```
REGISTERED COMPANY NUMBER: 07713526 (England and Wales)
REGISTERED CHARITY NUMBER: 1147146
```
## **`REPORT OF THE TRUSTEES AND`**
```
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
```
## **`FOR`**
```
THE HUT YORK LIMITED
```
```
UHY Calvert Smith LLP
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
YO19 5UW
```
```
THE HUT YORK LIMITED
```
```
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
```
**----- Start of picture text -----**
Page
Report of the Trustees 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7 to 8
Notes to the Financial Statements 9 to 18
**----- End of picture text -----**
```
THE HUT YORK LIMITED
```
```
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2025
```
```
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
with the financialstatementsof the charityfor the year ended 31 July 2025. The trusteeshave adoptedthe provisions
of AccountingandReportingby Charities:Statementof RecommendedPracticeapplicableto charitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES Objectives and aims`**
```
The charity's aims are:
```
```
- To improve the quality of life for our members through purposeful activity and learning opportunities.
- Providing a meaningful, purposeful, and educational safe space to our members.
```
```
- Helpingour members to feel valued and listenedto, enablingmembers to develop responsibilityand respect through
social contact and being part of our growing community.
```
## **`Background`**
```
TheHutYorkLimitedis a registeredcharityandlimitedcompanyestablishedin2011by3 psychiatricnurses working
in residentialcare. It was createdin responseto an increasingneed for day facilitiesin York and to provide purposeful
activities and support primarily for people with enduring mental health issues and/or learning disabilities.
```
```
TheHutbuildingsaresinglestoreywheelchairaccessibleandconsistofthemainbuildingandthebuilding adjacent
referredto as The Hubble.The charityis locatedon WiggintonRoad near to York Hospitalwith good bus routes,and a
placeformemberstobedroppedoffandpickedupbytransport.In2021– 2024,thebuildingswererenovated and
extensively upgraded to enhance the experiences of members, staff and visitors.
```
```
Ourserviceisopentoanyindividualwhoseneedswecanmeetand,althoughmostofourmembersareadults with
enduringmentalhealthissuesand/orlearningdisabilities,ourservicesareopentothewidercommunity providing
that we are able to meet their needs.
```
```
TheHutoffersasafespacewherememberscanaccessawiderangeofactivities,learningopportunities and
counsellingtherapy.Togetherwith the members, we designedthe activitiestimetableprovidingarts, crafts,friday fun
games,cookingsessionsandHutMadewherehandmadeitemsaremadetosellorbekeptbythemembers. In
addition,thereisa dedicatedwoodworkingareaandwhentheweatherallows,we offergardeninginour wonderful
outdoor space.
```
```
In the Wellness Haven, we hold daily sessions to promote wellbeingin Take a Breath with Emma, Meditationand Body
Magic.AweeklyHearingVoicessessionforvoicehearerswheretheycanshareexperiencesandfeel accepted.
SteppingStones and Wellness Warriorsare life skills groups that help with everydaychallenges,promoting self-esteem
using a coaching model to encourage members to reach their full potential.
```
```
Theactivitiesonofferencouragememberstoimprovephysicalandmentalwellbeing,buildfriendships, improve
confidence,goalsettingandreduceisolation.Asamembersledcharity,theopinionsandfeedbackofour members
areat theforefrontof thedecisionswe make.We holdaninformalandrelaxedmembersdevelopmentmeeting that
captures what is important to them and the benefits of having The Hut, a service that meets the needs of so many.
```
```
TheHuthasamonthlyvisitfromYorkTheatreRoyalwhodeliverdramasessionsandmembersalsogotowatch the
pantomime at their venue.
```
```
The service also offers bespoke training in all aspects of health and social care to a local group of care homes.
```
```
-1-
```
```
THE HUT YORK LIMITED
```
```
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2025
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Appraisal of finances`**
```
Wegenerateincomefromsessionfees,healthandsocialcaretraining,roomhire,sellingHutmade produce,
donations and specific funding.
```
```
This last year the incomehas been spenton organisationalrunningcosts andthe completionof ourPhase3 project –
upgradingtheHut’smainbuilding.Organisationalrunningcostsincludesbuildingcharges,anaverageof5 staff
salaries,the cost of materialsfor the sessionsofferedto our members,costs to deliverhealthand socialcare training,
and marketing/publicity costs.
```
## **`Achievements and performance`**
## `July 2019`
```
ThebuildingsareownedbyCityofYorkCouncilandin2019wesuccessfullyagreedanassettransferona 99-year
leaseforbothbuildingsat a peppercornrate.Withtheassettransferinplace,we proposeda five-yearplan,in three
phasesto moderniseand upgradethe buildingsto meet the standardsof our service,providingthe members a better
and more suitable use of space.
```
## `2021 - Phase 1`
```
CompletionoftheHubblebuilding,convertingitfromapublictoiletblocktomuchneededspaceforanoffice, a
kitchenette and the main room for wellbeing sessions and counselling therapy.
Cost - £110,000
```
## `2023 – Phase 2`
```
Completion of the roof replacement in January 2023.
Cost - £32,000
```
## `2024 – Phase 3`
```
Between July and November2024, we underwentextensiveinternalrenovationto upgradeour main building.We are
incrediblyproudthatTheHutremainedopenthroughouttheworks,withtheteamcontinuingtohostactivities for
ourmembersin the Hubble.Followinga briefone-weekclosurefor furnishingandsetup,The Hutofficially welcomed
members back into the newly transformed space on Monday, 25 November 2024.
Cost - £155,000
```
```
Wewouldliketogiveaspecialmentionbywayofgratitudetoourmajorsponsorsfortheirgeneroussupport: The
KirkbyFoundation,The NationalLottery,WolfsonFoundation,and a heartfeltthankyou to the many othertrusts and
donors who donated, without you this would not have been possible.
```
## **`Reserves policy`**
```
TheHutaimstoholdsufficientreservestomeetongoingrunningcostsandprovidereasonablefinancialsecurity for
the charity.
```
## **`Philosophy`**
```
We believe we all need purpose.It's a proven fact that when people with mental health illness have focus and purpose
intheirlivestheirsymptomsaremoremanageable,andqualityoflifeisbetter.Ourmembers'opinionsareat the
forefront of our decisions.
```
## **`Vision`**
```
Ourvisionisofasustainableandwideprogrammeofactivitiesandeducationalcoursesforpeoplewith enduring
mental health issues and/or learning disabilities, based on our members' aspirations and goals for the future.
```
## **`Statutory declaration`**
```
The trustees have compliedwith their duty under the CharitiesAct 2011 to have due regard to publicbenefit guidance
published by the Charity Commission.
```
```
-2-
```
```
THE HUT YORK LIMITED
```
```
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 JULY 2025
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document`**
```
Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.
```
## **`Recruitment and appointment of new trustees`**
```
Thepolicyfortherecruitmentof trusteesis thatof recommendation.Prospectivetrusteesarerequiredtoprovide a
CurriculumVitaein advance,whichwillbe reviewedby the existingboardmembersin considerationof eligibility and
theneedsof theorganisation.Aninterviewwiththeexistingboardmembersis thenarranged,andoncompletion a
vote is taken in the absence of the candidate, before a final decision is announced.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`**
```
07713526 (England and Wales)
```
## **`Registered Charity number`**
```
1147146
```
## **`Registered office`**
```
5 Rawcliffe Landing
York
North Yorkshire
YO30 1XL
```
## **`Principal address`**
```
The Hut York
Wiggington Road
Clarence Gardens
York
YO31 8HG
```
## **`Trustees`**
```
Mrs L Dexter
Mrs P Graver
R C Dixon (resigned 10/10/2024)
R Buglass
Ms M Chung
Mrs C Porter (resigned 6/1/2026)
B Joscelyne (resigned 11/11/2025)
Mrs B Riley
Dr D R Geddes (appointed 3/3/2026)
```
## **`Independent Examiner`**
```
Hayden Priest BEng BFP FCA
UHY Calvert Smith LLP
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
YO19 5UW
```
```
Approved by order of the board of trustees on 29 April 2026 and signed on its behalf by:
```
```
-3-
```
THE HUT YORK LTblTED
KPORT OF THK TrUSTKES
FOR THE YEARENDED 31 JULY 2025
R Buqlas$- Tiusiee
```
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE HUT YORK LIMITED
```
## **`Independent examiner's report to the trustees of The Hut York Limited ('the Company')`**
```
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2025.
```
## **`Responsibilities and basis of report`**
```
As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
```
```
Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
```
## **`Independent examiner's statement`**
```
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:
```
`1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or`
`2. the accounts do not accord with those records; or`
`3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or`
`4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).`
```
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Hayden Priest BEng BFP FCA
```
```
UHY Calvert Smith LLP
Chartered Accountants
Heritage House
Murton Way
Osbaldwick
York
YO19 5UW
```
```
29 April 2026
```
```
-5-
```
```
THE HUT YORK LIMITED
```
## **`STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2025`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`3`
**`28,057`**
**`Charitable activities`**
`5`
`Day facilities and activities`
**`35,819`**
`Training and room hire`
**`49,740`**
`Investment income`
`4`
**`94`**
**`Total`**
**`113,710`**
**`EXPENDITURE ON`**
`Raising funds`
`6`
**`710`**
**`Charitable activities`**
`Day facilities and activities`
**`133,495`**
**`Total`**
**`134,205`**
**`NET INCOME/(EXPENDITURE)`**
**`(20,495)`**
**`Transfers between funds`**
`16`
**`177,327`**
**`Net movement in funds`**
**`156,832`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
**`132,539`**
**`TOTAL FUNDS CARRIED FORWARD`**
**`289,371`**|`Restricted`
`funds`
`£`
**`85,567`**
**`-`**
**`-`**
**`-`**
**`85,567`**
**`-`**
**`9,930`**
**`9,930`**
**`75,637`**
**`(177,327)`**
**`(101,690)`**
**`123,995`**
**`22,305`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`113,624`**
**`35,819`**
**`49,740`**
**`94`**
**`199,277`**
**`710`**
**`143,425`**
**`144,135`**
**`55,142`**
**`-`**
**`55,142`**
**`256,534`**
**`311,676`**|`2024`
`Total`
`funds`
`£`
`141,988`
`26,148`
`35,600`
`1`|
|---|---|---|---|
||||`203,737`|
||||`1,720`
`123,470`|
||||`125,190`|
||||`78,547`
`-`|
||||`78,547`
`177,987`|
||||`256,534`|
```
The notes form part of these financial statements
```
```
-6-
```
```
THE HUT YORK LIMITED (REGISTERED NUMBER: 07713526)
```
## **`BALANCE SHEET`**
## **`31 JULY 2025`**
|`Unrestricted`
`funds`
`Notes`
`£`
**`FIXED ASSETS`**
`Tangible assets`
`12`
**`241,091`**
**`CURRENT ASSETS`**
`Debtors`
`13`
**`15,527`**
`Cash at bank and in hand`
**`38,619`**
**`54,146`**
**`CREDITORS`**
`Amounts falling due within one year`
`14`
**`(5,866)`**
**`NET CURRENT ASSETS`**
**`48,280`**
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
**`289,371`**
**`NET ASSETS`**
**`289,371`**
**`FUNDS`**
`16`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|`Restricted`
`funds`
`£`
**`-`**
**`12,050`**
**`10,972`**
**`23,022`**
**`(717)`**
**`22,305`**
**`22,305`**
**`22,305`**|**`2025`**
**`Total`**
**`funds`**
**`£`**
**`241,091`**
**`27,577`**
**`49,591`**
**`77,168`**
**`(6,583)`**
**`70,585`**
**`311,676`**
**`311,676`**
**`289,371`**
**`22,305`**
**`311,676`**|`2024`
`Total`
`funds`
`£`
`95,825`
`110,451`
`56,686`
`167,137`
`(6,428)`
`160,709`
`256,534`
`256,534`
`132,539`
`123,995`
`256,534`|
|---|---|---|---|
```
The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 July 2025.
```
```
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 July 2025 in accordance with Section 476 of the Companies Act 2006.
```
```
The trustees acknowledge their responsibilities for
```
- `(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and`
- `(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.`
```
The notes form part of these financial statements
```
```
continued...
```
```
-7-
```
```
THE HUT YORK LIMITED (REGISTERED NUMBER: 07713526)
```
```
BALANCE SHEET - continued
31 JULY 2025
```
```
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
```
```
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon 29 April2026and were
signed on its behalf by:
```
```
R Buglass - Trustee
```
```
The notes form part of these financial statements
```
```
-8-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
```
## **`1. CHARITY INFORMATION`**
```
TheHutYorkLimitedisaprivatecharitablecompany,limitedbyguarantee,registeredwiththe Charity
Commission in England and Wales.
```
```
The address of its registered office is 5 Rawcliffe Landing, York, North Yorkshire, YO30 1XL.
```
```
The addressof itsprincipalplaceof businessis The HutYork,WiggingtonRoad,ClarenceGardens,York, YO31
8HG.
```
## **`2. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.
```
## **`Income`**
```
All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
```
## **`Tangible fixed assets`**
```
Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.
```
```
Leasehold improvements- 5% straight line
Fixtures and fittings- 33.3% straight line and 20% straight line
```
```
Depreciation charges commence from when an asset is brought into use by the charity.
```
## **`Taxation`**
```
The charity is exempt from corporation tax on its charitable activities.
```
## **`Fund accounting`**
```
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
```
```
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
```
```
In accordancewith the CharitiesSORP (FRS 102), fixed assets acquiredusingrestrictedincomeare classified as
unrestricted when this is consistent with their use.
```
```
continued...
```
```
-9-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`2. ACCOUNTING POLICIES - continued`**
## **`Fund accounting`**
```
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.
```
## **`Hire purchase and leasing commitments`**
```
Rentalspaidunderoperatingleases are chargedto the Statementof FinancialActivitieson a straightline basis
over the period of the lease.
```
## **`Pension costs and other post-retirement benefits`**
```
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.
```
## **`3. DONATIONS AND LEGACIES`**
|**`DONATIONS AND LEGACIES`**||||
|---|---|---|---|
|`Grants and donations received`
**`INVESTMENT INCOME`**
`Interest income`
**`INCOME FROM CHARITABLE ACTIVITIES`**
`Activity`
`Fees`
`Day facilities and activities`
`Training and room hire`
`Training and room hire`|**`2025`**
**`£`**
**`113,624`**
**`2025`**
**`£`**
**`94`**
**`2025`**
**`£`**
**`35,819`**
**`49,740`**
**`85,559`**|`2024`
`£`
`141,988`||
||||`2024`
`£`
`1`
`2024`
`£`
`26,148`
`35,600`|
||||`61,748`|
## **`4.`**
## **`5. INCOME FROM CHARITABLE ACTIVITIES`**
```
continued...
```
```
-10-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`6. RAISING FUNDS`**
|**`Raising donations and legacies`**
**`2025`**
**`£`**
`Grant application support`
**`710`**
**`7.`**
**`SUPPORT COSTS`**
`Organisational`
`running`
`Governance`
`costs`
`costs`
`£`
`£`
`Day facilities and activities`
**`140,460`**
**`2,965`**
`Support costs, included in the above, are as follows:`
**`Organisational running costs`**
**`2025`**
`Day`
`facilities`
`and`
`activities`
**`£`**
`Wages and salaries`
**`96,922`**
`Social security`
**`1,857`**
`Pensions`
**`2,465`**
`Equipment hire`
**`1,048`**
`Rates`
**`670`**
`Activities`
**`2,174`**
`Materials`
**`8,196`**
`Telephone`
**`2,607`**
`Postage and stationery`
**`568`**
`Sundries`
**`1,184`**
`Advertising and promotion`
**`195`**
`Insurance`
**`1,287`**
`Light and heat`
**`3,545`**
`Repairs and renewals`
**`2,746`**
`Cleaning`
**`831`**
`Improvements to the Hut`
**`-`**
`Depreciation of tangible assets`
**`13,083`**
`Training`
**`1,082`**
**`140,460`**|`2024`
`£`
`1,720`
`Totals`
`£`
**`143,425`**|
|---|---|
||`2024`
`Total`
`activities`
`£`
**`80,292`**
**`495`**
**`2,099`**
**`989`**
**`4,748`**
**`885`**
**`8,037`**
**`2,428`**
**`373`**
**`1,079`**
**`390`**
**`1,282`**
**`2,171`**
**`4,518`**
**`1,246`**
**`1,714`**
**`6,376`**
**`1,457`**|
||**`120,579`**|
```
continued...
```
```
-11-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`7. SUPPORT COSTS - continued Finance`**
|**`SUPPORT COSTS - continued`**
**`Finance`**|||
|---|---|---|
||**`2025`**|`2024`|
||`Total`|`Total`|
||`activities`|`activities`|
||**`£`**|`£`|
|`Bank charges`|**`-`**|**`32`**|
|**`Governance costs`**|||
||**`2025`**|`2024`|
||`Day`||
||`facilities`||
||`and`|`Total`|
||`activities`|`activities`|
||**`£`**|`£`|
|`Accountancy and legal fees`|**`2,965`**|**`2,859`**|
|**`NET INCOME/(EXPENDITURE)`**|||
|`Net income/(expenditure) is stated after charging/(crediting):`|||
||**`2025`**|`2024`|
||**`£`**|`£`|
|`Depreciation - owned assets`|**`13,083`**|`6,376`|
|`Hire of plant and machinery`|**`1,048`**|`989`|
|`Independent examiner's fee (inclusive of VAT)`|**`1,800`**|`1,692`|
## **`8. NET INCOME/(EXPENDITURE)`**
## **`9. TRUSTEES' REMUNERATION AND BENEFITS`**
```
None of the trustees received remuneration or other benefits during the current or previous year.
```
## **`Trustees' expenses`**
```
The trustees did not have any expenses reimbursed in the current or previous year.
```
## **`10. STAFF COSTS`**
|`Wages and salaries`
`Social security costs`
`Other pension costs`
`The average monthly number of employees during the year was as follows:`
`Charity service providers`|**`2025`**
**`£`**
**`96,922`**
**`1,857`**
**`2,465`**
**`101,244`**
**`2025`**
**`5`**|`2024`
`£`
`80,292`
`495`
`2,099`|
|---|---|---|
|||`82,886`|
|||`2024`
`5`|
```
No employees received emoluments in excess of £60,000.
```
```
continued...
```
```
-12-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`10. STAFF COSTS - continued`**
## **`Key management personnel:`**
```
Thekeymanagementpersonnelofthecharityareconsideredtobethetrustees.Thetrusteesare not
remunerated for providing their services.
```
## **`11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**
|`Unrestricted`
`funds`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`21,754`
**`Charitable activities`**
`Day facilities and activities`
`26,148`
`Training and room hire`
`35,600`
`Investment income`
`1`
**`Total`**
`83,503`
**`EXPENDITURE ON`**
`Raising funds`
`1,090`
**`Charitable activities`**
`Day facilities and activities`
`111,008`
**`Total`**
`112,098`
**`NET INCOME/(EXPENDITURE)`**
`(28,595)`
**`Transfers between funds`**
`1,382`
**`Net movement in funds`**
`(27,213)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`159,752`
**`TOTAL FUNDS CARRIED FORWARD`**
`132,539`|`Restricted`
`funds`
`£`
`120,234`
`-`
`-`
`-`
`120,234`
`630`
`12,462`
`13,092`
`107,142`
`(1,382)`
`105,760`
`18,235`
`123,995`|`Total`
`funds`
`£`
`141,988`
`26,148`
`35,600`
`1`|
|---|---|---|
|||`203,737`|
|||`1,720`
`123,470`|
|||`125,190`|
|||`78,547`
`-`|
|||`78,547`
`177,987`|
|||`256,534`|
```
continued...
```
```
-13-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`12. TANGIBLE FIXED ASSETS`**
|`Leasehold`
`improvements`
`£`
**`COST`**
`At 1 August 2024`
**`110,010`**
`Additions`
**`154,121`**
`At 31 July 2025`
**`264,131`**
**`DEPRECIATION`**
`At 1 August 2024`
**`16,500`**
`Charge for year`
**`11,653`**
`At 31 July 2025`
**`28,153`**
**`NET BOOK VALUE`**
`At 31 July 2025`
**`235,978`**
`At 31 July 2024`
`93,510`
**`13.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Other debtors`
`Accrued income`
`Prepayments`
**`14.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade creditors`
`Social security and other taxes`
`Other creditors`
`Credit card`
`Accrued expenses`|`Fixtures`
`and`
`fittings`
`£`
**`5,760`**
**`4,228`**
**`9,988`**
**`3,445`**
**`1,430`**
**`4,875`**
**`5,113`**
`2,315`
**`2025`**
**`£`**
**`50`**
**`27,266`**
**`261`**
**`27,577`**
**`2025`**
**`£`**
**`886`**
**`1,455`**
**`921`**
**`1,236`**
**`2,085`**
**`6,583`**|`Totals`
`£`
**`115,770`**
**`158,349`**|`Totals`
`£`
**`115,770`**
**`158,349`**|
|---|---|---|---|
|||**`274,119`**||
|||**`19,945`**
**`13,083`**||
|||**`33,028`**||
|||**`241,091`**||
|||`95,825`||
|||`2024`
`£`
`5,786`
`104,360`
`305`||
|||`110,451`||
||||`2024`
`£`
`1,470`
`893`
`426`
`1,692`
`1,947`|
||||`6,428`|
```
continued...
```
```
-14-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`15. LEASING AGREEMENTS`**
```
Minimum lease payments under non-cancellable operating leases fall due as follows:
```
|`Within one year`
**`16.`**
**`MOVEMENT IN FUNDS`**
**`Unrestricted funds`**
`General`
`Phase 3 - The Hut Improvements`
`Reserve (designated)`
**`Restricted funds`**
`The Hubble Health and Wellbeing`
`Programme`
`Phase 3 - The Hut Improvements`
`Other Small Restricted Funds`
`The Brelms Trust CIO - members' sessions`
**`TOTAL FUNDS`**
`Net movement in funds, included in the above are a`
**`Unrestricted funds`**
`General`
**`Restricted funds`**
`The Hubble Health and Wellbeing`
`Programme`
`Phase 3 - The Hut Improvements`
`Other Small Restricted Funds`
`The Brelms Trust CIO - members' sessions`
**`TOTAL FUNDS`**|`At 1.8.24`
`£`
**`102,539`**
**`30,000`**
**`-`**
**`132,539`**
**`668`**
**`120,441`**
**`2,886`**
**`-`**
**`123,995`**
**`256,534`**
`s follows:`|`Net`
`movement`
`in funds`
`£`
**`(20,495)`**
**`-`**
**`-`**
**`(20,495)`**
**`(668)`**
**`54,334`**
**`8,687`**
**`13,284`**
**`75,637`**
**`55,142`**
`Incoming`
`resources`
`£`
**`113,710`**
**`-`**
**`55,000`**
**`12,567`**
**`18,000`**
**`85,567`**
**`199,277`**|**`2025`**
`2024`
**`£`**
`£`
**`261`**
`261`
`Transfers`
`between`
`At`
`funds`
`31.7.25`
`£`
`£`
**`177,327`**
**`259,371`**
**`(30,000)`**
**`-`**
**`30,000`**
**`30,000`**
**`177,327`**
**`289,371`**
**`-`**
**`-`**
**`(174,564)`**
**`211`**
**`(2,763)`**
**`8,810`**
**`-`**
**`13,284`**
**`(177,327)`**
**`22,305`**
**`-`**
**`311,676`**
`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
**`(134,205)`**
**`(20,495)`**
**`(668)`**
**`(668)`**
**`(666)`**
**`54,334`**
**`(3,880)`**
**`8,687`**
**`(4,716)`**
**`13,284`**
**`(9,930)`**
**`75,637`**
**`(144,135)`**
**`55,142`**|
|---|---|---|---|
```
continued...
```
```
-15-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`16. MOVEMENT IN FUNDS - continued`**
## **`Comparatives for movement in funds`**
|**`Unrestricted funds`**
`General`
`Phase 3 - The Hut Improvements`
**`Restricted funds`**
`The Hubble Health and Wellbeing`
`Programme`
`Great Outdoor Sessions`
`Phase 3 - The Hut Improvements`
`Other Small Restricted Funds`
**`TOTAL FUNDS`**|`At 1.8.23`
`£`
`114,574`
`45,178`
`159,752`
`1,515`
`4,376`
`5,485`
`6,859`
`18,235`
`177,987`|`Net`
`movement`
`in funds`
`£`
`(33,595)`
`5,000`
`(28,595)`
`(847)`
`(4,351)`
`114,956`
`(2,616)`
`107,142`
`78,547`|`Transfers`
`between`
`funds`
`£`
`21,560`
`(20,178)`
`1,382`
`-`
`(25)`
`-`
`(1,357)`
`(1,382)`
`-`|`At`
`31.7.24`
`£`
`102,539`
`30,000`|
|---|---|---|---|---|
|||||`132,539`
`668`
`-`
`120,441`
`2,886`|
|||||`123,995`|
|||||`256,534`|
```
Comparative net movement in funds, included in the above are as follows:
```
|**`Unrestricted funds`**
`General`
`Phase 3 - The Hut Improvements`
**`Restricted funds`**
`The Hubble Health and Wellbeing`
`Programme`
`Great Outdoor Sessions`
`Phase 3 - The Hut Improvements`
`Other Small Restricted Funds`
**`TOTAL FUNDS`**|`Incoming`
`resources`
`£`
`78,503`
`5,000`
`83,503`
`-`
`-`
`117,300`
`2,934`
`120,234`
`203,737`|`Resources`
`Movement`
`expended`
`in funds`
`£`
`£`
`(112,098)`
`(33,595)`
`-`
`5,000`
`(112,098)`
`(28,595)`
`(847)`
`(847)`
`(4,351)`
`(4,351)`
`(2,344)`
`114,956`
`(5,550)`
`(2,616)`
`(13,092)`
`107,142`
`(125,190)`
`78,547`|
|---|---|---|
```
Thenotesabovesetouttherestrictedgrantsreceivedandutilisedinthisandtheprioryear.The balance
carriedforwardrelatestofundingwhichhasnotbeenutilisedforitsrelevantrestrictedpurposeasat the
balance sheet date. These include:
```
```
The HubbleHealth & WellbeingProgramme- The programme(previouslyknown as the Aspire programme)is a
membersclubwhichrunsanumberofsessions,withtheaimofencouragingmemberstolearnand develop
skills which enable them to engage in meaningful occupation.
```
```
continued...
```
```
-16-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`16. MOVEMENT IN FUNDS - continued`**
```
GreatOutdoorSessions-RelatestoTheHut's'GreatOutdoor'sessions,whichareruneachfridayby the
charity.ThesesessionsinvolveparticipantshelpingwithlookingafterthegroundsaroundTheHut, and
learning about plants, nature and the environment along the way.
```
```
Phase3:TheHutImprovements-Phase3relatestointernalrenovationsandimprovementstothe main
building in which the charity carries out its charitable activities.
```
```
BrelmsTrustCIO-IncomefromTheBrelmsTrust,usedtocoverthecostsofdevelopingand delivering
activities and day facilities.
```
```
OtherSmallRestrictedFunds- Relatestoitemsofincomeandexpenditureofarestrictednature,deemed to
be immaterial due to their low value.
```
```
Designatedfunds- The reserve fundserves as a generalreserve to supportthe financialstabilityand resilience
of the charity.The fundensuresthe charitycan continueto operatein the event of unforeseen circumstances
or fluctuations in income.
```
## **`Transfers between funds`**
## `Current year`
```
£20,000has been transferredfrom Phase 3 restrictedfunds to generalfunds in the year with the agreement of
thedonors.Thefundshavebeentransferredtogeneralfundstocovera shortfallinavailablefunds required
for running costs of the Charity.
```
```
The restrictionon fixed assets purchasedusingrestrictedfundsin the year has been removedonce purchased,
this being a total of £157,217.
```
```
Atransferof£300hasbeenmadefromgeneraltorestrictedfunds.Thisisduetorestrictedcosts being
incurred using general funds.
```
## `Prior year`
```
£20,178wastransferredfromPhase3designatedfundstogeneralfundsintheyear.Thisfunding was
reallocatedfromPhase1inthepreviousyear.Withtheagreementofthedonors,thefundshad been
transferred to general funds to cover a shortfall in funds available for running costs.
```
```
The restrictionon fixed assets purchasedusingrestrictedfundsin the year has been removedonce purchased,
this being a total of £1,382.
```
```
continued...
```
```
-17-
```
```
THE HUT YORK LIMITED
```
```
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025
```
## **`17. RELATED PARTY DISCLOSURES`**
```
The charityreceived £39,480 (2024 - £35,270)in trainingand room hire income from companiesin which some
of the trustees have a business interest.
```
```
Thecharityalsoreceived£9,200(2024-£Nil)membershipincomefromcompaniesinwhichsomeof the
trustees have a business interest.
```
```
-18-
```