Charity registration number 1087518 (England and Wales>
Company reglstratlon number 04115234
VOLUNTARY & COMMUNITY
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

VOLUNTARY & COMMUNITY
LEGAL AND ADMINISTRATIVE INFORMATION
Truslees
Amanda Smith
Dawn Whiteley MBE
Kenneth Sanderson
Lucy Clay
Samantha Mccormick
Tracy Saunders
Emily Woodhead
Christopher Butterworth
Jonathan Dolby
Jennifer Guy
Priya Madina
(Appointed 10 December 20241
(Appointed 3 March 2025)
(Appointed 29 January 2025)
(Appointed 27 March 20251
(Appointed 20 November 2025)
Chalr of Trustees
Tracy Ann Saunders
Senior Management Team
Julie Robinson
Emma Worsley
Jayne O'connell
Gary Gordon
Tamsin Woodhead
(Chief Execulive Officer)
(Head of Membership & Communicalionsl
(Head of Partnerships & Programmes)
(Head of Business Support & Innovation)
(Head of Quality and Engagement)
Charlty number
1087518
Company number
04115234
Reglgtered office
The Resource Centr8
Hall Street
Halifax
West Yorkshire
HX15AY
Audltor
BK Plus Audil Limited
52 St Johns Lane
Halifax
Wesl Yorkshire
England
HX12BW
Bankers
Unity Trust Bank
Ning Brindley Place
8irmingham
West Midlands
Flagstone
1 sl Floor Clareville House
26-27 Ovenden Street
London
SW1Y 4EL
Solicitors
Finn Gledhill
1-4 Harrison Road
Halifax
West Yorkshire

VOLUNTARY & COMMUNITY
CONTENTS
Pago
Trustees, report
Statement of Iruslees. responsibilities
Independent audilorfs report
9-12
Statement of financial activities
13
Balance sheet
14
Statement of cash flows
15
Notes lo th8 financial statements
16-30

VOLUNTARY & COMMUNITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financlal statéments have been prepared in accordance with the accounting policies set out in nole 1 to Ihe
financial statements and comply wilh the charity's governing documenl, the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicabl8 in the UK and Republic of Ireland" and the Charities SORP "kcounting
and Reporting by Charities.. Statement of Recommend8d Practice applicable to charitiès preparing their accounts in
accordance with Ihe Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)"
Objectlves and actlvltles
The objects of the chariiy are:
to promote any charitable purposes for the benefil of the community in the area borough of Calderdale and
its immediate neighbourhood Ilhe area of benefit) in such charitable ways as the Board of DireGtor5 thinks
fit and, in particular, the advancement of VCSE groups to improve Ihe quality of life of the community in the
area of benefit.
lo promote any other charitable purposes within th8 United Kingdom which are, in the opinion of the Board
of Directors, beneficial lo th8 community, with a preference for those in the area of benefit,
to promote and organise co-operation in tha achiavèment of the above purposes and lo that end to bring
together in council, representatives of the VCSE organisations and statutory authorities within the area of
benefit.
The charity's main aims for the year were to maintain delivery of existing conlracls andl or repurpose activity
following discussion with funders to remain responsive lo needs. All work undertaken continued to align wilh VAC
objec15 and slralegy which was refreshed in September 2022. VAC also prepared for the retender of the VSI
Alliance contract and the withdrawal of one of our partners, North Bank Forum, from Ihe Alliance.
Public benefit
The trustees have paid duè regard lo guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
AGhlevements and perfomiance
Signific8nt acfivilies and achievements agains¢ objectives
In 2024125, the organisation reviewed our strategic objectives, struclure and way5 of working in line with our VAC
values and through con51Stenl leadership and leamwork we have delivered on internal and external priorities as
follows..
Alrtable
VAC now has an extremely Tesponsive Customer Relationship Management System which enable5 US t0 Share a
real time understanding of everyihing we are supporting any VCSE organisation with across all membars of Iha
team. Airtable will also enable VAC to measure progress against KPIS for all formal contracts and produce
management ￿nfOrmatIon at the touch of a button.
LIQA Oulcome
Following the independent assessment of VAC'S submission for the Local Infrastructure Quality Accr6ditation in May
2024 and NAVCA'S final review of the assgssor's recommendalion and VAC'S addilional evidence, Voluntary &
Community Calderdale was awarded the Local Infrastructure Quality Accreditation ILIQA) in S8ptember 2024. Thi5
accreditation is valid for three years.

VOLUNTARY & COMMUNITY
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Room Hire and Tenancies
Room Hlre income for the year 2024125 reducerj compared to the previous year by 170/0 wilh an income of £24,581.
A total of 1383 hours of use was recorded. a 4.5 /0 reduction on last year. However, there has been a 52 % increase
In the number of external users Wlth a total of 1553 attendees at meelings.
In the next financlal year, redecoration of the rooms and an active marketing campaign are Planned to driv8 up room
hire income.
VCSE Slrategy
In September 2023 Calderdale Melropolilan Borough Council (CMBC} commissioned VAC on behalf of the VSI
Alliance lo lead on th8 devélopment of a co-produced VCSE Strategy for the Borough, The Slralegy. which will run
for the next five yea15, was endorsgd in summer 2024 and VAC is now leading on the project management of the
strategy impl8m8nlation through tha formation of the Calderdale VCSE Strategy Ov8rsighl Delivery Group.
VAC Conf•rence
In April 2025 VAC hosted our second conference since the pandemic at Dean Clough Art Gallery with over 100
attendees. The focus of this year's conference, as we mark 25 years. was to share future plans & new ways of
working. The conference was extremely well-received and enabled the sector lo connect, collaborate & shape
whal's next for VAC and the VCSE sector in Calderdale.
Engagement Champlons (Calderdale) & Community Voices (Klrklèeg)
VAC remained contracted (as part of the VSI Alliance) lo deliver and continually improve and evolve the
engagemenl model for Ihe VCSE and communities on behalf of the Integrated Care Boards IICB) for Cald8rdal8
and Kirklees.
During 2024125. in addition to the Engagement Champions and Community Voices neiwork lunches, training
continued to be delivered online, and the programme was enhanced lo ensure it remained accessible and conlinued
to help ¢ommunllies lo have 8 voice lo shape and influence positive changes to local health services,
In Calderdal8 there are 42 individuals representing 32 organisations who are fully trained as Engagem8nl
Champions and 78 Communlly Volces in Kirk188s r8pres8nting 58 different organisalions.
During 2024125. Engagement Champions supported a wide range of engagement projects commlssloned by
varlous partners, Including Calderdale Council, Community Action Bradford & District, and West Yorkshire ICB.
Through particlpallon in Ihese projects, VCSE sector groups and organisalions collectively earned ov8r £31,000,
demonstrating th8 valuable contribution of th8 Engagem8nt Champions programme.
Membershlp
As a constiluled membership organisation. VAC has continued to grow its mgmbarship from VCSE organisalion5
across Calderdale and Kirklees. MembeTShip of VAC offers the VCSE sector significant discounts on a variety of
services including ID Badge productlon, virtual office and room hire al VAC'S Resource Centre.
Wlnler Pressures Programme
The 2024125 Winter Pressures Programme delivèred by VAC in partnership with local NHS partners, successfully
delivered targeted inilialives lo ease winter pressures for urgent and emergency care s8rvice5 and ensure our
diverse Calderdale communities have accgss to the right information and support. Building on the previous four
years of dalivary, th6 VCSE sector played a vilal role in the success of the programm6 which focused on three main
iniliative5- Winter Messaging Campaign. Winter Care Packs and VCSE Directory. Strong volunteer involvement,
collaboration with local pharmacists and mental heallh providers. and active social media engagemant slrenglhened
the programme's reach. Overall impact ratings averaged 3.5 out of 4. indicating the programme made a real
difference in helping people slay well and get the right support through the winter months.
Research Engagement Network
The two VCSE Fiesearch Champions conlinued their work on behalf of West Yorkshire Integraled Care Board lo
undertake conversations in underrepresenled and underserved communities Considering barriers and enablers lo
joining health research opportunities across West Yorkshire. Further training has been agreed lo lake place in
2025126 to recruit more Research Champions from VACS Engagement Champions.

VOLUNTARY & COMMUNITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Volunteers
Volunteering support and placemenl has been supported as part of the VSI Alliance since April 2018. As VAC will be
taking over the volunteering function on behalf of Ihe VSI Alliance with effect from 1st April 2025. a VAC
Volunleering Slralegy h2s been developed and signed off by the Board of Trustees in 2024.
CALIPSO
CALIPSO is currently in abeyance as VAC works with partners to understand the full implications of Provlder
Collaborative5.
Development of the Mental Health Alliance in Calderdale.
The Mental Health Alllance in Cald8rdale brings tog&th8r VCSE organisations, sarvic8 providers. and statutory
partners to Improve access to mental health support, promotes wellbeing, and reduce inequalities.
It has focused on mapplng seNices, Identifying gaps, and supporting partnership initialives to enhance local mental
health provlsion. Th8 Alliance is actively d8veloping its forward plan to guid8 future priorities and ensur8 sérvices
conllnue to respond effectively to community needs.
Quallty 4 Hèalth + Wellbelng
Quality 4 Health + Wellbeing IQ4H+W) is a quality accredilalion which VAC delivers across Calderdale and
Kirkle8s. The accredilalion, originally co.designed with the VCSE and NHS in Calderdale, supports VCSE
org¢inisalion8 to demonstrate high quality support and seNice delivery and evidence the difference they make lo
service users, lives (person-Genlred outcomes). 11 offeTS assurance for key stakeholders (funders, commissioners,
referrers, and seNice users) increasing opportunities for the VCSE to support and pariicipate in the delivery of the
Heallh, Care and Wellbeing agenda.
Q4H+W is a fully subsidised accreditation for groups delivering services across the Calderdale and Kirklees
foolprinls, d6monstrating local place-based system leaders investing in VCSE through a quality approach to
promote integration of the VCSE into local service delivery and pathways.
' During 2024125, the number of groups undertaking the Q4H+W accreditalion increased. Two of the organlsations
accredlled this year achieved Q4H+W for the third lim8. having originally taken part in the initial pilot of the
programma.
Th8 Quality and Engagement Team has spent time with accredited organisations, renewals and supporting new to
Q4H+W. Additional support was provided by Active Calderdale, who incenlivised groups to work lowards achievlng
the accreditation and encouraged Ihem to embed physical 8Ctivily by meeting the activlty indicators within the
framework,
Flnancial revlew
The slatemant of Financial activilles shows income of £1.169,351 and total resource expended of £887,074,
resulllng in a net surplus of £282,277. The total funds of the charity have increased to £752,645 at 31sl March 2025.
The total reserves at the year end are £752.645 (2024.. £470,368) Unrestricted reseNes at the year end are
£536,143 {2024'. £445,365) and restricted funds are £216,502 (2024.. £25.003)

VOLUNTARY & COMMUNITY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ReseNes policy
The charity aims lo maintain unrestricted general reserves at a level of between 3 to 6 monlhs of the resources
expended. The main fund8rs of the charity are contractually obliged to give 3 months, notice should they wish to
cease funding the charlty. The Trustees have considered Ihe need to set aside reserves to 8nsure:
sufficient funds to Gontinue current activities for a limited period whilst alternative funding was arranged.
adequate funds to discharge all financial and conlraclual liabilities.
adequate bank balances to cover projact funding which is received in arrears.
suff Icient funds lor potential emergency repairs and renewals, nol otherwise funded by grants.
suffici8nt funds to cover all contingent liabililias as detailed in tho annually reviewed reseNes pollcy
appendlces
The TrLfjStees, having reviewed the financial posilion of Ihe charity and the reserves policy of retaining unrestficled
fvnds lo cover resources expended for a period of 3 10 6 months,
Our current unrestricted reserves are £536,143 with £288.456 of this amount held as fixed assets including the
building and £22,543 designated building fund gives free reserves of £247.687.
Inv8slm8nl policy
Under the Memorandum and Articles ofAssocialion, the charily has the power lo invesl the monies of the charity not
immediately required for the furtherance of its objects in or upon such inveslmenls, securities or property as may be
thought fit subject nev8rthele5S to such conditions (if any) and such consents (if any) as may for the time being bo
imposed or required by law.
The charity feel that they are not currently able lo make investments. bul will conlinue to review the charity's
position.
Rlsk
The trustees have a duty to identify and review Ihe risks lo which Ihe charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance against fraud and error. A risk log and a Gompliance schedule
are in place and routinely reviewed by the Board and its sub-commillees including a review of relevant legislation
over the past year to ensu18 that the charity remains complianl in all areas.
The majority of our financial transactions continuè lo be via BACS and our financial procedures are written lo
manage the risk wlthln this process including rigour around permission levels when using online banking.
Plans for futurè perlod$
VAC Is proud to bè entering a new and exciting phase as the lead partner for the Voluntary Services Infraslruclure
IVSI) Support Servlces contract wlth effect from 1st April 2025. This milestone marks more than a change in
contract and has given us the opportunity lo redesign how Caldordale's vibrant Voluntary. Communlly and Social
Enterprise IVCSEI sector wlll engage wilh us
making support more accessible, mor8 inlegraled, and more
Impactful.
With the recent launch of Calderdale's VCSE Strategy 2024-2029, it 15 evident that the needs of VCSE
organisations have evolved. The VCSE Strategy, coproduced with the sector, has given VAC clear direction of the
way our services need lo be delivered now and for the future.
As part of this. the VSI Alliance bfand will be phased out and transition inlo a unifi8d support structure under VAC,
whilsl still working closely with our VSI Support Contract partners WYCAS. Locality, Calderdale Council and West
Yorkshire Integraled Care Board (ICBI.

VOLUNTARY & COMMUNITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structur8, governanco and management
The Charity is controlled by ils governing document, its Articles of Associalion, and constitutas a company limlted by
guarantee, as defined by the Companies Acl 2006.
The trustees, who are also the directors for Ihe purpose of company law, and who seNed during th8 year and up to
tho dat8 of signature of the financial statements were-
Amanda Smlth
Dawn Whileley MBE
John N8edell
Kenneth Sanderson
Lucy Clay
Samanlha McCormiGk
Tracy Saunders
Emlly Woodhead
Christopher Bulterworth
Jonathan Dolby
Jenniler Guy
Priya Madina
(Resigned 29 January 2025)
(Appointed 10 Oecembar 2024)
(Appointed 3 March 20251
(Appointed 29 January 2025)
(Appointed 27 March 2025}
(Appointed 20 November 202S)
Recruitmenl and appointment of trustees
All trustees are appointed on a voluntary basis, and do nol receive any r8muneralion for their tlme. All expenses
reimbursed to trustees are disclosed in the accounts.
Following ils inlrodu¢lion in Au9U5t 2021 an enhanced indu¢lion programme continues to b8 in place and all new
Irusl8&s ar& given an induction pack consisting of governing document, background and staffing information,
strategic plan, plus relevant information for Iruslees le.g., minutes and previous yearly accounts). New Iruslees also
follow a formalised 12 month inductionltraining programme. Half hourly development sessions have taken place as
scheduled prior to each Board meeting focusing on areas for development which are identified by Trustees at the
annu81 away d8y.
Trustees undertake training as required induding Board development activities and away days for strategic planning
and d8v8lopment of the organisalion. During 2023 the board agreed lo introduc8 'Deep Dive, sessions between
Board meetings lo enable trustees to gain a fuller understanding of subjects which will enhance future decisions at
Board meetings. The Chair and Vice Chair during this year has maintained membership of Ihe Association of Chairs
lo support our work on Board effectiveness and malurily.
The organisation continually reviews and improves processes linked to the Trustee recruitment and Induclion
process including documenlation.
At Ihe time of drafting this report the Charity has 7 Trustees.
All new Truslees are appointed by the Board or elected by Ihe Members lo enable achievement of the charilable
objects and to ensure:
The organisalion remains a going concern
We contlnue to deliver on our charitable objects for the benefit and advancement of the voluntary and
community sector and communities of benefit
Development of the organisation to become 5UStainable, remain responsive & fit for purpose
All Trustees acl in the best interests of the organisationlcharily at all times.
During a lime of exceptional social and economic challenges, the Board has maintained a focus on ensuring we
have been actively supporting the seclor and communities we service. We continue to focus on tackling inequality
and promoting equality and diversity.

VOLUNTARY & COMMUNITY
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Org8nisafiDnal strucfure
The Board of Trus1885 administer the charity. In linè with our governing document, the board can be made up of ijp
to 12 olecled members, 16 individuals and 6 nominees of a member organisationl. As the membership model is
evolving, Trust88s conllnue to always work in the best interests of the charity.
Th8 Board has an annual cycle of busSne5s wllh meetings scheduled on a bi-monthly basis. Sub-commlttees hav8
been set up lo provide oversight and scrutiny on internal operations includlng Finance and Risk, People and
Culture, Membership and Communications and Projects and Performance. Additional Task & Finlsh Group
meetings are scheduled as required lo support conlinuèd developments in line with the slralegic plan.
The racruilment of new Trustees is undertaken by th8 Board of Tru5t8es and delegates the responsibility of the day-
to-day running of the organisation lo the Chief Executive Officar {CEOI.
It Is the overall responsibility of the CEO lo ensure that the charity delivers against the organisalionallslralegic plan
and key performance indicators as sel out in all of ils funded aclivitl8s. To ensure all deliverables are being mel and
on target, the CEO meets those who are responsible for key activily on a monthly basis for information sharing and
reporting with a view lo managing and miligaling any emerging risks or issues.
Introduclng Llnk Offlcers: Conneclors to VAC Support
Al the core of VAC'S new ways of working will be the introduction of Link Officers- dedicated members of our team
who wlll provide person-centred support to VCSE organisalions, Whether it's helping with governan￿ queries.
connecting groups lo suitable funding opportunities, promoting local volunleering and events or simply being a
sounding board when one is needed, our Link Officers are there lo help VCSE groups thrive.
VAC Link Officers will b8 emb8dded across all our services and projects, helping the VCSE sector to understand
everythlng VAC and our VSI Support partners offer- and more Importantly. how lo make the most of it.
Onè Membershlp. On• Volc•. On• Sector.
AlongsSde the Introduction of Link Officers. we wlll also simplify how organisalions engage wllh VAC Membershlp,
VCSE Organisations wlll be able to access our services through one single point of access membarshlp model.
VCSE organlsatlons accesslng any of our 5ervlces will need lo be a VAC Member. This naw model remov85
confuslon, slmplifi68 access, and strengthens our abillty lo speak as one voice for the Calderdale sector.
Membership glves you access to our Link Officer support, excluslve networks. events, resources, and the chance to
Influence our direction as part of our Trustee Board.
VAC seNices can be accessed via a single point of access form on the webslle.

VOLUNTARY & COMMUNITY
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Relationshlp with wider network
VAC continues lo b8 a member of NAVCA (National A550¢ialion for Voluntary and Community Actlon) and NCVO
(Natlonal Councll for Voluntary Organisationsl.
VAC pr*marily serves the Borough of Calderdale but as Ihe organisatlon has evolved, we are also responsible for
contract delivery In Kirklees. We deliver the Quallty4Heallh & Wellbeing Standard lo a number of Ioc81, regional and
natlona51y based Voluntary and Community Sector organisalions. The focus on qualily for the VCS sector is aimed
at supporting ihe suslainabilily of our sector, i.è., to promol8 gr8at8r opportunities in line with social prsscribing and
wider developments locally, regionally and nationally.
Through Its work VAC develops. and continues to sustain, links with similar organisalions across the region and
beyond. The VAC CEO is the CaldeTdale place lead at a system leadership levgl representing the Voluntary,
Community & Social Enterprise IVCSEI Seclor and a m6mber of Ihe Power of Communities (formally Harnessing
Power of Communitie5) Programme Board which sit5 under the West Yorkshire Integrated Care Board (WYICB).
During this year VAC has continued to play the role of VCSE System Lead for the sector in relation to Caldard81e
Cares Parlnership Board, and olher strategic boards and forums in Place.
VAC continues to be a member of the Calderdale Health & Wellbeing Board. Heallh Leads Group, Calderdale
Community Collaborative Programme Board13CPB), Slaying Well Board, Ageing Well Board, Actlve Calderdale
Transformation Board, Voluntary Community Sector Chief Officers Forum. Calderdale intelligence Network, Urgent
Care Programme Board (UECB), Calderdale's Communications, Involvement, Equaliiy and Exp8rien¢e
Collaborative group ICIEEC) and a range of inlegrated Commissioning forums lo ensure Voluntary and Community
Sector inclusion and resilience.
Relalionship with related parties
Over the year, the charity has worked closely with a range of organisations and partners including Calderdal8 and
Kirklaes IC8, Calderdale Council, Kirklees Council, Calderdale and Huddersfield NHS Hospital TrLSSt, South West
Yorkshire Partnership Foundation Trust, Calderdale College, North Bank Forum, West Yorkshire Accountancy
S8rvice (WYCASI and Locality.
Audltor
In accordance with the company's articles, a resolution proposing that BK Plus Audlt Limited be r8appoint8d as
audltor of the company will be put al a General Meeting.
Dlsclosure of Informatlon lo audllor
Each of the trustees ha5 Confirmed that there Is no Snformation of which they are aware which 15 relevant to Ihe
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps lo
Idenllfy SLtch relevant informalion and to eslablish that the auditor is aware of such informalion.
The trustees, report was approved by the Board of Trustees.
Tw Saund
Tracy Saunders
Truslee
2910112026
Date..

VOLUNTARY & COMMUNITY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the dlrectors of Voluntary & Community for the purpose of company law, are responsible
for preparing the Trusl8es' R8POrt and the financial statements in accordanc8 with applicable law and Unlled
Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice).
Company law requires Ihe Irusle8s to pr8par8 financial statements for each financial year which give a true and fair
view of the stale of affairs of the charity and of tha incomlng resources and application of resources, including th8
income and 8XP8ndilure, of the charitable company for that year.
In preparing these financial slalemenls. the Iws16es are required to..
select sultable accountlng pollcles and then apply them consistently.
observe the methods and principles in the Charities SQRP.,
make ludgemonls and estimates that are reasonable and prudent.,
state whether appllcabla UK Accounting Standards have been followed, subjecl lo any material dapartures
dSs¢losed and explained in the financial statements.. and
Pfepar8 the financial slalements on the going Concern basis unless il Is inapproprlale to presume that the charity
will contlnue In operation.
The trustees are responsible for keeplng adequate accounting records that disclose wllh reasonable accuracy at
any tlme the financial position of the Gharily and enable them to ensure that the financial slalemen Is comply with the
Companles Act 2006. They are also responsible for safeguardlng tha assets of tha charity and henc8 for taking
reasonable steps for the prevention and detection of fraud and other irregularllles.

VOLUNTARY & COMMUNITY
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF VOLUNTARY & COMMUNITY
Oplnlon
We have audlted the financial statements of Voluntary & Community Ilhe 'charity') for the year ended 31 March
2025 which comprise the statement of financial activities, the balance sheet, the statem8nt of cash flows and notes
lo the financial statements, including significant accounting policies. The financial reporting framework that has b88n
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Standard 102 Thg Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Gan8rally Accepted Accounling Praclice).
In our oplnlon, Ihe financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of ils
incoming resources and application of resources, including its income and expenditure. for the year then
have been property prepared in accordanc8 Wlth United Kingdom Generally A¢c8pl8d Accounting Practi￿.
and
hav8 been prepared In accordance with the requirements of the Companie5 Act 2006.
Basis for oplnlon
We conducted our audit In accordance with International Slandards on Audltlng (UK) (ISAS IUKII and applicable
law, Our responsibllities under those standards are further dèscribed in the Auditor's responsibilities for the audil ol
the financial statements section of our report, We are independent of the charity in accordance wlth the ethical
requirements that are relevanl lo our audit of th8 financial statements In the UK, including the FRC'S Ethical
Standard, and wè hav8 fulfilled our other ethical responsibilities in accordance with Ihe5e requSrements. W& believ8
that the audit evldence we have obtained is sufficient and appropriate to provide a basis for our oplnion.
Concluslons relatlng io golng concern
In auditing the financial statements, we have concluded that Ihe truslees, us8 of the golng concem basis of
accounting in th8 preparallon of the financial slatements is appropriate.
Based on the work we have performed. we have not identifi8d any mat8rial uncertaintles relating to evants or
condltlons that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a perlod of at18ast twelv8 months from when the financial 51atemenls are authoris8d for issue.
Our responsibilities and the responsibilities of Ihe trustees with respect to going concern are described in the
relevant sections of this report.
other Information
The oth8r information comprises the information included in the annual raport other than the financial statemenls
and our auditor'5 report Ihereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial stataments does nol cover the other infomiatlon and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and. in doing so, consider whether the other infomiation is materially
inconsistent with the financial statements or our knowledge obtained in Ihe course of the audit, or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to delermine whether this gives rise to a material misstatem8nl in Ihe financial statements th8mselves. If,
based on the work we have perfomed, we Conclude that there 15 a material misstatement of this other information,
we are required lo report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees, report for Ihe financial year for which the financial stalem8nts are
prepared, which inclL*des the directors, report prepared for the purposes of company law, is consistent with the
financial statements,, and
the directors, report included within the trustees, report has been prepared in accordance with applicabl&16gal
requirements.

VOLUNTARY & COMMUNITY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF VOLUNTARY & COMMUNITY
Matters on whlch we aro requlred to report by exception
In the light of the knowledge and understanding of tho charity and ils environmonl obtained in the course of Ihe
audit, wa have not idantified material misstatements in the directois, report included within the Irustee5' report.
We have nothing lo report in resp8cI of the following maltars in relation lo which the Compani8s Act 2008 requlres
us to report to you if, in our opinion..
adequate acGountlng records have not been kept, or returns adequate for our audit have not b88n received
from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of trustees. remuneration specified by law are not made; Of
we have not received all the information and explanations we require for our audit., or
the trustees were not entitled lo prepare the financial statements in accordance with the small companies
regime and lake advantage of the small companies. exemptions in preparing the Iruslees, report and from the
requirement to prapare a strategi¢ report.
Re8pon8lbllltlos of trustees
As explained mor8 fully in the statement of trustées. rasponsibilitl8s, Ihe trusteos, who are also th8 directors of the
charity for the purpose of company law. are responsible for the preparation of the financial 51alements and for being
satisfied that they glve a Irue and fair view, and for such Inlernal control as the trustees d81ermin& is necessary to
8nable the preparation of financlal stal&menls that are free from material misstatement, whgther due to fraud or
error. In preparlng the flnancial slatemenls. the trustee5 are responsible for assessing the ¢harily's ability to
contlnue as a going concern, discloslng, as applicable, matters related to going concern and using the going
concern basis of accounling unless the trustees either intend to Ilquldate the ¢harltabl8 Company or to ceas8
operatlons, or have no r8alistic a118rnalive but to do so.
Auditor's responslbllltles for the audlt of the flnanclal statements
Our objectives are to obtain reasonable assuranc8 about wh8lhef th8 financial statemen15 as a whole are free from
material misstatement, whether due lo fraud or 8fror, and lo issue an auditor's report that includ8s our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material miss18tement when it exisls. Misslalements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to intluence
the economic decisions of users taken on the basis of these financial slatemenls.
The extent to which our procedures are capable of detecting irregularilies, including fraud, is detailed below.
A further description of our rgsponsibililies is available on the Financial Reporting Council's website at- htlps'.11
www.ffC.org.uklauditorsrespon8ibililies. This description forms part of our auditor's report.
10-

VOLUNTARY & COMMUNITY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF VOLUNTARY & COMMUNITY
Other matters
Our approach to id8nlifying and assessing the risks of material misstatement in respecl of irregularllies, Includlng
fraud and non-compliance with laws and regulations, was as follows..
The engagement partner ensured Ihat the engagement t8am collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable13ws and regulations;
We identified the laws and regulalions applicable lo Ihe company through discussions with directors and
other management. and from our commercial knowledge and experience of the industry sector.
We focused on spe¢ifi¢ law5 and regulations which we considered may have a direct material effect on the
financial 8talemenls or the operations of the company, including Ihe Companies Act 2006, laxalion
legislallon and data Pfoleclion, anli-bribery. employment, environmental and health and safety lagislation,.
We assessed the extent of compliance wllh the laws and r8gulalions identlfled abov8 through making
enqulries Df manag8menl and inspecting legal correspondence., and
Ensured law5 and regulations were communicated wilhln the audit team regularly and the team remalned
alert lo Instances of non-complianc& throughout the audit.
We assessed the susceptibility of the company's financial 5tatemenls to material misstalemenl, induding oblaining
an understanding of how fraud might occur, by..
Making enquiries of management as to where they considered there was a susceptlbility lo fraud, their
knowledge of actual, suspected and alleged fraud;
Considering lh8 inlernal controls in place to mltigate risks of fraud and non-compllance with laws and
regulations., and
Understanding the design of the company's remuneration policles.
To 8ddre$5 the rlsk of fraud through management bias and override of conlrols, we-
Performed analytical procedures to identity any unusual or unexpected relationships:
Tested journal entries lo Identlfy unusual transactlons
Asse55ed whether judgements and assumptions made in determining the accounting estimates Set out in
note 2 were indicalive of pot6nlial bia5: and
Invesligat8d the rationale behind significant or unusual Iransaclions.
In response to the risks of irregularltie5 and non-compliance wilh laws and Tegulatlons, w8 dasigned procedures
which included, bul were not limited to..
Agreelng financial statement disclosures to Underlying supportlng documenlation.,
Reading the minutes of meetings of those charged with governance-,
Enquiring of management as lo actual and potential litigation and claims., and
R8viewing correspondence wilh HMRC, relevant regulators and the company's legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from Ihe financial transa¢tior15, the less likely it is Ihal we would become aware of non-compliance.
Auditlng standard5 also limit Ihe audit procedures required lo identity non-compliance with laws and regulations to
enquiry of the directors and other management and the inspection of regulatory and legal correspond6n¢e, if any.
Malerial misstatements that arise due to fraud can be harder to detect than those thal arise from error as they may
involve deliberate concealment or collusion.
11

VOLUNTARY & COMMUNITY
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF VOLUNTARY & COMMUNITY
Use of our report
This report is made salely to the charitable company's members, as a body. in accordance wllh Chapter 3 of Part 16
of th8 Companios Act 2006. Our audit work ha5 been Ltndertaken so that we mighl stale lo the charilatd8 company's
members those matters wa are required to stala lo them in an auditor's report and for no other purpose. To Ihe
fullest exlenl permitted by law, we do not acGepl or assume responsibility lo anyona other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we
have formed.
Victoria Atkinson FCA {Senlor Statutory Audltor)
For and on behalf of BK Plus Audit Limited, Slatulory Auditor
Chartered Certlfied Accountant
52 St Johns Lan8
Halifax
Wesl Yorkshlre
HX12BW
England
Dale..
2.S .fiLtwcuy 2oib
12-

VOLUNTARY & COMMUNITY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donallons and legacles
400
400
246
246
VCSE Support and
Development
Provision of Wellbeing
S8rvi¢e5
243,669
763,172 1,006.841
175.867
431.014
606,881
124,239
124.239
502,115
502,115
Investments
37,871
37.871
19.746
19,746
Total income
281.940
887,411 1,169,351
195,859
933.129 1,128,988
Expendlture on:
Raising funds
1,290
1,981
3,271
1,735
1,735
VCSE Support and
Development
Building - Community
Resource
Provision of Wellbeing
Services
168,322
584,660
752,982
179,696
431,770
611,466
14,753
14,753
8,250
8,250
6,797
109.271
116,068
489,923
489,923
Tot81 charltable
expendlture
189,872
693,931
883,803
187,946
921,693 1,109,639
Total expendlture
191,162
695.912
887,074
189,681
921,693 1,111,374
Net Income and movement In
funds
90,778
191.499
282,277
6,178
11,436
17,614
Reconcillation of funds:
Fund balances at 1 April 2024
445,365
25,003
470,368
439,187
13,567
452,754
Fund balances at 31 March
2025
536,143
216,502
752,645
445,365
25.003
470.368
The stal8ment of financial activities includes all gains and losses recogni5ed in the year. All income and expenditure
d6rive from continuing activities.
13-

VOLUNTARY & COMMUNITY
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assats
13
247.687
252,342
Current assots
Debtors
Cash at bank and in hand
14
6,311
1.052.906
65,991
872,002
1,059.217
937,993
Cr8dltors: amounts falling due wlthSn
one y•ar
15
1554.259)
1719,9671
Net current assets
504.958
218,026
Total as$ets1oss curront liabilities
752,645
470,368
The funds of the charity
Restrlcted Income funds
Unrestricted funds
18
19
216,502
536,143
25,003
445,365
752,645
470,368
The financial stal8ments were approved by the trustees on
2910112026
TAacy Saund
Tracy Saunders
Truslee
Company registration number 04115234 (England and Wales)
14

VOLUNTARY & COMMUNITY
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng actlvltles
Cash génerated from opérations
23
150,685
99,475
Investlng acllvltles
Purchase of tangible fix8d assets
Investment income received
{7.6521
37,871
{14,443>
19,746
Net cash generated from Invg$tlng actlvitles
30,219
5,303
Net cash generated from financlng actlvltles
N&¢ Increase In ¢a$h and cash equlvalents
180,904
104,778
Cash and cash equivalents at beginning of year
872,002
767.224
Cash and cash equlvalents at end of year
1.052,906
872,002
15-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
A¢¢ountlng policles
Charlty Information
Volunlary & Community is a private company limited by guaranla8 incorporated in England and Wales. The
regislared office is Th8 Resource Cenlre, Hall Str8el, Halifax, West Yorkshir8, HX15AY.
1.1 Basls of preparation
The financial statements hav8 b88n prepared in accordance wilh Ihe charlty's governlng document, Ihe
Companles Act 2006, FRS 102 "The Financial Reportlng Standard applicable In the UK and Republlc of
Ireland" and the Charltles SORP "Accounting and R8porling by Charities.. Statement of Recommended
PractlC8 applicable lo charitl8s preparing their accounts in accordance wllh the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by
FRS 102.
The flnancial statements are prepared In sterling, which is th8 functional currency of the ¢harlty. Mon81ary
amounts in these financial slat8ments are rounded lo the nearest £.
Th8 financial slat8menls have been prepared under the hislorical cost conv6nlion, Imodified lo Includ8 the
revaluallon of freehold properties and lo include investment propertie5 and certain financlal instruments at fair
valuel. The principal accounllng policies adopted are set out below.
1.2 Golng concern
Al the time of approvlng the financial slalemenls, the Iruslges have a reasonable 8XP8Ctation that the charity
has adequate resourc@s lo continLJe in operational existence for the foreseeable future. Thus the Iru8lees
continue to adopt the going concern basis of accounling in preparing the financial stalernenls.
1.3 Charltable funds
UnreylrScted funds are available for use al the discretion of the Irustees in furtherance of Ihelr charitable
objective5.
Reslricted funds ar8 subj8cI to specific conditions by donors or grantors as to how they may b8 used. The
purposes and uses of the reslricled funds are s81 out in the notes to th8 financial stalomenls.
Endowment funds are subject to specific conditions by donors Ihal the capital musl be maintain8d by the
charity.
1.4 Income
Income Is recognised when the charity is logally entitled lo it after any perfoTmance conditions have been met.
the amounts can be measured reliably. and it is probable that income will be received.
Cash donation5 are recognised on receipl. Other donalions are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognis6d at Ihe time of the donation.
Legacies are recognised on r8c8ipI or othe￿iS8 if the charity has been notified of an impending distribulion,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.
16-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefils will be required in settlement. and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dir&t costs and
shared costs, including support cosls involved in undertaking each actlvity. Direct costs attributable to a single
activity are allocated direclly to that activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single activity are apportioned between those aclivili8s on a b8SiS
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and
depreciation charges are allocated on the portion of the asset's use.
1.6 Tanglble flxed assets
Tanglble fixed assets are initially measured al cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Deprecialion 18 recognised so as to write off the cost or valuation of assets18s8 their residual values over their
useful Ilves on the following bases..
Freehold land and buildings
Plant and equipment
Fixtures and fillings
20/0 on r8valualion
250/0 reducing balanc8
25 /0 reducing balance
The gain or loss arising on th8 disposal of an asset is determined as the difference between the sale proce8ds
and the carrylng value of the asset, and is recognised in the statement of financial activltl8S.
1.7 Impalnnent of flxed assets
At each reporting end date, the charity reviews the carrying amounts of ils tangible asset5 to determine
whether there is any indication that those assets have suffered an impairment loss. If any such indScation
exists, the recoverable amount of Ihe asset is estimated in order to d8t8rmine the 8Xtent of th8 impairm8nt
loss (If any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposils held at call with banks, other short-t8rm liquid
Investments with original maturities of thr86 months or less, and bank overdrafts. Bank overdrafis are shown
within borrowings in current liabilities.
1.9 Flnanclal Instrurnents
The charity has 81ected to apply the provisions of Seclion 11 'Basic Financial Inslrum@nts' and Section 12
'Olher Financial In51rumenls1ssues' of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balanc8 sh88l when the Gharity becomes party lo the
contractual provisions of the instruTnent.
Financial assets and liabilities are offset. with the nel amounts presented in Ihe financial slatemenls, when
there is a legally enforceable right to set off the rècognised amounts and there is an intention to settle on 3 net
basis or to realise the asset and settle the liability simullaneou51y.
17-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting poll¢les
(Contlnued)
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
transaction price including transaction cosls and are subsequenlly rArried at amortlsed cost using the effective
interest method unless Ihe arrangemenl conslitules a financing Iransaclion. where the transaction is
measured al the presenl value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financlal Ilabilitl8S
Basic financial liabilities, including creditors and bank loan5 are inilially recognised at Iransaclion price unless
Ihe arrangement conslitules a financing transaction, where the debt inslrument is tneasured at Ihe present
value of Ihe future payments discounted at a market rale of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments ar8 subsequenlly carried at amortised cost, uslng the effective interest rale method.
Trade credllors are obligations to pay for goods or servlces that have b88n acquir8d in th8 ordinary cours8 of
operations from suppliers. Amounts payable are classified as current liabilllies if payment15 due wllhln one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised Initlally al
transadion prlce and subsequently measured al amortised cost using the effective interest method.
Derecognltlon of Ilnancial liabllltles
Financial liabilities are derecognised when the charity's contractual obligatlons expire or ara dischargod or
canc8118d.
1.10 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
TerminatiDn beneflts are recognised immedlalely as an expense when the charlly is demonstrably committed
to lerminale th8 8mploymenl of an employee or to provide termination benefits.
1.11 Retlroment beneflls
Payments lo defined contribution retirement b8n8fil schemes are charged as an expense as they fall due.
Crltlcal accountlng estimates and judgements
In the application of the Gharily's accounting policies. the trustees are required lo make judgemenls, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from olhar
sources. The estimat85 and associated assumptions are based on historical 8xparience and other factors that
ar8 considered lo b8 r81evanl. Aclual results may differ from these estimates.
The eslimates and underlying assumplions are reviewed on an ongoing basi5. Revisions to accounting
eslima18s are recognised in the period in which the estimate is ravised where the r8vision affects only that
period, or in the period of th8 revision and future ￿riOdS where the revision aff&cls bolh current and future
periods.
18-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donations and legaclos
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Donatlons and gifts
400
246
Income from charitable activities
Unrestrlcted Restricled
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Total
2025
2024
VCSE Support and Development
Quality for Heallh income
Room hire
Training income
Rents received
Charitable activities
income
Membership fees
Other income
(750)
29,783
126
14,849
(750)
29,783
126
14,849
24,581
616
14,919
24,581
616
14,919
173,051
1,598
28,904
763,172
936,223
1,598
28,904
110.733
1,855
19,271
431,014
541,747
1,855
19.271
Provlslon of Wèllbolng Servlces
Charitable activities
income
124,239
124,239
502,115
502,115
243.669
887,411
1,131.080
175,867
933,129 1,108,996
Incomè from Investmènts
Unrestrlclgd Unrestrlcted
funds
funds
2025
2024
Interest receivable
37,871
19,746
19-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on ralslng funds
Unréslrlcted Restrlctèd
funds
funds
2025
2025
Total Llnreslrlcted Restrl¢ted
funds
funds
2024
2024
Total
2025
2024
Fundraising and publicity
Other fundraising costs
1.290
1.981
3,271
1,735
1,735
-20-

a) LO IJ)
(vo￿¢￿￿-
c • ¢y
ra)￿r￿n￿o
Q)Vr*
ly) 0> tn Thi ¢£1 10 (A) th o r
O 4XJ a) (N (rj c*) Q
Iii,
ts)m C>V)
Nts) Iocq Q (N
u)OCL(tO￿V)￿L)Q￿￿iiO

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to actlvltles
VCSE Support
and
Dovelopment
2025
Total
2024
Governance
8,900
8,500
2025
2024
Governance costs comprise:
Audit fees
8,900
8,500
8,900
8,500
Net movement In funds
2025
2024
The net movement in funds is stated after charglngl(credlling):
Fees payable for the audit of the charity's financial statements
Depr8ciallon ofowned tangible fixed assets
8,900
12,309
8.500
11,992
10 Trustees
None of the trustees lor any p8rsons connected with them) recelved any remuneration or benefils from the
charlty durlng the year.
11 Employèes
The averag8 monthly number ol employees during the year was:
2025
Number
2024
Numbor
Direct Charitable . Projects
Senlor Management
12
13
Total
17
17
-23-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Employees
IConllnued>
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
382,635
25,308
13,491
379,269
27,251
14,235
421,434
420,755
There were no employees whose annual remuneration was more than £60.000,
Remuneratlon of k•y managomont personnel
The remuneration of key managem8nt Pgrsonnel was as follows..
2025
2024
Aggregate compensation
190,431
159,172
12 Taxatlon
The charity is ex8mpt from taxation on its activities because all its income is applied for charilable purposes.
13 Tanglble flxed asset8
Fr•èhold land
and bulldln9$
Plant and Flxtur•$ and
•qulpment
fbttlng8
Total
Cosl or valuatlon
At 1 April 2024
Additions
250,000
34,864
7.218
65,004
434
349,868
7.652
At 31 March 2025
250,000
42,082
65,438
357.520
Depreciation and impairmenl
At 1 April 2024
Depreciation charged in the year
16,816
5,606
19,698
5,596
61,010
1,107
97,524
12.309
At 31 March 2025
22,422
25,294
62,117
109,833
Carrying amount
At 31 March 2025
227,578
16,788
3,321
247,687
At 31 March 2024
233.182
15.166
3,994
252,342
-24-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Tanglble flxed assets
Icontlnu8d)
Land and buildings were valued on an open market basis on 10 February 2022 by Walker Singl6ton Chartered
Surv8yors.
The valuation show5 a reduction in value from the pr6vious valuation of £350.000, which wa8 undertaken in
2012.
Depreciation of 20/0 is charged on the value (excluding land) of £185,000 within freehold property, over the
remaining 33 years from 31 March 2022. This has resulled in an annual depreciation charge of £5,606.
Al 31 March 2025. had the revalued assets been carried at historic cost less accumulated depreciation and
accumulated impairment losses, their carrying amount would have been approximately £119,600 12024
£122,120).
14 Debtors
2025
2024
Amoun16 falllng due wlthln ono ygar:
Trade debtors
Other debtors
Prepayments and accrued income
613
10,486
20,597
34,908
5,698
6,311
65,991
15 Credltors: amounts falllng due wlthln one year
2025
2024
Notos
Othar taxation and social security
Deferred income
Trade credllors
Other creditors
Accruals
7,102
478,458
54,653
2,891
11,155
2,239
657,337
37,869
2,557
19,965
18
554,259
719,967
16 Deferred Incom8
2025
2024
Other deferred income
478,458
657,337
Deferred income is included in the financial statements as follows-
-25-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Deferrod incomo
(Conllnued)
2025
2024
Deferred income is included wilhin:
Current liabilities
478,458
657,337
Movements in the year..
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
657,337
(542,0361
363,157
749,080
{381,705)
289,962
Deferred incom8 al 31 March 2025
478,458
657,337
17 Ratlrement bfjnofit schemes
2025
2024
D•flned contrlbutlon scheme8
Charge to profit or loss in respect of defined contribution schemes
13,491
14.235
The charity operales a defined contribution penslon sch8m8 for all qualifyin9 employees. The assets of the
scheme are held separately from those ol the charity in an ind8P8ndently administered fund.
-26-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Rostrlctèd fund$
The restricted funds of the charity comprise the unexpended balances of donations and granls held on trust
sublect to specific condilions by donors as to how they may be used.
At 1 April
2024
Incomlng
resources
Resources At 31 March
expended
2025
Active Calderdale
Air Table
Better Slart Bradford
Calderdale Clinical Commi55ioning Group-
Non Recurrent Funding
Calderdale Food Network
Calipso Development
Community Foundation for Calderdale
Cost of Living
CommunityAsset Specialist Support Grants
Community Cohesion
Community Directory
Emotional Health & Wellbelng
GP Lelters
Health Inequallties
Impact of Vaccinalions
Kirklees
Local Workfarce Action Board
PCN CommunityAnchor
Power of Communities Research End Network
SWYFT
Winter Pressures
Whilehouse Kirklees Engagement
Women5' Exp UTI
15,000
35,706
15,000
6,075
(36,326)
(15,000)
(6,075)
14,379
78
162,312
37,445
(116,003)
(37,4451
(388)
12,3DOI
{34,305>
{26,200)
(2,3401
135,004)
151,398)
{270)
(3,000)
(2,000)
(110,004)
46,387
7,625
2,300
7,238
36,062
36,860
12,869
35,004
80,000
3,750
3,000
2,000
110.008
50,000
117,957
27.650
14.714
88,000
11.999
1.000
1,757
10,660
10.529
28,601
3,480
50,000
(117,957)
(2,775)
(5,253)
(86,797)
(4,072)
(1,000)
24,875
9,461
1,203
7,927
25,003
887.411
695,912
216,502
-27-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Restrlcted funds
(Cont5nued)
Prevlous year:
At 1 Aprll
2023
Incoming
resources
Resources At 31 March
expended
2024
Active Calderdale
Caldefdale Clinical Commissioning Group -
Non Recurrent Funding
Calderdale Clinical Commissionlng Group
(20241
Cald8rdale Food Network
Calipso Devalopment
Community Foundation for Calderdale
Cost of Living
HPOC 2
HPOC 3
Kirklees
Malernily
Mental Health Awareness
MFT
P88r Support
Safe Spac8
SWYFR
Wlnter Pressures
2.807
41.328
(29,135)
15,000
228
5,316
15,466)
78
66.669
30,002
(66,6691
(30,Q021
(6071
8,232
2,300
7,625
2,300
34,170
87,426
87.921
109,992
10.000
4,047
9.518
27,500
313,300
25,740
80,200
134,1701
187,4261
187,9211
(109,9921
110,000)
(4,0471
{9,518)
127,500)
(313,300)
125,740)
180,200)
13.567
933.129
(921.693)
25,003
19 Unrestrlcted funds
The unrestricted funds of the charity comprise Ihe unexpended balances of donations and grants which are
not subject to Specific conditions by donors and grantors as lo how they may be used. These inGlude
designated funds which have been sel aside oul of unreslricled funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng
resources
Resources At 31 March
expendod
2025
General funds
Designated - Building Fund
422,822
22,543
303,142
(227,481 }
498,483
22,543
445.365
281,940
1191,162)
536,143
-28-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Unrestricted funds
(Contlnued)
Prevlous year:
At 1 April
2023
Incomlng
resources
Resources At 31 March
expended
2024
General funds
Designated - Building Fund
416,644
22,543
195,859
(189,681)
422,822
22,543
439,187
195.859
(189,681)
445,365
20 Analysls of net assets between lunds
Unre$trl¢ted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2025..
Tangible assets
Current ass8tsl(liabilitiesl
247,687
288,456
247,687
504,958
216,502
536,143
216,502
752,645
Unrestrlcted
funds
2024
Restrlctad
funds
2024
Total
2024
At 31 March 2024:
Tangible a$s8ts
Currant asselsllllabilitl8sI
252,342
193,023
252,342
218.026
25,003
445,365
25,003
470,368
21 Operating lease commitm8nts
Lessee
At the reporting end date the charlty had oulstandlng commitrnents for future mlnimum lease payments under
non-cancellable opèraling leases. which fall due as follows..
2025
2024
Wlthin one year
Between two and five years
14,138
19,723
14,138
33,861
33,861
47,999
-29-

VOLUNTARY & COMMUNITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Related party transaclions
There were no disc105able related party transactions during the year (2024 - none).
23 Cash generated from operations
2025
2024
Surplus for the year
282,277
17,614
Adjustments for:
Investment Income recognised in slalement of financial aclivlties
Depreclallon and impairment of tangible fixed assets
(37,871)
12,309
(19,746)
11,992
Movements in worklng capltal:
D8cr8ase in debtors
Increase In Gredltors
IDe¢rease> in deferred income
59,680
13,169
{178,879)
148,752
32.806
(91,7431
Cash genorated from oporations
150,685
99.475
24 Analysls of changes in net funds
The charlty had no material debt during the year.
-30-