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|---|---|---|---|---|
|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|
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||||||||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|
##
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##
||||||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|
##
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##
|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)|