## **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
**`GYLES@THOMPSONS.ACCOUNTANTS`**
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
**`FRIENDS.CHAIR@HLC.ORG.UK`**
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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