OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

Page
Report ofthe Trustees 1 to 26
Report ofthe Independent Auditors 26 to 29
Statement ofConsoRdated Financial Activities 30
Group and Charity
Balance
Sheet 31 to 32
Consolidated
Cash Flaw Statement
Notes tothe Consogdated Cash Flow Statement 34
Notes tothe Consolidated Financial Statements 35 to 62

REFERENCE AND ADMlisiSTRATIVE REFERENCE AND ADMlisiSTRATIVE REFERENCE AND ADMlisiSTRATIVE REFERENCE AND ADMlisiSTRATIVE REFERENCE AND ADMlisiSTRATIVE DETAILS
Registered Company number
04089288 (England and Wales)
Registered Charity number
1086183
Registered oflice
Hanson
Lane Enterprise
Centre
Hanson
Lane
Halifax
West Yorkshire
HX1 SPG
Trustees
H I Barber (Chair)
RI Craven (Vice Chair)
R Hemblys (Treasurer)
P W Blackman (resigned 1/1/22)
LBurrows (appointed 12/8/21)
A Hamid (appointed 12/8/21)
H LHunter
5 Hussain (appointed 12/8/21)
T Male
I McMullen (appointed 10/2/22) (resigned 22/4/22)
S Eivlorrell
CI Pindar
A K Qureshi (appointed 12/8/21)
G Rhodes (appointed 12/8/21)
IVI EStead (resigned 24/4/22)
R IVI Sweeney (appointed 21/9/21)
Company Secretary
A Haskins

31/3/22 31/3/21
Unrestricted Restricted Total Tots I
Notes funds
f
funds
f
fundsf funds
f
iNCOME AND ENDOWMENTS FROM
Donations
and legacies
7,952 109,272 117,224 116,912
Charitable
activities
4
Provision ofemployment,
education
and traming sennces 104,327 603,570 707,897 476,944
Provision ofchlldcare
and family support
services 2,350,975 484,294 2,835,269 2,640,317
Promoting
health
and wallbeing
19,526 146,477 166,003 270,686
Management,
administration
and membership 29,550 7,974 37,524 280,210
Other trading activities 5 549,682 549,682 448,627
Investment
income
3 91 91 447
Total 3,D62,103 1,351,587 4,413,690 4,234,143
EXPENDITURE DN
Charitable
activities
6
Provision of employment,
education
and training services 1D5,051 645,436 750.487 515,467
Provision of childca re and family support services 2,364,269 479,420 2,843,689 2,816,632
Promoting
health and wellbelng
23,D22 246,330 269,352 345,054
Management,
administration
and membership 69,306 9,324 78,630 295,875
Governance
costs
52,909 52,909 41.711
Other trading activities 459,356 459,356 370,006
Total 3,073,913 1,380,510 4,454,423 4,384,745
NET INCOME/(EXPENDITURE) (11,810) (28,923) (40,733) (150,602)
Taxat lan (2,917) (2,917) (9,957)
Other recognised
gains/(losses)
Gains on revaluation
offixed
assets 1,350,DDD 1,350,000
Actuarial
gains/(losses)
on defined benefit schemes
974.000 974,000 (788,000)
Net movement
in funds
2,309,273 (28,923) 2,280,350 (948,559)
RECONCILIATION
OF FUNDS
Total funds brought forward (1,44D,891) (700) (1,441,591) (493,032)
TOTAL FUNDS CARRIED FORWARD 868,382 (29,623) 838,759 (1,441p592)
GROUP GROUP CHARIN CHARIN
31.3.22 31.3.21 31.3.22 31.3.21
Notes E E
FIXEDASSET5
Tangible Assets 14 1,528,477 188,639 1,359,784 34,761
Investments 15 101 101
1,528.477 188,639 1,359,885 34,862
CURRENT ASSETS
Debtors 16 157,496 156,430 151,620 168,994
Cash at bank and in hand 1,545,412 1,448,715 '1,347,423 1,270,425
1,702,90S 1,605,145 1,499,043 1,439,419
CREDITORS
Amounts
falling due within one year
17 (776,038) (647,704) (632,16/) (563,042)
PROVISION FOR UABILITIES 19 (31,5SS) (28,671)
NETCURRENTASSETS 895,282 928,770 866,876 876,377
hIET ASSETS EXCLUDING PENSION SCHEIVIE
LIABILITY 2,423,759 1,117,409 7.226,761 911,239
PENSION LIABILITY 22 (1,5B5,000) (2,559,000) (1,585,000) (2,559,000)
NET LIABILITIES 838,759 (17HI1,591) 641,761 (1,647,761)
FUNDS
Linrestricted
funds
21 1,103,382 1,118,109 559,626 644,021
Pension reserve 21 (1,585,000) (2,559,000) (1,585,000) (2,559,000)
Revaluation
reserve
21 1,350,000 1,350,000
868,382 (1,440,891) 324,626 (1,914,979)
Restricted funds 21 (29,623) (700) 317,135 267,218
TOTAL FUNDS 838,759 (1,441,591) 641,761 (1,647,761)

31/3/22 31/3/21
Notes 6
Cash flows from operating actlv'Itles
Cash generated
fram operations
Tax paid
153,855
~2,917)
(111,538)
(9,957)
Net cash provided
by operating
activities
150,938 (121,495)
Cash flows from Investing activities
Purchase oftangible fixed assets (54,332) (80,191)
Interest received 91
Net cash provided
by/(used
In) investing activities 54,241 (79,744)
Change in cash and cash equivalents ln the
reporting
period
96,697 (201,239)
Cash and cash equivalents at the beginning ofthe
reporting
period
1,448,715 b649.954
Cash and cash equivalents at the end ofthe
reporting
period
1,545,412 1,448,715

31/3/22 31/3/21
f
Net expenditure for the reporting period (as per the Statement of Financ:ial
Activities) (40,733) (150,602)
Adjustments for:
Depreciation charges 64,494 39,316
Interest received (91) (447)
Decrease in debtors (1,066) 56,481
Increase/(decrease) in creditors 131,251 (56,286)
Net cash provided by operations 153,855 (111,538)
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/2.1 Cash flow At 31/3/22
E f f
Net cash
Cash at bank and in hand 1,448,715 96,697 1,545,412
1,448,715 96,697 2,545,412
Total 1,448,715 96,697 1,545,412

31/3/22 31/3/21
f f
Donations 6,491 (3,348)
Grants 110,733 120,260
117,224 116,912
Grants received, included in the above, are as follows:
31/3/22 31/3/21
f f
Coronavlrus Job Retention Scheme 19,898
ESOL:Syrian Families 31,284 12,778
National
Milk Grant Scheme
1,461 918
Neighbourhood
Learning
for Deprived Cornrnunities 13,678
Staying Well Project 77,988 72,988
110,733 120,260
INVESTMENT INCOME
31/3/22 31/3/21
6 f
Bank interest receivable 91 447

31/3/22 31/3/21
E 5
Charitable
activities income:
Provision ofemployment,
education,
and training services 707,897 476,944
Provision of childcare and family support services 2.835,269 2,640,317
Promoting
health and wellbeing
166,003 270.686
Management, administration,
and membership
37,524 280,210
Iylana
ament
fees received from subsldia com an 's
Management, administration,
and membership
3,746,693 3,668,157
INCOME FROM TRADllilG ACTIVITIES
31/3/22 31/3/21
5
Income from Tradln
Subsidia
Elsie Whiteley Innovation
Centre
549,682 448,627
549,682 448,627

Grant
funding of
Oirect activities Support
Costs (see (see note costs (see
note 6)
f
7)f note 8)
f
Totalsf
Provision of employment, education and
training services 750,487 750,487
Provision of
Governance
childcare and family support
services 2,843,689 2,843,689
Promoting health and wellbelng 269,352 269,352
Management, administration and
membership (289,764) 104,376 264,018 78,630
costs 52,909 52,909
3,573,764 104,376 316,927 3,995,067

31/3/zz 31/3/21
f f
Staffcosts 2,8S6,808 3,070,358
Rates and water 5,642 8,070
Insurance 21,091 12,093
Light and heat '19,679 24,108
Telephone 45,419 42,225
Postage and stationery 37,433 43,437
Advertising 4,574 5,042
Sundries 26,754 22,982
Rent and room hire 1,638 925
Repairs and maintenance 101,729 204,145
Course costs 54,548 27,235
Training and conferences 6,761. 12,409
Staff and volunteer costs 70,257 69,121
Motor and travel expenses 14,505 6,S68
Bad debts (8) )180)
Surestari costs 221,442 99,805
Irrecoverable VAT 7,042 12,741
Legal and professional fees 10,111 2,508
Bookkeeping and accountancy 10,865 10,386
Bank charges 2,496 3,110
Depreciation 24,97S 1,8,977
3,573,764 3,696,365
GRASITS PAYABLE
31/3/22 31/3/Z1
f f
Management, administration, and rnernbership 104,376
The total grants paid to institutions during the year was as foSows:
32/3/zz 31/3/Z1
f
Kicksta rt grants to employers 104,376
Management, administration, and rnernbership
The total grants paid to institutions during the year was as foSows:
Kicksta rt grants to employers

Governance
Manafement Finance Other cost'5 Totals
E E f E
Management, administration
and membership 43,413 166,781 53,824 264,018
Governance costs 52,909 52,909
43,413 166,781 53,824 52,909 316,927
31/3/22 31/3/21
Management,
administration
and Total
membership
f
activities
E
38,156 45,947
4,122 4,939
1,135 1,376
43,413 52,262
31/3/22 31/3/21
Management,
administration
and Total
membership
f
activities
146,479 145,930
11,777 11,630
8,525 6,468
166,781 164,028
Other
31/3/22 31/3/21
Management,
administration
and Total
membership activities
E
Wages 49,D78 57,389
Social security 5,053 2,844
Pensions (3D7) 14D
53,824 60,373
Governance costs
31/3/22 31/3/21
Governance Total
costs activities
E E
Auditors' remuneration 6,999 5,999
Legal fees 45,910 35,712
52,909 41,711
1D. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31/3/22 31/3/21
E E
Auditors' remuneration 7,DOO 6,000
Auditors' remuneration- Elsie Whiteley innovation Centre 3,225 1,957
Depreciation - owned assets 64,494 39,316

5TAFF COS TS
31/3/22 31/3/21
f
Wages and salaries 3,560,685 3,152,711
Social security costs 265,543 724,959
Other pension costs 103,578 96,417
3,929,805 3,474,087
The average monthly number ofemployees during the year was as follows.
31/3/22 31/3/21
Charitable activities 161 169
Administrative 17 18
Governance 1 1
179 18S

COMPARATIVES FOR THE STA TENI ENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Tota
I
funds funds funds
E E f
INCOME AND ENDOWMENTS FROM
Donations
and legacies
30,247 86,665 116,912
Charitable
activities
Provision ofemployment, education and training services 73,477 403,467 476,944
Provision ofchildcare
and
family support services 2,237,728 402,589 2,640,317
Promoting
health and welibeing
(5,803) 276,489 270,686
Management,
administration
and membership 269,840 10,370 280,210
Other trading activities 448,627 448,627
Investrnentincorne 447 447
Total 3,054,563 1,179,580 4,234,143
EXPERIDITURE ON
Charitable
activities
Provision ofemployment, education and training services 109,558 405,909 515,467
Provision ofchlldca re and family support services 2,414,043 4D2,589 2,816,632
Promoting
health and wellbelng
(6,591) 351,645 345,D54
Management,
administration
and rnernbership 285,454 10,421 295,875
Governance costs 41,711 41,711
Other trading actiwties 37D,0DS 370,D06
Total 3,214,181 1,170,564 4.384.745
NET INCOME/I
EXPENDITURE)
(159,618) 9,016 (150,602)
Transfers between
funds
367 (367)
Taxation (9,957) (9,957)
Other recognised gains/(losses)
Actuarial
gains/(lasses)
on
defined benefit schemes
~788,000) (788,000)
Net movement
io funds
(957,208) 8,649 (948,559)
RECONCILIATION
OF FUNDS
Total funds brought forward (483,683) (9.349) (493,032)
TOTAL FUNDS CARRIED FORWARD

CHARITY:
Long Kitchen ONce
leasehold
f
equiprnant
f
equipment
f
COST
At 1st Apfil 2021 99,308 59,706
Additions 1,350,000
At 31stMarch 2D22 1,350,000 99,308 59,706
DEPRECIATION
At 1st April 2021 99,308 52,153
Charge for year 2,697
At 31st March 2022 99,308 54,850
NEI' BOOK VALUE
At 31stMarch 2022 1,350,000 4,856
At31stMarch 2021 7,553
Fixtures
and Motor Computer
fittings
f
vehides
f
equipment
f
Tata Is
f
COST
At 1stApril 2021 23,673 4,732 138,274 325,693
Additions 1,350,000
At 31st March 2022 23,673 4,732 138,274 1,675,693
DEPRECIATION
At 1st April 2021 21,936 3,1.55 114,380 290,932
Charge for year 651 1,577 20,052 24,977
At 31st March 2D22 22,587 4,732 134,432 315,909
NET BOOK VALUE
At 31st March 2022 1,086 3,842 1,359,784
At 31st March 2021 1,737 1,577 23,894 34,761

GROUP:
Long Kitchen Office
leasehold equipment equipment
E
COST
At 1st April 2021 120,847 99,308 113,660
Additions 1,350,000
At 31st March 2022 1,470,847 99,308 113,660
DEPRECIATION
At 1st April 2021 95,664 99,308 101,929
Charge for year 9,606 5,647
At 31st March 2022 105,270 99,308 107,576
NET BOOK VALUE
At 31st March 2022 1,365,577 6,084
At 31st March 2021 25,183 11,731
Fixtures
and Motor Computer
fittmgs vehicles equipment Totals
6 6 E
COST
At 1stApril 2021 263,068 4,732 151,600 753,215
Additions 52,008 2,323 1,404,331
At 31st Niarch 2022 315,076 4,732 153,923 2,157,546
DEPRECIATION
At 1stApril 2021 139.628 3,155 124,891 564,575
Charge foryear 26,272 1,577 21,392 64,494
At 31st March 2022 165,900 4,732 146,283 629,069
NEf BOOKVALUE
At 31st March 2022 149,176 7,640 1,528,477
At 31st March 2021 123,440 1,577 26,709 188,639

GROUP CHARITY
Shares In group Sharesln
undertakings group
undertakings
f
MARKET VALUE
At 1April 2021and 31March 2022 101
NET BOOK VALUE
At31March 2022 101
At 31March 2021 101

f h ~%holdin
Ordinary 100
Summa of tradln results
Turnover
Total Expenditure
Taxation
Oistribution to parent charity
5urnrna of assets and liabilities
Assets
Liabilities
31.3.22 31.3.21
f f

Class of share. ~Kholdin
Ordinacy 1DD
31.3.22 31.3.21
E
Summa oftradin
results
Turnover 596,304 SD3,669
Total Expenditure (558,396) (450,321)
Other Income 34,676 35,448
Interest payable and similar charges
Taxation (2,917) (9,957)
69,667 78,839
Distribution to parent charity (78,839) (74,465)
9,172 4,374
Summa ofassets and liabilities
Assets 422,587 448,672
Liabilities (258,194) (242,407)
197,093 206,265

GROUP GROUP CHARITY CHARITY
31.3.22 31.3.21 31.3.22 31.3.21
f f f f
Trade debtors 62,314 107,512 16,068 59,757
Amounts owed by group undertakings 50.036 51,708
VAT 13,370
Other debtors 9S,182 48,918 85,516 44,1.59
157,496 156,430 151,620 168,994
REDITO RS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
GROUP GROUP CHARITY CHARITY
31.3.22 31.321 31.3.22 31.3.21
E f f f
Trade creditors 36,317 44,732 25,147 36,315
Amounts awing to group undertakings 23,754
Social security and other taxes 53,309 48.959 53,309 48,959
Wages control account 18,021 18,021
VAT 25,464 3,948 6,602
Pension schemes 6,614 7,133 6,614 7,133
Accruals and deferred income 654,334 524,911 540,495 428,860
776,038 647,704 632,167 563,042

Minimum
lease payments
under non-cancellable
operating
le
ases fall due as follows:
31/3/22 31/3/21
E E
within one year 6 7
Between one and five years 25 28
ln more than five years 239 5
270 40

GROUP GROUP CHARITY CHARITY
31,3.22 31.3.21 31.3.22 31.3.21
E E E
Deferred tax 31,588 28,671
ANALYSIS OF GROLIP NEY ASSETS BETWEEN FUNDS
31/3/22 31/3/21
Unrestricted Restricted Tota
I
Total
fun cia funds funds funds
E E E E
Fixed assets 1,528,477 1,528,477 188,639
Investments
Current assets 1,7D2,908 1,702,9DB 1,605,145
Current liabilities (778,D03) (29,623) (807,626) (676,375)
Pension liability (1,585,000) (1,585,000) (2,559,000)
868,382 (29,623) 838,759 (1,441,591)

MOVEMENT IN GRO U P FUNDS
Net
movement At
At 1/4/21 in funds 31/3/22
f E f
Unrestricted funds
General fund 1,118,109 (14,727) 1,103,382
Pension reserve (2,559,000) 974,000 (1,585,000)
Revaluation reserve 1,350,000 1,350,000
(1,440,891) 2,309,213 868,382
Restricted funds
Active Calderdale (6,090) (6,090)
Architectural Heritage Fund - Hopwaod Tn angle (1,350) (1,350)
Calderdale Food Network 789 789
Community Led Homes (Start Vp Support) 275 275
Community Organisers (503) (9) (512)
Connecting Opportunities [10,174) (10,174)
EEFCentres -Sawerby New Road Nursery 4,875 4,875
DEFRA 2,552 (2,584) (32)
Employment Services —Holiday Kitchen (3,452) (10) (3,462)
ESOLProject casts 4,294 4,794
Food Parcel Delivery - Covid 19 2,853 2,853
Health Inequafities
Fund
(180) (180)
inclusive
Economy
(2,324) 2,324
Inspire (118) 118
Neighbaurhood
Learning for Deprived
Communities 13,951 [296) 13,655
Place Based Sacial Actian (1,995) (1,995)
Prosperous Calderdale (362) (1,065) (1,421)
Sehat - P2C CCLORS (3,406) (3,406)
Staying Welf Project (16,162) (11,574) (27,736)
Together Calderdale Pro)ect 2,354 (2,354)
(700) (28,923) (29,623)
TOTAL FUNDS (1441591) 2 280350 838,759

Net movement
in funds,
Net movement
in funds,
included included fn the above are fn the above are as follows:
Incoming Resources Gains and Movement
resources
f
expended
E
losses in funds
f
Unrestricted
funds
General fund 3,062,103 (3,076,830) (14.727)
Pension
reserve
974,000 974,000
Revaluation
reserve
1,350,000 1,350,000
3,062,103 (3,D76,830) 2,324,000 2,309,273
Restricted funds
Active Calderdale 34,788 (40,878) (6,090)
Architectural
Heritage
Fund - Hopwood Triangle 7,050 (8,400) (1,350)
Barrier Breaker 821 (821)
Building Better Opportunities - Hopeful Families 215,504 (215,504)
Calfund 25,474 (25,474)
Census Project 12,167 (12,167)
Community
Organisers
(9) (9)
Connecting
Opportunities
145,326 (155,500) (10,174)
EEFCentres -jubilee Nursery 199,55D (199,550)
EEFCentres - Siddal Nursery 70,689 (70,689)
EEFCentres - Sowerby New Road Nursery 4,875 4,875
EEFCentres
—Todmorden
Nursery 83,893 (83,893)
DEFRA (1,00D) (1,584) (2,584)
Employment
Services
- iloll day Kitchen (10) (10)
ESOL.Syrian Families 31,284 (31,284)
Food Parcel Delivery - Covid 19 6,543 (3,690) 2,853
Harnessing
Power ofCommunities
817 (817)
Health
Inequalities
Fund
(180) (18D)
NHS Hospital
Recruitment
Event 25D (250)
Inclusive
Economy
27,187 (24,863) 2,324
Individuals
Fund
924 (924)
Inspire 18,964 (18.846) 118
Kickstart 119,767 (119,767)
Little Gems Nursery 125,288 (125,288)
Neighbourhood
Learning
for Deprived Comm. (296) (296)
Place Based Social Action - Let's Get SociaDy
Active 74,447 (74,447)
Prosperous
Calderdale
(1,065) (1,065)
Sehat - P2C CCLORS 29,667 (33,073) (3,406)
Sociai Action Hub 1,215 (1,215)
The Space Rastdick 3,645 (3,645)
Staying Well Project 77,988 (89,562) (11,574)

21. MOVEMENT
IN GROUP FUNDS - continued
MOVEMENT
IN GROUP FUNDS - continued
MOVEMENT
IN GROUP FUNDS - continued
MOVEMENT
IN GROUP FUNDS - continued
Together Calderdale Project 34,465 (36,819) (2,354)
1,351,587 (1,380,510) (28,923)
TOTAL FUNDS 4,413,690 (4,457,340) 2,324,000 2,280,350
Comparatives
for movement
in funds
Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/21
f f f
Unrestricted
funds
General fund 1,287,317 (169,575) 367 1,118,109
Pension reserve (1,771,000) (788,000) (2,S59,000)
(483,683) (957,575) 367 (1,440,891]
Restricted funds
Calderdale
Food Netwark
789 789
Community
Led Homes (Start
Up Support) 275 275
Community
Organise rs
(503) (503)
DE FRA 2,552 2,552
Employment
Services - Holiday
Kitchen 456 (456)
ESOLProject costs 4,294 4,294
Groundwork (3,077) (375) (3,452)
Inclusive Economy (2,324) (2,324)
Inspire (118) (118)
Neighbour
hood l.earning for Deprived
Comm. 324 13,627 13,951
Place Based Social Action (1,995) (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)
TOTAL FUNDS (493.032) (948,559) (1,441,591)

Comparative
net movement
Comparative
net movement
in funds, included in funds, included m the above are as follows:
Incoming Resources Gains and Movement
resources
f
expended
f
losses
f
In funds
f
Unrestricted
funds
General fund 3,054,563 (3,224,13S) (169,575)
Pension
reserve
(788,000) (788,000)
3,054,563 (3,724,138) (788,D00) (957,575)
Restricted funds
Active Calderdaie 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 i(11.147)
Census Project 381 (381)
CFFC —Calderdale
Food Mixer
1,000 (1,000)
Community
Led Homes (Stare Up Support)
9,775 (9500) 275
Community
0rga nisers
(503) (503)
Connecting
Opportunities
163,036 (163.036)
EEFCentres
—Jubilee Nursery
163,300 (163,300)
EEFCentres
—Siddal Nursery
67,631 (67,631)
EEFCentres - Sowerby
New
Road Nursery 23,956 (23,956)
EEFCentres - 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 (235) (1,760) (1995)
Place Based Social Action - Let's Get Socially Active 76,924 (76,924)
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
TOTALFUNDS 4,234,143 (4,394,702) (788,000) (948,559)

Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/22
f E E
Unrestricted
funds
General fund 1,287,317 (184,302) 367 1,1D3,382
Pension reserve (1,771,000) 186,000 (1,585,000)
Revaluation
reserve
1,350,00D 1,350,DOO
(483,683) 1,351,698 367 868,382
Restricted funds
Active CaIderdale (6,09D) (6,090)
Architertural
Heritage
Fund - Hopwood Triangle (1,35D) (1,350)
Calderdale
Food Network
789 789
Community
Led Homes (Start Up Support)
275 275
Community
Organisers
(512) (512)
Connecting
Opportunities
(10,174) (10,174)
EEFCentres - Sowerby New Road Nursery 4,875 4,875
DEFRA (32) (32)
Employment
Services
—Holiday Kitchen 456 (10) (456) (10)
ESOLProject costs 4,294 4,294
Food Parcel Deiivery - Covld 19 2,853 2,853
Groundwork (3,077) (375) (3,452)
Health inequalities
Fund
(180) (180)
Neighbourhood
Learning for Deprived
Comm, 324 13,331 13,65S
Place Based Social Action (1,995) (1,995)
Prosperous
Calderdale
(1,427) (1,427)
Sehat - P2CCCLORS (3,406) (3,406)
Sessional staff (89) (89)
Staying Well Project
Together Calderdale
Project (13,612)
2,354
(14,124)
~2,354)
(27,736)
(19,907) (367) ~29,623)
TOTALFUNDS (493,D32) 1,331,791 838,759

A current year 12 months and prior year 12months and prior year 12months combined net movement in funds, inrluded in the above are as follows: in the above are as follows:
Incoming Resources Gains and Movement
resources
E
expended
f
losses
f
in funds
E
Unrestricted
funds
General fund 6,116,666 (6,300,968) (184,302)
Pensio~ reserve 186,000 186,000
Revaluation
reserve
1,350,000 1,350,000
6,1'16,666 (6,300,968) 1,536,000 1,3S1,698
Restricted funds
Artive Calderdale 79,056 (85,146) (6,090)
Architectural
Heritage
Fund - Hopwood
Triangle 17,050 [18,400) (1,350)
Barrier Breaker S21 (821)
Building Better Opportunities
- Hopeful
Families 372,089 (372,089)
Calderdale
Food Network
789 789
Calfund 36,621 (36,621)
Census Project 12.548 [12,548)
CFFC- Calderdale
Food Mixer
1,000 (1,000)
Community
Led Homes (Start Up Support)
9,775 (9,SOO) 275
Community
Organlsers
(503) (9) (512)
Connecting
Opportunities
308,362 (318,536) (10,174)
EEFCentres
—Jubilee
Nursery
362,850 (362,850)
EEFCentres
—Slddal Nursery
138,320 (138,320)
EEFCentres - Sowerby New Road Nursery 28,831 (23,956) 4,875
EEFCentres - Todrnorden Nursery 148,039 (148,039)
DEFRA 4,500 (4,532) (32)
Employment
Services - Holiday Kitchen
(10) (10)
ESOL:Syrian Families 44,062 (44,062)
Food Parcel Delivery
- Covid 19
15,848 (12,995) 2,853
Groundwork (1) (374) (375)
Harnessing
Power ofCommunities
1,574 (1,574)
Health Inequalities
Fund
(180) (180)
NHS Hospital Recruitment Event 250 (250)
Inclusive Economy 53,737 (53,737)
Individuals
Fund
1,294 (1,294)
Inspire 1S,964 (18,964)
Kickstart 119,767 (119,767)
Uttle Gems Nursery 208,845 (208,845)
Neighbourhood
Learning
for Deprived Comm. 13,678 (347) 13,331
Place Based Social Action (235) (1,760) (1,995)

2L MOVEMENT IN GROUP FUNOS - continued MOVEMENT IN GROUP FUNOS - continued
Place Based 5ocia I Action - Let's Get Socially
Active 151,371 (151,371)
Prosperous
Calderdale
58,412 (59,839) (1,427)
Sehat
—P2C CCLOR5
98,227 (101,633) (3,406)
Social Action Hub 2,519 (2,519)
The Space Rastrick 3,645 (3,645)
Staying Weg Project
Together Calderdale
Project 151,226
67,836
(165,350)
~70,190)
(14,124)
(2,354)
2,531,167 ~2,551,074) (19,907)
TOTALFUNOS 8,647,833 ~8,852,042) 1,536,000 1,331,791

31March 2022 31March 2021
~ss LxJ
Discount rate 2.20 2.05
Inflation —CPI 2.9D 2.80
Pension increases 2.90 2.80
Pension accounts revaluation rate 2.9D 2.80
Salary increases 2.00 2.00

derived
by aggregating
t
he e xpec ted return f or each a sset class ove r the actua
I asset allo
cation
for the Fund
at 31March 2019
31March 2022 31March 2021
Equities 79.8 79.7
Property 4.0 3.8
Government
bonds
7.4 8.3
Corporate bonds 4.8 4.6
Cash 2.9 2.D
Other 1.1 1.6
Average Return / Total 100.00 100.0
Reconciliation
offunded
status to Balance Sheet
Value as at Value as at
31March 2022 March 2021
fDDD's f000's
Fair value ofassets 4,009 3,652
Present value offunded liabilities (5,594) (6,211)
Pension asset /(liability) before consideration of paragraph 41 (1,585) (2,559)
Unrecognlsed
asset due
to limit fn paragraph 41
hlet pension asset/(liabigty) (1,585) (2,559)
Anal
sis of
rofit and loss char e
31March 2022
f000's
Operating cost:
Current
service cost
202
Past service cost
Interest cost
Curtailment
cost
Settlement
cost
Fina ndng
cost,'Interest
on net defined benefit liability / (asset) 52
Pension expense recognised In SOFA 254

d d
g
31March 2022
6000's
Opening
defined
benefit obhgation 6,211
Current service cost 707.
Interest expense on defined benefit obligatian 127
Contrlbutians
by
participants 25
Actuarial
(gains)
/ losses an liabilities (901)
Net benefits paid out (70)
Past service cost
Net increase
in liabilities
from dispasals / acquisitions
Curtailment
cost
Settlements
Closing defined benefit obligation 5,594
Chan esta the fair value afassets
31March 2022
6000's
Opening fair value ofassets 3,652
Interest Income on assets 75
Remeasurement gains/ (losses) on assets 313
Cantributians
by
the employer 14
Cantributians
by
participants 25
Net benefits paid out (70)
Net increase
in assets from disposal s and acquisitions
Settlements
Closing fair value ofassets

31/3/22 31/3/21
f
Net expenditure for the reporting period (as per the Statement of Financ:ial
Activities) (40,733) (150,602)
Adjustments for:
Depreciation charges 64,494 39,316
Interest received (91) (447)
Decrease in debtors (1,066) 56,481
Increase/(decrease) in creditors 131,251 (56,286)
Net cash provided by operations 153,855 (111,538)
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/2.1 Cash flow At 31/3/22
E f f
Net cash
Cash at bank and in hand 1,448,715 96,697 1,545,412
1,448,715 96,697 2,545,412
Total 1,448,715 96,697 1,545,412

31/3/22 31/3/21
f f
Donations 6,491 (3,348)
Grants 110,733 120,260
117,224 116,912
Grants received, included in the above, are as follows:
31/3/22 31/3/21
f f
Coronavlrus Job Retention Scheme 19,898
ESOL:Syrian Families 31,284 12,778
National
Milk Grant Scheme
1,461 918
Neighbourhood
Learning
for Deprived Cornrnunities 13,678
Staying Well Project 77,988 72,988
110,733 120,260
INVESTMENT INCOME
31/3/22 31/3/21
6 f
Bank interest receivable 91 447

31/3/22 31/3/21
E 5
Charitable
activities income:
Provision ofemployment,
education,
and training services 707,897 476,944
Provision of childcare and family support services 2.835,269 2,640,317
Promoting
health and wellbeing
166,003 270.686
Management, administration,
and membership
37,524 280,210
Iylana
ament
fees received from subsldia com an 's
Management, administration,
and membership
3,746,693 3,668,157
INCOME FROM TRADllilG ACTIVITIES
31/3/22 31/3/21
5
Income from Tradln
Subsidia
Elsie Whiteley Innovation
Centre
549,682 448,627
549,682 448,627

Grant
funding of
Oirect activities Support
Costs (see (see note costs (see
note 6)
f
7)f note 8)
f
Totalsf
Provision of employment, education and
training services 750,487 750,487
Provision of
Governance
childcare and family support
services 2,843,689 2,843,689
Promoting health and wellbelng 269,352 269,352
Management, administration and
membership (289,764) 104,376 264,018 78,630
costs 52,909 52,909
3,573,764 104,376 316,927 3,995,067

31/3/zz 31/3/21
f f
Staffcosts 2,8S6,808 3,070,358
Rates and water 5,642 8,070
Insurance 21,091 12,093
Light and heat '19,679 24,108
Telephone 45,419 42,225
Postage and stationery 37,433 43,437
Advertising 4,574 5,042
Sundries 26,754 22,982
Rent and room hire 1,638 925
Repairs and maintenance 101,729 204,145
Course costs 54,548 27,235
Training and conferences 6,761. 12,409
Staff and volunteer costs 70,257 69,121
Motor and travel expenses 14,505 6,S68
Bad debts (8) )180)
Surestari costs 221,442 99,805
Irrecoverable VAT 7,042 12,741
Legal and professional fees 10,111 2,508
Bookkeeping and accountancy 10,865 10,386
Bank charges 2,496 3,110
Depreciation 24,97S 1,8,977
3,573,764 3,696,365
GRASITS PAYABLE
31/3/22 31/3/Z1
f f
Management, administration, and rnernbership 104,376
The total grants paid to institutions during the year was as foSows:
32/3/zz 31/3/Z1
f
Kicksta rt grants to employers 104,376
Management, administration, and rnernbership
The total grants paid to institutions during the year was as foSows:
Kicksta rt grants to employers

Governance
Manafement Finance Other cost'5 Totals
E E f E
Management, administration
and membership 43,413 166,781 53,824 264,018
Governance costs 52,909 52,909
43,413 166,781 53,824 52,909 316,927
31/3/22 31/3/21
Management,
administration
and Total
membership
f
activities
E
38,156 45,947
4,122 4,939
1,135 1,376
43,413 52,262
31/3/22 31/3/21
Management,
administration
and Total
membership
f
activities
146,479 145,930
11,777 11,630
8,525 6,468
166,781 164,028
Other
31/3/22 31/3/21
Management,
administration
and Total
membership activities
E
Wages 49,D78 57,389
Social security 5,053 2,844
Pensions (3D7) 14D
53,824 60,373
Governance costs
31/3/22 31/3/21
Governance Total
costs activities
E E
Auditors' remuneration 6,999 5,999
Legal fees 45,910 35,712
52,909 41,711
1D. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31/3/22 31/3/21
E E
Auditors' remuneration 7,DOO 6,000
Auditors' remuneration- Elsie Whiteley innovation Centre 3,225 1,957
Depreciation - owned assets 64,494 39,316

5TAFF COS TS
31/3/22 31/3/21
f
Wages and salaries 3,560,685 3,152,711
Social security costs 265,543 724,959
Other pension costs 103,578 96,417
3,929,805 3,474,087
The average monthly number ofemployees during the year was as follows.
31/3/22 31/3/21
Charitable activities 161 169
Administrative 17 18
Governance 1 1
179 18S

COMPARATIVES FOR THE STA TENI ENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Tota
I
funds funds funds
E E f
INCOME AND ENDOWMENTS FROM
Donations
and legacies
30,247 86,665 116,912
Charitable
activities
Provision ofemployment, education and training services 73,477 403,467 476,944
Provision ofchildcare
and
family support services 2,237,728 402,589 2,640,317
Promoting
health and welibeing
(5,803) 276,489 270,686
Management,
administration
and membership 269,840 10,370 280,210
Other trading activities 448,627 448,627
Investrnentincorne 447 447
Total 3,054,563 1,179,580 4,234,143
EXPERIDITURE ON
Charitable
activities
Provision ofemployment, education and training services 109,558 405,909 515,467
Provision ofchlldca re and family support services 2,414,043 4D2,589 2,816,632
Promoting
health and wellbelng
(6,591) 351,645 345,D54
Management,
administration
and rnernbership 285,454 10,421 295,875
Governance costs 41,711 41,711
Other trading actiwties 37D,0DS 370,D06
Total 3,214,181 1,170,564 4.384.745
NET INCOME/I
EXPENDITURE)
(159,618) 9,016 (150,602)
Transfers between
funds
367 (367)
Taxation (9,957) (9,957)
Other recognised gains/(losses)
Actuarial
gains/(lasses)
on
defined benefit schemes
~788,000) (788,000)
Net movement
io funds
(957,208) 8,649 (948,559)
RECONCILIATION
OF FUNDS
Total funds brought forward (483,683) (9.349) (493,032)
TOTAL FUNDS CARRIED FORWARD

CHARITY:
Long Kitchen ONce
leasehold
f
equiprnant
f
equipment
f
COST
At 1st Apfil 2021 99,308 59,706
Additions 1,350,000
At 31stMarch 2D22 1,350,000 99,308 59,706
DEPRECIATION
At 1st April 2021 99,308 52,153
Charge for year 2,697
At 31st March 2022 99,308 54,850
NEI' BOOK VALUE
At 31stMarch 2022 1,350,000 4,856
At31stMarch 2021 7,553
Fixtures
and Motor Computer
fittings
f
vehides
f
equipment
f
Tata Is
f
COST
At 1stApril 2021 23,673 4,732 138,274 325,693
Additions 1,350,000
At 31st March 2022 23,673 4,732 138,274 1,675,693
DEPRECIATION
At 1st April 2021 21,936 3,1.55 114,380 290,932
Charge for year 651 1,577 20,052 24,977
At 31st March 2D22 22,587 4,732 134,432 315,909
NET BOOK VALUE
At 31st March 2022 1,086 3,842 1,359,784
At 31st March 2021 1,737 1,577 23,894 34,761

GROUP:
Long Kitchen Office
leasehold equipment equipment
E
COST
At 1st April 2021 120,847 99,308 113,660
Additions 1,350,000
At 31st March 2022 1,470,847 99,308 113,660
DEPRECIATION
At 1st April 2021 95,664 99,308 101,929
Charge for year 9,606 5,647
At 31st March 2022 105,270 99,308 107,576
NET BOOK VALUE
At 31st March 2022 1,365,577 6,084
At 31st March 2021 25,183 11,731
Fixtures
and Motor Computer
fittmgs vehicles equipment Totals
6 6 E
COST
At 1stApril 2021 263,068 4,732 151,600 753,215
Additions 52,008 2,323 1,404,331
At 31st Niarch 2022 315,076 4,732 153,923 2,157,546
DEPRECIATION
At 1stApril 2021 139.628 3,155 124,891 564,575
Charge foryear 26,272 1,577 21,392 64,494
At 31st March 2022 165,900 4,732 146,283 629,069
NEf BOOKVALUE
At 31st March 2022 149,176 7,640 1,528,477
At 31st March 2021 123,440 1,577 26,709 188,639

GROUP CHARITY
Shares In group Sharesln
undertakings group
undertakings
f
MARKET VALUE
At 1April 2021and 31March 2022 101
NET BOOK VALUE
At31March 2022 101
At 31March 2021 101

f h ~%holdin
Ordinary 100
Summa of tradln results
Turnover
Total Expenditure
Taxation
Oistribution to parent charity
5urnrna of assets and liabilities
Assets
Liabilities
31.3.22 31.3.21
f f

Class of share. ~Kholdin
Ordinacy 1DD
31.3.22 31.3.21
E
Summa oftradin
results
Turnover 596,304 SD3,669
Total Expenditure (558,396) (450,321)
Other Income 34,676 35,448
Interest payable and similar charges
Taxation (2,917) (9,957)
69,667 78,839
Distribution to parent charity (78,839) (74,465)
9,172 4,374
Summa ofassets and liabilities
Assets 422,587 448,672
Liabilities (258,194) (242,407)
197,093 206,265

GROUP GROUP CHARITY CHARITY
31.3.22 31.3.21 31.3.22 31.3.21
f f f f
Trade debtors 62,314 107,512 16,068 59,757
Amounts owed by group undertakings 50.036 51,708
VAT 13,370
Other debtors 9S,182 48,918 85,516 44,1.59
157,496 156,430 151,620 168,994
REDITO RS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
GROUP GROUP CHARITY CHARITY
31.3.22 31.321 31.3.22 31.3.21
E f f f
Trade creditors 36,317 44,732 25,147 36,315
Amounts awing to group undertakings 23,754
Social security and other taxes 53,309 48.959 53,309 48,959
Wages control account 18,021 18,021
VAT 25,464 3,948 6,602
Pension schemes 6,614 7,133 6,614 7,133
Accruals and deferred income 654,334 524,911 540,495 428,860
776,038 647,704 632,167 563,042

Minimum
lease payments
under non-cancellable
operating
le
ases fall due as follows:
31/3/22 31/3/21
E E
within one year 6 7
Between one and five years 25 28
ln more than five years 239 5
270 40

GROUP GROUP CHARITY CHARITY
31,3.22 31.3.21 31.3.22 31.3.21
E E E
Deferred tax 31,588 28,671
ANALYSIS OF GROLIP NEY ASSETS BETWEEN FUNDS
31/3/22 31/3/21
Unrestricted Restricted Tota
I
Total
fun cia funds funds funds
E E E E
Fixed assets 1,528,477 1,528,477 188,639
Investments
Current assets 1,7D2,908 1,702,9DB 1,605,145
Current liabilities (778,D03) (29,623) (807,626) (676,375)
Pension liability (1,585,000) (1,585,000) (2,559,000)
868,382 (29,623) 838,759 (1,441,591)

MOVEMENT IN GRO U P FUNDS
Net
movement At
At 1/4/21 in funds 31/3/22
f E f
Unrestricted funds
General fund 1,118,109 (14,727) 1,103,382
Pension reserve (2,559,000) 974,000 (1,585,000)
Revaluation reserve 1,350,000 1,350,000
(1,440,891) 2,309,213 868,382
Restricted funds
Active Calderdale (6,090) (6,090)
Architectural Heritage Fund - Hopwaod Tn angle (1,350) (1,350)
Calderdale Food Network 789 789
Community Led Homes (Start Vp Support) 275 275
Community Organisers (503) (9) (512)
Connecting Opportunities [10,174) (10,174)
EEFCentres -Sawerby New Road Nursery 4,875 4,875
DEFRA 2,552 (2,584) (32)
Employment Services —Holiday Kitchen (3,452) (10) (3,462)
ESOLProject casts 4,294 4,794
Food Parcel Delivery - Covid 19 2,853 2,853
Health Inequafities
Fund
(180) (180)
inclusive
Economy
(2,324) 2,324
Inspire (118) 118
Neighbaurhood
Learning for Deprived
Communities 13,951 [296) 13,655
Place Based Sacial Actian (1,995) (1,995)
Prosperous Calderdale (362) (1,065) (1,421)
Sehat - P2C CCLORS (3,406) (3,406)
Staying Welf Project (16,162) (11,574) (27,736)
Together Calderdale Pro)ect 2,354 (2,354)
(700) (28,923) (29,623)
TOTAL FUNDS (1441591) 2 280350 838,759

Net movement
in funds,
Net movement
in funds,
included included fn the above are fn the above are as follows:
Incoming Resources Gains and Movement
resources
f
expended
E
losses in funds
f
Unrestricted
funds
General fund 3,062,103 (3,076,830) (14.727)
Pension
reserve
974,000 974,000
Revaluation
reserve
1,350,000 1,350,000
3,062,103 (3,D76,830) 2,324,000 2,309,273
Restricted funds
Active Calderdale 34,788 (40,878) (6,090)
Architectural
Heritage
Fund - Hopwood Triangle 7,050 (8,400) (1,350)
Barrier Breaker 821 (821)
Building Better Opportunities - Hopeful Families 215,504 (215,504)
Calfund 25,474 (25,474)
Census Project 12,167 (12,167)
Community
Organisers
(9) (9)
Connecting
Opportunities
145,326 (155,500) (10,174)
EEFCentres -jubilee Nursery 199,55D (199,550)
EEFCentres - Siddal Nursery 70,689 (70,689)
EEFCentres - Sowerby New Road Nursery 4,875 4,875
EEFCentres
—Todmorden
Nursery 83,893 (83,893)
DEFRA (1,00D) (1,584) (2,584)
Employment
Services
- iloll day Kitchen (10) (10)
ESOL.Syrian Families 31,284 (31,284)
Food Parcel Delivery - Covid 19 6,543 (3,690) 2,853
Harnessing
Power ofCommunities
817 (817)
Health
Inequalities
Fund
(180) (18D)
NHS Hospital
Recruitment
Event 25D (250)
Inclusive
Economy
27,187 (24,863) 2,324
Individuals
Fund
924 (924)
Inspire 18,964 (18.846) 118
Kickstart 119,767 (119,767)
Little Gems Nursery 125,288 (125,288)
Neighbourhood
Learning
for Deprived Comm. (296) (296)
Place Based Social Action - Let's Get SociaDy
Active 74,447 (74,447)
Prosperous
Calderdale
(1,065) (1,065)
Sehat - P2C CCLORS 29,667 (33,073) (3,406)
Sociai Action Hub 1,215 (1,215)
The Space Rastdick 3,645 (3,645)
Staying Well Project 77,988 (89,562) (11,574)

21. MOVEMENT
IN GROUP FUNDS - continued
MOVEMENT
IN GROUP FUNDS - continued
MOVEMENT
IN GROUP FUNDS - continued
MOVEMENT
IN GROUP FUNDS - continued
Together Calderdale Project 34,465 (36,819) (2,354)
1,351,587 (1,380,510) (28,923)
TOTAL FUNDS 4,413,690 (4,457,340) 2,324,000 2,280,350
Comparatives
for movement
in funds
Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/21
f f f
Unrestricted
funds
General fund 1,287,317 (169,575) 367 1,118,109
Pension reserve (1,771,000) (788,000) (2,S59,000)
(483,683) (957,575) 367 (1,440,891]
Restricted funds
Calderdale
Food Netwark
789 789
Community
Led Homes (Start
Up Support) 275 275
Community
Organise rs
(503) (503)
DE FRA 2,552 2,552
Employment
Services - Holiday
Kitchen 456 (456)
ESOLProject costs 4,294 4,294
Groundwork (3,077) (375) (3,452)
Inclusive Economy (2,324) (2,324)
Inspire (118) (118)
Neighbour
hood l.earning for Deprived
Comm. 324 13,627 13,951
Place Based Social Action (1,995) (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)
TOTAL FUNDS (493.032) (948,559) (1,441,591)

Comparative
net movement
Comparative
net movement
in funds, included in funds, included m the above are as follows:
Incoming Resources Gains and Movement
resources
f
expended
f
losses
f
In funds
f
Unrestricted
funds
General fund 3,054,563 (3,224,13S) (169,575)
Pension
reserve
(788,000) (788,000)
3,054,563 (3,724,138) (788,D00) (957,575)
Restricted funds
Active Calderdaie 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 i(11.147)
Census Project 381 (381)
CFFC —Calderdale
Food Mixer
1,000 (1,000)
Community
Led Homes (Stare Up Support)
9,775 (9500) 275
Community
0rga nisers
(503) (503)
Connecting
Opportunities
163,036 (163.036)
EEFCentres
—Jubilee Nursery
163,300 (163,300)
EEFCentres
—Siddal Nursery
67,631 (67,631)
EEFCentres - Sowerby
New
Road Nursery 23,956 (23,956)
EEFCentres - 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 (235) (1,760) (1995)
Place Based Social Action - Let's Get Socially Active 76,924 (76,924)
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
TOTALFUNDS 4,234,143 (4,394,702) (788,000) (948,559)

Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/22
f E E
Unrestricted
funds
General fund 1,287,317 (184,302) 367 1,1D3,382
Pension reserve (1,771,000) 186,000 (1,585,000)
Revaluation
reserve
1,350,00D 1,350,DOO
(483,683) 1,351,698 367 868,382
Restricted funds
Active CaIderdale (6,09D) (6,090)
Architertural
Heritage
Fund - Hopwood Triangle (1,35D) (1,350)
Calderdale
Food Network
789 789
Community
Led Homes (Start Up Support)
275 275
Community
Organisers
(512) (512)
Connecting
Opportunities
(10,174) (10,174)
EEFCentres - Sowerby New Road Nursery 4,875 4,875
DEFRA (32) (32)
Employment
Services
—Holiday Kitchen 456 (10) (456) (10)
ESOLProject costs 4,294 4,294
Food Parcel Deiivery - Covld 19 2,853 2,853
Groundwork (3,077) (375) (3,452)
Health inequalities
Fund
(180) (180)
Neighbourhood
Learning for Deprived
Comm, 324 13,331 13,65S
Place Based Social Action (1,995) (1,995)
Prosperous
Calderdale
(1,427) (1,427)
Sehat - P2CCCLORS (3,406) (3,406)
Sessional staff (89) (89)
Staying Well Project
Together Calderdale
Project (13,612)
2,354
(14,124)
~2,354)
(27,736)
(19,907) (367) ~29,623)
TOTALFUNDS (493,D32) 1,331,791 838,759

A current year 12 months and prior year 12months and prior year 12months combined net movement in funds, inrluded in the above are as follows: in the above are as follows:
Incoming Resources Gains and Movement
resources
E
expended
f
losses
f
in funds
E
Unrestricted
funds
General fund 6,116,666 (6,300,968) (184,302)
Pensio~ reserve 186,000 186,000
Revaluation
reserve
1,350,000 1,350,000
6,1'16,666 (6,300,968) 1,536,000 1,3S1,698
Restricted funds
Artive Calderdale 79,056 (85,146) (6,090)
Architectural
Heritage
Fund - Hopwood
Triangle 17,050 [18,400) (1,350)
Barrier Breaker S21 (821)
Building Better Opportunities
- Hopeful
Families 372,089 (372,089)
Calderdale
Food Network
789 789
Calfund 36,621 (36,621)
Census Project 12.548 [12,548)
CFFC- Calderdale
Food Mixer
1,000 (1,000)
Community
Led Homes (Start Up Support)
9,775 (9,SOO) 275
Community
Organlsers
(503) (9) (512)
Connecting
Opportunities
308,362 (318,536) (10,174)
EEFCentres
—Jubilee
Nursery
362,850 (362,850)
EEFCentres
—Slddal Nursery
138,320 (138,320)
EEFCentres - Sowerby New Road Nursery 28,831 (23,956) 4,875
EEFCentres - Todrnorden Nursery 148,039 (148,039)
DEFRA 4,500 (4,532) (32)
Employment
Services - Holiday Kitchen
(10) (10)
ESOL:Syrian Families 44,062 (44,062)
Food Parcel Delivery
- Covid 19
15,848 (12,995) 2,853
Groundwork (1) (374) (375)
Harnessing
Power ofCommunities
1,574 (1,574)
Health Inequalities
Fund
(180) (180)
NHS Hospital Recruitment Event 250 (250)
Inclusive Economy 53,737 (53,737)
Individuals
Fund
1,294 (1,294)
Inspire 1S,964 (18,964)
Kickstart 119,767 (119,767)
Uttle Gems Nursery 208,845 (208,845)
Neighbourhood
Learning
for Deprived Comm. 13,678 (347) 13,331
Place Based Social Action (235) (1,760) (1,995)

2L MOVEMENT IN GROUP FUNOS - continued MOVEMENT IN GROUP FUNOS - continued
Place Based 5ocia I Action - Let's Get Socially
Active 151,371 (151,371)
Prosperous
Calderdale
58,412 (59,839) (1,427)
Sehat
—P2C CCLOR5
98,227 (101,633) (3,406)
Social Action Hub 2,519 (2,519)
The Space Rastrick 3,645 (3,645)
Staying Weg Project
Together Calderdale
Project 151,226
67,836
(165,350)
~70,190)
(14,124)
(2,354)
2,531,167 ~2,551,074) (19,907)
TOTALFUNOS 8,647,833 ~8,852,042) 1,536,000 1,331,791

31March 2022 31March 2021
~ss LxJ
Discount rate 2.20 2.05
Inflation —CPI 2.9D 2.80
Pension increases 2.90 2.80
Pension accounts revaluation rate 2.9D 2.80
Salary increases 2.00 2.00

The charity employs
a building
The charity employs
a building
The charity employs
a building
block approach block approach block approach block approach in determining in determining in determining the rate of the rate of return return on Fund assets. I-listorical markets are studied assets. I-listorical markets are studied assets. I-listorical markets are studied assets. I-listorical markets are studied assets. I-listorical markets are studied
and assets
with
higher
volatility are assumed to generate higher returns consistent with widely accepted capital market
principles. The assumed rate of return on each asset class Is set out within this note. The overall rate ofreturn on assets is then
derived
by aggregating
the expected return for each asset class over the actua I asset allocation for the Fund at 31March 2019.
31March 2022 31March 2021
Equities 79.8 79.7
Property 4.0 3.8
Government
bonds
7.4 8.3
Corporate bonds 4.8 4.6
Cash 2.9 2.D
Other 1.1 1.6
Average Return / Total 100.00 100.0
Reconciliation
offunded
status to Balance Sheet
Value as at Value as at
31March 2022 March 2021
fDDD's f000's
Fair value ofassets 4,009 3,652
Present value offunded liabilities (5,594) (6,211)
Pension asset /(liability) before consideration of paragraph
41
(1,585) (2,559)
Unrecognlsed
asset due
to limit fn paragraph 41
hlet pension asset/(liabigty) (1,585) (2,559)
Anal
sis of
rofit and loss char
e ~ddt
31March 2022
f000's
Operating cost:
Current
service cost
202
Past service cost
Interest cost
Curtailment
cost
Settlement
cost
Fina ndng
cost,'Interest
on net defined benefit liability / (asset) 52
Pension expense recognised In SOFA 254

d d
g
31March 2022
6000's
Opening
defined
benefit obhgation 6,211
Current service cost 707.
Interest expense on defined benefit obligatian 127
Contrlbutians
by
participants 25
Actuarial
(gains)
/ losses an liabilities (901)
Net benefits paid out (70)
Past service cost
Net increase
in liabilities
from dispasals / acquisitions
Curtailment
cost
Settlements
Closing defined benefit obligation 5,594
Chan esta the fair value afassets
31March 2022
6000's
Opening fair value ofassets 3,652
Interest Income on assets 75
Remeasurement gains/ (losses) on assets 313
Cantributians
by
the employer 14
Cantributians
by
participants 25
Net benefits paid out (70)
Net increase
in assets from disposal s and acquisitions
Settlements
Closing fair value ofassets