REGISTERED COMPANY NUMBER: CE019440 (England and Wales) REGISTERED CHARITY NUMBER: 1186142
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2025
for
Cleobury Community Hub
Mitis Accountancy Ltd 1 Clerkenleap Cottages Bath Road Broomhall Worcester Worcestershire WR5 3HR
Cleobury Community Hub
Contents of the Financial Statements for the Year Ended 31 December 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | ||
| Independent Examiner's Report | 2 | ||
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Notes to the Financial Statements | 5 | to | 10 |
| Detailed Statement of Financial Activities | 11 |
Cleobury Community Hub (Registered number: CE019440)
Report of the Trustees for the Year Ended 31 December 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of 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).
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
Cleobury Community Hub is a charitable incorporated organisation (CIO), a corporate body defined by the Charities Act 2011. It is controlled and governed by its Constitution
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE019440 (England and Wales)
Registered Charity number
1186142
Registered office
1 Lower Street Cleobury Mortimer Kidderminster Shropshire DY14 8BN
Trustees
N Davis M Melluish (resigned 9/1/25) A J Greaves T Higginson K Bill A Guest
Independent Examiner
Simon Dryden FCCA Mitis Accountancy Ltd 1 Clerkenleap Cottages Bath Road Broomhall Worcester Worcestershire WR5 3HR
Approved by order of the board of trustees on 16 March 2026 and signed on its behalf by:
A Guest - Trustee
Page 1
Independent Examiner's Report to the Trustees of Cleobury Community Hub (Registered number: CE019440)
Independent examiner's report to the trustees of Cleobury Community Hub ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Simon Dryden FCCA The Association of Chartered Certified Accountants
Mitis Accountancy Ltd 1 Clerkenleap Cottages Bath Road Broomhall Worcester Worcestershire WR5 3HR
16 March 2026
Page 2
Cleobury Community Hub
Statement of Financial Activities for the Year Ended 31 December 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 75,690 Other trading activities 2 52,968 Investment income 3 4,240 Total 132,898 EXPENDITURE ON Raising funds 120,962 NET INCOME/(EXPENDITURE) 11,936 RECONCILIATION OF FUNDS Total funds brought forward 172,512 TOTAL FUNDS CARRIED FORWARD 184,448 |
Restricted funds £ 9,848 - - 9,848 19,765 (9,917) 96,695 86,778 |
2025 Total funds £ 85,538 52,968 4,240 142,746 140,727 2,019 269,207 271,226 |
2024 Total funds £ 205,207 47,861 1,406 |
|---|---|---|---|
| 254,474 | |||
| 124,047 | |||
| 130,427 138,780 |
|||
| 269,207 |
The notes form part of these financial statements
Page 3
Cleobury Community Hub (Registered number: CE019440)
Balance Sheet 31 December 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 97,486 CURRENT ASSETS Debtors 8 7,637 Cash at bank 86,481 94,118 CREDITORS Amounts falling due within one year 9 (7,156) NET CURRENT ASSETS 86,962 TOTAL ASSETS LESS CURRENT LIABILITIES 184,448 NET ASSETS 184,448 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 84,069 - 2,709 2,709 - 2,709 86,778 86,778 |
2025 Total funds £ 181,555 7,637 89,190 96,827 (7,156) 89,671 271,226 271,226 184,448 86,778 271,226 |
2024 Total funds £ 175,387 5,858 95,579 101,437 (7,617) 93,820 269,207 269,207 172,512 96,695 269,207 |
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 16 March 2026 and were signed on its behalf by:
A Guest - Trustee
The notes form part of these financial statements
Page 4
Cleobury Community Hub
Notes to the Financial Statements for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance Computer equipment - 25% on cost
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 5
continued...
Cleobury Community Hub
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
2. OTHER TRADING ACTIVITIES
| Cleobury Mortimer school Primary purpose trading INVESTMENT INCOME Solar generation Deposit account interest NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Depreciation - owned assets Other operating leases |
2025 £ 3,965 49,003 52,968 2025 £ 2,772 1,468 4,240 2025 £ 1,226 - |
2024 £ 5,378 42,483 |
|---|---|---|
| 47,861 | ||
| 2024 £ - 1,406 1,406 2024 £ 1,185 3,000 |
3. INVESTMENT INCOME
4. NET INCOME/(EXPENDITURE)
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 109,152 Other trading activities 47,861 Investment income 1,406 Total 158,419 EXPENDITURE ON Raising funds 116,027 NET INCOME 42,392 |
Restricted funds £ 96,055 - - 96,055 8,020 88,035 |
Total funds £ 205,207 47,861 1,406 |
|---|---|---|
| 254,474 | ||
| 124,047 | ||
| 130,427 |
Page 6
continued...
Cleobury Community Hub
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 7. TANGIBLE FIXED ASSETS COST At 1 January 2025 Additions At 31 December 2025 DEPRECIATION At 1 January 2025 Charge for year At 31 December 2025 NET BOOK VALUE At 31 December 2025 At 31 December 2024 |
Land and buildings £ 172,642 6,990 179,632 - - - 179,632 172,642 |
Unrestricted fund £ 130,120 172,512 Plant and machinery £ 1,067 - 1,067 356 177 533 534 711 |
Restricted funds £ 8,660 96,695 Computer equipment £ 3,791 404 4,195 1,757 1,049 2,806 1,389 2,034 |
Total funds £ 138,780 269,207 Totals £ 177,500 7,394 184,894 2,113 1,226 3,339 181,555 175,387 |
Total funds £ 138,780 |
|---|---|---|---|---|---|
| 269,207 |
Included in cost or valuation of land and buildings is freehold land of £179,632 (2024 - £172,642) which is not depreciated.
Within land and buildings is a restricted grant from The National Lottery of £75,000. This grant has a restriction of 5 years from 31 August 2024 and as such is being released to the general fund under a straight line basis for the duration of the restriction.
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Accrued income Prepayments |
2025 £ 293 2,688 4,656 7,637 |
2024 £ 278 1,416 4,164 |
|---|---|---|
| 5,858 |
continued...
Page 7
Cleobury Community Hub
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | ||
|---|---|---|
| Trade creditors Social security and other taxes Pension creditor Accrued expenses |
2025 £ 505 1,043 619 4,989 7,156 |
2024 £ 4,153 2,897 567 - |
| 7,617 |
10. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Hub development fund Sound system fund Double glazing fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Hub development fund Sound system fund Climbing equipment TOTAL FUNDS |
At 1/1/25 £ 172,512 88,055 480 8,160 96,695 269,207 Incoming resources £ 132,898 5,097 1 4,750 9,848 142,746 |
Net movement At in funds 31/12/25 £ £ 11,936 184,448 (9,903) 78,152 (14) 466 - 8,160 (9,917) 86,778 2,019 271,226 Resources Movement expended in funds £ £ (120,962) 11,936 (15,000) (9,903) (15) (14) (4,750) - (19,765) (9,917) (140,727) 2,019 |
At 31/12/25 £ 184,448 78,152 466 8,160 |
|---|---|---|---|
| 86,778 | |||
| 271,226 | |||
| (9,917) | |||
| 2,019 |
continued...
Page 8
Cleobury Community Hub
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
10. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Restricted funds Hub development fund Sound system fund Double glazing fund TOTAL FUNDS |
At 1/1/24 £ 130,120 - 500 8,160 8,660 138,780 |
Net movement in funds £ 42,392 88,055 (20) - 88,035 130,427 |
At 31/12/24 £ 172,512 88,055 480 8,160 |
|---|---|---|---|
| 96,695 | |||
| 269,207 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Rent fund Hub development fund Sound system fund TOTAL FUNDS |
Incoming resources £ 158,419 3,000 93,055 - 96,055 254,474 |
Resources Movement expended in funds £ £ (116,027) 42,392 (3,000) - (5,000) 88,055 (20) (20 (8,020) 88,035 (124,047) 130,427 |
Resources Movement expended in funds £ £ (116,027) 42,392 (3,000) - (5,000) 88,055 (20) (20 (8,020) 88,035 (124,047) 130,427 |
|---|---|---|---|
| 88,035 | |||
| 130,427 |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Hub development fund Sound system fund Double glazing fund TOTAL FUNDS |
At 1/1/24 £ 130,120 - 500 8,160 8,660 138,780 |
Net movement in funds £ 54,328 78,152 (34) - 78,118 132,446 |
At 31/12/25 £ 184,448 78,152 466 8,160 |
|---|---|---|---|
| 86,778 | |||
| 271,226 |
continued...
Page 9
Cleobury Community Hub
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Rent fund Hub development fund Sound system fund Climbing equipment TOTAL FUNDS |
Incoming resources £ 291,317 3,000 98,152 1 4,750 105,903 397,220 |
Resources Movement expended in funds £ £ (236,989) 54,328 (3,000) - (20,000) 78,152 (35) (34) (4,750) - (27,785) 78,118 (264,774) 132,446 |
|---|---|---|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 10
Cleobury Community Hub
| Detailed Statement of Financial Activities for the Year Ended 31 December 2025 INCOME AND ENDOWMENTS Donations and legacies Donations Gift aid Grants Other trading activities Cleobury Mortimer school Primary purpose trading Investment income Solar generation Deposit account interest Total incoming resources EXPENDITURE Raising donations and legacies Other operating leases Insurance Light and heat Telephone and internet Software and stationery Sundries Fundraising costs Plant and machinery Computer equipment Other trading activities Purchases Wages Social security Pensions Administrative expenses Maintenance charges Total resources expended Net income |
2025 £ 38,990 7,298 39,250 85,538 3,965 49,003 52,968 2,772 1,468 4,240 142,746 - 2,825 4,424 610 915 247 8,234 178 1,049 18,482 27,167 80,694 1,660 4,035 6,679 2,010 122,245 140,727 2,019 |
2024 £ 63,083 7,124 135,000 |
|---|---|---|
| 205,207 5,378 42,483 |
||
| 47,861 - 1,406 |
||
| 1,406 | ||
| 254,474 3,000 216 4,246 670 1,315 365 4,775 238 948 |
||
| 15,773 20,396 75,564 793 3,702 6,815 1,004 |
||
| 108,274 | ||
| 124,047 | ||
| 130,427 |
This page does not form part of the statutory financial statements
Page 11