ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024
HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1193310
Castle View Accounting Ltd Ground Floor Offices
53 High Street Arundel West Sussex BN18 9AJ
HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
CONTENTS
| Page 3 | Legal and Administrative Information |
|---|---|
| Pages 4 to 5 | Trustees' Report |
| Page 6 | Statement of Financial Activities |
| Page 7 | Balance Sheet |
| Pages 8 to 15 | Notes to the Financial Statements |
| Page 16 | Independent Examiner's Report |
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1193310 DATE OF REGISTRATION 28th January 2021 START OF FINANCIAL YEAR 1st January 2024 END OF FINANCIAL YEAR 31st December 2024 TRUSTEES AT 31ST DECEMBER 2024 Rabina Nawaz Max Dewdney Lillian Gerber Clive Bower LEGAL STATUS Charitable Incorporated Organisation GOVERNING INSTRUMENT CIO - Foundation Registered 28th January 2021
OBJECTS
For the public benefit, to further or benefit the residents of the London Borough of Waltham Forest and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by association 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 interest of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the resident. In furtherance of these objects but not otherwise, the Trustees shall have the power: a) To establish or secure the establishment of a community centre and maintain or manage or co-operate with any statutory authority in such maintenance and management of such a centre for activities promoted by the Charity in furtherance of the above objects.
CORRESPONDENCE ADDRESS 41 Millfield Avenue London E17 5HH PRIMARY BANKERS The Co-operative Bank Plc P.O Box 1011 Ballon Street Manchester M60 4EP INDEPENDENT EXAMINERS Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31ST DECEMBER 2024
Objectives and Activities
The charity’s purpose is to maintain and run a small hall and grounds for the use of the public of Waltham Forest at low cost and to run activities at and from the site.
As well as hiring out the hall and grounds, the charity runs a Community Outdoor Group which has cycling as its central activity, and a Community Social Activity Group which is a meeting group of needleworkers whose produce is distributed to hospitals and children’s charities and this year introduced a community horticultural and herb growing group.
The Trustees have had regard for the charity’s activities to be exclusively for the public benefit.
Achievements and Performance
The Hub hall and grounds continue to be used for as a very popular venue for children’s parties (a total of 51 bookings), weekly exercises for the elderly, personal physical training, dancing, martial arts, cycling, dog training and many other activities.
There is no comparable facility for the use of the public in the immediate area of the Hub, and the facility of having a large fenced outdoor area (which includes a large semi-permanent marquee so that, even in inclement weather, activities can continue) that can be private to the hirer is almost unique in Waltham Forest.
The Community Outdoor Group ran coaching groups for young people on balance bikes, BMX and mountain bikes and cycle mechanics, including running cycling classes for local schools.
Our operation also covers BMX cycling based at Gooseley Playing Fields in Newham, partnering with the Custom House and Canning Town Renewal Project.
The Community Outdoor Group activity was grant funded or sponsored by Clarion Housing, L&Q Housing, Sports England, Go!London and Waltham Forest Council.
The Horticultural and Herb Growing Group provides a weekly group session developing part of the Hub Grounds and teaching members plant growing skills and has been grant funded by Clarion Housing and Waltham Forest Council.
A local SEND group continues to take advantage of the Hub as being a safe and secure space for youngsters to take part in communal activities.
The Trustees are continuing to negotiate with the local Council and others towards the building of a new hall on the site. We have secured planning permission for the proposed new building but are still negotiating a 30 year lease at a peppercorn rent.
Financial Review
The charity’s main income is associated with the hiring of the hall and grounds. This fund was in robust shape at the end of the period.
The Community Outdoor Group is well funded through grants, and care is taken to ensure that the funds supporting these activities to not go into deficit.
The Horticultural Group is also grant funded, also carefully monitored.
The Community Social Activity Group continues to be funded by Waltham Forest Council in recognition of this important activity.
The charity is building up reserves from unrestricted funds towards costs that will be incurred by the new building. The reserves are also held towards unanticipated maintenance costs.
The charity is financially strong in relation to its commitments.
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2024
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Activities for Generating Funds 3b Investment Income 3c Other Incoming Resources 3d TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 1,821 49,008 50,829 99,001 25,140 - 25,140 21,927 - - - - 1,160 - 1,160 - 28,121 49,008 77,129 120,929 20,352 51,951 72,303 78,257 960 - 960 900 21,312 51,951 73,263 79,157 6,810 (2,943) 3,867 41,771 25,199 52,219 77,418 35,647 (125) 125 - - 31,884 49,401 81,285 77,418 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 8 to 15 form part of these financial statements.
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HIGHAM HILL HUB CIO ltharitatAe Incorwrated Organisatsonl BALANCE SHEET AS AT 31ST DECEMBER 2024 TOTAL 31.D•c44 TOTAL 31-DÈcQ3 Fundi Funds Flxed A•s•t• TanoiblB Assets Investrrent5 Totsl Flx•d A•Mt• C¥rr•nt A6Mts D•btors & Prepa Ceth at 8ènk èftd in Hgthd Totsl Curr•ntAwts 49,401 4W1 82,245 81245 7B,318 78,318 Cr•dKor& AmwrtB f¥#bng du• TrIn ( year NET cuRAEl ASSETS 31084 4WI 81,28S 77,418 TQTAL ASSETS cwr•nt IW 31.884 49.401 11.285 77,418 Cr•dknr•: Idlirya in mLYe on• ye•r NET Aa8Ef8 49.401 Bl.285 77.418 Fyftdi of th• Ch•rlty Ganeral Funds Re&trtt8d FundB 31,884 31,884 40.401 25,199 52.219 49.401 Tot1 Fund• 31,884 49,401 81,28S gngd on thetr tth8NbyTru&t¢e. Printed Nam& OLI VÉ
HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements 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 (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services has been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
Investment Gains and Losses
This included any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £1,500. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Fixtures, Fittings and Equipment
25% - Reducing Balance Basis
2. TANGIBLE FIXED ASSETS
The CIO held no fixed assets during this or the previous financial period.
The annual commitments under non-cancelling operating leases and capital commitments are as follows:
31st December 2024 : None
31st December 2023 : None
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gifts & Donations Grants Received 5 b) Activities for Generating Funds Premises Hire Subscriptions Income c) Investment Income Interest d) Other Incoming Resources Sundry Income |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 1,250 - 1,250 2,694 571 49,008 49,579 96,307 1,821 49,008 50,829 99,001 22,405 - 22,405 18,146 2,735 - 2,735 3,781 25,140 - 25,140 21,927 - - - - - - - - 1,160 - 1,160 - 1,160 - 1,160 - |
|---|---|
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
4. RESOURCES EXPENDED
| a) Cost of Charitable Activities Administrative Expenses Cleaning Costs Coaching Costs Community Outdoor Project 5 Community Social Club Costs 5 Equipment Costs Insurance Costs Licenses & Subscriptions Parking Costs Refreshments Refunds Rent & Rates Repairs & Maintenance Sundry Expenses Telephone Costs b) Governance Costs Independent Examiners Fees 9 |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024 2023 £ £ £ £ 4,871 - 4,871 842 1,500 - 1,500 1,436 1,421 - 1,421 - - 51,651 51,651 63,811 - 300 300 700 574 - 574 1,286 1,179 - 1,179 1,066 343 - 343 - 108 - 108 - 325 - 325 - 4,574 - 4,574 3,605 2,899 - 2,899 3,032 2,088 - 2,088 2,478 311 - 311 - 160 - 160 - 20,352 51,951 72,303 78,257 960 - 960 900 960 - 960 900 |
|---|---|
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Clarion Futures COG Clarion Futures Horticultural COG Foundation Futures Grant Compass Wellbeing Grant Crest William Morris Big Local Grant Geraint Thomas Cycling Trust Grant Go London Van Project Horticultural Project Grant L&Q Grant L&Q Stadium Grant LBWF COG Grant LBWF Grant Social Prescribing Grant LBWF Highams Park Ward Grant LBWF Hub Youth Pilot Project Grant LBWF Roots Grant LBWF Ward Grant Community Social Group Locality Hub Development Grant London Marathon Trust Grant Sainsbury's Neighbourly Grant Sports England Upshot Grant TfL Walking & Cycling Grant VAYG Diverting Project Grant |
Balance Transfer of Balance 01-Jan-24 Income Expenditure Funds 31-Dec-24 £ £ £ £ £ 662 3,000 - - 3,662 - 7,100 1,574 - 5,526 3,632 - 475 - 3,157 18,121 - 8,264 - 9,857 744 - 744 - - 190 - - - 190 - 16,045 9,782 - 6,263 1,424 - 1,270 - 154 - 6,000 4,564 - 1,436 3,302 - 3,302 - - 5,000 - - - 5,000 - 1,771 1,896 125 - - 530 - - 530 6,862 - 3,545 - 3,317 1,000 - 625 - 375 50 750 300 - 500 8,200 - 7,702 - 498 353 7,800 6,633 - 1,520 - 500 - - 500 - 5,512 - - 5,512 627 - - - 627 2,051 - 1,275 - 776 52,219 49,008 51,951 125 49,401 |
|---|---|
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
5. RESTRICTED FUNDS (Continued)
PREVIOUS FINANCIAL YEAR
| Clarion Futures COG COG Community Fibre Grant COG Foundation Futures Grant Comic Relief Grant Community Club Savings Community Social Club Compass Wellbeing Grant Crest William Morris Big Local Grant Geraint Thomas Cycling Trust Grant Horticultural Project Grant Hub ESC Lottery Fund L&Q Stadium Grant LBWF COG Grant LBWF Highams Park Ward Grant LBWF Hub Ward Grant LBWF Hub Youth Pilot Project Grant LBWF Marquee Grant LBWF Roots Grant LBWF Ward Grant Community Social Group LBWF Ward Grant Mower Locality Hub Development Grant London Marathon Trust Grant Lottery Fund Gates Grant Mayor's Office Marquee Grant St Mungos Grant TfL Walking & Cycling Grant VAYG Diverting Project Grant |
Balance Transfer of Balance 01-Jan-23 Income Expenditure Funds 31-Dec-23 £ £ £ £ £ 3,830 5,000 8,168 - 662 1,154 - 1,154 - - 3,970 - 338 - 3,632 - - 66 66 - (62) - - 62 - (7) - - 7 - - 22,150 4,029 - 18,121 - 1,000 256 - 744 - 3,250 3,060 - 190 - 5,000 3,576 - 1,424 - 4,950 4,950 - - - 7,000 3,698 - 3,302 - 5,000 - - 5,000 - 700 1,305 605 - - - 25 25 - - 9,950 3,088 - 6,862 1,250 - 1,250 - - - 1,000 - - 1,000 - 750 700 - 50 - 757 757 - - - 10,000 1,800 - 8,200 - 7,800 7,447 - 353 845 - 845 - - - - 190 190 - - - 128 128 - - 5,000 4,373 - 627 - 7,000 4,949 - 2,051 10,980 96,307 56,151 1,083 52,219 |
|---|---|
Restricted funds are wholly represented by the Charity's cash reserves and are to be expended as specified above.
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial period.
7. CASH AT BANK AND IN HAND
| Unrestricted | Restricted | TOTAL TOTAL |
|
|---|---|---|---|
| Fund | Fund | 31-Dec-24 31-Dec-23 |
|
| £ | £ | £ £ |
|
| Cash at Bank & in Hand | 32,844 | 49,401 82,245 78,318 |
|
| 32,844 | 49,401 82,245 78,318 |
||
| 8. DEBTORS AND PREPAYMENTS Sundry Debtors |
Unrestricted Fund £ - |
Restricted Fund £ |
TOTAL TOTAL 31-Dec-24 31-Dec-23 £ £ - - - |
| - | - - - |
||
| 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Independent Examiners Fees |
Unrestricted Fund £ 960 |
Restricted Fund £ |
TOTAL TOTAL 31-Dec-24 31-Dec-23 £ £ - 960 900 |
| 960 | - 960 900 |
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial period.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Dec-24 31-Dec-23 £ £ £ £ - - - - 31,884 49,401 81,285 77,418 - - - - 31,884 49,401 81,285 77,418 |
|---|---|
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2024
12. STAFF COSTS AND NUMBERS
The Charity employed no members of staff during this or the previous financial period.
13. TRUSTEES AND OTHER RELATED PARTIES
The only payments made to the Trustees consisted of reimbursements of expenses incurred in furthering the Charity's objects and no direct benefits were received by the Trustees during the financial period.
No other payments were made to trustees or any persons connected with them during this financial period. No other material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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HIGHAM HILL HUB CIO
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Higham Hill Hub CIO on the accounts for the year ended 31st December 2024 set out on pages 6 to 15.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the Charities Act,
-
follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act; and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 30th September 2025
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