Registered Charity No. 1208705 ## Yorkshire Band of Hope Union UNAUDITED FINANCIAL STATEMENTS for the period ended 31 December 2025 Yorkshire Band of Hope Union TRUSTEES AND PRINCIPAL ADVISORS PRESIDENT: Alan Toon CHAIR OF TRUSTEES: Alan Richards (deceased May 2025) Alan Toon (appointed June 2025) VICE-CHAIR: Joan Forrester TRUSTEES: Joan Forrester Alan Toon Kim Willis Andrew Willis Alan Richards (deceased May 2025) Kathleen Pine (resigned July 2025) PRINCIPAL OFFICE: St. James Church & Parish Centre, St. James Way Huddersfield, HD5 9NG BANKERS: HSBC Plc PO Box 105 33 Park Row Leeds LS1 1LD INVESTMENT MANAGERS: iWealth Financial Limited PO Box 523 Leeds LS17 1NP INDEPENDENT EXAMINER: Beldenn Limited Chartered Accountants Unit 2 Axis Court Nepshaw Lane South Leeds LS27 7UY _Page 1_ ## Yorkshire Band of Hope Union TRUSTEES’ REPORT The trustees submit their report and the financial statements of Yorkshire Band of Hope Union for the period ended 31 December 2025. ## OBJECTIVES AND ACTIVITIES The objectives, set out in the Constitution, are to advance the education of the public, primarily (but not exclusively) children and young people on the effects of alcohol, tobacco and illegal drugs and the benefits of abstinence from those substances in any such ways as the trustees think fit and in accordance with Christian principles through the following activities: - Designing, selling and delivering education and training materials on the effects of alcohol, smoking and illegal drugs to the body and society in general - Training the public in all aspects concerning the misuse of alcohol and drugs in order to promote total abstinence, moral and family welfare and the care and upbringing of children through good parenting skills - Training people responsible for children, in particular by facilitating access to good quality educational materials and courses on the delivery of materials - Running or supporting children’s activities associated to partner charities, churches, schools or community groups in a safe environment and away from the dangers of alcohol and illegal drug use - Partnering with like-minded organisations to further any of the above objectives When planning activities for the year, the trustees have considered Charity Commission’s guidance on public benefit. ## ACHIEVEMENTS AND PERFORMANCE During the three-month period, our staff have been involved in raising the awareness of the dangers of alcohol, tobacco and illegal drugs to: ## **Training Session** 1 training session for church volunteers – 11 adults ## **Community Events** 1 Christmas Tree Festival – 500 adults and children ## **Youth and Children’s Clubs** 2 times helping at a games club at our local library with 14-17 children and 6-14 adults per week Further to the sessions and events which our staff have delivered, they had more opportunities to tell others about our work. Staff attended one online training course with other health professionals. They also attended one in-person event. Staff attended one conference in person and one training event where they found opportunities to engage with other professionals, trustees and volunteers to tell them about our work. Events were attended in the community where our staff were able to share and exchange information about our work and provide information about drugs. _Page 2_ Yorkshire Band of Hope Union TRUSTEES’ REPORT In addition, staff have also promoted our work and raised awareness of the dangers of alcohol, tobacco and illegal drugs through our Facebook page. ## FINANCIAL REVIEW The general fund amounted to £579,724 at 31 December 2025. The Trustees consider the level of funds to be prudent having regard to the charity’s anticipated future requirements. A portfolio of stock market investments is held and professionally managed with the primary purpose of generating both capital growth over the longer term and a regular income stream of modest amount to fund day to day expenditure. At the balance sheet date, the market value of the managed investments amounted to £609,060. Investments are recorded in the balance sheet at cost and hence, unrealised gains or losses are not recognised in the Receipts and Payments Account. ## STRUCTURE, GOVERNANCE AND MANAGEMENT The charity is an incorporated registered charity (number 1208705), operating according to its constitution, which was registered on 18 June 2024. ## **Number of charity trustees** There must be at least three charity trustees. If the number falls below this minimum, the remaining trustee or trustees may act only to call a meeting of the charity trustees or appoint a new charity trustee. The maximum number of charity trustees is 12. The charity trustees may not appoint any charity trustee if as a result the number of charity trustees would exceed the maximum. ## **Appointment of charity trustees** Apart from the first charity trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. ## **Information for new charity trustees** The charity trustees will make available to each new charity trustee, on or before his or her first appointment: a copy of the current version of this constitution; and a copy of the CIO’s latest Trustees’ Annual Report and statement of accounts. The induction process for any newly appointed trustee comprises an initial meeting with the Chair and trustees, followed by a meeting with the chair on investments, and the powers and responsibilities of a trustee. The welcome pack includes a brief history of the CIO, copies of relevant Board minutes, a copy of the latest annual reports and accounts, a copy of the governing constitution and a copy of the Charity Commission’s guidance: Charity trustee welcome pack. _Page 3_ Yorkshire Band of Hope Union TRUSTEES’ REPORT ## **Taking of decisions by charity trustees** Any decision may be taken either: at a meeting of the charity trustees; or by resolution in writing or electronic form agreed by all of the charity trustees, which may comprise either a single document or several documents containing the text of the resolution in like form to each of which one or more charity trustees has signified their agreement. ## **Meetings of charity trustees Calling meetings** Any charity trustee may call a meeting of the charity trustees. Subject to that, the charity trustees shall decide how their meetings are to be called, and what notice is required. ## **Chairing of meetings** The charity trustees may appoint one of their number to chair their meetings and may at any time revoke such appointment. If no-one has been so appointed, or if the person appointed is unwilling to preside or is not present within 10 minutes after the time of the meeting, the charity trustees present may appoint one of their number to chair that meeting. ## **Procedure at meetings** No decision shall be taken at a meeting unless a quorum is present at the time when the decision is taken. The quorum is two charity trustees, or the number nearest to one third of the total number of charity trustees, whichever is greater, or such larger number as the charity trustees may decide from time to time. A charity trustee shall not be counted in the quorum present when any decision is made about a matter upon which he or she is not entitled to vote. Questions arising at a meeting shall be decided by a majority of those eligible to vote. In the case of an equality of votes, the person who chairs the meeting shall have a second or casting vote. ## **Membership of the CIO** The members of the CIO shall be its charity trustees for the time being. The only persons eligible to be members of the CIO are its charity trustees. Membership of the CIO cannot be transferred to anyone else. Any member and charity trustee who ceases to be a charity trustee automatically ceases to be a member of the CIO. ## **General meetings of members Calling of general meetings of members** The charity trustees may designate any of their meetings as a general meeting of the members of the CIO. The purpose of such a meeting is to discharge any business which must by law be discharged by a resolution of the members of the CIO as specified in clause 18 (Decisions which must be made by the members of the CIO). ## **Notice of general meetings of members** The minimum period of notice required to hold a general meeting of the members of the CIO is 14 days (excluding the day of the meeting and the day on which notice is given). _Page 4_ ## Yorkshire Band of Hope Union TRUSTEES’ REPORT ## **Amendment to Constitution** The constitution can only be amended by resolution agreed in writing by all members of the CIO or by a resolution passed by a 75% majority of those voting at a general meeting of the members of the CIO called in accordance with clause 19 (General meetings of members). No amendment that is inconsistent with the provisions of the Charities Act 2011 or the General Regulations shall be valid. A copy of every resolution amending the constitution, together with a copy of the CIO’s constitution as amended must be sent to the Commission **by the end of the period of 15 days beginning with the date of passing of the resolution** . The Annual Report and Accounts for the year are approved at the AGM, together with any other business that is considered necessary. The trustees agree the broad strategy for the CIO, including consideration of investment, reserves and risk management policies and performance. A deed of transfer of the charity undertaking between Yorkshire Band of Hope Union registered charity number 227228 and Yorkshire Band of Hope Union registered charity number 1208705, its corporate successor, took place on 30[th] September 2025. ## RISK The major risks to which the charity is exposed as identified by the trustees have been reviewed and systems have been established to manage those risks. ## TRUSTEES AND PRINCIPAL OFFICE The principal office of the charity is St. James Church & Parish Centre, St. James Way, Huddersfield, HD5 9NG. The trustees who served during the year are as follows: Joan Forrester Alan Toon Kim Willis Andrew Willis Alan Richards (deceased May 2025) Kathleen Pine (resigned July 2025) The Trustee report was approved by the Trustees on 6 June 2026 Alan Toon: President _Page 5_ ## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE YORKSHIRE BAND OF HOPE UNION I report on the financial statements of Yorkshire Band of Hope Union for the period ended 31 December 2025, which are set out on pages 6 to 11. ## RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: - Examine the accounts under section 145 of the 2011 Act - To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and - To state whether particular matters have come to my attention ## BASIS OF INDEPENDENT EXAMINER’S REPORT My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as 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 financial statements present a ‘true and fair view’ and the report is limited to those matters set out in the statement below. ## INDEPENDENT EXAMINERS STATEMENTS In connection with my examination, no matter has come to my attention: - (1) 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 Act; and - To prepare financial statements which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or - (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached. James Bell Beldenn Limited Chartered Accountants Unit 2 Axis Court Nepshaw Lane South Leeds LS27 7UY 6 June 2026 _Page 6_ Yorkshire Band of Hope Union RECEIPTS AND PAYMENTS ACCOUNT for the period ended 31 December 2025 |INCOME AND ENDOWMENTS FROM:
Charitable activities
Investments
TOTAL INCOME
EXPENDITURE ON:
Charitable activities
Other
TOTAL RESOURCES EXPENDED
NET INCOME/(EXPENDITURE)
BROUGHT FORWARD 1 OCTOBER 2025
CARRIED FORWARD 31 DECEMBER 2025||2025
£
1,485
5,690-
7,175
32,884
14,033
46,917
(39,742)
591,210
551,468|2025
£
945
15,354
16,299
10,945
7,703
18,648
(2,349)
582,073|2025
£
945
15,354| |---|---|---|---|---| |||||16,299| |||||10,945
7,703| |||||18,648| ||||579,724|| _Page 7_ Yorkshire Band of Hope Union STATEMENT OF ASSETS AND LIABILITIES As at 31 December 2025 |FIXED ASSETS
Investments
CURRENT ASSETS
Cash at bank and in hand
Prepaid expenses
CURRENT LIABILITIES
PAYE
NET CURRENT ASSETS
NET ASSETS
FUNDS OF THE CHARITY
UNRESTRICTED FUNDS|2025
£
542,994
542,994
12,236
-
12,236
(941)116

8,473
551,467
551,467
|2025
£
558,703
558,703
23,154
-
23,154
(2,133)
21,021
579,724
579,724
| |---|---|---| The financial statements on pages 6 to 11 were approved by the board of trustees and authorised for issue on 6 June 2026 and are signed on its behalf by: K Willis: Honorary Secretary A Toon: President _Page 8_ Yorkshire Band of Hope Union ACCOUNTING POLICIES ## BASIS OF ACCOUNTING The financial statements have been prepared on the receipts and payments basis. FUNDS ACCOUNTING During the financial period ending 31 December 2025, the charity did not have any designated or endowment funds. Funds held at the year-end are unrestricted and may be spent on any legitimate charitable aim as laid down in the charity’s constitution. ## INCOMING RESOURCES All incoming resources are included in the receipts and payments account when received. This means that legacies and donations are accounted for on receipt of the funds, regardless of the date on which the Trust became entitled to receive them. Donations in kind, where material, are included in the accounts at market value as estimated by the Trustees. ## RESOURCES EXPENDED Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. Resources expended are allocated by reference to the nature of the cost. Other costs include day to day administration costs and those costs associated with meeting the constitutional and statutory requirements of the charity, including independent examination fees and costs linked to the strategic management of the charity. The Constitution provides for the payment of Trustee travel expenses from the funds of the charity. ## INVESTMENTS Listed investments are shown at cost at the balance sheet date. Other investments are recorded at deemed cost as at 1 January 2014. _Page 9_ Yorkshire Band of Hope Union NOTES TO THE FINANCIAL STATEMENTS for the period ended 31 December 2025 |1.
INCOME FROM CHARITABLE ACTIVITIES
Sale of literature and school and church donations
Other donations
2.
INVESTMENT INCOME
Bank and other interest
HSBC Dividends
Net (losses)/gains on investments
3.
CHARITABLE EXPENDITURE
BREAKING THE CYCLE
Salaries and National Insurance
Pension costs
Travel expenses
Printing and stationery (including printer repairs)
Sundry expenses|2025
£
450
535

1,485

2025
£
360
2,716
2,614

5,690

2025
£
30,542
551
557
834
334

32,884
|2025
£
200
745
945
2025
£
86
485
14,783
15,354
2025
£
10,372
187
88
273
25
10,945| |---|---|---| _Page 10_ ## Yorkshire Band of Hope Union NOTES TO THE FINANCIAL STATEMENTS for the period ended 31 December 2025 |4.
OTHER EXPENDITURE
Office rent
Office insurance
Telephone, broadband and IT Support
Bank charges
Legal and professional fees
Investment management fees
5.
INVESTMENTS
DEEMED COST
Lloyds Bank Plc Ordinary 10p shares
COIF units
HSBC $0.50 Ordinary shares
MANAGED FUNDS AT COST
Brought forward 1 October 2025
Additions
Disposals
Cost of investments
Dealing bank account
Carried forward 31 December 2025
TOTAL INVESTMENTS
The market value of managed funds (including
bank balances) at 31 December 2025 was
£609,060|2025
£
2,889
997
272
45
2,329
5,395

14,033

2025
£
1,061
3,034
39,322
43,417
513,563
-
(15,879)
497,684
3,039
500,723
544,140|2025
£
963
1,005
879
2
2,976
1,878
7,703
2025
£
133
3,536
75,839
79,508
496,538
-
(20,365)
476,173
3,022
479,195
558,703| |---|---|---| _Page 11_ ## Yorkshire Band of Hope Union NOTES TO THE FINANCIAL STATEMENTS for the period ended 31 December 2025 |6.
CREDITORS
Unpaid liabilities as at 31 December 2025
comprise:
Other taxes and social security
Independent examination fees|2025
£
940
990
1,930|2025
£
2,133
990
3,123| |---|---|---| 7. PENSION SCHEME The charity contributes to a pension scheme, the assets of which are separately held from those of the charity in an independently administered fund. _Page 12_