Tracking ID: 1007011-1243253
Company registration number: 07219977 Charity registration number: 1138346
## Harrogate Skills 4 Living Centre
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 August 2025
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Contents**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 10|
|Statement of Trustees' Responsibilities|11|
|Independent Auditors' Report|12 to 16|
|Statement of Financial Activities|17|
|Balance Sheet|18|
|Statement of Cash Flows|19|
|Notes to the Financial Statements|20 to 32|
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Reference and Administrative Details**
**----- Start of picture text -----**
Chief Executive Officer Mrs J Moor (acting, appointed 15 September 2025)
H A Moorby-Davies (Retired 15 September 2025)
Trustees Mrs B R Clogg
Ms J M Williams
Mr L G Ford (resigned September 2025, reappointed 12 May 2026)
Ms J Wain
Ms A Macready (resigned 26 January 2026)
M E Carter (resigned 12 May 2026)
Mr C Hitchens (appointed 15 May 2026)
Mr T Lincoln (appointed 12 May 2026)
Principal Office 9 North Park Rd
Harrogate
North Yorkshire
HG1 5PD
The charity is incorporated in England and Wales.
Company Registration Number 07219977
Charity Registration Number 1138346
Auditor Xeinadin Audit Limited
Trinity House
Thurston Road
Northallerton
DL6 2NA
**----- End of picture text -----**
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report**
## **Structure, governance and management.**
Harrogate Skills 4 Living Centre is a Company limited by guarantee, company number 07219977 and a registered Charity governed by its Memorandum and Articles of Association, charity number 1138346.
The Directors of the charitable company ("the charity") are its trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. As set out in the Articles of Association the Company shall have a Board of Trustees comprising not less than six and not more than twelve persons. The chairman is appointed by the Trustees from their own number. The Trustees, who are also the directors for the purpose of company law, who served during the year are listed in the Reference and Administrative Details. The Trustees meet regularly to administer the charity.
The charity has reviewed its major risks during the year and systems have been established to manage those risks.
‑ Trustees are recruited through various means, including online trustee recruitment platforms, personal networks, and social media.
They are selected for their business experience and typically hold, or have held, senior or executive roles across public and private sector organisations. Trustees are required to remain up to date with sector developments and undertake regular training in areas such as safeguarding and GDPR.
During the reporting period, the Board remains engaged in a recruitment process to broaden its experience and diversity to support the charity’s aims.
During the year, the charity’s Chief Executive Officer, Hadyn Moorby-Davies, retired after many years of dedicated service. The Trustees would like to record their thanks for his significant contribution to the charity.
Operational leadership is currently being provided by Julia Moor, formerly the Quality and Compliance Manager, who has ensured continuity of leadership and maintained strong oversight of service quality, governance and performance during this period.
## **Trustees' Report**
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 August 2025.
As Chair of the Trustees, and on behalf of the Board, we express our deep gratitude for the ongoing commitment, integrity and resilience of our care workforce, who support some of the most vulnerable and marginalised people in society. Everything we aim to achieve relies on having staff with the right values, attitudes and skills. Care work is complex and significantly undervalued; our greatest challenge remains recruiting and retaining the right staff, and ensuring they are trained and supported so they want to stay in the organisation and the sector.
‑ Strengthening and embedding our values based culture, while equipping staff with the right skills, enables ‑ HS4L to maintain high quality service provision and retain a skilled and passionate workforce.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
Maintaining the financial security of the charity remains a top priority. Social care funding increases mostly cover wage and tax rises, not service transformation.
Understanding the needs of our beneficiaries and providing support that helps them overcome barriers gives us the greatest opportunity to improve outcomes and deliver impact. Despite communication challenges, obtaining meaningful feedback from beneficiaries remains vital, and we continue to use creative approaches to gather and act on this information.
Despite these sector-wide challenges, the charity continues to deliver consistent, high-quality services, supported by strong governance, stable staffing and careful financial planning.
## **Objectives and activities.**
In setting objectives and planning activities, Trustees have considered the Charity Commission’s general guidance on public benefit, particularly in relation to the relief of those in need and the advancement of education.
There are approximately 1.5 million adults with learning disabilities in the UK, and around 1% of the population is autistic. These individuals typically experience lower educational attainment, difficulty securing and maintaining employment, poorer health outcomes and fewer opportunities for independent living.
## **The objectives of the Charity are:**
## **Charitable objectives**
To support adults in Harrogate and surrounding areas with learning difficulties and disabilities, enabling them to enjoy rich, fulfilling lives through learning, working and volunteering.
To provide or assist with educational courses, social activities, training and advice tailored to people’s needs and abilities.
To promote charitable purposes benefiting people with learning needs and associated physical disabilities in the Harrogate area.
## **Social objectives**
We support beneficiaries to experience:
- 1.Reduced isolation and increased inclusion
- 2.Increased independence and participation
- 3.Improved wellbeing and informed healthy lifestyle choices
## **Vision**
Harrogate Skills 4 Living (HS4L) is a charity with 30 years’ experience supporting vulnerable people with learning disabilities and autism. Our vision is a world without inequalities, where our beneficiaries have the same opportunities to flourish as their peers.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
## **Mission**
Our mission is to provide personalised care, learning and employment opportunities that empower adults with learning disabilities to build independence, wellbeing and meaningful lives within their community.
## **Strategic Objectives**
Deliver flexible, personalised services to vulnerable and socially excluded adults with learning disabilities.
Empower individuals to achieve maximum independence, control and choice.
Promote social inclusion and community participation.
Provide best ‑ practice, individually tailored care, accommodation and learning services.
‑ Ensure beneficiaries’ views shape service design and decision making.
Promote equality across disability, gender and race.
‑ Encourage positive risk taking and meaningful outcome setting.
Support staff through continuous professional development.
Work with professional partners to ensure timely, specialist support.
Provide sensitive, individualised information, advice and guidance.
Contribute to local policy and planning for people with disabilities.
Ensure individuals’ best interests remain central to all decisions.
Ensure people feel safe and are supported with dignity.
Embed Positive Behaviour Support across training and interventions.
## **Key strategies**
Recruit and retain staff whose values align with our organisational values, and equip them with the skills to excel.
Engage with the local community to understand needs and deliver diverse, needs ‑ led services.
Drive continuous improvement through robust quality audits and assessments.
‑ Focus on person centred outcomes and wellbeing.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
## **Current activities**
To fulfil our charitable purposes, HS4L provides:
Residential care
Supported living services
Community based day services
Pathways to employment
Bespoke education
Two social enterprises offering meaningful work experience
## **Short-term (on-going) aims**
Safeguarding vulnerable beneficiaries from harm.
Achieve “Outstanding” in CQC domains for residential care
Maintain the MATRIX Standard
Recruit Trustees to diversify the Board
‑ Deliver contracts and grant funded projects effectively and to the highest standard.
Strengthen our theory of change and evaluate impact through outcomes measurement
## **Long term aims**
Build partnerships to reduce health inequalities
Demonstrate social value and measurable impact
Establish a user ‑ led group reporting directly to the Board
Register with Ofsted and the ESFA
Develop additional housing options for beneficiaries
Facilitate a local employer network and forum.
## **Our Values**
We promote the values of Communication, Care, Commitment, Competence and Courage. Staff are recruited for these values and supported through continuous professional development. We emphasise positive, respectful communication and the courage to hold ourselves and each other to account. Our staff understand the behaviours that reflect our values and feel part of an organisation that recognises and appreciates their contribution.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
## **Recruiting and Retaining Staff**
Recruitment and staffing have continued to present significant challenges throughout the year, reflecting national pressures across the adult social care sector. Like many providers, HS4L has experienced a reduction in local applicants and increasing difficulty attracting and retaining UK ‑ born ‑ workers. To maintain safe staffing levels and ensure continuity of high quality care, we expanded our international recruitment strategy in 2023. All eight staff recruited through the sponsorship route have remained with us over the last two years and now form a crucial part of our workforce, ‑ enabling us to consistently meet our safe staffing requirements across both residential homes and our supported living flats. Their commitment, skills and progression through training have ‑ strengthened our service delivery at a time of sustained sector wide workforce shortages. Staff turnover has also reduced significantly, falling to just 5% in 2025, reflecting the stability of our workforce and the effectiveness of our values ‑ based recruitment, supportive leadership and investment in staff development. Despite these successes, recruitment remains a key strategic risk, driven by national competition for staff, rising workforce costs and the ongoing impact of the cost ‑ of ‑ living crisis. We continue to invest in values ‑ based recruitment, supportive leadership and staff development to retain a committed, competent workforce capable of meeting the increasingly complex needs of our beneficiaries.
## **Significant Activities**
What we do and how we did it
During the year, HS4L delivered a wide range of impactful activities that strengthened our services and expanded opportunities for the people we support. A major achievement was our partnership with Purpose Homes, Westmorland Housing and North Yorkshire Council to launch six purpose ‑ built ‑ supported living apartments in Harrogate, providing high quality, modern accommodation that enables greater independence for adults with learning disabilities and autism.
Across our day services, we continued to link individual outcomes and achievements directly to the personal goals identified by our HS4LC residents, ensuring that learning, wellbeing and community ‑ participation remain genuinely person centred. We also invested in our digital presence through the development of a new Transitions guide on our website designed to improve accessibility, signpost to wider services and strengthen engagement with families, professionals and the wider community.
In 2025 our chocolate achieved SALSA accreditation and won the “Free From silver award” for it’s ‑ Oat milk bar. In addition, we set a new strategic direction for our chocolate making social enterprise, ‑ focusing on sustainability, improved marketing and future accreditation to secure long term viability ‑ while continuing to offer meaningful work experience opportunities for our beneficiaries. Together, ‑ these developments demonstrate our commitment to innovation, partnership and high quality support across all areas of the organisation.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
## **Matrix Standard (IAG)**
The Matrix Standard was maintained in September 2025. Key strengths include:
Effective referral pathways
Strong use of social media to attract learners
Detailed information ‑ gathering to ensure appropriate service matching
Learner ‑ shaped course content
Individual learning plans with personalised goals
Strong collaboration between residential and learning services
‑ Staff commitment and adaptability, particularly post pandemic
## **Health Inequalities**
Health inequalities for autistic people and people with learning disabilities remain unacceptable. The
Women with learning disabilities die 23 years earlier than the general population
People in deprived areas are three times more likely to die prematurely
42% of deaths were avoidable (vs 22% in the general population)
Only a quarter of people with learning disabilities are on the LD register
Autism assessment waiting times reached 328 days in April 2024
## **HS4L tackles root causes of health inequalities through:**
## **Healthy eating sessions**
Harrogate Skills for Living worked with Bags of Taste this summer to deliver a programme to 10 eager participants. Staff and volunteers labelled and bagged up ingredients and cooking equipment to then deliver to participants so that cooking could commence. Harrogate Skills for Living are launching Together we Cook from January 2026, releasing 2 recipes each month, focusing on healthy, affordable and seasonal eating
## **Physical activity programmes**
Our aim is to help individuals develop confidence using gym equipment and doing fitness activities so they can access mainstream community services independently if they wish. All our fitness services are delivered by qualified professionals, with dedicated support and coaching.
## **Support to access mainstream services**
We support our residents and tenants to understand healthcare procedures through tailored information in the form of social stories, easy read literature, videos and extra visits.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
## **Advocacy with primary care providers**
In 2025 we worked closely with the NHS specialist SALTS team to train our staff to deliver healthcare tasks associated with RIG feeding for a non verbal resident with complex health needs. We took part in MDT conversations to reach decisions in the resident’s best interests including timing feeds to be least restrictive to her daily living. We continue to work with the ICB to secure funding to future proof the care for this young lady to continue with us at the home she loves and has been in for 14 years
## **Strategic Business Plan (2023–2026) Goals**
1. Continue to develop specialist supported housing
2. Improve engagement with the local learning disability and autistic community
3. Drive sustainable growth across our social enterprises by increasing income, expanding meaningful
-
- 4. Diversify the Board and develop a user led subgroup
## **Financial review**
During the year, the charity continued its planned transition into supported living services, which initially sustained losses due to delays in contracts receiving local authority approval. As a result, total charity funds reduced from £1,172,850 in 2024 to £967,143 in 2025.
The net loss for the year includes depreciation of £105,591 and £93,171 of costs relating to the setup of the supported living service. Adjusting for these items, the underlying performance was in line with expectations, notwithstanding the impact of two vacancies in the care homes during the year.
The Trustees had anticipated this position as part of the charity’s planned service development and had made provision for these costs within existing resources.
Staff costs remain the charity’s largest area of expenditure, with additional cost pressures arising from recent government policy decisions announced in the latest Budget. Management continues to actively review staffing structures to ensure appropriate levels of cover are maintained, while identifying efficiencies and avoiding unnecessary expenditure.
Improved staff retention and workforce stability provide a strong foundation for service continuity and future growth.
The continued reduction in Bank of England interest rates during the year has had a positive effect on the charity’s interest costs, which had increased in prior periods.
The Trustees intentionally utilised reserves during a period of planned service development and transition, and are now focused on rebuilding reserves as income streams stabilise.
With supported living contracts now approved and services fully operational, the charity has greater income certainty going forward.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
Grants received in the reporting period from:
IGEN Trust Rotary Club TK Maxx and Homesense Foundation
HS4L would like to thank its supporters, volunteers and benefactors for their continued recognition of the value of the charity’s work. The charity remains focused on supporting its beneficiaries to lead healthy, happy and fulfilled lives by offering choices and opportunities that support positive outcomes and personal wellbeing.
The Trustees would like to record their thanks to J Martin for their ongoing support of the charity and their funding contribution towards the WAV, which has supported the charity’s activities during the year.
## **Reserves**
The Trustees review the charity’s reserves annually through the business planning sub-group, taking into account potential financial risks. Reserves were below the target level during a period of planned investment; however, the Trustees are implementing measures to rebuild reserves in line with policy.
The Trustees' reserves policy is to maintain unrestricted reserves equivalent to approximately six months of operating expenditure, excluding staffing costs. Given the nature and scale of staffing expenditure within the social care sector, the Trustees consider this to be a realistic and appropriate level of reserves in managing the charity's financial risks and operational requirements.
## **Plans for Future Periods**
In future periods, the Trustees will focus on strengthening the charity’s financial position by rebuilding reserves in line with policy, supported by improved income visibility from established supported living contracts and continued prudent financial management. Business planning reflects a balanced approach, ensuring that expenditure remains aligned with sustainable income while supporting the charity’s strategic objectives.
The Trustees are confident that the charity is now entering a period of greater stability following a year of planned investment and transition. With supported living services established, staff retention improved and strong partnerships in place, HS4L is well positioned to consolidate its financial position while continuing to deliver meaningful, high-quality outcomes for beneficiaries.
With supported living contracts now established and staff retention significantly improved, the Trustees expect greater income stability in future periods, supporting the planned rebuilding of reserves.
As part of its ongoing governance and financial oversight, the Trustees are undertaking a review of specific service areas to ensure they remain aligned with the charity’s objectives, values and financial sustainability. This includes assessing delivery models, staffing structures and outcomes to ensure resources are being deployed effectively and services continue to meet the needs of beneficiaries.
The Trustees remain fully supportive of the charity’s strategic direction and activities and are confident that these continue to meet the needs of beneficiaries and their families.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Trustees' Report Continued**
## **Disclosure of information to auditor.**
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.
19/05/2026 The annual report was approved by the trustees of the charity on ….......................... and signed on its behalf by:
.........................................
B Clogg Trustee
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Harrogate Skills 4 Living Centre for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material
- • departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
- • charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## 19/05/2026
Approved by the trustees of the charity on …......................... and signed on its behalf by:
.........................................
## **B Clogg**
Trustee
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre**
## **Opinion**
We have audited the financial statements of Harrogate Skills 4 Living Centre (the 'charity') for the year ended 31 August 2025, which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31 August 2025 and of its incoming
- • resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
- • Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor’s responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre**
## **Opinion on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of our audit:
- the information given in the Trustees' Report, which includes the Directors' report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Directors' Report included within the Trustees' Report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report included within the Trustees' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Trustees' Report and from the requirement to prepare a Strategic Report.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre**
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:
- the engagement principal ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
- we identified the laws and regulations applicable to the charity through discussions with directors and other management, and from our commercial knowledge and experience of the charitable sector;
- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, taxation legislation and data protection, anti-bribery, employment, environmental and health and safety legislation;
- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and
- identified laws and regulations communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre**
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:
- making enquiries of management as to where they considered there was susceptibility to fraud, their
- • knowledge of actual, suspected and alleged fraud;
- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
- • regulations; and
- understanding the design of the charity's remuneration policies.
To address the risk of fraud through management bias and override of controls, we:
- performed analytical procedures to identify any unusual or unexpected relationships;
- tested journal entries to identify unusual transactions
- assessed whether judgements and assumptions made in determining the accounting estimates were
- • indicative of potential bias; and
- investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:
- agreeing financial statement disclosures to underlying supporting documentation;
- reading the minutes of meetings of those charged with governance;
- enquiring of management as to actual and potential litigation and claims; and
- reviewing correspondence with HMRC, the company's legal advisors and any other relevant regulator or
- • body.
There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre**
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our report**
This report is made solely to the charity’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.
...................................... Deborah Fletcher-McVay (Senior Statutory Auditor) For and on behalf of Xeinadin Audit Limited Chartered Accountants Statutory Auditor
Trinity House Thurston Road Northallerton DL6 2NA Date: 20/05/2026
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Statement of Financial Activities for the Year Ended 31 August 2025**
## **(Including Income and Expenditure Account)**
**----- Start of picture text -----**
Unrestricted Restricted
Note Total 2025
funds Income Funds
£ £ £
Income and Endowments from:
Donations and legacies 3 1,616 600 2,216
Charitable activities 4 2,515,630 52,700 2,568,330
Total Income 2,517,246 53,300 2,570,546
Expenditure on:
Charitable activities 5 (2,757,624) (18,059) (2,775,683)
- - -
Other expenditure
Total Expenditure (2,757,624) (18,059) (2,775,683)
Net income/(expenditure) (240,378) 35,241 (205,137)
Transfers between funds 16 - - -
Net movement in funds (240,378) 35,241 (205,137)
Reconciliation of funds
Total funds brought forward 1,001,888 170,392 1,172,280
Total funds carried forward 16 761,510 205,633 967,143
Unrestricted Restricted
Note Total 2024
funds Income Funds
£ £ £
Income and Endowments from:
Donations and legacies 3 10,995 450 11,445
Charitable activities 4 2,419,462 26,050 2,445,512
Total Income 2,430,457 26,500 2,456,957
Expenditure on:
Charitable activities 5 (2,542,762) (35,168) (2,577,930)
- - -
Other expenditure
Total Expenditure (2,542,762) (35,168) (2,577,930)
Net income/(expenditure) (112,305) (8,668) (120,973)
Transfers between funds 16 - - -
Net movement in funds (112,305) (8,668) (120,973)
Reconciliation of funds
Total funds brought forward 1,114,193 179,060 1,293,253
Total funds carried forward 16 1,001,888 170,392 1,172,280
**----- End of picture text -----**
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2025 is shown in note 16.
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Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **(Registration number: 07219977) Balance Sheet as at 31 August 2025**
**----- Start of picture text -----**
2025 2024
Note
£ £
Fixed assets
Intangible assets 10 62,495 83,327
Tangible assets 11 1,858,246 1,899,079
1,920,741 1,982,406
Current assets
Stock 5,809 6,971
Debtors 12 102,956 100,010
Cash at bank and in hand 99,854 239,813
208,619 346,794
Creditors: Amounts falling due within one year 13 (287,237) (265,634)
Net current assets/(liabilities) (78,618) 81,160
Total assets less current liabilities 1,842,123 2,063,566
Creditors: Amounts falling due after more than one year 14 (874,980) (891,286)
Net assets 967,143 1,172,280
Funds of the charity:
Restricted income funds 205,633 170,392
Unrestricted funds 761,510 1,001,888
Total funds 16 967,143 1,172,280
**----- End of picture text -----**
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies
The financial statements on pages 21 to 36 were approved by the trustees, and authorised for issue on …..............................and signed on their behalf by: 19/05/2026
.........................................
## **B Clogg**
Trustee
Page 18
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Statement of Cash Flows for the Year Ended 31 August 2025**
**----- Start of picture text -----**
2025 2024
Note
£ £
Cash flows from operating activities
Net income/(expenditure) (205,137) (120,973)
Adjustments to cash flows from non-cash items
Depreciation 5 84,760 85,267
Amortisation 5 20,832 20,832
(Profit)/loss on disposal 5 2,616 1,375
(96,929) (13,499)
Working capital adjustments
Decrease/(increase) in debtors 12 (2,946) (18,996)
Decrease/(increase) in stocks 1,164 (6,973)
(Decrease)/increase in creditors 13 19,478 2,832
Net cash flows from operating activities (79,233) (36,636)
Cash flows from investing activities
Purchase of tangible fixed assets 11 (46,545) (52,235)
- -
Sale of tangible fixed assets
Net cash flows from investing activities (46,545) (52,235)
Cash flows from financing activities
Increase/(Decrease) in loans and borrowings 13 (14,181) (12,056)
Net increase in cash and cash equivalents (139,959) (100,927)
Cash and cash equivalents at 1 September 239,811 340,738
Cash and cash equivalents at 31 August 99,852 239,811
Reconciliation of net cash flow to movement in net funds
(Decrease)/Increase in cash (139,959) (100,927)
Cash outflow from repayment of loans/ (Inflow from new loans) 14,181 12,056
Change in net (debt)/funds resulting from cash flows (125,778) (88,871)
Net debt at 1 September 2024 (663,532) (574,661)
Net debt at 31 August 2025 18 (789,310) (663,532)
**----- End of picture text -----**
All of the cash flows are derived from continuing operations during the above two periods.
Page 19
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **1 Charity status**
The charity is a charitable company, incorporated in England and Wales, limited by guarantee and consequently does not have share capital.
The address of its registered office is:
9 North Park Road Harrogate North Yorkshire
HG1 5PD
Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.
The accounts are presented in Sterling (GBP).
## **2 Accounting policies**
## **Summary of significant accounting policies and key accounting estimates**
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
## **Statement of compliance**
The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
## **Basis of preparation**
Harrogate Skills 4 Living Centre 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 notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
## **Income and endowments**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of the income receivable can be measured reliably. Income derived from the provision of goods and services is shown net of VAT.
Page 20
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **Donations and legacies**
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
## **Grants receivable**
Grants received are declared as income in the period of receipt, unless they relate specifically to a purpose in a later period.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## **Charitable activities**
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Governance costs**
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Tangible fixed assets**
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Page 21
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **Amortisation**
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Amortisation method and rate** Goodwill 14 years straight line
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
**Asset class Depreciation method and rate** Freehold Building 2% Straight line Leasehold Improvements 7.5% Straight line Fixtures and fittings 20% Reducing balance Office Equipment 20% Reducing balance Plant and machinery 20% Reducing balance Motor Vehicles 20% Reducing balance
## **Stock and finished goods**
Stock and finished goods are valued at the lower of cost and net realisable value.
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Trade creditors**
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Page 22
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
## **Pensions and other post retirement obligations**
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
## **Financial instruments**
## **Classification**
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
Page 23
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **Recognition and measurement**
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **Debt instruments**
Debt instruments which meet the following conditions are subsequently measured at amortised cost using the effective interest method:
- (a) The contractual return to the holder is (i) a fixed amount; (ii) a positive fixed rate or a positive variable rate; or (iii) a combination of a positive or a negative fixed rate and a positive variable rate.
- (b) i The contract may provide for repayments of the principal or the return to the holder (but not both) to be linked to a single relevant observable index of general price inflation of the currency in which the debt
- (c) The contract may provide for a determinable variation of the return to the holder during the life of the instrument, provided that (i) the new rate satisfies condition (a) and the variation is not contingent on future events other than (1) a change of a contractual variable rate; (2) to protect the holder against credit deterioration of the issuer; (3) changes in levies applied by a central bank or arising from changes in relevant taxation or law; or (ii) the new rate is a market rate of interest and satisfies condition (a).
- (d) There is no contractual provision that could, by its terms, result in the holder losing the principal amount or any interest attributable to the current period or prior periods.
Page 24
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **Debt instruments (continued)**
- (e) Contractual provisions that permit the issuer to prepay a debt instrument or permit the holder to put it back to the issuer before maturity are not contingent on future events, other than to protect the holder against the credit deterioration of the issuer or a change in control of the issuer, or to protect the holder or issuer against changes in levies applied by a central bank or arising from changes in relevant taxation or law.
- (f) Contractual provisions may permit the extension of the term of the debt instrument, provided that the return to the holder and any other contractual provisions applicable during the extended term satisfy the conditions of paragraphs (a) to (c).
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment.
With the exception of some hedging instruments, other debt instruments not meeting these conditions are measured at fair value through profit or loss.
Commitments to make and receive loans which meet the conditions mentioned above are measured at cost (which may be nil) less impairment.
## **3 Income from donations and legacies**
|Donations and legacies;
WAV Fundraising
Donations from individuals and other organisations|**Unrestricted**
**funds**
**General**
**£**
-
1,616
1,616|**Restricted**
**funds**
**£**
600
-
600|**Total**
**2025**
**£**
600
1,616
2,216|**Total**
**2024**
**£**
450
10,995
11,445|
|---|---|---|---|---|
There are no unfulfilled conditions or contingencies attached to these donations.
Page 25
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **4 Income from charitable activities**
|Charitable income;
Daycentre income
Carehome income
Chocolatiere income
Café income
Sundry Income
Access to Work
Daycentre grants
iGen Trust
Bailey Thomas
Workforce development fund|**Unrestricted**
**funds**
**General**
**Other income**
**£**
**£**
645,440
-
1,756,958
-
4,868
-
44,378
-
37,906
-
25,580
-
500
-
-
-
-
-
-
-
2,515,630
-|**Restricted**
**funds**
**£**
-
-
-
-
-
-
2,300
50,400
-
-
52,700|**Total**
**2025**
**£**
645,440
1,756,958
4,868
44,378
37,906
25,580
2,800
50,400
-
-
2,568,330|**Total**
**2024**
**£**
588,325
1,699,655
5,207
42,236
24,721
44,318
900
25,150
15,000
-
2,445,512|
|---|---|---|---|---|
Included in Restricted Funds income are grants of £52,700 (2024 - £25,150) awarded for the purpose of supported employment and £NIL (2024 - £900) for management costs.
## **5 Expenditure on charitable activities**
|Consumable resources
Wages and salaries
Rent and rates
Office expenses
Loan interest
Depreciation, amortisation and
other similar costs|**Activity**
**undertaken**
**directly**
**Activity**
**support costs**
**£**
**£**
128,403
-
230,814
1,710,546
48,000
226,431
-
235,399
-
101,134
-
68,397
407,217
2,341,907|**Direct costs**
**(restricted)**
**£**
-
10,981
-
-
7,078
-
18,059|**Total**
**2025**
**£**
128,403
1,952,341
274,431
235,399
108,212
68,397
2,767,183|**Total**
**2024**
**£**
146,176
1,775,506
263,809
203,610
107,478
74,781
2,571,360|
|---|---|---|---|---|
In addition to the expenditure analysed above, there are also governance costs of £8,500 (2024 - £6,570) which relate directly to charitable activities. See note 6 for further details.
iGen grant supported the funding of an employee with a salary of £9,900
Page 26
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **6 Analysis of governance and support costs**
## **Governance costs**
|Auditors Fees|**Total**
**2025**
**£**
8,500
8,500|**Total**
**2024**
**£**
6,570
6,570|
|---|---|---|
## **7 Trustees remuneration and expenses**
There were no trustee expenses or remuneration paid in the year.
## **8 Staff costs**
The aggregate payroll costs were as follows:
|**Staff costs during the year were:**
Wages and salaries
Social security costs
Pension costs|**2025**
**£**
1,758,497
153,912
39,932
1,952,341|**2024**
**£**
1,616,663
122,678
36,165
1,775,506|
|---|---|---|
The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows:
|Employees|**2025**
**No**
90|**2024**
**No**
80|
|---|---|---|
90 (2024 - 80) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £39,932 (2024 - £36,165).
Pension contributions of £2,092 (2024 - £2,094) were paid on behalf of Key Management Personnel during the year.
One employee (Key Management Personnel) received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £72,837 (2024 - £72,836).
Page 27
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **9 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **10 Intangible fixed assets**
|**Cost**
At 1 September 2024
Additions
At 31 August 2025
**Amortisation**
At 1 September 2024
Charge for the year
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024|**Goodwill**
**£**
291,645
291,645
208,318
20,832
229,150
62,495
83,327|**Total**
**£**
291,645
291,645
208,318
20,832
229,150
62,495
83,327|
|---|---|---|
Goodwill arose on the purchase of Brackenley care home. It is operating from leased business premises. The assets and contracts were purchased.
## **11 Tangible fixed assets**
|**Cost**
At 1 September 2024
Additions
Disposals
At 31 August 2025
**Depreciation**
At 1 September 2024
Charge for the year
Eliminated on disposals
At 31 August 2025
**Net book value**
At 31 August 2025
At 31 August 2024|**Land and**
**buildings**
**£**
2,057,365
3,025
11,318
2,071,708
299,006
50,606
463
350,075
1,721,633
1,758,359|**Furniture**
**and**
**equipment**
**£**
368,295
43,520
(31,118)
380,697
227,571
34,153
(17,640)
244,084
136,613
140,724|**Total**
**£**
2,425,660
46,545
(19,800)
2,452,405
526,577
84,759
(17,177)
594,159
1,858,246
1,899,083|
|---|---|---|---|
Included within the net book value of land and buildings above is £1,607,778 (2024 - £1,635,959) in respect of freehold land and buildings and £113,855 (2024 - £122,397) in respect of leaseholds.
Page 28
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **12 Debtors**
|Trade debtors
Prepayments and accrued income
Other debtors|**2025**
**£**
64,614
34,649
3,693
102,956|**2024**
**£**
53,126
39,452
7,432
100,010|
|---|---|---|
## **13 Creditors: amounts falling due within one year**
|Bank loans
Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
14,181
33,342
63,556
63,770
112,388
287,237|**2024**
**£**
12,056
43,707
46,656
59,248
103,967
265,634|
|---|---|---|
Creditors due within one year includes the following liabilities, on which security has been given by the charity:
|Charity Bank|**2025**
**£**
14,181|**2024**
**£**
12,056|
|---|---|---|
The loan is secured by fixed charge on the buildings on East Parade, North Park Road and North Barn, and a floating charge over all other assets.
Page 29
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **14 Creditors: amounts falling due after one year**
|**14**
**Creditors: amounts falling due after one year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|Bank loans|874,980|891,286|
|Creditors amounts falling due after more than one year includes the following liabilities, on which security has been|||
|given by the charity:|||
|Charity Bank|**2025**
**£**
874,980|**2024**
**£**
891,286|
|The loan is secured by fixed charge on the buildings on East Parade, North Park Road and North Barn, and a||floating|
|charge over all other assets.|||
## **Included in the creditors are the following amounts due after more than five years:**
Included within long term creditors is a loan from Charity Bank of £877,105 repayable by 272 monthly installments of £6,531.29
Interest is charged at a rate of 3% above Bank of England Base Rate
The amount payable after five years is £793,016 (2024 - £822,836)
## **15 Lease Commitments**
|**Non-cancellable operating leases under 1 year**
Brackenley
Café
**Non-cancellable operating leases between 1 and 5 years**
Brackenley
Café
**Non-cancellable operating leases over 5 years**
Brackenley
Café|**2025**
**£**
48,000
21,000
69,000
**2025**
**£**
144,000
84,000
228,000
**2025**
**£**
-
10,500
10,500|**2024**
**£**
48,000
22,450
70,450
**2024**
**£**
192,000
89,800
281,800
**2024**
**£**
-
33,675
33,675|
|---|---|---|
Page 30
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **16 Funds**
|**Unrestricted funds**
General
**Total unrestricted funds**
**Restricted funds**
iGen Trust
Power to Change Grant
WAV Fundraising
Other Grants
**Total restricted funds**
**Total funds**
**Unrestricted funds**
General
**Total unrestricted funds**
**Restricted funds**
iGen Trust
Power to Change Grant
WAV Fundraising
Other Grants
Total restricted funds
**Total funds**|**Balance at 1**
**September**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at 31**
**August 2025**
**£**
**£**
**£**
**£**
**£**
1,001,888
2,517,246
(2,757,624)
-
761,510
**1,001,888**
**2,517,246**
**(2,757,624)**
**-**
**761,510**
-
50,400
(10,500)
-
39,900
168,000
-
(4,000)
-
164,000
1,911
600
(2,511)
-
-
481
2,300
(1,048)
-
1,733
**170,392**
**53,300**
**(18,059)**
**-**
**205,633**
**1,172,280**
**2,570,546**
**(2,775,683)**
**-**
**967,143**
**Balance at 1**
**September**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**Transfers**
**Balance at 31**
**August 2024**
**£**
**£**
**£**
**£**
**£**
1,114,193
2,430,457
(2,542,762)
-
1,001,888
**1,114,193**
**2,430,457**
**(2,542,762)**
**-**
**1,001,888**
-
25,150
(25,150)
-
-
172,000
(4,000)
-
168,000
7,060
450
(5,599)
-
1,911
-
900
(419)
-
481
**179,060**
**26,500**
**(35,168)**
**-**
**170,392**
**1,293,253**
**2,456,957**
**(2,577,930)**
**-**
**1,172,280**|
|---|---|
Power to Change Grant was received in December 2016 to support the purchase of Briardene Carehome The donation is depreciated at 2% straight line
The WAV fundraising income was used to purchase the wheelchair accessible vehicle. This is depreciated at 20% reducing balance basis. The fundraising did not cover the full cost of the car purchase and funds continue to be raised.
Grants from iGen Trust and other grants were all received to support people in work. Resources were fully expended in the year
Page 31
Tracking ID: 1007011-1243253
## **Harrogate Skills 4 Living Centre**
## **Notes to the Financial Statements for the Year Ended 31 August 2025**
## **17 Analysis of net assets between funds**
|Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Intangible fixed assets
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
**18**
**Analysis of net funds**
Cash at bank and in hand
Debt due within one year
Debt due after more than one year
Net debt
Cash at bank and in hand
Debt due within one year
Debt due after more than one year
Net debt|**£**
62,495
1,652,613
208,619
(287,237)
(874,980)
761,510
**Unrestricted**
**funds 2024**
**£**
83,327
1,728,687
346,796
(265,634)
(891,286)
1,001,890
**Balance at 1**
**September**
**2024**
**£**
239,813
(12,056)
(891,289)
(663,532)
**Balance at 1**
**September**
**2023**
**£**
340,740
(13,055)
(902,346)
(574,661)
**Unrestricted**
**funds 2025**|**Restricted**
**funds 2025**
**£**
-
205,633
-
-
-
205,633
**Restricted**
**funds 2024**
**£**
-
170,392
-
-
-
170,392
**Cash flow**
**£**
(139,959)
(2,125)
16,306
(125,778)
**Cash flow**
**£**
(100,927)
999
11,057
(88,871)|**Total funds**
**2025**
**£**
62,495
1,858,246
208,619
(287,237)
(874,980)
967,143
**Total funds**
**2024**
**£**
83,327
1,899,079
346,796
(265,634)
(891,286)
1,172,282
**Balance at 31**
**August 2025**
**£**
99,854
(14,181)
(874,983)
(789,310)
**Balance at 31**
**August 2024**
**£**
239,813
(12,056)
(891,289)
(663,532)|
|---|---|---|---|
## **19 Capital Commitments**
There were no unfulfilled capital commitments
## **20 Related party transactions**
There were no related party transactions in the year (2024 - none)
Page 32
## **Document Activity Report**
## **Document Sent**
Tue, 19 May 2026 15:03:52 GMT
## **Document Activity History**
Document history shows most recent activity first
## **Date**
## **Activity**
Wed, 20 May 2026 15:34:54 GMT Teresa Hitchens viewed the document Wed, 20 May 2026 07:45:37 GMT Deborah Fletcher-McVay Approved the document Tue, 19 May 2026 21:00:48 GMT Barbara Clogg Approved the document Tue, 19 May 2026 17:27:04 GMT Document Sent
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