.￿& are also resrx)nBibleÈ for &aleguardlngtheassets of thv charltthbLe companyand henc6 fortEking iefj&onabl& stepsfo¥the prwent¥on aNd dotectlorFof frF4ud and olher irregLilarltles, Rogi&t¥red Office: 23 Vlotorla Avenue CIO T P Jonps & Co LLP, 2S.Vlctorla AvenLl4 H￿r0Eate, Engloiid, HGI 5RD Siwed by order of tho truste& S TIFFANY Companysecretary Date 231112020 HAXBY CHRISTIAN CAFÉ LTD Page 5 INDEPENDENTEXAMINERS REPORTTO THE MEMBERS OF HAXBY CHRISTIAN CAFÉ LTD FOR THE YEAR ENDED 31 AUGUST 2024 I report on the accounts of the charlty for the year ended 31 August 2024 set out on pages 5 to 11. RESPECT1VE RESPONSIBILITIES OF TRUSTEES AND INDEPENDENT EXAMINER The chartiY'5 trustees (who are also directors of Hayby Chrlstlan Café Ltd for the purposes of Company lawl are responslble for the preparatlon of the accounts. The ¢har5ty's Iru5tees consider that an audlt Is not required for thls perl¢)d luTrder sectlon 144121 of the Ch3rltles A¢t 2011 Ithe 2011 Actl and that an Independent examination is needed, Having sat15fied myself that the charity 15 not subject to audlt under company18w and Is ellglble for Independent xamlnation. It is my responslblllly to.. examlne the a¢counts lunder sectlon 145 of the 2011 Ac¢ a5 amen(ledl: to follow the procedures lald down In thè GènÈrdl Directions given by the Charity CommlssloTh under section 1451Sllbl of the 2011 Act, as amendedl; and to state whether partlcular matters have come to my attention. BASIS OF INDEPENDENT EXAMINERS STATEMENT My examlnation was carrled In accordance wlth thè General Dlrections given by the Charity Commi55ion. An examinatlon Includes a revlew of the a¢couTrtlng records kept by the charlty and a comparlson of the accounts presented with those records. It also include5 consideratlon of any unusual Items or Ilisclosures In the accounts. and seeking eKplan3tions from you a5 trustees concerning any such matters. The procedures undertakern do not provlde all thè evldenee thatwould be requlred in an aud1( and consequèntly I do not express an audit Dpinign on whether the accounts present a 'true and fair view, arsd the report Is IIMFted to those matters set out In the statement below. INDEPENDENT EXAMINER'SSTATEMENT In connectlon with my examination, no matter ha5 come to my attentlom: 111 which glve5 me reasonabl2 cause to belleve that In any materlal respect the trustees have not netthe requlrements to ensure that,, proper accounting records are kept Iln accordance with Section 130 of the Actl,, and accounts are prepared which agree with the a¢countlng records, Accounting and Reportlng by Charitie5 preparing their accounts in accordance with the Financlal Reportlng Stsndard in the Ul( and Republlc of Ireland IFRS 1021 and in other respects comply with the actounting requirements of the Act,. or 121 to which, In my oplnlon, attentlon should be clrawn In Drder to enable a prop2r understandlng of the accounts to be reached. L Lazenby IFC Independent examlner 23 Ifictoria Avenue Harrogate HGI 5RD Date: HAXBY CHRISTIAN CAFÉ ITD Page 6 STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT} FOR THE YEAR ENDED 31 AUGUST 2024 Total Funds 2024 Total Funds 2023 Note IncomlnB resources Incoming resources from generating funds., Voluntary Income Activities for generating funds Investment income Total Incoming resources 900 176,503 535 177,937 900 173,396 192 174,489 Resources expended Costs of generatlng funds: Cost of generating voluntary income Fundralslng trading: cost of goods 501d and other costs Charltable activities Exceptional items Total resources expended 177,153 172,559 177,153 172,559 Net incomingloutgoing resources for the year 784 1,930 Reconclllatlon of Funds Total Funds brought forward 17,177 15,247 TOTAL FUNDS CARRIED FORWARD 17,961 17,177 The Statement of Financlal Activities include5 all galns and1055es in the year and therefore Statement of total recogni5ed gains and losses has not been prepared, All of the 8 bove amounts relate to contlnuing activities. HAXBY CHRISTIAN CAFÉ LTD Page 7 BAIANCE SHEET 31 AUGUST2024 2024 2023 Note FIXED A55ETS Tangible assets 65,908 62,536 CURRENT ASSErs Stocks Debtors Cash at Bank Cesh in hand 1,850 L850 44,808 350 47,008 45,726 350 47.926 CREDITORS: Amount5 falling due wlthln one yèar io 14,449 12,905 NEfcuRRENT ASSETS 12,559 35,021 TOTAL ASSEfs LESS CURRENT UABILITIES 98,467 97,557 cRED￿OR5., Amounts talllng due after more than one year li 80.380 80,380 NET ASSErs 18,086 17,177 FUNDS Reslricl8d income funds Urbre5trirted income fund5 17,g61 17,177 TOTALFUNDS 17,961 17,177 For the flnaThcial year in questlon the company was entitled to exemption under section 477 of the Companles Att 2006 relating to Small companles. No members have required the cornpany to obtaln an audit of its 8ccount5 for the year in questlon In accordan¢e wlth section 476 of the Companles Act 2(M)6, The director5 acknowledge their responslbllity for complyin8 wlth the rwulrements of the Act with re5pectto accounting record5 and for the preparatlon of accolints. These accounts have been prepared in awordance with the provlslons appllcable to compan125 subject ID the small companies regime. These financial statemÈnt% were approved by the Board of Trustees on the- slgnèd on thelr behalf bv.. . and are R DALGLEISH Dlreclor 1311, I -L5 COMPANY REGIThATION NUMBER 06589053 HAXBY CHRisfiAN CAFÉ LTD Pa8? 8 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED IIAUfjUST20Z4 ACCOUNTING POLICIES 8asls of Ac￿u￿tIng These flnanclal stateJnents have been prepared ursd?r the hlstorlcal cost conventlon wlth Items recognlsed at cost or transactlon value unless otherwlse stated in the relevant note5 to thes& accounts. The flnanclal statements have beeii prepared in accordance with the Statement of Recommended practice.. Accounting and Reporting by Charitles preparirhg their accounts In accordance wlth the Financial Reporting Standard ippl1￿ble in the UK and Republic of Ireland IFRS 102) issued or 16 july 2014 and Financial Reporting Standard applicable In thè United Klngdom antl Republic of Ireland IFRS 1021 and Chaiities Act 2011, Income All income Is recognlsed once the charity has entltlement to the Income, it is probable that the Income will be received and the amount of income receivable can be measured reliably. Expenditure Expendlture Is r￿ogniSed onc@ there is a legal or constructlve obllgatlon to transfer economic benefit to a third party, It Is probable that a transfer of economic beneflts wlll be requlred In settlement and the amount of the obligation can be measured reliably. Expendlture Is classified by actlvity. Interest Recelvable Interest on funds held on deposit 15 inclv(led when recelvable and the amount can be measured reliably by the charity,. thi5 is normally upon notlficatlon of the interest paid or payable by the Bank. Flxed Assets All fixed assets are InFtially recorded at Cost. stock5 st(Kk5 are valLred at the lower of cost and n2t reallsable value, after making due allowance for obsolete end slow movillg items. DÈbtors T￿de and other debtors are recognlsed at the settlement amount. Prepayments are valued at the amount prépald of anytrade discounts due. Cash at Bamk and In Hand Cash at Bank and In Hand includes ￿$h and short term hi8hly liquid Investments with ? short malurity of three months or less from the date of acquSsition or opening of the deposit or 51rnilar account. HAXBY CHRISTIAN CAFÉ LTD Page 9 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST2024 Liabilities and Provi$ion5 Llabilities are recognised when there is an obllgztion at the Balance Sheet date as a result of a past event, it Is probable that a transfer of e¢onomit benefit will be requlred In settlement, and the amount of the settlement can be estimated reliably. Llabllitles are recognlsed at the amount that the charity anticlpates it wlll pay to settle the debt or the amount it has received for advanced payments for the goods or 5ervlces It must provlde. Provisio￿ are measured at the best estlmate of the amounts requlred to settle the obligatlon. i.io Fund accountlns General funds are unrestricted funds whlch ire available for use at the discretlon of the trustees In furtherance of the general objectives of the charlty and whlch have not been deslgnated for other purp05e5. Restricted f unds are funds which are to be used In accordance wlth specific restrlctlons Imposed by the donor5 or which have bee raised by the charity for particular purposes, The cost5 of raising and admlnlstering such fijnds are charged zgainst the specific fund. The aim and use of each restricted fund is Set out In the notes to the flnanclal statements. i.ii Employee beneflts When employee5 have rendered service to the charity, short-term employee beneftts to which the employees are entitled are recognised at the undistounted amount expected to be paid in exchange for that seNlce. VOLUNTARY INCOME Unrestricted Total Funds Total Funds Funds 2024 2023 Donations and sundry gift5 received Covld 19 FurloLJgh Gr2nt Covid 19 H05Pltality & Leisure Grant Aroma CDmmunit¥ Grant5 900 900 900 900 900 900 INCOMING RESOURCES FROM ACTIVITIES FOR GENERATING FUNDS Unrestrlcted Total Funds Total Funds Funds 2024 2023 Cafe Income 176,503 176,503 173,396 HAXBY CHRISTIAN CAFÉ LTD Page IQ NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31AiJGUST 2024 I￿VE￿MENT INCOME Unrestricted Totsl Funds Total Funds Funds 2024 2023 Bank Dep051t Interest Chapel Aid Interest 70 465 535 70 465 535 29 164 192 COSTS OF GENERATING FUNDS Unre5trl¢ted Total Funds Total Funds Funds 2024 2023 Costs of generatlng voluntary income Fundralslng tradln8'. Cost of goods sold and othèr costs,. Cost of sales Personnel CDSts Volunteer bakers Overheads Finance cost5 49,539 100.578 378 23.963 2,696 177,153 49,539 52,343 100,578 95,437 378 397 23,963 Zl,675 2,696 2,707 177,153 172,560 NET INCOMINGIIOUTGOING) RESOURCES FOR THE YEAR Thi5 is stated after charging: 2024 2023 Depreciation 2,829 2,105 PERSONNEL COSTS No remuneration has been pald to any trustee or dlrector of the company during the year, The average number of people employed by the company lexcluding casual workers was: 2024 2023 Operational io Stsff costs were as follows,. 2024 2023 Wages and salaries Soclal security costs 100,578 95,437 100,578 95,437 HAXBY CHRISTIAN CAFÉ LTD Page 11 NOTES TO THE FINANCIALSTATEMENTS FOR THEYEAR ENDED 31 AUGUST2024 TANGIBLE FIXED ASSET5 8ulldlng Improvements Flxtures and Flttlngs Totals COST: At I September 2023 Additions Dlsposals At YI August 2024 55,936 39,404 6,200 95,340 6,200 55,936 45,604 101,540 DEPRECIATION.. At I September 2023 Charge for the Year ElimiNated on disposals At 31 Au8U5t 2024 32,803 2,829 32,803 2,829 35,632 35,632 NETBOOKVALUE: At 31 August 2024 55,936 9,972 65,908 At 31 August 2023 55,936 62.536 DEBTORS 2024 2023 Other Debtors and prepaymènts io. CREDITORS,. Amounts falllng due wlthln one year 2024 2023 Yrade credltors Soclal securlty and other taxes Accrued expenses Other creditors 4,088 8,984 1,378 2,693 9,123 1,089 14.449 12,905 ii. CREDITORS: Amounts falling due after more than one year 2024 2023 York Clrcult Ipreviouslyyork North Clrcultl 80,380 80,380 Amounts falllng due In more than five years-. 80,380 80,380 HAXBY CHRISTIAN CAFÉ LTD Page 12 NOTES TO THE FINANCIALSTATEMENTS FOR THE YEAR ENDED31 AUGLIST 2024 12. UNRESTRICTED INCOME FUNDS Balance at Incomlng 014e*23 resour¢es OutBolng resources Balance at 31 Au8 2024 G2neral funds 17,177 177,937 177,153 17,961 RESERVES POLICY This policy relates to our Unrestricted Funds only, as the compan¥ has no deslgnated endowment or restricted funds. The company aim5 to distrlbLrte the malority of its proflts equally between its founding charlty (Haxby & Wigglnton Methodist Churchl and it5 fundlng charlty (York Circuit of the Methodlst Church) retalning only sufficient reserves as are required for working capitsl, to fund replacement equlpment. and to maintain continued vlability. A5 at the end of the financl21 year the Reserves totalled £17,96112023 - £17,177). 13. ANAIYSIS OF NET ASSE15 BETWEEN FUNDS The whole uf the net assets as at 31 August 2024 apply to Unrestrltted income fund5. 14. COMPANY UMITED BY GUARANTEE The company, being limited by guarantee, has no Share capital. Every member is liable to contrlbutè a sum not exceeding £1 in the event of the company being wound up whilst still a member or withln one year thereafter.