2023-03-31-accounts - Himmat Limited

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			Page
Report ofthe Trustees		1	to	6
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet		9	to	10
Cash Flow Statement
Notes to the Cash Flow	Statement		12
Notes to the Financial Statements		13	to	21
Detailed Statement of Financial Activities		22	to	23

		31.3.23
		f
Total	Unrestricted Reserves	192,239
Less:	Tangible Fixed Assets (Unrestricted)	(33,893)
Total	free (unrestricted) reserves	158,346

							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					67,760	67,760	104,777
Charitable	activities
Charitable	Activities				291,326	1,440	292,766	408,410
Investment	income				65		65	65
Total					291,391	69,200	360,591	513,252
EXPENDITURE ON
Charitable	activities
Charitable	Activities				400,347	138,124	538,471	579,621
NET INCOME/(EXPENDITURE)					(108,956)	(68,924)	(177,880)	(66,369)
RECONCILIATION OF FUNDS
Total funds	brought	forward			301,195	106,566	407,761	474,130
TOTAL FUNDS CARRIED FORWARD					192,239	37,642	229,881	407,761

			31/3/23	31/3/22
		Notes	E	E
FIXED ASSETS
Tangible assets		12	71,535	87,267
CURRENT ASSETS
Debtors		13	21,430	73,384
Cash at bank and	in hand		159,283	265,356
			180,713	338,740
CREDITORS
Amounts falling due within one year		14	(22,367)	(18,246)
NET CURRENT ASSETS			158,346	320,494
TOTAL ASSETS LESSCURRENT LIABILITIES			229,881	407,761
NET ASSETS			229,881	407,761
FUNDS		17
Unrestricted funds			192,239	301,195
Restricted funds			37,642	106,566
TOTAL FUNDS			229,881	407,761

					31/3/23	31/3/22
				Notes	E	E
Cash flows from	operating	activities
Cash generated from operations					(106,138)	(44,868)
Net cash used in	operating	activities			(106,138)	(44,868)
Cash flows from	investing	activities
Interest received					65	65
Net cash provided	by investing activities				65	65
Change in cash and cash equivalents			in the
reporting period					(106,073)	(44,803 )
Cash and cash equivalents		at the beginning
ofthe reporting	period				265,356	310,159
Cash and cash equivalents		at the end	of
the reporting period					159,283	265,356

RECONCILIATION	OF	NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES	NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES
				31/3/23	31/3/22
				E	E
Net expenditure	for	the reporting	period (as per the Statement	of
Financial Activities)				(177,880)	(66,369)
Adjustments for:
Depreciation charges				15,731	17,243
Interest received				(65)	(65)
Decrease in debtors				51,955	70,059
Increase/(decrease) in creditors				4,121	(65,736)
Net cash used in	operations			(106,138)	(44,868)

		At 1/4/22	Cash flow	At 31/3/23
		E	E	E
Net cash
Cash at bank and	in hand	265,356	(106,073)	159,283
		265,356	(106,073)	159,283
Total		265,356	(106,073)	159,283

Tangible fixed assets
Depreciation is provided	at the fallowing	annual rates in order to write off each asset over its estimated		useful
life.
Long leasehold	Straight	line over	10years
Fixtures and fittings	15%on	reducing	balance
Motor vehicles	25%on	reducing	balance

2.	DONATIONS	DONATIONS	AND LEGACIES	AND LEGACIES
								31/3/23	31/3/22
								E	E
	Grants							67,760	104,777
	Grants received, included			in the	above, are	as follows.
								31/3/23	31/3/22
								6	f
	Community		Foundation	for Calderdale				67,760	89,640
	Other grants								15,137
								67,760	104,777
3.	INVESTMENT INCOME
								31/3/23	31/3/22
								E	E
	Deposit account interest							65	65
4.	INCOME FROM CHARITABLE ACTIVITIES
								31/3/23	31/3/22
					Activity			E	6
	Charitable	activities mcome			Charitable	Activities		292,766	408,410
5.	CHARITABLE ACTIVITIES COSTS
							Direct	Support
							Costs (see	costs (see
							note 6)	note 7)	Totals
							f	E	E
	Charitable		Activities				485,657	52,814	538,471

DIRECT COSTS OF CHARITABLE ACTIVITIES	DIRECT COSTS OF CHARITABLE ACTIVITIES	DIRECT COSTS OF CHARITABLE ACTIVITIES
			31/3/23	31/3/22
			E	E
Staff costs			345,802	391,669
Rates and water			410	2,094
Insurance			5,165	4,817
Light and heat			2,812	3,115
Telephone			2,337	4,636
Postage and	stationery		1,233	1,309
Sundries			440	482
Rent, rates and room hire			20,633	31,939
Repairs and maintenance Computer repairs and maintenance			37,970 1,795	12,140 1,631
Staff training	and recruitment		6,227	9,985
Travelling expenses			7,854	5,494
Project costs	and client	activities	52,979	49,306
			485,657	518,617
SUPPORT COSTS
				Governance
				c os'ts
				E
Charitable Activities				52,814
Support costs, included		in the above, are as follows;
Governance	costs
			31/3/23	31/3/22
			Charitable	Tota I
			Activities	activities
			E	E
Accountancy	and payroll fees		3,211	3,094
Legal and professional		fees	33,872	40,667
Depreciation	oftangible fixed assets		15,731	17,243
			52,814	61,004

			31/3/23	31/3/22
			E	f
Depreciation	—owned	assets	15,732	17,242

STAFF	COSTS
		31/3/23	31/3/22
		E	6
Wages Social Other	and salaries security costs pension costs	317,531 21,757 6,514	359,966 23,670 8,033
		345,802	391,669

The av	erage mon	thly	number ofemployees during the year	was as follows:
				31/3/23	31/3/22
Direct	charitable	and	administration	18	22

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	Tata I
						funds	funds	funds
						6	E	E
	INCOME AND ENDOWMENTS			FROM
	Donations	and legacies				15,137	89,640	104,777
	Charitable	activities
	Charitable	Activities				408,410		408,410
	Investment	income				65		65
	Total					423,612	89,640	513,252
	EXPENDITURE ON
	Charitable	activities
	Charitable	Activities				546,358	33,263	579,621
	NET INCOME/(EXPENDITURE)					(122,746)	56,377	(66,369)
	RECONCILIATION OF FUNDS
	Total funds	brought	forward			423,941	50,189	474,130
	TOTAL FUNDS CARRIED FORWARD					301,195	106,566	407,761
12.	TANGIBLE	FIXED ASSETS
						Fixtures
					Long	and	Motor
					leasehold	fittings	vehicles	Totals
					f	E	E	E
	COST
	At 1st April	2022 and	31st March 2023		99,317	25,630	77,200	202,147
	DEPRECIATION
	At 1st April	2022			28,873	18,816	67,191	114,880
	Charge for	year			10,393	2,837	2,502	15,732
	At 31st March 2023				39,266	21,653	69,693	130,612
	NET BOOK	VALUE
	At 31st March 2023				60,051	3,977	7,507	71,535
	At 31st March 2022				70,444	6,814	10,009	87,267

				31/3/23	31/3/22
				f	E
Trade debtors				20,779	72,722
Prepayments	and accrued income			651	662
				21,430	73,384
CREDITORS: AMOUNTS			FALLING DUE WITHIN ONE YEAR
				31/3/23	31/3/22
				E	E
Trade creditors Accruals and deferred		income		17,274 5,093	13,645 4,601
				22,367	18,246

Minimum	lease payments under non-cancellable	operating leases	fall due as follow	s:
				31/3/23	31/3/22
				E	E
Within one year Between one and five years In more than five years				16,201 4 114	18,223 4 114
				16,319	18,341
ANALYSIS OF NET ASSETS BETWEEN FUNDS
				31/3/23	31/3/22
		Unrestricted	Restricted	Tota I	Total
		funds	funds	funds	funds
		E	E	E	f
Fixed assets		33,893	37,642	71,535	87,267
Current	assets	180,713		180,713	338,740
Current	liabilities	(22,367)		(22,367)	(18,246)
		192,239	37,642	229,881	407,761

MOVEMENT IN	MOVEMENT IN	FUNDS
							Net
							movement	At
						At 1/4/22	in funds	31/3/23
						f	E	E
Unrestricted funds
General fund						301,195	(108,956)	192,239
Restricted funds
Community Foundation			for Calderdale			62,651	(62,651)
Sport England	(URN; 20014005775)					43,915	(6,273)	37,642
						106,566	(68,924)	37,642
TOTAL FUNDS						407,761	(177,880)	229,881
Net movement		in funds,	included		in the above are as follows:
						Incoming	Resources	Movement
						resources	expended	in funds
						E	f	E
Unrestricted funds
General fund						291,391	(400,347)	(108,956)
Restricted funds
Community Foundation			for Calderdale			69,199	(131,850)	(62,651)
Sport England	(URN: 20014005775)					1	(6,274)	(6,273)
						69,200	(138,124)	(68,924)
TOTAL FUNDS						360,591	(538,471)	(177,880)
Comparatives	for movement			in	funds
							Net
							movement	At
						At 1/4/21	in funds	31/3/22
						f	E	E
Unrestricted	funds
General fund						423,941	(122,746)	301,195
Restricted funds
Community Foundation for Calderdale Sport England (URN: 20014005775)						50,189	62,651 (6,274)	62,651 43,915
						50,189	56,377	106,566
TOTAL FUNDS						474,130	(66,369)	407,761

						Incoming	Incoming	Resources	Movement
						resources		expended	in funds
							f	E	E
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)
A current year		12months		and prior year 12months	combined	position	is as follows.
								Net
								movement	At
						At 1/4/21		in funds	31/3/23
							f	f	E
Unrestricted	funds
General fund						423,941		(231,702)	192,239
Restricted funds
Sport England		(URN: 20014005775)					50,189	(12,547)	37,642
TOTAL FUNDS						474,130		(244,249)	229,881

				Incoming	Resources	Movement
				resources	expended	in funds
				E	E	E
Unrestricted		funds
General fund				715,003	(946,705)	(231,702)
Restricted funds
Community	Foundation		for Calderdale	158,839	(158,839)
Sport England		(URN. 20014005775)		1	(12,548)	(12,547)
				158,840	(171,387)	(12,547)
TOTALFUNDS				873,843	(1,118,092)	(244,249)

		31/3/23	31/3/22
		E	E
INCOME AND ENDOWMENTS
Donations and legacies
Grants		67,760	104,777
Investment income
Deposit account interest		65	65
Charitable activities
Charitable activities income		292,766	408,410
Total incoming resources		360,591	513,252
EXPENDITURE
Charitable activities
Wages		317,531	359,966
Social security		21,757	23,670
Pensions		6,514	8,033
Rates and water		410	2,094
Insurance		5,165	4,817
Light and heat		2,812	3,115
Telephone		2,337	4,636
Postage and stationery		1,233	1,309
Sundries		440	482
Rent, rates and room hire		20,633	31,939
Repairs and maintenance		37,970	12,140
Computer repairs and maintenance		1,795	1,631
Staff training and recruitment		6,227	9,985
Travelling expenses		7,854	5,494
Project costs and client	activities	52,979	49,306
		485,657	518,617
Support costs
Governance costs
Accountancy and payroll fees		3211	3,094
Legal and professional	fees	33,872	40,667
Long leasehold		10,393	10,393
Fixtures and fittings		2,836	3,514
Motor vehicles		2,502	3,336
		52,814	61,004

	31/3/23	31/3/22
	6	f
Total resources expended	538,471	579,621
Net expenditure	(177,880)	(66,369)