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2021-03-31-accounts

Page
Report ofthe Trustees 1 to 23
Report ofthe Independent Auditors 24 to 27
Statement ofConsolidated Financial Activities 28
Group and Charity Balance Sheet 29 to 30
Consolidated
Cash Flow Statement		 31
Notes to the Consolidated Cash Flow Statement 32
Notes to the Consogdated Financial Statements 33 to 54

Trustees
A Ali (resigned 16/10/20)
H J Barber (Chair)
PW Blackman
R K Bostan (resigned 2/9/20)
L Burrows (appointed 12/8/21)
R J Craven (Vice Chair)
A Hamid (appointed 12/8/21)
J Harkness (resigned 11/6/20)
R Hemblys (Treasurer)
H LHunter
SHussain (appointed 12/8/21)
T Male
S E Morrell (Chair)
CJ Pinder (appointed 6/8/20)
A KQureshi (appointed 12/8/21)
R Rehman (resigned 11/6/20)
G Rhodes (appointed 12/8/21)
FShoukat (resigned 12/11/20)
M E Stead (appointed 6/8/20)
R M Sweeney (appointed 21/9/21)
Company Secretary
A S Haskins
Auditors
Riley &Co Limited
Statutory
Auditor Chartered
Accountants
52StJohns Lane
Halifax
West Yorkshire
HX128W
Bankers
Unity Trust Bank
9 Brindleyplace
Birmingham
812H8

31/3/21 31/3/20
Unrestricted Restricted Total Total
funds funds funds funds
Notes f f 6 6
INCOME AND ENDOWMENTS
FROM
Donations
and legacies		 30,247 86,665 116,912 153,242
Charitable
activities		 3
Provision ofemployment,
education
and training
Provision ofchildcare
and family support services
Promoting
health
and wellbeing
Management,
administration
and membership
Other trading activities
Investment
income		 services
4
5		 73,477
2,237,728
(5,803)
269,840
448,627
447		 403,467
402,589
276,489
10,370		 476,944
2,640,317
270,686
280,210
448,627
447		 712,094
3,396,879
72,757
13,045
633,428
2,158
Total 3,054,563 1,179,580 4,234,143 4,983,603
EXPENDITURE ON
Charitable
activities		 6
Provision ofemployment,
education
and training
Provision ofchildcare
and family support services
Promoting
health
and wellbeing		 services 109,558
2,414,043
(6,591)		 405,909
402,589
351,645		 515,467
2,816,632
345,054		 651,161
3,108,715
167,479
Management,
administration
and
Governance
costs
Other trading activities		 membership 9 285,454
41,711
370,006		 10,421 295,875
41,711
370,006		 424,777
30,713
453,449
Total 3,214,181 1,170,564 4,384,745 4,836,294
NET INCOME/(EXPENDITURE) (159,618) 9,016 (150,602) 147,309
Transfers between funds 22 367 (367)
Taxation (9,957) (9,957) 54
Other recognised gains/(losses)
Actuarial
gains/(losses)
on defined		 benefit schemes (788,000) (788,000) (304,000)
Net movement
in funds		 (957,208) 8,649 (948,559) (156,637)
RECONCILIATION
OF FUNDS
Total funds brought forward (483,683) (9,349) (493,032) (336,395)
TOTAL FUNDS CARRIED FORWARD (1,440,891) (700) (Lp441 591) (493p032)
GROUP GROUP CHARITY CHARITY
31.3.21 31.3.20 31.3.21 31.3.20
Notes E E E E
FIXEDASSETS
Tangible
Assets		 15 188,639 147,765 34,761 45,647
Investments 16 101 101
188,639 147,765 34,862 45,748
CURRENT ASSETS
Debtors 17 156,430 212,911 168,994 348,178
Cash at bank and in hand 1,448,715 1,649,954 1,270,425 1,274,962
1,605,145 1,862,865 1,439,419 1,623,140
CREDITORS
Amounts
falling due within one year		 18 (647,704) (713,948) (563,042) (592,714)
PROVISION FOR LIABILITIES 20 (28,671) (18,714)
NET CURRENT ASSETS 928,770 1,130,203 876,377 1,030,426
NET ASSETS EXCLUDING PENSION SCHEME
LIABILITY 1,117,409 1,277,968 911,239 1,076,174
PENSION LIABILITY 23 (2,559,000) (1,771,000) (2,559,000) (1771,000)
NET LIABILITIES (1,441,591) (493,032) (1,647,761) (694,826)
FUNDS
Unrestricted
funds		 22 1,118,109 1,287,317 644,021 892,070
Pension reserve 22 (2,559,000) (1,771,000) (2,559,000) (1,771,000)
(1,440,891) (483,683) (1,914,979) (878,930)
Restricted funds 22 (700) (9,349) 267,218 184,104
TOTAL FUNDS (1,441,591) (493,032) (1,647,761) (694,826)

31/3/21 31/3/20
Notes 6 6
Cash flows from operating activities
Cash generated
from operations
Tax paid		 (111,538)
(9,957)		 141,994
54
Net cash provided
by operating
activities		 (121,495) 142,048
Cash flows from investing activities
Purchase oftangible
fixed assets
Interest received		 (80,191)
447		 (78,459)
2,158
Net cash used in investing
activities		 (79,744) (76,301)
Change in cash and cash equivalents in the
reporting
period
Cash and cash equivalents
at the beginning ofthe		 (201,239) 65,747
reporting
period		 1,649,954 1,584,207
Cash and cash equivalents
at the end		 ofthe
reporting
perIod		 1,448,715 .949.994

RECONCILIATION
OF NET (EXPENDITURE)/INCOME		 RECONCILIATION
OF NET (EXPENDITURE)/INCOME		 RECONCILIATION
OF NET (EXPENDITURE)/INCOME		 RECONCILIATION
OF NET (EXPENDITURE)/INCOME		 TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/21 31/3/20
E 6
Net (expenditure)/income for the reporting period (as per the Statement of
Financial Activities)
Adjustments
for:		 (150,602) 147,309
Depreciation
charges		 39,316 52,686
Interest received
Decrease in debtors
Decrease in creditors		 (447)
56,481
(56,286)		 (2,158)
(19,363)
(36,480)
Net cash provided by operations (111,538) 141,994
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/20 Cash flow At 31/3/21
f 6 E
Net cash
Cash at bank and in hand 1,649,954 (166,239) 1,448,715
1,649,954 (166,239) 1,448,715
Total 1,649,954 (166,239) 1,448,715

DONATIONS AND LEGACIES
31/3/21 31/3/20
f E
Donations (3,348) 807
Grants 120,260 152,435
116,912 153,242

31/3/21 31/3/20
f f
Calderdale
MBC		 60,000
Coronavirus Job Retention Scheme 19,898
ESOL:Syrian Families 12,778 14,507
National
Milk Grant Scheme		 918 2,280
Neighbourhood
Learning		 for Deprived Communities 13,678 658
Staying Well Project 72,988 74,990
120,260 152,435
INCOME FROM CHARITABLE ACTIVITIES
31/3/21 31/3/20
f f
Charitable
a		 ivlties income
Provision ofemployment, education and training services 476,944 700,921
Provision ofchildcare and family support services 2,640,317 3,396,879
Promoting
health
and wellbeing		 270,686 72,757
Management, administration and membership 280,210 10,884
Mana
ment		 fees received from ro ects
Provision ofemployment, education and training services 11,173
Management, administration and membership 2,161
5,666, 5 4,164,775
OTHER TRADING ACTIVITIES
31/3/21 31/3/20
f f
Income from Tradln
Subsidiaries
flsie Whiteley Innovation Centre 448,627 484,026
Hanson
Lane		 Enterprise Centre 149,402
448,627 633,428
INVESTMENT INCOME
31/3/21 31/3/20
f f
Bank interest receivable 447 2,158
Income from Tradln
Subsidiaries		 Tradln
Subsidiaries
flsie Whiteley Innovation Centre
Hanson Lane Enterprise Centre
INVESTMENT INCOME
Bank interest receivable

Direct Support
Costs (see costs (see
note 6) note 7) Totals
E E E
Provision ofemployment,
education
and training
Provision ofchildcare and family support services
Promoting
health
and wellbeing
Management,
administration
and membership
Governance
costs		 services 515,467
2,816,632
345,054
19,212		 276,663
41,711		 515,467
2,816,632
345,054
295,875
41,711
3,696,365 318,374 4,014,739
DIRECT COSTS OF CHARITABLE ACTIVITIES
31/3/21 31/3/20
f E
Staff costs
Rates and water
Insurance		 3,070,358
8,070
12,093		 3,072,529
7,940
15,357
Light and heat
Telephone		 24,108
42,225		 30,937
62,390
Postage and stationery 43,437 57,426
Advertising
Sundries		 5,042
22,982		 10,774
22,410
Rent and room hire 925 114,102
Repairs and maintenance 204,145 110,323
Course costs 27,235 55,010
Training and conferences
Staff and volunteer
costs		 12,409
69,121		 12,740
103,782
Trips and outings 809
Management
fees paid - Project
Motor and travel expenses
Bad debts
Surestart costs		 6,868
(180)
99,805		 33,434
37,214
254,630
Irrecoverable
VAT		 12,741 13,550
l.egal and professional fees 2,508 51,204
Apprenticeship
levy		 2,275
Bookkeeping
and accountancy
Bank charges		 10,386
3,110		 11,474
2,941
Depreciation 18,977 30,312
3,696,365 4,113,563

Governance
Management Finance Other costs Totals
6 6 6 6 6
Management, administration
and membership
Governance
costs		 52,262 164,028 60,373 41,711 276,663
41,711
52,262 164,028 60,373 41,711 318,374
31/3/21 31/3/20
Management,
administration
and Total
membership activities
f 6
45,947 73,541
4,939 7,738
1,376 2,208
52,262 83,487
31/3/21 31/3/20
Management,
administration
and Total
membership activities
6 6
145,930 136,672
11,630 10,836
6,468 5,136
164,028 152,644

Other
31/3/21 31/3/20
Management,
administration
and Total
membership activities
E E
Wages
Social security
Pensions		 57,389
2,844
140		 1,972
341
125
60,373 2,438
31/3/21 31/3/20
Governance Tota
I
costs activities
f E
Auditors'
remuneration
Legal fees
Trustee costs		 5999
35,712		 6,163
23,770
780
41,711 30,713
OTHER TRADING ACTIVITIES
31/3/21 31/3/20
f E
Ex
ndlture
in Tradin		 Subsidiaries
Elsie Whiteley
Innovation
Hanson
Lane Enterprise		 Centre
Centre		 370,006 338,617
114,832
370,006 453,449
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31/3/21 31/3/20
E E
Auditors'
remuneration
Auditors'
remuneration
—Elsie Whiteley
Innovation
Auditors'
remuneration
—Hanson
Lane Enterprise
Depreciation
-owned assets		 Centre
Centre		 5,999
1,957
39,316		 6,163
1,900
1,900
52,686

TAXATION
31/3/21 31/3/20
E f
Analysis oftax charge/(credit):
The tax charge/(credit) on the profit on ordinary
activities for the		 year was as follows:
Current tax:
UK Corporation tax
Deferred tax 9,957 (54)
9,957 (54)
TRUSTEES' REMUNERATION AND BENEFITS
There
were
no trustees'
31st March 2020.		 remuneration or other benefits for the year ended 31st March 2021 nor for the year
ended
Trustees' expenses
Trustees'
expenses		 of ENil (2020:f210)were paid to one trustee in the year, relating to the reimbursement of childcare cost
for attendance
at meetings.
STAFF COSTS
31/3/21 31/3/20
6 E
Wages and salaries 3,152,711 3,174,346
Social security costs 224,959 215,652
Other pension costs 96,417 72,262
3,474,087 3,462,260
The average monthly number ofemployees during the year was as follows:
31/3/21 31/3/20
Charitable
activities		 169 178
Administrative 18 18
Governance 1 1
188 197
No employees
received emoluments		 in excess ofE60,000.

31/3/20 31/3/19
Unrestricted Restricted Total Total
funds funds funds funds
E 6 E E
INCOME AND ENDOWMENTS
FROM
Donations
and legacies		 63,087 90,155 153,242 112,064
Charitable
activities
Provision ofemployment,
education
and training
Provision ofchildcare and family support services
Promoting
health and wellbeing
Management,
administration
and membership
Other trading
activities		 services 288,532
2,838,865
3,249
633,428		 423,562
558,014
72'757
9,796		 712,094
3,396,879
72,757
13,045
633,428		 627,365
3,473,879
67,839
18,649
639,851
Investment
income		 2,158 2,158
Total 3,829,319 1,154,284 4,983,603 4,939,647
EXPENDITURE ON
Charitable
activities
Provision ofemployment,
education
and training
Provision ofchildcare and family support services
Promoting
health and wellbeing		 services 205,655
2,540,394
2,275		 445,506
568,321
165,204		 651,161
3,108,715
167,479		 652,443
2,968,778
172,550
Management,
administration
and
Governance
costs
Other trading
activities		 membership 424,688
30,713
453,449		 89 424,777
30,713
453,449		 392,015
12,559
454,494
Total 3,657,174 1,179,120 4,836,294 4,652,839
NET INCOME 172,145 (24,836) 147,309 286,808
Taxation 54 54 (3,408)
Other recognised gains/(losses)
Actuarial gains/(losses)
on defined		 benefit schemes (304,000) (304,000) (451,000)
Net movement
In funds		 (131,801) (24,836) (156,637) (167,600)
RECONCILIATION
OF FUNDS
Total funds brought forward (351,882) 15,487 (336,395) (168,795)
TOTAL FUNDS CARRIED FORWARD (483,683) (9,349) (493,032) (336,395)

CHARITY:
Fixtures
Kitchen Office and
equipment
f		 equipment
f		 fittings
E
COST
At 1st April 2020 99,308 51,613 23,673
Additions 8,093
At 31st March 2021 99,308 59,706 23,673
DEPRECIATION
At 1st April 2020 99,308 51,613 21,284
Charge for year 540 652
At 31st March 2021 99,308 52,153 21,936
NET BOOK VALUE
At 31st March 2021 7,553 1,737
At 31st March 2020 2,389
Motor Computer
vehicles equipment Totals
6 6 6
COST
At 1st April 2020 4,732 138,274 317,600
Additions 8,093
At 31st March 2021 4,732 138,274 325,693
DEPRECIATION
At 1st April 2020 1,577 98,171 271,953
Charge for year 1,578 16,209 18,979
At 31st March 2021 3,155 114,380 290,932
NET BOOK VALUE
At 31st March 2021 1,577 23,894 34,761
At 31st March 2020 3,155 40,103 45,647

GROUP:
Fixtures
Kitchen Office and
equipment
f		 equipment
f		 fittings
f
COST
At 1st April 2020 99,308 254,097 222,890
Additions 11,163 40,178
At 31st March 2021 99,308 265,260 263,068
DEPRECIATION
At 1st April 2020 99,308 206,870 125,508
Charge for year 19,951 14,120
At 31st March 2021 99,308 226,821 139,628
NET BOOK VALUE
At 31st March 2021 38,439 123,440
At 31st March 2020 47,227 97,382
Motor Long
vehicles Leasehold Totals
f f f
COST
At 1st April 2020 4,732 91,996 673,024
Additions 28,851 80,191
At 31st March 2021 4,732 120,847 753,215
DEPRECIATION
At 1st April 2020 1,577 91,996 525,260
Charge for year 1,578 3,668 39,316
At 31st March 2021 3,155 95,664 564,576
NET BOOK VALUE
At 31st March 2021 1,577 25,183 188,639
At 31st March 2020 3,155 147,765

GROUP CHARITY
Sharesin group Sharesin
undertakings group
undertakings
E
MARKET VALUE
At1April 2020 and 31March 2021 101
NET BOOK VALUE
At 31March 2021 101
At 31March 2020 101
here were no investment
assets outside
ompanies
include the following:		 the UK. The company's investments at the balance sheet date in the share capit
Han
n Lane Enter		 Hse Centre Umited
Nature ofbusiness: Property management and associated services
Class ofshare: ~SI holdin
Ordinary 100
31.3.21 31.3.20
E f
Summar
oftradln		 results
Turnover 149,403
Total Expenditure
Taxation		 (137,093)
54
12,364
Distribution
to parent charity		 (7,080)
5,284
summa ofassets and li blllties
Assets
Liabilities

Etsle yyhltele Innovation Innovation Innovation Centre Limited
Nature of business: Provision of high-quality modern workspace.
Class ofshare: ~Aholdin
Ordinary 100
31.3.21 31.3.20
f 6
Summa
oftrad		 results
Turnover 503,669 457,975
Total Expenditure (450,321) (406,817)
Other Income 35,448 26,328
Interest payable and similar charges
Taxation (9957) 1,153
78,839 78,639
Distribution
to		 parent charity (74,465) (95,113)
4,374 (16,474)
Summar
ofassets		 and liabilities
Assets 448,672 551,460
Liabilities (242,407) (349,569)
206,265 201,891

GROUP GROUP CHARITY CHARITY
31.3.21 31.3.20 31.3.21 31.3.20
f f f f
Trade debtors 107,512 66,509 59,757 22.082
Amounts owed by group undertakings 51,708 201,332
VAT 13,370 8,288
Other debtors 48,918 146,402 44,159 116,476
156,430 212,911 168,994 348,178
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
GROUP GROUP CHARITY CHARITY
31.3.21 31.3.20 31.3.21 31.3.20
f f f f
Trade creditors 44,732 96,238 36,315 75,478
Amounts owing to group undertakings 23,754
Social security and other taxes 48,959 45,844 48,959 45,844
Wages control account 18,021 15,679 18,021 15,679
VAT 3,948 7,048
Pension schemes 7,133 4,881 7,133 4,881
Accruals and deferred income 524,911 544,258 428,860 450,832
647,704 713,948 563,042 592,714
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31/3/21 31/3/20
f f
Within one year 7 7
Between one and five years 28 28
In more than five years 5 12
40 47
PROVISIO NS FOR LIABILITIES
GROUP GROUP CHARITY CHARITY
31.3.21 31.3.20 31.3.21 31.3.20
f f f f
Deferred tax 2&,671 18,714

31/3/21 31/3/20
Unrestricted Restricted Total Total
funds funds funds funds
E f E E
Fixed assets 188,639 188,639 147,765
Current assets 1,615,929 24,216 1,640,145 1,862,865
Current
liabilities
Pension
liability		 (686,459)
(2,559,000)		 (24,916) (711,375)
(2,559,000)		 (732,662)
(1,771,000)
(1,440,891) (700) (1,441,591) (493,032)
MOVEMENT
IN GROUP FUNDS
Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/21
E E E E
Unrestricted
funds
General fund 1,287,317 (169,575) 367 1,118,109
Pension reserve (1,771,000) (788,000) (2,559,000)
Restricted funds (483,683) (957,575) 367 (1,440,891)
Calderdale
Food		 Network 789 789
Community
Led		 Homes (Start Up Support) 275 275
Community
Organisers		 (503) (503)
DEFRA 2,552 2,552
Employment
Services		 - Holiday Kitchen 456 (456)
ESOL Project costs 4,294 4,294
Groundwork (3,077) (375) (3,452)
Inclusive
Economy		 (2,324) (2,324)
Inspire (118) (118)
Neighbourhood Learning for Deprived
Communities 324 13,627 13,951
Place Based Social Action (1995) (1,995)
Prosperous
Calderdale		 (362) (362)
Sessional staff (89) 89
Staying Well Project (13,611) (2,550) (16,161)
Together Calderdale Project 2,354 2,354
~9,349) 9,016 (367) (700)
TOTALFUNDS (493,032) (948,559) (1,441,591)

Net movement
in funds,		 included included in the above are as follows: in the above are as follows: in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund
Pension reserve		 3,054,563 (3,224,138) (788,000) (169,575)
(788,000)
Restricted funds 3,054,563 (3,224,138) (788,000) (957,575)
Active Calderdale 44,268 (44,268)
Architectural
Heritage
Fund -		 Hopwood Triangle 10,000 (10,000)
Building Better Opportunities - Hopeful Families 156,585 (156,585)
Calderdale
Food Network		 789 789
Calfund 11,147 (11,147)
Census Project 381 (381)
CFFC - Calderdale
Food Mixer		 1,000 (1,000)
Community
Led Homes (Start		 Up Support) 9,775 (9,500) 275
Community
Organisers		 (503) (503)
Connecting
Opportunities		 163,036 (163,036)
Daycare Centres -Jubilee Nursery 163,300 (163,300)
Daycare Centres - Siddal Nursery 67,631 (67,631)
Daycare Centres
—Sowerby New		 Road Nursery 23,956 (23956)
Daycare Centres - Todmorden Nursery 64,146 (64,146)
DEFRA 5,500 (2,948) 2,552
ESOL: Syrian Families 12,778 (12'778)
Food Parcel Delivery
—Covid 19		 9,305 (9,305)
Groundwork (1) (374) (375)
Harnessing
Power ofCommunities		 757 (757)
Inclusive Economy 26,550 (28,874) (2,324)
Individuals
Fund		 370 (370)
Inspire (118) (118)
Little Gems Nursery 83,557 (83,557)
Neighbourhood
Learning		 for Deprived Comm. 13,678 (51) 13,627
Place Based Social Action
Place Based Social Action		 —Let's Get Socially Active (235)
76,924		 (1,760)
(76,924)		 (1,995)
Prosperous
Calderdale		 58,412 (58,774) (362)
Sehat - P2C CCLORS 68,560 (68,560)
Social Action Hub 1,304 (1,304)
Staying Well Project 73,238 (75,788) (2,550)
Together Calderdale
Project		 33,371 (33,371)
1,179,580 (1,170,564) 9,016
TOTAL FUNDS 4,234,143 (439, 01) V880DO) (948,
9)

Net
movement At
At 1/4/19 in funds 31/3/20
E f 6
Unrestricted
funds
General
fund
Pension reserve		 1,115,118
(1,467,000)		 172,199
(304,000)		 1,287,317
(1,771,000)
Restricted funds (351,882) (131,801) (483,683)
Employment
Services		 - Holiday Kitchen 456 456
ESOLProject costs
ESOL:Syrian Families		 1,011 4,294
(1,011)		 4,294
Groundwork (3,077) (3,077)
Little Gems Nursery 10,307 (10,307)
Neighbourhood
Learning for Deprived
Communities 324 324
Sessional staff
Staying Well Project
Together Calderdale		 Project 3,844 (89)
(17,456)
2,354		 (89)
(13,612)
2,354
15,487 (24,836) (9,349)
TOTAL FUNDS (336,395) (156,637) (493,032)

Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General
fund
Pension reserve		 3,829,319 (3,657,120) ~36¹,DDDI 172,199
(304,000)
Restricted funds 3,829,319 (3,657,120) (304,000) (131,801)
Active Calderdale 16,401 (16,401)
Building Better Opportunities - Hopeful Families 161,195 (161,195)
Calderdale
Food Network		 14,135 (14,135)
Calfund 12,621 (12,621)
Community
Organisers		 503 (503)
Connecting
Opportunities		 174,262 (174,262)
Daycare Centres
—Jubilee Nursery		 210,607 (210,607)
Daycare Centres
—Siddal Nursery		 96,061 (96,061)
Daycare Centres
—Sowerby		 New Road Nursery 67,394 (67,394)
Daycare Centres
—Todmorden		 Nursery 100,528 (100,528)
Employment
Services - Holiday Kitchen		 807 (351) 456
ESOL Project costs
ESOL:Syrian Families
Groundwork
Harnessing
Pawer ofCommunities		 20,000
14,507
16,000
81		 (15,706)
(15,518)
(19,077)
(81)		 4,294
(1,011)
(3,077)
Isolation
fund		 350 (350)
Little Gems Nursery
Neighbourhood
Learning for Deprived		 83,423 (93,730) (10,307)
Communities 658 (658)
Park Ward Neighbourhood
Place Based Social Action		 Development Plan 6,533
57,819		 (6,533)
(57,819)
Sessional staff
Social Action Hub		 372 (89)
(372)		 (89)
Staying Well Project
Together Calderdale
Project		 74,991
25,036		 (92,447)
(22,682)		 (17,456)
2,354
1,154,284 (1,179,120) (24,836)
TOTALFUNDS 3,6D3 ¹4,636,3¹D) (304,000) (156,637)

Net Transfers
movement between At
At 1/4/19 in funds funds 31/3/21
E E E E
Unrestricted
funds
General fund
Pension reserve		 1,115,118
(1,467,000)		 2,624
(1,092,000)		 367 1,118,109
(2,559,000)
Restricted funds (351,882) (1,089,376) 367 (1,440,891)
Calderdale
Food Network		 789 789
Community
Led Homes (Start		 Up Support) 275 275
Community
Organisers		 (503) (503)
DEFRA 2,552 2,552
Employment
Services		 - Holiday Kitchen 456 (456)
ESOL project costs 4,294 4,294
ESOL:Syrian Families 1,011 (1,011)
Groundwork
Inclusive
Economy		 (3,452)
(2,324)		 (3,452)
(2,324)
Inspire (118) (118)
Little Gems Nursery 10,307 (10,307)
Neighbourhood
Learning for Deprived
Communities 324 13,627 13,951
Place Based Social Action
Properous
Calderdale		 (1,995)
(362)		 (1,995)
(362)
Sessional staff (89) 89
Staying Well Project
Together Calderdale		 Project 3,844 (20,006)
2,354		 (16,162)
2,354
15,487 (15,820) (367) (700)
TOTAL FUNDS (336,395) (1,105,196) (1,441,S91)

Incoming Resources Gains and Movement
resources expended losses in funds
E E E E
Unrestricted
funds
General fund 6,883,882 (6,881,258) 2,624
Pension reserve (1,092,000) (1,092,000)
Restricted funds 6,883,882 (6,881,258) (1,092,000) (1,089,376)
Active Calderdale 60,669 (60,669)
Architectural
Heritage
Fund		 —Hopwood Triangle 10,000 (10,000)
Building Better Opportunities - Hopeful Families 317,780 (317,780)
Calderdale
Food Network		 14,924 (14,135) 789
Calfund 23,768 (23,768)
Census Project 381 (381)
CFFC - Calderdale
Food Mixer		 1,000 (1,000)
Community
Led Homes (Start		 Up Support) 9,775 (9,500) 275
Community
Organisers		 (503) (503)
Connecting
Opportunities		 337,298 (337,298)
Daycare Centres
—Jubilee Nursery		 373,907 (373,907)
Daycare Centres - Siddal Nursery 163,692 (163,692)
Daycare Centres - Sowerby New Road Nursery 91,350 (91,350)
Daycare Centres - Todmorden Nursery 164,674 (164,674)
DEFRA 5,500 (2,948) 2,552
Employment
Services - Holiday		 Kitchen 807 (351) 456
ESOLProject costs 20,000 (15,706) 4,294
ESOL:Syrian Families
Food Parcel Delivery - Covid		 19 27,285
9,305		 (28,296)
(9,305)		 (1,011)
Groundwork 15,999 (19,451) (3,452)
Harnessing
Power ofCommunities		 838 (838)
Inclusive
Economy		 26,550 (28,874) (2,324)
Individuals
Fund		 370 (370)
Inspire (118) (118)
Isolation fund 350 (350)
Little Gems Nursery 166,980 (177,287) (10,307)
Neighbourhood
Learning for Deprived
Communities 14,336 (709) 13,627
Park Ward Neighbourhood Development Plan 6,533 (6,533)
Place Based Social Action
Place Based Social Action - Let's		 Get Socially 57,584 (59,579) (1,995)
Active 76,924 (76,924)

Prosperous
Calderdale
Sehat - P2C CCLORS		 Prosperous
Calderdale
Sehat - P2C CCLORS		 58,412
68,560		 (58,774)
(68,560)		 (362)
Sessional staff
Social Action Hub		 1,677 (89)
(1,677)		 (89)
Staying Well Project
Together Calderdale		 Project 148,229
58,407		 (168,235)
(56,053)		 (20,006)
2,354
2,333,864 (2,349,684) 15,820
TOTAL FUNDS 6117746, , (9,230,942) 11,DD,DDD) (1,098,382)

31March 2021 31March 2020
Discount rate 2.05 2.30
Inflation —CPI 2.80 1.90
Pension increases 2.80 1.90
Pension accounts revaluation rate 2.80 1.90
Salary increases 2.00 3.15

EMPLOYEE BENEFITOBLIGATIONS -continued
Anal
sis of
refit and loss char e
~Pid d
31March 2021
6000's
Operating cost:
Current service cost 167
Past service cost
Interest cost
Curtailment
cost		 23
Settlement cost
Financing cost: Interest on net defined benefit liability / (asset) 41
Expense recognised 231
Chan esto the
res
tvalueofthedeflnedbeneAtobli		 ation
d d
31March 2021
6000's
Opening defined benefit obligation
Current service cost		 4,871
167
Interest expense on defined benefit obligation 111
Contributions
by participants		 27
Actuarial
(gains) / losses on liabilities
Net benefits
paid out		 1,160
(148)
Past service cost
Net increase
in liabilities from disposals / acquisitions
Curtailment
cost		 23
Settlements
Closing defined benefit obligation 6,211
Chan
esto the fair value ofassets
P ld dl
31March 2021
F000's
Opening fair value ofassets 3,100
Interest income on assets 70
Remeasurement
gains / (losses) on assets		 563
Contributions
by the employer		 40
Contributions
by participants		 27
Net benefits paid out
Net increase in assets from disposals and acquisitions		 (148)
Settlements
Closing fair value ofassets 3,652

Page
Report ofthe Trustees 1 to 23
Report ofthe Independent Auditors 24 to 27
Statement ofConsolidated Financial Activities 28
Group and Charity Balance Sheet 29 to 30
Consolidated
Cash Flow Statement		 31
Notes to the Consolidated Cash Flow Statement 32
Notes to the Consogdated Financial Statements 33 to 54

Trustees
A Ali (resigned 16/10/20)
H J Barber (Chair)
PW Blackman
R K Bostan (resigned 2/9/20)
L Burrows (appointed 12/8/21)
R J Craven (Vice Chair)
A Hamid (appointed 12/8/21)
J Harkness (resigned 11/6/20)
R Hemblys (Treasurer)
H LHunter
SHussain (appointed 12/8/21)
T Male
S E Morrell (Chair)
CJ Pinder (appointed 6/8/20)
A KQureshi (appointed 12/8/21)
R Rehman (resigned 11/6/20)
G Rhodes (appointed 12/8/21)
FShoukat (resigned 12/11/20)
M E Stead (appointed 6/8/20)
R M Sweeney (appointed 21/9/21)
Company Secretary
A S Haskins
Auditors
Riley &Co Limited
Statutory
Auditor Chartered
Accountants
52StJohns Lane
Halifax
West Yorkshire
HX128W
Bankers
Unity Trust Bank
9 Brindleyplace
Birmingham
812H8