2025-08-31-accounts

H¢rts and Ei Border Clrcult Flnxndal Aeeouttts Year ended 31 August 2025 Re£l￿tred Chrfty Nunthr 1208841

Herts and E$w Border Circuit Contsnts piige Ytr ¢nded 31 Aogust 2025 Contents Py Trn$tee8 report Audltrjrs FOWt 8- 10 11 12 Nrl& to th• aLwJnls 13- 17

Herts **d Eoju Bgrder Clreult Year ended 31 Au¥uJt 2025 Cha

Herts a#d FAXX Btyrder Yur e•ded 31 AW 2•25 Plan8 lorf Incom•Trnnd• Exp•ndI￿mTl•nd F¥rKI Ats al31St￿￿Ust tr25 the lrne cllkC4roJlw•£5.1(0.15 Pl•nu f•r 202￿6 £1.W4,&51 81 thè 318iw 2025.

Herts #nd ￿$￿ Border Ctreuh Thi$¢¢eJ Report C4)•dnued Yur ended 31 Au%ust 2925 31st AL4Ptst 2025.tl* £5.1(6.155. Tho cIr￿th lslargqtytska¥ Purpow ofth• Ckn

Herts aDd Border Ctrtutt Trustees Rqth Contlnlled Year ¢￿ed 31 Aug4512825 'blthK allho Clr¢ul Nom• olthE Ck¢ult 12tW1 Th? Rwd. Dr. Frath SknFthnA%anlp Bank•r• Audltw• NBm•...._....

Ywthded 31 2025 qkL 102 &

A*dlt•r¥ rqbort Yur ￿ded3] Au8D#t 2025

Herts and EsseJ Border Clrcult Audltors report Year tAded 31 Augu8t 2025 In wepan'r¥J the temMts. th8 truth w¢ re4)￿) for a5585sfvYJ th8 thityto tr)r￿r￿8 a5 a going c¢nc8rn. di8dosirKJ, as applKatle. mattw5 to VVJ and the b￿$ of wunt419 We have bew aFpJrf•J as wthors Sti￿1 144 of the Chormw Ad2011 T8FLNI kn xc4ydarte vmh Ihe Act materlal Misstate￿￿. duè to frwd ¥J to a ReF¥Ytofthe Ir¥J•fftrt Audwrrfs that inthdos our In res￿1 tots rf8k clfr•A 1hr￿ Ixas (￿lI¥j tt r￿k cortrcdsl thg risk of bB$ . t8St checK￿ th& apprcykntsr￿5 cljownal entries

Herts and Essex Border Clrcult Alldltors report Ye•r ended 31 Augu¥t 2025 There are Inher•nt Inltab"on5 in ow 8udr( Prr￿a￿￿es ouuined atthy. The rn(Th that las arJ re￿￿tlDnS 8r¢ finand81 tran5adions. Ihe Jess l￿dY it 15 1hat of nonfv8 d8Wbernt• con¢eaknantor Collu￿￿. Wo arg not r6spJnt4e w9V￿￿"r9 thcrryliaTrKe ar¥J ￿r￿A ￿ expocled to dt¢¢c¢ nO1￿Cern[lI8nC ilh 41 and regiAatbJns. Indep8Mlent Auditor& ThLs r8POrt is mad8 x4dy dwitys trustw 85 a Ix•fy. In Mh Pwl 4 ChwI￿•S IAe¢ouni8 and mthr8 ￿ arè re(p¥rnd to stale to them in ￿ aJJth5' and Sjr rn Lyhvxpwpw. To ihg hllest •xi•nt pem)Nt¢d by18w. ￿ do accept or ass￿ re8KKnsibkty lo anstyo olh8r Ilw eh¥lty and th• clwws i￿￿te8$ as a bDdy. PhAlp D83n FCA ISenKYSWxyAwJknr) Hicks CLYrtOny Chart8r&l AcLXrtJntants aThJ StslutwA Vaughan Chambgr8 Vaughan Road H8￿nd￿n H¢rtfordsN AL5 4EE

Herts Eaxx Border Clrethlt Ststemellt tsf Fi•Ddl Adivitiey Ytsra￿ed 31 kngust 202S 12A14 2a.IA1 164.678 3357 21.118 79.016 92.792 28.061 104.6n 3357 27.118 29214 217222 1.360 21,907 2N71. ¢4>1oTtyc 7￿1 lJ62 2.771.US 14 136,327 9531 138,327 9.$31 187.lJ8 136.7 46.1 43.118 8,937 9271 4,407 4.717 244) P24.2441 296.920 1224.J431 J01N7 hx4mi {exgen(kn) 11242401 252,9J1 (282.022) I252.￿1) 1404.8WI 2.587327 372.351 g(OO¢ l9618n 1429.145 29A92 5.Q42J09 2.062.6Jt i•n,1•2 404110• li

Herts amd Borthrclrtylt ststementof t1￿￿1¥1 p￿1110& Year ended 31 Aw2025 Total 2•24 12a4,IVI 1,859.OCrfJ 1,184.fVJ 1A32.(VJ 1.•12.0

).160 l.W)4,Y52 l.a38.037 43.844 21.409 17533 17233 f16,m Jo.i•o 1JO3.2•0 Cr•th¥ 6.118 6.118 T•i•l 6.111 1J7l192 31.1 4Jis 1132JlJ 741•2 4IJV11 4•4190• FryndB oltl•¢wJ 2.132M3 2.132 1.584272 tywtfiJr 2J73.192 3A29.145 1132Jl¥ 3.t•2 6014417 12 30.1 26. TOTALFUNOg 11J2J 3•.110 404lJO• N4rn6

H¢rt• aJHI Emex Border Ctr¢ult Notes to the a¢¢ounts Ye•r ejmled 31 Ayt 2025 Ch8th88 SORP IFRS102l￿ taldr¥ ThJt•rflha wlaknj 1 ls&thJ In3)16. 2 A¢¢ourrtkng pok M•rg•rA¢courfkng th8 31 kn￿￿2024. lablty. VAT Twlbl• fth•d •1¥•18 T•NJt48 8S8815 fty cog18t b85t £SCO. Trfr8ahdd 1$ the olits us•fiA bytt b) be Ih8n ts (urentykn. knydosy*tknn 13

Herts and ￿5￿ Border Clreult Nots to the atcomnts conthiued Year ended 31 Augllst 2025 st￿3￿n in th& SOFA 2024 cAroJlt NumtrofTnJ8t8#s pert 10 10 on bBhdlofthe tircuh lo.4￿1 10.49) 24 Olh8r fe89 {•g'. #d￿rn, tttwilaw 8ewvKes) pJ b) tt* Irthpgndent exother 6 P41d •mplos Gross wes. sdari8s klr•J 13.482 P￿slon cthta 19 {4.8(Kl} 9,531

Herts and F￿1 Border Circuit Notes to the ac¢oMots conlimued Y¢ar ended 31 A•gu8t 2025 6 Pald •nyby••¥ Icontknu•dl 2025. Tot•1 Boknc b[p￿Ic￿¥8rd Adth't•Jn8 1.53Zt 1.532.IXKI 525.rJxJ Trnisfern 1.859.rnJ 1M59.(i) 1.532.( 9 Inv••lm•ht IDrtlsg * £1.184.flJO12024 £1.81irkn) 2025 2024 Totsl T•tsl B#lwTh brDutht lor¥d 1.612.IM) 1.612.IXYJ 492.957 1.9Cfj.¢YXI 324,1>13 11.110,iXX)) Rev81ualMs DL8pxals 172.iXKI 172.th) 1.184.¢XK) 1.184.tsYJ 1.612.fN)J 10 Lo•n 11 Cvodllor• f >••r 2026 5.581 535 4.981 PAYE U"•b&ty 6.116 4.981

Ytarcwjtd 31 A¥8Wt2 451 si$ T*X .1 (411• 2.IX t9n.192

).1•) 1m4192 917SA (4.991> l￿rn 4420.145 1.IMI a10Y

Herts and Bonler Cireui¢ NoteA lo tbe •¢¢ou•ts ¢oBllnu Y￿r ende4131 A•p$t 2025 29214 217222 29214 217.222 1.388 21.4)7 2,471,328 Captt8t iats¢4s Giani% rechvJ 21M7 39.401 2.4M(IJJ 1.927 311A41 Grants S do[￿tkirr 187,156 187,156 167287 167.ml 43.116 41116 (A￿¢8 expewes 937 8,937 9271 9271 187247 73 4,717 301ffi37 Net 3.321 2.SJ7.327 r4351 372251 14317 1959hn 1.518.45 $3B.105 25,571 2,082,631 3rt29.145 41M2J09 17