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2022-03-31-accounts

Page
Report ofthe Trustees 1 to 9
Independent
Examiner's		 Report 10
Statement of Financial Activities
Balance Sheet 12 to 13
Cash Flow Statement 14
Notes to the Cash Flow Statement 15
Notes to the Financial Statements 16 to 30
Detailed Statement of Financial Activities 31 to 32

31/3/22 31/3/21
Unrestricted Restricted Total Total
funds funds funds funds
Notes E f E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 14,963
Charitable
activities
VCSE Development
and		 Support 12,094 819,706 831,800 867,159
Other income 6,355 6,355 1,044
Other trading activities 116,444 116,444 4,037
Investment
income		 24,845 24,845 16,559
Total 159,738 819,706 979,444 903,762
EXPENDITURE ON
Raising funds 11,067 470 11,537 5,313
Charitable
activities
Building - Community
Resource		 10,044 10,044 6,455
Provision ofWellbeing Services 517,844 517,844 423,807
VCSE Development
and		 Support 98,475 262,088 360,563 373,978
Governance
Costs		 36,190 249 36,439 25,249
Total 155,776 780,651 936,427 834,802
NET INCOME 3,962 39,055 43,017 68,960
Transfers between funds 19 (1) 1
Other recognised
gains/(losses)
Gains/(losses)
on revaluation		 offixed assets (28,719) (28,719)
Net movement
in funds		 (24,758) 39,056 14,298 68,960
RECONCILIATION
OF FUNDS
Total funds brought forward 339,954 43,293 383,247 314,287
TOTAL FUNDS CARRIED FORWARD 315,196 82,349 397,545 383,247
31/3/22 31/3/21
Notes E E
FIXEDASSETS
Tangible assets 13 253,031 284,120
CURRENT ASSETS
Debtors 14 350,558 55,795
Cash at bank and in hand 840,553 1,245,073
1,191,111 1,300,868
CREDITORS
Amounts
falling due within one year		 15 (1,046,597) (1,201,741)
NET CURRENT ASSETS 144,514 99,127
TOTAL ASSETS LESSCURRENT LIABILITIES 397,545 383,247
NET ASSETS 397,545 383,247
FUNDS 19
Unrestricted
funds		 315,196 339,954
Restricted
funds		 82,349 43,293
TOTAL FUNDS 397,545 383,247

31/3/22 31/3/21
Notes E f
Cash flows from operating activities
Cash generated from operations (378,569) 973,652
Interest
paid		 (413) (1,144)
Net cash (used in)/provided by operating activities (378,982) 972,508
Cash flows from investing activities
Purchase oftangible
fixed		 assets (6,113) (230)
Net cash used in investing activities (6,113) (230)
Cash flows from financing activities
Loan repayments in year (19,425) (18,692)
Net cash used in financing activities (19,425) (18,692)
Change
in cash and cash equivalents		 in the
reporting
period		 (404,520) 953,586
Cash and cash equivalents at the beginning of
the reporting
period		 1,245,073 291,487
Cash and cash equivalents at the end ofthe
reporting
period		 840,553 1,245,073

RECONCILIATION RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/22 31/3/21
f f
Net income for the reporting period (as per the Statement of Financial
Activities) 43,017 68,960
Adjustments for:
Depreciation charges 8,484 7,499
Interest
paid		 413 1,144
(Increase)/decrease in debtors (294,764) 847,402
(Decrease)/increase in creditors (135,719) 48,647
Net cash (used in)/provided by operations (378,569) 973,652
ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/21 Cash flow At 31/3/22
f f f
Net cash
Cash at bank and in hand 1,245,073 (404,520) 840,553
1,245,073 (404,520) 840,553
Debt
Debts falling due within 1year (19,425) 19,425
(19,425) 19,425
Total 1,225,648 (385,095) 840,553

31/3/22 31/3/21
f f
Grants 14,963
Grants received, included in the above, are as follows:
31/3/22 31/3/21
f f
Coronavirus Job Retention Scheme 14,963
OTHER TRADING ACTIVITIES
31/3/22 31/3/21
f f
Quality for Health income 105,000 2,250
Room hire 11,444 1,787
116,444 4,037
INVESTMENT INCOME
31/3/22 31/3/21
f f
Rents received 24,845 16,559

INCOME FROM CHARITABLE ACTIVITIES INCOME FROM CHARITABLE ACTIVITIES INCOME FROM CHARITABLE ACTIVITIES INCOME FROM CHARITABLE ACTIVITIES INCOME FROM CHARITABLE ACTIVITIES INCOME FROM CHARITABLE ACTIVITIES
31/3/22 31/3/21
Activity f f
Charitable
activities		 income VCSE Development and Support 831,800 867,159
Membership fees Other income 401 292
Other income Other income 5,954 752
838,155 868,203
RAISING FUNDS
Other trading activities
31/3/22 31/3/21
f f
Room hire 11,537 5,313
CHARITABLE ACTIVITIES COSTS
Support
Direct costs (see
Costs
f		 note 8)
f		 Totals
f
Building - Community Resource 10,044 10,044
Provision ofWellbeing Services 517,844 517,844
VCSE Development and Support 360,563 360,563
Governance
Costs		 36,439 36,439
888,451 36,439 924,890

31/3/22 31/3/21
E f
Depreciation
-owned		 assets 8,484 7,499
TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st March 2022 nor for the year
end
31st March 2021.
Trustees' expenses
31/3/22 31/3/21
E f
Trustees'
expenses		 50
STAFF COSTS
31/3/22 31/3/21
E f
Wages and salaries 260,829 220,333
Social security costs 22,062 12,095
Other pension costs 10,156 12,864
293,047 245,292
The average
monthly		 number ofemployees during the year was as follows;
31/3/22 31/3/21
Direct Charitable
Activities		 - Projects 12 11
Senior Management 2 2
14 13

12. COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES		 COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES		 COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
funds funds funds
E f E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 14,963 14,963
Charitable
activities
VCSE Development
and		 Support 139,547 727,612 867,159
Other income 1,044 1,044
Other trading
activities		 4,037 4,037
Investment
income		 16,559 16,559
Total 176,150 727,612 903,762
EXPENDITURE ON
Raising funds 5,313 5,313
Charitable
activities
Building - Community
Resource		 6,455 6,455
Provision ofWellbeing Services 423,807 423,807
VCSE Development
and		 Support 92,158 281,820 373,978
Governance
Costs		 25,249 25,249
Total 129,175 705,627 834,802
NET INCOME 46,975 21,985 68,960
RECONCILIATION
OF FUNDS
Total funds brought
forward		 292,980 21,307 314,287
TOTAL FUNDS CARRIED FORWARD 339,955 43,292 383,247

TANGIBLE FIXEDASSETS
Fixtures
Freehold Plant and and
property machinery fittings Totals
E E E E
COST OR VALUATION
At 1st April 2021 540,024 12,803 60,342 613,169
Additions 6,113 6,113
Revaluations (290,024) (290,024)
At 31st March 2022 250,000 18,916 60,342 329,258
DEPRECIATION
At 1st April 2021 261,306 8,579 59,164 329,049
Charge for year 5,606 2,584 294 8,484
Revaluation
adjustments		 (261,306) (261,306)
At 31st March 2022 5,606 11,163 59,458 76,227
NET BOOK VALUE
At 31st March 2022 244,394 7,753 884 253,031
At 31st March 2021 278,718 4,224 1,178 284,120
Fixtures
Freehold Plant and and
property machinery fittings Totals
E E E E
Valuation in 2012 330,000 330,000
Valuation in 2022 (290,024) (290,024)
Cost 210,024 18,916 60,342 289,282
250,000 18,916 60,342 329,258

31/3/22 31/3/21
E E
Cost 170,000
Aggregate depreciation 42,840
Value of land in freehold land and buildings 44,000

DEBTORS:AM OUNTS
FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
f f
Trade debtors 344,478 52,871
Other debtors 194
Prepayments and accrued income 6,080 2,730
350,558 55,795
15. CREDITORS: AMOUNTS CREDITORS: AMOUNTS FALLING DUE WITHIN ONE FALLING DUE WITHIN ONE FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
f f
Bank loans and overdrafts (see note 16) 19,425
Trade creditors 18,302 59,027
Social security and other taxes 12,804 4,553
Other creditors 7,476 8,245
Tenants deposits 680 680
Accruals and deferred income 1,007,335 1,109,811
1,046,597 1,201,741
16. LOANS
An analysis ofthe maturity of loans is given below:
31/3/22 31/3/21
f
Amounts falling due within one year on demand:
Bank loans 19,425
17. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
31/3/22 31/3/21
f f
Within one year 1,945 2,935
Between one and five years 1,134 3,079
3,079 6,014
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31/3/22 31/3/21
Unrestricted Restricted Total Total
funds funds funds funds
f f f f
Fixed assets 253,031 253,031 284,120
Current assets 1,108,762 82,349 1,191,111 1,300,868
Current liabilities (1,046,597) (1,046,597) (1,201,741)
315,196 82,349 397,545 383,247

MOVEMENT IN FUN DS
Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/22
E E E E
Unrestricted funds
General fund 299,783 (14,712) 285,070
Designated
building		 fund 40,171 (10,045) 30,126
339,954 (24,757) 315,196
Restricted funds
Active Calderdale 3,282 3,282
Calderdale
Clinical Commissioning		 Group 10,209 10,209
Calderdale
Clinical Commissioning		 Group - Non
Recurrent
Funding		 174 174
Calipso Development 9,552 9,552
Community Foundation for Calderdale 2,300 2,300
Engagement (72) 1,640 1,568
HPOC 1 2,872 2,872
LWAB 2,500 2,500
Time2gether 11,221 (194) 11,027
Peer Support 1,750 1,750 3,500
Public Health 238 238
Public Health Alliance 27 27
Safe Space 5,050 5,050 10,100
Support and Integration Fund (1)
SWYFT 25,000 25,000
43,293 39,055 82,349
TOTAL FUNDS 383,247 14,298 397,545

Incoming Resources Gains and Movement
resources expended losses in funds
f f f f
Unrestricted
funds
General
fund		 159,739 (145,732) (28,719) (14,712)
Designated
building		 fund (1) (10,044) (10,045)
159,738 (155,776) (28,719) (24,757)
Restricted funds
Active Calderdale 32,497 (29,215) 3,282
Calderdale
Clinical		 Commissioning Group 60,000 (60,000)
Calderdale
Clinical		 Commissioning Group - Non
Recurrent
Funding		 83,974 (83,974)
Calderdale
Food Network		 17,775 (17,775)
Engagement 65,175 (63,535) 1,640
Health
Inequalities		 8,250 (8,250)
HPOC 1 13,000 (13,000)
HPOC 2 8,804 (8,804)
LWAB 17,500 (15,000) 2,500
Time2gether (194) (194)
Peer Support 27,500 (25,750) 1,750
Public Health 40,900 (40,900)
Public Health Alliance 91,031 (91,004) 27
Safe Space 153,300 (148,250) 5,050
SWYFT 20,000 5,000 25,000
Winter Pressures 180,000 (180,000)
819,706 (780,651) 39,055
TOTAL FUNDS 979,444 (936,427) (28,719) 14,298

Net
movement At
At 1/4/20 in funds 31/3/21
E f f
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
TOTAL FUNDS 314,287 68,960 383,247

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
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 1/4/20 in funds funds 31/3/22
E E f E
Unrestricted funds
General fund 246,354 38,717 285,070
Designated
building		 fund 46,626 (16,500) 30,126
292,980 22,217 315,196
Restricted funds
Active Calderdale 3,282 3,282
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 1,568 1,568
HPOC 1 2,872 2,872
LWAB 2,500 2,500
Time2gether 11,027 11,027
Peer Support 1,750 1,750
Public Health 238 238
Public Health Alliance 27 27
Safe Space 5,050 5,050
Support
and		 Integration Fund 1,547 (1,547) 1
SWYFT 25,000 25,000
21,307 61,041 82,349
TOTAL FUNDS 314,287 83,258 397,545

Incoming Resources Gains and Movement
resources expended losses in funds
E E f E
Unrestricted
funds
General fund 335,888 (268,452) (28,719) 38,717
Designated
building		 fund (1) (16,499) (16,500)
335,887 (284,951) (28,719) 22,217
Restricted funds
Active Calderdale 46,093 (42,811) 3,282
Calderdale
Clinical Commissioning		 Group 120,000 (120,000)
Calderdale
Clinical Commissioning		 Group - Non
Recurrent
Funding		 188,642 (188,468) 174
Calderdale
Food Network		 28,005 (28,005)
Calipso Development 180,798 (173,998) 6,800
Community
Foundation		 for Calderdale 5,000 (2,700) 2,300
Engagement 131,523 (129,955) 1,568
GP Transport 31,030 (31,030)
Health Inequalities 47,750 (47,750)
HPOC 1 43,848 (40,976) 2,872
HPOC 2 18,804 (18,804)
LWAB 17,500 (15,000) 2,500
Time2gether 42,495 (31,468) 11,027
Peer Support 27,500 (25,750) 1,750
Public Health 59,000 (58,762) 238
Public Health Alliance 206,031 (206,004) 27
Safe Space 153,300 (148,250) 5,050
Support and Integration Fund (1,547) (1,547)
SWYFT 20,000 5,000 25,000
Winter Pressures 180,000 (180,000)
1,547,319 (1,486,278) 61,041
TOTAL FUNDS 1,883,206 (1,771,229) (28,719) 83,258

31/3/22 31/3/21
E E
INCOME AND ENDOWMENTS
Donations
and legacies
Grants 14,963
Other trading activities
Quality for Health income 105,000 2,250
Room hire 11,444 1,787
116,444 4,037
Investment
income
Rents received 24,845 16,559
Charitable
activities
Charitable
activities income		 831,800 867,159
Membership
fees		 401 292
Other income 5,954 752
838,155 868,203
Total incoming resources 979,444 903,762
EXPENDITURE
Other trading activities
Room hire 11,537 5,313
Charitable
activities
Trustees' expenses 50
Wages 260,829 220,333
Social security 22,062 12,095
Pensions 10,156 12,864
Rates and water 1,697 960
Insurance 2,728 2,579
Light and heat 5,295 3,563
Telephone 7,149 6,979
Printing,
postage and stationery		 2,984 2,458
Advertising
and publicity		 1,099 5,381
Sundries (16,549) 589
Carried forward 297,500 267,801

31/3/22 31/3/21
E E
Charitable
activities
Brought forward 297,500 267,801
Repairs and maintenance 12,044 15,726
Cleaning 826 411
Project activity 516,247 491,586
Subscriptions 959 844
Training 544
Catering
and hospitality		 340 55
Volunteer
travel and subsistence		 3
Staff travel and subsistence 90 2,385
Freelance fees 30,197 11,007
Professional
fees		 1,898 1,881
Bank charges 189 393
Redundancy
and secondment		 wages 1,600 1,500
Recruitment
expenses		 17,117 2,008
Depreciation
- Freehold		 property 5,606 5,698
Depreciation
- Plant & machinery		 2,584 393
Depreciation
- Fixtures &fittings		 294 1,408
Mortgage interest 413 1,144
888,451 804,240
Support costs
Governance
costs
Accountancy
fees		 4,731 4,499
Legal fees 300
ITand computer
expenses		 31,708 20,450
36,439 25,249
Total resources expended 936,427 834,802
Net income 43,017 68,960