2023-03-31-accounts - Voluntary & Community

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			Page
Report ofthe Trustees		1	to	8
Independent Examiner's	Report
Statement of Financial	Activities		10
Balance Sheet		11	to	12
Cash Flow Statement			13
Notes to the Cash Flow	Statement		14
Notes to the Financial Statements		15	to	28
Detailed Statement of Financial Activities		29	to	30

					31/3/23	31/3/22
			Unrestricted	Restricted	Total	Total
			funds	funds	funds	funds
		Notes	E	E	E	E
INCOME AND ENDOWMENTS	FROM
Charitable activities
VCSE Development and Support			122,775	663,663	786,438	831,800
Other income			4,083		4,083	6,355
Other trading activities			13,669	54,991	68,660	116,444
Investment income			18,097		18,097	24,845
Total			158,624	718,654	877,278	979,444
EXPENDITURE ON
Raising funds		5	2,258		2,258	11,537
Charitable activities
Building - Community Resource			7,584		7,584	10,044
Provision of Wellbeing Services				419,928	419,928	517,844
VCSE Development and Support			40,624	315,943	356,567	360,563
Governance Costs			35,733		35,733	36,439
Tota I			86,199	735,871	822,070	936,427
NET INCOME/(EXPENDITURE)			72,425	(17,217)	55,208	43,017
Transfers between funds		17	51,565	(51,565)
Other recognised gains/(losses)
Gains/(losses) on revaluation	of fixed assets					(28,719)
Net movement in funds			123,990	(68,782)	55,208	14,298
RECONCILIATION OF FUNDS
Total funds brought forward			315,196	82,349	397,545	383,247
TOTAL FUNDS CARRIED FORWARD			439,186	13,567	452,753	397,545

			31/3/23	31/3/22
		Notes	6	E
FIXED ASSETS
Tangible assets			249,891	253,031
CURRENT ASSETS
Debtors		13	214,744	350,558
Cash at bank and	in hand		767,222	840,553
			981,966	1191111
CREDITORS
Amounts falling due within one year		14	(779,104)	(1,046,597)
NET CURRENT ASSETS			202,862	144,514
TOTAL ASSETS LESSCURRENT LIABILITIES			452,753	397,545
NET ASSETS			452,753	397,545
FUNDS		17
Unrestricted funds			439,186	315,196
Restricted funds			13,567	82,349
TOTAL FUNDS			452,753	397,545

					31/3/23	31/3/22
				Notes	6	E
Cash flows from	operating	activities
Cash generated	from operations				(67,164)	(378,569)
Interest paid						(413)
Net cash used in	operating	activities			(67,164)	(378,982)
Cash flows from	investing	activities
Purchase oftangible fixed		assets			(6,167)	(6,113)
Net cash used in	investing	activities			(6,167)	(6,113)
Cash flows from	financing	activities
Loan repayments	in year					(19,425)
Net cash provided by/(used		in) financing		activities		(19,425)
Change in cash and cash equivalents			in the
reporting period					(73,331)	(404,520)
Cash and cash equivalents		at the beginning
ofthe reporting	period				840,553	1,245,073
Cash and cash equivalents		at the end	of
the reporting period					767,222	840,553

	RECONCILIATION	RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING	OF NET INCOME TO NET CASH FLOW FROM OPERATING	OF NET INCOME TO NET CASH FLOW FROM OPERATING	OF NET INCOME TO NET CASH FLOW FROM OPERATING	ACTIVITIES
							31/3/23	31/3/22
							E	E
	Net income for the reporting				period (as per the Statement	of Financial
	Activities)						55,208	43,017
	Adjustments	for:
	Depreciation	charges					9,307	8,484
	Interest paid							413
	Decrease/(increase)		in debtors				135,814	(294,764)
	Decrease in creditors						(267,493)	(135,719)
	Net cash used in operations						(67,164)	(378,569)
2.	ANALYSIS OF CHANGES			IN NET FUNDS
						At 1/4/22	Cash flow	At 31/3/23
						E	E	E
	Net cash
	Cash at bank	and	in hand			840,553	(73,331)	767,222
						840,553	(73,331)	767,222
	Total					840,553	(73,331)	767,222

OTHER TRADI	NG ACTIVITIES
				31/3/23	31/3/22
				E	E
Quality for Health income Room hire				54,991 13,038	105,000 11,444
Training income				631
				68,660	116,444
INVESTMENT	INCOME
				31/3/23	31/3/22
				E	6
Rents received				18,097	24,845
INCOME FROM CHARITABLE		ACTIVITIES
				31/3/23	31/3/22
		Activity		E	E
Charitable activities income		VCSE Development	and Support	786,438	831,800
Membership	fees	Other income		306	401
Other income		Other income		3,777	5 954
				790,521	838,155


5.	RAISING FUNDS
	Other trading activities
								31/3/23	31/3/22
								E	E
	Room hire							2,258	11,537
6.	CHARITABLE ACTIVITIES			COSTS
								Support
						Direct		costs (see
						Costs		note 7)	Totals
						E		E	E
	Building - Community		Resource			7,584			7,584
	Provision ofWellbeing		Services			419,928			419,928
	VCSE Development	and Support				355,602			355,602
	Governance Costs							35,733	35,733
	Charitable activities						965		965
						784,079		35,733	819,812
7.	SUPPORT COSTS
									Governance
									costs
									f
	Governance Costs								35,733
8.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure)			is	stated after charging/(crediting):
								31/3/23	31/3/22
								E	E
	Depreciation —owned		assets					9,307	8,484
9.	TRUSTEES' REMUNERATION				AND BENEFITS
	There were no trustees'			remuneration		or other benefits for the year ended 31st March 2023 nor for the year
	ended 31st March	2022.
	Trustees' expenses
								31/3/23	31/3/22
								E	E
	Trustees' expenses								50

STAFF COST	S
						31/3/23	31/3/22
						E	6
Wages and	salaries					294,850	260,829
Social security costs						20,027	22,062
Other pension costs						11,938	10,156
						326,815	293,047
The average	monthly	number		ofemployees	during the year was as follows:
						31/3/23	31/3/22
Direct Charitable Activities			—Projects			11	12
Senior Management						4	2
						15

				Unrestricted	Restricted	Restricted	Total
				funds	funds		funds
				6	E		6
INCOME AND ENDOWMENTS			FROM
Charitable activities
VCSE Development	and Support			12,094	819,706		831,800
Other income				6,355			6,355
Other trading activities				116,444			116,444
Investment income				24,845			24,845
Tota I				159,738	819,706		979,444
EXPENDITURE ON
Raising funds				11,067		470	11,537
Charitable activities
Building - Community		Resource		10,044			10,044
Provision ofWellbeing		Services			517,844		517,844
VCSE Development	and Support			98,475	262,088		360,563
Governance Costs				36,190		249	36,439

	COMPARATIVES	FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued	FOR THE STATEMENT OF FINANCIAL ACTIVITIES -continued
					Unrestricted	Restricted	Total
					funds	funds	funds
					6	6	f
	Total				155,776	780,651	936,427
	NET INCOME				3,962	39,055	43,017
	Transfers between		funds		(1)	1
	Other recognised		gains/(losses)
	Gains/(losses) on	revaluation		offixed assets	(28,719)		(28,719)
	Net movement ln		funds		(24,758)	39,056	14,298
	RECONCILIATION		OF FUNDS
	Total funds brought forward				339,954	43,293	383,247
	TOTAL FUNDS CARRIED FORWARD				315,196	82,349	397,545
12.	TANGIBLE FIXED	ASSETS
						Fixtures
				Freehold	Plant and	and
				property	machinery	fittings	Totals
				6	E	f	6
	COST OR VALUATION
	At 1st April 2022			250,000	18,916	60,342	329,258
	Additions				6,167		6,167
	At 31st March 2023			250,000	25,083	60,342	335,425
	DEPRECIATION
	At 1st April 2022			5,606	11,163	59,458	76,227
	Charge for year			5,606	3,480	221	9,307
	At 31st March 2023			11,212	14,643	59,679	85,534
	NET BOOK VALUE
	At 31st March 2023			238,788	10,440	663	249,891
	At 31st March 2022			244,394	7,753	884	253,031

					Fixtures
			Freehold	Plant and	and
			property	machinery	fittings	Totals
			E	E	6	E
Valuation	in	2022	250,000			250,000
Cost				25,083	60,342	85,425
			250,000	25,083	60,342	335,425

Iffreehold cost:	land and build	ings had not been revalued they woul	d have been included at the follo	wing histori
			31/3/23	31/3/22
			6	E
Cost			170,000	170,000
Aggregate	depreciation		45,360	42,840
Value of	land in freehold	land and buildings	44,000	44,000

DEBTORS:AM	OUNTS FALLING DUE WITHIN ONE YEAR
		31/3/23	31/3/22
		6	E
Trade debtors		184,533	344,478
Prepayments	and accrued income	30,211	6,080
		214,744	350,558

CREDITORS: AMOUNTS	CREDITORS: AMOUNTS	CREDITORS: AMOUNTS	FALLING DUE WITHIN ONE YEAR
				31/3/23	31/3/22
				E	6
Trade creditors				9,152	18,302
Social security	and other		taxes	1,059	12,804
Other creditors				1,974	7,476
Tenants deposits				580	680
Accruals and deferred		income		766,339	1,007,335
				779,104	1,046,597

					31/3/23	31/3/22
					6	6
	Within one year				1,134	1,945
	Between one and five years					1,134
					1,134	3,079
16.	ANALYSIS OF NET ASSETS BETWEEN FUNDS
					31/3/23	31/3/22
			Unrestricted	Restricted	Total	Tota I
			funds	funds	funds	funds
			E	E	6	6
	Fixed assets		249,891		249,891	253,031
	Current	assets	968,399	13,567	981,966	1,191,111
	Current	liabilities	(779,104)		(779,104)	(1,046,597)
			439,186	13,567	452,753	397,545

MOVEMENT IN FUN	DS
				Net	Transfers
				movement	between	At
			At 1/4/22	in funds	funds	31/3/23
			E	E	E	E
Unrestricted funds General fund			285,070	72,425	51,565	409,060
Designated building	fund		30,126			30,126
			315,196	72,425	51,565	439,186
Restricted funds Active Calderdale			3,282	(475)		2,807
Calderdale Clinical Commissioning		Group	10,209		(10,209)
Calderdale Clinical Commissioning Group- Non Recurrent Funding Calipso Development Community Foundation for Calderdale Engagement HPOC 1			174 23,152 2,300 1,568 2,872	54 (14,920) 889	(2,457) (2,872)	228 8,232 2,300
LWAB			2,500	(2,500)
Public Health			238	(238)
Public Health Alliance			27	(27)
SWYFT			25,000		(25,000)
Time2gether			11,027		(11,027)
			82,349	(17,217)	(51,565)	13,567
TOTAL FUNDS			397,545	55,208		452,753

Net movement in funds, included	in the above are as follows:
		Incoming	Resources	Movement
		resources	expended	in funds
		E	E	E
Unrestricted funds General fund		158,624	(86,199)	72,425
Restricted funds
Active Calderdale		49,788	(50,263)	(475)
Calderdale Clinical Commissioning	Group-
Non Recurrent Funding		181,279	(181,225)
Calderdale Clinical Commissioning	Group
(2023) Calipso Development Engagement HPOC 2		5,000 180,800 2,792 5,670	(5,000) (195,720) (1,903) (5,670)	(14,920) 889
Kirklees Council		110,004	(110,004)
LWAB			(2,500)	(2,500)
MFT —Moving Forward Together Public Health		8,321	(8,321) (238)	(238)
Public Health Alliance		60,000	(60,027)	(27)
SWYFT		25,000	(25,000)
Winter Pressures		90,000	(90,000)
		718,654	(735,871)	(17,217)
TOTAL FUNDS		877,278	(822,070)	55,208

Comparatives for m	ovem	ent In fu	nds
					Net	Transfers
					movement	between	At
				At 1/4/21	in funds	funds	31/3/22
				6	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 Calipso Development Community Foundation for Calderdale Engagement HPOC 1				174 9,552 2,300 (72) 2,872	1,640		174 9,552 2,300 1,568 2,872
LWAB					2,500		2,500
Peer Support Public Health				1,750 238	1,750		3,500 238
Public Health Alliance					27		27
Safe Space				5,050	5,050		10,100
Support and Integration SWYFT		Fund		(1)	25,000		25,000
Time2gether				11,221	(194)		11,027
				43,293	39,055		82,349
TOTAL FUNDS				383,247	14,298		397,545

Comparative n	et m	ovement in fun	ds, included	in the above are	as follows:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
				E	E	6	6
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 Calderda	le			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
Peer Support				27,500	(25,750)		1,750
Public Health				40,900	(40,900)
Public Health	Alliance			91,031	(91,004)		27
Safe Space SWYFT				153,300 20,000	(148,250) 5,000		5,050 25,000
Time2gether					(194)		(194)
Winter Pressures				180,000	(180,000)
				819,706	(780,651)		39,055
TOTALFUNDS				979,444	(936,427)	(28,719)	14,298

A current year 12 mo	nths	and prio	r year 12 mo	nths combined p	osition is as follo	ws:
					Net	Transfers
					movement	between	At
				At 1/4/21	in funds	funds	31/3/23
				f	E	6	6
Unrestricted funds General fund Designated building	fund			299,783 40,171	57,713 (10,045)	51,564	409,060 30,126
				339,954	47,668	51,564	439,186
Restricted funds
Active Calderdale					2,807		2,807
Calderdale Clinical Commissioning			Group	10,209		(10,209)
Calderdale Clinical Commissioning Group- Non Recurrent Funding Calipso Development Community Foundation for Calderdale Engagement HPOC 1 Peer Support				174 9,552 2,300 (72) 2,872 1,750	54 (14,920) 2,529 1,750	(2,457) (2,872)	228 (5,368) 2,300 3,500
Public Health Safe Space Support and Integration SWYFT		Fund		238 5,050 (1)	(238) 5,050 25,000	1 (25,000)	10,100
Time2gether				11,221	(194)	(11,027)
				43,293	21,838	(51,564)	13,567
TOTALFUNDS				383,247	69,506		452,753

A current year 12 m are as follows;	onths and pri	or year 12	months combined	net movement i	n funds, include	in the abov
			Incoming	Resources	Gains and	Movement
			resources	expended	losses	in funds
			E	E	E	E
Unrestricted funds
General fund			318,363	(231,931)	(28,719)	57,713
Designated building	fund		(1)	(10,044)		(10,045)
			318,362	(241,975)	(28,719)	47,668
Restricted funds
Active Calderdale			82,285	(79,478)		2,807
Calderdale Clinical Commissioning		Group	60,000	(60,000)
Calderdale Clinical Commissioning		Group-
Non Recurrent Funding			265,253	(265,199)		54
Calderdale Clinical Commissioning		Group
(2023)			5,000	(5,000)
Calderdale Food Network			17,775	(17,775)
Calipso Development			180,800	(195,720)		(14,920)
Engagement			67,967	(65,438)		2,529
Health inequalities			8,250	(8,250)
HPOC 1			13,000	(13,000)
HPOC 2			14,474	(14,474)
Kirklees Council			110,004	(110,004)
LWAB			17,500	(17,500)
MFT —Moving Forward Together			8,321	(8,321)
Peer Support			27,500	(25,750)		1,750
Public Health			40,900	(41,138)		(238)
Public Health Alliance			151,031	(151,031)
Safe Space			153,300	(148,250)		5,050
SWYFT			45,000	(20,000)		25,000
Time2gether				(194)		(194)
Winter Pressures			270,000	(270,000)
			1,538,360	(1,516,522)		21,838
TOTALFUNDS			1,856,722	(1,758,497)	(28,719)	69,506

	31/3/23	31/3/22
	6	6
INCOME AND ENDOWMENTS
Other trading activities
Quality for Health income	54,991	105,000
Room hire	13,038	11,444
Training income	631
	68,660	116,444
Investment income
Rents received	18,097	24,845
Charitable activities
Charitable activities income	786,438	831,800
Membership fees	306	401
Other income	3,777	5,954
	790,521	838,155
Total Incoming resources	877,278	979,444
EXPENDITURE
Other trading activities
Room hire	2,258	11,537
Charitable activities
Trustees' expenses		50
Wages	294,850	260,829
Social security	20,027	22,062
Pensions	11,938	10,156
Rates and water	794	1,697
Insurance	2,855	2,728
Light and heat	8,016	5,295
Telephone	7,054	7,149
Printing, postage and stationery	3,760	2,984
Advertising and publicity		1,099
Sundries	320	(16,549)
Repairs and maintenance	8,126	12,044
Cleaning	1,290	826
Project activity	372,144	516,247
Subscriptions	1,795	959
Training	549	544
Carried forward	733,518	828,120

			31/3/23	31/3/22
			E	E
Charitable activities
Brought forward			733,518	828,120
Catering and hospitality			1,158	340
Volunteer travel and subsistence				3
Staff travel and subsistence			615	90
Freelance fees			36,075	30,197
Professional fees			875	1,898
Bank charges			994	189
Redundancy and secondment		wages		1,600
Recruitment expenses			965	17,117
Bad debts			572
Depreciation —Freehold	property		5,606	5,606
Depreciation —Plant 8	machinery		3,480	2,584
Depreciation —Fixtures	8 fittings		221	294
Mortgage interest				413
			784,079	888,451
Support costs
Governance costs
Accountancy fees			4,200	4,731
IT and computer expenses			31,533	31,708
			35,733	36,439
Total resources expended			822,070	936,427
Net income			55,208	43,017