``` 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 ```