Charity registration number: 1195149 **THE HUB AT WESTHOUGHTON TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** ADC Accountants Limited ## **The Hub At Westhoughton Contents** ||**Page**| |---|---| |Trustees' Report|1—3| |Independent Examiner's Report|4| |Statement of Financial Activities|5| |Statement of Financial Position|6| |Notes to the Financial Statements|7—10| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities|11—12| **The Hub At Westhoughton Trustees' Report For The Year Ended 31 March 2025** The trustees present their report and the financial statements for the year ended 31 March 2025. ## **Achievements and Performance** ## **Main Achievements** I am pleased to present the annual report for The Hub at Westhoughton covering the period 2024 to 2025. This report encapsulates our journey over the past year, highlighting our achievements, challenges, and strategic initiatives. The past year has been a successful and transformative period for The Hub at Westhoughton as we continued our mission of providing a well-equipped local community facility that is open and accessible to all. Throughout this report, you will find a comprehensive overview of our activities, partnerships, and achievements. From new activity sessions, community engagement projects, investment in other projects across Westhoughton. I would like to point out our Senior Management Team for gratitude as they continue to secure all of the grants that fund our activities and services. Anna and Jayne continue to manage the Charity, Building and Resources to ensure that we are more than just going concern, we are a well-resourced, well run, charity and local asset, with over 150 groups and a footfall over 4000 customers a week using our facilities. As we reflect on the past year's achievements and look ahead to the future, we would like to reaffirm our commitment to excellence, collaboration, and inclusivity. With your continued support and guidance, I am confident that The Hub at Westhoughton will continue to be a driving force for positive change within our community. Thank you for your continued trust and belief in our mission The range of skills, knowledge, experience and contacts we bring to the table is amazing. I am proud of what we have achieved this year in challenging circumstances. With this in mind, I commend this report and wish all our team, participants and friends’ safety, good health and warm wishes in this ever evolving landscape. ## **Reference and Administrative Details** ## **Trustees** Mr David Chadwick Mrs Karen Millington (appointed 19/07/2024) Mrs Lynne Traynor - Chair Mrs Lisa Walton Mrs Anne-Marie Watters Mr Ryan Battersby (appointed 25/07/2025) Mrs Pauline Rowley (appointed 25/07/2025) ## **Charity Number** 1195149 ## **Principal Address** Central Drive Westhoughton BL5 3DS ## **Independent Examiner** Mr Steven Hodson FCCA ADC Accountants Limited Association of Chartered Certified Accountants 15 Market Street Standish Page 1 **The Hub At Westhoughton Trustees' Report (continued) For The Year Ended 31 March 2025** Wigan Lancashire WN6 0HW Page 2 **The Hub At Westhoughton Trustees' Report (continued) For The Year Ended 31 March 2025** The trustees' report was approved by the board of trustees and signed on its behalf by: Mrs Lynne Traynor Trustee 22/12/2025 Page 3 **The Hub At Westhoughton Independent Examiner's Report to the Trustees of The Hub At Westhoughton For The Year Ended 31 March 2025** I report to the trustees on my examination of the accounts of The Hub At Westhoughton (the Trust) for the year ended 31 March 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed 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: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and contents 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 accounts to be reached. Mr Steven Hodson FCCA 22/12/2025 15 Market Street Standish Wigan Lancashire WN6 0HW Page 4 ## **The Hub At Westhoughton Statement of Financial Activities For The Year Ended 31 March 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Charitable activities:
**5**
Other activities
Charitable activities
**NET (EXPENDITURE)/INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**2025**
**Unrestricted**
**funds**
**£**
6,451
170,904|**2024**
**Unrestricted**
**funds**
**£**
53,558
139,237| |---|---|---| ||177,355|192,795| ||(178,929)
(14,270)|(151,703)
(19,370)| ||(193,199)|(171,073)| ||(15,844)|21,722| ||(15,844)
27,547|21,722
5,825| ||11,703|27,547| The notes on pages 7 to 10 form part of these financial statements. Page 5 ## **The Hub At Westhoughton Statement of Financial Position As At 31 March 2025** |**Notes**
**CURRENT ASSETS**
Debtors
**9**
Cash at bank and in hand
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**Creditors: Amounts Falling Due After More Than One Year**
**10**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**11**
On behalf of the board|**2025**
**Unrestricted**
**funds**
**£**
397
12,786|**2024**
**Total**
**funds**
**£**
260
28,007| |---|---|---| ||13,183
13,183|28,267
28,267| ||13,183|28,267| ||(1,480)|(720)| ||11,703|27,547| ||11,703|27,547| ||11,703|27,547| |||| ## Mrs Anne-Marie Watters Trustee 22/12/2025 The notes on pages 7 to 10 form part of these financial statements. Page 6 **The Hub At Westhoughton Notes to the Financial Statements For The Year Ended 31 March 2025** ## 1. **General Information** The Hub At Westhoughton is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1195149. The principal address is Central Drive, Westhoughton, BL5 3DS. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements 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 Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Incoming Resources** All incoming resources are recognized when the Trust has entitlement to the funds, certainty of receipt and the amount can be measured with sufficient reliability. ## **• Grants Receivable** Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. ## **• Donations** Donations are recognized on a receivable basis where there is certainty of receipt and the amount can be reliably measured. **• Other Income** Other income, including the hire of facilities, is recognized in the period it is receivable and to the extent the goods have been provided or on completion of the service. ## 2.3. **Resources Expended** All expenditure is recognised in the period in which a liability is incurred and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of the resource and depreciation charges allocated on the portion of the asset’s use. ## 2.4. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 3. **Income from Donations and Legacies** Page 7 ## **The Hub At Westhoughton Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** |Grants
4.
**Income from Other Trading Activities**
Income from other trading activities
Shop income
5.
**Analysis of Expenditure**
Other activities
Charitable activities
Other activities
Charitable activities|**Activities**
**undertaken**
**directly**
**£**
-
14,270|**2025**
**Unrestricted **
**funds**
**£**
6,451|**2024**
**Unrestricted**
**funds**
**£**
53,558| |---|---|---|---| |||**2025**
**Unrestricted**
**funds**
**£**
143,458
27,446|**2024**
**Unrestricted**
**funds**
**£**
126,825
12,412| |||170,904|139,237| |||**Support**
**costs**
(see note 6)
**£**
178,929
-|**2025**
**Total**
**£**
178,929
14,270| ||14,270|178,929|193,199| ||**Activities**
**undertaken**
**directly**
**£**
-
19,370|**Support**
**costs**
(see note 6)
**£**
151,703
-|**2024**
**Total**
**£**
151,703
19,370| ||19,370|151,703|171,073| Page 8 **The Hub At Westhoughton Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## 6. **Support Costs** |Employee costs
General administration
Governance costs
Employee costs
Premises expenses
General administration
Governance costs
7.
**Staff Costs**
Staff costs were as follows:
**2025**
**£**
Wages and salaries
131,169|**2025**
**Other**
**activities**
**£**
131,232
46,277
1,420| |---|---| ||178,929| ||**2024**
**Other**
**activities**
**£**
114,293
4,000
30,041
3,369| ||151,703| ||**2024**
**£**
113,271| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. ## 8. **Average Number of Employees** Average number of employees during the year was: NIL (2024: NIL) ## 9. **Debtors** |.
**Debtors**||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |**Due within one year**||| |Other debtors|397|260| Page 9 ## **The Hub At Westhoughton Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## 10. **Creditors: Amounts Falling Due After More Than One Year** |Accruals and deferred income
11.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2024**
**£**
27,547|**Income**
**£**
177,355||**2025**
**£**
1,480
**Expenditure**
**£**
(193,199)|**2024**
**£**
720| |---|---|---|---|---|---| ||||||**As at 31**
**March 2025**
**£**
11,703| ||27,547|177,355||(193,199)|11,703| ||**As at 1 April**
**2023**
**£**
5,825|**Income**
**£**
192,795||**Expenditure**
**£**
(171,073)|**As at 31**
**March 2024**
**£**
27,547| ||5,825|192,795||(171,073)|27,547| ## 12. **Transactions with Trustees** None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. ## 13. **Related Party Disclosures** No Related party transcactions took place during the year. Page 10 **The Hub At Westhoughton Detailed Statement of Financial Activities For The Year Ended 31 March 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Grants and donations
**Other trading activities**
Income
Cafe income
**EXPENDITURE ON:**
**Charitable Activities:**
**Other activities**
Wages and salaries
Staff training
Travel and subsistence expenses
Garden expenses
Hire and leasing of equipment
Repairs, renewals and maintenance
Insurance
Repairs & renewals equipment
Printing, postage and stationery
Advertising and marketing costs
Telecommunications and data costs
Subscriptions
Bank charges
Sundry expenses
Meeting expenses
Accountancy fees
Legal fees
**Charitable activities**
Purchases
**NET (EXPENDITURE)/INCOME**|**2025**
**Total**
**funds**
**£**
6,451|**2024**
**Total**
**funds**
**£**
53,558| |---|---|---| ||6,451
143,458
27,446|53,558
126,825
12,412| ||170,904|139,237| ||177,355
(131,169)
-
(63)
-
(3,659)
(12,081)
(1,630)
(11,888)
(10,937)
(979)
(2,617)
(449)
(113)
(1,665)
(259)
(540)
(880)|192,795
(113,271)
(396)
(626)
(4,000)
(3,505)
(3,807)
(1,465)
(4,373)
(10,093)
(526)
(2,949)
(1,344)
(383)
(1,027)
(569)
(720)
(2,649)| ||(178,929)
(14,270)|(151,703)
(19,370)| ||(14,270)|(19,370)| ||(193,199)|(171,073)| ||(15,844)|21,722| Page 11 **The Hub At Westhoughton Detailed Statement of Financial Activities (continued) For The Year Ended 31 March 2025** Page 12