Charity registration number 1156590 (England and Wales} HUDDERSFIELD MISSION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
HUDDERSFIELD MISSION LEGAL AND ADMINISTRATIVE INFORMATION Trustees A J Ogilive- Berry M Evans C Mason R Page S Caddy NLee R Thompson Rev P Catford Key Management Personnel Paul Bridges Tim Jonès CEO Operations Manager luntil March 20251 Advice Services Manager Centre Manager Ifrom June 20251 Kathryn Croft Trecey Rawlinson Charity numbèr IEngland and Wales) 1156590 Reglstered office 3 - 13 Lord Street Huddersfi'eld Wesl Yorkshire HD11QA Independent examiner V J Atkinson BK Plus Limited 52 Sl Johns Lane Halifax Wesl Yorkshlre HX12BW Bankers CAF Bank Ltd 25 Kings Hill Avenue Kings Hill Wesl Malling Kent ME19 4JQ
HUDDERSFIELD MISSION CONTENTS Page Chairman's statement Trustees, report Slalemenl of IriJsle2s' responsibililies Independent examlnerfs report Slalemenl of financial activities 9-10 Balance sheet 11 Noteg lo the financial slalemenls 12-24
HUDDERSFIELD MISSION CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 AUGUST 2025 Al Huddersfield Mission. our stiapline is Serving People, Changing Lives. This captures both our purpose and OUT comrnitmenl to the commijnilies we serve. We pursue this mission through a wide range of aclivilies, including our community calé, advice service, and Community Champion programme. as well as through the provision of warm, welcomino, and affordable room hire. The firsl part of OLJr slrapllne, seIng People, requires us as trustees lo invest in and empower our staff and volunteers. During the past year, we have given focused allenlion to our governan¢e, policies, and procedures, ensuring that they remain robust, relevant, and responsive within an ever-changing operation81 landscape. This ongDing review proce55 SUPPOrts good practice and strengthens the foundations ot ou¥ work. The second part of our slrapline, Changing Lives, rellecls the impact achieved every day by our staff and volunteers. Trustèès remain immensety proud ol the breadth and depth of this work, supporting people facing a wide range of challenges, including tr8un)a, adveisily. and long-lerm hardship. Whether helping individuals through moments of ¢ii$is or supporting those who are just managing to gel by, Huddersfield fvlission continues lo offer hope. slability, and practical support. A theme Ihroughoul this Trustees. Report is resilience. This reflects not only the iesllience shown by those we support. bul also our commitment to becoming a more resilient organisalion, able lo adapt, recover, and grow in response to both challenoes and opportunities. The Trustees would like lo express their sincere gratitude lo the charitable Irusls, churches, org8nisalions, and individuals whose financial support makes this work possible. Wé also wish lo Ihank our remarkable volunteers. whose generosity of lime 2nd commitment is invaluable, and our dedicated staff, who consislenlly make every effort lo achieve the best ouleomés across all areas ol Huddersfield Mission. Together, we continue lo fulfil our calling of Serving People, Changing Lives, Chris M8son Chair of Trustees - Huddersfield Mission Dale.. 2610312026
HUDDERSFIELD MISSION TRUSTEES. REPORT FOR THE YEAR ENDED 31 AUGUST 2025 The Iruslees present their annual report and financial slalemenls for the year ended 31 August 2025. The financi81 statements have been prepaied in acGordance with the accounting policies sel out in note 1 to the financi81 statements and comply wlth the charily's governing document. the Charities AGt 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol Ire18nd and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordan with Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Objectives and activities The objects of the GIO are.. 1.The prevention or reliel of poverty,. 2.The advancement of educafion.. 3.The advancement of religion in accordance with the doGlrines of the Melhodisl Church,. 4.The relief of those in need, by reason of youth, age, 111-heallh, disability, financlal hardship or other disadvantage. We do this through.. 1, Providing a low-cost cafe available lo all 2. Providing advice and support sessions which are sale, open and accessible and based on a relationship of Iiusl with our support team 3. Organising activities that bL*ild people's skills and self-esleem. Activities that are creatsve, fun. hèalthy and educational 4. Supporting our customers to speak out aboLsI their experiences and providing a space for open and honest dialogue abvut issues that aflecl our customers 5. Providing space fDr room hire and office lets, aimed al community organisalions and VDlunlary groups Public henefil The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the charity should undertake.
HUDDERSFIELD MISSION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Achièvements and performance Signilrcanl activities and achievements against objecliwes This year, the work of Huddersfield Mission has been defined by a single, powerful theme.. Resilience. In a lanclscape marked by continued economic uncertainty and deepenino so¢i81 inequality, resilience is not merely a buzzword,. it is Ihe essential quality Ihal has allowed our organisation lo adapt and, more importantly, enabled our customers Iri survive and thrive. As Truglees, we are proud lo report that this year the advice service supported 745 unique individuals IhTough 2,581 dislincl inleroentions. proving Ihal even in the facé of adversity, stability and hope 8re attainable. Many more are supporttrd through our café, and the a¢livilie8 run al the Mission building either directiy by the Mission or Ihfough user groups. Throughout every action we take, we remain dedicated lo our slr8pline'. SeNing People, Changing Ltves. Organisalional Resilience.- A Foundallon for Service To serve our community effectively. the Mission itself musl be robust. Our organisational resilience this year has focused on four pillars-. our people, our resource8, our home, and our govÈmance. We recognise that our staff are the driving force of our work. Supporting people wilh complex needs requires immense emotional fortitude and professional skill. Consequently. we have invesled heavily in staff well-being, training and development, ensuring our team is not just operational, bul thriving. This inlernal slrenoth Is mirrored in our financial management, which has been crucial in a challenging economic climate. We have faced significant headwinds, including the cost of living crisis and National Insurance incTeases, which have increased our operational costs. Al thè same lime, donations and charitable gran15 are becoming more difficult lo obl8in. D&spile these pressures, we have malntained financial suslainabilily through diverse lunding streams gnd prudent resource management. This yeaT this has been significantly supported through our Appe81, which raised over £19,000. Many thanks lo all those that support our work. Thls year, the Mission's financial resi1pen was lesled when an agrèèd grant was withdrawn due lo internal financial issues for the lunder. The withdrawal of the grant was entirely unrelated lo our performance, financial rnanagemenl or governance. In accordancè with best practices, we repoTled this sigriificanl change in cir¢umslances lo the Charity Commission. We are immensely grateful lo other fundeis and parlneTS who stepped forward with supplemenlary fijnding, demonstrating their confidence in the Mission and sustaining our operations. A significant investment in our long-teim resiliencè, directly offselling future energy costs aad reducing environmenlal impaGI, has been the replacement of our main boiler with 8 new, environmentally friendly healing system. This comprehensive upgrade includes a more efficient gas boiler, an air source heal pump, and a building management system. Funded by grants from One Community anLI the Government Energy Efficiency Scheme, this project not only dramatically reduces our carbon footprint and energy ¢onsumplion bul also ensures a more omfortable and stsble environment for 811 who use the building. Furthermore, we have ensured our building remalns a dignified and safe environment, 11 is more than just 8 base for our own work., il is a vita5 community hub used by over 20D org8nisalions each year, providing a huge range of a¢livilies and services lo the public. Regarding gtsvernance, we have this year begun a comprehensive review of 811 our policies and procedures, lo both formally capture our existing ways of working bul also lo ensure Ihal we are actively planning our orgsnisalional res11ience.
HUDDERSFIELD MISSION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Customer Resilience.. Empowéring Change Our primary goal is lo transfèr this strength to our customers. We do not simply fix" problems., we work to build Customer Resilience, equipping individuals with the tools, confidence, and resources lo manage their own lives. This work is critical given that 77.1 % of OLEr customers live with a long.lerfll health Gondilion and 66.2Vo report a disability. This focus on holistic support requires extensive collaboialion. Our advice and support team aclively partners with nuTNerous voluntary and stalulory agencies lo provide spe¢ialisl support, facililaling 1,887 referra5s lo external partners this year. This ensures customers receive the complex, speci81isl help they need beyond our immediate remit. Developing Skills and Emotional Fortitude Resilience often begins with Ihe confidence lo handle thè basics. For many, the ability lo manage dally 8dminislralion-opening post, making phone c8lls, keeping appoinlments-has been eroded by exclusion or crisis. Our staff provide hands-on support that evolves into skill-building. We also address the emotional toll of li18's "knoekbacks., By providing a ¢onsislenl, non-judgemÈnt81 presence, we help individuals manage the efleGls ol undeilying or unresolved trauma. This approach was vital lor a customer faoing eviction due lo hoarding and mental health slr¢Jggles. By facililaling a 'three-way meeting with their Care Cootdinalor in the safety of the Mission, we prevented homelessness, with the cuslomer noting they "fell safe meeting here when they fell unsafe elsewhere. Financial Resilience and Slabi1ily Financial inslabilily is a primary driver of crisis. OUT team has worked tirelessly lo maximise customer income. particularly during the challenging migration 1M ESA to Universal Credit. The results have been transformative= this year, we supported customers lo access an estimated £991,000 in new or additional benefits. When combined with diiecl pia¢tical 8ssislance-su¢h as fo, furnllure, and fuel vouchers-we have helped unlock over £1 million in lolal value for those in need. This is not just rnoney., il is slabilily. As one Customer, previously ovewhelmed by debt, shared.. 'She now feels Empowered lo continue the work around her debt and keep on top ol her health issues. Health Resilience.. Reducing Inequality Health resilience is about ensuring equitable access lo care. We actively bridge the gap befvrfeen our cuslomers and the health service, hosting on-site opticians, haircuts, and health checks lo catch issues early. CenlrAI lo this is the Mission Café. which provides low-cosl, nul¥ilious meals in an environment that is a safe place for all. For many, a warm meal in the Café 15 Ihe first step IL>ward engaging with wider support. In one instance, we supwrted a customer Iransilioning gender who was also fearing a diagnosis of MS. Our advocacy secured them a GP appointment they admitted they "would not have been able lo do on thèir own., For another cuslomer-a diabetic man found collapsed and facing homelessness-our inletvenlion challenged a housing decision. secuiing him accommodation. The outoome was clear= The customer was now sale and well and was able lo lake care of his own health whith woulé in turn avold any further hospital admissions." Crisis Intervenllon Finally, resilience is about surviving the breaksng point. We support those whose usual coping mechanisms have failed. For one ex-rough sleeper, the Mission was simply a "life savei and a "safely nel., By addressing immediate crlses firsl-food. warmth, safely we create the breathing spacÈ needed lo tackle the undedying causes of distress. The resilience of Huddersfield Mission is reflected in the resilience of the people we serve. By standing fiirn a5 an organisab'on, we enable hundrecls of Individuals lo stand on their own feel. finding confidence, financial stsbility, and health in 8 world that often denies them these basics. Truly, we are Serving People, Changing Lives.
HUDDERSFIELD MISSION TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Fin8neial review The Huddersfield Mission Iiuslees prepare outline plans and financial forecasts foi the following three years to ensure adequate funding is available lo achieve the aim5 ol the organisalion. More detailed plans are made for each 12 months. During the year ending 31 August 2025 total incoming resDur¢es amounted lo £546,702 12024.. £433,560). Total resources expended amounted to £504,360 12024.. £503,322). Nel expenditure on unreslrioted funds, after transfers, was £42,343. The lolal resewes of the charity al the 31 August 2025 amounled lo £314,170, all of which w88 unreslrieted, with designated funds of £97,700 related to fixed assets 8nd £26,910 related lo premises and building and £26,OOS rel8llng lo the cafe, leaving Yree, unre81ricled reserves of £163,557. ReseNes policy In considering Ihe reserves requiiemenls for Hudderslield Mission the Iruslees have considered the needs of our beneficiaries, our legal obligations and identified risk to our income and expenditure. As an organisalion that provides seNices to vulnerable people the Iruglee believe th81 a level of reserves should be maintained la ensure a stability ol seNice provision and if required a managéd service closure, with lime lo enable alternative support provision for beneficiaries. As the manogèrs of a subslanlial building the t¥uslees recognise the need to have in place some level of onlingenw re8erves lo deal with building issues not covered by our annual mainlenallce and repairs btjdgèt. Considering all these factors the Iruslees believe that a reserves of six months runnlng costs would be prudent. This mèans a total resetve of £243,000. As our reserves are below this level we will look to Increase the level of reserves during the current financial year.. Plans for future periods Trustees have agreed a set of strategic objectives and workplan for the year 2025-26. As well as continuing 8nd further developing our existing work we will look lo further strengthen our organisalional resilience through completing our review of all policies and procedures and developing our eompiehensive training matrix. With the changes in local government funding from HSF lo the C¥isis and Resilience Fund we hope to develop a funding model for our advice service that is consislenl and sustainable. Finally, we wish lo recruit 4 new Iruslees and continue our planning with a strategic planning day for Iruslees and staff Strueturè. govèrnance and managem¢nt The charity is controlled by ils governing document, a ¢onslilulion, The trustees who served during the year 8nd up lo the dale of signature of the financial statements were.. A J Ogilive- Beiry M Evans C Mason R Page S Caddy NLee M Till R Thomp50n Rev P Catford
HUDDERSFIELD MISSION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 ReGKuilmenl and @ppoNnlmenl of trustees Under the conslilulion the CIO musl have a minimum of eight trustee5 and a maximum of 15 Iruslees. The Hudderslield Circuit may appoint between three and six Individuals lo be Iiustees of Éhe CIO There are two ex-officio posiliorTS. the Superinlendenl of the Huddersfield Melhodist Circuit and the Mlnister with pastoral oversiohl of the congregation that meets al the Mission Between three and seven additional Iruslees may be appointed by the Charity tfuslees, with due regard lo the skills, knowledge and experience needed for the effective adminislralion of the CIO As well as the Boaid, we have a Finance and General Purpose subcommittee, made up of Iruslees and external advisers. The Iruslees, report was approved by the Board of Trustees. C Mason Trustee 2610312026 Date..
HUDDERSFIELD MISSION STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The Iruslees are responsiblé for preparing the Trustees, Report and the financi81 statemènts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Ac¢epled Accountlng Praclicel. The law applicable lo charities in England and Wales requires the Iruslees lo prepare financial statements foi each financial year which give a true and fair vi&w of the slate of aflairs of the charity and of the incoming resources and application of resources ol the charity for that year. In preparing these financial slal&menls, the Iruslees are requlred lo.. select suitable ac¢ounling policies and then ypply them consislenlly-, observe the methods and principles in the Ch8rili@s SORP. make judgementg and eslimales that are reasonable and prudent.. slate whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial slalemenls., and prepare the financial statements on the going wncern basis unless il is inappropriate lo presume that the charity will continue in operation. The ITuslees are responsible for keeping sufficient accounting iecords that Ltisclose with reasonablè accuracy at any lime the Iinancial position of the charity and enable them lo ensure that the financial slalemenls comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for s2fegu8rding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other ir¥e9ularilies.
HUDDERSFIELD MISSION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HUDDERSFIELD MISSION I report lo the trustees on my examination of the financial slalemenls of Huddersfield Mission Ilhe charily} for the year ended 31 August 2025. Responsibilitie5 and basis of report As the trustees of the ¢harily you are responsible foi the preparation of the financial statements in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charitie5 Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commis5ian under seelion 145{5llbl of the Charities Act 2011. Independent examiner's statement Since the charity's gross income exceeded £250,000, the independent examiner rllusl be a member of a body listed in section 145 of the Ch8rilies Act 2011. 1 confirm that l am qualified lo undertake the examination because l am 8 member of the Association of Chartered Certified Accounlanls. which is one of the listed bodies. Your attèntion is dTawn lo the fact that Ihe ¢harily has prepared the financial statements in 8ceordance wlh the relevant veT8ion of the Slalemenl of Recommended Practice applicable to charities preparing their financial statements In occordance with the Financial Reporting Standard applicable in the UK and Republio of Ireland {FRS 1021 in preferÉnce lo the Accounting and Reporting by Charities.. Statement of Recommended PTaclice issued on I April 2005 which is referred to in the exlanl regulations bul h8s now been withdrawn. l understand that this hgs been done in order for the financial statements lo provide a truè and fair view in a¢cordance with UK Generally Accepted Accounting Practice. I have completed my examination. I confirm that no mallers have come lo my allention in connection with the examit)alion giving me cause to believe that in any materi81 respect.. accounting iecords were not kept in respect of the charity as required by section 120 of the Charities Act 2011. the finenci81 stalemenls do not accord with those records; or the financial slalements do not comply with the applic8ble requirement8 concerning the form and content of financial slalemenls sel out in the Charities IAccounls and Reports) Regulations 2008 olhEr than any requirement that the lin8ncioI slalemenls give B Ifue and lair view, which is not a matter considered as part of an independent examination. I have no concems and have come across no other rllatlers in connection with the examinalion lo which attention should be drawn in this report in order lo enable a proper understanding of the financial sl8lements to be reached. V J Atkinson BK Plus Limited 52 Sl Johns Lane Halifax West Yorkshire HX1 2BW Dale.. £IL eivs LimI(d
HUDDERSFIELD MISSION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Current financial year Unrestricted funds 2025 Restricted funds 202S Total Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Other trading activities Investments 64,593 148,997 45,884 2.692 284,536 349,129 148.997 45,884 2,é92 276,410 123,987 29,278 3.884 Total income 262,166 284,536 546,702 433,559 Expènditure on- Charil ble Advice Building C81e Community health Core Property 7,345 85.595 54,246 1,902 70,635 100 140,670 69,810 50,324 23,732 148,015 155,405 104,570 25,634 70,635 loo 193,241 118,407 99,579 54,400 37.595 100 Total charitablè expenditure 219,823 284,536 504,359 503.322 Total expenditure 219,823 284.536 504,359 503,322 Net incomel(expenditure) and movement in funds 42,343 42,343 169,7631 Reconciliation of funds- Fund balances al 1 Sepl?mber 2024 271,828 271,828 341,691 Fund balances at 31 August 2025 314,171 314,171 271,828 The slalement of financial aolivilies includes all gains and losses recognised in the yeai. All income and expenditure derive from continuing aclivilies.
HUDDERSFIELD MISSION STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2025 Prior financial year Unrestricted funds 2024 RestrietÈd funds 2024 Total 2D24 Notes Income from: Donations and legaei*s Charitable activities Other trading aelivilies Investmen18 111,149 123,987 29,278 3.884 165,261 276,410 123,987 29,278 3,884 Total income 268,298 165,261 433,559 Advice Building Cafe Community health CDre Property Nel incomè and movement in funds 78,687 117,533 74,879 29,267 37,595 100 {69,763 114.554 874 24,70CI 25,133 193.241 118.407 99.579 54,400 37.595 100 169,7631 Reconciliation of funds: Fund balances al 1 September 2023 341,591 341,591 Fund balances at 31 August 2024 271,828 271,828 10-
HUDDERSFIELD MISSION BALANCE SHEET ASAT31AUGUST2025 2025 2024 Notes Fixed assets Tangible assets 12 161,182 97,800 Current assets Debtors Cash al bank and in hand 13 30,019 202.750 21,041 218,280 232,789 239,321 Creditors- arnounts falling due within one year 14 179,7801 165,2931 Net current assets 152,989 174,028 Total assets less current liabilities 314,171 271,828 The funds of the ¢harity Unreslricled funds 17 314,171 271,828 314,171 271,828 2610312026 The financial statements were approved by IFie trustees un C Mason Trustee 11
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies Charity information Huddersfield Mission is a Charitable Incorporated organisalion. number 1156590, registered in England and Wales with the Charity Commis810n. 1,1 Basis of preparation The financial slalemenls have been prepared in accordance with the charity's governing document. the Charities Act 2011, FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charilies.. Statement of Recommended Pia¢li¢è applicable lo chaiilies preparing their accounts in aeeordance with the Financial Reporting Standard appSicable in the UK and Republic of Ireland IFRS 1021" The chaiily is a Public Benelit Entity as defined by FRS 102, The charily has taken advantage of the provisions in the SORP for charities not lo prepare a statement of cash flows. The financial statements have departed from the Charities (Accounts and Report81 Regulations 2008 only lo the extent required ID provide a true and fair view. This departure has involved following the Slalemenl of Recommended Practice for chaiiti@s applyng FRS 102 rather than the version of the Statement of Recommended Practice which is referred lo in the Regulations but which has since been withdrawn. The financial slalements are prepared in sterling, which is the functional currency of the ¢harity. MDnelary amounts in these linancial statements are rounded to the nearest £. Thè financial slalemenlg have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and lo include investment properties 2nd certain financial instruments al fair valuel. The PTincipal accounting policies adopted are sel out below. 1.2 Going concern Al the lime of approving the financial slalements, the Iruslees have a reasonable expectation that the charity has adequate resource8 lo continue in operalion4I exislen¢e for the foreseeable luture. Thus the trustees continue to adopt the golng ¢oncern basis of accounting in preparing the financial slalemenls. 1.3 CharStable funds Unrèstricted funds are available for use at the discretion of the Iruslees in furthÈr8nce of their Charitable objeclivÈs. Reslricled funds are subject lo specific conditions by donc)rs or grantors as lo how they mgy be used. The purposes and uses of the reslrieted funds are sel out in the notes lo the financial statements. Endowment funds are subje¢l lo spe¢ific conditions by donors that (hè capital must be mainlained by the charity. 1.4 IncomÈ Income is recognised when the charity is legally enlilled lo it after any performance conditions have been mel, the amounts can be measured reliably, and il is probable that incom6 will be received. Cash donations are recognised on receipt. Other donalM)ns are recognised once the charity has b2en nollfied ol the donation, unless performance conditions require deferral of the amount. InGome lax recDver8ble in relation to donations received undei Girt Aid or deeds ol covenant is reoognised al the lime of the donation. Legacies are recognised on receipt or otheiSe if the charity has been nolilied of an impending dislribulign, the amount is known. and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 12
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies IContinued} 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer econornic benefit to a third party. it is probable Ihaf a transfer of economic benefits will be required in selllemenl, and the amount of the obligation Can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the lolal of direct costs and shared costs, including support costs involved in undertaking each actsvily. Direct costs atlribulable lo a single activily are allocated directly lo that bclivily. Shaied Costs which contribule lo more than one a¢livily and support costs which are not attributablÈ lo a single activity are apportioned between those aclivilie5 on a basis consistent with the use of iesources. Central staff costs are allocated on the basis of lime spènt, and depreciation charges ale allocated on the portion of the a$sel'8 use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, nèl of depreciation and any impairment losses, Depreclalion is recognised so as to write off the cost or valuation of assets less thèir residltal values over their uselLfl lives on the following bases.. Long leasehold Plant and equipment Fixtures and fittings Over the term of the lease 20Yo on cost 20010 on cost The gain or Ioss 8rising on the disposal of an asset is determined as the differèn¢e between the sale proceeds and the carrying value of the 8SSet, and is recognised in the slalemenl of financial aclivilies. 1.7 Impairment of fixed assets At each Teporting end dale, the charity reviews the oarrying amounts of ils tangible assets lo determine whether there is any illdicalion that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount ol the asset is estimated in order lo determine the exlenl of the impairment 1055 lif anyl- 1.8 Cash ahd cash equivalent5 Cash and cash equivalents include cash in hand, deposits held al call with banks, other shDrt-tem liquid investrnents with original maturities ol three months or lÈ$s, and bank overdr8fts. Bank overdiafts are shown within borrowings in current liabilities. 1.9 Financial instruments The charity has elected lo apply the provisions of Section 11 'Basic Fin8ncial Instruments, and Section 12 'Olher Financial Instruments Issues, of FRS 102 10 811 of its financial instruments. Financial instruments are recognised in the charily's balance sheet when the charity becomes party lo the conlraclual provisions of the inslrumenl. Financial assels and liabilities are offset. with the net 8mounts presented in Ihe financial slalemenls, when there is a legally enforceable right lo sel off the recognised amounts and there is an intention lo settle on a nel basls or to reolise the a8set and selue the liabilty simultaneously. 13-
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accounting policies (Continued) 8a51¢ financial a$$els Basic financial assets, which include debtors and cash and bank bglances, are initially measured al transaction price including Iransaolion costs and are subsequently carried al amortised cosl using the effective interest method unless Ihe arrangement conslilules 8 financing Iransaclion, where the Ifansaclion is measured al the present value of the future rèceipts discounted al a market rale of inleresl. Financial assets Classified as receivable within one year are not amortised. Basic finan¢lal liabilltles Basie financial liabilities, including creditors and bank loan8 are initially recognised at Iransaclion price unléss the ariangemenl constitutes a Iinan¢ing transaction, where the debt instrument is measured 81 the present value ol the fulvre payments discounted al a market rale of inleTesl. Finèncial liabililles classified as payable within one year are not 8rn0rt15ed. Debt instruments are subsequently carried at amortised cost, using the effeclive interest rale Method. Trade credltors are obligations ID pay for goods or seTvices that have been acquired In the OTdinary course of operations Irom suppliers. Amounts payable 8re classrfied as current liabilities if paymént is due within one year or less. 11 not, they are presented as non.current liabilities. Trade crediloTS are recognised initially al Iransaclioii PTi¢e and subsequently measured at amortised cost using the effeclive interest method. Derecognition of finanGlal liabilltles Financia5 liabilllies are derecognised when the charily's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday enlillemenl is iecognised in the period In which the employee's setvices are receivèd. Termination benefits are recognised immediately as an expense when the charsty is demonstrably commilled to lerminale the employmenl of an employee or lo provide termlnalion benefits. Critical accounting estimates and judgements In the application Df the charily's accounting policies. the Iruslees are required lo make judgements, eslimales and assuTnplions about the carrying amount of assets and liabilities that are not readily apparent from olhei sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevanl. Actual iesults may differ from these eslimales. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accDunling estimates are recognised in the period in which the estimate is revised where the revision affects only that PEfiDd, or in the period of the revislon and future periods where the revision affècts both curient and future periods. 14-
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from donations and legacies Unrestrlcted Restricted funds fund5 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Crants 34,593 30,000 34,593 314.536 29,208 81.941 29,208 247,202 284,536 165,261 64,593 284,536 3dg,129 111,149 165,261 276,470 Grants ACTS Sir George Martin Trust Government Grant Community Anchc>r Huddersfield Circull HSF5 Kirklees Council Local Welfare Provision Huddersfield Common Good Trust HSF6 NHS West Yorkshire ICB One Community Foundation HSF7 Third Sector Leaders Kirklees Yorkshire Wesl Methodist DislTicI HP Dugdale Found81ion LS2Y 2.135 2,135 4,556 4,556 2,000 2,000 44,810 44,810 333 30,01)O 333 30,000 40,700 1,000 7D,154 40.70CI 1.000 54,746 52,445 52.445 15,408 874 874 45,574 38,508 45,574 38,508 28,881 28,881 25,000 52,094 25,000 52,094 9,665 9,665 23,732 23,732 24.133 24,133 30.000 30,000 239 30.000 30,000 706 4,200 239 706 4,200 3Q,000 284,536 314,536 8f,941 165.261 247,202 15-
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from charitable activities Unrestricted fund5 2025 Unrestricted funds 2024 Other income Earned income 526 572 Building Lettings and room hire 148.471 120,790 Core Lettinus and room hlre 2,625 148,997 123,987 Income from other trading acliviliès Unrestricted Unrestricted funds funds 2025 2024 Fundraising events Cafe income Other income 21,397 23,654 833 1,151 25,973 2,154 Other trading activltles 45,884 29,278 Income from investments Unrestricted Unrestrlctèd funds funds 2025 2024 Interest receivable 2.692 3,884 16-
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HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Nét movement in funds 2025 2024 The nel movement in funds is slated after chargingllcredilingl.. Fees payable lor the independent examination of the charity's financial slalemenls Depreciation of owned tangible fixed assets 15,970 1,100 Trustees None of the trustees lor any persons connected with them} received any remuneration or benefits from thè ch8rily during the year. 10 Employees The average monthly number ol employees during the year was-. 2025 Number 2024 Number Cafe Advice Corel premises Adminislralion I m8nagemenl Total 14 Employment costs 2025 2024 Wages and salaries 352,262 367,080 There were no employees whose anr¢u81 remuneration was more than £60,000. Remuneratlon of key management personnèl The remuneration of key management personnel was as follows.. 2025 2024 Aggregate compensation 47,325 46,362 11 Taxation The charity is exempl from laxatlon on ils 8clivilies bècause all ils income is applied for eharilable purposes. 19.
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 12 Tangible fixed assets Long leasehold Plant and Flxtuie$ and equipmÈnt illng5 Total C05t Al 1 September 2024 Additions 100,000 15,323 79,352 5,994 121,317 79,352 Al 31 August 2025 100,000 94,675 5.994 20D,669 Depreciation and impairment At 1 September 2024 Depreciation charged in the year 2,200 100 15,323 15,870 5,994 23,517 15,970 Al 31 August 2025 2.300 31,193 5.994 39,487 Carrying amount At 31 August 2025 97,700 63,482 161,182 Al 31 August 2024 97.800 97.800 13 Debtors 2025 2024 Amounts falling due within one year., Trade debtors Other debtors Prépayments and acctued incDme 4,840 13,972 11,207 11,D91 5,580 4,370 30,019 21,041 14 Creditors: amounts falling due within one year 202S 2024 Notes Deferred income Trade creditors Accruals 15 62,008 12.292 S,482 59,1 $0 2,302 3,841 79.780 65,293 15 Deferred income 2025 2024 Other deferred income 62,006 59,150 ~20-
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Deterred incomè Continued) Deferred inwme is Included in the financial slalemenls as follows.. 2025 2024 Deferred income is included wilhin.. Current liabilities 82,006 59,150 Movements in the year- Defèrred income al I September 2024 Resources defeired in the yeai 59,150 2,856 49,146 10,004 Deferred income al 31 Augus12025 62.006 59,150 Included within deferred income above is income received in sdvance from funders of £56,404 12024.. £53,940) with the key items being HSF7 £42,406 and NHS Wesl Yorkshire ICB £9,627 and rent invoiced in advance to lenanls of £5,60212024'. £5,210). 18 Restricted funds The reslricled fund5 of the charity compiise the unexpended b81ances of donations grants held on trust subject lo specific conditions by donors as lo how they m8y be used. At1 Sèptember 2024 Incoming resourcès Resources At31 August expended 2025 Local Welf&re Provision NHS Wesl Yorkshire ICB ACTS One Community Foundation Third Sector Leaders Kirklees HP Dugdale Foundation Government Grant HSF6 HSF7 52,444 38,508 2,135 25,000 23.732 239 44,810 45,574 52,094 152,4441 138,5081 12,1351 (25,000) {23,732} 12391 144,8101 {45,5741 {52,094) 284,536 1284,5361 21
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 Restricted funds {Continuedl Previous year., At1 September 2023 Incoming resources Resources At 31 August expended 2024 Local Welfare Provision NHS West Yoikshire ICB ACTS One Community Foundation Kirklees Council Hudderslield Common Good Trust Third Sector Leaders Kirklees HP Dugdale Foundation HSF5 54,746 28,881 4,555 9,665 1,000 874 24,133 706 40,701 154.7461 128,8811 14,5551 19,6651 11,0001 18741 124,1331 {7061 140,7011 165,261 1165,261 17 Unrestricted funds The unrestiicled funds ol IhÉ charity comprise the unexpended balances ol donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which have been sel aside out ol unreslficled funds by the Iruslees for specific purposes. At1 September 2024 IncoTning resources Resources At 31 August expended 2026 General Fund Cafe Leasehold property Designated Fund- Premises 8nd buildings 107.954 39,165 97.800 26,910 221,079 41,087 1165,4761 154,2471 11001 163.557 26.005 97.700 26,910 271,829 262,166 1219,8231 314.172 22-
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 17 Unrestricted funds Icontinued) Previous year.. At1 September 2023 Incoming resources Resources At 31 August expended 2024 Geneial Fund Cafe Leasehold property Designated Fund- Premises and buildings 165.632 51,149 97,900 26,910 205.403 62.895 1263,0821 174,8791 11001 107,953 39,fj65 97,800 26,910 341,591 268,298 1338,0611 271.828 Unrestrticted Funds: General- All other unrestricted income Cale- Trading income and donations retrived via the Cafe which are not restricted Leasehold Property- Represents the net book value of the leasehold property al Lord Street Desi nated Funds. Premises- Fund for building incDme and expenditure and major repairs costs to charity premisès 18 Financial commitments, guarantees and contlngent liabilities Hudderslield Mission has a beneficial interest in the building 2nd land al 3- 15 Lord Street, HuddeTsfield, HD1 1 QA. this remains so long as Huddersfield Mission continues with ils existing charitable objectives. In the casè of Huddersfield Mission closing, the building ownership will revert lo the Huddersfield Methodist Circuit. 19 Related party transactions TransactlOllS With related parties During the year the charity entered into the following trans8clic)ns with related parties= -23-
HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 19 Related party transactions Icontinuèdl The charity has received grant fvnding from two organisalions that have Iruslees in common with the charity. Funder Huddersfield Methodist Circuit Yorkshire Wesl Melhodisl Dislricl 31.8.25 31.8.24 30,000 30,000 30,000 The charity has provided space lo the following organisations, who have trustees in common. Organi5ation Income Received 31.8.25 Income Received 31.8.24 New Life Chuich @ The Mission Huddersfield Methodist Circuit Yorkshlre Wesl Melhodisl Dislrict Thè charity has incurred expenses with the following organisations, who havè tiustees in common. Organisalion Expenses Expenses Paid Paid 31.8.25 31.8.24 New Life Church @ The Mission Huddersfield Methodist Circuit Yorkshire Wesl Melhodisl District 20 Ultimate controlling party Huddersfield Mission is a Melhodisl charity, bul il operates independently of the Mèthodist Church. and as such is controlled by the board of Iruslees. -24-
Document Activlty Report Document Sent Thu, 26 Mar 2026 10..01..31 GMT Documenl Activity History Document hlslory shows most recant actlvlly Ilr8t Date Activity Thu, 26 Mar 2026 20'.36:33 G Chiistopher Mason Approved the document Thu, 26 Mar 2026 10.'12:02 GMT Document Sent You can verify that this is a genuine Portal docum8nl by uploading il to the following secure web page.. httos..IlbkDlus.a¢countantsoace.co.uklmessaoèsTVerifvDocument