HATFIELD & DISTRICT AGE CONCERN FRIENDSHIP HOUSE
Independent Examiner's Report to the Trustees
Year ended 31 March 2025
I report to the Trustees on the accounts of the Trust (Charity number 2466891 for the year ended 31
March 2025, which are set out on pa8e5 4 to 6.
Responslbllities and basis of report
As the charity's trustees you are reswnsible for the preparation of the a¢￿[$￿t$ In accordance with the
requirements of the Charitie5 Art 20111"rhe Act'l.
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011
All and in earrying out my e¥amination I have followed all the applicable Directions Biven by the Charity
Commission under section 14515llbl of the Act.
Independent e¥amlner's st*i*m•nt
I have completed my examination. I confirm that no material matter5 have come to my attention In
connectlon with the examination which gives me cause to believe rhat in any material respect..
l. the accounting records were not kept in a¢¢ordance with sertion 130 of the Charities Art,. or
2. the accounts did not accord with the accounting records; or
3. the accounts did not comply with the applicable requirements concernin8 the form and content of
accounts set out in the Charities (Accounts and Reportsl Regulations 2008 other than any requiremeni
that the account$ give a 'true and fair, view which 15 not a matter considered a5 part of an independent
examination.
I have no concèrns and have come across no other matters in connection wlth the examinatlon to whlch
attention should be drawn in this report in order to enable a proper under5tandin8 of the accounts to
be reached.
Kelly Stevens ACA
Chartered Accountant
8 Stephenson Drive
Blshops Stortford
Hertfordshlre
CM23 2YU
Date..

Registered Charity Yumber: 246689
HATFIELD & DISTRICT ACF. CONCERN
FRIENDSHIP HOLSE
TRUSTEES, REPORT AND FIIJAYCIAL STATEMENTS
YEAR E%DF.I) 31 MARCH 2024
Weiifield Close
Hatfjeld
HertfoTd5hire
ALIO OBLI

HATFIELD & DISTRICT ACE CONCERN
FRIENDSHIP HOLSE
LEGAL AND ADMINISTRATIVE INFORMATIOY
AS AT 31 MARCH 2024
MANAGEMENT CO,M.MIThEE
Chairman
Mr S P R￿￿tIl
Paddock Hill House
Sacombe Cjreen
Sarombe
H¢rt5 SG12 OJH
Hort Treasurer
Mrs L Knox
28 Puddingstone Drive
St Alban5
Herts AL4 OGY
Bankers
HSBC
Ho*"ards2a¢e
Il'elM'I'n Garden Citi.
Herts AL8 6BH
Regi$¢ered Office
Friendship House
Weiifield Close
H4ifield
Herts ALIO OBU

HATFIELD & DISTRICT AGE COJ'CERN
FRIENDSHIP HOLSE
CHAIRMAY'S REPORT 2025
During the >'ear to 31 March 2025 ihe Friendship House Cenire continued to be operaied and
maintained b) Hens Independeni Lii'ing Sern'ice providing man). of the services that we
previouslN' proi'ided b), the charit). ai the Centre.
A substantial legac!. was left to the charity this vear.
Negotiation8 ￿ryth WelM)'n Haifield Borough Council for the fom]al transfer of our lease to
Herts IndepL'ndcni Lii'ing S¢n'ic¢ hai'e continued io be d]￿Icult.
We remain veTh' gyraleful io Hcns Independeni Lii'ing Se￿.ice for their support in enabling the
C¢nlr¢ to conlinue to benefit the elderl) of the Il'¢lw)n Hatfield area.
S P Ru¥%ell
Chairman
Page I

4TFIELD & DISTRICT.4GF. CONCERN
FRIE.NDSHIP HOLSE
REPORT OF THE TRUSTEES
The Trustees present iheir report and the financial siaiements for the l'ear ended 31 March 2025. They
have been prepared in accordance ￿ ith the Siaiemenl of Recommended Practice applicable io charilies
preparingy thcir accounts in accordance with ihe Financial Reporting Stsndard applicable lil the UK and
Republic of Ireland (FRS I O?
TRUSTEES
The Trustee of the Charity. during this period was
S P Russell
Ne￿. Irustees are rerruiled and appoinied b! ihe exiS1ing irusiees. Trus1¢¢ job d¢5criptlOn5 are circulated
in adiance of the Annlial General fvleeiing) ai li hich Trusiees are elected.
STRUCTURE, GOVEILYANCE AND MANAGEMEN'T
Constltutlon
The Charity, is governed under a con51ilulion revised in April 2002 and approved by Ihe Charit),
Commission. The Charih. s objeciii'e is io promoie the health and ￿elfare of tlie elderly ￿'ith117 the
prcvious Rural District of Haifield in any manner ￿hICh now or hereaft¢r may be deemed by law 10 be
Lliaritable.
Risk A85e58menl
The Trustees have considered the risks to ￿.hiCh Friendship House is exposed and consider ihat these
ill b¢ m itigat¢d bN':
Mainiaining 8 Iruste¢ bod). with experience and skills appropriaie for ihe or8anisalion and
supern'ision of the actii ities of Friendship House.
Ensuring financial s)'siems ar¢ suilabl¢ to ensure funds receiied are properl). se¢ur¢d. spent and
reLorded and complN 1% ith Ihe Siatemeni of Recommended Praciice.
Statement of Responsibiliti. of the Management Commiltee Arting as Trnstee
Law applicable to charities in England and Wale5 requires the Trustees to prepare financial stat¢m¢nts
for cacli fiiianiial lear %%'hiLlI gil'e a irue and fair i lei% of ilic cliarits s fiiiaiicial aciii ities durii?g the
year and 01-115 financial position at Ihe end of Ihe i"ear. In prepariiig financial 5taieii)ents gii'ii)g a true
2nd fair view. the Tntstees should follo￿. besl prdclice and..
Select suitable accouniing policies and then applN' them consistentli.;
Make jud¥emenis and estimate5 that are reasonable and prudent-
Stale whether applicable accoiinling standards and siaiements of ￿¢0Mme1)ded practice have
been followed. subj¢¢l to anTr. departures disclosed and e.xplained in lh¢ financial statcm¢ni5:
Prepare ihe financial siaiem¢nt5 on the ¥oin8 concern basis unless li is inappropriaie io presume
thal Ihe charity ￿.11] conlinue in operaiion.
Page 2

HATFIELD & DISTRICT.4GE CONCERN
FRIF.NDSHIP HOL,SE
REPORT OF THE TRUSTEES eolltinued
The Truslees are ￿sponsible for ke¢prng 2CeOLinting records ￿,hICh disclose ￿.1th ￿&Sonable ae¢uracy
thc financial posilion of ih¢ charii!. and M hich enable ihem lo ascertain th¢ fiJJan¢ial position of the
charii). and ￿hich enable ihem to ensure Ihal the financial statemenis Lompl). wilh applicable law and
the trusi deed. TheN' are also responsible for safeguarding the assets of the charil), and hence for taking
reasonable st¢ps for ihe prevention and detection of frdud and other irregularitieg.
OWECTIVES AYID ACTINITIES
Friendship House is a Leisure Cenire serving the elderl>, in the Hatfield area with the Vie￿ of providing
comfortable surrc)undingis for s¢)cialisinbb. morning cotT¢e. lea aiid subsidised luiiclies five davs a ￿e¢k
'itl) otl)er facilities and actil'iiies io support their independei?ce M ith di¢ coi))munity.
Tlie Trusiees haN'e coiisidered the Charit! Commission s bv¢])eral guidance oli public beiiefit Iii relation
to tlie objectives of the Charit) li iiliin ihe communil)" and ihis repon s¢is out ili¢se objectives aiid
dLs¢ribed holi ihei. hai'e beeii mei in ihe curreni l'ear.
ACHIEVEMEI%TS AND PERFORMANCE
As a ￿sU11 of Ihe Coi id-19 pandemic ihe Cenire il'as closed in March 2020. Since April ?021 ihe Centre
has been operated b). Herts Independeni Lil in¥ SeTrice which has enabled the Centre to coniinue io
proN'ide services lo the elderlN' in the local commiLniii'.
FII%ANCIAL REVIEW
The iThpaLi of ihe COVID-19 pandeiiii¢ i%as such ihai ihe re5er¥'es of ihe chariiN' were e.xhausled and
prevenied ilie conlinualioii of Ihe charits"'s aciii'ilies. The finances of ihe cliaril%' hai'e been 5UPPOrted
b>, loans from the Trustee pending arrangements io trnnsfer ils lease io Hens Indepeiident Living Service
and have now been significantly improved as a result of the lega¢). r¢¢¢iv¢d this J'ear.
Si&iiied on behaifof the Tru51ees
Vi'eiifield Close
Hatfield
Herts ALIO OBU
Page 3

HATFIELD & DISTRICT .4CE COYCERN
FRIENDSHIP HOLSE
STATEMENT OF FII%ANCI.4L ACTIVITIES
YEAR EPIDED 31 ,MARCH 2025
Total
2025
TotAI
2024
INCOME
Legacy
150.000
Donations
Tot*1 Income
I so.000
EXPENDITLRE
Bank charges
61
61
Depre¢iaiion
58
77
SundTr' expenses
Total Expenditure
138
Nei excess of Incomell Expendiiure)
149.879
(1381
tkficit broughi forw'ard
9.40?
9.264
Surplusl{DefiCitI carried forward
140.477
9.402
P#ge 4

HATFIELD & DISTIUCT .4GE CONCERN
FRIENDSHIP HOLSE
STATEMENT OF FIN.4NCIAL POSITION
AS AT 31 MARCH 2025
Yote Lnre5trieted Reslricted
Gener81
Reserne
FuDd
Fund
Toial
2025
Total
2024
FIXED ASSF.TS
'rangible a%sets
166
170
2?8
CURRF.i%T ASSTS
Cash At Baiik
Debtors
136.726
5.2?3
136.726
5.223
5.084
5.757
CURRENT LIABILITIES
Creditors and A¢¢riials
.64?
1,64?
20.471
NET CURRF.YT ASSETSI
{LIABILITIF.S)
140.307
140.307
{9.630)
TOTAL NET ASSETSI
(LIABILITIF.S)
140.311
166
140.477
(9.402)
FUNDS OFTHE
CHARITY
Unrestricted
Restricled
140.31
140.311
166
{9,6?4)
?2?
166
Tolal Chgrity Funds
6 140.31
166
140.477
9.402
The accounis %*er¢ appro
their Eehalf b).:
d by ihe mana¥em¢nt committee on ?8 January 2026 and M'ere si¥ned on
P Russell
Chaimian

HATFIELD & DISTRICT AGF. COYCEILN
FRIE)DSHIP HOLSE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2025
I. ACCOLJNTING POLICIES
General Informalion
Hatfield and District Age Concern (Friendship House} 15 a charilable trust established io
promote the health and well￿1n￿ of lh¢ elderl%' bN' pro% iding. serk ices. actii'ities and solial
conlacl that Thill assisi them io remain liN'ing independently in iheir own homes. It is regisiered
ith the Chariti, Comtnission and its principal place of business is Friendship House. Wellfield
Close, Hatfield. Herts. ALIO OBb.
Basis of Accounting
The 8c¢ounis (financial statements) have been prepared under the historical cost ¢onvention
with iiems recobTrnised ai cost or iraiisaclion value unless oihernise stated in the r¢levai)t i)otels)
io these accounis. The financial statemenis hai'e been p￿pared in accordai)ce ￿1117 tlie
Sialemenl of Recommended Praciice: Accouniing and ReTK)rting b} Charities preparii)g iheir
accounts in accordance ￿1th the Financial Reporting Stai)dard applicable iii the IIK aiid
RepiibliL of Ireland {FRS I 0*1 issued on 16 Jul!. 2014 aiid the Financial Reporting Standard
applicable in Ihe United Kingdom and Republic of Ireland (FRS I O?} and Ihe Charities Aci
2011
The irust consiiiuies a publi¢ benefit entily as defined b). FRS 102 and the r¢portin8 currency
is GBP.
Going Concern
As a result of ihe impaci of ihe COVID-19 pandemic on ihe fiiiai)cial position of ihe charity the
Trustee considers ihai il is not pnjdent to prepare ihese accouiits on 8 going conceni basis.
Income Recognlilon
Income is recognised when the charity. is legall% eniiiled lo il after An). perforniance conditions
have been met. the amounts Can be reliablj. measured. and li is probable that income will b¢
received.
Expenditure Recognition
Liabiliiies are recogni5ed as ¢xpendiiure as soon as ihere is a legal or conslructiv¢ obligation
committing ihe charil). lo Ihal expendilure. it is probable Ihai settlement ￿11] be required and
the amolint of the obligation can be measured reliably. All expenditure 15 accounied for on an
a¢¢ruals basis.
Restricted Funds
Restricted Funds reflect th¢ written dowm s"alues of the sun lounge and iniegral fixtures which
are unlikely io be realisable al Iheir earrying values.
Page 6

HATFIELD & DISTRICT AGE CONCERI
FRIENDSHIP HOLSE
OTES TO THF. FINANCIAL STATE￿IE￿,Ts (Cont'd...)
YEAR ENDED 31 IMARCH 2025
ACCOUliTING POLICIES CODt'd
Land And Buildings
In accordance with the Charities SORP. land and proFtrt)' used for chariiable putpos¢s has not
been revalued. Hoiiever. Ihe Sun Lounge is shown at cost less depreciaiion.
Depreciatiott and Fixed Assets
Ass¢ts M ith a cost of less tlian £?.000 are ii'rillen off in th¢ %'¢ar of acquisition. Other assets are
depreciated oier the expecied useful lil es a5 sei oui beloii.:
Land and buildings
I ￿/0 on Cost
Equipment
25•/0 on net book value
Siin Lounge ¢xiension
?5•/o on net book N'alue
Cash Flo
The financial statements do noi include a cash floii slaiem¢nt because ihe charity.. as a sinall
reporting entit>.. is exempi from ihe requirements to prepare sucl) a sthiemei)t by N irtue of its
early adoptioii of Llpdate Bullelin l of ihe Cliarities SORP IFRS I O?
Financial inslruments
The Charil) onl!. enters into basic financial instruments Irai)sa¢ti0l)S tl)ai are iniiially recognized
at Iransa¢iion value and subsequcntl%' measured ai their selllemeiit i'alue.
Cash and Cash equii'alents
Cash is represented bi cash in hand and dery)sits ￿"Ith financial inslitutions repayable i¥'ithoul
penalt!. on noiice of noi more than 24 hours. Cash equivalenls are highli. liquid inieslmenls
that Iiiature in no more ihan ihree months from the date of a¢quisition and that are reudily
convertible lo known amounts of cash M'iih insignificani risk of change in value.
2. STAFF
The charity, cmplo>'ed no staff durin8 the )'ear (20231?4 none).
3. GOVERNAYCE COSTS
The Trustees did not claim anv ex￿n5¢S or re¢¢ii'e or waii'e an!. remunerdlion during ilie year.
P2ge 7

H.4TFIELD & DISTRICT AGE CONCERN
FRIE.NDSHIP HULSE
YOTF.S TO THE FINANCIAL STATEMENTS (Cont'd...)
YEAR EI%DED 31 ,NIARCH 2025
FIXED ASSETS
General
Resen'e
Fund
Fund
Fixiure51 Sun
Fittings
Lounge
Reserve
Fund
DIsh￿*sher
& Boiler
2025
Total
2024
Tolal
COST
At l April 2024
Addilioiis
At 31 March ?0?5
36.614
23.778
10.565
70.957
70.957
36.614
23.778
10.565
70.957
70.957
DEPRECIATION
At l April ?0?4
Charge for )'ear
Ai 31 March 2025
36.608
23.722
14
23.736
10.399
70.7?9
58
70.787
70.23?
77
70.7?9
36.610
10.441
NF.T BOOK VALUE
At 31 March ?0!5
42
124
170
228
CREDITORS
2024
Loan by Tru51ee
Accruals
Sundrv creditors
1.642
20.171
300
1.64?
90.471
nreslricted General Fund
Op¢ninbi balanli ai l April
Incoming Resources
Legacy received
{9.624)
{9.5611
150.000
Oulgoing Resources
Centre costs
Depreciation
(63)
(?)
1611
140.31
9.6?4
Re5trieted Fund$
Net book ialue of sun lounge at l April
Net book value of diSh￿ash¢r and tK)iler at l April
56
166
222
75
222
297
Outgoing Resources
DepreLiation on Sun lounge
Depreciaiion on di5hwa5her and ne￿ boiler
(14)
(42)
(19}
(561
As at 31 Mar¢b
166
22?
Page 8