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2025-04-30-accounts

The Hive Silsden CIO

Charity number 1182526

Annual Report and Financial Statements

for the year ended 30 April 2025

The Hive Silsden CIO

Annual Report and Financial Statements for the year ended 30 April 2025

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 to 13

Prepared by West Yorkshire Community Accountancy Service CIO

1

The Hive Silsden CIO

Trustees' report for the year ended 30 April 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Chair Treasurer Treasurer

Janet Russell Peter Marshall Peter Britton Stephanie Calvert-Smith Rachel Miller Mark Wogden Mark Whitrod Janet Jones

Appointed 10 January 2025 Resigned 21 February 2025 Resigned 17 June 2024 Resigned 21 February 2025

Resigned 18 November 2024

Charity number

1182526

Registered in England and Wales

Registered and principal address

The Hive 53-55 Elliott Street Silsden Keighley BD20 0DE

Bankers

Co-operative Bank plc Skelmersdale WN8 6WT

Independent examiner

Rhys North ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation formed on 19 March 2019 and is governed by a constitution.

Method of recruitment and appointment of trustees

The charity is a foundation and therefore the members of the charity are its trustees. Trustees may be appointed at any time, however a trustee who has served for three consecutive terms (of three years) may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least one year.

2

The Hive Silsden CIO

Trustees' report (continued) for the year ended 30 April 2025

Objectives and activities

The charity's objects

To further or benefit the residents of Silsden, West Yorkshire and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.

In furtherance of these objects but not otherwise, the trustees shall have power: to establish or secure the establishment of a community resource centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a facility for activities promoted by the charity in furtherance of the above objects.

The charity's main activities

Running of a community centre, ensuring we have a venue for use by the community of Silsden and surrounding areas. We provide a venue to hire and provide additional events and activities for the community.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

Achievements and performance

During the year ended 30 April 2025, The Hive Silsden CIO continued to develop its role as a community resource centre supporting residents of Silsden and surrounding areas. The charity maintained a wide programme of activities for children, young people and families, alongside providing a well-used and accessible venue for community groups, events and private hire.

Early years provision remained a key area of activity. Bees Knees Pre-school continued to provide a small, nurturing environment for local families, with attendance levels remaining steady throughout the year. Alongside this, early years and family support activities including baby massage, stay and play sessions, sensory activities and parent-focused support groups continued to be well attended, reflecting ongoing demand for accessible provision for families with young children. Trustees recognise the continued commitment of staff and volunteers in maintaining the quality and consistency of this support.

The Hive also continued to provide activities and safe social spaces for older children and young people through its youth provision, alongside wider community activities and events delivered throughout the year. Community events such as seasonal celebrations and fundraising activities helped bring residents together and contributed towards the charity’s unrestricted income, while also strengthening community engagement with the centre.

During the year a number of funded projects reached maturity and demonstrated clear evidence of local need and community benefit. Several of these funding streams are due to conclude during the 2025–2026 financial year. Trustees recognise that while these projects have been successful in meeting local demand, the ending of time-limited funding requires careful consideration of how services can continue in a sustainable way. As a result, trustees have begun planning for the future shape and scale of provision, with a focus on aligning activity with sustainable income and ensuring that core services can continue to meet community need over the longer term.

The charity continued to work in partnership with Silsden Town Council, Wharfedale and Silsden Community Partnership, local organisations and funders to support delivery of activities and maintain the building as a valued community asset. Trustees acknowledge that the continued support of local partners, grant funders, volunteers and users of the centre remains essential to the charity’s ability to deliver its services.

The year also saw an increase in overall activity levels across the centre, reflecting the ongoing demand for community space and services. Trustees recognise that this growth has brought both opportunities and challenges and have undertaken a review of activities and operating costs to ensure that the charity’s future development remains sustainable while continuing to meet local need.

3

The Hive Silsden CIO

Trustees' report (continued) for the year ended 30 April 2025

Achievements and performance continued

The trustees remain proud of the positive impact The Hive continues to have within the community and thank staff, volunteers, partners and supporters for their continued commitment during a period of growth and change. As the organisation moves into its next phase of development, trustees are focused on ensuring that services are delivered in a sustainable way, building on the strong foundations established in recent years while continuing to respond to the evolving needs of local families and the wider community.

Financial review

The net income for the year was £13,265, including net income of £17,871 on unrestricted funds and net expenditure of £4,606 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were negative £1,228.

The trustees recognise the importance of maintaining adequate free reserves to manage cashflow fluctuations and ensure continuity of services. At the year-end unrestricted free reserves were negative and below the level considered appropriate for an organisation of this size.

Following the year end, trustees reviewed the charity’s financial position and have identified 2025–2026 as a stabilisation period, with a focus on aligning expenditure with available unrestricted income. The trustees have set an initial target of building unrestricted free reserves equivalent to approximately one month of core operating expenditure, estimated at £15,000 – £20,000, to be achieved gradually over the following 24 months through operating surpluses and increased unrestricted income. The reserves policy will be reviewed annually as the charity’s financial position develops.

Approved by the board of trustees on 19/2/2026

Janet Russell (Trustee)

4

The Hive Silsden CIO

Independent examiner's report to the trustees of The Hive Silsden CIO

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 April 2025, which are set out on pages 6 to 13.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as 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 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 accounts to be reached.

Rhys North ACA

19/2/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

The Hive Silsden CIO

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 30 April 2025

Notes
2025
Unrestricted
funds
£
Income from:
Grants and donations
(2)
64,695
General hire
25,076
Activities and events income
19,599
Pre-school income
73,545
Fundraising
3,206
Other income
8,939
Bank interest
178
Total income
195,238
Expenditure on:
Salaries and NI
(3)
130,304
Staff training
855
Events and activities
7,619
Freelance and casual workers
619
Volunteer expenses
71
Marketing and publicity
630
Rates
348
Utilities
7,395
Insurance
1,605
Phone and broadband
1,549
Licences
1,080
Repairs, maintenance and cleaning
9,864
Equipment
1,032
Printing, postage and stationery
1,698
Software and IT
2,742
Other administrative costs
238
Food and refreshments
2,333
Memberships and subscriptions
883
Independent examination
1,620
Professional services
6,461
Banking charges
243
Depreciation
1,178
Total expenditure
180,367
Net income / (expenditure)
14,871
Transfers between funds
3,000
Net movement in funds
17,871
Fund balances brought forward
(16,479)
Fund balances carried forward
(4)
1,392
2025
Restricted
funds
£
39,928
-
-
-
-
-
-
39,928
34,172
102
766
-
-
-
-
3,453
600
-
-
2,100
269
12
-
13
22
25
-
-
-
-
41,534
(1,606)
(3,000)
(4,606)
42,763
38,157
2025
Total
funds
£
104,623
25,076
19,599
73,545
3,206
8,939
178
235,166
164,476
957
8,385
619
71
630
348
10,848
2,205
1,549
1,080
11,964
1,301
1,710
2,742
251
2,355
908
1,620
6,461
243
1,178
221,901
13,265
-
13,265
26,284
39,549
2024
Total
funds
£
80,523
20,065
19,047
43,544
1,526
8,640
-
173,345
110,611
1,190
7,498
2,591
399
1,045
319
6,834
1,653
1,257
1,405
12,852
681
1,568
1,286
379
1,430
1,459
1,620
2,350
1,385
1,062
160,874
12,471
-
12,471
13,813
26,284

All incoming resources and resources expended derive from continuing activities.

6

The Hive Silsden CIO

Balance sheet

as at 30 April 2025
2025
Unrestricted
£
Fixed assets
Tangible assets
(5)
2,620
Total fixed assets
2,620
Current assets
Debtors and prepayments
(6)
6,516
Cash at bank and in hand
(7)
324
Total current assets
6,840
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
8,068
Total current liabilities
8,068
Net current assets / (liabilities)
(1,228)
Total assets less current liabilities
1,392
Creditors: amounts falling due after one year
-
Net assets
1,392
Funds
Unrestricted funds
1,392
Restricted funds
-
Total funds
1,392
2025
Restricted
£
-
-
1,103
37,054
38,157
-
-
38,157
38,157
-
38,157
-
38,157
38,157
2025
Total
£
2,620
2,620
7,619
37,378
44,997
8,068
8,068
36,929
39,549
-
39,549
1,392
38,157
39,549
2024
Total
£
2,994
2,994
19,437
18,187
37,624
8,628
8,628
28,996
31,990
5,706
26,284
(16,479)
42,763
26,284

The financial statements were approved by the board of trustees on 19/2/2026

Janet Russell (Trustee)

7

The Hive Silsden CIO

Notes to the accounts

for the year ended 30 April 2025

1 Accounting policies

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 note(s) to these accounts. The financial statements 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 UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Project and office equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

8

The Hive Silsden CIO

Notes to the accounts continued

for the year ended 30 April 2025

2 Grants and donations
Bradford Metropolitan District Council (BMDC)
Co-op Community Fund
Morrisons Foundation
MUGA Crowdfunder
Sainsburys
Silsden Town Council
Sir George Martin Trust
Skipton Building Society
The Arnold Clark Community Fund
The Craven Trust
Wharfedale and Silsden Community Partnership
Yorkshire Housing
Leeds Community Foundation (LCF)
NHS Integrated Care Board
Silsden Aid in Sickness
Sovereign Healthcare
The Albert Hunt Trust
VCS Alliance
Other donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
2025
Unrestricted
funds
£
-
-
-
-
-
60,000
-
600
1,000
-
-
-
-
-
-
-
-
-
3,095
64,695
2025
Restricted
funds
£
4,503
500
10,000
120
500
-
2,500
-
-
900
20,185
720
-
-
-
-
-
-
-
39,928
2025
Total
funds
£
4,503
500
10,000
120
500
60,000
2,500
600
1,000
900
20,185
720
-
-
-
-
-
-
3,095
104,623
2025
£
157,235
9,822
(5,194)
2,613
164,476
2024
Total
funds
£
4,726
-
-
-
-
15,000
-
-
-
15,000
-
10,000
16,547
2,474
5,000
2,000
2,735
7,041
80,523
2024
£
107,956
6,425
(5,534)
1,764
110,611

The average number of employees during the year was 11.3, being an average of 7.1 full time equivalent (2024: 7.7, 5.2 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme 2025 2024
£ £
Costs of the scheme to the charity for the year 2,613 1,764
Amount of any contributions outstanding at the year end 422 188

9

The Hive Silsden CIO

Notes to the accounts continued for the year ended 30 April 2025

4 Restricted funds
VCS Alliance - ABCD Fund 2024
VCS Alliance - ABCD Fund 2025
BMDC - Food Support
Co-op Community Fund
BMDC - Book Club
Give Brandford
Morrisons Foundation
Playspace
Sainsburys Good Food
Silsden Sickness in Aid
Sir George Martin Trust
Sovereign Healthcare
Yorkshire Housing
BMDC - Welcoming Spaces
MUGA Crowdfunder
The Craven Trust
BMDC - Lets Roll Silsden
BMDC - Silsden Rocks
BMDC - Sports Equipment
Community Led Gardening and
Growing
Wharfedale & Silsden CP -
Coordinator Role
Wharfedale & Silsden CP - Peri-
Natal Project
Wharfedale & Silsden CP -
Youth Project
Balance b/f
£
2,485
-
-
-
-
-
-
753
1,988
7,570
-
4,055
-
150
-
5,000
11,490
9,272
-
-
-
-
-
42,763
Incoming
£
-
3,000
1,350
500
500
500
500
-
-
-
10,000
-
500
-
2,500
-
7,000
3,828
6,357
720
1,653
120
900
39,928
Outgoing
£
2,485
680
-
-
-
-
-
269
1,955
7,570
-
2,400
-
-
-
11
10,491
13,100
-
20
1,653
-
900
41,534
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(3,000)
-
-
-
-
-
-
(3,000)
Balance c/f
£
-
2,320
1,350
500
500
500
500
484
33
-
10,000
1,655
500
150
2,500
4,989
4,999
-
6,357
700
-
120
-
38,157

Fund name

VCS Alliance - ABCD Fund 2024 VCS Alliance - ABCD Fund 2025 BMDC - Food Support Co-op Community Fund BMDC - Book Club BMDC - Lets Roll Silsden BMDC - Silsden Rocks BMDC - Sports Equipment Community Led Gardening and Growing Give Brandford

Morrisons Foundation Playspace Sainsburys Good Food Silsden Sickness in Aid Sir George Martin Trust Sovereign Healthcare

Purpose of restriction

To fund a youth project. Towards the costs of the Buzz youth Club for 8-12 year olds. Towards providing a food bank

Towards the costs of the Buzz youth Club for 8-12 year olds. Community Chest funding towards the youth group book club. Community Chest funding towards the costs of the Let's Roll Silsden. Community Chest funding towards the costs of the Silsden Rocks. Community Chest funding tunding towards sports equipment. To build the first seating pod for the sensory garden.

To cover the cost of an apprentice salary for 1 year and towards the centre managers salary.

To support costs for the refurbishment of the Centre's hall. To support work with disadvantaged young people. To purchase food for families in poverty

To purchase a new metal shed to house the pre-loved uniform shop. Towards the costs of a community garden. To enable purchase of sensory equipment and new furniture.

10

Notes to the accounts continued for the year ended 30 April 2025

The Hive Silsden CIO

4 Restricted funds continued

Purpose of restriction

Fund name

Wharfedale & Silsden CP - Coordinator Role Wharfedale & Silsden CP - Peri-Natal Project Wharfedale & Silsden CP - Youth Project Yorkshire Housing Towards food for youth. BMDC - Welcoming Spaces MUGA Crowdfunder The Craven Trust

Towards salary for Wharfedale & Silsden Community Partnership Coordinator. The transfer is for a contribution towards overhead costs. For costs associated with the Peri-natal project.

For costs associated with the youth project.

To contribute towards the cost of providing a warm and welcoming space. To raise funds toward improvements to the MUGA facility. To contribute towards the costs of improving windows at the centre.

5
6
**7 **
Tangible assets
Cost
At 1 May 2024
Additions
At 30 April 2025
Depreciation
At 1 May 2024
Charge for year
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Cash at bank
Cash in hand
£
4,908
804
5,712
1,914
1,178
3,092
2,620
2,994
2025
£
4,866
2,753
7,619
2025
£
36,198
1,180
37,378
Equipment
Total
£
4,908
804
5,712
1,914
1,178
3,092
2,620
2,994
2024
£
17,107
2,330
19,437
2024
£
18,117
70
18,187

11

The Hive Silsden CIO

Notes to the accounts continued

for the year ended 30 April 2025

8 Creditors and accruals
Creditors
Accruals
Deferred income
Taxation and social security
Other creditors
2025
£
3,795
1,620
1,250
981
422
8,068
2024
£
5,245
1,620
-
1,323
440
8,628

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £29,121 (previous year: £22,642).

12

The Hive Silsden CIO

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 April 2025

2025
2024
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
64,695
23,351
General hire
25,076
20,065
Activities and events income
19,599
19,047
Pre-school income
73,545
43,544
Fundraising
3,206
1,526
Other income
8,939
8,640
Bank interest
178
-
Total income
195,238
116,173
Expenditure
Salaries and NI
130,304
96,579
Staff training
855
640
Events and activities
7,619
6,611
Freelance and casual workers
619
2,591
Volunteer expenses
71
399
Marketing and publicity
630
1,045
Rates
348
319
Utilities
7,395
4,096
Insurance
1,605
1,653
Phone and broadband
1,549
1,257
Licences
1,080
1,405
Repairs, maintenance and cleaning
9,864
12,852
Equipment
1,032
430
Printing, postage and stationery
1,698
1,216
Software and IT
2,742
1,286
Other administrative costs
238
379
Food and refreshments
2,333
1,430
Memberships and subscriptions
883
1,459
Independent examination
1,620
1,620
Professional services
6,461
2,350
Banking charges
243
1,385
Depreciation
1,178
1,062
Total expenditure
180,367
142,064
Net income / (expenditure)
14,871
(25,891)
Transfers between funds
3,000
3,813
Net movement in funds
17,871
(22,078)
Fund balances brought forward
(16,479)
5,599
Fund balances carried forward
1,392
(16,479)
2025
Restricted
funds
£
39,928
-
-
-
-
-
-
39,928
34,172
102
766
-
-
-
-
3,453
600
-
-
2,100
269
12
-
13
22
25
-
-
-
-
41,534
(1,606)
(3,000)
(4,606)
42,763
38,157
2024
Restricted
funds
£
57,172
-
-
-
-
-
57,172
14,032
550
887
-
-
-
-
2,738
-
-
-
-
251
352
-
-
-
-
-
-
-
-
18,810
38,362
(3,813)
34,549
8,214
42,763
2025
Total
funds
£
104,623
25,076
19,599
73,545
3,206
8,939
178
235,166
164,476
957
8,385
619
71
630
348
10,848
2,205
1,549
1,080
11,964
1,301
1,710
2,742
251
2,355
908
1,620
6,461
243
1,178
221,901
13,265
-
13,265
26,284
39,549
2024
Total
funds
£
80,523
20,065
19,047
43,544
1,526
8,640
-
173,345
110,611
1,190
7,498
2,591
399
1,045
319
6,834
1,653
1,257
1,405
12,852
681
1,568
1,286
379
1,430
1,459
1,620
2,350
1,385
1,062
160,874
12,471
-
12,471
13,813
26,284

13