#
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|---|---|---|---|---|
|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|
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|||||||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|
##
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##
||||||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|
##
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##
|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|
##
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##
||||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|