||||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|
##
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##
||||||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|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|
|14.|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|