REGISTERED CHARITY NUMBER: 225829
Report of the Trustees and
Unaudited Financial Statements for the Period 6 April 2024 to 30 September 2025
for
Helping Hands Halifax
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ
Helping Hands Halifax
Contents of the Financial Statements for the Period 6 April 2024 to 30 September 2025
|
Page |
Report of the Trustees |
1 to 2 |
Independent Examiner's Report |
3 |
Statement of Financial Activities |
4 |
Balance Sheet |
5 |
Notes to the Financial Statements |
6 to 10 |
Detailed Statement of Financial Activities |
11 |
Helping Hands Halifax
Report of the Trustees for the Period 6 April 2024 to 30 September 2025
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheperiod6April2024 to
30 September2025.The trusteeshave adoptedthe provisionsof Accountingand Reportingby Charities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
Attheendof2023thetrusteesmadethedecisiontoclosethecharityandtotransferalloftheassetsofthe charity
(includingthe buildingsand the contentsof the charityshop) to another local charitywho carries out similar charitable
activities.
The centreclosedat end of March2024,some of the centreusersnow attendtheircentreandtwo membersof staff
have also gone to work there.
The legal transfer of the property at 57 Pellon Lane to The Hive (Halifax) Ltd took place on 14/4/2025.
The charityshop had continuedto operateas usual to ensure that this could be passed over to the other charityas an
operating concern.
Theshopmadeanetprofitof£12,463(2024£20,171)duringtheperioduntil14/4/2025whenitsoperations were
transferred to the The Hive (Halifax) Ltd.
FINANCIAL REVIEW
Financial position
The principal sources of funding for the charity this year have been from the charity shop in Halifax.
During the year expenditure has exceeded income by £24,082 (2024 net loss £20,526).
The total funds of the charity have decreased from £50,785 to £26,703
There are no restricted funds.
The remaining funds of the charity were transferred to the Hive (Halifax) Ltd in February 2026 and July 2026.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ThecharityisgovernedbyitsconstitutiondatedNovember1963asamendedon30September1998andis an
unincorporated association.
The charityis managedand overseen by the trustees,who are appointedby the members. Membershipis available to
allpeoplewithCerebralPalsyandotherdisabledpeople,parents,or thosehavingcareof andthoseinterestedin the
welfare of disabled people.
The committee is to be made up of a minimum of three members and a maximum of ten members. The committee are
to be appointed at Annual General Meetings by existing members.
Trustees are supplied with information detailing their role as a trustee and their responsibilities.
The trustees act as custodian trustees of the property at 57 Pellon Lane and the charity shop at 9 Northgate.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
225829
Principal address
57 Pellon Lane
Halifax
HX1 5SP
Page 1
Helping Hands Halifax
Report of the Trustees for the Period 6 April 2024 to 30 September 2025
Trustees
S Shacklock
M Pickles
J P Knox
Independent Examiner
Tracy A Kelliher ACA
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ
Approved by order of the board of trustees on 21 July 2026 and signed on its behalf by:
S Shacklock - Trustee
Page 2
Independent Examiner's Report to the Trustees of Helping Hands Halifax
Independent examiner's report to the trustees of Helping Hands Halifax
I reportto thecharitytrusteeson my examinationof theaccountsof HelpingHandsHalifax(theTrust)for the period
6 April 2024 to 30 September 2025.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof theTrust'saccountscarriedoutunderSection145of theActandin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnection with
the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Tracy A Kelliher ACA
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ
Date: .............................................
Page 3
Helping Hands Halifax
Statement of Financial Activities
for the Period 6 April 2024 to 30 September 2025
|
|
Period |
|
|
|
6.4.24 |
|
|
|
to |
Year Ended |
|
|
30.9.25 |
5.4.24 |
|
|
Unrestricted |
Total |
|
|
fund |
funds |
|
Notes |
£ |
£ |
INCOME AND ENDOWMENTS FROM |
|
|
|
Donations and legacies |
|
- |
1,258 |
Other trading activities |
2 |
51,808 |
89,370 |
Investment income |
3 |
566 |
540 |
Total |
|
52,374 |
91,168 |
EXPENDITURE ON |
|
|
|
Raising funds |
|
39,345 |
31,150 |
Charitable activities |
|
|
|
General |
|
37,111 |
80,544 |
Total |
|
76,456 |
111,694 |
NET INCOME/(EXPENDITURE) |
|
(24,082) |
(20,526) |
RECONCILIATION OF FUNDS |
|
|
|
Total funds brought forward |
|
50,785 |
71,311 |
TOTAL FUNDS CARRIED FORWARD |
|
26,703 |
50,785 |
The notes form part of these financial statements
Page 4
Helping Hands Halifax
Balance Sheet
30 September 2025
30.9.25
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
-
CURRENT ASSETS
Debtors
8
-
Cash at bank and in hand
28,073
28,073
CREDITORS
Amounts falling due within one year
9
(1,370)
NET CURRENT ASSETS
26,703
TOTAL ASSETS LESS CURRENT LIABILITIES
26,703
NET ASSETS
26,703
FUNDS
10
Unrestricted funds
26,703
TOTAL FUNDS
26,703 |
5.4.24
Total
funds
£
17,034
4,236
42,335
46,571
(12,820)
33,751
50,785
50,785
50,785
50,785 |
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon21July2026and were
signed on its behalf by:
S Shacklock - Trustee
The notes form part of these financial statements
Page 5
Helping Hands Halifax
Notes to the Financial Statements for the Period 6 April 2024 to 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedto thecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
Tangible fixed assets
Depreciationis providedat the followingannualratesin order to write off each assetover its estimated useful
life.
Fixtures and fittings
- 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentalspaidunderoperatingleases are chargedto the Statementof FinancialActivitieson a straightline basis
over the period of the lease.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 6
Helping Hands Halifax
Notes to the Financial Statements - continued
for the Period 6 April 2024 to 30 September 2025
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
|
Period |
|
|
6.4.24 |
|
|
to |
Year Ended |
|
30.9.25 |
5.4.24 |
|
£ |
£ |
Shop income |
51,808 |
51,321 |
Attendance fees |
- |
38,049 |
|
51,808 |
89,370 |
INVESTMENT INCOME |
|
|
|
Period |
|
|
6.4.24 |
|
|
to |
Year Ended |
|
30.9.25 |
5.4.24 |
|
£ |
£ |
Deposit account interest |
566 |
540 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheperiodended30September2025norfor the
year ended 5 April 2024.
Trustees' expenses
Therewerenotrustees'expensespaidfortheperiodended30September2025norfortheyear ended
5 April 2024.
5. STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the period was as follows:
Centre employees
Shop employees |
Period
6.4.24
to
Year Ended
30.9.25
5.4.24
£
£
37,181
84,512
672
1,596
37,853
86,108
Period
6.4.24
to
Year Ended
30.9.25
5.4.24
-
3
2
2
2
5 |
|
|
No employees received emoluments in excess of £60,000.
continued...
Page 7
Helping Hands Halifax
Notes to the Financial Statements - continued for the Period 6 April 2024 to 30 September 2025
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
General
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 6 April 2024
17,034
Disposals
(17,034)
At 30 September 2025
-
DEPRECIATION
At 6 April 2024 and 30 September 2025
-
NET BOOK VALUE
At 30 September 2025
-
At 5 April 2024
17,034 |
Unrestricted
fund
£
1,258
89,370
540
91,168
31,150
80,544
111,694
(20,526)
71,311
50,785
Fixtures
and
fittings
Totals
£
£
2,177
19,211
-
(17,034)
2,177
2,177
2,177
2,177
-
-
-
17,034 |
|
|
7. TANGIBLE FIXED ASSETS
continued...
Page 8
Helping Hands Halifax
Notes to the Financial Statements - continued for the Period 6 April 2024 to 30 September 2025
8. |
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
30.9.25 |
5.4.24 |
|
|
|
£ |
£ |
|
Trade debtors |
|
- |
2,614 |
|
Prepayments |
|
- |
1,622 |
|
|
|
- |
4,236 |
9. |
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
|
|
|
|
|
|
30.9.25 |
5.4.24 |
|
|
|
£ |
£ |
|
Taxation and social security |
|
- |
1,106 |
|
Other creditors |
|
1,370 |
11,714 |
|
|
|
1,370 |
12,820 |
10. |
MOVEMENT IN FUNDS |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 6.4.24 |
in funds |
30.9.25 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
50,785 |
(24,082) |
26,703 |
|
TOTAL FUNDS |
50,785 |
(24,082) |
26,703 |
|
Net movement in funds, included in the above are as follows: |
|
|
|
|
|
Incoming |
Resources |
Movement |
|
|
resources |
expended |
in funds |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
52,374 |
(76,456) |
(24,082) |
|
TOTAL FUNDS |
52,374 |
(76,456) |
(24,082) |
|
Comparatives for movement in funds |
|
|
|
|
|
|
Net |
|
|
|
|
movement |
At |
|
|
At 6.4.23 |
in funds |
5.4.24 |
|
|
£ |
£ |
£ |
|
Unrestricted funds |
|
|
|
|
General fund |
71,311 |
(20,526) |
50,785 |
|
TOTAL FUNDS |
71,311 |
(20,526) |
50,785 |
continued...
Page 9
Helping Hands Halifax
Notes to the Financial Statements - continued for the Period 6 April 2024 to 30 September 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS |
Incoming
resources
£
91,168
91,168 |
Resources
Movement
expended
in funds
£
£
(111,694)
(20,526)
(111,694)
(20,526) |
|
|
|
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 30 September 2025.
Page 10
Helping Hands Halifax
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Shop income
Attendance fees
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Other trading activities
Wages
Pensions
Other operating leases
Water and insurance
Light and heat
Charitable activities
Wages
Pensions
Water and insurance
Repairs and renewals
Light and heat
Telephone
Legal and professional
Other office costs
Redundancy costs
Donations
Total resources expended
Net expenditure |
Detailed Statement of Financial Activities
for the Period 6 April 2024 to 30 September 2025
Period
6.4.24
to
Year Ended
30.9.25
5.4.24
£
£
-
1,258
51,808
51,321
-
38,049
51,808
89,370
566
540
52,374
91,168
34,951
28,209
621
492
1,829
1,518
1,304
596
640
335
39,345
31,150
2,230
56,303
51
1,104
1,306
3,213
1,257
2,243
2,239
2,130
1,099
1,428
4,179
1,716
1,739
1,957
5,977
10,450
17,034
-
37,111
80,544
76,456
111,694
(24,082)
(20,526) |
|
|
This page does not form part of the statutory financial statements
Page 11