2025-08-31-accounts

HLC Friends

Annual Report and Financial Statements

For the year ended 31[st] August 2025

HLC Friends (1208438)

Registered Charity Number: 1208438

Trustees’ Annual Report

For the period 1[st] September 2024 to 31[st ] August 2025

The Trustees present their annual report and financial statements of the charity for the year ended 31[st] August 2025. The financial statements have been prepared in accordance with the accounting policies set out in Note 2 to the Accounts, the Charities Act 2011, the Accounting and Reporting by Charities: Statement of Recommended Practice and the Financial Reporting Standard (FRS 102).

Objectives and Activities

The object of the association (the objects) is to advance the education of pupils in the school in particular by: 2.1 developing effective relationships between the staff, parents and others associated with the school. 2.2 engaging in activities or providing facilities or equipment which support the school and advance the education of the pupils.

The Trustees can apply income and capital at their absolute discretion towards the furtherance of the Charity’s objectives.

The Trustees have had regard to the Charity Commission guidance on public benefit.

Achievements and Performance

Charitable activities

The Trustees met and communicated throughout the year to conduct the charity business and discuss fundraising activities, application of funds and restricted projects.

Financial Review

The financial position of the Charity is healthy, the balance sheet has remained strong throughout the year.

Structure, Governance and Management

Governing Document

The Charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of trustees

There must be a minimum of two trustees and the Board of Trustees can appoint new trustees at any time.

Year Ended 31[st] August 2025

HLC Friends (1208438)

Reference and Administrative Details

Registered Charity Number 1208438

Principal Address

HLC Friends Clarence Drive Harrogate HG1 2QG

Trustees

Hannah Luck Victoria Austin

Bankers

Barclays 25 James Street Harrogate North Yorkshire HG1 1QX

Signed on behalf of the Board of Trustees of the HLC Friends

…………………………………..

Mrs H Luck

Chair of Trustees

2026-05-04

Date: …………………………….

Year Ended 31[st] August 2025

HLC Friends (1208438)

Independent Examiner’s Report

to the Trustees of HLC Friends

I report to the trustees on my examination of the accounts of the above charity (“the Charity”) for the year ended 31 August 2025 which are set out on pages 5 to 10

Responsibilities and basis of report

As the charity's trustees, 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 Charity’s accounts carried out under section 145 of the 2011 Act and 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 (other than that disclosed below *) which gives me cause to believe that in, any material respect:

• the accounting records were not kept in accordance with section 130 of the Charities Act; or

• the accounts did not accord with the accounting records; or

• the accounts did not comply with the applicable requirements concerning the form and content 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.

Signed

…………………………………..

Gyles Behbood

On behalf of:

Thompsons Chartered Accountants 7 Princes Square Harrogate HG1 1ND

2026-04-14

Date: …………………………….

Year Ended 31[st] August 2025

HLC Friends (1208438)

Financial Statements

Statement of Financial Activities

Year Ended 31st August 2025

Notes Unrestricted Funds Restricted Funds £ £	2025 Total £	2024 Total £
Income and donations from: Activities and events Fundraising 3 10,818 702 Uniform shop 11,522 - Book sales - - Winter Ball 992 21,081	11,520 11,522 - 22,073	10,004 8,176 895 -
TOTAL INCOME AND DONATIONS 23,332 21,783	45,115	19,075
Expenditure on: Raising Funds Uniform 331 - Activities, trips and treats 2.510 - Event costs (incl. Prom expenses) 8,639 9,161 Accountancy fees 960 - Advertising, postage and stationery - - Teacher gifts 199 - Starters and leavers costs 100 - Charitable activities and grants 4 Playground repairs - 47,005 Other - -	331 2,510 17,800 960 - 199 100 - -	824 4,075 7,176 960 65 347 700 - 912
TOTAL EXPENDITURE 12,739 56,166	68,905	15,058
Net surplus 10,593 (34,383) Bank interest received 969 -	(23,790) 969	4,017 -
NET SURPLUS/(DEFICIT) 11,562 (34,383)	(22,821)	4,017
Reconciliation of Funds Total Funds Brought Forward 52,718 40,001 Restricted fund deficit reallocation - -	92,719 -	88,702 -
TOTAL FUNDS CARRIED FORWARD 64,280 5,618	69,898	92,719

Year Ended 31[st] August 2025

HLC Friends (1208438)

Balance Sheet

As at 31[st] August 2025

As at 31stAugust 2025
Notes	2025 Funds £	2024 Funds £
Fixed Assets: Fixtures and Fittings 5	-	-
TOTAL FIXED ASSETS	-	-
Current Assets: Debtors 6 Cash at bank and in hand	4,700 66,158	6,511 87,168
TOTAL CURRENT ASSETS	70,858	93,679
Creditors: amounts falling due within oneyear 7	960	960
Net current assets:	69,898	92,719
TOTAL NET ASSETS:	69,898	92,719
Funds: 8 Unrestricted funds: Restricted funds:	64,280 5,618	52,718 40,001
TOTAL FUNDS:	69,898	92,719

2026-05-04

The financial statements were approved by the Board of Trustees on …………………………… and were signed on its behalf by:

…………………………………………

Mrs H Luck

Chair of Trustees

The notes form part of these financial statements.

Year Ended 31[st] August 2025

HLC Friends (1208438)

Notes to The Financial Statements

1. Basis of Preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value, with the exception of investments which are included at market value.

The accounts 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); the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102); and, the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

2. Accounting Policies

2.1 Income

• Income is recognised in the Statement of Financial Activities (SoFA) when the Charity becomes entitled to the resources, it is more likely than not that the Charity will receive the resources, and the monetary value can be measured with sufficient reliability.

• Income from interest is included in the accounts when receipt is probable, and the amount receivable can be measured reliably.

2.2 Expenditure and Liabilities

• Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the Charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

• Where the Charity gives a grant with conditions for its payment being a restricted purchase 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.

• Where there are no conditions attached to the grant that enables the Charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

3. Fundraising

2025 £	2024 £
Christmas Fair 2,703 Quiz night - Other 8,817	3,910 1,354 4,740
TOTAL 11,520	10,004

4. Charitable Activities and Grants Awarded

The Charity made the following material grants to institutions:

The Charity made the following material grants to institutions:
2025 £	2024 £
Harrogate Ladies College – 6th form ball - Highfield Preparatory School 47,005 Other -	912 - -
TOTAL 47,005	912

Year Ended 31[st] August 2025

HLC Friends (1208438)

5. Fixed Asset Investments

Fixtures & Fittings £ Other £	Total £
Net book value as at 1 Sep 24 - - Additions - - Disposals - -	- - -
Net book value as at 31 Aug 25 - -	-

6. Debtors

2025 £	2024 £
Amounts owed by Harrogate Ladies college 4,700 Prepayments -	4,621 1,890
TOTAL 4,700	6,511

7. Creditors: amounts falling due within one year

2025 £	2024 £
Accruals 960 Amounts owed to Harrogate Ladies college -	960 -
TOTAL 960	-

8. Charity Funds

	Opening	Incoming	Resources	Donations and
	Funds	Resources	Expended	grants awarded	Closing Funds
	£	£	£	£	£
Unrestricted Funds	52,718	24,301	(12,739)	-	64,280
Restricted Funds	40,001	21,783	(9,161)	(47,005)	5,618

9. Trustee Renumeration and Benefits

No trustees were paid any remuneration or received any other benefits from an employment or voluntary work with the charity or a related entity during the year. No trustee expenses were incurred during the year

Year Ended 31[st] August 2025

REF. NUMBER OTJXF-JBBXM-7HUHS-V8SST DOCUMENT COMPLETED BY ALL PARTIES ON 04 MAY 2026 21:00:16 UTC SIGNER TIMESTAMP SIGNATURE
GYLES BEHBOOD EMAIL [e-mail] SENT 14 APR 2026 15:51:22 VIEWED 14 APR 2026 16:00:30
SHARED VIA LINK SIGNED 14 APR 2026 16:00:48 IP ADDRESS 81.149.164.240 LOCATION HAMPTON, UNITED KINGDOM
HANNAH LUCK EMAIL [e-mail] SENT 14 APR 2026 15:51:22 VIEWED 04 MAY 2026 20:59:42
SHARED VIA LINK SIGNED 04 MAY 2026 21:00:16 IP ADDRESS 83.105.230.221 LOCATION HECKMONDWIKE, UNITED KINGDOM

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