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2022-03-31-accounts

Page
Report ofthe Trustees 1 to 13
Independent
Examiner's
Report 14
Statement ofFinancial Activities 15 to 16
Balance Sheet 17 to 18
Cash Flow Statement 19
Notes tothe Cash Flow Statement 20
Notes tothe Financial Statements 21 to 35
Detailed Statement ofFinancial Activities 36 to 37

Total Funds at 31.3.22 438,234
Less: Restricted funds (623)
Less: Funds to cover 3months operating costs (180,000)
Less: Funds to cover redundancy costs (60,000)
Less: Funds to cover dilapidations on leased property (23,000)
Less: Cost of Living Vouchers (5,000)
Less: Energy Caseworker
(April 2023 - March 2024)
(27,551)
Less: Advise Supervisor (34,602)
Less: Proposed salary uplift for 2 years (49,712)
Less: Funds to relocate premises (15,000)
"Free"Reserves 42,746

31/3/22 31/3/21
Unrestricted Restricted Total Total
funds funds funds funds
Notes f f E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies
28,501 349,719 378,220 455,870
Charitable
activities
Core activities 296,145 296,145 295,000
Womencentre
-Women
Making Changes 2,134
Investment
income
58 58 132
Otherincome 168 30 198 274
Total 324,872 349,749 674,621 753,410
EXPENDITURE ON
Charitable
activities
Core activities 233,454 233,454 179,925
BEISInnovation
Partner
13,611 13,611 22,507
BEISTechnology 10,026
BESN 3,432 3,432 863
The National
Lottery Community
Fund (ID:
20126168) 13,336
Big Night
ln
6,932
Calderdale
Community
Foundation —Client Grants 4,862 4,862 6,048
Calderdale
Community
Foundation —Community
Resilience 4,667
Chaotic Lifestyle 29,524
Energy Saving Trust 35,017 35,017 20,753
Gambling
Support Service
6,341 6,341 45,104
Hebden
Royd Town Council
8,821 8,821 1,203
Help To Claim 86,300 86,300 78,328
Improving
Lives
64,842 64,842 84,539
I Will 1,718 1,718 1,150
MaPS Mainstream 103,567 103,567
MaPs Web Chat 55,148 55,148 15,369
Money Advice Service - Debt Advice Project
(MASDAP) 111,226
Ovenden
Foodbank Drop In
922 922
Pace Covid Scale-up 3,837
Todmorden
War Memorial
Trust 2,655
West Yorkshire
NPG
5,025 5,025 8,339
YBSReferral Service 27 27
Calderdale
Community
Foundation -Climate
Emergency 1,538 1,538
EAP 4,028 4,028

31/3/22 31/3/21
Unrestricted Restricted Total Total
funds funds funds funds
Notes f E E E
Total 233,454 395,199 628,653 646,331
NET INCOME/(EXPENDITURE) 91,418 (45,450) 45,968 107,079
Transfers between funds 17 (28,097) 28,097
Net movement in funds 63,321 (17,353) 45,968 107,079
RECONCILIATION OF FUNDS
Total funds brought forward 374,290 17,976 392,266 285,187
TOTAL FUNDS CARRIED FORWARD 437,611 623 438,234 392,266

31/3/22 31/3/21
Notes E E
FIXEDASSETS
Tangible assets 12 5,465
CURRENT ASSETS
Debtors 13 1,100 1,017
Cash at bank and in hand 440,465 402,711
441,565 403,728
CREDITORS
Amounts
falling due within one year
14 (3,331) (16,927)
NET CURRENT ASSETS 438,234 386,801
TOTAL ASSETS LESSCURRENT LIABILITIES 438,234 392,266
NET ASSETS 438,234 392,266
FUNDS 17
Unrestricted
funds:
General fund 437,611 374,290
Restricted funds 623 17,976
TOTAL FUNDS 438,234 392,266

31/3/22 31/3/21
Notes f E
Cash flows from operating activities
Cash generated
from operations
37,696 115,929
Net cash provided
by operating
activities
37,696 115,929
Cash flows from investing activities
Purchase oftangible fixed assets (11,758)
Interest received 58 132
Net cash provided
by/(used
in) investing activities 58 (11,626)
Change
in cash and cash equivalents
in the
reporting
period
37,754 104,303
Cash and cash equivalents at the beginning of
the reporting
period
402,711 298,408
Cash and cash equivalents at the end ofthe
reporting
period
440,465 402,711

RECONCILIATION RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/22 31/3/21
E f
Net income forthe reporting period (as per the Statement of Financial
Activities) 45,968 107,079
Adjustments for:
Depreciation charges 5,464 19,112
Interest received (58) (132)
(Increase)/decrease in debtors (82) 1,667
Decrease in creditors (13,596) (11,797)
Net cash provided by operations 37,696 115,929

At 1/4/21 Cash flow At 31/3/22
f E E
Net cash
Cash at bank and in hand 402,711 37,754 440,465
402,711 37,754 440,465
Total 402,711 37,754 440,465

2. DONATIONS
AND LEGACIES
DONATIONS
AND LEGACIES
DONATIONS
AND LEGACIES
31/3/22 31/3/21
E E
Donations 1,663 1,636
Grants 376,557 454,234
378,220 455,870
Grants received, included in the above, are as follows:
31/3/22 31/3/21
E E
The Bearders Charity 2,040
Calderdale
Community
Foundation 1,625 21,116
Calderdale
Community
Foundation -Client grants 520 5,000
Calderdale
Community
Services 24,474
Calderdale
MBC
14,060
CitA 250,377 168,240
Citizens Advice - Leeds 11,625 15,406
Energy Saving Trust 33,483 17,289
Hebden
Royd Town Council
9,453 1,360
The Henry Smith Charity 45,000 60,000
MaPS Web Chat 15,676
Money Advice Service (CitA) 120,408
National
Lottery Fund (ID:
20126168) 12,570
Todmorden
War Memorial
Trust 1,069
376,557 454,234
3. INVESTMENT INCOME
31/3/22 31/3/21
E E
COIF interest received 58 132

31/3/22 31/3/22 31/3/21
Activity E f
Provision ofadvice services Core activities 295,000 295,000
Other services Core activities 1,145
Other services Womencentre -Women Making Changes 2,134
296,145 297,134
OTHER INCOME
31/3/22 31/3/21
E E
Miscellaneous
income
198 274
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs note 7) Totals
f E E
Core activities 175,124 58,330 233,454
BEISInnovation
Partner
13,611 13,611
BESN 3,432 3,432
Calderdale
Community
Foundation -Client
Grants 4,862 4,862
Energy Saving Trust 35,017 35,017
Gambling
Support Service
6,341 6,341
Hebden
Royd Town
Council 8,821 8,821
Help To Claim 86,300 86,300
Improving
Lives
64,842 64,842
I Will 1,718 1,718
MaPS Mainstream 103,567 103,567
MaPs Web Chat 55,148 55,148
Ovenden
Foodbank
Drop ln 922 922
West Yorkshire
NPG
5,025 5,025
YBSReferral Service 27 27
Calderdale
Community
Foundation
Climate Emergency 1,538 1,538
EAP 4,028 4,028
570,323 58,330 628,653

Governance
costs
f
Core activities 58,330
Support costs, included in the above, are as follows:
31/3/22 31/3/21
Core Total
activities activities
E E
Wages 41,630 39,396
Social security 3,915 3,619
Pensions 2,493 2,364
Share ofoffice costs 5,068 7,654
Accountancy and payroll fees 4,058 3,845
Legal and professional fees 1,056 58
Bank charges 110 129
58,330 57,065
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31/3/22 31/3/21
f E
Depreciation -owned assets 5,464 19,112

STAFF COSTS
31/3/22 31/3/21
E E
Wages and salaries 484,895 483,048
Social security costs 32,599 28,992
Other pension costs 27,186 28,426
544,680 540,466
The average monthly number ofemployees during the year was as follows:
31/3/22 31/3/21
Direct charitable 21 22
Governance 2 2
23 24

COMPARATIVE S
FOR TH
E STA TEMENT OF FINANCIAL ACT IVITIES
Unrestricted Restricted Total
funds funds funds
E E f
INCOME AND ENDOWMENTS FROM
Donations
and
legacies 2,045 453,825 455,870
Charitable
activities
Core activities 295,000 295,000
Womencentre -Women Making Changes 2,134 2,134
Investment
income
132 132
Other income 14 260 274
Total 299,325 454,085 753,410
EXPENDITURE ON
Charitable
activities
Core activities 179,925 179,925
BEISInnovation Partner 22,507 22,507
BEISTechnology 10,026 10,026

COMPARATIVES
FOR T
HE STATE ME NT OF FINANCIAL ACTIVIT IES - continued
Unrestricted Restricted Total
funds funds funds
f f f
BESN 863 863
The National
Lottery Community
Fund (ID:
20126168) 13,336 13,336
Big Night
ln
6,932 6,932
Calderdale
Community
Foundation -Client Grants 6,048 6,048
Calderdale
Community
Foundation -Community
Resilience 4,667 4,667
Chaotic Lifestyle 29,524 29,524
Energy Saving Trust 20,753 20,753
Gambling
Support Service
45,104 45,104
Hebden
Royd Town Council
1,203 1,203
Help To Claim 78,328 78,328
Improving
Lives
84,539 84,539
I Will 1,150 1,150
MaPs Web Chat 15,369 15,369
Money Advice Service - Debt Advice Project
(MASDAP) 111,226 111,226
Pace Covid Scale-up 3,837 3,837
Todmorden
War Memorial Trust
2,655 2,655
West Yorkshire
NPG
8,339 8,339
Total 179,925 466,406 646,331
NET INCOME/(EXPENDITURE) 119,400 (12,321) 107,079
Transfers between funds (29,674) 29,674
Net movement
in funds
89,726 17,353 107,079
RECONCILIATION
OF FUNDS
Total funds brought forward 284,564 623 285,187
TOTAL FUNDS CARRIED FORWARD 374,290 17,976 392,266

12. TANGIBLE FIXEDASS ET S
Plant and Computer
machinery equipment Totals
E E E
COST
At 1st April 2021and 31st March 2022 39,481 42,201 81,682
DEPRECIATION
At 1st April 2021 37,459 38,759 76,218
Charge for year 2,022 3,442 5,464
At 31st March 2022 39,481 42,201 81,682
NET BOOK VALUE
At 31st March 2022
At 31st March 2021 2,022 3,442 5,464
13. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
E f
Trade debtors 145 336
Prepayments
and accrued income
955 681
1,100 1,017
14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
E E
Trade creditors 1,280
Accruals and deferred income 3,331 15,647
3,331 16,927

31/3/22 31/3/21
E f
Within one year 11,895 8,959
Between one and five years 26,328 32,352
38,223 41,311
ANALYSIS OF NET ASSETS BETWEEN FUNDS
31/3/22 31/3/21
Unrestricted Restricted Total Total
funds funds funds funds
E E E E
Fixed assets 5,465
Current assets 440,942 623 441,565 403,728
Current liabilities (3,331) (3,331) (16,927)
437,611 623 438,234 392,266

MOVEMENT
IN FUNDS
Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/22
E E f E
Unrestricted
funds
General fund 374,290 91,418 (28,097) 437,611
Restricted funds
BESN (807) 807
BEISInnovation
Partner
13,494 (13,611) 117
Calderdale
Community
Foundation 1,342 (2,863) 1,521
Calderdale
Community
Foundation -Climate
Emergency
Fund
87 87
Calderdale
Community
Foundation -Ovenden 1,458 (922) 536
Carbon Monoxide and Energy 4,530 (4,530)
EAP 3,172 (3,172)
Energy Saving Trust (1,534) 1,534
Gambling 909 (909)
Hebden
Royd Town Council
633 (633)
Help to Claim (12,921) 12,921
I-WILL 1,682 (1,718) 36
Improving
Lives
(19,842) 19,842
MaPS Web Chat (6,012) 6,012
Money Advice Service - Mainstream (1,124) 1,124
West Yorkshire
NPG
6,600 (6,600)
YBSReferral Service (27) 27
17,976 (45,450) 28,097 623
TOTAL FUNDS 392,266 45,968 438,234

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 324,872 (233,454) 91,418
Restricted funds
BESN 2,625 (3,432) (807)
BEISInnovation
Partner
(13,611) (13,611)
Calderdale
Community
Foundation 1,999 (4,862) (2,863)
Calderdale
Community
Foundation -Climate
Emergency
Fund
1,625 (1,538) 87
Calderdale
Community
Foundation -Ovenden (922) (922)
Carbon Monoxide and Energy 4,530 4,530
EAP 7,200 (4,028) 3,172
Energy Saving Trust 33,483 (35,017) (1,534)
Gambling 7,250 (6,341) 909
Hebden
Royd Town Council
9,454 (8,821) 633
Help to Claim 73,379 (86,300) (12,921)
I-WILL (1,718) (1,718)
Improving
Lives
45,000 (64,842) (19,842)
MaPS Web Chat 49,136 (55,148) (6,012)
Money Advice Service —Mainstream 102,443 (103,567) (1,124)
West Yorkshire
NPG
11,625 (5,025) 6,600
YBSReferral Service (27) (27)
349,749 (395,199) (45,450)
TOTAL FUNDS 674,621 (628,653) 45,968

Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/21
E f f f
Unrestricted
funds
General
fund
284,564 119,400 (29,674) 374,290
Restricted funds
BESN 1,137 (1,137)
BEISInnovation
Partner
13,494 13,494
BEISTechnology (646) 646
The National
Lottery Community
Fund (ID:
20126168) (766) 766
Big Night
In
(1,816) 1,816
Calderdale
Community
Foundation 1,342 1,342
Calderdale
Community
Foundation-
Communty
Resilience
1333 (1,333)
Calderdale
Community
Foundation -Ovenden 1,458 1,458
Calderdale
MBC —Chaotic Lifestyle
(5,464) 5,464
Energy Saving Trust (3,464) 3,464
Gambling (1,604) 1,604
Hebden
Royd Town Council
157 (157)
Help to Claim 2,832 (6,386) 5,236 1,682
Improving
Lives
(5,000) (24,539) 29,539
MaPS Web Chat 307 (307)
Money Advice Service (CitA) 9,182 (9,182)
PACE Covid Scale-up (69) 69
Todmorden
War MemorialTrust
1,333 (1,586) 253
West Yorkshire
NPG
7,067 (7,067)
623 (12,321) 29,674 17,976
TOTAL FUNDS 285,187 107,079 392,266

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 299,325 (179,925) 119,400
Restricted funds
BESN 2,000 (863) 1,137
BEISInnovation
Partner
36,001 (22,507) 13,494
BEISTechnology 9,380 (10,026) (646)
The National
Lottery Community
Fund (ID:
20126168) 12,570 (13,336) (766)
Big Night
ln
5,116 (6,932) (1,816)
Calderdale
Community
Foundation 7,390 (6,048) 1,342
Calderdale
Community
Foundation-
Communty
Resilience
6,000 (4,667) 1333
Calderdale
MBC —Chaotic Lifestyle
24,060 (29,524) (5,464)
Energy Saving Trust 17,289 (20,753) (3,464)
Gambling 43,500 (45,104) (1,604)
Hebden
Royd Town Council
1,360 (1,203) 157
Help to Claim 73,092 (79,478) (6,386)
Improving
Lives
60,000 (84,539) (24,539)
MaPS Web Chat 15,676 (15,369) 307
Money Advice Service (CitA) 120,408 (111,226) 9,182
PACE Covid Scale-up 3,768 (3,837) (69)
Todmorden
War Memorial
Trust 1,069 (2,655) (1,586)
West Yorkshire
NPG
15,406 (8,339) 7,067
454,085 (466,406) (12,321)
TOTAL FUNDS 753,410 (646,331) 107,079

Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/22
f E E E
Unrestricted
funds
General fund 284,564 210,818 (57,771) 437,611
Restricted funds
BESN 330 (330)
BEISInnovation
Partner
(117) 117
BEISTechnology (646) 646
The National
Lottery Community
Fund (ID:
20126168) (766) 766
Big Night
In
(1,816) 1,816
Calderdale
Community
Foundation (1,521) 1,521
Calderdale
Community
Foundation -Climate
Emergency
Fund
87 87
Calderdale
Community
Foundation-
Communty
Resilience
1,333 (1,333)
Calderdale
Community
Foundation -Ovenden 1,458 (922) 536
Calderdale
MBC - Chaotic Lifestyle
(5,464) 5,464
Carbon Monoxide and Energy 4,530 (4,530)
EAP 3,172 (3,172)
Energy Saving Trust (4,998) 4,998
Gambling (695) 695
Hebden
Royd Town Council
790 (790)
Help to Claim 2,832 (19,307) 18,157 1,682
I-WILL (1,718) 36 (1,682)
Improving
Lives
(5,000) (44,381) 49,381
MaPS Web Chat (5,705) 5,705
Money Advice Service (CitA) 9,182 (9,182)
Money Advice Service - Mainstream (1,124) 1,124
PACE Covid Scale-up (69) 69
Todmorden
War Memorial Trust
1,333 (1,586) 253
West Yorkshire
NPG
13,667 (13,667)
YBSReferral Service (27) 27
623 (57,771) 57,771 623
TOTAL FUNDS 285,187 153,047 438,234

Incoming Resources Movement
resources expended in funds
E f f
Unrestricted
funds
General
fund
624,197 (413,379) 210,818
Restricted funds
BESN 4,625 (4,295) 330
BEISInnovation
Partner
36,001 (36,118) (117)
BEISTechnology 9,380 (10,026) (646)
The National
Lottery Community
Fund (ID:
20126168) 12,570 (13,336) (766)
Big Night
ln
5,116 (6,932) (1,816)
Calderdale
Community
Foundation 9,389 (10,910) (1,521)
Calderdale
Community
Foundation —Climate
Emergency
Fund
1,625 (1,538) 87
Calderdale
Community
Foundation-
Communty
Resilience
6,000 (4,667) 1,333
Calderdale
Community
Foundation -Ovenden (922) (922)
Calderdale
MBC- Chaotic Lifestyle
24,060 (29,524) (5,464)
Carbon Monoxide and Energy 4,530 4,530
EAP 7,200 (4,028) 3,172
Energy Saving Trust 50,772 (55,770) (4,998)
Gambling 50,750 (51,445) (695)
Hebden
Royd Town Council
10,814 (10,024) 790
Help to Claim 146,471 (165,778) (19,307)
I-WILL (1,718) (1,718)
Improving
Lives
105,000 (149,381) (44,381)
MaPS Web Chat 64,812 (70,517) (5,705)
Money Advice Service (CitA) 120,408 (111,226) 9,182
Money Advice Service - Mainstream 102,443 (103,567) (1,124)
PACE Covid Scale-up 3,768 (3,837) (69)
Todmorden
War Memorial Trust
1,069 (2,655) (1,586)
West Yorkshire
NPG
27,031 (13,364) 13,667
YBSReferral Service (27) (27)
803,834 (861,605) (57,771)
TOTAL FUNDS 1,428,031 (1,274,984) 153,047

31/3/22 31/3/21
E f
INCOME AND ENDOWMENTS
Donations
and
legacies
Donations 1,663 1,636
Grants 376,557 454,234
378,220 455,870
Investment
income
COIF interest received 58 132
Charitable
activities
Provision of advice services 295,000 295,000
Other services 1,145 2,134
296,145 297,134
Other income
Miscellaneous income 198 274
Total incoming resources 674,621 753,410
EXPENDITURE
Charitable
activities
Wages 443,265 443,652
Social security 28,684 25,373
Pensions 24,693 26,062
Insurance 2,393 2,051
Light and heat 1,786 3,808
Telephone 3,934 7,343
Printing,
postage, stationary
and office 6,403 7,650
Sundries 994 123
Rent, rates and service charge 15,499 15,011
Repairs and maintenance 2,668 2,799
Computer
repairs and maintenance
14,494 17,007
Training
and conferences
1,485 2,381
Citizens Advice affiliation and insurance 7,849 7,849
Service marketing
and promotion
5,570 1,893
Carried forward 559,717 563,002

31/3/22 31/3/21
E E
Charitable
activities
Brought forward 559,717 563,002
Motor and travel expenses 1,818 1,738
Health and safety 225
Disbursement
and exceptional case costs
3,870 5,925
Depreciation
oftangible
fixed assets 4,918 18,376
570,323 589,266
Support costs
Governance
costs
Wages 41,630 39,396
Social security 3,915 3,619
Pensions 2,493 2,364
Share ofoffice costs 5,068 7,654
Accountancy
and payroll fees
4,058 3,845
Legal and professional fees 1,056 58
Bank charges 110 129
58,330 57,065
Total resources expended 628,653 646,331
Net income 45,968 107,079