CHARITY REGISTRATION NUMBER: 1205128
Warren Hub Leigh Park Unaudited Financial Statements
31 March 2025
TML
Chartered Certified Accountants TML House 1a The Anchorage Gosport Hampshire PO12 1LY
Warren Hub Leigh Park
Financial Statements
Period from 10 October 2023 to 31 March 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Statement of financial activities | 3 |
| Statement of financial position | 4 |
| Notes to the financial statements | 5 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 9 |
Warren Hub Leigh Park
Trustees' Annual Report
Period from 10 October 2023 to 31 March 2025
The trustees present their report and the unaudited financial statements of the charity for the period ended 31 March 2025.
Reference and administrative details
Registered charity name Warren Hub Leigh Park Charity registration number 1205128 Principal office Warren Hub Leigh Park Sandleford Road Havant PO9 4LR
The trustees
Accountant
Mrs H Sparks (Appointed 10 October 2023) (Served from 10 October 2023 to Mrs K Henwood 26 January 2026) Mrs V Barrett (Appointed 10 October 2023) Mrs F Wright (Appointed 15 January 2026) TML Chartered Certified Accountants TML House 1a The Anchorage Gosport Hampshire PO12 1LY
Objectives and activities
The purposes of the charity as set out in its governing document is to relieve the needs of those with special impairments by providing financial assistance to access professional support to improve their ability to communicate by:-
i. Assisting parents with strategies for children who display challenging behaviour and emotional delays.
- ii. Providing support groups for parents and children with additional needs,and
iii. Offering social interaction for children with other children and offering parents respite.
1
Warren Hub Leigh Park
Trustees' Annual Report (continued)
Period from 10 October 2023 to 31 March 2025
The trustees' annual report was approved on 29 January 2026 and signed on behalf of the board of trustees by:
Mrs H Sparks Trustee
Mrs V Barrett Trustee
Mrs F Wright Trustee
2
Warren Hub Leigh Park
Statement of Financial Activities
Period from 10 October 2023 to 31 March 2025
| Period from | 10 Oct | 23 to | ||
|---|---|---|---|---|
| 31 Mar 25 | ||||
| Unrestricted | ||||
| funds | Total | funds | ||
| Note | £ | £ | ||
| Income and endowments | ||||
| Donations and legacies | 4 | 5,610 | 5,610 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Total income | 5,610 | 5,610 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| Expenditure | ||||
| Expenditure on charitable activities | 6,114 | 6,114 | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Total expenditure | 6,114 | 6,114 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Net expenditure and net movement in funds | (504) | (504) | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| Reconciliation of funds | ||||
| Total funds brought forward | – | – | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Total funds carried forward | (504) ৶৶৶৶৶৶৶ |
(504) ৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 5 to 7 form part of these financial statements.
3
Warren Hub Leigh Park
Statement of Financial Position
31 March 2025
| 31 March 2025 | ||
|---|---|---|
| 31 Mar 25 | ||
| Note | £ | |
| Current assets | ||
| Cash at bank and in hand | 133 | |
| Creditors: amounts falling due within one year | 6 | 637 |
| ৄৄৄৄ | ||
| Net current liabilities | 504 | |
| ৄৄৄৄ | ||
| Total assets less current liabilities | (504) | |
| ৄৄৄৄ | ||
| Net liabilities | (504) | |
| ৶৶৶৶ | ||
| Funds of the charity | ||
| Unrestricted funds | (504) | |
| ৄৄৄৄ | ||
| Total charity funds | 7 | (504) ৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 29 Jan 26, and are signed on behalf of the board by:
Mrs H Sparks Trustee
Mrs V Barrett Trustee
Mrs F Wright Trustee
The notes on pages 5 to 7 form part of these financial statements.
4
Warren Hub Leigh Park
Notes to the Financial Statements
Period from 10 October 2023 to 31 March 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is a Charitable Incorporated Organisation. The address of the principal office is 8 Cotswold Close, Havant, PO9 5BY, United Kingdom.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
No significant judgements have been made by the directors in preparing these financial statements.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
5
Warren Hub Leigh Park
Notes to the Financial Statements (continued)
Period from 10 October 2023 to 31 March 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are 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. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
4. Donations and legacies
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2025 | |
| £ | £ | |
| Donations | ||
| Donations | 5,610 | 5,610 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
6
Warren Hub Leigh Park
Notes to the Financial Statements (continued)
Period from 10 October 2023 to 31 March 2025
5. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
6. Creditors: amounts falling due within one year
| 31 Mar 25 | |||||
|---|---|---|---|---|---|
| £ | |||||
| Accruals and deferred income | 637 | ||||
| ৶৶৶৶ | |||||
| Analysis of charitable funds | |||||
| Unrestricted funds | |||||
| At | At | ||||
| 10 October | 20 | 31 | March 202 | ||
| 23 | Income | Expenditure | 5 | ||
| £ | £ | £ | £ | ||
| General funds | – | 5,610 | (6,114) | (504) | |
| ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶ |
7. Analysis of charitable funds
8. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2025 | |
| £ | £ | |
| Current assets | 133 | 133 |
| Creditors less than 1 year | (637) | (637) |
| ৄৄৄৄ | ৄৄৄৄ | |
| Net liabilities | (504) ৶৶৶৶ |
(504) ৶৶৶৶ |
7
Warren Hub Leigh Park
Management Information Period from 10 October 2023 to 31 March 2025
The following pages do not form part of the financial statements.
8
Warren Hub Leigh Park
Detailed Statement of Financial Activities
Period from 10 October 2023 to 31 March 2025
| Period from 10 October 2023 to 31 March 2025 | |
|---|---|
| Period from | |
| 10 Oct 23 to | |
| 31 Mar 25 | |
| £ | |
| Income and endowments | |
| Donations and legacies | |
| Donations | 5,610 |
| ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄ | |
| Total income | 5,610 |
| ৶৶৶৶৶৶৶ | |
| Expenditure | |
| Expenditure on charitable activities | |
| Purchases | 3,252 |
| Repairs and maintenance | 1,790 |
| Insurance | 136 |
| Formation expenses | 300 |
| Accountancy fees | 636 |
| ৄৄৄৄৄৄৄ | |
| 6,114 | |
| ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄ | |
| Total expenditure | 6,114 |
| ৶৶৶৶৶৶৶ | |
| ৄৄৄৄৄৄৄ | |
| Net expenditure | (504) |
| ৶৶৶৶৶৶৶ |
9