OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Have Your Tomorrow's (HURT)

2025-04-30-annual-report

Company registeration number NI068942

Charity registration number NIC101727 Charity tax reference XR 62608

Have Your Tomorrow's (HURT)

Report and Accounts

Year Ended

30 April 2025

SJK

Chartered Accountants & Registered Auditors 8 Bridge Road, Moira, Craigavon, BT67 0PF

Have Your Tomorrow's (HURT) Report and accounts Contents

Page
Charity reference and administrative details 1
Trustees annual report (including directors' & strategic report) 2 to 5
Independent auditor's report to the members 6 to 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 to 18

Have Your Tomorrow's (HURT) Company Information

Company registration number

NI068942

Charity tax reference

XR62608

Charity Commission for Northern Ireland reference

NIC101727

The board of directors

Johnathan Hegarty (Chair) Irene Hewitt (Vice-chair) Kirsten Arbuckle (Treasurer) Ciaran McLaughlin (Treasurer - Left 13 Feb 2025) Wendy McDermott Lynette McKinney Caroline Smyth-Kenyon Peter Barber

Dr Deborah Lowry (Started 28 May 2025) Sarah Quinn (Started 28 May 2025) Rachel Gallagher (Left 8 July 2025) Josephine Friel (Left 17 Mar 2025) James Mc Menamin (Left 13 Feb 2025) Stephanie Hill (Left 13 Feb 2025)

Secretary

Lynette McKinney

Registered office

3 Bayview Terrace Derry BT48 7EE

Accountants

Satori Accounting Chartered Accountants 11 Orchard Business Park Pennyburn Industrial Estate Derry BT48 0LU

Auditors

SJK Chartered Accountants 8 Bridge Road Moira Craigavon Northern Ireland BT67 0PF

Bankers

Bank of Ireland 27 Culmore Road Derry BT48 8JB

1

Have Your Tomorrow's (HURT) Registered number: NI068942 Trustees' Annual Report

The trustees have pleasure in presenting their report and the financial statements of the company for the year ended 30 April 2025.

Objectives and activities

The principal objectives and activities of the charity during the year continued to be the relief of sickness and preservation of health of people suffering from the effects of drug dependency. Support is offered for their families and friends and carers by the provision of counselling and supportive help to those people who are in need who would not otherwise be able to access such services through lack of means.

In addition, the charity offers training of individuals or groups in the provision of counselling and support to advance education about drug and alcohol dependency from the point of view of the service user as well as the families, friends and carers, to foster an atmosphere of mutual support among people experiencing the effects of drug and alcohol dependency and their families, friends or carers and to raise awareness for the benefit of the public about the effects of drug and alcohol dependency and associated illness and methods of prevention or management of such illness.

The charity is a charitable company limited by guarantee. It is governed by a memorandum and articles of association.

Strategic Report

Achievements and performance

  1. Consolidation of Corporate partnerships to develop and expand our Social Enterprise income. We secured partnership arrangements with Derry Port and Harbour and a further year with Spec Savers. These arrangements involve staff training and access on to the HURT treatment plan when needed.

  2. HURT has completely over hauled our social media platforms and developed separate new web sites for the Wellness centre and HURT main activities. This has resulted in the number of contacts and views doubling on all social media platforms.

  3. We have been nominated for the third year as the charity partner with PIETA House for the Darkness into Light walk in May when over 800 participants walk at 4.00am to raise awareness of suicide and suicide prevention. Funding at this event is split between both charities and is the single biggest fund raiser for HURT.

  4. HURTs charity shop (Quirky Corner) now in the second year continues to expand and generate income for HURT. We acquired a larger van to cope with the level of donations and sales and this has helped to raise income significantly.

  5. After 22 years in Clarendon Street HURT relocated to Bayview Terrace and rebranded as a Wellness Centre. This move was essential in providing additional space counselling and treatment rooms to cope with the major influx of clients doubling over the year to over 600.

2

Have Your Tomorrow's (HURT) Registered number: NI068942 Trustees' Annual Report

Analysis and risks for future income and sustainability

Following risks identified in last report HURT undertook a number of actions to minimize and mitigate risk ensuring the long-term viability of the charity. We have diversified our range of programmes to meet the demand of external fee paying groups. We have created a further source of income from room rental and in-house training now available at the Wellness Centre.

Benefits to the end users and wider society

The directors are satisfied that the performance of the company during the year, in terms of both

Activity Viability and Comment
opportunity
Facilitation of HURT range of programmes has been extended to
accredited and non Income Streams, cater for corporate customers who have specific
accredited Marketing, social needs for their staff. We now offer on site staff
programmes in the media training for Stress management, substance misuse in
North West the workplace.
Develop a bespoke
training menu for
corporate partners in
the North West and
across the province		 CSR is driving a
greater demand to
support their
workforce		 Is offered as part of corporate partnerships as a buy
in for potential partners. Where programmes
requested are outside the scope of our capability we
bring in external facilitators.
Develop joint Unions have
initiatives with the approached HURT to Great potential with this as many unions require
unions for workforce design training training.
training programmes
Due to restricted
Develop online
marketing to support
the charity shop		 storage in shop
larger items such as
furniture or suites
cannot be		 HURT have rented a storage container to facilitate
storage of larger furniture items which have proven to
have a much greater profit margin.
accommodated
Consider joint
applications for Numerous potential HURT have tendered for a PEACE programme jointly
PEACE 5 tender opportunities with another rural community group.
programmes

3

Have Your Tomorrow's (HURT) Registered number: NI068942 Trustees' Annual Report

Benefits to the end users and wider society

The directors are satisfied that the performance of the company during the year, in terms of both

Financial review (including reserves policy)

The net income for the year was £90,702(30 April 2025 net income £82,347). Total funds and reserves at the end of the financial year were £522,373 (2024 - £431,671).

The charity aims to have unrestricted reserves available to cover approximately the value of 6- month ongoing running costs. Based on the financial statements to 30 April 2025, this would equate to £293,881. The current level unrestricted reserves (including designated reserves) exceed this target. The trustees are confident that the charity will be able to continue to achieve this objective for the foreseeable future given the predicted funding streams.

Plans for future periods

There are no significant changes planned for the forthcoming financial year. The trustees will continue to govern the company in line with the constitution in order to achieve the objectives noted above.

Structure, governance and management

The charity is a charitable company limited by guarantee.

The charity is governed and managed by the board of directors. The directors who served the company throughout the year are shown on pages 1 and 2, together with details of the registered office and other professional advisors.

The board of directors carry out their governance role throughout the year by way of meetings every 6 weeks to review the performance of the company and to make decisions regarding the financial and operational matters. The directors govern the activities of the company in line with the objectives set out in the governing documents of the charity, namely the Memorandum and Articles

Directors

The directors who served the company during the period were as follows

4

Have Your Tomorrow's (HURT) Registered number: NI068942 Trustees' Annual Report

Trustees' responsibilities

The trustees, who are also the directors of the company, are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to the auditors

We, the directors of the company who held office at the date of approval of these financial statements as set out above each confirm, so far as we are aware, that:

Auditor

SJK Chartered Accountants are deemed to be reappointed under section 487(2) of the Companies Act 2006.

Small company exemptions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

In approving the Annual Report, we also approve the Strategic Report included therein, in our capacity as company directors.

On behalf of the Board

Lynette McKinney Lynette McKinney (Nov 20, 2025 15:22:33 GMT)

_____

Lynette McKinney Company Secretary Approved by the board of directors on 19 November 2025

5

Have Your Tomorrow's (HURT)

Independent Auditor's Report to the Members of Have Your Tomorrow's (HURT)

Opinion

We have audited the financial statements of Have Your (HURT) (the for the year ended 30 April 2025 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

incoming resources and application of resources, including its income and expenditure, for the year ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees' annual report2, other than the financial statements and our report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard,

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

6

Have Your Tomorrow's (HURT) Independent Auditor's Report to the Members of Have Your Tomorrow's (HURT)

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of directors

As explained more fully in the responsibilities statement set out on page 5, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

7

Have Your Tomorrow's (HURT) Independent Auditor's Report to the Members of Have Your Tomorrow's (HURT)

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the

Stephen Kennedy (Nov 21, 2025 10:23:25 GMT) ~~Stephen Kennedy~~ Mr Stephen Kennedy 8 Bridge Road for and on behalf of Craigavon SJK Chartered Accountants Northern Ireland Chartered Accountants & Registered Auditors BT67 0PF

19 November 2025

8

Have Your Tomorrow's (HURT) Statement of Financial Activities for the year ended 30 April 2025

Notes
Income and endowments from:
Charitable activities
3
Donations and legacies
4
Other trading income
5
Total income
Expenditure on:
Charitable activities
6
Governance costs
7
Raising funds
8
Total expenditure
Net income
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Designated
Unrestricted
£
£
124,686
6,980
-
39,159
-
120,654		 Restricted
£
386,985
-
-		 2025
2024
£
£
518,651
376,158
39,159
12,372
120,654
117,626
678,464
506,156
541,279
380,179
7,940
8,220
38,543
35,410
587,762
423,809
90,702
82,347
-
-
90,702
82,347
431,671
349,324
522,373
431,671
124,686
166,793		 386,985
98,489
117,693
-
7,940
-
-		 325,097
-
38,543
98,489
125,633		 363,640
26,197
41,160
-
-		 23,345
26,197
41,160
106,507
246,656		 23,345
78,508
132,704
287,816		 101,853

All income and expenditure derive from continuing activities

The statement of financial activities includes all gains and losses recognised during the year

9

Have Your Tomorrow's (HURT) Balance Sheet as at 30 April 2025

Notes 2025 2024
£ £
Fixed assets
Intangible assets 12 - -
Tangible assets 13 51,192 25,463
51,192 25,463
Current assets
Debtors 14 19,959 15,721
Cash at bank and in hand 468,797 399,909
488,756 415,630
Creditors: amounts falling due
within one year 15 (17,575) (9,422)
Net current assets 471,181 406,208
Total assets less current
liabilities 522,373 431,671
Net assets 522,373 431,671
Charity funds 18
Designated 20 132,704 106,507
Unrestricted 20 287,816 246,656
Restricted 20 101,853 78,508
Total charity funds 522,373 431,671

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic Of Ireland

The directors confirm that:

(i) For the year ended 30 April 2025, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies;

(ii) The members have not required the company to obtain and audit of its accounts for the year in question in accordance with section 476;

(iii) The directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts;

(iv) These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime

These financial statements were approved by the directors and authorised for issue on 19 November 2025 and are signed on their behalf by:

Irene Hewitt

Johnathan hegarty (Nov 20, 2025 18:15:16 GMT+1)

Johnathan Hegarty Director

Irene Hewitt (Nov 21, 2025 10:20:31 GMT) Irene Hewitt Director

10

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2025

1 Accounting policies

(i) General information and basis of preparation

charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.

suffering from the effects of drug and alcohol dependency, support for their families, friends and carers by the provision of services through lack of means.

In addition, the charity offers training of individuals or groups in the provision of counselling and support to advance education about drug and alcohol dependency from the point of view of the service user as well as the families, friends dependency and their families, friends or carers and to raise awareness for the benefit of the public about the effects of drug and alcohol dependency and associated illness and methods of prevention or management of such illness.

accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities Ireland (FRS 102) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act (NI)

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 Section 1A.

following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities

Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

11

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2025

(ii) Income recognition

Incoming resources from generated funds consists of income from fees and services generated by the charity from its main charitable activities. All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Incoming resources from charitable activities consists of grants received from various funding bodies to assist the charity in achieving its objectives. Grants of this nature are recognized in the Statement of Financial Activities when the charity is legally entitled to the income and all preconditions for receipt of the funds have been met.

(iii) Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. Staff costs have been allocated on the basis of time spent on each of the main activities of the charity, which are:

Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

(iv) Fund accounting Restricted Funds

which they relate, form part of the restricted funds of the charity.

Unrestricted Funds

with the resources expended to which they relate, are disclosed as part of the unrestricted funds of the charity.

(v) Fixed assets, depreciation and amortisation

Fixed assets are stated at historical cost. Depreciation and amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Office equipment, furniture and fixtures - 12.5% straight line Software - 20% straight line

(vi) Debtors and creditors receivable/ payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

(vi) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

12

Have Your Tomorrow's (HURT)

Notes to the Accounts for the year ended 30 April 2025

2 Net income for the year
Net incoming resources are stated after charging:
Director's emoluments
Depreciation of owned fixed assets
Amortisation of intangibles
Auditors' remuneration		 2025
2024
£
£
-
-
9,598
4,441
-
650
4,200
4,200

3 Income from charitable activities

National Lottery Fund - Dormant Accounts NI
National Lottery Fund - Destination Me
National Lottery Fund - Reconnect Recovery
D.S.D
Halifax Foundation
Derry & Strabane Council - PCSP
International Ireland Fund
Special grant funding
GF Trust
General funders		 Designated
Unrestricted
Funds
Funds
£
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
124,686
-
-
-
-
6,980		 Restricted
Funds
£
-
97,250
114,183
11,754
5,000
9,000
89,353
-
60,000
-		 Total
Total
Funds 2025
Funds 2024
£
£
-
24,957
97,250
48,625
114,183
57,092
11,754
13,081
5,000
-
9,000
5,976
89,353
85,304
124,686
124,391
60,000
15,000
6,980
1,732
518,651
376,158
124,686
6,980		 386,985

4 Donations and legacies

Donations and sponsorships
Hivolt Capacitors Limited donation		 Designated
Unrestricted
Funds
Funds
£
£
-
19,159
-
20,000		 Restricted
Funds
£
-
-		 Total
Total
Funds 2025
Funds 2024
£
£
19,159
12,372
20,000
-
39,159
12,372
-
39,159		 -

5 Other trading income

Shop income (Quirky Corner)
Fundraising events
Social Enterprise		 Designated
Unrestricted
Funds
Funds
£
£
-
67,786
-
37,414
-
15,454		 Restricted
Funds
£
-
-
-		 Total
Total
Funds 2025
Funds 2024
£
£
67,786
55,967
37,414
51,338
15,454
10,321
120,654
117,626
-
120,654		 -

13

Have Your Tomorrow's (HURT) Notes to the Accounts

for the year ended 30 April 2025

6 Expenditure on charitable activities

Wages and salaries
Pension contributions
Staff training
Travel expenses
Volunteer expenses
Therapist and materials
Counselling and development
Project and programme costs
Rent and rates
Heat, light and power
Insurance
Cleaning and consumables
Repairs and maintenance
Telephone and internet
Postage, stationery and software
Advertising and promotion
Charity shop purchases
Admin and general expenses
Accountancy fees
Auditor's remuneration
Course facilitation, verification and certficates
Consultancy and professional
Bank charges
Depreciation charge
Loss on disposals
Amortisation charge		 Designated
Unrestricted
Funds
Funds
£
£
36,352
15,837
-
691
95
89
1,136
2,224
382
3,558
12,570
2,278
16,215
-
393
791
2,953
30,056
463
7,313
1,208
2,731
1,502
443
1,916
26,184
591
1,148
6,209
1,060
51
4,996
-
4,552
202
4,015
1,088
54
14,759
753
-
-
-
682
404
8,193
45
-
-		 Restricted
Funds
£
166,488
3,401
2,707
12,913
1,842
1,776
42,549
41,561
21,422
8,982
677
2,473
-
1,159
2,820
1,977
-
-
430
4,200
2,810
3,750
159
1,001
-
-		 Total
Total
Funds 2025
Funds 2024
£
£
218,677
173,896
4,092
3,538
2,891
1,153
16,273
13,835
5,782
5,547
16,624
9,538
58,764
53,000
42,745
10,838
54,431
42,361
16,758
6,579
4,616
3,677
4,418
3,235
28,100
3,966
2,898
2,626
10,089
6,223
7,024
7,035
4,552
3,486
4,217
538
1,572
1,458
4,200
4,200
18,322
15,401
3,750
2,500
841
458
9,598
4,441
45
-
-
650
541,279
380,179
98,489
117,693		 325,097

7 Governance costs

Wages and salaries Designated
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds 2025
Funds 2024
£
£
£
£
£
-
7,940
-
7,940
8,220
-
7,940
-
7,940
8,220

8 Raising funds

Wages and salaries Designated
Unrestricted
Restricted
Total
Total
Funds
Funds
Funds
Funds 2025
Funds 2024
£
£
£
£
£
-
38,543
38,543
35,410
-
-
38,543
38,543
35,410

14

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2025

9 Auditor's remuneration

audit services provided by the auditor to the chartity.

10 Trustees and key management personnel remuneration and expenses

The trustees neither received nor waived any remuneration during the year (2024 - £Nil).

11 Staff costs and employee benefits

The average monthly number of employees during the year was as follows:

Raising funds and governance
Charitable activities
The total staff costs and employee benefits were as follows:
Wages and salaries
Social security
Pension contribution costs		 2025
2024
No.
No.
1
2
9
7
10
9
2025
2024
£
£
249,133
204,047
16,027
13,479
4,092
3,538
269,252
221,064

No employees received total employee benefits (excluding pension costs) of more than £60,000.

12 Intangible fixed assets

Intangible fixed assets
Cost
At 1 May 2023
At 30 April 2025
Amortisation
At 1 May 2023
Charged for the year
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2023		 Software
Total
£
£
16,050
16,050
16,050
16,050
16,050
16,050
-
-
16,050
16,050
-
-
-
-

15

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2025

13 Tangible fixed assets

Cost
At 1 May 2024
Additions
Disposals
At 30 April 2025
Depreciation
At 1 May 2024
Charge for the year
On disposals
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
14 Debtors
Funding debtors
Prepayments
15 Creditors: amounts falling due within one year
Bank overdrafts and credit cards
Other taxes and social security
Trade creditors & accruals		 Motor
vehicle
£
5,000
9,500
(5,000)		 Office &
computer
equipment
Total
£
£
71,048
76,048
29,872
39,372
0
(5,000)
9,500 100,920
110,420
639
2,008
(955)		 49,946
50,585
7,590
9,598
0
(955)
1,692 57,536
59,228
7,808 43,384
51,192
21,102
25,463
2025
2024
£
£
18,808
15,721
1,151
-
19,959
15,721
2025
2024
£
£
140
387
3,074
2,380
14,361
6,655
17,575
9,422
4,361

16

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2025

16 Related party transactions

There were no transactions with related parties during the year that require disclosure under Companies Act 2006 or under the Charities SORP 2015 (FRS 102).

17 Tax status

The company is a registered charity for tax purposes (reference number XR 62608) and is exempt from corporation tax on any income or capital gains arising.

18 Company limited by guarantee

The company is limited by guarantee and, therefore, there is no issued share capital.

Every member of the company undertakes to contribute to the assets of the company in the event of it being wound up during a period in which they are still a member of the company, including a period of one year from the date that they ceased to be a member, providing the debts were incurred during their period as a member of the company or the debt relates to costs and expenses of a winding up.

The liability of each member in such circumstances is limited to £1.

19 Exceptional Item

During the year ended 30 April 2025, the charity received special grant funding of £124,686. This income is exceptional by its nature in that it is outside the charity's ongoing sources of funding.

The exceptional item is included within income from charitable activities at note 3. This income is "designated" funds of the charity and is the main reason why the charity generated a large surplus on designated funds during the year.

The directors have designated these funds to be fully expended by 31 December 2025.

20 Funds

Funds brought forward
Net income for the year
Transfers between funds for the year
Funds carried forward		 Designated
Unrestricted
Funds
Funds
£
£
106,507
246,656
26,197
41,160
-
-		 Restricted
Funds
£
78,508
23,345
-		 Total
Total
Funds 2025
Funds 2024
£
£
431,671
349,324
90,702
82,347
-
-
522,373
431,671
132,704
287,816		 101,853

Fund descriptions:

(a) Unrestricted funds

General unrestricted funds consist of incoming resources which are generated by the own efforts or provided with no specific preconditions, together with the resources expended to which they relate. These usually consist of monies generated from fundraising, donations and the provision of training services and courses to external third parties.

(b) Designated funds

Designated funds are incoming resources which are unrestricted in their nature but which have been internally designated by the charity to be used for a particular purpose or expended based on its own internal budgeting system. Such funds are not subject to any restrictions set by those funders external to the charity.

(b) Restricted funds

Restricted funds consist of incoming resources which are provided for a specific purpose, together with the resources expended to which they relate. These usually consist of government grant assistance for particular projects carried out by the charity.

17

Have Your Tomorrow's (HURT) Notes to the Accounts for the year ended 30 April 2025

21 Analysis of net assets between funds

Fixed assets
Debtors
Cash at bank
Current liabilities
Total		 Designated
Unrestricted
Funds
Funds
£
£
132,704
287,816		 Restricted
Total
Funds
Funds
£
£
51,192
51,192
19,959
19,959
48,277
468,797
( 17,575)
(17,575)
-
101,853
522,373
132,704
287,816

22 Going concern

The directors have given due consideration on the ability and capacity of the company to continue to operate as a going concern.

In carrying out their assessment, the directors have considered the following matters:

  1. The ability of the charity to deliver its services to end users

  2. The impact (if any) on current and future funding and incoming resources

  3. The logistics involved in delivering services remotely to service users using modern communication tools and technology

  4. The predicted cash-flow of the charity based on known funding sources and planned expenditure

In making their assessment, the directors have considered a period of 12 months and beyond from date of approval of these financial statements.

As a result of the above assessment, the directors are satisfied that the charity can continue to operate successfully for the foreseeable future.

The financial statements are therefore prepared on the going concern basis.

18