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2023-12-31-accounts

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Wave Muswell Hill CIO Registered Charity Number: 1171421

Trustees' Annual Report and Financial Statements

Year to 31 December 2023

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Wave Muswell Hill CIO Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Welcome to Wave Hub’s annual report for 2023

This report tells you how we got on throughout the year.

It describes our aims as a charity, what we achieved in the year, and our finances.

One thing you will notice is that we changed our name during the year from Wave Café to Wave Hub

The Wave Hub Team

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Leona Toby Steve
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Wave Muswell Hill CIO Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Our activities and achievements in 2023

More people joined us

Our Helpers

Working with Others

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Community Mile

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Fun Events

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New Name

Telling People About Us

Thank you!

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Our money

Income

In 2023, we received £54,406 (that’s just over £1,000/week).

Some of it came from selling things in the café, some from fund raising events, and some from donations.

Thank you to everyone who came to the café, bought food and drink, or tickets to events, or simply gave us money.

Costs

Running Wave Hub cost us £66,103

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Savings

At the end of the year, we had a little under £30,000 in savings.

This is less than last year because our income was lower than our costs. But it is enough to enable us to keep running great activities at Wave Hub for now.

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Introduction

The trustees of Wave Muswell Hill CIO (Charitable Incorporated Organisation) present their report and accounts for the year ended 31 December 2023.

Contents

Summary 2
Trustees’ report
- introduction 7
- legal & administrative information 8
- objectives 9
- summary of activities and achievements 10
- plans for 2024 12
- financial review and policies 12
- trustees' responsibilities 13
- declaration 13
Financial statements
- statement of financial activities 15
- balance sheet 16
- notes to the accounts 17
- Independent examiner's report 20

Statutory declaration

The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s Trust Deed, the Charities Act 2011 and are in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) issued on 16 July 2014.

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Legal & administrative information

Charity name Wave Muswell Hill CIO Commonly known as Wave Hub Charity number Operating 1171421 Address 99 Rosebery Road, London N10 2LD Web site www.wavehub.org.uk Type of governing document Constitution How the charity is constituted Charitable Incorporated Organisation (CIO)

Trustees

Name
Office
Appointed
Graham Wright
Lotte Carlebach
Katharine Jones
Andy Merriman
David Tshulak
Rachel Williams
Ophir Yaron
Chair
Trustee
Trustee
Trustee
Treasurer
Trustee
Trustee
1 February 2017
1 January 2022
18 April 2023
15 January 2020
1 July 2019
15 January 2020
15 January 2020
ff with delegated responsibilities
NameOfficeAppointed
Leona Akass Ostra Director 1 November 2022
Toby Skinner Assistant Café Manager 1 November 2018
Steve Mersereau Administration Manager 12 December 2022
nkers
HSBC Bank
8 Canada Square, London E14 5HQ
Resigned
Resigned

Staff with delegated responsibilities

Bankers

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Objectives

Wave Hub was established to promote social inclusion within local communities by bringing together those with and without learning disabilities. We want to help our community embrace the "we're all valued equally" ethos that underpins all Wave activities and remove the ‘service user’ model of inclusion.

Everyone benefits when individuals of different abilities work and socialise together, but there are limited opportunities locally for this to happen. So, we have worked towards establishing spaces and events that bring together those of all backgrounds and abilities to create a genuinely inclusive community. Wave Hub’s work promotes a society-wide change of attitude towards disability and difference.

Summary of objects as set out in our constitution

1. The promotion of social inclusion for the public benefit in the London Boroughs of Barnet, Camden, Edmonton, Enfield, Haringey and Islington by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded*[1 ] and assisting them to integrate into society in particular but not exclusively by:

*1 ‘socially excluded’ in this context means being excluded from society or parts of society, as a result of learning or other disabilities and special needs.

*2 ‘special needs’ means the individual requirements of a person with a disadvantaged background or a mental, emotional, or physical disability or a high risk of developing one.

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Summary of activities and achievements

1. Community engagement and growth

We are pleased to report that attendance has grown to over 4,000 participants this year, representing a 25% increase. Our visibility in the community has also expanded, with participation in more local events and festivals, our own Sponsored Walk, and organizing the weekly Community Mile.

Our "with not for" philosophy continues to provide the cornerstone of our community engagement, fostering genuine collaboration and ensuring that our activities and programs are created jointly with community members, reflecting their needs and aspirations.

This year also saw remarkable growth in our volunteer base, which now comprises around 30 individuals who together contributed over 3,500 hours. We focus on upskilling our team members as well as helping them to gain confidence and build networks. This is especially beneficial for volunteers with learning disabilities, enabling them to gain new skills and contribute meaningfully to our community.

Our volunteer base is a living embodiment of our mission to create an environment where people with and without learning disabilities can work, socialise, and create things together. It's not just about delivering services – rather, it is about building a community where everyone has the opportunity to thrive and contribute. It's a testament to what can be achieved when we create opportunities for everyone to contribute their unique strengths.

2. Development of collaborative partnerships

We've made great strides in providing meaningful opportunities for young adults with learning disabilities. We're delighted to report that our strong partnerships with Harington scheme and Tree House Special School have flourished this year, giving opportunity to six students with learning disability for an entire academic year.

Our real-life work experience programmes focus on building skills in a supportive environment, promoting kindness and generosity, inclusivity, empowerment and independence. Whether at the Hub or out in the local community, we see students growing in confidence, expanding their social networks, and developing valuable facilitation skills.

It has been particularly rewarding to watch young adults with learning disabilities flourish. The impact of our mixed-ability team is remarkable; they have:

  1. brought fresh energy to our events and activities

  2. provided excellent examples of inclusive work environments

  3. fostered greater understanding among all our visitors

  4. demonstrated the immense capabilities of individuals with learning disabilities.

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Wave Muswell Hill CIO Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

3. Adoption of the weekly Community Mile to promote healthier lifestyle

In collaboration with the Mason Foundation, we have introduced the Community Mile, a weekly event promoting healthier lifestyle through the simple tactic of a 1 mile walk. This initiative has been well-received and highlights our commitment to promoting health and well-being within the community. The Community Mile embodies three principles:

  1. Move: Each week, 20-30 participants of all abilities come together to walk a mile. This gentle exercise is accessible to people of various fitness levels, encouraging physical activity in a supportive environment.

  2. Connect: The Community Mile is more than just a walk; it is a social event. Participants connect with each other, fostering new friendships and strengthening community bonds. This aspect has been particularly valuable in addressing social isolation, a key concern in our area.

  3. Grow: Through regular participation, we've seen individuals grow in confidence and improve their overall well-being. The event provides a platform for personal development, whether improving physical fitness, enhancing social skills, or boosting mental health.

- 4. Community driven fundraising success

This year has been marked by significant achievements in community-driven fundraising efforts. Two standout events exemplified the community's enthusiasm for inclusion and support of our mission: the Sponsored Walk and the Winter Fair . Both events surpassed our expectations in terms of community engagement and participation.

Many of our guests had little or no prior experience socialising with individuals with learning differences. This simple interaction helps break down stereotypes and biases, promoting a more compassionate and tolerant society. So alongside raising important funding, the impact extends beyond the events themselves, contributing to a more understanding and cohesive community.

5. Launch of the Hub – what’s in a name?

We renamed ourselves Wave Hub this year to better reflect the expanded scope and variety of activities we now offer. This has helped us communicate our mission more effectively and attract a wider audience. Our activities are designed to suit all abilities and ages, and include regular community meetups, children’s playgroup, community needlecrafts group, weekly exercise class, art and craft drop in class, Community Mile walk, special events, and collaborations with local charities and businesses to promote inclusivity and community spirit. So much more than a café!

6. Expanded promotional channels

We're proud to have unveiled a new, user-friendly website, featuring accessible design for users of all abilities. Our digital presence has grown substantially, with increased Instagram following and engagement. This has allowed us to reach a broader audience and keep our community more informed about our activities and opportunities for involvement.

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Plans for 2024

The Wave Hub trustees have set the following priorities for 2024:

1. Launch a mixed ability after school club – somewhere for children of all abilities to engage in creative activities with professional therapeutic support. The club will foster social skills and emotional development while also promoting inclusivity from an early age. Parents and carers will have the chance to meet, socialize, and support each other, allowing families to more easily share experiences, advice and resources.

2. Expand our range of exercise programmes - launch additional regular and ad hoc events to promote better health, fitness, and social connection for all. This will contribute to improved health, increased social inclusion, and enhanced quality of life for individuals.

3. Provide paid employment for a young adult with learning disability – create a permanent role as a core team member for someone with learning disability to develop skills and increase confidence, while enriching our workplace and role modelling our ethos.

4. Enhance community engagement and mutual support - deploy multiple strategies to stimulate deeper connections and collaboration within our local community, to get more people more practically involved in experiencing genuine inclusivity, for example: - inspiring supporters to run fund raising initiatives for us

Financial review and policies

Our income for the year amounted to £54,406, while our total expenditure was £66,103, resulting in a deficit in the year of £11,697.

As at 31 December 2023, Wave Hub’s reserves have a balance of £29,313. These are all unrestricted and available to be used in accordance with our charitable objectives at the discretion of the trustees.

It is our policy to maintain a balance of cash reserves of at least three months' operating expenses, which policy we have maintained successfully throughout the year.

We are a social enterprise. We use the income generated through our events and donations to further the work of Wave Hub and offer services to our beneficiaries.

To enable the widest range of people to attend, and to ensure equal opportunity, Wave Hub events are designed to be affordable. At ticketed events, we offer concessions to people who need them, and free passes to carers of people with learning disabilities.

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Trustees' responsibilities

The trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these accounts, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008. They are responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

Declaration

The trustees declare that they have approved the Trustees' Report above.

Signed on behalf of the Charity's trustees

Signed

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Full names Graham Wright David Tshulak Positions Chair Treasurer Date September 2024 September 2024

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Wave Muswell Hill CIO Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Statement of financial activities for the year ended 31 December 2023 31 December 2023
Incoming Resources Unrestricted (£)
Restricted (£)
Total (£) Prior Year (£)
Charitable Grants 0
0
0 31,000
Personal Donations *1 24,589
0
24,589 31,129
Corporate donations 1,730
0
1,730 2,400
Total Donations 26,319
0
26,319 64,529
Charitable Activities 28,087
0
28,087 15,292
Other Trading Activities 0
0
0 0
Total Incoming Resources 54,406
0
54,406 79,821
Resources Expended
Direct Charitable Activities 23,037
0
23,037 30,230
Indirect Charitable Activities 43,066
0
43,066 41,635
Total Resources Expended 66,103
0
66,103 71,865
Net Movement of Funds (11,697)
0
(11,697) 7,956
Total funds brought forward 41,010
0
41,010 33,054
Total funds carried forward 29,313
0
29,313 41,010

*[1] The reported value of donations includes tax recovered on those donations through Gift Aid

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Balance sheet as at 31 December 2023

Prior
Unrestricted (£) Restricted (£) Total (£) Year (£)
Current Assets
Cash at Bank 27,874 0 27,874 37,258
Cash in Hand 487 0 487 411
Debtors:
Prepayments & Accrued Income 3,200 0 3,200 3,776
Creditors: amounts falling due
within one year
Creditors and Accruals:
Taxation & Social Security (800) 0 (800)
0
Other Creditors (1,448) 0 (1.448)
(435)
Total Net Assets 29,313 0 29,313 41,010
Funds of the Charity
Balance brought forward 41,010 0 41,010 33,054
Surplus (deficit) for the year (11,697) 0 (11,697) 7,956
Balance carried forward 29,313 0 29,313 41,010

Signed

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Full names Graham Wright Positions Chair Date September 2024

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David Tshulak Treasurer September 2024

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Notes to the accounts

1. Accounting policies

1.1 Basis of Accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Charities Act 2011.

1.2 Accounting convention

Accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.

1.3 Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, trustees continue to adopt the going concern basis of accounting in preparing the accounts.

1.4 Charitable funds

Accounts differentiate between restricted and unrestricted funds. All income received that is unrestricted can be applied at the discretion of the trustees in furtherance of Wave Hub’s charitable objectives. Restricted income would be separated and spent in accordance with terms specified by the donor.

1.5 Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of the income receivable can be measured reliably.

1.6 Expenditure recognition

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.

1.7 Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Wave Muswell Hill CIO Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

1.8 Gift Aid

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

1.9 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102

1.10 Non-financial contributions

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

1.11 Governance and trustee costs

The charity incurs no material governance costs; trustees receive no remuneration or other benefit, and meetings are attended at trustees' own cost. Payments to trustees are limited to reimbursement of amounts expended by them on behalf of the charity.

1.12 Debtors

Debtors are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

1.13 Examiner fees

No fees were charged for our independent accountant's examination of these accounts.

2. Paid Employees

2.1 Staff Costs

This year (£) Last year (£)
Salaries and wages 35,442 37,639
Social security costs 1,670 1,159
Employment allowance (1,670) (1,159)
Pension costs 1,179 767
Other employee benefits 0 0
Total staff costs 36,621 38,406

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

2.2 Staff Pension Scheme

The charity operates a defined contribution pension scheme and the employer contributions are charged as an expense in the month to which the related salary or wage is paid.

2.3 Average Head Count in the Year

This year Last year
number number
The parts of the charity in which
the employees work:
Fundraising 0 0
Charitable Activities 1 1
Governance 0 0
Other 0 0
Total 1 1

Wave Hub has three part time employees working 1, 2 and 3 days/week each.

3. Transactions with trustees and related parties

3.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

3.2 Trustees' expenses

No trustee expenses have been incurred.

3.3 Transaction(s) with related parties

There have been no related party transactions in the reporting period.

Wave Muswell Hill CIO Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

Independent examiner’s report on the accounts

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Wave Muswell Hill CIO

Trustees' Annual Report and Financial Statements for the Year Ended 31 December 2023

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www.wavehub.org.uk

email: info@wavehub.org.uk