2024-07-15-accounts

Charity registra�on number 1173396

Sowing Seeds Family Hub

Annual Report and Unaudited Financial Statements

For the year ended 15 July 2024

Sowing Seeds Family Hub

Contents

	Page
Trustees' report	1 - 2
Independent examiner's report	3
Statement of fnancial ac�vi�es	4
Balance sheet	5
Notes to the fnancial statements	6 - 11

SOWING SEEDS FAMILY HUB

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees	A Hockney
	A Beeton
	L Harvey
	S Harvey	(Appointed 7 August 2024)
	J Kuhl	(Appointed 7 August 2024)
Charity number	1173396
Independent examiner	Gilberts Chartered Accountants
	Pendragon House
	65 London Road
	St Albans
	Her�ordshire
	AL1 1LJ

Sowing Seeds Family Hub

Trustees' Report

For the year ended 15 July 2024

The trustees present their annual report and financial statements for the year ended 15 July 2024.

The financial statements have been prepared in accordance with the accoun�ng policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Chari�es Act 2011 and "Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)" (effec�ve 1 January 2019).

Objec�ves and ac�vi�es

The charity's objects are for the public benefit, the advancement of the Chris�an Faith as part of the mission of Life Church Cuffley and by the advancement of educa�on in Cuffley and the surrounding area.

The ac�vi�es undertaken in furtherance of these objects is the provision of preschool educa�on for children aged 2­4. We follow the EYFS in line with Ofsted requirements and follow the Statutory Framework for Early Years.

We provide a safe, warm, enabling environment which offers ac�vi�es based on children's interests to promote their learning and independence, ensuring that the children reach their full poten�al before they leave us to go to Nursery or Recep�on.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what ac�vi�es the charity should undertake.

Achievements and performance

Significant ac�vi�es and achievements against objec�ves

Over the past year, Sowing Seeds has made significant strides in fostering community connec�ons and promo�ng mental well­ being. A major milestone was the opening of our Community Hub, a welcoming space where people can meet, share experiences, and build las�ng rela�onships.

Throughout the year, we organized a variety of community events, including a�ernoon teas with live music, support groups, and classes—all designed to enhance mental health and overall well­being. These ini�a�ves have helped create a suppor�ve environment, encouraging social interac�on and personal growth.

Looking ahead, we remain commi�ed to strengthening our community and expanding our programs. We are proud to be working alongside Broxbourne Alliance, Communi�es 1st, and social prescribers, collabora�ng to improve people's lives and ensure that support reaches those who need it most.

Financial review

Full details of the Trust's financial posi�on are shown in the accounts a�ached to this report.

The trustees consider that the financial posi�on and reserves of the charity are sa�sfactory.

Reserves policy

It is the policy of the charity that reserves should be maintained at a level to ensure the charity has an adequate con�ngency fund to meet staff salaries and essen�al running costs.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are sa�sfied that systems are in place to mi�gate exposure to the major risks.

Structure, governance and management

The charity is a charitable incorporated organisa�on.

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Sowing Seeds Family Hub

Trustees' Report (Con�nued)

For the year ended 15 July 2024

The trustees who served during the year and up to the date of signature of the financial statements were:

A Hockney A Beeton L Harvey S Harvey (Appointed 7 August 2024) J Kuhl (Appointed 7 August 2024)

Recruitment and appointment of trustees

New Trustees are appointed by exis�ng Trustees. The charity ensures that all new trustees are given sufficient training upon appointment by a�ending mee�ngs and reading relevant literature.

The trustees' report was approved by the Board of Trustees.

A Hockney

Trustee

25 April 2025

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Sowing Seeds Family Hub

Independent Examiner's Report

To the Trustees of Sowing Seeds Family Hub

I report to the trustees on my examina�on of the financial statements of Sowing Seeds Family Hub (the charity) for the year ended 15 July 2024.

Responsibili�es and basis of report

As the trustees of the charity you are responsible for the prepara�on of the financial statements in accordance with the requirements of the Chari�es Act 2011 (the 2011 Act).

I report in respect of my examina�on of the charity’s financial statements carried out under sec�on 145 of the 2011 Act. In carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145 (5)(b) of the 2011 Act.

Independent examiner's statement

Your a�en�on is drawn to the fact that the charity has prepared financial statements in accordance with Accoun�ng and Repor�ng by Chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce issued on 1 April 2005 which is referred to in the extant regula�ons but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accoun�ng Prac�ce effec�ve for repor�ng periods beginning on or a�er 1 January 2015.

I have completed my examina�on. I confirm that no ma�ers have come to my a�en�on in connec�on with the examina�on giving me cause to believe that in any material respect:

• 1 accoun�ng records were not kept in respect of the charity as required by sec�on 130 of the 2011 Act; or

• 2 the financial statements do not accord with those records; or

• 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Chari�es (Accounts and Reports) Regula�ons 2008 other than any requirement that the accounts give a true and fair view which is not a ma�er considered as part of an independent examina�on.

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Gilberts Chartered Accountants

Pendragon House 65 London Road St Albans Her�ordshire AL1 1LJ

Dated: 25 April 2025

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SOWING SEEDS FAMILY HUB

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 15 JULY 2024

		Unrestricted	Unrestricted	Unrestricted	Unrestricted
			funds		funds
			2024		2023
	Notes		£		£
Income from:
Dona�ons and legacies	2		11,407		60
Charitable ac�vi�es	3		13,889		62,122
Total income			25,296		62,182
Expenditure on:
Charitable ac�vi�es	4		24,087		65,052
Total expenditure			24,087		65,052
Net income/(expenditure) and movement in funds			1,209		(2,870)
Reconcilia�on of funds:
Fund balances at 17 July 2023			4,246		7,116
Fund balances at 15 July 2024			5,455		4,246

The statement of financial ac�vi�es includes all gains and losses recognised in the year. All income and expenditure derive from con�nuing ac�vi�es.

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SOWING SEEDS FAMILY HUB

BALANCE SHEET

AS AT 15 JULY 2024

		2024		2023
	Notes	£	£	£	£
Fixed assets
Tangible assets	9		1		1
Current assets
Debtors	10	100		­
Cash at bank and in hand		5,924		4,485
		6,024		4,485
Creditors: amounts falling due within one year	11	(570)		(240)
Net current assets			5,454		4,245
Total assets less current liabili�es			5,455		4,246
The funds of the charity
Unrestricted funds	13		5,455		4,246
			5,455		4,246

The financial statements were approved by the trustees on 25 April 2025

A Hockney A Beeton Trustee Trustee

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SOWING SEEDS FAMILY HUB

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 15 JULY 2024

1 Accoun�ng policies

Charity informa�on

Sowing Seeds Family Hub is a Charitable Incorporated Organisa�on registered in England with the Charity Commission. The address of the principal loca�on is Life Church Cuffley, Cuffley, Po�ers Bar, Her�ordshire EN6 4LN.

1.1 Accoun�ng conven�on

The financial statements have been prepared in accordance with the charity's governing document, the Chari�es Act 2011 and “Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accoun�ng periods commencing from 1 January 2016). The charity is a Public Benefit En�ty as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for chari�es applying FRS 102 Update Bulle�n 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the func�onal currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost conven�on. The principal accoun�ng policies adopted are set out below.

1.2 Charitable funds

Unrestricted funds are available for use at the discre�on of the trustees in furtherance of their charitable objec�ves.

1.3 Income

All income is included in the statement of financial ac�vi�es when en�tlement has passed to the charity, it is probable that the economic benefits associated with the transac�on will flow to the charity and the amount can be reliably measured

1.4 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered.

1.5 Tangible fixed assets

Tangible fixed assets are ini�ally measured at cost and subsequently measured at cost or valua�on, net of deprecia�on and any impairment losses.

Deprecia�on is recognised so as to write off the cost or valua�on of assets less their residual values over their useful lives on the following bases:

Equipment 20% Straight Line

1.6 Impairment of fixed assets

At each repor�ng end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indica�on that those assets have suffered an impairment loss. If any such indica�on exists, the recoverable amount of the asset is es�mated in order to determine the extent of the impairment loss (if any).

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SOWING SEEDS FAMILY HUB

NOTES TO THE FINANCIAL STATEMENTS (Con�nued)

FOR THE YEAR ENDED 15 JULY 2024

1 Accoun�ng policies

(Con�nued)

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short­term liquid investments with original maturi�es of three months or less, and bank overdra�s. Bank overdra�s are shown within borrowings in current liabili�es.

1.8 Financial instruments

The charity has elected to apply the provisions of Sec�on 11 ‘Basic Financial Instruments’ and Sec�on 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabili�es are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an inten�on to se�le on a net basis or to realise the asset and se�le the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are ini�ally measured at transac�on price including transac�on costs and are subsequently carried at amor�sed cost using the effec�ve interest method unless the arrangement cons�tutes a financing transac�on, where the transac�on is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amor�sed.

Basic financial liabili�es

Basic financial liabili�es, including creditors and bank loans are ini�ally recognised at transac�on price unless the arrangement cons�tutes a financing transac�on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili�es classified as payable within one year are not amor�sed.

Debt instruments are subsequently carried at amor�sed cost, using the effec�ve interest rate method.

Trade creditors are obliga�ons to pay for goods or services that have been acquired in the ordinary course of opera�ons from suppliers. Amounts payable are classified as current liabili�es if payment is due within one year or less. If not, they are presented as non­current liabili�es. Trade creditors are recognised ini�ally at transac�on price and subsequently measured at amor�sed cost using the effec�ve interest method.

Derecogni�on of financial liabili�es

Financial liabili�es are derecognised when the charity’s contractual obliga�ons expire or are discharged or cancelled.

1.9 Employee benefits

The cost of any unused holiday en�tlement is recognised in the period in which the employee’s services are received.

1.10

Payments to defined contribu�on re�rement benefit schemes are charged as an expense as they fall due.

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SOWING SEEDS FAMILY HUB

NOTES TO THE FINANCIAL STATEMENTS (Con�nued)

FOR THE YEAR ENDED 15 JULY 2024

2 Income from dona�ons and legacies

		Unrestricted	Unrestricted		Unrestricted	Unrestricted
			funds			funds
			2024			2023
			£			£
	Dona�ons and gi�s		11,407			60
3	Income from charitable ac�vi�es
		Unrestricted			Unrestricted
			funds			funds
			2024			2023
			£			£
	Parent Fees		1,498			24,594
	Funding		12,391			34,063
	Lunch Club		­			3,465
			13,889			62,122
4	Charitable ac�vi�es
		Expenditure			Expenditure
			2024			2023
				£		£
	Staf costs		16,053			53,073
	Deprecia�on and impairment			­		51
	Pre School Supplies		5,046			3,989
	Rent			­		5,844
	Adver�sing and Marke�ng		833			­
	Staf Training		381			151
	Subscrip�ons		1,056			1,318
	General Expenses		388			386
	Accountancy		330			240
			24,087			65,052
			24,087			65,052

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SOWING SEEDS FAMILY HUB

NOTES TO THE FINANCIAL STATEMENTS (Con�nued)

FOR THE YEAR ENDED 15 JULY 2024

5	Net movement in funds	2024	2023
		£	£
	The net movement in funds is stated a�er charging/(credi�ng):
	Deprecia�on of owned tangible fxed assets	­	51

6 Trustees

Alison Hockney, a trustee of the charity, received remunera�on of £8,399 as manager of the pre school.

7 Employees

The average monthly number of employees during the year was:

		2024		2023
	Number		Number
Nursery Staf		2		7
Employment costs		2024		2023
		£		£
Wages and salaries		15,785		52,616
Other pension costs		268		457
		16,053		53,073

There were no employees whose annual remunera�on was more than £60,000.

8 Taxa�on

The charity is exempt from taxa�on on its ac�vi�es because all its income is applied for charitable purposes.

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SOWING SEEDS FAMILY HUB

NOTES TO THE FINANCIAL STATEMENTS (Con�nued)

FOR THE YEAR ENDED 15 JULY 2024

			(Continued)	(Continued)
9	Tangible fxed assets
			Equipment
				£
	Cost
	At 17 July 2023			260
	At 15 July 2024			260
	Deprecia�on and impairment
	At 17 July 2023			259
	At 15 July 2024			259
	Carrying amount
	At 15 July 2024			1
	At 16 July 2023			1
10	Debtors
		2024		2023
	Amounts falling due within one year:	£		£
	Other debtors	100		­
11	Creditors: amounts falling due within one year
		2024		2023
		£		£
	Accruals and deferred income	570		240
12	Re�rement beneft schemes
		2024		2023
	Defned contribu�on schemes	£		£
	Charge to proft or loss in respect of defned contribu�on schemes	268		457

The charity operates a defined contribu�on pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

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SOWING SEEDS FAMILY HUB

NOTES TO THE FINANCIAL STATEMENTS (Con�nued) FOR THE YEAR ENDED 15 JULY 2024

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of dona�ons and grants which are not subject to specific condi�ons by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

	At 17 July 2023	At 17 July 2023	Incoming	Incoming	Resources	Resources	At 15 July 2024	At 15 July 2024
			resources		expended
		£		£		£		£
General funds		4,246		25,296	(24,087)			5,455
Previous year:	At 17 July 2022		Incoming		Resources		At 16 July 2023
			resources		expended
		£		£		£		£
General funds		7,116		62,182	(65,052)			4,246

14 Related party transac�ons

There were no disclosable related party transac�ons during the year (2023 ­ none).

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