2021-03-31-accounts - Voluntary & Community

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

			Page
Report oftheTrustees		1	to	12
Independent Examiner's	Report		13
Statement ofFinancial Activities			14
Balance Sheet		15	to	16
Cash Flow Statement			17
Notes tothe Cash Flow	Statement		18
Notes tothe FInanclal Statements		19	to	32
Detailed Statement ofFinancial Activities		33	to	34

							31/3/21	31/3/20
					Unrestricted	Restricted	Total	Total
					funds	funds	funds	funds
				Notes	f	f	f	f
INCOME AND ENDOWMENTS			FROM
Donations and legacies					14,963		14,963	25,000
Charitable activities
VCSE Development and		Support			139,547	727,612	867,159	380,015
Other income					1,044		1,044	2,555
Other trading activities					4,037		4,037	13,316
Investment income					16,559		16,559	18,753
Total					176,150	727,612	903,762	439,639
EXPENDITURE ON
Raising funds					5,313		5,313	5,084
Charitable activities
Building - Community	Resource				6,455		6,455	3,526
Provision ofWellbeing		Services				423,807	423,807	117,135
VCSE Development and		Support			92,158	281,820	373,978	302,424
Governance Costs					25,249		25,249	12,145
Total					129,175	705,627	834,802	440,314
NET INCOME/(EXPENDITURE)					46,975	21,985	68,960	(675)
RECONCILIATION OF	FUNDS
Total funds brought	forward				292,980	21,307	314,287	314,962
TOTAL FUNDS CARRIED FORWARD					339,955	43,292	383,247	314,287

		31/3/21	31/3/20
	Notes	E	E
FIXEDASSETS
Tangible assets	13	284,120	291,389
CURRENT ASSETS
Debtors	14	55,795	903,197
Cash at bank and in hand		1,245,073	291,487
		1,300,868	1,194,684
CREDITORS
Amounts falling due within one year	15	(1,201,741)	(1,152,361)
NET CURRENT ASSETS		99,127	42,323
TOTAL ASSETSLESSCURRENT LIABILITIES		383,247	333,712
CREDITORS
Amounts falling due after more than one year	16		(19,425)
NET ASSETS/(LIABILITIES)		383,247	314,287
FUNDS	21
Unrestricted funds		339,954	292,980
Restricted funds		43,293	21,307
TOTAL FUNDS		383,247	314,287

					31/3/21	31/3/20
				Notes	E	f
Cash flows from	operating	activities
Cash generated	from operations				973,652	135,436
Interest paid					(1,144)	(2,806)
Net cash provided by operating activities					972,508	132,630
Cash flows from	investing	activities
Purchase oftangible fixed		assets			(230)	(2,137)
Net cash used in	investing	activities			(230)	(2,137)
Cash flows from	financing	activities
Loan repayments	in year				(18,692)	(17,356)
Net cash used in	financing	activities			(18,692)	(17,356)
Change In cash and cash equivalents			in the
reporting pedod					953,586	113,137
Cash and cash equivalents		at the beginning of
the reporting period					291,487	178,350
Cash and cash equivalents		at the end	ofthe
reporting period					1,245,073	291,487

	RECONCILIATION	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	OF NET INCOME/(EXPENDITURE)	TO NET CASH FLOW FROM	OPERATING	ACTIVITIES
								31/3/21	31/3/20
								E	E
	Net income/(expenditure)			forthe reporting	period	(as per the Statement of
	Financial Activities)							68,960	(675)
	Adjustments for.
	Depreciation charges							7,499	8,022
	Interest paid							1,144	2,806
	Decrease/(increase)in debtors							847,402	(799,688)
	Increase in creditors							48,647	924,971
	Net cash provided		by operations					973,652	135,436
2.	ANALYSIS OF CHANGES			IN NET FUNDS
						At 1/4/20		Cash flow	At 31/3/21
							E	E	E
	Net cash
	Cash at bank and	in	hand			291,487		953,586	1,245,073
						291,487		953,586	1,245,073
	Debt
	Debts falling due	within		1year		(18,692)		(733)	(19,425)
	Debts falling due	after 1		year		(19,425)		19,425
						(38,117)		18,692	(19,425)
	Total					253,370		972,278	1,225,648

DONATIONS	DONATIONS	AND LEGACIES	AND LEGACIES
				31/3/21	31/3/20
				f	f
Grants				14,963	25,000
Grants received, included			in the above, are as follows:
				31/3/21	31/3/20
				f	E
Calderdale	Metropolitan		Borough Council - Covid Retail grant		25,000
Coronavirus		Job Retention Scheme		14,963
				14,963	25,000
OTHER TRADING ACTIVITIES
				31/3/21	31/3/20
				E	E
Quality for	Health income			2,250	2,250
Room hire				1,787	11,066
				4,037	13,316
INVESTMENT INCOME
				31/3/21	31/3/20
				E	E
Rents received				16,559	18,753

							31/3/21	31/3/20
				Activity			E	E
Charitable	activities		income	VCSE Development	and Support		867,159	380,015
Membership		fees		Otherincome			292	530
DBSchecks				Otherincome				45
Training				Otherincome				1,125
Other income				Otherincome			752	855
							868,203	382,570
RAISING FUNDS
Other trading		activities
							31/3/21	31/3/20
							6	E
Room hire							5,313	5,084
CHARITABLE		ACTIVITIES COSTS
							Support
						Direct	costs (see
						Costs	note 8)	Totals
						6	E	E
Building - Community Resource						6,455		6,455
Provision ofWellbeing Services						423,807		423,807
VCSE Development			and Support			373,978		373,978
Governance	Costs						25,249	25,249
						804,240	25,249	829,489

SUPPORT COSTS			Governanc costs E
Governance Costs			25,249
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is	stated after charging/(crediting):
		31/3/21	31/3/20
		E	E
Depreciation -owned assets		7,499	8,022
TRUSTEES' REMUNERATION	AND BENEFITS

Trustees' expenses
			31/3/21	31/3/20
			E	E
Trustees' expenses				20
STAFF COSTS
			31/3/21	31/3/20
			E	E
Wages and salaries			220,333	248,673
Social security costs			12,095	15,416
Other pension costs			12,864	15,640
			245,292	279,729
The average monthly	number ofemployees	during the year was as follows:
			31/3/21	31/3/20
Direct Charitable Activities - Projects			11	14
Senior Management			2	2
			13	16

COMPARATIVES FO	R THE STA	TEMENT OF FINANCIAL A	CTIVITIES
			Unrestricted	Restricted	Total
			funds E	funds f	fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies			25,000		25,000
Charitable activities
VCSE Development	and Support		33,508	346,507	380,015
Other income			2,555		2,555
Other trading activities			13,316		13,316
Investment income			18,754		18,753
Total			93,133	346,506	439,639
EXPENDITURE ON
Raising funds			5,048	36	5,084
Charitable activities
Building - Community Resource			3,526		3,526
Provision ofWellbeing Services				117,135	117,135
VCSE Development	and Support		70,806	231,618	302,424
Governance Costs			12,145		12,145
Total			91,525	348,789	440,314
NET INCOME/(EXPENDITURE)			1,608	(2,283)	(675)
Transfers between	funds		68,858	(68,858)
Net movement in funds			70,466	(71,141)	(675)
RECONCILIATION OF FUNDS
Total funds brought	forward		222,514	92,448	314,962

12.	COMPARATIVES	FORTHE STATEMENT OF FINANCIAL ACTIVITIES -	FORTHE STATEMENT OF FINANCIAL ACTIVITIES -	continued
				Unrestricted	Restncted	Total
				funds	funds	funds
				E	E	E
	TOTAL FUNDS CARRIED FORWARD			292,980	21,307	314,287
13.	TANGIBLE FIXED	ASSETS
					Fixtures
			Freehold	Plant and	and
			property	machinery	fittings	Totals
			E	E	E	E
	COST
	At 1st April 2020		540,024	12,573	60,342	612,939
	Additions			230		230
	At 31stMarch 2021		540,024	12,803	60,342	613,169
	DEPRECIATION
	At 1st April 2020		255,608	7,171	58,771	321,550
	Charge foryear		5,698	1,408	393	7,499
	At 31stMarch 2021		261,306	8,579	59,164	329,049
	NET BOOK VALUE
	At 31stMarch 2021		278,718	4,224	1,178	284,120
	At 31stMarch 2020		284,416	5,402	1,571	291,389

14.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR	FALLING DUE WITHIN ONE YEAR
					31/3/21	31/3/20
					E	E
	Trade debtors				52,871	874,429
	Other debtors				194	499
	Prepayments and accrued			income	2,730	28,269
					55,795	903,197
15.	CREDITORS: AMOUNTS		FALLING DUE WITHIN ONE YEAR
					31/3/21	31/3/20
					f	E
	Bank loans and overdrafts			(see note 17)	19,425	18,692
	Trade creditors				59,027	12,770
	Social security and other		taxes		4,553	5,006
	Other creditors				8,245	9,064
	Tenants deposits				680	680
	Accruals and deferred	income			1,109,811	1,106,149
					1,201,741	1,152,361
16.	CREDITORS: AMOUNTS		FALLING DUE AFTER MORE THAN ONE YEAR
					31/3/21	31/3/20
					E	E
	Bank loans (see note	17)				19,425
17.	LOANS
	An analysis ofthe maturity			ofloans is given below:
					31/3/21	31/3/20
					E	E
	Amounts falling due within			one year on demand:
	Bankloans				19,425	18,692
	Amounts falling between		one and two years:
	Bank loans - 1-2years					19,425

	31/3/21	31/3/20
	f.	E
Within one year	2,935	1,320
Between one and five years	3,079	990
	6,014	2,310

				31/3/21	31/3/20
				E	f
Bank loans				19,425	38,117
ANALYSIS OF NET ASSETSBETWEEN FUNDS
				31/3/21	31/3/20
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
		E	E	E	E
Fixed assets		284,120		284,120	291,389
Current	assets	1,255,956	44,912	1,300,868	1,194,684
Current	liabilities	(1,200,122)	(1,619)	(1,201,741)	(1,152,361)
Long term liabilities					(19,425)
		339,954	43,293	383,247	314,287

MOVEMENT IN FUN	DS
					Net
					movement	At
				At 1/4/20	in funds	31/3/21
				E	6	E
Unrestricted funds
General fund				246,354	53,429	299,783
Designated building	fund			46,626	(6,455)	40,171
				292,980	46,974	339,954
Restricted funds
Calderdale Clinical Commissioning			Group	10,209		10,209
Calderdale Clinical Commissioning			Group - Non
Recurrent Funding					174	174
Calipso Development				9,551	6,800	16,351
Community Foundation		for Calderdale			2,300	2,300
Engagement					(72)	(72)
HPOC 1					2,872	2,872
Time2gether					11,221	11,221
Public Health					238	238
Support and Integration		Fund		1,547	(1,547)
				21,307	21,986	43,293
TOTALFUNDS				314,287	68,960	383,247

				Incoming	Resources	Movement
				resources	expended	in funds
				6	f	6
Unrestdcted funds
General fund				176,149	(122,720)	53,429
Designated building	fund				(6,455)	(6,455)
				176,149	(129,175)	46,974
Restricted funds
Active Calderdale				13,596	(13,596)
Calderdale Clinical Commissioning			Group	60,000	(60,000)
Calderdale Clinical Commissioning			Group - Non
Recurrent Funding				104,668	(104,494)	174
Calderdale Food Network				10,230	(10,230)
Calipso Development				180,798	(173,998)	6,800
Community Foundation		for Calderdale		5,000	(2,700)	2,300
Engagement				66,348	(66,420)	(72)
GP Transport				31,030	(31,030)
Health Inequalities				39,500	(39,500)
HPOC 1				30,848	(27,976)	2,872
HPOC 2				10,000	(10,000)
Time2gether				42,495	(31,274)	11,221
Public Health				18,100	(17,862)	238
Public Health Alliance				115,000	(115,000)
Support and Integration		Fund			(1,547)	(1,547)
				727,613	(705,627)	21,986
TOTAL FUNDS				903,762	(834,802)	68,960

							Net	Transfers
							movement	between	At
						At 1/4/19	in funds	funds	31/3/20
						E	E	E	E
Unrestricted		funds
General fund						172,362	5,134	68,858	246,354
Designated	building		fund			50,152	(3,526)		46,626
						222,514	1,608	68,858	292,980
Restricted funds
Calderdale	Clinical Commissioning				Group	10,294	(85)		10,209
Calipso Development						9,552			9,552
Support and		Integration		Fund		3,744	(2,198)		1,546
Vanguard						68,858		(68,858)
						92,448	(2,283)	(68,858)	21,307
TOTAL FUNDS						314,962	(675)		314,287

				Incoming	Resources	Movement
				resources	expended	in funds
				E	E	E
Unrestricted funds
General fund				93,133	(87,999)	5,134
Designated building	fund				(3,526)	(3,526)
				93,133	(91,525)	1,608
Restricted funds
Active Calderdale				20,296	(20,296)
Calderdale Clinical Commissioning			Group	85,000	(85,085)	(85)
Digital Platform				4,000	(4,000)
Greater Huddersfield	Development			85,000	(85,000)
HPOC 1				19,336	(19,336)
I0rklees Council				40,000	(40,000)
Time2gether				85,025	(85,025)
Support and Integration		Fund		(1)	(2,197)	(2,198)
SWYFT				7,850	(7,850)
				346,506	(348p789)	(2,283)
TOTAL FUNDS				439,639	(440,314)	(675)

					Net	Transfers
					movement	between	At
				At 1/4/19	in funds	funds	31/3/21
				6	E	f	f
Unrestricted funds
General fund				172,362	58,563	68,858	299,783
Designated building	fund			50,152	(9,981)		40,171
				222,514	48,582	68,858	339,954
Restricted funds
Calderdale Clinical Commissioning			Group	10,294	(85)		10,209
Calderdale Clinical Commissioning			Group - Non
Recurrent Funding					174		174
Calipso Development				9,552	6,800		16,352
Community Foundation		for Calderd	ale		2,300		2,300
Engagement					(72)		(72)
HPOC 1					2,872		2p872
Time2gether					11,221		11,221
Public Health					238		238
Support and Integration		Fund		3,744	(3,745)		(1)
Vanguard				68,858		(68,858)
				92,448	19,703	(68,858)	43,293
TOTAL FUNDS				314,962	68,285		383,247

				Incoming	Resources	Movement
				resources	expended	in funds
				E	E	E
Unrestricted funds
General fund				269,282	(210,719)	58,563
Designated building	fund				(9,981)	(9,981)
				269,282	(220,700)	48,582
Restricted funds
Active Calderdale				33,892	(33,892)
Calderdale Clinical Commissioning			Group	145,000	(145,085)	(85)
Calderdale Clinical Commissioning			Group - Non
Recurrent Funding				104,668	(104,494)	174
Calderdale Food Network				10,230	(10,230)
Calipso Development				180,798	(173,998)	6,800
Community Foundation		for Calderdale		5,000	(2,700)	2,300
Digital Platform				4,000	(4,000)
Engagement				66,348	(66,420)	(72)
6P Transport				31,030	(31,030)
Greater Huddersfield	Development			85'000	(85,000)
Health Inequalities				39,500	(39,500)
HPOC 1				50,184	(47,312)	2,872
HPOC 2				10,000	(10,000)
iqrklees Council				40,000	(40,000)
Time2gether				127,520	(116,299)	11,221
Public Health				18,100	(17,862)	238
Public Health Alliance				115,000	(115,000)
Support and Integration		Fund		(1)	(3,744)	(3,745)
SWYFT				7,850	(7,850)
				1,074,119	(1,054,416)	19,703
TOTAL FUNDS				1,343,401	(1,275,116)	68,285

	31/3/21	31/3/20
	E	E
INCOME AND ENDOWMENTS
Donations and legacies
Grants	14,963	25,000
Other trading activities
Quality for Health income	2,250	2,250
Room hire	1,787	11,066
	4,037	13,316
Investment income
Rents received	16,559	18,753
Charitable activities
Charitable activities income	867,159	380,015
Membership fees	292	530
DBSchecks		45
Training		1,125
Other income	752	855
	868,203	382,570
Total incoming resources	903,762	439,639
EXPENDITURE
Other trading activities
Room hire	5,313	5,084
Charitable activities
Trustees' expenses		20
Wages	220,333	248,673
Social security	12,095	15,416
Pensions	12,864	15,640
Rates and water	960	954
Insurance	2,579	2,951
Light and heat	3,563	3,434
Telephone	6,979	6,748
Printing, postage and stationery	2,458	1,545
Carried forward	261,831	295,381

	31/3/21	31/3/20
	E	E
Chadtable activities
Brought forward	261,831	295,381
Advertising and publicity	5,381	6,325
Sundries	589	297
Repairs and maintenance	15,726	8,902
Cleaning	411	529
Project activity	491,586	29,712
Subscriptions	844	1,556
Training		748
Quality work		18,004
Catering and hospitality	55	889
Staff travel and subsistence	2,385	3,433
Freelance fees	11,007	39,111
Professional fees	1,881	1,126
Bank charges	393	505
Redundancy and secondm ant wages	1,500	5,000
Recruitment expenses	2,008	739
Depreciation - Freehold property	5,698	5,698
Depreciation - Plant &machinery	393	524
Depreciation —Fixtures &fittings	1,408	1,800
Mortgage interest	1,144	2,806
	804,240	423,085
Support costs
Governance costs
Accountancy fees	4,499	3,502
Legalfees	300
ITand computer expenses	20,450	8,643
	25,249	12p145
Total resources expended	834,802	440,314
Net income/(expenditure)	68,960	(675)