2023-03-31-accounts - Halifax Opportunities Trust

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				Page
Report ofthe	Trustees		1	to	23
Report ofthe	Independent	Auditors	24	to	27
Statement of	Consolidated	Financial Activities		28
Group and Charity Balance		Sheet		29
Consolidated	Cash Flow Statement			30
Notes to the	Consolidated	Cash Flow Statement		31
Notes to the	Consolidated	Financial Statements	32	to	37

							31/3/23	31/3/22
					Unrestricted	Restricted	Tota I	Total
					funds	funds	funds	funds
				Notes	E	6	E	E
INCOME AND ENDOWMENTS		FROM
Donations and legacies					108,275		108,275	117,224
Charitable activities
Provision of employment,	education,		and training		100,045	557,305	657,350	707,897
Provision ofchildcare and	family support				2,299,080	526,760	2,825,840	2,835,269
Promoting health and wellbeing					67,655	117,310	184,965	166,003
Management, administration,		and membership			100,238		100,238	37,524
Other trading activities					675,907		675,907	549,682
Investment Income					8,676		8,676	91
Total					3,359,876	1,201,375	4,561,251	4,413,690
EXPENDITURE ON
Charitable activities
Provision ofemployment,	education,		and training		137,508	566,212	703,720	750,487
Provision ofchildcare and	family support				2,058,410	526,106	2,584,516	2,843,689
Promoting health and wellbeing					143,133	109,234	252,367	269,352
Management, administration,		and membership			430,271		430,271	78,630
Governance costs					45,762		45,762	52,909
Other trading activities					634,708		634,708	459,356
Total					3,449,792	1,201,552	4,651,344	4,454,423
NET INCOME/(EXPENDITURE)					(89,916)	(177)	(90,093)	(40,733)
Taxation					(3,196)		(3,196)	(2,917)
Transfers between funds				20	(37,351)	37,351
Other recognised gains/(losses)
Gains on revaluation offixed assets								1,350,000
Actuarial gains on defined	benefit schemes				1,498,000		1,498,000	974,000
Net movement in funds					1,367,537	37,174	1,404,711	2,280,350
RECONCILIATION OF FUNDS
Total funds brought forward					868,382	(29,623)	838,759	(1,441,591)
TOTAL FUNDS CARRIED FORWARD					2,235,919	7,551	2,243,470	838,759

		GROUP	GROUP		CHARITY	CHARITY
		31/3/23	31/3/22		31/3/23	31/3/22
	Notes	E	E	E	E	E
FIXED ASSETS
Tangible Assets	14	1,543,029	1,528,477		1,357,956	1,359,784
Investments	15				101	101
		1,543,029	1,528.477		1,358,057	1,359,885
CURRENT ASSETS
Debtors	16	484,730	157,496		588,288	151,620
Cash at bank and in hand		1,289,720	1,545,412		1,016,556	1,347,423
		1,774,450	1,702,908		1,604,844	1,499,043
CREDITORS
Amounts falling due within one year	17	(952,225)	(776,038)		(793,080)	(632,167)
PROVISION FOR LIABILITIES	19	(34,784)	(31,588)
NET CURRENT ASSETS		787,441	895,282		811,764	866,876
NET ASSETS EXCLUDING PENSION
SCHEME LIABILITY		2,330,470	2,423,759		2,169,821	2,226,761
PENSION LIABILITY	22	(87,000)	(1,585,000)		(87,000)	(1,585,000)
NET ASSETS		2,243,470	838,759		2,082,821	641,761
FUNDS
Unrestricted funds	21	833,719	1,103,382		260,126	559,626
Designated funds	21	150,000			150,000
Pension reserve	21	(87,000)	(1,585,000)		(87,000)	(1,585,000)
Revaluation reserve	21	1,339,200	1,350,000		1,339,200	1,350,000
		2,235,919	868,382		1,662,326	324,626
Restricted funds	21	7,551	(29,623)		420,495	317,135
TOTALFUNDS		2,243,470	838,759		2,082,821	641,761

					31/3/23	31/3/22
				Notes	E	f
Cash flows from operating	activities
Cash generated from operations					(175,207)	153,855
Tax paid					(3,196)	(2,917)
Net cash (used in)/provided	by operating		activities		(178,403)	150,938
Cash flows from Investing	activities
Purchase of tangible fixed	assets				(85,965)	(54,332)
Interest received					8,676	91
Net cash (used in)/provided	by investing		activities		(77,289)	(54,241)
Change In cash and cash equivalents		ln the
reporting period					(255,692)	96,697
Cash and cash equivalents	at the beginning			of
the reporting period					1,545,412	1,448,715
Cash and cash equivalents	at the end	ofthe
reporting period					1,289,720	1,545,412

				31/3/23	31/3/22
				E	E
Net expenditure for	the reporting		period (as per the Statement of Financial
Activities)				(90,093)	(40,733)
Adjustments for:
Depreciation charges				71,413	64,494
Interest received				(8,676)	(91)
(Increase)/decrease	in debtors			(327,234)	(1,066)
Increase in creditors				179,383	131,251
Net cash (used in)/provided		by operations		~175,207)	153,855

	At 1/4/22	Cash flow	At 31/3/23
	E	E	E
Net cash
Cash at bank and in hand	1,545,412	(255,692)	1,289,720
	1,545,412	(255,692)	1,289,720
Total	1,545,412	(255,692)	1,289,720

Long leasehold property	Over the term ofthe lease
Office equipment	15SSon cost
Motor vehicles	33SSon cost
Computer equipment	33SSon cost

2.	DONATIONS	AND LEGACIES	AND LEGACIES
								31/3/23	31/3/22
								E	E
	Donations							618	6,491
	Grants							107,657	110,733
								108,275	117,224
	Grants received, included		in the above, are as follows;
								31/3/23	31/3/22
								E	E
	ESOL: Syrian	Families							31,284
	National Milk Grant Scheme							2,835	1,461
	Staying Well	Project						104,822	77,988
								107,657	110,733
3.	INVESTMENT INCOME
								31/3/23	31/3/22
								E	E
	Bank interest	receivable						8,676	91
4.	INCOME FROM CHARITABLE ACTIVITIES
								31/3/23	31/3/22
								E	E
	Charitable activities income:
	Provision ofemployment,		education,		and	training	services	657,350	707,897
	Provision ofchildcare and		family support			services		2,825,840	2,835,269
	Promoting health and wellbeing							184,965	166,003
	Mana ament fees received from subsldlar «om						an 's
	Management,	administration,		and membership				100,238	37,524
								3,768,393	3,746,693
5.	INCOME FROM TRADING		ACTIVITIES
								31/3/23	31/3/22
								E	E
	Income from	Tradin Subsidiar
	HOT Enterprises Limited							675,907	549,682
								675,907	549,682

6.	CHARITABLE	A	C	TIV	ITIE	S CO	ST	S
											Grant
											funding	of
										Direct	activities		Support
										Costs (see	(see note		costs (see
										note 7)	8)		note 9)	Totals
										E	f		6	6
	Provision ofemployment,					education,			&training	703,720				703,720
	Provision ofchildcare				and	family		support		2,584,516				2,584,516
	Promoting health			and	wellbeing					252,367				252,367
	Management,	administration,					&	membership		80,740	58,100		291,431	430,271
	Governance costs												45,762	45,762
										3,621,343	58,100		337,193	4,016,636
7.	DIRECT COSTS		OF CHARITABLE					ACTIVITIES
													31/3/23	31/3/22
													E	E
	Staff costs												2,888,350	2,886,808
	Rates and water												5,480	5,642
	Insurance												29,853	21,091
	Light and heat												50,027	19,679
	Telephone												50,511	45,419
	Postage and	stationery											47,950	37,433
	Advertising												9,544	4,574
	Sundries												26,571	26,754
	Rent and room			hire									10,453	1,638
	Repairs and	maintenance											87,102	101,729
	Course costs												94,713	54,548
	Training and	conferences											12,477	6,761
	Staff and volunteer				costs								52,363	70,257
	Motor and travel expenses												27,447	14,505
	Bad debts												78	(8)
	Surestart costs												139,494	221,442
	Irrecoverable	VAT											17,437	7,042
	Legal and professional					fees							31,277	10,111
	Bookkeeping	and accountancy											9,513	10,865
	Bank charges												4,212	2,496
	Depreciation												26,491	24,978
													3,621,343	3,573,764
8.	GRANTS PAYABLE
													31/3/23	31/3/22
													f	f
	Management,		administration,					and	membership				58,100	104,376
	The total grants			paid to institutions					during the year was as follows.
													31/3/23	31/3/22
													6	6
	Kickstart grants			to employers									58,100	104,376

						Governance
			Management	Finance	Other	costs	Totals
			E	E	E	E	E
Management,
administration,		and
membership			46,178	183,874	61,379		291,431
Governance	costs					45,762	45,762
			46,178	183,874	61,379	45,762	337,193

Management
	31/3/23	31/3/22
	Management,
	administration
	and	Total
	membership	activities
	E	E
Wages	40,637	38,156
Social security	4,389	4,122
Pensions	1,152	1,135
	46,178	43,413
Finance
	31/3/23	31/3/22
	Management,
	administration
	and	Total
	membership	activities
	E	E
Wages	160,424	146,479
Social security	13,937	11,777
Pensions	9,513	8,525
	183,874	166,781

SUPPORT	COSTS - continued	COSTS - continued
Other
			31/3/23	31/3/22
			Management,
			administration
			and	Tota I
			membership	activities
			E	E
Wages			54,958	49,078
Social secunty			6,476	5,053
Pensions			(55)	(307)
			61,379	53,824
Governance		costs
			31/3/23	31/3/22
			Governance	Total
			costs	activities
			E	E
Auditors'	remuneration		8,030	6,999
Legal fees			37,732	45,910
			45,762	52,909

				31/3/23	31/3/22
				E	E
Auditors'	remuneration			8,030	7,000
Auditors'	remuneration	—HOT Enterprises	Ltd	3,230	3,225
Depreciation - owned		assets		26,491	64,494

STAFF	COSTS
		31/3/23	31/3/22
		E	E
Wages	and salaries	2,992,798	3,560,685
Social	security costs	232,805	265,543
Other	pension costs	84,471	103,578
		3,310,074	3,929,805

		31/3/23	31/3/22
Charitable	activities	164	161
Administrative		17	17
Governance		1	1
		182	179

COMPARATIVES FOR THE	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL	STATEMENT OF FINANCIAL
						Unrestricted	Restricted	Tota I
						funds	funds	funds
						6	6	6
INCOME AND ENDOWMENTS		FROM
Donations and legacies						7,952	109,272	117,224
Charitable activities
Provision of employment,	education		and	training	services	104,327	603,570	707,897
Provision of childcare and	family support			services		2,350,975	484,294	2,835,269
Promoting health and wellbeing						19,526	146,477	166,003
Management, administration		and membership				29,550	7,974	37,524
Other trading activities						549,682		549,682
Investment income						91		91
Total						3,062,103	1,351,587	4,413,690
EXPENDITURE ON
Charitable activities
Provision of employment,	education,		and	training	services	105,051	645,436	750,487
Provision of childcare and	family support			services		2,364,269	479,420	2,843,689
Promoting health and wellbeing						23,022	246,330	269,352
Management, administration,		and membership				69,306	9,324	78,630
Governance costs						52,909		52,909
Other trading activities						459,356		459,356
Total						3,073,913	1,380,510	4,454,423
NET INCOME/(EXPENDITURE)						(11,810)	(28,923)	(40,733)
Other recognised gains/(losses)
Taxation						(2,917)		(2,917)
Gains on revaluation offixed		assets				1,350,000		1,350,000
Actuarial gains on defined	benefit schemes					974,000		974,000
Net movement in funds						2,309,273	(28,923)	2,280,350
RECONCILIATION OF FUNDS
Total funds brought forward						(1,440,891)	(700)	(1,441,591)
TOTAL FUNDS CARRIED FORWARD						868,382	(29,623)	838,759

TANGIBLE FIXEDASSETS
CHARITY:
		Long	Kitchen	Office
		leasehold	equipment	equipment
		E	f	6
COST
At 1st April 2022		1,350,000	99,308	59,706
Additions				6,453
At 31st March 2023		1,350,000	99,308	66,159
DEPRECIATION
At 1st Apnl 2022			99,308	54,850
Charge for year		10,800		2,648
At 31st March 2023		10,800	99,308	57,498
NET BOOK VALUE
At 31st March 2023		1,339,200		8,661
At 31st March 2022		1,350,000		4,856
	Fixtures
	an ii	Motor	Computer
	fittings	vehicles	equipment	Totals
	E	E	f	E
COST
At 1st Apnl 2022	23,673	4,732	138,274	1,675,693
Additions	7,601		10,609	24,663
At 31st March 2023	31,274	4,732	148,883	1,700,356
DEPRECIATION
At 1st April 2022	22,587	4,732	134,432	315,909
Charge for year	1,760		11,283	26,491
At 31st March 2023	24,347	4,732	145,715	342,400
NET BOOK VALUE
At 31st March 2023	6,927		3,168	1,357,956
At 31st March 2022	1,086		3,842	1,359,784

		Long	Kitchen	Office
		leasehold	equipment	equipment
		f	E	E
COST
At 1st April 2022		1,470,847	99,308	113,660
Additions		21,467		6,453
At 31st March 2023		1,492,314	99,308	120,113
DEPRECIATION
At 1st April 2022		105,270	99,308	107,576
Charge for year		22,195		3,877
At 31st March 2023		127,465	99,308	111,452
NET BOOK VALUE
At 31st March 2023		1,364,849		8,661
At 31st March 2022		1,365,577		6,084
	Fixtures
	and	Motor	Computer
	fittings	vehicles	equipment	Totals
	6	E	E	E
COST
At 1st April 2022	315,076	4,732	153,923	2,157,546
Additions	47,436		10,609	85,965
At 31st March 2023	362,512	4,732	164,531	2,243,510
DEPRECIATION
At 1st April 2022	165,900	4,732	146,283	629,070
Charge for year	32,268		13,073	71,413
At 31st March 2023	198,168	4,732	159,357	700,482
NET BOOK VALUE
At 31st March 2023	164,344		5,175	1,543,029
At 31st March 2022	149,176		7,640	1,528,477

		GROUP	CHARITY
	Shares	in group	Shares in
	undertakings		gl'pup
			undertakings
			f
MARKET VALUE
At 1 April 2022 and 31March 2023			101
NET BOOK VALUE
At 31March 2023			101
At 31March 2022			101

Class ofshare;	Class ofshare;	Class ofshare;	~ac	holdin
Ordinary				100
Summa	oftradin		results
Turnover
Total Expenditure
Taxation
Distribution		to parent charity
Summa		ofassets	and liabilities
Assets
Liabilities

31/3/23	31/3/22
f	E

Class ofshare.	Class ofshare.	Class ofshare.		~%ho	l din
Ordinary					100
						31/3/23	31/3/22
						E	E
Summa	of	tradin results
Turnover						758,545	596,304
Total Expenditure						(744,072)	(558,396)
Other Income						22,039	34,676
Interest	payable		and similar	charges
Taxation						(3,196)	(2,917)
						33,316	69,667
Distribution		to parent charity				(69,667)	(78,839)
						(36,351)	9,172
Summa	of	assets and liabilities
Assets						526,370	422,587
Liabilities						(365,628)	(258,194)
						160,742	197,093

		GROUP	GROUP	CHARITY	CHARITY
		31/3/23	31/3/22	31/3/23	31/3/22
		E	f	E	E
Trade debtors		352,437	62,314	244,013	16,068
Amounts	owed by group undertakings			219,700	50,036
VAT
Other debtors		132,293	95,182	124,575	85,516
		484,730	157,496	588,288	151,620

			GROUP	GROUP	CHARITY	CHARITY
			31/3/23	31/3/22	31/3/23	31/3/22
			f	f	f	E
Trade creditors			95,195	36,317	60,578	25,147
Social security	and other taxes		41,520	53,309	41,520	53,309
VAT			29,412	25,464	14,594	6,602
Pension schemes			18,518	6,614	18,518	6,614
Accruala and deferred		income	767,580	654,334	657,870	540,495
			952,225	776,038	793,080	632,167

	31/3/23	31/3/22
	f	E
Within one year	6	6
Between one and five years	21	25
In more than five years	237	239
	264	270

		GROUP	GROUP	CHARITY	CHARITY
		31/3/23	31/3/22	31/3/23	31/3/22
		f	f	f	f
Deferred tax		34,784	31,588
ANALYS	IS OF NET ASSETS BETWEEN FUNDS
				31/3/23	31/3/22
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		E	f	f	f
Fixed assets		1,543,029		1,543,029	1,528,477
Current	assets	1,766,899	7,551	1,774,450	1,702,908
Current	liabilities	(987,009)		(987,009)	(807,626)
Pension	liability	(87,000)		(87,000)	(1,585,000)
		2,235,919	7,551	2,243,470	838,759

MOVEMENT IN FUN	D	S
							Net	Transfers
							movement	between	At
						At 1/4/22	in funds	funds	31/3/23
						6	E	E	E
Unrestricted funds
General fund						1,103,382	(82,312)	(187,351)	833,719
Designated fund - Housing								150,000	150,000
Pension reserve						(1,585,000)	1,498,000		(87,000)
Revaluation reserve						1,350,000	(10,800)		1,339,200
						868,382	1,404,888	(37,351)	2,235,919
Restricted funds
Active Calderdale						(6,090)	(12,041)	6,090	(12,041)
Architectural Heritage			Fund - Hopwood
Triangle						(1,350)		1,350
Building Better Opportunities				-	Hopeful
Families							8,721		8,721
CALESOL							(27)		(27)
Calderdale Food Network						789		(789)
Calfund							1,339		1,339
Community Led Homes (Start				Up Support)		275		(275)
Community Organisers						(512)		512
Connecting Opportunities						(10,174)	(35,760)	10,174	(35,760)
EEFCentres -Jubilee		Nursery					1,990		1,990
EEFCentres - Siddal	Nursery						(399)		(399)
EEFCentres - Sowerby			New Road Nursery			4,875			4,875
DEFRA						(32)		32
Employment Services		- Holiday			Kitchen	(3,462)		3,462
ESOL Pro]ect costs						4,294		(4,294)
ESOL . Syrian Families							(71)		(71)
Food Parcel Delivery		-	Covid 19			2,853	(599)		2,254
From HOT to COLD: Reducing				our Carbon
Footprint							(4,657)		(4,657)
Greener Together							14,956		14,956
Groundwork - Steps	to Work						3,148		3,148
Health Inequalities	Fund					(180)		180
Inclusive Economy							586		586
Inspire							8,862		8,862
Kickstart							713		713
Little Gems Nursery							(937)		(937)
Neighbourhood Learning for Deprived
Communities						13,655		(13655)
Place Based Social Action						(1995)		1,995
Prosperous Calderdale						(1,427)		1,427
Sehat - P2C CCLORS						(3,406)		3,406
Social Action Hub							10,507		10,507
The Space Rastrick							3,583		3,583
Staying Well Project						(27,736)		27,736
UKSPF - Green Audit							(90)		(90)
						(29,263)	(177)	37,351	7,551
TOTALFUNDS						838,759	1,404,711		2,243,470

Net movement in funds,	Net movement in funds,	included	included	in the above are as follows:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
				E	E	E	E
Unrestricted funds
General fund				3,359,876	(3,442,188)		(82,132)
Pension reserve Revaluation reserve					(10,800)	1,498,000	1,498,000 ~10,800)
				3,359,876	(3,452,988)	1,498,000	1,404,888
Restricted funds
Active Calderdale				25,508	(37,549)		(12,041)
Active Calderdale				1,500	(1,500)
Arches				280	(280)
Building Better Opportunities			- Hopeful
Families				207,132	(198,411)		8,721
Buzz Project				1,116	(1,116)
CAL ESOL					(27)		(27)
Calfund				24,229	(22,890)		1,339
Connecting Opportunities				139,694	(175,454)		(35,760)
EEFCentres - Jubilee	Nursery			199,497	(197,507)		1,990
EEFCentres - Siddal Nursery				79,450	(79,849)		(399)
EEFCentres - Todmorden		Nursery		87,316	(87,316)
ESOL .Syrian Families				25,044	(25,115)		(71)
Food Parcel Delivery	- Covid 19			78	(677)		(599)
From HOT to COLD:	Reducing		our	Carbon
Footprint				(4,657)			(4,657)
Greener Together				27,248	(12,292)		14,956
Groundwork - Steps to Work				3,148			3,148
Harnessing Power of	Communities			417	(417)
Inclusive Economy				18,363	(17,777)		586
Individuals Fund				633	(633)
Inspire				36,863	(28,001)		8,862
Kickstart				64,001	(63,288)		713
Little Gems Nursery				160,496	(161,433)		(937)
Place Based Social Action		- Let's Get Socially
Active				50,593	(50,593)
Social Action Hub				10,507			10,507
The Space Rastrick				3,583			3,583
Together Calderdale UKSPF - Green Audit	Project			34,337 5,000	(34,337) (5,090)		~90)
				1,201,375	(1,201,552)		~177)
TOTALFUNDS				4,561,251	(4,654,540)	1,498,000	1404,711

Comparatives for movement	Comparatives for movement	Comparatives for movement	in	funds
								Net
							movement		At
						At 1/4/21		in funds	31/3/22
						E		E	E
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)	2,309,273		868,382
Restricted funds
Active Calderdale								(6,090)	(6,090)
Architectural Heritage		Fund - Hopwood			Triangle			(1,350)	(1,350)
Calderdale Food Network						789			789
Community Led Homes (Start			Up Support)			275			275
Community Organisers						(503)		(9)	(512)
Connecting Opportunities								(10,174)	(10,174)
EEFCentres - Sowerby		New Road Nursery						4,875	4,875
DEFRA						2,552		(2,584)	(32)
Employment Services	- Holiday			Kitchen		(3,452)		(10)	(3,462)
ESOL Project costs						4,294			4,294
Food Parcel Delivery	-	Cowd 19						2,853	2,853
Health Inequalities Fund								(180)	(180)
Inclusive Economy						(2,324)		2,324
Inspire						(118)		118
Neighbourhood Learning for Deprived					Communities	13,951		(296)	13,655
Place Based Social Action						(1995)			(1995)
Prosperous Calderdale						(362)		(1,065)	(1,427)
Sehat - P2C CCLORS								(3,406)	(3,406)
Staying Well Project						(16,162)		(11,574)	(27,736)
Together Calderdale	Project					2,354		(2,354)
						~700)		(28,923)	(29,623)
TOTAL FUNDS						~1,441,591)	2,280,350		838,759

							Incoming	Resources	Gains and	Movement
							resources	expended	losses	in funds
							E	E	E	E
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	(3,076,830)	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 Prelect							12,167	(12,167)
Community	Organisers							(9)		(9)
Connecting Opportunities							145,326	(155,500)		(10,174)
EEFCentres	- Jubilee		Nursery				199,550	(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							(1,000)	(1,584)		(2,584)
Employment	Services		- I-loliday Kitchen					(10)		(10)
ESOL, ' Syrian	Families						31,284	(31,284)
Food Parcel	Delivery		-	Covid		19	6,543	(3690)		2,853
Harnessing Power of			Communities				817	(817)
Health Inequalities		Fund						(180)		(180)
NHS Hospital	Recruitment				Event		250	(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
Communities								(296)		(296)
Place Based	Social Action				- Let's Get Socially
Active							74,447	(74,447)
Prosperous	Calderdale							(1,065)		(1,065)
Sehat - P2C	CCLORS						29,667	(33,073)		(3,406)
Social Action	Hub						1,215	(1,215)
The Space Rastrick							3,645	(3,645)
Staying Well	Project						77,988	(89,562)		(11,574)
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

						Net	Transfers
						movement	between	At
					At 1/4/21	in funds	funds	31/3/23
					E	E	E	E
Unrestricted funds
General fund					1,118,109	(97,039)	(187,351)	833,719
Designated fund - Housing							150,000	150,000
Pension reserve					(2,559,000)	2,472,000		(87,000)
Revaluation reserve						1,339,200		1,339,200
					(1,440,891)	3,714,161	(37,351)	2,235,919
Restricted funds
Active Calderdale						(18,131)	6,090	(12,041)
Architectural Heritage	- Hopwood		Triangle			(1,350)	1,350
Building Better Opp. - Hopeful		Families				8,721		8,721
CAL ESOL						(27)		(27)
Calderdale Food Network					789		(789)
Calfund						1,339		1,339
Community Led Homes (Start		Up	Support)		275		(275)
Community Organisers					(503)	(9)	512
Connecting Opportunities						(45,934)	10,174	(35,760)
EEF Centres - Jubilee	Nursery					1,990		1,990
EEFCentres - Siddal Nursery						(399)		(399)
EEF Centres - Sowerby New Road			Nursery			4,875		4,875
DEFRA					2,552	(2,584)	32
Employment Services	- Holiday	Kitchen			(3,452)	(10)	3,462
ESOL Project costs					4,294		(4,294)
ESOL .'Syrian Families						(71)		(71)
Food Parcel Delivery	- Covid 19					2,254		2,254
From HOT to COLD:	Reducing	Carbon				(4,657)		(4,657)
Greener Together						14,956		14,956
Groundwork -Steps to Work						3,148		3,148
Health Inequalities Fund						(180)	180
Inclusive Economy					(2,324)	2,910		586
Inspire					(118)	8,980		8,862
Kickstart						713		713
Little Gems Nursery						(937)		(937)
Neighbourhood Learning for Depnved				Comm.	13,951	(296)	(13,655)
Place Based Social Action					(1995)		1,995
Prosperous Calderdale					(362)	(1,065)	1,427
Sehat - P2C CCLORS						(3,406)	3,406
Social Action Hub						10,507		10,507
The Space Rastrick						3,583		3,583
Staying Well Project					(16,162)	(11,574)	27,736
Together Calderdale	Project				2,354	(2,354)
UKSPF - Green Audit						(90)		(90)
					(700)	~29,100)	37,351	7,551
TOTAL FUNDS					~1,441,591)	3,685,061		2,243,470

							Incoming	Resources	Gains and	Movement
							resources	expended	losses	in funds
							E	E	E	E
Unrestricted	funds
General fund							6,421,979	(6,519,018)		(97,039)
Pension reserve									2,472,000	2,472,000
Revaluation	reserve							(10,800)	1,350,000	1,339,200
							6,421,979	(6,529,818)	3,822,000	3,714,161
Restricted funds
Active Calderdale							60,296	(78,427)		(18,131)
Active Calderdale							1,500	(1,500)
Arches							280	(280)
Architectural	Heritage		Fund - Hopwood
Triangle							7,050	(8,400)		(1,350)
Barrier Breaker							821	(821)
Building Better Opportunities					-	Hopeful
Families							422,636	(413,915)		8,721
Buzz Project							1,116	(1,116)
CALESOL								(27)		(27)
Calfund							49,703	(48,364)		1,339
Census Project							12,167	(12,167)
Community	Organisers							(9)		(9)
Connecting Opportunities							285,020	(330954)		(45,934)
EEFCentres	- Jubilee Nursery						399,047	(397,057)		1,990
EEFCentres	- Siddal	Nursery					150,139	(150,538)		(399)
EEFCentres	- Sowerby		New Road Nursery				4,875			4,875
EEFCentres	-Todmorden			Nursery			171,209	(171,209)
DEFRA							(1,000)	(1,584)		(2,584)
Employment	Services - Holiday					Kitchen		(10)		(10)
ESOL '.Synan	Families						56,328	(56,399)		(71)
Food Parcel	Delivery -		Covid 19				6,621	(4,367)		2,254
From I-IOT to COLD		.'Reducing			our Carbon
Footprint							(4,657)			(4,657)
Greener Together							27,248	(12,292)		14,956
Groundwork	-Steps to Work						3,148			3,148
Harnessing Power of Communities							1,234	(1,234)
Health Inequalities		Fund						(180)		(180)
NHS Hospital	Recruitment			Event			250	(250)
Inclusive Economy							45,550	(42,640)		2,910
Individuals Fund							1,557	(1,557)
Inspire							55,827	(46,847)		8,980
Kickstart							183,768	(183,055)		713
Little Gems	Nursery						285,784	(286,721)		(937)
Neighbourhood Learning				for Deprived
Communities								(296)		(296)

Place Based Social Action - Let's Get Socially	Place Based Social Action - Let's Get Socially
Active		125,040	(125,040)
Prosperous Calderdale			(1,065)	(1,065)
Sehat - P2C CCLORS		29,667	(33,073)	(3,406)
Social Action Hub		11,722	(1,215)	10,507
The Space Rastrick		7,228	(3,645)	3,583
Staying Weji Project		77,988	(89,562)	(11,574)
Together Calderdale	Project	68,802	(71,156)	(2,354)
UKSPF - Green Audit		5,000	(5,090)	(90)
		2,552,964	(2,582,062)	(29,100)
TOTALFUNDS

			31March 2023	31March 2022
			~N
Discount	rate		4.70	2.70
Inflation	- CPI		2.70	2.90
Pension	increases		2.70	2.90
Pension	accounts revaluation	rate	2.70	2.90
Salary increases			3.00	2.00

				31March 2023	31March 2022
Equities				80.8	79.8
Property				3.3	4.0
Government		bonds		6.9	7.4
Corporate	bonds			4.6	4.8
Cash				2.4	2.9
Other				2.1	1.1
Average	Return / Total			100.00	100.0
Reconciliation		offunded	status to Balance Sheet

Reconciliation offunded	status t	o Balance Sh	eet
					Value as at	Value as at
					31March 2023	March 2022
					E000's	E000's
Fair value of assets					4,010	4,009
Present value of funded	liabilities				(4,097)	(5,594)
Pension asset / (liability)	before consideration		of paragraph	41	(87)	(1,585)
Unrecognised asset due	to limit	in paragraph	41
Net pension asset/(liability)					(8'7)	(1,585)

Anal sis of refit	and loss char	and loss char	e
									»	d	t
									31March 2023
											f000's
Operating cost:
Current service cost											149
Past service cost
Interest cost
Curtailment cost
Settlement cost
Financing cost: Interest on net			defined	benefit		liability /		(asset)				42
Pension expense	recognised	ln SOFA										191
Chan esto the	resent value	ofthe defined			benefit		obli	ation
										i t	v
									31March 2023
											F000's
Opening defined	benefit obligation										5,594
Current service cost												149
Interest expense	on defined	benefit obligation										150
Contributions by	participants											23
Actuarial (gains)	/ losses due	to changes		in	financial		assumptions				(2,264)
Actuarial(gains)	/ losses due	to changes		in	demographic			assumptions				(14)
Actuarial (gains)	/ losses due	to liability		experience								540
Net benefits paid	out											(31)
Past service cost
Net increase in liabilities from			disposals	/ acquisitions
Curtailment cost
Settlements
Closing defined benefit obligation											4,097

Chan es to the fair value of assets	Chan es to the fair value of assets
				d	d
			31	March		2023
					F000's
Opening fair	value of assets				4,009
Interest income on assets					108
Remeasurement gains / (losses) on		assets				(54)
Contributions	by the employer					5
Contributions	by participants					23
Net benefits	paid out					(81)
Net increase	in assets from dlsposals	and acquisitions
Settlements
Closing fair value ofassets					4,010
Actual return	on assets
			»	d	F
			31	March		2023
					8000's
Interest income on assets					108
Gain / (loss)	on assets					(54)
Actual return	on assets					54