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2023-03-31-accounts

Page
Report ofthe Trustees 1 to 6
Independent
Examiner's		 Report
Statement of Financial Activities
Balance Sheet
Cash Flow Statement 10
Notes tothe Cash Flow Statement
Notes tothe Financial Statements 12 to 26
Detailed Statement of Financial Activities 27 to 28

Restricted fund balances which are not available for gener al
purposes total f49,		 654.
Funds summary
at the year end:-
31.3.23
E
Total Closing funds per balance sheet 294,699
Less: Exit/Closure
Costs		 (94,000)
Less: Desi nated
Funds
—Digital Engagement
/ Marketing		 Role (55,810)
- LGBTQ+Trainer
Role		 (31,404)
-Trustee Training and Development (5,000)
-Client Management
System Upgrade		 (6,000)
—Kirklees LGBTQ+ CYP Provision (43,650)
—Organisational
Investment 5Contingency		 (9,181)
(151,045)
Less: Restricted
funds		 (49,654)
Unrestricted
'Free' Reserves		 NIL

31/3/23 31/3/22
Unrestricted Restricted Total Total
funds funds funds funds
Notes E E E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 19,433 151,167 170,600 196,768
Charitable
activities
Active Calderdale 2,684
Calderdale
MBC —LGBTQ+ Support		 20,000 20,000
HIV Prevention
and		 Support 22,612 22,612 26,737
Klrklees Easter Fund 660
Klrklees Holiday
Fund		 240
Klrklees MC- Provision of LGBTYoung Peoples
Services 87,479 87,479
Public Health
Klrklees and Public Health
Calderdale 252,812 252,812 244,612
Time to Shine 7,876
Youth Out Project 55 55
Investment
income		 604 604
Total 402,940 151,222 554,162 479,577
EXPENDITURE ON
Charitable
activities
HIV Prevention
and		 Support 334,600 99,706 434,306 362,858
Youth Out Project 52,606 52,606 70,818
Governance
costs		 17,973 17,973 19,568
Total 352,573 152,312 504,885 453,244
NET INCOME/(EXPENDITURE) 50,367 (1,090) 49,277 26,333
RECONCILIATION
OF FUNDS
Total funds brought forward 194,678 50,744 245,422 219,089
TOTAL FUNDS CARRIED FORWARD 245,045 49,654 294,699 245,422
Balance Sheet
31stMarch 2023
31/3/23 31/3/22
Notes E E
CURRENT ASSETS
Debtors 12 13,139 5,997
Cash at bank and in hand 310,886 274,273
324,025 280,270
CREDITORS
Amounts
falling due within one year		 13 (29,326) (34,848)
NET CURRENT ASSETS 294,699 245,422
TOTAL ASSETS LESSCURRENT LIABILITIES 294,699 245,422
NET ASSETS 294,699 245,422
FUNDS 16
Unrestricted funds 245,045 194,678
Restricted funds 49,654 50,744
TOTAL FUNDS 294,699 245,422

31/3/23 31/3/22
Notes E E
Cash flows from operating activities
Cash generated
from operations		 36,009 27,159
Net cash provided
by operating		 activities 36,009 27,159
Cash flows from investing activities
Interest received 604
Net cash provided
by investing		 activities 604
Change
in cash and cash equivalents		 in the
reporting
period		 36,613 27,159
Cash and cash equivalents at the beginning
ofthe reporting
period		 274,273 247,114
Cash and cash equivalents at the end of
the reporting
period		 310,886 274,273
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/23 31/3/22
f f
Net income forthe reporting period (as per the Statement of Financial
Activities) 49,277 26,333
Adjustments
for:
Interest received (604)
Increase
in debtors		 (7,142) (1,113)
(Decrease)/increase in creditors (5,522) 1,939
Net cash provided by operations 36,009 27,159
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/22 Cash flow At 31/3/23
f f f
Net cash
Cash at bank and in hand 274,273 36,613 310,886
274,273 36,613 310,886
Total 274,273 36,613 310,886

DONATIONS
AND LEGACIES
31/3/23 31/3/22
E E
Donations
- PHP &Children		 and Families 1,501 599
Grants 165,018 187,954
Welfare fund - General 3,016 7,338
Welfare fund - Service User grants 1,065 877
170,600 196,768
Grants received, included
in		 the above, are as follows:
31/3/23 31/3/22
E E
Big Lottery Fund - Reaching Communities: Youth Out Project (Project ID: 28,339 84,596
0010285320)
Calderdale
Clinical Commissioning		 Group 2,000
Community
Foundation
for		 Calderdale 16,850 6,800
Calderdale
MBC- Mind Your Head		 2,500
Calderdale
MBC - Suicide Prevention		 7,996
Community
Fund - Rainbow		 Resources (ID: 20217001) 7,521
Groundworks
UK		 1,000
Healthy
Minds Calderdale		 13,700
The Henry Smith Charity 55800 56,600
Kirklees MC 28,000 4,831
Kirklees Youth Alliance 1,500
One Community
Foundation		 6,500 9,831
Third Sector Leaders Kirklees 7,000
UK Health SA - Clinical Outreach Project 6,808
Voluntary
and Community		 4,800
165,018 187,954
INVESTMENT INCOME
31/3/23 31/3/22
E E
Deposit account interest 604

31/3/23 31/3/22
Activity f f
Charitable activities income Active Calderdale 2,684
Charitable activities income Calderdale MBC —LGBTQ+ Support 20,000
Charitable activities income HIV Prevention and Support 22,612 26,737
Charitable activities income Kirklees Easter Fund 660
Charitable activities income Kirklees Holiday Fund 240
Kirklees MC - Provision of LGBTYoung
Charitable activities income Peoples Services 87,479
Public Health Kirklees and Public Health
Charitable activities income Calderdale 252,812 244,612
Charitable activities income Time to Shine 7,876
Charitable activities income Youth Out Project 55
382,958 282,809
CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 6)
f		 note 7)
f		 Totals
f
HIV Prevention
and Support		 434,306 434,306
Youth Out Project 52,606 52,606
Governance
costs		 17,973 17,973
486,912 17,973 504,885
DIRECT COSTS OF CHARITABLE ACTIVITIES
31/3/23 31/3/22
f f
Staff costs 264,210 251,788
Insurance 2,533 2,591
Light and heat 755 1,668
Telephone 4,631 4,586
Postage and stationery 1,697 668
Sundries 10,840 4,062
Rent and rates 21,698 24,415
Repairs and maintenance 7,325 4,457
Cleaning 649 1,176
Computer repairs and maintenance 14,596 13,548
Subscriptions 714 870
Training 4,904 2,873
Personnel recruitment costs 3,172 1,505
Staff supervision 340 1,105
Health insurance 1,012 946
Sessional workers etc 36,967 26,504
Carried forward 376,043 342,762

31/3/23 31/3/22
E E
Brought forward 376,043 342,762
Prevention
and HIV Testing		 11,948 13,598
Motor and travel expenses 5,697 4,335
Interpretation 264 456
Counselling,
Therapies		 and Welfare 36,444 43,733
Groups 745 400
Children
and		 families 629 325
Activities and resources 5,008 1,980
Consultancy costs 42,944 22,862
Management charges 1,744
Formula
Milk		 5,446 3,225
486,912 433,676
SUPPORT COSTS
Governance
costs
E
Governance costs 17,973
Support costs, included in the above, are as follows:
31/3/23 31/3/22
Governance Total
costs activities
E f
Accountancy and legal fees 17,762 19,380
Bank charges 211 188
17,973 19,568

STAFF COS T S
31/3/23 31/3/22
E f
Wages and salaries 237,278 223,325
Social security costs 15,422 15,078
Other pension costs 11,510 13,385
264,210 251,788
The average monthly number ofemployees during the year was as follows:
31/3/23 31/3/22
Charitable staff 9 10

COMPARATIVE S
FOR THE STA		 TEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
E
INCOME AND ENDOWMENTS FROM
Donations
and		 legacies 18,115 178,653 196,768
Charitable
activities
Active Calderdale 2,684 2,684
HIV Prevention and Support 22,062 4,675 26,737
Kirklees Easter Fund 660 660
Kirklees Holiday Fund 240 240
Public Health Kirklees and Public Health
Calderdale 244,612 244,612
Time to Shine 7,876 7,876
Total 285,689 193,888 479,577
EXPENDITURE ON
Charitable
activities
HIV Prevention and Support 249,259 113,599 362,858
Youth Out Project 70,818 70,818
Governance
costs		 19,568 19,568
Total 268,827 184,417 453,244
NET INCOME 16,862 9,471 26,333
10. COMPARATIVES FOR COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
funds funds funds
E E E
RECONCILIATION OF FUNDS
Total funds brought forward 177,815 41,274 219,089
TOTAL FUNDS CARRIED FORWARD 194,677 50,745 245,422
11. TANGIBLE FIXEDASSETS
Plant and
machinery
E
COST
At 1stApril 2022 163,546
Disposals (150,639)
At 31st March 2023 12,907
DEPRECIATION
At 1stApril 2022 163,546
Eliminated
on disposal		 (150,639)
At 31st March 2023 12,907
NET BOOK VALUE
At 31st March 2023
At 31st March 2022
12. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
E E
Trade debtors 8,486 990
Other debtors 530 530
Prepayments 4,123 4,477
13,139 5,997

CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE YEAR
31/3/23 31/3/22
E E
Trade creditors 16,151 18,144
Social security and other taxes 4,696 4,956
Accruals 8,479 4,663
Deferred income 7,085
29,326 34,848

31/3/23 31/3/22
E E
Within one year 5,050 15,820
Between one and five years 5,050
5,050 20,870

ANALYS IS OF NET ASSETS BETWE EN FUNDS
31/3/23 31/3/22
Unrestricted Restricted Total Total
funds funds funds funds
E E E E
Current assets 274,371 49,654 324,025 280,270
Current liabilities (29,326) (29,326) (34,848)
245,045 49,654 294,699 245,422

MOVEMENT
IN F		 UNDS
Net
movement At
At 1/4/22 in funds 31/3/23
E E f
Unrestricted
funds
General fund 194,678 50,367 245,045
Restricted funds
Big Lottery Fund - Reaching Communities:
Youth Out Project 24,213 (24,213)
The Bounce Project 2,539 (2,002) 537
Clinical Outreach Project in Community
Settings 4,683 4,683
Domestic Abuse Research 6,108 6,108
Emotional
Health		 5Wellbeing Support
Fund 4,400 4,400
Healthy
Minds Calderdale		 6,400 6,400
The Henry Smith Charity 13,132 3,349 16,481
Kirklees Smoke Free Innovation Fund 1,025 1,025
Mind Your Head 2,500 (2,500)
Community
Fund		 —Rainbow Resources (ID:
20217001) 6,180 6,180
TSLSeed Fund - Reconnect, Reboot,
Rejuvenate 3560 (3,560)
VAC Winter Pressures 4,800 (960) 3,840
50,744 (1,090) 49,654
TOTAL FUNDS 245,422 49,277 294,699

Incoming Resources Movement
resources expended in funds
E f E
Unrestricted
funds
General fund 402,940 (352,573) 50,367
Restricted funds
Big Lottery Fund —Reaching Communities:
Youth Out Project 28,393 (52,606) (24,213)
The Bounce Project (2,002) (2,002)
Clinical Outreach Project in Community
Settings 6,808 (2,125) 4,683
Domestic Abuse Research 26,500 (20,392) 6,108
Emotional
Health		 R Wellbeing Support
Fund 10,000 (5,600) 4,400
Healthy
Minds Calderdale		 13,700 (7,300) 6,400
The Henry Smith Charity 55,800 (52,451) 3,349
Kirklees Smoke Free Innovation Fund 1,500 (475) 1,025
Mind Your Head (2,500) (2,500)
Community
Fund		 - Rainbow Resources (ID:
20217001) 7,521 (1,341 6,180
TSLSeed Fund
—Reconnect, Reboot,
Rejuvenate (3,560) (3,560)
VAC Winter Pressures 1,000 (1,960) (960)
151,222 (152,312) (1,090)
TOTAL FUNDS 554,162 (504,885) 49,277

Net
movement At
At 1/4/21 in funds 31/3/22
E f E
Unrestricted
funds
General fund 177,815 16,863 194,678
Restricted funds
Active Calderdale 1,342 (1,342)
Big Lottery Fund —Reaching Communities:
Youth Out Project 9,760 14,453 24,213
The Bounce Project 2,539 2,539
The Henry Smith Charity 13,132 13,132
Kirklees Animation Project 9,021 (9,021)
Kirklees 38K 9,417 (9,417)
Mind Your Head 2,500 2,500
Positive
Living Project		 —Sports England 1,355 (1,355)
This Girl Can - Sports England 2,613 (2,613)
Time to Shine 7,616 (7,616)
TSL 150 (150)
TSLSeed Fund - Reconnect, Reboot,
Rejuvenate 3,560 3,560
VAC Winter Pressures 4,800 4,800
41,274 9,470 50,744
TOTAL FUNDS 219,089 26,333 245,422

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 285,689 (268,826) 16,863
Restricted funds
Active Calderdale 2,683 (4,025) (1,342)
Big Lottery Fund
—Reaching Communities:
Youth Out Project 85,271 (70,818) 14,453
The Bounce Project 10,162 (7,623) 2,539
Calderdale
MBC —Suicide Prevention		 13,996 (13,996)
Community
Foundation		 for Calderdale 5,000 (5,000)
The Henry Smith Charity 56,600 (43,468) 13,132
Kirklees Animation Project (9,021) (9,021)
Kirklees 38K (9,417) (9,417)
Mind Your Head 2,500 2,500
Positive
Living Project-		 Sports England (1,355) (1,355)
This Girl Can —Sports England (2,613) (2,613)
Time to Shine 7,876 (15,492) (7,616)
TSL (150) (150)
TSL - Health Your Way 1,440 (1,440)
TSLSeed Fund - Reconnect, Reboot,
Rejuvenate 3,560 3,560
VAC Winter Pressures 4,800 4,800
193,888 (184,418) 9,470
TOTAL FUNDS 479,577 (453,244) 26,333

Net
movement At
At 1/4/21 in funds 31/3/23
f f f
Unrestricted
funds
General fund 177,815 67,230 245,045
Restricted funds
Active Calderdale 1,342 (1,342)
Big Lottery Fund - Reaching Communities:
Youth Out Project 9,760 (9,760)
The Bounce Project 537 537
Clinical Outreach Project in Community
Settings 4,683 4,683
Domestic Abuse Research 6,108 6,108
Emotional
Health		 5Wellbeing Support
Fund 4,400 4,400
Healthy
Minds Calderdale		 6,400 6,400
The Henry Smith Charity 16,481 16,481
Kirklees Animation Project 9,021 (9,021)
Kirklees Smoke Free Innovation Fund 1,025 1,025
Kirklees 38K 9,417 (9,417)
Community
Fund		 —Rainbow Resources (ID:
20217001) 6,180 6,180
Positive
Living Project - Sports		 England 1,355 (1,355)
This Girl Can
—Sports England		 2,613 (2,613)
Time to Shine 7,616 (7,616)
TSL 150 (150)
VAC Winter Pressures 3,840 3,840
41,274 8,380 49,654
TOTAL FUNDS 219,089 75,610 294,699

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 688,629 (621,399) 67,230
Restricted funds
Active Calderdale 2,683 (4,025) (1,342)
Big Lottery Fund - Reaching Communities:
Youth Out Project 113,664 (123,424) (9,760)
The Bounce Project 10,162 (9,625) 537
Calderdale
MBC —Suicide Prevention		 13,996 (13,996)
Clinical Outreach Project in Community
Settings 6,808 (2,125) 4,683
Community
Foundation
for Calderdale		 5,000 (5,000)
Domestic Abuse Research 26,500 (20,392) 6,108
Emotional
Health		 5Wellbeing Support
Fund 10,000 (5,600) 4,400
Healthy
Minds Calderdale		 13,700 (7,300) 6,400
The Henry Smith Charity 112,400 (95,919) 16,481
Kirklees Animation Project (9,021) (9,021)
Kirklees Smoke Free Innovation Fund 1,500 (475) 1,025
Kirklees 38K (9,417) (9,417)
Mind Your Head 2,500 (2,500)
Community
Fund		 —Rainbow Resources (ID:
20217001) 7,521 (1,341) 6,180
Positive
Living Project- Sports		 England (1,355) (1,355)
This Girl Can - Sports England (2,613) (2,613)
Time to Shine 7,876 (15,492) (7,616)
TSL (150) (150)
TSL- Health Your Way 1,440 (1,440)
TSLSeed Fund
—Reconnect, Reboot,
Rejuvenate 3,560 (3,560)
VAC Winter Pressures 5,800 (1,960) 3,840
345,110 (336,730) 8,380
TOTAL FUNDS 1,033,739 (958,129) 75,610

31/3/23 31/3/22
E E
INCOME AND ENDOWMENTS
Donations and legacies
Donations - PHP &Children and Families 1,501 599
Grants 165,018 187,954
Welfare fund
—General		 3,016 7,338
Welfare fund - Service User grants 1,065 877
170,600 196,768
Investment
income
Deposit account interest 604
Charitable
activities
Charitable
activities income		 382,958 282,809
Total incoming resources 554,162 479,577
EXPENDITURE
Charitable
activities
Wages 237,278 223,325
NIC contributions 15,422 15,078
Pensions 11,510 13,385
Insurance 2,533 2,591
Light and heat 755 1,668
Telephone 4,631 4,586
Postage and stationery 1,697 668
Sundries 10,840 4,062
Rent and rates 21,698 24,415
Repairs and maintenance 7,325 4,457
Cleaning 649 1,176
Computer
repairs and maintenance		 14,596 13,548
Subscriptions 714 870
Training 4,904 2,873
Personnel
recruitment		 costs 3,172 1,505
Staff supervision 340 1,105
Health insurance 1,012 946
Sessional workers etc 36,967 26,504
Prevention
and HIV Testing		 11,948 13,598
Motor and travel expenses 5,697 4,335
Interpretation 264 456
Counselling,
Therapies		 and Welfare 36,444 43,733
Carried forward 430,396 404,884

31/3/23 31/3/22
E E
Charitable
activities
Brought forward 430,396 404,884
Groups 745 400
Children
and		 families 629 325
Activities and resources 5,008 1,980
Consultancy costs 42,944 22,862
Management charges 1,744
Formula
Milk		 5,446 3,225
486,912 433,676
Support costs
Governance costs
Accountancy and legal fees 17,762 19,380
Bank charges 211 188
17,973 19,568
Total resources expended 504,885 453,244
Net income 49,277 26,333