## **MELBOURN COMMUNITY HUB MANAGEMENT GROUP** Directors’ Report and Unaudited Accounts Year Ended 30 September 2025 Company Number 08320569 ## **Melbourn Community Hub Management Group** ## **Accounts for the year ended 30 September 2025** ## **Contents** ## **Page:** - 2 General information 3 Report of the Directors 4 Profit and Loss Account 5 Balance Sheet 6 - 9 Notes to the Accounts 1 ## **Melbourn Community Hub Management Group** ## **General Information** |**Directors**|Jose Hales (Chairman)| |---|---| ||Stephen Kilmurray| ||Jonathan Berks| ||Linsey Craike| ||Jean Seers| ||Sarah Alderton| ||Jacqueline George| ||Dinta Tailor| |**Registered office**|30 High Street| ||Melbourn| ||Royston| ||Hertfordshire| ||SG8 6DZ| |**Company number**|08320569| 2 ## **Melbourn Community Hub Management Group** ## **Report of the Directors** The directors present their report and unaudited accounts for the year ended 30 September 2025. ## **Directors** The following directors have held office since 1 October 2024: Jose Hales (Appointed 22.02.17) John Travis (Resigned 12.06.25) Stephen Kilmurray (Appointed 22.02.17) Jean Seers (Appointed 16.05.17) Jonathan Berks (Appointed 13.06.18) Linsey Craike (Appointed 29.09.22) Sarah Alderton (Appointed 06.06.24)) Jacqueline George (Appointed 26.09.24) Dinta Tailor (Appointed 06.06.25) ## **STATEMENT OF DIRECTORS' RESPONSIBILITIES** The directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board on 20th May 2026, and has been prepared in accordance with the small companies regime of the Companies Act 2006. By order of the board Jose Hales (Director) 3 ## **Melbourn Community Hub Management Group** ## **Profit and Loss** ## **for the year ended 30 September 2025** |**Note**
**2025**
**£**
**Turnover**
283,624
Other income
Donations
7,411
Bank interest
3,294
________
**Total Income**
294,329
Cost of sales
(231,1813)
_______
**Gross profit**
63,146
Administrative expenses
(72,197)
Depreciation
(2,492)
_______
**Profit/(loss) on ordinary activities before taxation**
(11,543)
Taxation on profit on ordinary activities
-
**Profit/(loss) for the financial year**
(11,543)
|**2024**
**£**
284,109
-
2,734
1,206
_______
288,049
(232,599)
_______
55,450
(57,094)
(3,160)
_______
(4,804)
-
(4,804)
| |---|---| The notes on pages 6 to 9 form part of these financial statements. 4 ## **Melbourn Community Hub Management Group** ## **Registered in England Company No: 08320569 Balance Sheet at 30 September 2025** |**Note**
**2025**
**£**
**Fixed assets**
Tangible assets
3
**Current assets**
Stock
900
Debtors
4
6088
Cash at bank and in hand
67,363
**_______**
74,351
**Creditors: amounts falling due**
**within one year**
5
(21,086)
**_______**
**Net current assets**
**Net assets**
**Capital and reserves**
Restricted and unrestricted grants
Other reserves
Profit and loss account
**Members’ Funds**|**2025**
**2024**
**£**
**£**
38,184
900
3,950
79,403
_______
84,253
(21,996)
_______
53,265
_______
91,449
_______
230,375
5,604
(144,530)
_______
91,449
|**2024**
**£**
38,910
62,257
_______
101,167
_______
230,375
3,779
(132,987)
_______
101,167
| |---|---|---| For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 Section 1A – small entities. ## **Directors’ responsibilities:** - the members have not required the company to obtain an audit of its accounts for the year in accordance with section 476, - the directors 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 of the Companies Act 2006. The financial statements were approved by the board of directors on 20th May 2026 and were signed on its behalf by:- Jose Hales - Director **Company registration number: 08320569** 5 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements** **for the year ended 30 September 2025** ## **1 Accounting policies** These financial statements for the year ended 30 September 2025 comply with FRS 102 Section 1A small entities. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year. The accounts have been prepared under the historical cost accounting rules, modified to include the revaluation of certain assets. ## **Turnover** Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. ## **Pension costs** The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end. ## **Tangible Fixed Assets** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Computer equipment 33.3% on cost Fixtures, fittings & equipment 25% on reducing basis ## **Stock** Stock is valued at the lower of cost and net realisable value. ## **2 Operating profit** |This is arrived at after charging:
Depreciation of tangible fixed assets|**2025**
**£**
2,492
|**2024**
**£**
3,160
| |---|---|---| 6 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements** **for the year ended 30 September 2025 (continued)** |**3**|**Tangible fixed assets**||| |---|---|---|---| ||||**Property**| ||||**fixtures**| ||||**and**| ||||**equipment**| ||||**£**| ||_Cost or valuation_||| ||At 1 October 2024||65,665| ||Additions||1,766| ||||_______| ||At 30 September 2025||67,431| ||||_______| ||_Depreciation_||| ||At 1 October 2024||26,755| ||Provision for year||2,492| ||||_______| ||At 30 September 2025||29,247| ||||_______| ||_Net book value_||| ||At 30 September 2025||38,184
| ||||_______| ||At 30 September 2024||38,910
| ||||_______| |**4**|**Debtors**||| |||**2025**|**2024**| |||**£**|**£**| ||Trade debtors|5,349|2,986| ||Prepayments and accrued income|739|964| |||_______|_______| |||6,088|3,950| |||_______|_______| 7 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements** **for the year ended 30 September 2025 (continued)** ## **5 Creditors: amounts falling due within one year** |Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
5,732
10,956
648
3,750
_______
21,086
|**2024**
**£**
5,762
11,775
709
3,750
_______
21,996
| |---|---|---| ## **6 Additional information** The company is a private company, limited by guarantee and registered in England Its registered number is: 08320569 Its registered office is: 30 High Street Melbourn Royston Hertfordshire SG8 6DZ 8 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements for the year ended 30 September 2025 (continued)** _________________________________________________________________________________________ ## **Trading Profit and Loss account For the year ended 30 September 2025** |**Income**|||| |---|---|---|---| |||**£**|**£**| |Café sales|||232,187| |Events income|||347| |Room rental|Commercial and Community||36,090| ||Melbourn Parish Council||15,000| ||||_______| |**Turnover**|||283,624| |Donations|||7,411| |Bank interest|||3,294| ||||________| |**Total income**|||294,329| |**Cost of Café Sales**|||| |Supplies||76,268|| |Staff costs||148,855|| |Cafe equipment service||2,831|| |Collection charges||3,229|| |||_______|| ||||(231,183)| ||||_______| |**Gross profit**|||63,146| |**Expenses**|||| |_Administration_|||| |Staff costs||29,132|| |Advertising and marketing||741|| |Bank charges||141|| |IT costs||3,654|| |Business insurance||2,202|| |Office expenses||4,483|| |Professional fees||4,058|| |_Premises_|||| |Light, heat & water||15,255|| |General maintenance and landscaping||8,996|| |Waste disposal||2,945|| |Sundry expenses||590|| |||_______|| ||||(72,197)| ||||_________| |**Trading profit/(loss) for the year**|||(9,051)| |**Depreciation**|||(2,492)| ||||_______| |**Net profit/(loss) for the year**|||(11,543)| ||||_______| 9 ## **MELBOURN COMMUNITY HUB MANAGEMENT GROUP** Directors’ Report and Unaudited Accounts Year Ended 30 September 2025 Company Number 08320569 ## **Melbourn Community Hub Management Group** ## **Accounts for the year ended 30 September 2025** ## **Contents** ## **Page:** - 2 General information 3 Report of the Directors 4 Profit and Loss Account 5 Balance Sheet 6 - 9 Notes to the Accounts 1 ## **Melbourn Community Hub Management Group** ## **General Information** |**Directors**|Jose Hales (Chairman)| |---|---| ||Stephen Kilmurray| ||Jonathan Berks| ||Linsey Craike| ||Jean Seers| ||Sarah Alderton| ||Jacqueline George| ||Dinta Tailor| |**Registered office**|30 High Street| ||Melbourn| ||Royston| ||Hertfordshire| ||SG8 6DZ| |**Company number**|08320569| 2 ## **Melbourn Community Hub Management Group** ## **Report of the Directors** The directors present their report and unaudited accounts for the year ended 30 September 2025. ## **Directors** The following directors have held office since 1 October 2024: Jose Hales (Appointed 22.02.17) John Travis (Resigned 12.06.25) Stephen Kilmurray (Appointed 22.02.17) Jean Seers (Appointed 16.05.17) Jonathan Berks (Appointed 13.06.18) Linsey Craike (Appointed 29.09.22) Sarah Alderton (Appointed 06.06.24)) Jacqueline George (Appointed 26.09.24) Dinta Tailor (Appointed 06.06.25) ## **STATEMENT OF DIRECTORS' RESPONSIBILITIES** The directors are responsible for preparing the Directors' report and the accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year. Under that law the directors have elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board on 20th May 2026, and has been prepared in accordance with the small companies regime of the Companies Act 2006. By order of the board Jose Hales (Director) 3 ## **Melbourn Community Hub Management Group** ## **Profit and Loss** ## **for the year ended 30 September 2025** |**Note**
**2025**
**£**
**Turnover**
283,624
Other income
Donations
7,411
Bank interest
3,294
________
**Total Income**
294,329
Cost of sales
(231,1813)
_______
**Gross profit**
63,146
Administrative expenses
(72,197)
Depreciation
(2,492)
_______
**Profit/(loss) on ordinary activities before taxation**
(11,543)
Taxation on profit on ordinary activities
-
**Profit/(loss) for the financial year**
(11,543)
|**2024**
**£**
284,109
-
2,734
1,206
_______
288,049
(232,599)
_______
55,450
(57,094)
(3,160)
_______
(4,804)
-
(4,804)
| |---|---| The notes on pages 6 to 9 form part of these financial statements. 4 ## **Melbourn Community Hub Management Group** ## **Registered in England Company No: 08320569 Balance Sheet at 30 September 2025** |**Note**
**2025**
**£**
**Fixed assets**
Tangible assets
3
**Current assets**
Stock
900
Debtors
4
6088
Cash at bank and in hand
67,363
**_______**
74,351
**Creditors: amounts falling due**
**within one year**
5
(21,086)
**_______**
**Net current assets**
**Net assets**
**Capital and reserves**
Restricted and unrestricted grants
Other reserves
Profit and loss account
**Members’ Funds**|**2025**
**2024**
**£**
**£**
38,184
900
3,950
79,403
_______
84,253
(21,996)
_______
53,265
_______
91,449
_______
230,375
5,604
(144,530)
_______
91,449
|**2024**
**£**
38,910
62,257
_______
101,167
_______
230,375
3,779
(132,987)
_______
101,167
| |---|---|---| For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and in accordance with the provisions of FRS 102 Section 1A – small entities. ## **Directors’ responsibilities:** - the members have not required the company to obtain an audit of its accounts for the year in accordance with section 476, - the directors 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 of the Companies Act 2006. The financial statements were approved by the board of directors on 20th May 2026 and were signed on its behalf by:- Jose Hales - Director **Company registration number: 08320569** 5 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements** **for the year ended 30 September 2025** ## **1 Accounting policies** These financial statements for the year ended 30 September 2025 comply with FRS 102 Section 1A small entities. The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year. The accounts have been prepared under the historical cost accounting rules, modified to include the revaluation of certain assets. ## **Turnover** Turnover represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year. ## **Pension costs** The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end. ## **Tangible Fixed Assets** Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Computer equipment 33.3% on cost Fixtures, fittings & equipment 25% on reducing basis ## **Stock** Stock is valued at the lower of cost and net realisable value. ## **2 Operating profit** |This is arrived at after charging:
Depreciation of tangible fixed assets|**2025**
**£**
2,492
|**2024**
**£**
3,160
| |---|---|---| 6 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements** **for the year ended 30 September 2025 (continued)** |**3**|**Tangible fixed assets**||| |---|---|---|---| ||||**Property**| ||||**fixtures**| ||||**and**| ||||**equipment**| ||||**£**| ||_Cost or valuation_||| ||At 1 October 2024||65,665| ||Additions||1,766| ||||_______| ||At 30 September 2025||67,431| ||||_______| ||_Depreciation_||| ||At 1 October 2024||26,755| ||Provision for year||2,492| ||||_______| ||At 30 September 2025||29,247| ||||_______| ||_Net book value_||| ||At 30 September 2025||38,184
| ||||_______| ||At 30 September 2024||38,910
| ||||_______| |**4**|**Debtors**||| |||**2025**|**2024**| |||**£**|**£**| ||Trade debtors|5,349|2,986| ||Prepayments and accrued income|739|964| |||_______|_______| |||6,088|3,950| |||_______|_______| 7 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements** **for the year ended 30 September 2025 (continued)** ## **5 Creditors: amounts falling due within one year** |Trade creditors
Taxation and social security
Other creditors
Accruals and deferred income|**2025**
**£**
5,732
10,956
648
3,750
_______
21,086
|**2024**
**£**
5,762
11,775
709
3,750
_______
21,996
| |---|---|---| ## **6 Additional information** The company is a private company, limited by guarantee and registered in England Its registered number is: 08320569 Its registered office is: 30 High Street Melbourn Royston Hertfordshire SG8 6DZ 8 ## **Melbourn Community Hub Management Group** ## **Notes forming part of the financial statements for the year ended 30 September 2025 (continued)** _________________________________________________________________________________________ ## **Trading Profit and Loss account For the year ended 30 September 2025** |**Income**|||| |---|---|---|---| |||**£**|**£**| |Café sales|||232,187| |Events income|||347| |Room rental|Commercial and Community||36,090| ||Melbourn Parish Council||15,000| ||||_______| |**Turnover**|||283,624| |Donations|||7,411| |Bank interest|||3,294| ||||________| |**Total income**|||294,329| |**Cost of Café Sales**|||| |Supplies||76,268|| |Staff costs||148,855|| |Cafe equipment service||2,831|| |Collection charges||3,229|| |||_______|| ||||(231,183)| ||||_______| |**Gross profit**|||63,146| |**Expenses**|||| |_Administration_|||| |Staff costs||29,132|| |Advertising and marketing||741|| |Bank charges||141|| |IT costs||3,654|| |Business insurance||2,202|| |Office expenses||4,483|| |Professional fees||4,058|| |_Premises_|||| |Light, heat & water||15,255|| |General maintenance and landscaping||8,996|| |Waste disposal||2,945|| |Sundry expenses||590|| |||_______|| ||||(72,197)| ||||_________| |**Trading profit/(loss) for the year**|||(9,051)| |**Depreciation**|||(2,492)| ||||_______| |**Net profit/(loss) for the year**|||(11,543)| ||||_______| 9 5 Mortimer Road Royston Hertfordshire SG8 7HS **DEBORAH MARTIN** FMAAT Accountant Email : deborahmartin@msaccountant.tax Tel : 01763 222208 Mobile : 07305 858454 20 July 2026 Melbourn Community Hub Management Group 30 High Street Melbourn Royston Hertfordshire SG8 6DZ ## **Independent Examiner’s Report to Melbourn Community Hub Management Group** I report to the trustees on my examination the accounts of the Melbourn Community Hub Management Group for the year ended 30 September 2025 ## 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 the year under section 144 of the Charities Act 2011 (“the Charities 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 a consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning 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. VAT Registration Number 327899347 Deborah Martin Accountant Ltd -. 12045144 Deborah Martin is licensed and regulated by AAT under licence number 4758 ## Independent Examiner’s Statement In connection with my examination, I can confirm that no matter has come to my attention in connection with the examination 1. Which gives me reasonable cause to believe that in any material respect, the requirements to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met: or 2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts reached Deborah Martin FMAAT