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2023-09-30-accounts

PAGE
Trustees' annual report (incorporating the director's report)
Independent
examiner's
report to the
trustees
Statement offinancial activities (including income and expenditure
account) 10
Statement offinancial position
Statement ofcash flows 12
Notes to the financial statements 13
The following
pages
do not form part ofthe financial statements
Detailed statement offinancial activities 30
Notes to the detailed statement offinancial activities 32

REFERENCE AND ADMINI REFERENCE AND ADMINI REFERENCE AND ADMINI REFERENCE AND ADMINI STRATIVE DETAIL
Registered charity name Noah's Ark Centre
Charity registration number 1088063
Company registration
number 4077381
Principal office and registered 55 Pelion Lane
office Halifax
HXI 5SP
Bankers address CAF Bank
25 Kings Hill Avenue
West Mailing
ME194JQ
The Trustees KSykes
BM Simpson
M Mellor
PD Varney
Rev ADick
C Smith
Company Secretary PD Varney
Independent Examiner Mrs EA Short
Equitable
House
55 Pelion Lane
Halifax
West Yorkshire
Hxl 5SP

2023 2022
Unrestricted Restricted
funds funds Total funds Total funds
Note
Income and endowments
Donations
and legacies
5 140,669 384,905 525,572 422,216
Charitable
activities
6 142,326 142,326 101,112
Investment
income
7 7,020 7,020 1,113
Total income 290,015 384,905 674,918 524,441
Expenditure
Expenditure
on charitable
activities 8,9 224,021 270,678 494,697 471,671
Total expenditure 224,021 270,678 494,697 471,671
Net income 65,994 114,227 180,221 52,770
Transfers
between funds
28,331 (28,331)
Net movement
in funds
94,325 85,896 180,221 52,770
Reconciliation offunds
Total funds brought forward 103,412 316,391 419,803 367,033
Total funds carried forward 197,737 402,287 600,024 419,803

2023 2022
Note g
FIXEDASSETS
Intangible
assets
15 11,831
Tangible fixed assets 16 64,478 68,315
76,309 68,315
CURRENT ASSETS
Debtors 17 46,484 59,276
Cash at bank and in hand 506,758 301,732
553,242 361,008
CREDITORS: amounts falling due
within one year 18 29,527 9,520
NET CURRENT ASSETS 523,715 351,488
TOTAL ASSETSLESS CURRENT
LIABILITIES 600,024 419,803
NKT ASSETS 600,024 419,803
FUNDS OF THK CHARITY
Restricted funds 402,287 316,391
Unrestricted
funds
197,737 103,412
Total charity funds 20 600,024 419,803

2023 2022
CASH FLOWS FROM OPERATING ACTIVITIES
Net income 180,221 52,770
Adjustments for:
Depreciation oftangible fixed assets 10,939 9,454
Amortisation
ofintangible
assets
1,999
Other interest receivable
and similar income
(7,020) (1,113)
Accrued expenses/(income) 19,774 (1,144)
Changes in:
Trade and other debtors 12,792 (9,566)
Trade and other creditors 233 (1,025)
Cash generated
from operations
218,938 49,376
Interest received 7,020 1,113
Net cash from operating
activities
225,958 50,489
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase oftangible
assets
Purchase ofintangible
assets
(7,102)
(13,830)
(5,250)
Net cash used in investing
activities
(20,932) (5,250)
NET INCREASE IN CASH AND CASH EQUIVALENTS 205,026 45,239
CASH AND CASH EQUIVALENTS AT BEGINNING OF
YEAR 301,732 256,493
CASH AND CASH EQUIVALENTS AT KND OFYEAR 506,758 301,732

5. DONATION S
AND LEGACIES
Unrestricted Restricted Total Funds
Funds Funds 2023
DONATIONS
Donations 11,441 9,134 20,575
Gift aid 3,291 3,291
GRANTS
Grants receivable 125,935 366,564 492,499
Grants - Food bank 9,207 9,207
140,667 384,905 525,572
Unrestricted Restricted Total Funds
Funds Funds 2022
DONATIONS
Donations 27,674 1,333 29,007
Gift aid 2,474 2,474
GRANTS
Grants receivable 60,565 315,598 376,163
Grants - Food bank 14,572 14,572
90,713 331,503 422,216
6. CHARITABLE ACTIVITIES
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Counselling and money advice fees 125,583 125,583 90,452 90,452
Play therapy referrals 16,743 16,743 10,660 10,660
142,326 142,326 101,112 101,112
7. INVESTMENT INCOME
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
Bank interest receivable 7,020 7,020 1,113 1,113

EXPENDIT URE ON CHARITABL E ACTIVITI ES BYFUND TYPE
Unrestricted Restricted Total Funds
Funds Funds 2023
Counselling and money advice fees 192,505 250,633 443,138
Food bank 14,645 14,645
Support costs 31,514 5,400 36,914
224,019 270,678 494,697
Unrestricted Restricted Total Funds
Funds Funds 2022
Counselling and money advice fees 181,570 242,200 423,770
Food bank 14,209 14,209
Supportcosts 28,712 4,980 33,692
210,282 261,389 471,671
EXPENDIT URE ON CHARITABLE ACTIVITIES BYACTIVITY TYPE
Activities
undertaken Support Total funds Total fund
directly costs 2023 2022
Counselling and money advice fees 443,138 35,266 478,404 455,868
Food bank 14,645 14,645 14,209
Governance costs 1,648 1,648 1,594
457,783 36,914 494,697 471,671
ANALYSIS OF SUPPORT COSTS
Counselling
and money
advice fees Governance Total 2023 Total 2022
Premises 10,225 10,225 8,659
Communications and IT 6,988 61988 8,248
General office 1,217 1,217 1,332
Postage, printing and stationery 2,594 2,594 2,935
Bank charges 104 104 91
Depreciation 12,938 12,938 9,454
Professional fees 1,070 1,070 1,084
Accountancy fees 1,648 1,594
Bad debts 130 130 295
35,266 1,648 36,914 33,692

2023 2022
Amortisation ofintangible assets 1,999
Depreciation oftangible fixed assets 10,939 9,454
INDEPENDENT EXAMINATION FEES
2023 2022
Fees payable to the independent examiner for:
Independent examination ofthe financial statements 1,648 1,594
Other financial
services
1,070 1,084
2,718 2,678

STAFF COSTS
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023 2022
Wages and salaries 286,311 254,273
Social security costs 16,207 14,308
Employer contributions to pension plans 7,775 7,112
310,293 275,693

INTANGIBLE ASSETS
Computer
Software
Cost
Additions 13,830
At 30September 2023 13,830
Amortisation
Charge for the year 1,999
At 30September 2023 1,999
Carrying
amount
At 30September 2023 11,831
At 30 September 2022

TANGIBLE FIXEDASSETS
Land
6'c
Fixtures
buildings &fittings Equipment Total
8
Cost
At I October 2022 189,167 47,927 8,995 246,089
Additions 1,779 5,323 7,102
At 30September 2023 189,167 49,706 14,318 253,191
Depreciation
At 1 October 2022 130,111 44,267 3,396 177,774
Charge for the year 7,567 785 2,587 10,939
At 30September 2023 137,678 45,052 5,983 188,713
Carrying
amount
At 30September 2023 51,489 4,654 8,335 64,478
At 30 September 2022 59,056 3,660 5,599 68,315

DEBTORS
2023 2022
Trade debtors 29,298 27,854
Prepayments and accrued income 14,359 30,222
Other debtors 2,827 1,200
46,484 59,276
CREDITOR S: amounts falling due within one year
2023 2022
Trade creditors 1,077 844
Accruals and deferred income 28,450 8,676
29,527 9,520

I Oct 2022 Income Expenditure Transfers 30Sept 2023
General
funds
21,915 289,985 (221,633) 28,391 118,658
Contingency Fund 35,000 35,000
Rainbows
Building 26,321 (2,075) 24,246
IT&Telephones 663 (73) 590
Money advice,
discretionary 19,513 30 (240) (60) 19,243
103,412 290,015 (224,021) 28,331 197,737
1 Oct 2021 Income Expenditure Transfers 30 Sept 2022
5
General funds 18,074 165,928 (199,322) 37,235 21,915
Contingency Fund 35,000 35,000
Rainbows 37,235 (37,235)
Building 28,396 (2,075) 26,321
ITtk Telephones 749 (86) 663
Money advice,
discretionary 1,302 27,010 (8,799) 19,513
120,756 192,938 (210,282) 103,412

Restricted funds
I Oct 2022 Income Expenditure Transfers 30Sep 2023
NHS CCG 3,825 (390) 3,435
Big Lottety 'Awards for All' 4,103 (314) 3,789
Economic Fighting Fund 5,808 (363) 5,445
Ovenden
Initiative
298 298
Emergency
Grants
3,607 3,607
CMBC Money Advice 13,311 (13,253) 58
Ling BobProject 20 20
THISS - Therapeutic
Intervention
in Secondary
Schools 113,617 (7,128) 106,489
Henry Smith Grant 8,759 39,301 (16,317) 31,743
CYP-IAPT &Recruit to
Train Training &Supervision
Costs 8,922 22,827 (16,305) 15,444
THIPS - Therapeutic
lnterventions
in Primary
Schools 12,384 (7,716) 4,668
CFFC Grants Comm Found
Small Pot 6,045 3,000 (3,015) 6,030
Lottery Funded Money
Advice Project (22,121) 73,093 (83,282) 11,108 (21,202)
Mental Health Workers for
YP in the Home 28,591 (6,684) 21,907
THIFS 4,736 4,736
PACT - Play &Creative
Therapies 13,789 (1,656) 12,133
CYMental Health Training
for Parents 1,476 1,476
COVID-19 Food Bank 19,055 9,207 (15,714) (1,583) 10,965
Tudor Trust StaffWellbeing
Grant 3,000 (729) 2,271
StRiCT 2,559 2,559
Sowerby Bridge Money
Advice 185 185

20. ANALYSIS OF CHARITABLE FUNDS ANALYSIS OF CHARITABLE FUNDS (conti nued)
Restricted funds - continued
SOSNetwork Project
Calderdale
Suicide
Prevention
&Self-Ham
533 533
CETR/NHS
Calderdale
CCG 721 721
Money &Budgeting
Course/CAL 31,310 (31,310)
Stronger
Neighbourhoods
Grant
20,633 18,750 (17,416) 21,967
Inspire Project 2,792 14,611 (13,930) 3,473
Liz Gould (North
Halifax) 2,100 2,100
New Providence
URC
25,000 25,000
Triple M Fund 1,333 9,084 (7,160) 3,257
Calderdale
Council
Lottery match funding 25,000 (11,780) 13,220
THIS 70,000 (34,034) 35,966
Calderdale
Cost of
Living fund 15,000 (90) 14,910
Get Fit Like aBoss 39,859 (3,681) (1,101) 35,077
UR Shared Prosperity
fund 40,173 (17,334) 22,839
Heath United
Reformed
Church
DRO fund 3,000 (3,060) 60
Together Housing 2,000 (880) 1,120
Lottery Funded Money
Advice Project Fixed
asset fund (421) 2,145 1,724
Covid-19 Food Bank
Fixed asset fund (297) 1,583 1,286
Money &Budgeting
Course/CAL
Fixed
asset fund (879) 2,919 2,040
Get Fit Like aBoss
Fixed asset fund (103) 1,101 998
316,391 384,905 (270,678) (28,331) 402,287

Restricted funds I Oct 2021 Income Expenditure Transfers 30 Sept 2022
f.
NHS CCG 4,078 (252) 3,826
BigLottery 'Awards
for
All' 4,439 (336) 4,103
Economic Fighting Fund 6,171 (363) 5,808
Ovenden Initiative 298 298
Emergency
Grants
3,607 3,607
CMBC Money Advice 13,311 13,311
Ling BobProject 1,520 (1,500) 20
THISS - Therapeutic
Intervention
in Secondary Schools 89,886 49,729 (25,998) 113,617
Henry Smith Grant 9,975 (1,2I 6) 8,759
CYP-IAPT &Recruit to Train
Training
&.Supervision
Costs 4,402 21,359 (16,839) 8,922
THIPS - Therapeutic
Interventions
in Primary
Schools 21,321 13,770 (22,707) 12,384
CFFC Grants Comm Found Small
Pot 6,045 6,045
Lottery Funded Money Advice
Project 1,131 38,584 (61,835) (22,120)
Mental Health Workers for YP in
the Home 15,740 20,000 (7,150) 28,590
THIFS 5,782 (1,045) 4,737
PACT - Play &Creative
Therapies 21,440 12,500 (20,152) 13,788
CY Mental Health Training for
Parents 1,721 (245) 1,476
COVID-19 Food Bank 21,374 14,572 (16,892) 19,054
Tudor Trust StaffWellbeing
Grant 2,000 2,000 (1,000) 3,000
StRiCT 3,326 (767) 2,559
Sowerby Bridge Money Advice 185 185
SOS Network Project Calderdale
Suicide Prevention & Self-Harm 1,744 (1,211) 533
CETR/NHS
Calderdale CCG
1,161 (441) 720
Money &Budgeting
Course/CAL
5,558 35,569 (9,817) 31,310
Stronger Neighbourhoods Grant 5,621 31,250 (16,237) 20,634
inspire Project 1,506 55,862 (54,576) 2,792
Liz Gould (North Halifax) 2,910 (810) 2,100
New Providence URC 25,000 25,000
Triple M Fund 1,333 1„333
246,277 331,503 (261,389) 316,391

Unrestricted Restricted Total Funds
Funds Funds 2023
g
Intangible assets 11,831 11,831
Tangible fixed assets 45,823 18,655 64,478
Current assets 149,152 404,090 553,242
Creditors less than 1 year (9,069) (20,458) (29,527)
Net assets ]97,737 402,287 600,024
Unrestricted Restricted Total Funds
Funds Funds 2022
f.
Intangible assets
Tangible fixed assets 49,631 18,684 68,315
Current assets 60,957 300,051 361,008
Creditors less than 1 year (7,176) (2,344) (9,520)
Net assets 103,412 316,391 419,803
22. ANALYSIS OF CHANGES IN NKT DEBT
At At
1 Oct 2022 Cash flows 30Sep 2023
Cash at bank and in hand 301,732 205,026 506,758

2023 2022
K
Income and endowments
Donations
and legacies
Donations 20,575 29,007
Gift aid 3,291 2,474
Grants receivable 492,499 376,163
Grants - Food bank 9,207 14,572
525,572 422,216
Charitable activities
Counselling and money advice fees 125,583 90,452
Play therapy referrals 16,743 10,660
142,326 101,112
Investment income
Bank interest receivable 7,020 1,113
Total income 674,918 524,441

2023 2022
f.
Expenditure
Expenditure
on charitable
activities
Wages and salaries 286&311 254,273
Employer's NIC 16,207 14,308
Pension costs 7,775 7,112
Rent 10)225 8,659
Other establishment 45,814 48,728
Travel expenses 8,258 6,397
Legal and professional fees 4,310 4,118
Telephone 6,988 8,248
Other office costs 2,594 2,935
Amortisation 1,999
Depreciation 10,939 9,454
Grants awarded 1,880 3,717
Food bank 14,645 14,209
Cleaning 2,138 2,537
Sundry expenses 1,217 1,332
Counsellors
outsourcing
73,267 85,349
Bad debts 130 295
494,697 471,671
Total expenditure 494,697 471,671
Net income 180,221 52,770

2023 2022
Expenditure
on
charitable activities
Counselling
Activities undertaken directly
Staff costs 286,311 254,273
Employer's
NIC
16,207 14,308
Pension contributions 7,775 7,112
Counselling
expenses
45,814 48,728
Travel expenses 8,258 6,397
HR consultancy fees 1,592 1,440
Grants awarded 1,880 3,717
Cleaning
and pest control
2,138 2,537
Counsellor
outsourcing
73,163 85,258
443,138 423,770
Support costs
Premises expenses 10,225 8,659
Professional
fees
1,070 1,084
Communications 6,988 8,248
General office 2,594 2,935
Amortisation 1,999
Depreciation 10,939 9,454
Sundry expenses 1,217 1,332
Bank charges 104 91
Bad Debts 130 295
35,266 32,098
Food bank
Activities undertaken directly
Food Bank 14,645 14,209
Governance
costs
Accountancy
fees
1,648 1,594
Expenditure
on
charitable activities 494,697 471,671