||||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| ## ## |17.|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)|