## Portobello Community Forum
## Charity number 1139980
A company limited by guarantee number 05513959
## Annual Report and Financial Statements
for the year ended 30 September 2025
Portobello Community Forum
Annual Report and Financial Statements for the year ended 30 September 2025
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 13|
## **Prepared by West Yorkshire Community Accountancy Service CIO**
1
## Portobello Community Forum
## Trustees' report for the year ended 30 September 2025
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
Philippa Lockhart Ruth McCallum David Boulton Sarah Coates Hannah Smith Jamie Senior
Jamie Senior Appointed 6 February 2025 **Charity number** 1139980 Registered in England and Wales **Company number** 05513959 Registered in England and Wales
## **Registered and principal address**
## **Bankers**
238 Barnsley Road The Co-operative Bank Sandal PO Box 220 Delf House Wakefield Southway WF2 6EL Skelmersdale WN8 6WT
## **Independent examiner**
Chalitha Herath FCCA **West Yorkshire Community Accountancy Service CIO** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 20 July 2005. It is governed by a memorandum and articles of association as amended by special resolution as registered at Companies House 1 December 2010. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Portobello Community Forum Trustees' report (continued) for the year ended 30 September 2025
## **Objectives and activities**
## **The charity's objects**
To relieve the needs of the residents of Portobello, Wakefield, who are socially and economically disadvantaged by the provision of assistance, services and facilities in order to improve their conditions of life.
To further or benefit the residents of Portobello, Wakefield and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by association together the said residents and the local authorities, voluntary and other organisations in the common effort to advance education and to provide facilities in the interest of social welfare for recreation, leisure time occupation with the objective of improving the condition of life for the residents.
To further any other charitable purpose or purposes.
## **The charity's main activities**
Portobello Community Forum provides a small charity on this deprived estate to co-ordinate public sector and voluntary and charitable funds, people and resources, so that the community benefits to the maximum. We manage and facilitate a programme of regular and one off events out of the Portobello Community Centre.
## **Public benefit statement**
The trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit. The activities delivered by Portobello Community Forum provide public benefit by improving health and wellbeing, reducing isolation, supporting families and creating opportunities for participation, volunteering and community development. The centre remains an important local resource, contributing to the overall wellbeing and resilience of the community it serves.
## **Achievements and performance**
During the year, Portobello Community Forum continued to fulfil its charitable objectives by operating Portobello Community Centre as an accessible and inclusive community facility for the benefit of local residents. The charity provides opportunities that promote health and wellbeing, reduce social isolation and strengthen community cohesion through a wide range of activities, services and events.
The centre hosted a programme of regular community-led activities including exercise and wellbeing sessions, creative and craft groups, youth provision, toddler activities, faith groups and peer support meetings. These activities support physical and mental wellbeing, encourage social interaction and provide opportunities for learning and volunteering. Beneficiaries include older people, families with young children, young people and individuals who may otherwise experience isolation or limited access to community activities.
A significant achievement during the year was the delivery of the _Our Year 2024_ programme, funded by Wakefield Council. This enabled the charity to expand its programme of creative, cultural and wellbeing activities, increasing participation and accessibility for local residents. A total of 350 sessions were delivered to approximately 500 participants. The programme also created opportunities for volunteering and skills development, with over 1,100 volunteer hours contributed.
The TLG Make Lunch Holiday Club continued to provide support to families during school holidays by offering meals and activities in a safe and welcoming environment. The programme helped to address holiday hunger, supported children’s wellbeing and provided opportunities for families to build supportive relationships within the community.
The charity also delivered wider community events, including the annual Portobello Gala, which brought together local residents, community groups and organisations. These events promote community pride, encourage participation and strengthen local partnerships.
3
## Portobello Community Forum
## Trustees' report (continued) for the year ended 30 September 2025
## **Achievements and performance (continued)**
Supporting residents experiencing financial hardship remained an important aspect of the charity’s work. Through hardship funding and the Christmas Blessings initiative, financial support was provided to families identified through local schools and community networks, ensuring assistance reached those most in need.
Volunteers continue to play a central role in the charity’s activities. During the year approximately 2,300 volunteer hours were contributed, significantly enhancing the charity’s ability to deliver services and demonstrating strong community engagement and ownership.
## **Financial review**
The net expenditure for the year was £7,638, including net income of £2,667 on unrestricted funds and net expenditure of £10,305 on restricted funds after transfers.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £31,586.
The charity has a reserves policy to hold at least 6 months expenses in reserve and not usually more than 12 months in order to enable the smooth running of the charity and to allow for an orderly winding up should the charity have to close.
4
## Portobello Community Forum Trustees' report (continued) for the year ended 30 September 2025
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. 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;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts 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 and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on 30/04/2026
Hannah Smith (Trustee)
5
## Portobello Community Forum
## Independent examiner's report to the trustees of Portobello Community Forum
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 30 September 2025, which are set out on pages 7 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be
Chalitha Herath FCCA
11/06/2026
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Portobello Community Forum
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 30 September 2025
|Notes
2025
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
11,017
Rent income
15,812
Other income
2,695
Contract
-
**Total income**
29,524
**Expenditure on:**
Building and activities management costs
12,588
Salary costs
(3)
4,095
Administration costs
1,834
Events and activities
1,201
Equipment and materials
120
Utilities
2,498
Telephone and internet
397
Refuse collection and cleaning
409
Caretaking and maintenance
1,975
Insurance
1,909
Depreciation
2,080
Grant repayment
-
**Total expenditure**
29,106
**Net income / (expenditure)**
418
**Transfers between funds**
2,249
**Net movement in funds**
2,667
**Fund balances brought forward**
145,479
**Fund balances carried forward**
(4)
148,146|2025
Restricted
funds
£
10,775
-
-
-
10,775
2,000
-
463
8,893
456
-
-
34
6,985
-
-
-
18,831
(8,056)
(2,249)
(10,305)
13,050
2,745|2025
Total
funds
£
21,792
15,812
2,695
-
40,299
14,588
4,095
2,297
10,094
576
2,498
397
443
8,960
1,909
2,080
-
47,937
(7,638)
-
(7,638)
158,529
150,891|2024
Total
funds
£
62,643
10,915
4,876
2,729
81,163
20,007
-
3,308
23,251
268
2,256
414
834
13,400
2,027
2,080
1,155
69,000
12,163
-
12,163
146,366
158,529|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Portobello Community Forum
## Balance sheet
|as at 30 September 2025
2025
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
116,560
**Total fixed assets**
116,560
**Current assets**
Debtors and prepayments
(6)
2,372
Cash at bank
29,597
**Total current assets**
31,969
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
383
**Total current liabilities**
383
**Net current assets**
31,586
**Net assets**
148,146
**Funds**
Unrestricted funds
148,146
Restricted funds
-
**Total funds**
148,146|2025
Restricted
£
-
-
-
2,745
2,745
-
-
2,745
2,745
-
2,745
2,745|2025
Total
£
116,560
116,560
2,372
32,342
34,714
383
383
34,331
150,891
148,146
2,745
150,891|2024
Total
£
118,640
118,640
-
40,354
40,354
465
465
39,889
158,529
145,479
13,050
158,529|
|---|---|---|---|
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 30/04/2026
Hannah Smith (Trustee)
8
## Portobello Community Forum
## Notes to the accounts
## for the year ended 30 September 2025
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Freehold land: nil Freehold buildings: over 50 years
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
9
## Portobello Community Forum
## Notes to the accounts continued
## for the year ended 30 September 2025
|**2 Grants and donations**
2025
Unrestricted
funds
£
Transforming Lives for Good
-
Sir George Martin Trust
-
Wakefield Metropolitan District Council (WMDC)
-
Wakefield District Housing (WDH)
-
Nova Wakefield District Limited
-
Transforming Lives
-
Prosper Wakefield District Ltd
-
HMRC - Gift aid
719
Other donations
10,298
11,017
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2025
Restricted
funds
£
300
3,000
4,500
500
-
-
-
-
2,475
10,775|2025
Total
funds
£
300
3,000
4,500
500
-
-
-
719
12,773
21,792
2025
£
3,919
305
(305)
176
4,095|2024
Total
funds
£
-
-
24,928
2,150
15,083
900
7,500
-
12,082
62,643
2024
£
-
-
-
-
-|
|---|---|---|---|
The average number of employees during the year was 0.5, being an average of 0.1 full time equivalent (2024: 0, 0 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**
Costs of the scheme to the charity for the year
**4 Restricted funds**
Balance b/f
£
Hardship Christmas Appeal
113
Hardship Make Lunch Support
208
Hardship Fund
2,264
Live Well Project
141
Make Lunch/TLG
1,532
Our Year Culture Grant
1,551
Culture Grant
238
Portobello Gala Fund
575
Wakefield Council NIF
-
Prosper Wakefield Grant
2,000
Sir George Martin Trust
-
Wakefield Council Capital Grant
4,428
Wakefield District Housing Fund
-
13,050|Incoming
£
1,590
-
-
-
1,185
1,500
2,000
-
1,000
-
3,000
-
500
10,775|Outgoing
£
1,203
208
1,079
141
1,636
1,979
1,525
575
1,000
2,000
2,753
4,232
500
18,831|2025
£
176
Transfers
£
-
-
-
-
(600)
(1,072)
(330)
-
-
-
(247)
-
-
(2,249)|2024
£
-
Balance c/f
£
500
-
1,185
-
481
-
383
-
-
-
-
196
-
2,745|
|---|---|---|---|---|
10
## Portobello Community Forum
## Notes to the accounts continued
## for the year ended 30 September 2025
## **4 Restricted funds (continued)**
**Fund name** Hardship Christmas Appeal
Hardship Make Lunch Support
Hardship Fund Live Well Project Make Lunch/TLG
Our Year Culture Grant
Culture Grant - Festival Grant
Portobello Gala Fund Wakefield Council NIF Prosper Wakefield Grant Sir George Martin Trust
Wakefield Council Capital Grant Wakefield District Housing Fund
## **Purpose of restriction**
Donations to help Portobello families over Christmas with food or utility payments.
To help Make Lunch families with additional help throughout the cost of living crisis
To alleviate hardship on the Portobello Estate. Funding for an exercise and well being project. Towards a holiday lunch club and relieving food poverty. The transfer relates to reallocating costs to unrestricted funds for rent and utilities.
Towards activities running throughout the year. The transfer relates to reallocating costs to unrestricted funds for rent and utilities.
Costs towards Portobello Gala. The transfer relates to reallocating costs to unrestricted funds for rent and utilities.
Funding to help with the costs of running Portobello Annual Gala. Funding towards Portobello Gala
Towards salaries, chair refurbishment and decorating costs
Towards salaries and roof maintenance. The transfer relates to reallocating costs to unrestricted funds for overhead costs.
To replace fascia and signage. Funding towards Portobello Gala
|**5 **|**Tangible assets**
**Cost**
£
£
At 1 October 2024
-
-
At 30 September 2025
-
-
**Depreciation**
At 1 October 2024
-
-
Charge for year
-
-
At 30 September 2025
-
-
**Net book value**
At 30 September 2025
-
-
At 30 September 2024
-
-
Class 3
Class 4|£
104,000
104,000
35,360
2,080
37,440
66,560
68,640
Freehold
Property|£
50,000
50,000
-
-
-
50,000
50,000
Freehold
Land|Total
£
154,000
154,000
35,360
2,080
37,440
116,560
118,640|
|---|---|---|---|---|
There is a charge registered on the property in favour of Wakefield Council, should the property ever cease to be used as a community centre the funding given to purchase the property is repayable.
|**Debtors and prepayments**
Debtors
Accrued income
Other debtors|2025
£
935
1,275
162
2,372|2024
£
-
-
-
-|
|---|---|---|
## **6 Debtors and prepayments**
11
## Portobello Community Forum
## Notes to the accounts continued
## for the year ended 30 September 2025
|**7 Creditors and accruals**
Accruals
Taxation and social security
Other creditors|2025
£
-
11
372
383|2024
£
465
-
-
465|
|---|---|---|
## **8 Related party transactions**
## **Donations from trustees and related parties**
The total aggregate value of unconditional donations to the charity from the trustees or related parties was £6,000 (2024: £6,000).
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
12
## Portobello Community Forum
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 September 2025
|2025
2024
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
11,017
7,849
Rent income
15,812
10,915
Other income
2,695
805
Contract
-
2,729
**Total income**
29,524
22,298
**Expenditure**
Building and activities mgt costs
12,588
10,894
Salary costs
4,095
-
Administration costs
1,834
1,441
Events and activities
1,201
1,192
Equipment and materials
120
268
Utilities
2,498
2,126
Telephone and internet
397
414
Refuse collection and cleaning
409
825
Caretaking and maintenance
1,975
1,020
Insurance
1,909
1,927
Depreciation
2,080
2,080
Grant repayment
-
1,155
**Total expenditure**
29,106
23,342
**Net income / (expenditure)**
418
(1,044)
**Transfers between funds**
2,249
9,529
**Net movement in funds**
2,667
8,485
**Fund balances brought forward**
145,479
136,994
**Fund balances carried forward**
148,146
145,479|2025
Restricted
funds
£
10,775
-
-
-
10,775
2,000
-
463
8,893
456
-
-
34
6,985
-
-
-
18,831
(8,056)
(2,249)
(10,305)
13,050
2,745|2024
Restricted
funds
£
54,794
-
4,071
-
58,865
9,113
-
1,867
22,059
-
130
-
9
12,380
100
-
-
45,658
13,207
(9,529)
3,678
9,372
13,050|2025
Total
funds
£
21,792
15,812
2,695
-
40,299
14,588
4,095
2,297
10,094
576
2,498
397
443
8,960
1,909
2,080
-
47,937
(7,638)
-
(7,638)
158,529
150,891|2024
Total
funds
£
62,643
10,915
4,876
2,729
81,163
20,007
-
3,308
23,251
268
2,256
414
834
13,400
2,027
2,080
1,155
69,000
12,163
-
12,163
146,366
158,529|
|---|---|---|---|---|
13