Charity registration number 1173396
Sowing Seeds Family Hub
Annual Report and Unaudited Financial Statements
For the year ended 15 July 2025
Sowing Seeds Family Hub
Contents
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of fnancial actvites | 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 Hertfordshire AL1 1LJ
Sowing Seeds Family Hub
Trustees' Report
For the year ended 15 July 2025
The trustees present their annual report and financial statements for the year ended 15 July 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's [governing document], the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).
Objectives and activities
The charity's objects are for the public benefit, the advancement of the Christian Faith as part of the mission of Life Church Cuffley and by the advancement of education in Cuffley and the surrounding area.
The activities undertaken in furtherance of these objects is the provision of preschool education for children aged 2-4. 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 activities based on children's interests to promote their learning and independence, ensuring that the children reach their full potential before they leave us to go to Nursery or Reception.
Public benefit
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Achievements and performance
Significant activities and achievements against objectives
During this year, Sowing Seeds has continued to grow as a valued part of the community, providing a welcoming and supportive environment for people of all ages. Since opening our Community Hub, we have seen it become a thriving space where individuals can meet, build friendships, and access activities that promote connection, mental health, and wellbeing.
Over the past year, we have successfully expanded and strengthened a number of our community initiatives. These include our well-supported Veterans Group , Dementia Café , and a range of wellbeing classes , all aimed at reducing isolation and improving the quality of life for those in our community. These activities have created opportunities for people to come together, share experiences, and receive valuable support in a safe and inclusive setting.
We are also proud to be working in partnership with a number of organisations for the benefit of our local community, including Hertfordshire County Council , Welwyn Hatfield , and local social prescribers . Through these partnerships, we are able to extend our reach and provide greater support to individuals and families who need it most.
In addition, our preschool has gone from strength to strength and is now fully subscribed, reflecting the trust and confidence families place in the care and support we provide. Sowing Seeds remains committed to continuing its positive impact and supporting the wellbeing of the wider community into the future.
Financial review
Full details of the Trust's financial position are shown in the accounts attached to this report.
The trustees consider that the financial position and reserves of the charity are satisfactory.
Reserves policy
It is the policy of the charity that reserves should be maintained at a level to ensure the charity has an adequate contingency fund to meet staff salaries and essential running costs.
Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
- 1 -
Sowing Seeds Family Hub
Trustees' Report (Continued)
For the year ended 15 July 2025
Structure, governance and management
The charity is a charitable incorporated organisation.
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 existing Trustees. The charity ensures that all new trustees are given sufficient training upon appointment by attending meetings and reading relevant literature.
The trustees' report was approved by the Board of Trustees.
A Hockney Trustee
14 May 2026
- 2 -
Sowing Seeds Family Hub
Independent Examiner's Report
To the Trustees of Sowing Seeds Family Hub
I report to the trustees on my examination of the financial statements of Sowing Seeds Family Hub (the charity) for the year ended 15 July 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations 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 Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
1 accounting records were not kept in respect of the charity as required by section 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 Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention 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 Hertfordshire AL1 1LJ
Dated: 14 May 2026
- 3 -
SOWING SEEDS FAMILY HUB
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 15 JULY 2025
| Unrestricted | Unrestricted | ||
|---|---|---|---|
| funds | funds | ||
| 2025 | 2024 | ||
| Notes | £ | £ | |
| Income from: | |||
| Donatons and legacies | 2 | 7,580 | 11,407 |
| Charitable actvites | 3 | 63,243 | 13,889 |
| Total income | 70,823 | 25,296 | |
| Expenditure on: | |||
| Charitable actvites | 4 | 65,845 | 24,087 |
| Total expenditure | 65,845 | 24,087 | |
| Net income and movement in funds | 4,978 | 1,209 | |
| Reconciliaton of funds: | |||
| Fund balances at 16 July 2024 | 5,455 | 4,246 | |
| Fund balances at 15 July 2025 | 10,433 | 5,455 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 4 -
SOWING SEEDS FAMILY HUB
BALANCE SHEET
AS AT 15 JULY 2025
| Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand Creditors: amounts falling due within one year 11 Net current assets Total assets less current liabilites The funds of the charity Unrestricted funds 13 |
2025 £ 25 10,814 10,839 (407) |
£ 1 10,432 10,433 10,433 10,433 |
2024 £ 100 5,924 6,024 (570) |
£ 1 5,454 |
|---|---|---|---|---|
| 5,455 | ||||
| 5,455 | ||||
| 5,455 |
The financial statements were approved by the trustees on 14 May 2026
A Hockney Trustee
A Beeton Trustee
- 5 -
SOWING SEEDS FAMILY HUB
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 15 JULY 2025
1 Accounting policies
Charity information
Sowing Seeds Family Hub is a Charitable Incorporated Organisation registered in England with the Charity Commission. The address of the principal location is Life Church Cuffley, Cuffley, Potters Bar, Hertfordshire EN6 4LN.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional 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 convention. The principal accounting policies adopted are set out below.
1.2 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
1.3 Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction 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 initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation 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 reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
- 6 -
SOWING SEEDS FAMILY HUB
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 15 JULY 2025
1 Accounting policies
(Continued)
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 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 liabilities 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 intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction 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 amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
- 7 -
SOWING SEEDS FAMILY HUB
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 15 JULY 2025
| 2 Income from donatons and legacies Unrestricted Unrestricted funds funds 2025 2024 £ £ Donatons and gifs 7,580 11,407 3 Income from charitable actvites Unrestricted Unrestricted funds funds 2025 2024 £ £ Parent Fees 14,050 1,498 Funding 49,193 12,391 63,243 13,889 4 Charitable actvites Expenditure Expenditure 2025 2024 £ £ Staf costs 37,999 16,053 Pre School Supplies 17,657 5,046 Rent 3,090 - Insurance 1,490 - Advertsing and Marketng 605 833 Repairs and Maintenance 549 - Staf Training 2,574 381 Subscriptons 1,309 1,056 General Expenses 284 388 Accountancy 288 330 65,845 24,087 65,845 24,087 |
2 Income from donatons and legacies Unrestricted Unrestricted funds funds 2025 2024 £ £ Donatons and gifs 7,580 11,407 3 Income from charitable actvites Unrestricted Unrestricted funds funds 2025 2024 £ £ Parent Fees 14,050 1,498 Funding 49,193 12,391 63,243 13,889 4 Charitable actvites Expenditure Expenditure 2025 2024 £ £ Staf costs 37,999 16,053 Pre School Supplies 17,657 5,046 Rent 3,090 - Insurance 1,490 - Advertsing and Marketng 605 833 Repairs and Maintenance 549 - Staf Training 2,574 381 Subscriptons 1,309 1,056 General Expenses 284 388 Accountancy 288 330 65,845 24,087 65,845 24,087 |
2 Income from donatons and legacies Unrestricted Unrestricted funds funds 2025 2024 £ £ Donatons and gifs 7,580 11,407 3 Income from charitable actvites Unrestricted Unrestricted funds funds 2025 2024 £ £ Parent Fees 14,050 1,498 Funding 49,193 12,391 63,243 13,889 4 Charitable actvites Expenditure Expenditure 2025 2024 £ £ Staf costs 37,999 16,053 Pre School Supplies 17,657 5,046 Rent 3,090 - Insurance 1,490 - Advertsing and Marketng 605 833 Repairs and Maintenance 549 - Staf Training 2,574 381 Subscriptons 1,309 1,056 General Expenses 284 388 Accountancy 288 330 65,845 24,087 65,845 24,087 |
|---|---|---|
| 2025 £ 37,999 17,657 3,090 1,490 605 549 2,574 1,309 284 288 65,845 65,845 |
2024 £ 16,053 5,046 - - 833 - 381 1,056 388 330 |
|
| 24,087 | ||
| 24,087 |
- 8 -
SOWING SEEDS FAMILY HUB
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 15 JULY 2025
| 5 | Net movement in funds | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| The net movement in funds is stated afer charging/(creditng): | |||
| 6 | Trustees | ||
| Jenny Kuhl, a trustee of the charity, received remuneraton of £8,380 as manager of the pre school. | |||
| 7 | Employees | ||
| The average monthly number of employees during the year was: |
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Nursery Staf | 4 | 2 |
| Employment costs | 2025 | 2024 |
| £ | £ | |
| Wages and salaries | 37,770 | 15,785 |
| Other pension costs | 229 | 268 |
| 37,999 | 16,053 |
There were no employees whose annual remuneration was more than £60,000.
8 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 9 -
SOWING SEEDS FAMILY HUB
NOTES TO THE FINANCIAL STATEMENTS (Continued)
FOR THE YEAR ENDED 15 JULY 2025
| (Continued) | |||
|---|---|---|---|
| 9 | Tangible fxed assets | ||
| Equipment | |||
| £ | |||
| Cost | |||
| At 16 July 2024 | 260 | ||
| At 15 July 2025 | 260 | ||
| Depreciaton and impairment | |||
| At 16 July 2024 | 259 | ||
| At 15 July 2025 | 259 | ||
| Carrying amount | |||
| At 15 July 2025 | 1 | ||
| At 15 July 2024 | 1 | ||
| 10 | Debtors | ||
| 2025 | 2024 | ||
| Amounts falling due within one year: | £ | £ | |
| Other debtors | 25 | 100 | |
| 11 | Creditors: amounts falling due within one year | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Other taxaton and social security | 107 | - | |
| Accruals and deferred income | 300 | 570 | |
| 407 | 570 | ||
| 12 | Retrement beneft schemes | ||
| 2025 | 2024 | ||
| Defned contributon schemes | £ | £ | |
| Charge to proft or loss in respect of defned contributon schemes | 229 | 268 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
- 10 -
SOWING SEEDS FAMILY HUB
NOTES TO THE FINANCIAL STATEMENTS (Continued) FOR THE YEAR ENDED 15 JULY 2025
13 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions 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 16 July 2024 | Incoming | Resources | At 15 July 2025 | |
|---|---|---|---|---|
| resources | expended | |||
| £ | £ | £ | £ | |
| General funds | 5,455 | 70,823 | (65,845) | 10,433 |
| Previous year: | At 16 July 2023 | Incoming | Resources | At 15 July 2024 |
| resources | expended | |||
| £ | £ | £ | £ | |
| General funds | 4,246 | 25,296 | (24,087) | 5,455 |
14 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
- 11 -