|||||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|





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||||||||31/3/23|31/3/22|
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|Tota<br>I|Total|
||||||funds|funds|funds|funds|
|||||Notes|E|6|E|E|
|INCOME AND ENDOWMENTS||FROM|||||||
|Donations<br>and legacies|||||108,275||108,275|117,224|
|Charitable<br>activities|||||||||
|Provision of employment,|education,||and training||100,045|557,305|657,350|707,897|
|Provision ofchildcare<br>and|family support||||2,299,080|526,760|2,825,840|2,835,269|
|Promoting<br>health<br>and wellbeing|||||67,655|117,310|184,965|166,003|
|Management,<br>administration,||and membership|||100,238||100,238|37,524|
|Other trading<br>activities|||||675,907||675,907|549,682|
|Investment<br>Income|||||8,676||8,676|91|
|Total|||||3,359,876|1,201,375|4,561,251|4,413,690|
|EXPENDITURE ON|||||||||
|Charitable<br>activities|||||||||
|Provision ofemployment,|education,||and training||137,508|566,212|703,720|750,487|
|Provision ofchildcare<br>and|family support||||2,058,410|526,106|2,584,516|2,843,689|
|Promoting<br>health<br>and wellbeing|||||143,133|109,234|252,367|269,352|
|Management,<br>administration,||and membership|||430,271||430,271|78,630|
|Governance<br>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<br>between<br>funds||||20|(37,351)|37,351|||
|Other recognised<br>gains/(losses)|||||||||
|Gains on revaluation<br>offixed assets||||||||1,350,000|
|Actuarial<br>gains on defined|benefit schemes||||1,498,000||1,498,000|974,000|
|Net movement<br>in funds|||||1,367,537|37,174|1,404,711|2,280,350|
|RECONCILIATION<br>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<br>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<br>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<br>funds|21|833,719|1,103,382||260,126|559,626|
|Designated<br>funds|21|150,000|||150,000||
|Pension reserve|21|(87,000)|(1,585,000)||(87,000)|(1,585,000)|
|Revaluation<br>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<br>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<br>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<br>fixed|assets||||(85,965)|(54,332)|
|Interest received|||||8,676|91|
|Net cash (used in)/provided|by investing||activities||(77,289)|(54,241)|
|Change<br>In cash and cash equivalents||ln the|||||
|reporting<br>period|||||(255,692)|96,697|
|Cash and cash equivalents|at the beginning|||of|||
|the reporting<br>period|||||1,545,412|1,448,715|
|Cash and cash equivalents|at the end|ofthe|||||
|reporting<br>period|||||1,289,720|1,545,412|





## 

|||||31/3/23|31/3/22|
|---|---|---|---|---|---|
|||||E|E|
|Net expenditure<br>for|the reporting||period (as per the Statement of Financial|||
|Activities)||||(90,093)|(40,733)|
|Adjustments<br>for:||||||
|Depreciation<br>charges||||71,413|64,494|
|Interest received||||(8,676)|(91)|
|(Increase)/decrease|in debtors|||(327,234)|(1,066)|
|Increase<br>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|





## 

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## 

## 

|Long leasehold<br>property|Over the term ofthe lease|
|---|---|
|Office equipment|15SSon cost|
|Motor vehicles|33SSon cost|
|Computer<br>equipment|33SSon cost|



## 

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## 



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## 



|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<br>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<br>activities income:|||||||||
||Provision ofemployment,||education,||and|training|services|657,350|707,897|
||Provision ofchildcare<br>and||family support|||services||2,825,840|2,835,269|
||Promoting<br>health<br>and wellbeing|||||||184,965|166,003|
||Mana<br>ament fees received from subsldlar<br>«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<br>Subsidiar||||||||
||HOT Enterprises<br>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<br>health|||and|wellbeing|||||252,367||||252,367|
||Management,|administration,|||||&|membership||80,740|58,100||291,431|430,271|
||Governance<br>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<br>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|





|9.|SUPPORT|COSTS - continued|COSTS - continued|||
|---|---|---|---|---|---|
||Other|||||
|||||31/3/23|31/3/22|
|||||Management,||
|||||administration||
|||||and|Tota<br>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<br>- 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|





|13.|COMPARATIVES<br>FOR THE|STATEMENT OF FINANCIAL|STATEMENT OF FINANCIAL|STATEMENT OF FINANCIAL|STATEMENT OF FINANCIAL|STATEMENT OF FINANCIAL|ACTIVITIES||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||Unrestricted|Restricted|Tota<br>I|
|||||||||funds|funds|funds|
|||||||||6|6|6|
||INCOME AND ENDOWMENTS||FROM||||||||
||Donations<br>and legacies|||||||7,952|109,272|117,224|
||Charitable<br>activities||||||||||
||Provision of employment,|education||and|training|services||104,327|603,570|707,897|
||Provision of childcare<br>and|family support|||services|||2,350,975|484,294|2,835,269|
||Promoting<br>health<br>and wellbeing|||||||19,526|146,477|166,003|
||Management,<br>administration||and membership|||||29,550|7,974|37,524|
||Other trading activities|||||||549,682||549,682|
||Investment<br>income|||||||91||91|
||Total|||||||3,062,103|1,351,587|4,413,690|
||EXPENDITURE ON||||||||||
||Charitable<br>activities||||||||||
||Provision of employment,|education,||and|training|services||105,051|645,436|750,487|
||Provision of childcare<br>and|family support|||services|||2,364,269|479,420|2,843,689|
||Promoting<br>health<br>and wellbeing|||||||23,022|246,330|269,352|
||Management,<br>administration,||and membership|||||69,306|9,324|78,630|
||Governance<br>costs|||||||52,909||52,909|
||Other trading<br>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<br>gains/(losses)||||||||||
||Taxation|||||||(2,917)||(2,917)|
||Gains on revaluation<br>offixed||assets|||||1,350,000||1,350,000|
||Actuarial<br>gains on defined|benefit schemes||||||974,000||974,000|
||Net movement<br>in funds|||||||2,309,273|(28,923)|2,280,350|
||RECONCILIATION<br>OF FUNDS||||||||||
||Total funds brought<br>forward|||||||(1,440,891)|(700)|(1,441,591)|
||TOTAL FUNDS CARRIED FORWARD|||||||868,382|(29,623)|838,759|





|14.|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<br>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<br>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<br>IN FUN|D|S||||||||
|---|---|---|---|---|---|---|---|---|---|
||||||||Net|Transfers||
||||||||movement|between|At|
|||||||At 1/4/22|in funds|funds|31/3/23|
|||||||6|E|E|E|
|Unrestricted<br>funds||||||||||
|General fund||||||1,103,382|(82,312)|(187,351)|833,719|
|Designated<br>fund - Housing||||||||150,000|150,000|
|Pension<br>reserve||||||(1,585,000)|1,498,000||(87,000)|
|Revaluation<br>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<br>Heritage|||Fund - Hopwood|||||||
|Triangle||||||(1,350)||1,350||
|Building Better Opportunities||||-|Hopeful|||||
|Families|||||||8,721||8,721|
|CALESOL|||||||(27)||(27)|
|Calderdale<br>Food Network||||||789||(789)||
|Calfund|||||||1,339||1,339|
|Community<br>Led Homes (Start||||Up Support)||275||(275)||
|Community<br>Organisers||||||(512)||512||
|Connecting<br>Opportunities||||||(10,174)|(35,760)|10,174|(35,760)|
|EEFCentres<br>-Jubilee||Nursery|||||1,990||1,990|
|EEFCentres<br>- Siddal|Nursery||||||(399)||(399)|
|EEFCentres<br>- Sowerby|||New Road Nursery|||4,875|||4,875|
|DEFRA||||||(32)||32||
|Employment<br>Services||- Holiday|||Kitchen|(3,462)||3,462||
|ESOL Pro]ect costs||||||4,294||(4,294)||
|ESOL<br>. 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<br>- Steps|to Work||||||3,148||3,148|
|Health<br>Inequalities|Fund|||||(180)||180||
|Inclusive<br>Economy|||||||586||586|
|Inspire|||||||8,862||8,862|
|Kickstart|||||||713||713|
|Little Gems Nursery|||||||(937)||(937)|
|Neighbourhood<br>Learning for Deprived||||||||||
|Communities||||||13,655||(13655)||
|Place Based Social Action||||||(1995)||1,995||
|Prosperous<br>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<br>in funds,|Net movement<br>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<br>funds||||||||
|General<br>fund||||3,359,876|(3,442,188)||(82,132)|
|Pension<br>reserve<br>Revaluation<br>reserve|||||(10,800)|1,498,000|1,498,000<br>~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<br>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<br>- Steps to Work||||3,148|||3,148|
|Harnessing<br>Power of|Communities|||417|(417)|||
|Inclusive<br>Economy||||18,363|(17,777)||586|
|Individuals<br>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<br>UKSPF - Green Audit|Project|||34,337<br>5,000|(34,337)<br>(5,090)||~90)|
|||||1,201,375|(1,201,552)||~177)|
|TOTALFUNDS||||4,561,251|(4,654,540)|1,498,000|1404,711|





## 

|Comparatives<br>for movement|Comparatives<br>for movement|Comparatives<br>for movement|in|funds||||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||Net||
||||||||movement||At|
|||||||At 1/4/21||in funds|31/3/22|
|||||||E||E|E|
|Unrestricted<br>funds||||||||||
|General<br>fund||||||1,118,109||(14,727)|1,103,382|
|Pension<br>reserve||||||(2,559,000)||974,000|(1,585,000)|
|Revaluation<br>reserve|||||||1,350,000||1,350,000|
|||||||(1,440,891)|2,309,273||868,382|
|Restricted funds||||||||||
|Active Calderdale||||||||(6,090)|(6,090)|
|Architectural<br>Heritage||Fund - Hopwood|||Triangle|||(1,350)|(1,350)|
|Calderdale<br>Food Network||||||789|||789|
|Community<br>Led Homes (Start|||Up Support)|||275|||275|
|Community<br>Organisers||||||(503)||(9)|(512)|
|Connecting<br>Opportunities||||||||(10,174)|(10,174)|
|EEFCentres - Sowerby||New Road Nursery||||||4,875|4,875|
|DEFRA||||||2,552||(2,584)|(32)|
|Employment<br>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<br>Inequalities<br>Fund||||||||(180)|(180)|
|Inclusive<br>Economy||||||(2,324)||2,324||
|Inspire||||||(118)||118||
|Neighbourhood<br>Learning for Deprived|||||Communities|13,951||(296)|13,655|
|Place Based Social Action||||||(1995)|||(1995)|
|Prosperous<br>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<br>fund|||||||3,062,103|(3,076,830)||(14,727)|
|Pension<br>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<br>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,<br>' Syrian|Families||||||31,284|(31,284)|||
|Food Parcel|Delivery||-|Covid||19|6,543|(3690)||2,853|
|Harnessing<br>Power of|||Communities||||817|(817)|||
|Health<br>Inequalities||Fund||||||(180)||(180)|
|NHS Hospital|Recruitment||||Event||250|(250)|||
|Inclusive<br>Economy|||||||27,187|(24,863)||2,324|
|Individuals<br>Fund|||||||924|(924)|||
|Inspire|||||||18,964|(18,846)||118|
|Kickstart|||||||119,767|(119,767)|||
|Little Gems Nursery|||||||125,288|(125,288)|||
|Neighbourhood<br>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<br>funds|||||||||
|General<br>fund|||||1,118,109|(97,039)|(187,351)|833,719|
|Designated<br>fund<br>- Housing|||||||150,000|150,000|
|Pension reserve|||||(2,559,000)|2,472,000||(87,000)|
|Revaluation<br>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<br>Heritage|- Hopwood||Triangle|||(1,350)|1,350||
|Building Better Opp. - Hopeful||Families||||8,721||8,721|
|CAL ESOL||||||(27)||(27)|
|Calderdale<br>Food Network|||||789||(789)||
|Calfund||||||1,339||1,339|
|Community<br>Led Homes (Start||Up|Support)||275||(275)||
|Community<br>Organisers|||||(503)|(9)|512||
|Connecting<br>Opportunities||||||(45,934)|10,174|(35,760)|
|EEF Centres - Jubilee|Nursery|||||1,990||1,990|
|EEFCentres - Siddal Nursery||||||(399)||(399)|
|EEF Centres - Sowerby<br>New Road|||Nursery|||4,875||4,875|
|DEFRA|||||2,552|(2,584)|32||
|Employment<br>Services|- Holiday|Kitchen|||(3,452)|(10)|3,462||
|ESOL Project costs|||||4,294||(4,294)||
|ESOL .'Syrian<br>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<br>-Steps to Work||||||3,148||3,148|
|Health<br>Inequalities<br>Fund||||||(180)|180||
|Inclusive<br>Economy|||||(2,324)|2,910||586|
|Inspire|||||(118)|8,980||8,862|
|Kickstart||||||713||713|
|Little Gems Nursery||||||(937)||(937)|
|Neighbourhood<br>Learning for Depnved||||Comm.|13,951|(296)|(13,655)||
|Place Based Social Action|||||(1995)||1,995||
|Prosperous<br>Calderdale|||||(362)|(1,065)|1,427||
|Sehat - P2C CCLORS||||||(3,406)|3,406||
|Social Action<br>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<br>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<br>'.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<br>Power of Communities|||||||1,234|(1,234)|||
|Health<br>Inequalities||Fund||||||(180)||(180)|
|NHS Hospital|Recruitment|||Event|||250|(250)|||
|Inclusive<br>Economy|||||||45,550|(42,640)||2,910|
|Individuals<br>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<br>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<br>Calderdale|||(1,065)|(1,065)|
|Sehat - P2C CCLORS||29,667|(33,073)|(3,406)|
|Social Action<br>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<br>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<br>asset due|to limit|in paragraph|41||||
|Net pension asset/(liability)|||||(8'7)|(1,585)|





## 

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





## 

|Chan<br>es to the fair value of assets|Chan<br>es to the fair value of assets||||||
|---|---|---|---|---|---|---|
|||||d|d||
||||31|March||2023|
||||||F000's||
|Opening<br>fair|value of assets||||4,009||
|Interest income on assets|||||108||
|Remeasurement<br>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<br>income on assets|||||108||
|Gain / (loss)|on assets|||||(54)|
|Actual return|on assets|||||54|





## 

## 

## 

## 

##