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← Hettys

2025-03-31-accounts

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Registered number: 06923705 Charity number: 1133138

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HETTY'S 4 (a company limited by guarantee) .

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UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

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(a company limited by guarantee) 7
CONTENTS
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Page
Reference and administrative details of the company, its trustees and advisers 1
Trustees' report 2-11
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Independent examiner's report 12
Statement of financial activities 13
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Balance sheet 14
Notes to the financial statements , 15 - 30
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REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees V Gardiner, Vice Chair
T Dauban, Chair
DW Marriott, Treasurer
C Jackson
S Tait
Company registered
number 06923705 ,
Charity registered
number 1133138
Registered office Burnaby House
Church Street
Mansfield Woodhouse
Nottinghamshire
NG19 8AH
Chief executive officer D Knowles
Accountant Jonathan Wilson .
Chartered Accountant
Cromwell House
68 West Gate
Mansfield
. Nottinghamshire
NG181RR
Bankers Co-operative Bank PLC
PO Box 250
Delf House
Southway
Skelmersdale
WNT 6WT
Mansfield Building Society
Regent House
Regent Street
Mansfield
Nottinghamshire
NG18 1SS
Solicitors Harrop White, Vallance & Dawson
9-11 Albert Street
Mansfield
Nottinghamshire
NG181EA

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_ _HETTY'S (a company limited by guarantee)

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TRUSTEES' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
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The trustees present their annual report together with the financial statements of the company for the year from 1 April 2024 to 31 March 2025. The annual report serves the purposes of both a trustees’ report and a directors’ report under company law. The trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) as amended by Update Bulletin 2 (effective January 2019).

Since the company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

Objectives and activities

a. Policies and objectives

The principal objects of the charity are: -

In setting objectives and planning for activities, the trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’.

b. Main activities undertaken to further the company's purposes for the public benefit

The trustees have complied with the duty (set out in Section 4 of the Charities Act 2006) to have due regard to public benefit guidance published by the Charities Commission. The trustees have considered the public benefit delivered by Hetty’s and have made the following response: “Our aim is to benefit disadvantaged families and communities by providing free support around substance misuse. Our primary focus is on North Nottinghamshire although we are happy to share our expertise across the UK and mentor similar organisations according to need.” ~~" ° "~Aéhievementsand performance = ~~ ~~ StCS;«T;«7;<S ]3}FTFTO

a. Main achievements of the company

Review of activities

Hetty's board confirms that on a fund-by-fund basis the charity's assets are available and adequate to fulfil the obligations of the charity. The board regards all activities as fulfilling the main objective of the charity; however, certain funds are restricted to particular areas of activity within the charity's main objectives and these are classified as restricted funds.

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HETTY'S
(a company limited by guarantee)
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TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Achievements and performance (continued)

Principal funding sources:

Hetty's board confirms that on a fund-by-fund basis the charity's assets are available and adequate to fulfil the obligations of the charity. The board regards all activities as fulfilling the main objective of the charity; however, certain funds are restricted to particular areas of activity within the charity’s main objectives and these are classified as restricted funds.

Over 50% of the charity's core funding in 2024-2025 was comprised of a grant from the substance treatment provider in Nottinghamshire ‘Change, Grow, Live’ (CGL), as well as a restricted grant from The Lottery Community Fund.

The remaining core costs have been achieved by various calendared fundraising events, a monthly membership scheme, trading through Warsop Charity shop and online eBay platform, fundraising, donations, and small oneoff grants.

During the early months of 2025 Hetty’s raised one off capital funds to repair and maintain their premises at Warsop shop and Burnaby House, as well as small grants for core service delivery.

Capital funding was received from the following:

Chief Executive's Report

By Debbie Knowles, CEO of Hetty’s Charity

It is both a privilege and a pleasure to present Hetty’s 2024/25 Annual Report — a reflection of the commitment, compassion, and resilience shown by our team, volunteers, supporters, and donors. This report captures a moment in time: a year of achievements, challenges, learning, and growth.

Without hesitation, | can say this has been an exceptional year for Hetty’s. We have successfully supported hundreds of vulnerable families across Nottinghamshire, delivering life-changing services with empathy, professionalism, and unwavering care. Alongside this, we have made great strides in developing sustainable growth and entrepreneurial ventures to help future-proof our work.

Strategic Focus

Over the past 12 months, Hetty’s focused on ten key objectives, which have guided our work and shaped our progress:

  1. Deliver a consistently high-quality, supportive and compassionate service to meet the increasing demand for family support related to substance misuse across Nottinghamshire.

  2. Strengthen safeguarding practices through improved training, supervision, understanding and response to complex and emerging issues.

  3. Monitor and enhance data recording systems to ensure KPIs and funding outcomes are met and service changes are effectively tracked.

  4. Continue developing our annual fundraising and seif-generated income strategy, with increased engagement from supporters and members.

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(a company limited by guarantee) ‘ .
TRUSTEES’ REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Achievements and performance (continued)

  1. Review service delivery and pathway structures to address rising demand and reduce waiting lists, especially in County South and Kinship Care services.

  2. Expand Hetty’s membership scheme to reach new donors and build lasting support. 7. Promote and grow rental opportunities at Burnaby House to generate additional unrestricted income. 8. Secure environmental grants to implement sustainable, energy-efficient improvements at Burnaby House. 9. Increase volunteer engagement across all service areas, including support roles, trading, fundraising, and digital sales.

  3. Maintain and expand income from our Warsop charity shop and online platforms, ensuring alignment with market trends.

Funding and Partnerships

Funding remained stable throughout 2024/25, providing vital continuity and security for our team and the families we serve. We were pleased to secure a renewed contract with Change Grow Live (CGL), enabling us to continue providing specialist support to families alongside individuals in treatment. Our collaborative partnership with CGL is one of our proudest achievements—strengthened by shared learning, joint caseloads and ongoing training.

In July 2024, Hetty’s entered year four of a five-year grant from The National Lottery Community Fund, which continues to be instrumental in enabling core service delivery. Informed by our annual external evaluation and in agreement with both CGL and the Lottery, Hetty’s took the considered decision to cease its weekend and bank holiday helpline in February 2025, ensuring service delivery remains focused and sustainable. All key performance indicators and contractual obligations were successfully met across all funding streams.

Financial Resilience and Growth

This year, Hetty's generated almost 40% of its income independently through self-sustained initiatives and small grants, reinforcing our long-term sustainability. The majority of this income was generated through Hetty’s Charity Shop, which continues to thrive. Sales increased by an impressive 33% compared to the previous year—reflecting both innovation in trading and strong community support.

We also continued to expand our fundraising efforts and social enterprise activities, including room hire and online sales, further reducing our reliance on statutory funding.

Gratitude and Looking Forward

We have much to be proud of and even more to look forward to. At the heart of all we do is our team—an extraordinary group of people whose energy, commitment, and resilience never fail to inspire. Their ability to adapt, grow, and support others through every change and challenge is nothing short of remarkable.

We are humbled by the strength and honesty of the families we work with, who often face the most difficult circumstances with courage. They remind us daily why Hetty’s matters. Feedback from families, service users and independent evaluations all highlight the profound and lasting impact our service has. Hetty’s doesn’t just support families—it empowers them, challenges stigma, and helps restore hope.

Reflection and Remembrance

This year, we have also experienced deep sorrow. We have stood alongside families grieving the tragic loss of a loved one due to substance-related death. Each loss is a powerful reminder of life’s fragility—and of the urgent need for compassion, understanding and accessible support.

We hold those families in our hearts and remain committed to walking beside others on their journey to healing

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(a company limited by guarantee) |
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TRUSTEES’ REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Achievements and performance (continued)

and recovery.

With heartfelt thanks to our team, trustees, partners, volunteers and funders—Hetty’s is stronger because of you. Together, we will continue to build a brighter, safer future for families across Nottinghamshire.

Service Evaluation:

During the reporting period from 1st April 2024 to 31st March 2025, Hetty’s successfully supported 498 unique family members, including 96 Kinship Carers. Of the total clients supported:

Notably, Hetty’s experienced a 29% increase in Kinship Care referrals compared to the previous year. This significant growth reflects the success of our strengthened partnership with the new Local Authority Kinship Team, which has improved referral pathways and early intervention for carers requiring specialist family support.

Number of new referrals per district in the reporting period, broken down by funder

Hetty’s have seen a 2% increase on referrals compared to the previous year.

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Type ‘| Ashfield | Bassetlaw | Broxtowe | Gedling | Mansfield | Sherwood | area Total
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Over the course of the year, 498 unique clients accessed Hetty’s expanded range of support services and interventions, resulting in a total of 5,022 attendances across all sessions.

The table below outlines the interventions delivered during the 12-month reporting period, broken down by district and work area, along with the corresponding number of attendees engaged in each session:

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el TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

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The table below provides a breakdown of the primary substance of concern reported by families when seeking support from Hetty’s in relation to their loved one’s substance use.

Alcohol continues to be the most common substance of concern, accounting for 49% of all referrals. This is followed by cannabis and cocaine, each representing 16% of cases. These figures reflect ongoing trends in substance misuse within families across Nottinghamshire and underline the importance of specialist familyfocused interventions..

In addition to supporting families affected by a loved one’s substance use, Hetty’s also recognises the impact this can have on the family member’s own wellbeing. As part of our preventative and early intervention work, we delivered 177 AUDIT-C screenings throughout the reporting period, helping family members reflect on and understand their own alcohol use in a safe, non-judgemental space.

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TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

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Volunteer engagement across all areas of the service continues to grow. A total of 111 individuals (a 24% increase from year 3) gave 8,070 hours of their time for regular and one-off volunteering activities. Within this total, twelve clients supported the organisation as recognised volunteers, offering 889 hours of their time over the year. Volunteers provided just under 860 hours of support to client-facing service delivery, over 570 hours to back office functions, plus nearly 6,100 hours of support to Hetty’s various enterprise activities. Further, 26 clients and volunteers contributed 183 hours of time to support fundraising activities and community events. This has included a whole host of activities such as supporting community and pop-up events. For example, one individual made 50 Christmas cakes to support Hetty’s Christmas fair.

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HETTY'S (a company limited by guarantee)

HETTY'S
(a company limited by guarantee) .
TRUSTEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance (continued)
Volunteer activity by type (delivered out by recognised volunteers)
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Warsop shop 40 5121
Pre-loved eBay shop oo 26 869
Humane Touch shop 1 102
Support Work Shift (Various Tasks) 13 622
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Complementary Therapy 4 235
Gardening 8 209
Fundraising in the community 7 133
Back office/admin support 10 393
Research 1 45
Otherone-offactivities 10 109

Achievements and performance (continued)

Volunteer activity by type (delivered out by recognised volunteers)

The team have continued to attract volunteers through workplace experience activities. This included 18 volunteers referred by DWP, with a further two volunteers from other referrers. In addition, volunteers came from a range of schools and colleges, including the Princes Trust scheme and West Nottinghamshire College, to support developments in the garden alongside other activities. Local business Rhubarb Farm has also supported Hetty’s gardening group.

Over the last year, Hetty’s collaborated with a local university to offer research placements. Students from the Nottingham Trent University criminology, social policy and psychology departments conducted research projects related to areas of Hetty’s service delivery. The team have actively supported these students in their research activities, the results of which have been useful to the organisation. For example, the team have developed their approach to group work in light of the findings from one research project.

Client Feedback

General service and one-to-one support

Clients shared powerfully positive praise for all areas of support. In the General Exit Questionnaire, 96% of clients rated the service is excellent, which increased to 97% in feedback from kinship carers. Clients continue to express overwhelming gratitude for the support provided, numerous individuals describing Hetty’s as a “lifeline”.

Clients were grateful for the personal and emotional support provided by the team. Just having someone independent to talk to, who understood what they were going through, was central to the healing process. It is evident that feeling genuinely cared for by support workers created a place of safety from which clients were able to tackle their broader life challenges. Clients also noted the value of being taught emotional self-regulation techniques to help them cope better when they felt triggered.

Clients particularly appreciated the holistic nature of support, helping them to deal with the vast array of practical issues they faced. Kinship carers particularly noted how much they appreciated practical support with the raft of paperwork related to their kinship care child which many found daunting and emotionally draining. One

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-HETTY'S _ (a company limited by guarantee)

el TRUSTEES’ REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

client noted, “sometimes you just haven't got the emotional or physical energy to find things out for yourself.” Clients noted how pragmatic and proactive staff were, ensuring that all of their challenges were addressed.

Clients were grateful for the practical strategies they were given for dealing with the substance user. Clients found support related to maintaining boundaries particularly useful. They noted that, at times, they needed to make difficult decisions and the consistent encouragement, validation and affirmation from support workers gave them the confidence to stick with those decisions. This included both the emotional and practical support to ensure that important decisions could be enacted and upheld in practice.

Clients were particularly grateful for advocacy support, frequently noted by kinship carers in relation to school, court, healthcare or social care meetings. They noted how (the kinship care support worker) said things that we could not have said” and found that external professionals took their cases much more seriously when he was present. Clients noted how effective the staff team were in bringing various partners together to create collective interventions. One client described Hetty’s staff as having “a multi-disciplinary mindset”. Further, clients noted how effective staff were at holding external services to account for actions that have been agreed.

Clients stressed the importance of the longevity of the support pathway. Clients noted how there were no quick fixes for their circumstances, and that the substance use recovery pathway could be volatile and unpredictable. Kinship carers in particular noted how new challenges could arise with each new season in their child’s life, making the offer of long term support essential. Financial review ,

a. Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The board has examined the charity's requirements for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible assets held by the charity should be around 10 months of current expenditure. Due to changes in funding by the Local Authorities in October 2014, families where the substance user is not obtaining treatment from a service provider are no longer funded and so a strategic plan was implemented to cover this deficit. Hetty’s was successful with their application for the ‘Reaching Communities’ funding from The Community Fund, covering these “Forgotten Families’, and this title has stayed with the project and has provided a.5 year-stepped reduction grant; 2021’saw ~~ —.--the commencementof year 5 of this grant. ,

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Financial position:

The charity needs reserves to enable it to meet both its ongoing commitments in respect of its general charitable activities and to meet its future operating requirements. The level of total reserves is judged appropriate for the present situation and needs of the charity. The trustees will review this position and policy on an annual basis.

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| HETTY'S . |
‘ _ (a company limitedby guarantee) ‘
TRUSTEES’ REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
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Structure, governance and management

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a. Constitution ; ;

Hetty's is registered as a charitable company limited by guarantee, number 1133138 and was set up by a Memorandum of Association.

The assets of the charity were transferred from the former unincorporated charity "Hetty's," charity number 1087540, on 1 June 2010.

The company is registered as a charitable company limited by guarantee and was set up by a memorandum of association on 3 June 2009.

b. Methods of appointment or election of trustees

The management of the company is the responsibility of the trustees who are elected and co-opted under the terms of the Memorandum of Association. Trustees are elected on the recommendation of fellow trustees and the minimum number is one and there is no maximum number. All trustees shall retire at each annual general meeting and offer themselves for re-election.

c. Organisational structure and decision-making policies

The charity is governed by its memorandum and articles adopted on 3 June 2009. Overall management of the charity is the responsibility of the trustees who are elected and co-opted at annual general meeting under the termspaid[staff.] of the memorandum and articles.Day to day project activity is managed and carried outby volunteers and

d. Policies adopted for the induction and training of trustees

The induction and training of trustees is viewed as an ongoing process and relevant training opportunities are brought to the attention of the board as required. Newly recruited trustees are offered an induction, training designed around their existing knowledge of Hetty's organisation and their role. All trustees receive the following:

e. Principal risks and uncertainties and financial risk management

The trustees have reviewed the risks to which the charity is exposed and have ensured that appropriate controls/procedures have been established to provide reasonable assurance against fraud and error. The major risks to the charity which have been identified by the trustees are detailed in a risk analysis and management Strategy as part of our current business plan which is reviewed at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. The business plan and fundraising strategy have been developed to support diversification of funding thereby improving the long term financial Stability of the organisation. Robust procedures are in place to manage the day to day health and safety of all families/service users, staff and visitors. The continuing implementation of staff and volunteer accredited training and adherence to the |SO9001 management standard ensures a consistent quality of service delivery.

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(a company limited by guarantee).

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Approved by order of the members of the board of trustees on Wf; 223 101IRBO2LS and signed on their behalf by: T LZ. (Chair of Trustees)

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HETTY'S
(a company limited by guarantee)
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INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
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Independent examiner's report to the trustees of Hetty's (‘the company’)

| 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 trustees of the company (and 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, | report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

| have completed my examination. | 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).

| 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.

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This report is made solely to the company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that | might state to the company's trustees those matters | am required to state to them in anindependent examiner's.report and-for no: other~~ purpose.-To-the fullest extent permittedby law, |'do not accept or assume responsibility to anyone other than the company and the company's trustees as a body, for my work or for this report.

Signed: Jonathan Wilson FCA CTA

Dated: 2p) 1) J2o02s

Jonathan Wilson ICAEW

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HETTY'S

(a company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
Note £ £ £ £
Income from:
Donations and legacies 3 30,340 256,398 286,738 264,339
Other trading activities 4 89,728 - 89,728 78,372
Investments 5 30,016 - 30,016 22,478
Total income 150,084 256,398 406,482 365,189
Expenditure on:
Raising funds 6 1,120 - 1,120 3,274
Charitable activities 7 138,167 267,679 405,846 352,890
Total expenditure 139,287 267,679 406,966 356,164
Net income/(expenditure) 10,797 (11,281) (484) 9,025
Transfers between funds 15 (198) 198 - -
Netmovement in funds 10,599 (11,083) (484) 9,025
Reconciliation of funds:
Total funds brought forward 400,313 237,198 637,511 628,486
Net movement in funds 10,599 (11,083) (484) 9,025
Totalfundscarriedforward 410,912 226,115 637,027 637,511

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 15 to 30 form part of these financial statements.

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HETTY'S
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(a company limited by guarantee)
. .
. REGISTERED NUMBER: 06923705 - .
BALANCE SHEET
AS AT 31 MARCH 2025
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2025 2024
Note £ £
Fixed assets
Tangible assets 11 296,254 309,963
Current assets
Debtors 12 22,272 82,672
Cash at bank and in hand 366,249 354,418
388,521 437,090
Current liabilities
Creditors: amounts falling due within one
year 13 (47,748) (109,542)
Net current assets 340,773 327,548
Total net assets 637,027 637,511
Charity funds
Restricted funds 15 226,115 237,198
Unrestricted funds 15 410,912 400,313
Total funds 637,027 637,511
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The company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the trustees on AA liol wows and signed on their behalf by: rw - Mors

D W Marriott

(Treasurer)

The notes on pages 15 to 30 form part of these financial statements.

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; HETTYS . , (a company limited by guarantee)

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el NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

  1. Accounting policies

  2. 1.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Hetty's meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Going concern

At the date of signing there is a degree of uncertainty about the economic impact of the wider geopolitical environment and the cost of living. The trustees continue to monitor the position closely however they believe that the company can continue at its current level of activity subject to continued support from funders and the bank and they therefore continue to adopt the going concern basis.

1.3 Income

7

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grants are included in the statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. :

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

‘ 1.4 Expenditure

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Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.

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HETTY'S

_ (a company limited by guarantee) __

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies (continued)

1.4 Expenditure (continued)

Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets costing £10,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, .

Depreciation is provided on the following bases:

Freehold property - Straight line over 20, 25 or 50 years Fixtures and fittings - 10% straight line basis

1.7 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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* HETTY'S
; _ (a company limited by guarantee)
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;
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies (continued)

1.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the statement of financial activities as a finance cost.

1.10 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.11 Operating leases

Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term.

1.12 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees .for-particular. —- oe —- — purposes.—The-aim- and-use-of each designatedfund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

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HETTY'S

(a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies (continued)

1.14 Concessionary loans

The company has taken advantage of Section 34 of FRS 102 to recognise loans to and from public benefit entities as concessionary loans. As such the company initially recognised and measured the loans at the amounts payable and receivable in the balance sheet. In subsequent years, the carrying values will be adjusted to reflect repayments and any accrued interest, where applicable an adjusted if necessary for any impairment.

2. General information

_ 06923705Hetty's is aandcompanya charitablelimitedcompanyby guarantee,registeredregisteredwith Thein EnglandCharity Commission,and Wales, registrationregistration numbernumber 1133138.

3. Income from donations and legacies

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
Donations
Donations 20,340 5,000 25,340 15,474
Donation from HumaneTouch CIC 10,000 - 10,000 10,000
Grants - 251,398 251,398 238,865
30,340 256,398 286,738 264,339
Total2024 24,336 240,003 264,339

Included in restricted funds are grants from "The Big Lottery Fund."

Forgotten Families - £83,814 (2024 - £86,610)

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HETTY'S

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,
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(a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Income from other trading activities

Income from fundraising events.

.

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Fundraising 14,185 14,185 19,945
Sales ofdonated goods 75,543 75,543 58,427
89,728 89,728 78,372
Total2024 78,372 78,372

5. Investment income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Rental income 21,724 21,724 17,712
Bank interest receivable 8,292 8,292 4,766
30,016 30,016 22,478
Total2024 22,478 22,478

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(a company limited by guarantee) .

.

:

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.
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Expenditure on raising funds

Costs of raising voluntary income

Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Fundraising expenses 1,120 1,120 3,274
Total2024 3,274 3,274

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| oO .

. (a company limited by guarantee)

:

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

7. Analysis of charitable activities

Activities
undertaken Total Total
directly funds funds
2025 2025 2024
£ £ £
General fund 405,846 405,846 352,890
Total 2024 352,890 352,890
Analysis of direct costs
Total Total
funds funds
2025 2024
£ £
Staff costs 294,354 278,453
Depreciation 13,710 12,588
Other staffcosts 2,253 2,195
Utilities and cleaning 18,530 15,615
Repairs, renewals and computer costs 49,155 17,677
Insurance 1,592 1,339
Professional fees 3,863 3,248
Telephone, postage and stationery 11,247 9,778
Advertising 216 162
Volunteer expenses 470 888
Training 2,091 2,252
Sundry expenses 6,145 6,475
Independent examination 2,220 2,220
405,846 352,890

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HETTY'S
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so
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(a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

  1. Independent examiner's remuneration

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Fees|payable|to|the|company's|independent|examiner|for|the|independent| |examination|of|the|company's|annual|accounts|2,220|2,220|

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  1. Staff costs

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||||||||| |---|---|---|---|---|---|---|---| |2025|_—|2024| |£|£| |Wages|and|salaries|267,987|248,123| |Social|security|costs|17,345|21,558| |Contribution|to|defined|contribution|pension|schemes|9,022|8,772| |294,354|278,453|

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The average number of persons employed by the company during the year was as follows:

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||||| |---|---|---|---| |2025|2024| |No.|No.| |Charitable|activities|12|11|

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No employee received remuneration amounting to more than £60,000 in either year.

Remuneration and benefits received by key management personnel amounted to £96,612 (2024 - £91,993).

10. Trustees’ remuneration and expenses

During the year, no trustees received any remuneration or other benefits (2024 - ENIL).

. ...______ During the year ended 31 March 2025, no trustee expenses have been incurred (2024 - £NIL).

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(a company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11. Tangible fixed assets

Freehold Fixtures and
property fittings Total
£ £ £
Cost or valuation
At 1 April 2024 411,086 24,156 435,242
At 31 March 2025 411,086 24,156 435,242
Depreciation
At 1 April 2024 115,700 9,579 125,279
Charge forthe year 12,214 1,495 13,709
At 31 March 2025 127,914 11,074 138,988
Net book value
At 31 March 2025 283,172 13,082 296,254
At31March2024 295,386 14,577 309,963

Burnaby House was purchased for £310,000 plus additional costs. A professional valuation of the property was carried out in 2023 and this showed that the market value was £230,000, hence the trustees took the decision to reflect the £80,000 reduction in value as an impairment review.

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HETTY'S (a company limited by guarantee)

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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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12. Debtors

2025 2024
£ £
Trade debtors 7,610 36,018
Amounts owed by participating interests 2,003 39,695
Prepayments and accrued income 12,659 6,959
22,272 82,672

The concessionary loan, which is interest free, has been made to The Humane Touch Community Interest Company, a company that is controlled by Hetty's.

13. Creditors: amounts failing due within one year

2025 2024
£ £
Trade creditors 2,946 10,112
Amounts owed to other participating interests 5,917 42,974
Other creditors 3,276 3,277
Accruals and deferred income 35,609 53,179
47,748 109,542

The deferred income balance relates to grants that are subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or are subject to unmet conditions wholly outside the control of the recipient charity. The grants are accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

2025 2024
£ £
Deferred income at 1 April 2024 . 53,179 52,972
Resources deferred during theyear 28,864 53,179
Amounts released from previous periods (53,179) (52,972)
28,864 53,179

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_

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Financial instruments

2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 375,862 430,131
2025 2024
£ £
Financial liabilities
:
Other financial liabilities measured at fair value through income and
expenditure 15,608 53,086

Financial assets measured at fair value through income and expenditure comprise bank and cash balances, concessionary loans and trade debtors.

Other financial liabilities measured at fair value through income and expenditure comprise trade creditors, concessionary loans and accruals.

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. (a company limited by guarantee) .

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Statement of funds

Statement of funds - current year

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|||||||||| |---|---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|1|Transfers|31|March| |April|2024|Income|Expenditure|in/out|2025| |£|£|£|£|£| |.| |Unrestricted|funds| |Designated|funds| |Development|of|Stable|Block| |Fund|-|-|-|20,000|20,000| |Warsop|Shop|Premises|Fund|5,000|-|(5,000)|5,000|5,000| |Business|Development|20,000|-|-|-|20,000| |New|Roof|On|Side|Elevation|—| |Fund|5,000|-|(1,975)|-|3,025| |30,000|-|(6,975)|25,000|48,025| |General|funds|:| |General|Fund|370,313|150,084|(132,312)|(25,198)|362,887| |Total|Unrestricted|funds|400,313|150,084|(139,287)|(198)|410,912| |Restricted|funds| |Revenue|Fund|(198)|256,398|(256,398)|198|-| |Warsop|Shop|Premises|Fund|217,824|-|(9,786)|-|208,038| |Grants|Fund|5,369|-|-|-|5,369| |Furniture|and|Fittings|Fund|14,203|-|(1,495)|-|12,708| |eee ee ee|~~|237,198|256,398|—|- (267,679)—|-———-|198|———-226115 ————| |Total|of funds|637,511|406,482|(406,966)|-|637,027|

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HETTY'S , (a company limitedby guarantee) ,

;

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Statement of funds (continued)

Statement of funds - prior year

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|||||||||| |---|---|---|---|---|---|---|---|---| |Balance|at| |Balance|at|Transfers|31|March| |1|April|2023|Income|Expenditure|in/out|2024| |£|£|£|£|£| |Unrestricted|funds| |Designated|funds| |Warsop|Shop|Premises|Fund|-|-|-|5,000|5,000| |Storage|Unit|Warsop|Shop| |Fund|2,500|-|(1,877)|(623)|-| |Business|Development|20,000|-|-|-|20,000| |New|Roof|On|Side|Elevation| |Fund|-|-|-|5,000|5,000| |22,500|-|(1,877)|9,377|30,000| |General|funds| |General|Fund|378,376|125,186|(123,872)|(9,377)|370,313| |Total|Unrestricted|funds|400,876|125,186|(125,749)|-|400,313| |Restricted|funds| |Revenue|Fund|-|212,441|(212,639)|-|(198)| |Building|Purchase|Fund|227,610|-|(9,786)|+|217,824| |Grants|Fund|-|7,749|(2,380)|-|5,369| |Furniture|and|Fittings|Fund|-|19,813|(5,610)|-|14,203| |227,610|240,003|(230,415)|-|237,198| |Total|of funds|628,486|365,189|(356,164)|-|637,511|

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SS eS sr SS Page 27

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_ .HETTY'S (a company limited by guarantee) .

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.
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:
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. Purpose of funds

Unrestricted funds:

,

General fund

These are funds which are available for use at the discretion of the directors in furtherance of the general objects of the charity. Included in the general fund is an amount of £77,936 (2023 - £79,990) represented by fixed assets purchased out of general funding.

Designated funds

The remaining funds have been designated for particular projects or uses which have been identified by the trustees through the strategic planning process as important for the implementation of the strategic aims, objectives and recognised growth of the charity but for which future funding is uncertain.

Restricted funds:

These represent the balance of restricted grants for projects which have not been completed at the balance sheet date or restricted income that was received for the purchase of Burnaby House.

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HETTY'S

.

(a company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted Restricted Total
funds funds funds
2025 2025 2025
£ £ £
Tangible fixed assets 75,508 220,746 296,254
Current assets 383,152 5,369 388,521
Creditors due within oneyear (47,748) - (47,748)
410,912 226,115 637,027
Analysis ofnet assets between funds- prioryear
Unrestricted Restricted Total
funds funds funds
2024 2024 2024
£ £ £
Tangible fixed assets 77,936 232,027 309,963
Current assets 431,919 5,171 437,090
Creditors due within one year (109,542) - (109,542)
400,313 237,198 637,511

18. Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £9,022 (2024 - £8,772). Contributions totalling £3,276 (2024 - £3,277) were payable to the fund at the balance sheet date and are

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HETTY'S : (a company limited by guarantee)

: ;

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19. Operating lease commitments

At 31 March 2025 the company had commitments to make future minimum lease payments under noncancellabie operating leases as follows:

2025 2024
£ £
Not later than 1 year 1,350 1,350
Later than 1 year and not laterthan 5 years 2,699 4,049
4,049 5,399

The following lease payments have been recognised as an expense in the statement of financial activities:

2025 2024
£ £
Operating lease rentals 1,350 1,260
Changes in lease payments arising from COVID-19 related rent
concessions - -
1,350 1,260

20. Related party transactions

There are no further related party transactions to disclose.

21. Members’ liability

Each member of the charitable company undertakes to contribute to the assets of the company in the event of it being wound up while he/she is a member, or within one year after he/she ceases to be a member, such amount as may be required, not exceeding £1 for the debts and liabilities contracted before he/she ceases to be a member.

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