2022-03-31-accounts - Himmat Limited

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			Page
Report ofthe Trustees		1	to	6
Independent Examiner's	Report
Statement ofFinancial Activities
Balance Sheet		9	to	10
Cash Flow Statement
Notes tothe Cash Flow	Statement		12
Notes tothe Financial Statements		13	to	22
Detailed Statement ofFinancial Activities		23	to	24

		31.3.22
		f
Total	Unrestricted Reserves	301,195
Less:	Tangible Fixed Assets (Unrestricted)	(43,352)
Total	free (unrestricted) reserves	257,843

							31/3/22	31/3/21
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes	f	E	E	E
INCOME AND ENDOWMENTS			FROM
Donations	and legacies				15,137	89,640	104,777	60,912
Charitable	activities
Charitable	Activities				408,410		408,410	501,267
Investment	income				65		65	28
Total					423,612	89,640	513,252	562,207
EXPENDITURE ON
Charitable	activities
Charitable	Activities				546,358	33,263	579,621	485,759
NET INCOME/(EXPENDITURE)					(122,746)	56,377	(66,369)	76,448
RECONCILIATION OF FUNDS
Total funds	brought	forward			423,941	50,189	474,130	397,682
TOTAL FUNDS CARRIED FORWARD					301,195	106,566	407,761	474,130

		31/3/22	31/3/21
	Notes	f	f
FIXED ASSETS
Tangible assets	12	87,267	104,509
CURRENT ASSETS
Debtors	13	73,384	143,444
Cash at bank and in hand		265,356	310,159
		338,740	453,603
CREDITORS
Amounts falling due within one year	14	(18,246)	(83,982)
NET CURRENT ASSETS		320,494	369,621
TOTAL ASSETS LESSCURRENT LIABILITIES		407,761	474,130
NET ASSETS		407,761	474,130
FUNDS	17
Unrestricted funds		301,195	423,941
Restricted funds		106,566	50,189
TOTAL FUNDS		407,761	474,130

					31/3/22	31/3/21
				Notes	E	f
Cash flows from operating	activities
Cash generated from operations					(44,868)	65,862
Net cash (used in)/provided	by operating		activities		(44,868)	65,862
Cash flows from investing	activities
Purchase oftangible fixed	assets					(28,713)
Interest received					65	28
Net cash provided by/(used	in) investing		activities		65	(28,685)
Change in cash and cash equivalents		in the
reporting period					(44,803)	37,177
Cash and cash equivalents	at the beginning			of
the reporting period					310,159	272,982
Cash and cash equivalents	at the end	ofthe
reporting period					265,356	310,159

RECONCILIATION	OF NET (EXPENDITURE)/INCOME	OF NET (EXPENDITURE)/INCOME	OF NET (EXPENDITURE)/INCOME	TO NET CASH FLOW FROM OPERATING ACTIVITIES
				31/3/22	31/3/21
				E	E
Net (expenditure)/income		for the reporting	period	(as per the Statement of
Financial Activities)				(66,369)	76,448
Adjustments for:
Depreciation charges				17,243	18,407
Interest received				(65)	(28)
Decrease/(increase)	in debtors			70,059	(100,032)
(Decrease)/increase	in creditors			(65,736)	71,067
Net cash (used in)/provided		by operations		(44,868)	65,862

	At 1/4/21	Cash flow	At 31/3/22
	f	E	E
Net cash
Cash at bank and in hand	310,159	(44,803)	265,356
	310,159	(44,803)	265,356
Total	310,159	(44,803)	265,356

2.	DONATIONS	AND LEGACIES	AND LEGACIES
									31/3/22	31/3/21
									E	E
	Grants								104,777	60,912
	Grants received, included		in the above, are as		follows:
									31/3/22	31/3/21
									E	f
	Calderdale Metropolitan		Borough Council - Holiday			Kitchen				1,400
	Community	Foundation	for Calderdale						89,640	3,500
	HMRC Coronavirus Job Retention			Scheme						29,084
	Other grants								15,137
	The National	Lottery Community		Fund - Coronavirus		Community	Support	Fund		26,928
	(Project Ref:	20143770)
									104,777	60,912
3.	INVESTMENT INCOME
									31/3/22	31/3/21
									f	f
	Deposit account interest								65	28
4.	INCOME FROM CHARITABLE ACTIVITIES
									31/3/22	31/3/21
				Activity					E	E
	Charitable activities income			Charitable	Activities				408,410	501,267
5.	CHARITABLE	ACTIVITIES	COSTS
								Direct	Support
								Costs (see	costs (see
								note 6)	note 7)	Totals
								f	f	E
	Charitable Activities							518,617	61,004	579,621

DIRECT CO	S	TS OF CHARITABLE ACTIVITIES
			31/3/22	31/3/21
			E	E
Staff costs			391,669	287,739
Rates and	water		2,094
Insurance			4,817	4,940
Light and heat			3,115	2,475
Telephone			4,636	4,444
Postage and		stationery	1,309	1,334
Sundries			482	875
Rent, rates and room hire			31,939	28,000
Repairs and		maintenance	12,140	2,491
Computer	repairs and maintenance		1,631	4,557
Staff training		and recruitment	9,985	1,260
Travelling	expenses		5,494	3,938
Project costs		and client activities	49,306	73,956
			518,617	416,009
SUPPORT	COSTS
				Governance
				costs
				E
Charitable	Activities			61,004

Governance	costs
			31/3/22	31/3/21
			Charitable	Total
			Activities	activities
			E	E
Accountancy	and payroll fees		3,094	3,709
Legal and professional		fees	40,667	47,634
Depreciation	oftangible fixed assets		17,243	18,407
			61,004	69,750

STAFF	COSTS
		31/3/22	31/3/21
		E	E
Wages	and salaries	359,966	261,816
Social	security costs	23,670	18,802
Other	pension costs	8,033	7,121
		391,669	287,739

				31/3/22	31/3/21
Direct	charitable	and	administration	22	18

11.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
						Unrestricted	Restricted	Total
						funds	funds	funds
						E	E	E
	INCOME AND ENDOWMENTS			FROM
	Donations	and legacies				33,984	26,928	60,912
	Charitable	activities
	Charitable	Activities				501,267		501,267
	Investment	income				28		28
	Total					535,279	26,928	562,207
	EXPENDITURE ON
	Charitable	activities
	Charitable	Activities				452,557	33,202	485,759
	NET INCOME/(EXPENDITURE)					82,722	(6,274)	76,448
	RECONCILIATION OF FUNDS
	Total funds	brought	forward			341,219	56,463	397,682
	TOTAL FUNDS CARRIED FORWARD					423,941	50,189	474,130
12.	TANGIBLE	FIXEDASSETS
						Fixtures
					Long	and	Motor
					leasehold	fittings	vehicles	Totals
					E	E	E	E
	COST
	At 1st April	2021and	31st March 2022		99,317	25,630	77,200	202,147
	DEPRECIATION
	At 1st April	2021			18,480	15,303	63,855	97,638
	Charge for	year			10,393	3,513	3,336	17,242
	At 31st March 2022				28,873	18,816	67,191	114,880
	NET BOOK	VALUE
	At 31st March 2022				70,444	6,814	10,009	87,267
	At 31st March 2021				80,837	10,327	13,345	104,509

								31/3/22	31/3/21
								E	E
Trade debtors								72,722	122,024
Prepayments		and accrued			income			662	21,420
								73,384	143,444
CREDITORS: AMOUNTS				FALLING DUE WITHIN ONE YEAR
								31/3/22	31/3/21
								E	E
Trade creditors								13,645	78,013
Accruals	and	deferred	income					4,601	5,969
								18,246	83,982
LEASING	AGREEMENTS
Minimum	lease payments				under non-cancellable	operating	leases fall due as follows:
								31/3/22	31/3/21
								E	E
Within one year								18,223	30,022
Between	one	and five	years					4	4
In more	than	five years						114	115
								18,341	30,141

ANALYSIS O	F	N	ET ASSE	TS BETWE	EN FUNDS
								31/3/22	31/3/21
						Unrestricted	Restricted	Total	Total
						funds	funds	funds	funds
						f	f	f	f
Fixed assets						43,352	43,915	87,267	104,509
Current assets						276,089	62,651	338,740	453,603
Current liabilities						(18,246)		(18,246)	(83,982)
						301,195	106,566	407,761	474,130
MOVEMENT		IN	FUNDS
								Net
								movement	At
							At 1/4/21	in funds	31/3/22
							f	f	f
Unrestricted		funds
General fund							423,941	(122,746)	301,195
Restricted funds
Community	Foundation			for Calderdale				62,651	62,651
Sport England		(URN: 20014005775)					50,189	(6,274)	43,915
							50,189	56,377	106,566
TOTAL FUNDS							474,130	(66,369)	407,761
Net movement			in funds,	included	in the above	are as follows:
							Incoming	Resources	Movement
							resources f	expended f	in funds f
Unrestricted		funds
General fund							423,612	(546,358)	(122,746)
Restricted funds
Community	Foundation			for Calderdale			89,640	(26,989)	62,651
Sport England		(URN: 20014005775)						(6,274)	(6,274)
							89,640	(33,263)	56,377
TOTAL FUNDS							513,252	(579,621)	(66,369)

						Net	Transfers
						movement	between	At
					At 1/4/20	in funds	funds	31/3/21
					E	E	E	E
Unrestricted	funds
General fund					341,219	82,722	(150,000)	273,941
Designated —Capital Fund							150,000	150,000
					341,219	82,722		423,941
Restricted funds
The National	Lottery Community			Fund-
Coronavirus Community		Support		Fund (Project
Ref: 20143770)						(1)		(1)
Sport England	(URN: 20014005775)				56,463	(6,273)		50,190
					56,463	(6,274)		50,189
TOTAL FUNDS					397,682	76,448		474,130
Comparative	net movement		in funds, included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						f	E	E
Unrestricted	funds
General fund						535,279	(452,557)	82,722
Restricted funds
The National	Lottery Community			Fund-
Coronavirus Community		Support		Fund (Project
Ref: 20143770)						26,927	(26,928)	(1)
Sport England	(URN: 20014005775)					1	(6,274)	(6,273)
						26,928	(33,202)	(6,274)
TOTAL FUNDS						562,207	(485,759)	76,448

									Net		Transfers
									movement		between			At
								At 1/4/20	in funds		funds		31/3/22
								f	E		E			f
Unrestricted funds
General fund								341,219	(40,024)		(150,000)			151,195
Designated -Capital		Fund									150,000			150,000
								341,219	(40,024)					301,195
Restricted funds
Community Foundation			for	Calderdale					62,651					62,651
The National Lottery		Community				Fund-
Coronavirus Community			Support			Fund (Project
Ref:20143770)									(1)					(1)
Sport England (URN:		20014005775)						56,463	(12,547)					43,916
								56,463	50,103					106,566
TOTAL FUNDS								397,682	10,079					407,761
A current year	12 months			and		prior year 12	months	combined	net movement in funds,		included	in the	above are		a
follows:
									Incoming		Resources		Movement
									resources		expended		in funds
									E		E			E
Unrestricted funds
General fund									958,891		(998,915)			(40,024)
Restricted funds
Community Foundation			for	Calderdale					89,640		(26,989)			62,651
The National Lottery		Community				Fund-
Coronavirus Community			Support			Fund (Project
Ref:20143770)									26,927		(26,928)			(1)
Sport England (URN: 20014005775)									1		(12,548)			(12,547)
									116,568		(66,465)			50,103
TOTAL FUNDS									1,075,459		(1,065,380)			10,079
Restricted funds
The Sports England		restricted			fund, represents		funding	received	for the development	of a sports pitch, this			development
was undertaken	during		the	year.		The funding	conditions	apply that Sports England has security over the assets						purchased
throughout their	useful		economic			life.

		31/3/22	31/3/21
		E	f
INCOME AND ENDOWMENTS
Donations and legacies
Grants		104,777	60,912
Investment income
Deposit account interest		65	28
Charitable activities
Charitable activities income		408,410	501,267
Total incoming resources		513,252	562,207
EXPENDITURE
Charitable activities
Wages		359,966	261,816
Social security		23,670	18,802
Pensions		8,033	7,121
Rates and water		2,094
Insurance		4,817	4,940
Light and heat		3,115	2,475
Telephone		4,636	4,444
Postage and stationery		1,309	1,334
Sundries		482	875
Rent, rates and room hire		31,939	28,000
Repairs and maintenance		12,140	2,491
Computer repairs and maintenance		1,631	4,557
Staff training and recruitment		9,985	1,260
Travelling expenses		5,494	3,938
Project costs and client	activities	49,306	73,956
		518,617	416,009
Support costs
Governance costs
Accountancy and payroll fees		3,094	3,709
Legal and professional	fees	40,667	47,634
Long leasehold		10,393	10,393
Carried forward		54,154	61,736

	31/3/22	31/3/21
	E	f
Governance costs
Brought forward	54,154	61,736
Fixtures and fittings	3,514	8,014
Motor vehicles	3,336
	61,004	69,750
Totalresources expended	579,621	485,759
Net (expenditure)/income	(66,369)	76,448