## **Hertford St Andrew Community Trust Report of the Trustees for the year ended 31[st] December 2025** The Trustees present their report and financial statements for the year ended 31[st] December 2025. ## **Reference and Administrative Information** Charity Name: Hertford St Andrew Community Trust a Charitable Incorporated Organisation ( **CIO** ) Charity registration number: 1148533 Registered Office and Operational address: St Andrew’s Church St Andrew Street Hertford SG14 1HZ ## **The trustees of the charity at the date that this report was approved were:** Mr R Taylor Chairman Mr M Fry Mrs C Muhr Mrs P Probert Mrs L Ramsay Mrs J Sharman Mr D Spring Mr R Willis **Hon. Treasurer:** Mrs Shirley Taylor **Centre Administrator:** Mrs Christine Williams **Our Aims and Objectives** Purposes and Aims Our charity’s purposes as set out in the objects contained in the CIO’s constitution are to: - benefit the residents of Hertford and its neighbourhood by bringing them together with local authorities, voluntary and other organisations to advance education and provide facilities for recreation and leisure time occupations and - to establish a community centre for such activities. The aim of the charity is to promote well-being for the residents of Hertford and its environs. ## Ensuring our work delivers our aims We review our aims, objectives and activities each year. We look at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remain focused on our stated purposes. ## The focus of our work The Trustees have worked on maintaining and improving the condition of the St Andrew’s Centre and the facilities within it to make it a safe, suitable and attractive place for the persons and groups hiring it. ## **How our activities deliver public benefit** The 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. All our charitable activities focus on the promotion of facilities and opportunities for the advancement of education, recreation and leisure activities for the residents of Hertford and its environs through the use of the St Andrew’s Centre and are undertaken to further our charitable purposes for the public benefit. Our objects limit the services we provide to those who are resident in Hertford and the neighbourhood. ## Principal Funding Sources The principal funding source for the charity is hire charges paid by users of the Centre. ## Investment Policy Funds received have been placed in bank accounts with Lloyds Bank Plc and a large proportion of the cash balance is placed in an interest-bearing account. ## Reserves Policy £23,423 is currently held in an interest-bearing deposit account as a reserve for repairs, renewal and redecoration of the St Andrew’s Centre and to meet any other significant outgoings. ## **Plans for Future Periods** The trustees keep under review opportunities to increase the use of the Centre in line with the objectives of the CIO and advertise the Centre as widely as practical without incurring significant costs. ## **Structure, Governance and Management** Until 25[th] June 2020 the organisation was a charitable company limited by guarantee, incorporated on 7[th] June 2011 and registered as a charity on 13[th] August 2012. The company was established under Articles of Association containing the objects and powers of the charitable company and governance. On 25[th] June 2020 the charity converted to a Charitable Incorporated Organisation (CIO), the constitution of which contains like objects and powers as those in the Articles of Association so far as compatible with charity law. ## Appointment of Trustees Under the Constitution of the CIO one third of the trustees (or the nearest whole number to one third, which is currently 3) must retire from office at each annual general meeting. In every case a retiring trustee may be re-elected. All trustees give their time voluntarily and received no benefits from the charity, although it is noted that the sum paid by the charity to Hertford St Andrew PCC by way of contribution towards the running costs of the Centre incurred by the PCC included £500 towards the remuneration of Mrs P Probert, one of the trustees, as Parish Administrator employed by the PCC. The trustees retiring at the annual general meeting offer themselves for re-election. ## Trustee Induction and Training All new trustees are encouraged to read and understand the Constitution of the CIO, the latest trustees’ report and accounts and the Charity Commissioner’s Guide “the Essential Trustee”. ## Risk Management Internal control risks are minimised by the implementation of procedures for authorisation of all transactions. Procedures are in place to ensure compliance with legislation relating to the health and safety of staff, volunteers, clients and visitors to the Centre. ## Organisational Structure The CIO has a board of trustees which currently stands at 8 members who meet at least quarterly and are responsible for the strategic directions and policy of the charity. The Centre Administrator and the Treasurer are invited to attend trustee meetings but have no voting rights. The chanty has buitt links with local aUtrK)r￿.os and voluntary organisations in Hertford and its environs towards the achievement of the charity's objectives and aims and is member of CDA Herts which gives access to the East Herts Village and Communty Hall Forum and the advirA and guidance provided by ACRE. This prOV￿e$ guidance about other tr￿arth & safety and statutory compliance matteffs while the Forum is useful for the sharing ol matters concerning repairs and maintenance and other i8sues of nmon inlerest. R••pon•lbllltl•• of th• Trust••• The tn181ees are responsible for rnaintaining prowr accounbng records which di8close with reasonable accuracy at any time the financial posrtjon of the chanty and io enable them to ensure that the financial statements c(Mnply with Ihe Chanties Ad or other relevant legislation. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deiects'on of fraud and other lrregU￿rrt￿. Membe Tr The tru8iees seNed during the year are set out cx) page 1. D•clarallon The tr￿10•8 dedare that they have approved Irustees, ieport above. Signed on behalf of charity's trustee8 Richard Taylor Chalf of Tru•t••• 2028 HERTFORD ST ANDREW COMMUNITY TRUST Charity No 1148533 ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE HERTFORD ST ANDREW COMMUNITY TRUST (a charitable incorporated organisation) For the year to 31 December 2025 TRUSTEES: Mr R Taylor (Chair) Mr M Fry Mrs C Muhr Mrs P Probert Mrs L Ramsay Mrs J Sharman Mr D Spring Mr R Willis BANK: Lloyds Bank plc ## INDEPENDENT EXAMINER: Mr R Paddock 86 Ware Road Hertford SG13 7HN HONORARY TREASURER: Mrs S Taylor HERTFORD ST ANDREW COMMUNITY TRUST 2025 ## **REPORT AND FINANCIAL STATEMENTS 2025** ## **CONTENTS** ||**Page**| |---|---| |**HONORARY TREASURER’S REPORT**|**1**| |**INDEPENDENT EXAMINER’S REPORT**|**2**| |**STATEMENT OF FINANCIAL ACTIVITIES**|**3**| |**BALANCE SHEET**|**4**| |**NOTES TO THE ACCOUNTS**|**5-7**| HERTFORD ST ANDREW COMMUNITY TRUST 2025 ## HONORARY TREASURER’S REPORT This report should be read in conjunction with the Trustees’ Annual Report, produced for circulation at the Annual General Meeting, which summarises the main activities of the Trust during the year ended 31 December 2025. The St Andrew’s Centre, St Andrew Street, Hertford SG14 1HZ has been used and enjoyed by a variety of users since its completion in late 2013. The Centre is run by Hertford St Andrew Community Trust, formerly a company limited by guarantee but since 25 June 2020 a charitable incorporated organisation. Under the management agreement between the Trust and the Parochial Church Council of Hertford St Andrew (PCC), the Trust has made a contribution of £4,900 towards the running costs of the Centre incurred by the PCC. The Statement of Financial Activities on page 3 summarises the income and expenditure for the period (separately detailed in Notes 2 and 3 respectively). The balance sheet on page 4 shows the assets and liabilities of the Trust and how these are apportioned between various types of fund. The accounts for the year ended 31 December 2025 show total income of £28,858 (2024: £23,287) and total expenditure of £18,988 (2024: £17,602) to give a net profit of £9,870 (2024 £5,685). There are no restricted funds carried forward at 31 December 2025. -1- HERTFORD ST ANDREW COMMUNITY TRUST 2025 INOEPENDENT EXAMINER'S REPORT TO THE HERTFORO ST ANDREW COMMUNITY TRUST Independent Examinerfs Report I repofE to the trustees on my examination of the accounts of the above charity I'the Trust") for the ended 31 December 2025. Resp¢¥￿•bIlitIeS ond bGSiS of report A5 the charrty trustees of the Trust, you are responsible for the preparation of the accounis In xcordance with the Charities Act 20111.lhe Act"). I report in respect of my examlnatlon of the Trust's accounts carried out under section 145 of Ihe 2011 Act and in carryin8 Out my examination, I have followed all the applicable Directions glven by the Charity Commission undef seclion 14515}Ibl of the Act, lThlewndent exomlner's statement have completed my examlnation. I confirm that no mateflal matters have come to my attentlon In connection with the examlnation whlch 8ives me cause to believe that In, any material re5pect-. the accountin8 records were not kept In accordance with section 130 of the Act, or the accounts do noi accord with the ac£ountin8 records have no concef ns and have come across no other mattefs in connection with the examination to which attention should be drawn in this report in order io enable a proper understandine of Ihe accounts to be reached. Signed ........-.......-.-...-.............. Ralph Paddock Independent Examiner Relevant professional qualification or membership of professlonal bodies lif any): Address:. Date:...... 14 ..fl.f.fy.i. HERTFORD ST ANDREW COMMUNITY TRUST 2025 ## STATEMENT OF FINANCIAL ACTIVITIES Period ended 31 December 2025 |**Note**
**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**INCOMING RESOURCES**
Incoming resource from grants and donors
2(a)
200
-
Activities for generating funds
2(b)
28,658
-
Fund Raising Income
-
-
**Total Incoming Resources**
**28,858**
**-**
**RESOURCES EXPENDED**
Trust Activities
3
18,988
-
Costs of generating funds
-
-
**Total Resources Expended**
**18,988**
**-**
NET MOVEMENT IN FUNDS
9,870
-
Funds brought forward at 1 January
21,046
-
**Funds carried forward at 31 December**
**30,916**
**-**|**Total**
**Funds**
**2025**
**£**
200
28,658
-
**28,858**
18,988
-
**18,988**
9,870
21,046
**30,916**|**Total**
**Funds**
**2024**
**£**
500
22,787
-
**23,287**| |---|---|---| |||17,602
-
**17,602**| |||5,685
15,361| |||**21,046**| The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. -3- HERTFORD ST ANDREW COMMUNITYTRUST 2025 BALANCE SHEET As at 31 Docember 2025 Note 31 December 2025 31 December 2024 CURRENT ASSETS Debtors Cash ai Bank (Current A/cl Cash at Bank IDep051t A/cl 1.557 10.959 2,602 8,843 35,939 14,900) 26.725 15.390) CREDITOR5: amounts falling due wlthin one vear Receipts in Advance NET ASSETS 1123) 3Q91fj 1289 FUNDS Unrestricted Restricted 30,916 21,046 The Trustees acknowled8e their responsibilitie5 for complylng with the requlrements of the Charitles Act 2011 with re5pert to accounting record5 and the preparation of accounts. The flnanclal statements were approved by the Trusiees and signed on their behalf by Richard Taylor (Chalr of Trustees) Date of Approval: 'JvhL lo L The notes on paKes 5 to 7 form part of these accounts, HERTFORD ST ANDREW COMMUNITY TRUST 2025 ## **NOTES TO THE ACCOUNTS** ## 1. **ACCOUNTING POLICIES** These accounts have been prepared: - (a) under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. - (b) in accordance with the Charities Act 2011 and 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) issued on 16 July 2014. The accounts present a true and fair view and the particular accounting policies adopted by the Trustees are described below. _Funds_ Unrestricted funds represent the funds of the Trustees that are not subject to any restrictions regarding their use and are available for application on the general purposes of the trustees. The accounts include all transactions, assets and liabilities for which the Trustees are responsible in law. ## _Incoming Resources_ Grants to the Trust are accounted for as soon as the Trust is notified of its legal entitlement and the amount due. Income from hiring is accounted for on an accruals basis. ## _Fixed Assets_ The Trust does not own the St Andrew’s Centre but under a Management Agreement dated 30 October 2020 with the Parochial Church Council of Hertford St Andrew (PCC) the Trust undertakes to promote and manage the use of the Centre in accordance with the objects of the Trust and to bear the running costs of the Centre and maintain it in good condition, with surplus income over and above that required for the purposes of the Trust being payable to the PCC. ## _Current Assets_ Amounts owing to the Trust at 31 December 2025 in respect of hire income are shown as debtors. ## **2. INCOMING RESOURCES** |**NCOMING RESOURCES**||||| |---|---|---|---|---| ||**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**| ||**Funds**|**Funds**|**2025**|**2024**| ||**£**|**£**|**£**|**£**| |2(a) Incoming resources from donors|200|-|200|500| |Grants received|-|-|-|-| |2(b) Activities for generating funds||||| |Hiring Income|28,516|-|28,516|22,616| |Fundraising|-|-|-|-| |Bank Interest|142|-|142|171| |**TOTAL INCOMING RESOURCES**|**28,858**|**-**|**28,858**|**23,287**| |||||| |**2024**|**23,287**|**-**||**23,287**| -5- HERTFORD ST ANDREW COMMUNITY TRUST 2024 ## **3. RESOURCES EXPENDED** |**Centre Activities**|**Unrestricted**|**Restricted**|**Total Funds**|**Total Funds**| |---|---|---|---|---| ||**Funds**|**Funds**|**2025**|**2024**| ||**£**|**£**|**£**|**£**| |Staff Costs|9,102|-|9,102|8,129| |Equipment|216|-|216|131| |Maintenance|3,805|-|3,805|3,275| |Utilities & Insurance|5,342|-|5,342|5,131| |Payments to St||||| |Andrew’s PCC|-|-|-|-| |Miscellaneous|523|-|523|_936| |**TOTAL RESOURCES**
**EXPENDED**|**18,988**|**-**|**18,988**|**17,602**| |**2024**|**17,102**|**500**||**17,602**| Staff costs represent the sum paid to Hertford St Andrew PCC for two people employed by the PCC and seconded to the Trust, as well as a donation to the PCC of £500 towards the cost of the church administrator (see note 7). ## **4. DEBTORS** |**. DEBTORS**||| |---|---|---| |Accrued Income
**. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Receipts in advance
Other Creditors|**2025**
**£**
1,557
**2025**
**£**
123
4,900
5,023|**2024**
**£**
2,602| |||**2024**
**£**
289
5,390| |||5,679| ## **5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** ## **6. ANALYSIS OF NET ASSETS BY FUND** |**. ANALYSIS OF NET ASSETS BY FUND**|| |---|---| |**Unrestricted Funds**
**£**
**Restricted Funds**
**£**
_Current assets_
_35,939_
_-_
_Current liabilities_
_(5,023)_
_-_
_30,916_
_-_|**Total**
**£**
_26,725_
_(5,679)_| ||
_21,046_| The Trust Accounts contain no Restricted Funds. -6- HERTFORD ST ANDREW COMMUNITY TRUST 2025 ## 7. **TRUSTEE REMUNERATION AND RELATED PARTY TRANSACTIONS** No trustee received any remuneration during the accounting period. However, the contribution of £4,900 towards the running costs of the Centre paid to Hertford St Andrew PCC included £500 towards the remuneration of Mrs P Probert (Trustee) as Parish Administrator employed by the PCC. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the Trust during the accounting period. ## 8. **TAXATION** As a charity, the Trust is exempt from tax on income and gains falling within Part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the Trust. ## 9. **CHARITABLE INCOPORATED ORGANISATION** The Trust is registered with the Charity Commission as a charitable incorporated organisation under the Charities Act 2011. The sole member of the Trust is Hertford St Andrew Parochial Church Council. In the event of the Trust being wound up, the liability is £10 per member of the Trust. -7- HERTFORD ST ANDREW COMMUNifi TRUST 2025 INOEPENDENT EXAMINER'S REPORT TO THE HERTFORD ￿ ANDREW COMMUNITY TRUST Independent Examlnerfs Report I report to the trustees on my examinatDon of the accounts of the above charity 1.the Trust"} for the year ended 31 December 202S. Responsibilities and basis of report As ihe charity trustees ol the Trust, you are responsible for the preparation of the accounts in accordance with the Charities Att 20111.lhe Act"). I report in respect of my examination of the Trust's accounts carrled out under section 145 of the 2011 Act and in carryin8 Out my examinalion. I have followed all the applicable Dirertions glven by the Charily Commission undef section 14515I1bl of the Act. Independent exominer's stotemenf I have completed my examination, I confirm thal no material matters have come to my attention in connection with the examlnation which gives me cause to believe that in, any material respect= the accountln8 records were not kept in accofdance wlth settlon 130 of the Act, or the accounts do noi aCCOfd with the accounting recoids I have no concerns and have come across no other mattefs In connection with Ihe examination to which attention should be drawn in this report in order to enable a propef understandin8 of the ccounts to be reached. Signed .......-.... -...... Ralph Paddock Independent Examiner Relevant professional qualification or membership of profe5slonal bodies Ilf any): Address:. Date:......