||||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|