## **THE BESOM IN CAMBRIDGE** 

## **FINANCIAL STATEMENTS** 

## **FOR** 

## **30 NOVEMBER 2025** 

**Company Number 07434303 Charity Number 1139723** 

## **FINANSURE LIMITED** 

2 Sheppard Street, Brymbo, Wrexham, LL11 5FF 



## **THE BESOM IN CAMBRIDGE** 

## **FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 NOVEMBER 2025** 

|**CONTENTS**|**PAGES**|
|---|---|
|Charity information|**1**|
|Trustees’ annual report|**2 to 4**|
|Independent examiner’s report|**5**|
|Statement of financial activities|**6**|
|Balance sheet|**7**|
|Notes to the financial statements|**8 to 12**|





**Page 1** 

## **THE BESOM IN CAMBRIDGE** 

## **CHARITY INFORMATION** 

**Director / trustees** Rachel Halewood (Resigned 10 November 2025) Benjamin Moore John Cooper (Resigned 10 September 2025) Mark Harbour Deborah Kisekka Gavin Howard (Appointed 10 November 2025) 

**Company secretary** Felix Hearne **Registered office** Unit 7 Ronald Rolph Court Wadloes Road Cambridge CB5 8PX 

**Independent Examiner** Mr L M Howson Finansure Limited 2 Sheppard Street Brymbo Wrexham LL11 5FF 



**Page 2** 

## **THE BESOM IN CAMBRIDGE** 

## **TRUSTEES’ ANNUAL REPORT** 

## **YEAR ENDED 30 NOVEMBER 2025** 

The trustees have pleasure in presenting their report and the financial statements of the charity for the year ended 30 November 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities (effective January 2019)” in preparing the annual report and financial statements of the charity. 

## **GENERAL INFORMATION** 

The Besom in Cambridge is a company limited by guarantee, registered in England and Wales, incorporated on 9 November 2010, governed by its Memorandum and Articles of Association. The company was granted charitable status by the Charity Commission on 6 January 2011 and is registered as charity number 1139723. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member. 

## **Directors / Trustees** 

The directors/trustees, also the members, who served the company during the year were: 

Mark Harbour Deborah Kisekka Benjamin Moore Gavin Howard 

Trustees have responsibility for overseeing the work and for the effective implementation of policy. New trustees are appointed by ordinary resolution. We seek to find trustees who are excited by the Besom’s vision, who have had experience of the day to day running of Besom or who have been involved in weekend projects with clients. Trustees aim to meet at least 5 times per year. 

## **OBJECTIVES, ORGANISATION AND ACTIVITIES** 

The objectives of the charity as laid down in the Memorandum and Articles of Association are as follows: 

To relieve financial hardship and sickness and to promote and preserve good health by the provision of funds, goods or services of any kind in Cambridge and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit, and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Charity. 

## **Public benefit** 

The Besom in Cambridge is a public benefit entity.  The charity trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties. 



**Page 3** 

## **THE BESOM IN CAMBRIDGE** 

## **TRUSTEES’ ANNUAL REPORT** _**(CONTINUED)**_ 

## **YEAR ENDED 30 NOVEMBER 2025** 

## **Reserves and Risk Management** 

General reserves of £14,130 were held at the end of the year. In the Trustees’ view, the charity’s reserves should provide the Charity with adequate financial stability and the means for it to meet its charitable objectives for the foreseeable future. The Trustees review the level of reserves at their Trustees’ meeting. 

## **FINANCIAL REVIEW OF 2025** 

The SOFA can be viewed on page 6 which sets out the income and expenditure for the year. 

Total incoming resources for the year were £38,036 (2024 - £24,638).  All of the charity’s income was donations and Gift Aid received. 

Total expenditure for the year was £29,309 (2024 - £22,788).  All expenditure relates to the Besom project of which the largest expense was rent £14,500 (2024 - £14,050). 

## **HIGHLIGHTS OF ACTIVITIES IN 2025** 

We have had a very busy year collecting and delivering donated furniture and white goods to those being housed by the council. We have also provided many kitchen starter packs and bedding packs. We have facilitated local church teams to do gardening or decorating projects for many people in need throughout the city. 

## **CLOSE COMPANY PROVISIONS** 

In the opinion of the trustees, the charity is a close company within the meaning of S414 Income and Corporation Taxes Act 1988 (as amended). 



**Page 4** 

## **THE BESOM IN CAMBRIDGE** 

## **TRUSTEES’ ANNUAL REPORT** _**(CONTINUED)**_ 

## **YEAR ENDED 30 NOVEMBER 2025** 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of its financial activities for that year.  In preparing those financial statements the trustees are required to: 

- a) select suitable accounting policies and apply them consistently; 

- b) make judgments and estimates that are reasonable and prudent; 

- c) state whether the policies adopted are in accordance with the Statement of Recommended Practice, “Accounting and Reporting by Charities (effective January 2019)” and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; 

- d) prepare the financial statements on the going concern basis unless it is inappropriate to assume the charity will continue operating. 

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

## 8th July 2026 

This report was approved by the trustees on ……………………………………… and is signed on their behalf by: 

Mark Harbour Chair of Trustees 



**Page 5** 

## **THE BESOM IN CAMBRIDGE** 

## **REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS** 

We report on the financial statements for the year ended 30 November 2025 set out on pages 6 to 12. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) or under Part 16 of the Companies Act 2006 (the Companies Act) and that an independent examination is needed. 

- It is my responsibility to: 

- examine the accounts under section 145 of the Charities Act, 

- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and 

- to state whether particular matters have come to my attention. 

## **Basis of independent examiner’s statement** 

My examination was carried out in accordance with general Directions given by the Charity Commission.  An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records.  It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters.  The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, I have reasonable cause to believe that- 

- (1) in all material respects the requirements: 

   - to keep accounting records in accordance with section 386 of the Companies Act; and 

   - to prepare accounts in accordance with the accounting requirements of section 396 of the Companies Act and with the methods and principles of the SORP; 

have been met; and 

- (2) there are no material matters to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

………………………………….. 

Luke Howson MAAT 

Finansure Limited, 2 Sheppard Street, Brymbo, Wrexham, LL11 5FF 

Date: ……………………………….. 25th August 2026 



**Page 6** 

## **THE BESOM IN CAMBRIDGE** 

## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)** 

## **YEAR ENDED 30 NOVEMBER 2025** 

|||Unrestricted|Restricted|**Totals**|Totals|
|---|---|---|---|---|---|
|||Funds|Funds|**2025**|2024|
||**Note**|£|£|**£**|£|
|**INCOMING RESOURCES**||||||
|Donations and gifts|**2**|38,036|-|**38,036**|24,638|
|||───|───|───|───|
|**TOTAL INCOMING RESOURCES**||38,036|-|**38,036**|24,638|
|||───|───|───|───|
|**RESOURCES EXPENDED**||||||
|Charitable activities|**3**|29,309|-|**29,309**|22,788|
|||───|───|───|───|
|**TOTAL RESOURCES EXPENDED**||29,309|-|**29,309**|22,788|
|||───|───|───|───|
|**NET INCOME / (EXPENDITURE)**||||||
|**FOR THE YEAR**||8,727|-|**8,727**|1,850|
|Transfers between funds||-|-|-|-|
|||───|───|───|───|
|Net incoming resources after transfers||8,727|-|**8,727**|1,850|
|Balances brought forward||5,403|-|**5,403**|3,553|
|||───|───|───|───|
|Balances carried forward||14,130|-|**14,130**|5,403|
|||───|───|───|───|



The charity has no recognised gains or losses other than the results for the year as set out above. 

All of the activities of the charity are classed as continuing. 

**The notes on pages 8 to 12 form part of these financial statements.** 



**Page 7** 

## **THE BESOM IN CAMBRIDGE** 

## **BALANCE SHEET** 

## **30 NOVEMBER 2025** 

||**Note**|**2025**|2024|
|---|---|---|---|
|||**£**|£|
|**FIXED ASSETS**||||
|Tangible assets|**8**|**10,296**|1|
|||───|───|
|**CURRENT ASSETS**||||
|Debtors|**9**|**1,916**|1,467|
|Cash at bank and in hand||**2,318**|3,935|
|||───|───|
|||**4,234**|5,402|
|**CREDITORS: Amounts falling**||||
|**due within one year**|**10**|**(400)**|-|
|||───|───|
|**NET CURRENT ASSETS LESS**||||
|**CURRENT LIABILITIES**||**3,834**|5,403|
|||───|───|
|**NET ASSETS**||**14,130**|5,403|
|||───|───|
|**FUNDS**||||
|Unrestricted funds||**14,130**|5,403|
|||───|───|
|Total funds||**14,130**|5,403|
|||───|───|



The trustees are satisfied that the charity is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the accounts for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act. 

The trustees acknowledge their responsibility for: 

- (i) complying with the requirements of the Act with respect to accounting records and the preparation of accounts; 

- (ii) preparing accounts which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of its net incoming or outgoing resources for the financial year in accordance with the requirements of the Act relating to financial statements, so far as applicable to the charity. 

These financial statements have been prepared in accordance with the provisions for companies subject to the small companies’ regime, and with the Financial Reporting Standard 102. 

These financial statements were approved by the trustees on …………………………… and are signed 8th July 2026 on their behalf by: 

Mark Harbour – Chair of Trustees 

**The notes on pages 8 to 12 form part of these financial statements.** 



**Page 8** 

## **THE BESOM IN CAMBRIDGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 NOVEMBER 2025** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparation** 

The financial statements have been prepared under the historical cost convention, and in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities”, the Financial Reporting Standard 102 (FRS 102 – effective January 2019), and the Companies Act 2006. 

## **Company status** 

The charity is a company limited by guarantee, which was incorporated on 4 February 2006. The members of the company are the trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the charity. 

## **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 charity and which have not been designated for other purposes. 

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. Investment income and gains are allocated to the appropriate fund. 

## **Incoming resources** 

All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. No amounts are included in the financial statements for services donated by volunteers. 

## **Resources expended** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Support costs are apportioned to activity/project according to total costs of activities undertaken directly and grant funding of activities (note 4). 

## **Tangible fixed assets** 

Tangible fixed assets are stated at cost less depreciation.  Assets are capitalised if they have a useful life of more than one year and a cost value greater than £100. 

Depreciation is provided at the following annual rates in order to write off the value of each asset over its expected useful life: 

- Vans 20% on cost 



**Page 9** 

## **THE BESOM IN CAMBRIDGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 NOVEMBER 2025** 

## **2. DONATIONS AND GIFTS** 

|**DONATIONS AND GIFTS**|||
|---|---|---|
||**2025**|2024|
||**£**|£|
|Donations received|**37,602**|22,545|
|Income tax recoverable|**434**|2,093|
||───|───|
||**38,036**|24,638|
||───|───|



## **3. COSTS OF ACTIVITIES IN FURTHERANCE OF THE CHARITY’S OBJECTS** 

|Activity or project|Activities<br>undertaken<br>directly<br>(note 4)|Support<br>costs<br>(note 5)|**Total**<br>**2025**|Total<br>2024|
|---|---|---|---|---|
||£|£|**£**|£|
||||||
|Besom project|4,271|25,038|**29,309**|22,788|
||||||
|**TOTAL**|**4,271**|**25,038**|**29,309**|22,788|



## **4. DIRECT COSTS OF ACTIVITIES** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Project costs|**4,271**|2,987|
||───|───|





**Page 10** 

## **THE BESOM IN CAMBRIDGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 NOVEMBER 2025** 

## **5. SUPPORT COSTS** 

||**2025**|2024|
|---|---|---|
||**£**|£|
|Rent|**14,500**|14,050|
|Van expenses|**4,764**|2,291|
|Insurance|**1,323**|1,287|
|Light & heat|**734**|705|
|Water & rates|**149**|137|
|Promotion & website|**1,051**|-|
|Office expenses|**337**|1,249|
|Volunteer expenses|-|82|
|DBS expenses|**195**|-|
|Independent examiner’s fee|||
|-<br>Current year|**400**|-|
|Depreciation|**1,584**|-|
|Loss on disposal of fixed asset|**1**|-|
||───|───|
||**25,038**|19,801|
||───|───|



## **6. STAFF COSTS** 

No staff were employed during the year or the previous year. 

No employee received emoluments, as defined for taxation purposes, amounting to over £60,000 in the tax year. 

The average number of employees on a full-time equivalent basis, was nil (2024 – nil). 

## **7. TRANSACTIONS WITH DIRECTORS** 

None of the directors received or waived any remuneration, benefits or expenses during the year, nor did they make any donations to the charity. 



**Page 11** 

## **THE BESOM IN CAMBRIDGE** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 30 NOVEMBER 2025** 

## **8. FIXED ASSETS** 

|**Cost or valuation**<br>At 1 December 2024<br>Additions<br>Disposals<br>At 30 November 2025<br>**Depreciation**<br>At 1 December 2024<br>Charge for the year<br>Disposals<br>At 30 November 2025<br>**Net book value**<br>At 30 November 2025<br>At 30 November 2024|**Vans**<br>**Total**<br>**£**<br>**£**<br>4,722<br>**4,722**<br>11,880<br>**11,880**<br>(4,722)<br>**(4,722)**|
|---|---|
||11,880<br>**11,880**|
||4,721<br>**4,721**<br>1,584<br>**1,584**<br>(4,721)<br>**(4,721)**|
||1,584<br>**1,584 **|
||10,296<br>**10,296**|
||1<br>1|



## **9. DEBTORS** 

|||**2025**|2024|
|---|---|---|---|
|||**£**|£|
||Tax recoverable|**867**|433|
||Prepayments|**1,049**|1,034|
|||───|───|
|||**1,916**|1,467|
|||───|───|
|**10.**|**CREDITORS: Amounts falling due**|||
||**within one year**|||
|||**2025**|2024|
|||**£**|£|
||Accruals|**400**|-|
|||───|───|