Chartty reglstration number 1090543 Compary registration number 04190566 (England and Wales) KEIGHLEY HEALTHY LIVING NETWORK ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 KEIGHLEY HEALTHY LIVING NETWORK LEGAL AND ADMINISTRATIVE INFORMATION Trusteos P M Essler J Drury (Resigned 81111241 J Hahn SSFOrr J Hartley F E Seller S Bartlell S Davison (Appointed 1813124) Chair Vice Chair Treasurer P M Essler S Bartlett S Davison Socrotsry MHey Charity number 1090543 Company number 04190566 Reglsterod offlce 13 Scott Slreel Keighley Wesl Yorkshire BD212JH Audltor BK Plus Audit Limited 52 Sl Johns Lane Halifax Wesl Yorkshire England HXI 28W Bankers Virgin Money The Team at Virgin Money 1 Weslgale Shipley BD18 3SD CCLA Invèstment Managemenl Ltd 80 Cheapside London EC2V 5DZ KEIGHLEY HEALTHY LIVING NETWORK CONTENTS Page Slalemenl from Chair of the Board Trustees, report 2-10 Slalèmenl of trustees, responsibilities 11 Independent auditorfs report 12-15 Slalemenl of financial aclivilies 16-17 Balance sheet 18 Statement of cash flows 19 Notes lo the financial statements 20-39 KEIGHLEY HEALTHY LIVING NETWORK STATEMENT FROM CHAIR OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2024 Like many other voluntary sector organisalions. Keighley Heallhy Living has had an exciting but challenging year. Working closely with the local community, the range of activities offered has been expanded lo provide extra support to people who want lo improve or maintain Iheir heallh and wellbeing. Many of our sessions are oversubscribed demonstrating the need for such provision and clienls often describe how participation in, for example a yoga session, not only provides Ihem with a form of exercise but also encourages them lo try other activities whilsl linking them into a wider community. This in turn has a posilive effect on their mental and physical heallh. We are very much aware of the fact that we don't work in isolalion so in the past year have worked with an increasing number of partners bolh in Keighley and across thè wider Bradford and Craven District. This enables us 10 share expertise and knowledge in the hope that we can address the n8ed5 of a wider range of people. In addition, by working more closely with Ihe health communily in particular a new model of support has been developed using Ihe wide range of skill and expertise within voluntary sector lo address clinical issues in a more inclusive way. None of this happens wilhoul resources both human and financial. We are very fortunate lo have a wonderful team of staff and volunteers who are not only very skilled but a150 passionate about the organisalion. Their dediGalion lo KHL makes il what it is and it is pleasing lo see Ihat during the year have we been able lo recruit high calibre individuals lo new posls with many applicants citing the fa¢1 that they were allracled by the recognition that this is a value driven oiganisalion wilh very slrong communily links. Special recognition must go lo our CEO Melanie Hey who not only provides strong leadership bul also managed lo combine slralegi¢ vision with an eye for detail As these accounts report 2023-24 was a relatively stable financial year for the organi53tlon', demonstrating the successful diversification of our lunding base in parallel with Ihe development of new models of provision. However we operate in an environmgnt where thère are huge financial pressures and are very aware of the fact that not only is much of our funding lime limited bul also increasingly difficult lo access for the future particularly for core services. The situation is closely monilored by staff and Iruslees and we are confident that plans are in place to address any financial challenges in the coming months accepting that il mighl be necessary lo modify programme5 in some instances. I feel incredibly privileged to chair the board of Keigh18y Healthy Living bul could not do this wilhoul the support of other Iru51ees. We are foriunale lo have a group of commilled individuals with ski113 and experience in commissioning and safeguarding through lo HR. finance and business development. Whilst Ihey are willing lo use their expertise lo addres3 any specific issues wilhin Ihe organisalion the cullure is such that their robust conslruclive challenge provide5 assurance that the Ofganisalion is not only fil for purpose bus also for Ihe future. Thank youl Pafflsla £Gs16r Pam Essler Chalr Dale.. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial slalements for Ihe year ended 31 March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply wilh the charity's Memorandum and Articles of Association. the Companies Act 2006 and Accounling and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" leffeclive 1 January 20191. Oblectlvès and actlvities Our Gore purpose is to build strong, thriving and well Gonnected communities. We put thg community at the heart of what we do; enabling local people to have a voice and Ihe ability to influence the declsions we make to positivaly impact their health and wellbeing. Who do we support7 We work with the local community and surrounding areas with a focus on supporting people who are.. Experiencing isolation Experiencing poverty Living with Pfevenlalive health and wellbeing concerns Living with long-term health conditions Young parents and families Living in pain Experiencing mental health challenges Our Aims Work in collaboration to address heallh inequalities Reduce social isolation and loneliness Facilitate a slrong inlegrated community Advocate for and support an integrated health syslem Improve physical and mental health and wellbeing Our Values We act with inlegrily and live out our values. Together, we.. Pulpeoplg fi￿t- People and the community make up the heart of KHL. We are open and accessible lo all. Are undarstanding- We care about those around us and can empathis8. Are Ilexibl8- We adapt to those around us lo make an impact on people's lives. Work wilh others - We collaborale to create networks and broaden opportunitie5 for all. Think creatively- We innovate and think progress with originality. Publlc beneflt In setting our objeGlives and planning our activities all trustees have given sefiOUS consideration lo the Charity Commission's genefal guidance on public benefil and in particular the advancemenl of health, wellbeing and citizenship. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our Servlce$ We deliver a wide range of setvices including.. An extensive limelable of social and physical aclivilies, support groups and informalive sessions. broken down into the following: Social GfOUPS - providing opportunities lo learn skills. build social connections and develop Confidence Lifestyle Change - tackling the essentials of healthy living to more complex health condilions through group classes and one to one health checks and intervention Maternity, Young Parenls and Familie5 SUPPOrting the wellbeing of parents and ¢hildr8n Ihroughout Ihelr paienling journey Delivery of innovative projects linked to specific health condilions or concerns: Mental Heallh Connect - Pfoviding communily based mental health support, and ensuring help is more accessible in our area Rethinking Pain supporting people with long-lefm pain Ihrotsgh health and wellbeing coaching and Informative sessions Blood Pressure Connect - providing non-medical comrnunity-based support to those with diagnosed hypertension Our limelable delivers approximately 40 weekty groups based on exercise, social inleiaclion. peer support and skills development. delivered in-person and online. Our in-person groups are fun al 10+ cenlres across Keighley dislricl and beyond Ihroughoul the week al various times, including afler working hours to ensure our services are accessible lo all communities and individuals in need of support. Achievornents and perfomiance To aGhieve our aims, we offer a wide range of activities based in our cenlre and various outreach sellings. We work with a wide range of parlners, including Gommunity PCNS. members of the loca5 council. healthcare professionals and other community organisalions lo co-design. advise, lead and d81iver multiple projecls to Keighley and surrounding area. Last reporting year, we worked directly with 5,420 people-. We have delivered S,OOO+ hours of social and physical aclivities 53'/u of service users accessed more than one projecV5ervice 96V/u of people have made a p05ilive lifestyle change as a result of allending 89U/o of people have increased confidenr£ since all8nding KHL We delivered 283.5 hours of volunteer training 1,074 new people were inlroduced lo KHL and engaged wtlh a PFoje¢l KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) ICONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 HEADLINE ACHIEVEMENTS KHL has grown significantly during this year and we have buill on our strengths lo provide excellenl 5ervic6s, strong partnerships and demonstrated our impact. We recognise, however. that many people afe still facing challenges with their mental and physical health and this can be exaceibaled by health inequalities and bairiers people are frequenlly facing. Working in coSlaboralion with the ¢ommLÈnily and partners, we will conlinue to develop and offer our services to our local community to enable them lo improve their health and wellbeing. Alongside deliveiing our grass roots services this year, we have committed to work collaboratively to Iiansform projeds lo ensure there is an effective pathway between clinical care and community heallh lo help create an inlegraled heallh and care system. This will be a key focus going forward with the aim of achieving a long-lerm sustained change lo support h8allhier communities. Our key a¢hievemenls this year include.. 11) strengthening our partngtshlps and dèveloping collaboratlve work wilh our local community partnershlps IKolghley, Worth Valley and Wharfedale), our local Prlmary Care Notwork and a wide range of community organisatlon8 across Keighlgy, Ilkley and Bradford. We have been working in partnership lo deliver more seNices in outreach s911ings surrounding Keighley. By doing this, we are able to ensure our reach is diverse and accessible lo those facing heallh inequalities. Our range of programmes provides broad support oplions that address the whole person, not just their clinical diagnosis. (21 Collaboration wlth Lèeds Beckett Unlversity to support the development of a Theory of Chang8 for our Rèthlnking Pain service, leading to a publlshed article in Frontiers and plans for further resoarch next year. The Frontiers paper highlights the posilives and benefits of Incorporaling the voluntary and community seclof in partnership with the clinical sector lo create a 'whole person. approach, in Ihis case, lo create greater peisonalised care for adults living with long-term pain. To view the Frontiers paper, see hllps.'Ilrelhinkingpain.orgls¢ienlifitrpapers1 131 Wè have undertaken an extenslve refurblshment of our building and Improved our facllltles, access and InGIuBlvity. Throughoul this reporting year, one of the biggest projects was the renovation of the KHL building and garden. Work started in May 2023, and was completed in September 2023. This renovation included moving walls to open a new 'Welcome space, and merging Iwo smaller rooms in lo one large space than on be better ulilised by the community. We also renovated the disabled toilet lo be more accessible. and th8 KHL garden is now fully wheelchair friendly. As we were still opeTaling to full capacity throughout this lime, this meant thal a lol of our groups and activities had to be relocated. Through our close partnership Working wilh organisalions across Keighley, we managed lo find suitable alternatives that didn't negatively affect the running of our projects. It was nice lo see participants venturing further afield and expeTiencing different settings. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 (4) We were delighted to receive the Locality award for Transforniing Lives. In November 2023, KHL received Locality s award for Transforming Lives, in recognition of our work in improving the health and wellbeing in our communily. The awafd springboards communily organisalions who have had a significant impact on changing people's lives lo a national level of awareness. ACHIEVEMENTS AND PERFORMANCE Some examples of how we have worked to achieve our aims this financial year.. Work in collaboration to addres8 health Inequalities Focused on increasing awareness and offering communily-based support for specSfic physical and mental heallh conditions including hypertension. cancer. diabeles, etc. strengthened and developed partnerships with other organisations to dellver activities across different communities, breaking down barriers by bringing health into a location wher8 people feel more comfortable. Widened our reach lo work wilh over 20 different community organisalions. Roduco soclal Isolation and lonelines8 Delivered over 40 groups a week that give people the OPPOrtunily lo ¢onnecl, resulting in 890A of visitors feelin9 their social connections have increased. Introduced the Welcome Space as part of our building renovation, which provides our visitors with a place lo connecl socially with others. Developed a number of peer support groups and buill new opportunities for communities lo connecl. Focused on 'special inlerest, courses such as 'Give 11 a Go, which allows gfOUPS ol diverse attendees lo connect socially and try new activities every week. and introducing Brilish Sign Language cou15es. Facilitate a strong Integratod community Invesled in our volunteer pro9ramme. offering trips and 283.5 hours of training to our 27 volunteers. Built stronger collaboration wilh other or9anisalions in Ihe community. lo enable successful signposting and more support for service users. As a result of our Pfograrnmes and services this year, 80Y• of visilors feel more connected lo their community. Advocate for and support an Intsgrated health System Continued lo develop our relationship with local primary care nelwork5 across the Keighley district, in addition lo being a ¢ommunity anchor for the Keighley and Worth Valley Community Partnership, which aims to create initiatives for belter health in Keighley and surrounding areas. Began working with Leeds Beckett Universily in connection with OUT Rethinking Pain project, developing a theory of change for this service. This led lo a published Frontiers paper. showcasing the benefits of incorporating the VCS with the clinical 5eclor lo create a 'whole p&rson' approach. Our Blood Pressure Connect programme partnered wilh local primary care nelwork3 working on lifestyle change inilialivgs with patients with known high blood pres5ui8 and helped in identifying undiagn05ed high blood pressure. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Improve physical and mental health and wellbeing Our servic8 users have accessed over 5.000 hours of social and physical activity through our arranged sessions and groups. Our Mental Health Connect and Rethinking Pain projects have provided over 3.500 1..1 sessions and peer support Delivering a range of education sessions including WRAP, Undefslanding Pain and lifeslyle education. As a result of allending KHL sessions. 720kn ol visitors staled an improvement in their mental heallh. Expanded our offering for mental haalth support and support for pra-natal and posl-nalal mums through the Mental Health Connect and Maternity Circles PTojeGIs. Launched a redesigned 'My Healthy Weight Journey. programme, which included group cookery lessons and 1..1 heallh coaching to promote healthy lifestyle choices. Fundraising practlcos Keighley Heallhy Living Ne￿ork raises funds through grant appliGalions lo charitable Irusls and securin9 commissions for work from slalulory agencies inGluding the local authority. Our main funders are The National Lottery Communities Fund & Awards for All. Bradford Melropolilan District Council. Keighley Towns Fund, Bradford 01stricl Care Trust and the NHS West Yorkshire Integrated Care Board (ICB). Other fundeTS are shown in Ihe annual accounts including, Leeds Comrnunlly Foundation, Garfield Weston, Project 6, HALE, Keighley & Worth Valley Community Partnership, Wharfedale & Silsden Community Partnership. GSve Bradford, the Co-op Local Community Fund, KAWACC. The Brelm's Trust and Bradford VCS Alliance. We are registered with the Fundraising Regulalor and adhere to the Code of fundraising pra¢lic8. Flnanclal revlaw The net income for the year was £299.813, including nel income of £142,440 on unre5tricl8d funds and nel Income of £157,373 on restricted funds after Iransfets. KHL ha5 experlenced another year of growth wilh an increase in bolh Income and project delivery. The Charity has also continued to see an increase in the investment inlo ils building (acquired 2021) through fundlng from Towns Fund (City of Bradford Melropolilan Council) - and this has had a significanl impact on the level of unreslricled funds shown in accounts. The Tfustees are pleased therefore lo report that KHL is in a robust financial position this year and look forward to continuing ils success and develop innovalive services to support and develop a local healthy community. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDIMG DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Reserves pollcy In conjunction with our Financial Procedures Policy the Reserves Policy forffls part of our commitment lo enSUfe the managemenl and allocalion of funds is carried out responsibly to enable Keighley Healthy Living Network lo continue to provide its core services and to secure Ihe viability of the organisation beyond the immediate future. The need lo provide for medium to long term will ensure Ihal we can absort) setbacks and lake advantage of change and opportunity. 11 is the view that we should have sufficient funds lo enable Keighley Healthy Living Network lo exist for a period of time (not less than Ihree months and no more Ihan six monlhs), to enable Ihe devglopmenl of alleTnalive funding stieams. The charily's free reserves, excluding designated funds. restricted funds and fixed assets were £160,115. This represents approximately 1.8 months cover based on expendilure for the year of £1,075,809. This is calculated as below.. 31.3.24 Total funds at 3113124 1,073.843 Less .' Designated lunds (90,471) Le35 = Reslri¢led funds (568,8341 Less . Fixed Assets (254,423) 160.115 With the Charity going Ihrough an unprecedented growlh in turnover and service provision over the last two financial yeafs, it has not been possible to significantly increase the Reserve Funds in suGh a short period lo achieve the 3 10 6 months standing reserves as per Reserves Policy. Trustees hav8 sel a target to hold optimum levels of reserves within 310 5 years. Reserve value at year end wa5 at a level to meet all slatulory, legal and Employee costs. Major rlsk8 The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to miligale exposure lo the major risks. The major risk lo which Keighley Healthy Living Ne￿ork is exposed is non-renewal of grants and loss of income streams. Keighley Healthy Living Network has taken action and developed 2 funding plan and diversified our funding Streams. We have a risk register in place and also include current risks at each board meeting. Insurance and other rSsks Keighley Healthy Living Network carries buildings. public liability. employer's liability and contents inSUTance through Towergate Insurance. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for future poriods rowin concern As staled earlier, Ihe major risk lo which Keighley Heallhy Living Nelwork 15 exposed is the non-renewal of existing funding and1055 of income. Keighley Healthy Living Nelwork is actively seeking lo secure atlernative future funding and ensuring the organisalion 15 ready to be able lo apply for lenderslcontracts relevant to our work. We have also diversified our funding stream5 and are applying for new gTanls. However, as the charity has considerable financial resources. the Iru51eesldireclors believe Ihal the charity is well placed lo manage ils financial risks successfully despite the currenl uncertain economic outlook. The Irusleesldireclors have a reasonable expectation that the charity will adapt lo the current environment and respond lo the needs of the comrnunily and look al measures lo ensufe ongoing su51ainabilily of the organisalion. Over the last ￿0 years we have also increased the number of members on our Board, bringing in expertise in HR, health and safely and links wilh local heallh¢are. Plans for the ulure Kelghley Healthy Llving Network plans to build on our progress and growth to develop and sustain oui projects. We aim lo continue lo slrenglhen ouf partnerships and commit lo meaningful co-d85ign and working together with our community, We are planning lo update Ouf strategic plan and we will have a kay focus on developing our impact and continuing lo advocale and innovate for system change to create an integraled health care system Our key oblectives for Ihe future are.. 1. Building a resilient organisalion 2. Securing funding for our core delivery 3. Continuing lo meet the needs of the community Pro ects ific Plan One of our plans for the future will be to embed the leamin9 from our Rethinking Pain Project and wè will be redesigning our Blood Pressure Connect piojecl using Ihis model. We would like lo combine our social groups and lifeslyle change projects lo create a Healthier Communities project. which really supports people lo move through the stages of ¢hange and make long-lerm sustained lifesiyle changes. We wlll also look lo increase our activities with maternal health and increase Malernily Circles and work supporting families during pr8gnanGy and birth. Envlronm8ntal Change We will continue lo refurbish our building and ¢reale an excellent health and wèllbeing centre in the heart of Keighley with a focu5 on impfoving energy efficiency and reducing impact on the environment. We will respond lo Ihe demands af the current Glimate and adapt to meet the challenggs ahead. Pollcy, Stsff & Infrastructure We have been strengthening our inffaslfuclure and updating policies and procedures. We would like lo carry out an organisational review and look at how growlh has impacted on our organisalion's slfuclure and what changes may be needed. We plan lo continue to strengthen and improve internal systems, including financial management syslems, in addition to further developing and embracing equalily. inclusion and diversity in all we do. We will continue to invest in our team by providing a range of training and development opportunities. staff wellbeing inilialives and creating a learning culture. The learning gained from this past yoar has enabled KHL to develop and expand to roach a wider audience in Kelghley and surroundlng areas. Through this period of growth, we have been able to refl8ct, adapt and manage change Innovatively, and creale a strong plan for our organisation for future years. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 structure, governance and management The charity is a company limited by guaranlee and was formed on 30 March 2001. It is governed by a Memorandum and Articles ofAssocialion a5 amended by special fesolution dated 14 January 2002. The liability of the members in the evenl of the company being wound up is limited lo a sum nol exceeding £1. The Iruslees. who are also the directors for the purpose of company law. and who served during the year and up to the dale of signature of the finanGial stalemenls were= P M Essler J Drury (Resigned 8111124) J Hahn SSFOrr J Hartley F E Setter S 8artlell S Davlson (Appointed 18131241 Recruilmant and appointmgnt of truJtee8 The trustees of Ihe charity are also Ihe directors for the purpose of company law and are appointed by the members at the AGM. We have made changes lo our Truslee re¢ruilmenl methods including the use of Reach Volunteerlng. We have recruited a new Treasurer during the course of this year. We have a strong effective board wilh a good sklll mlx and range of experience. Organisatlonal $lfU¢ture The CEO reporis on the work of the organisalion to the Board of Trustees al least quarterly. The CEO and the Finance Manager also report on the slate of the finances of Keighley Healthy Living Ne￿ork. Any tru51ee can ask for furlher information from staff memb8rs. Day lo day management of fund5, staff buildings. work programmes and development of new initiatives is delegaled to the appropriate Managerls. Staff and volunteers Keighley Healthy Living Nelwork has seen a significant growth in staff numbers, with 28 employed staff recorded al the énd of MarGh 2024, who are responsible for delivering Pfojecls within the centre and in out-reach sellings. We have an excellent staff team who are highly ¢ommilted to the charity. Keighley Healthy Living Ne￿Ork is also supported by a range of volunleers who support our proje¢ls such as our social groups, activilies and reception. In addition, we contract freelance staff lo deliver several of our spe¢iali5ed projects such as exercise classes, art groups, menopause support and bereavement 5UPPOrt. Relationship with widor network Keighley Heallhy Living Network supports the work of the Keighley and Wharfe Valley Community Partnerships, Community Action Bradford and Districl and Locality. These memberships have no impact on the day-lo-day operations of Keighley Healthy Living Ne￿ork. Relationships wlth other organisations Keighley Héalthy Limng Network has no subsidiaries. Keighley Healthy Living Ne￿Ork works in partnership wilh a range of other voluntary. communily and statutory agencies to deliver ils key work programmes. KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Auditor In accordance with Ihe company's articles, a resolution proposing that BK Plus Audit Limiled be roappoinled as auditor of the company will be put at a General Meeting. The Iruslees, report was approved by the Board of Trustees. P M Essler Trustee Date: .ri/,iJ./.Jo.A4.......... 10- KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees who are also the directors of Keighley Healthy Living Ne￿Ork for the purpose of company law, are responsible for preparing the Trustees, Report and the financial slalemenls in accordance with applicable law and Uni18d Kingdom Arxounting Standards (United Kingdom Generally Accepled Accounting Practice). Company Law requires the trustees lo prepare financial statements for each finanGial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and appliGalion of resources. including the ncome and expendilure, of Ihe charitable company for Ihal year. In preparing these financial slalements, the trustees are required lo= select suitable accounting policies and then apply them consistently.. observe the methods and principles in the Charities SORP. make judgemen15 and estimates that are reasonable and prudent- and prepare the financial statements on the going concern basis unless il is inappropriale lo presume that the charity will continue in operation. Tho Iruslees are responsible for keeping adequate accounting records Ihal disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure Ihal the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charily and hence for taking rea50nab18 steps for Ihe prevention and detection of fraud and other ifregularitie5. 11 KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF KEIGHLEY HEALTHY LIVING NETWORK Oplnlon We have audited the financial statements of Keighley Healthy Living Nelwork Ilhe 'charity'l for Ihe year ended 31 March 2024 which comprise the slalemonl of financial aclivilies. Ihe balance Sheet, Ihe slatemenl of cash flows and notes to the financial statemenls. including significanl accoLtnling policies. The financial reporting framework thal has been applied in their prepafation 15 applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 Tha Financial Reporting Standard applicabl8 in th9 UK and R8public of Ireland (United Kingdom Generally Accepted Accounting Praclice). In our opinion. the financial slal8ments- give a Irue and fair view of Ihe slate of the charitable company's affairs as at 31 March 2024 and of Ils incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with Ihe requirements of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with Inlernalional Standafds on Auditing IUKI (ISAS (UK)) and applicable law. Our responsibilities under Ihose standards are further described in Ihe Auditorfs ￿spOnSIbl11119S for the audil of Ihe Iinanci81 stalam&nls section of our ieport. We are independent of the charity in accordance with the ethical requirements Ihal are relevant lo our audil of the financial slatèmenls in th& UK, including the FRC'5 Ethical Standard, and we have fulfilled our other elhical responsibilities in accordance wilh Ihese requirernenls. We believe that the audit evidènc8 w8 have obtained is sufficient and appropriate lo provide a basis for our opinion, Conclusions relatlng to golng concern In audiling the financial statements, we have concluded that the Iruslees, use of Ihe going concern basis of accounting in the preparation of the financial stalemenls is appropriate. Based on the work we have performed, we have not identif￿d any material un¢ertalnlies relating lo events or ondilions Ihal, indlvidually or colleclively, may cast significant doubl on the charily's ability to continue as a going concern for a period of al least twelve month$ ffom when the financial slalemenls are aulhorised for issue. Our responsibilities and the responsibilities of Ihe Iruslees wilh respect to going Goncern are described in the relevant seclions of this report. Other Information The other information compri385 the information included in the annual reporl other than the financial slalemenls and our auditols report thereon. The Iruslees are responsible for the other informalion contained wilhin the annual report. Our opinion on the financial slalemenls does nol cover the other informalion and we do not express any form of assurance conclusion thereon. Our responsibility is lo read the other informalion and, in doing so, consider whether the other informalion is materially inconsislenl wilh Ihe financial slalemenls or our knowledgè obtained in the course of the audit, or otherwise appears lo be materially misslaled. If we identify such material inconsistencies or apparent material misslalements, we are required lo determine whelher this gives rise lo a material misstatemenl in the financial statements themselves. If, based on the work we have performed, we condude that there is a material misslalement of this other informalion, we are required lo report thal fact. We have nothing to report in this regard. Matters on which we are required to report by exception We have nothing lo report in respecl of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if. in our opinion.. Ihe information given in the financial statements is incon51slenl in any material respecl with the IfUStees' report.. or sufficient a¢¢ounting records hav¢ not been kept- or the financial statements are not in ag￿ernent with the accounting records.. or we have not rerKived all the informalion and explanations we iequire for our audil. 12- KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KEIGHLEY HEALTHY LIVING NETWORK Responsibllltles of trusteès As explained more fully in Ihe statement of truslees. responsibilities, the Iruslees, who are also the directors of Ihe charity for the purpose of company law. are responsible for the preparation of the financial slalemenls and for being salisfied Ihal they give a true and fair view, and for suth internal control as the trustees determine is necessary to enable the preparation of financial statements Ihat are ffee from material mi551alemenl. whether due to fraud or error. In preparing the financial slalemenls. Ihe Iruslees are responsible for assessing Ihe charity's ability to continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charilable ￿rnpanY or to cease operations, or have no realislic 211ernalive bul lo do so. Audltorfs responsibilities for the audlt of tho financlal statements We have been appointed as auditor under section 144 of Ihe Chari118s Ad 2011 and report in accordance wilh Ihe Act and relevant regulations made or having effect thoreunder. Ouf objectives are lo obtain reasonable assurance about whelher the financial statements as a whole are free from material misslatemenl. whether due lo fraud or erfor, and lo issue an auditor's report Ihat includes OUT opinion. Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordan¢e with ISAS (UK) will always delect a material misslalemenl when il exists. Misslatemenls can arlse from fraud or error and are considered material if. individually or in the aggregate, they could reasonably be expected lo influence the economic deGi3ions of users taken on the basis of these financial slat8menls. Th8 extent to which our procedures are capable of delecling ifregularities. including fraud, Is detailed below. A further des¢rlplion of our responsibilities is available on the Financial Reporting Council's website al.. hllps'.11 www.fr¢.org.ukJaudilorsresponsibilities. This description forms part of our audilorfs report, 13- KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KEIGHLEY HEALTHY LIVING NETWORK other matters Our approach lo identifying and assessing the risks of material misslalement in respect of irregularities. including ffaud and non-complian¢e with laws and regulations. was a5 follows.. The engagement partner ensured Ihal the engagement leam collectively had the appropriate compelenGe, capabilities and skills to identify or recognise non-compliance with applicable laws and regulalions., We identified the laws and regulations applicable to the company through discussions with directors and other managemenl, and from our commercial knowledge and experience of the industry se¢lor,' We fo¢L5sed on specilic laws and regulations which we considered may have a direct malerial effecl on the financial statements or the operations of the Company. including the Companies Act 2006, laxalion legislation and data protection, anti-bribery, employment, envifonmenlal and health and safety legislation., We 8s5essed Ihe extent of compliance with the laws and regulations idenlified above through making enquiries of management and inspecling legal correspondence.. and Ensured laws and regulations were communicated within Ihe audit leam regularly and the team remained alert lo instances of non-compliance throughout Ihe audit. We asse53ed the susceptibility of the company's financial stalemenls to material misslalemenl. including obtaining an underslanding of how fraud mighl occur, by.. Making enquiries of managemenl as lo where they considered there was a susceplibilily lo fraud. their knowledge of a¢lLtal, suspected and alleged fraud., Considering the internal controls ir) place lo miligale risks of fraud and non-compliance wilh laws and regulations., and Understanding the design of the company's remun8ration policies. To address the risk of fraud through management bias and override of controls, we., Performed analyli¢al procedures to identify any unusual or unexpected relalionships., Tesled journal entries to identify unusual transactions Assessed whether judgements and assumptions made in d8termining ihe accounting estimates set out in note 2 were indicative of potential bias., and Investlgaled the ralionale behind significanl or unusual transactions. In response lo the risks of irregularilies and non-compliance with laws and regulations, we designed proGedur8S which included, but were not limited to.. Agreeing financial statement disclosures lo undertying supporting documenlalion,. Reading Ihe minutes of meetings of those charged with governance., Enquiring of managemenl as ID aclual and potential litigation and claims; and Reviewing correspondence with HMRC, relevant regulators and Ihe company'5 legal advisors. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from the financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to idenlify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulalory and legal Gorrespondencé, if any. Material misslalemenls that arise due to fraud Can be harder lo delecl than Ihose that arise from error as they may involve deliberate concealmenl or collusion. 14- KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF KEIGHLEY HEALTHY LIVING NETWORK Use of our report This report is made solely to the company's members. as a body, in accordance wilh section 391 of the Companie5 Act 2014. Our audit work has been undertaken 50 Ihal we might slate lo the company's members those matleTS we are iequired to slate lo them in an audilorfs report and for no other purpose. To the fullest extenl permilled by law. we do nol accept or assume responsibility lo anyone other than the company and the company's member5 as a body. for our audit work, for this report, or for the opinions we have formed. Victoria Atklnson FCA {Senlor Statutory Auditor) for and on behalf of BK Plus Audlt Limited 1 I O£cLtTrUJ u 20 Lt Chartèred Accountants Statutory Auditor 6IL f I￿ Iluckné 52 Sl Johns Lane Halifax West Yorkshire England HX12BW BK Plus Audit Limited is eligible for appoir)Imenl as audilor of the charily by virtue of ils eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006, 15- KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDEO 31 MARCH 2024 Unr•slrl¢i•d Unf•5trtct•d R•stri¢t•d Idnd• lunds #•fi•ral d•slgn•l•d 2024 2024 Totsl Unr•siilct•d Unrqslriui•d A•ilrlcl•d ftsnds I￿nd8 runds g•n•rnl d••lgnat•d 2023 2023 Totil 2024 2024 202J 2023 Not•* In¢om• ind •ndowm•ni• from.. DoDalLons and1ggael•i S.162 77.108 27,922 21 160 11X* 5.562 Y4,253 1.169.618 1,320.977 27.922 21,160 4,858 82,220 10,120 30,085 2.897 320.351 7,755 078,657 10,126 30,085 478,088 Inv8slm8nl8 Olh8r Incom• Tot•1 In¢om• 131.650 74.253 1.169,718 1.375.821 127.289 476,086 323,248 926,623 Expèndlture on.. 117.730 94,485 863,594 1.07S.809 79.794 253,381 298.940 632.119 Tolil qxp•ndltur• 117,730 94,485 86J.591 1.07S.809 79,798 253,3$1 298,940 632.119 tl•l lTh¢om•llexp•ndltur•l 13.930 120.2321 3Q6.J24 299.812 47.491 222.705 24.306 284,$04 Transfels b0tW8en I￿ndS 100.277 1239.0751 138,798 75,544 30.736 1108.2801 Net mo¥•ment Ir4 lundA 10 114,197 1259.3071 444.922 299.012 123.035 253.441 181.9721 2Y,504 Roconclll•tlofi ol Idnd¥'. Fund balance# ul 1 Aprll 2023 300.341 319.778 123.912 774.031 177.308 96.337 205.884 479.$27 Fund bal*nc•s 4t )1 March 2024 414,638 .471 589.934 1.073,049 3W.341 349.778 123.912 774.031 16- KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF FINANCIALACTIVITIES ICONTINUEDI INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Th• glal•m•nl of Ilnwnciol actfvrt￿s kncludes apqwns and1061¢s ff•cogniied Mi Ihe yeAr. Al in¢4n• and w•ndrfur• rt¢ilv• fiom rA￿l￿WIng ac1￿￿109. 17- KEIGHLEY HEALTHY LIVING NETWORK BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixod assets Tangible assels 14 254,423 170,854 Current assets Debtors Cash at bank and in hand 15 183,032 681,181 44,641 636,232 864.213 680,873 Credltors: amounts falllng due wlthin one yèar 16 (44,793) {77,6961 Net Gurrant ass8ts 819,420 603,177 Total assets less current liablllti08 1,073.843 774,031 Nel assets oxcludlng pension Ilablllty 1,073,843 774,031 Tho fund15 of the charity Reslricled income funds Unre51rlcled funds - general Unrestricted funds - designated 19 568,834 414,538 90,471 123.912 300,341 349,778 20 1.073,843 774,031 The Company is enlitled lo the 8xemplion from Ihe audit requiremenl contained in seclion 477 of th8 Companies Act 2006, for the year ended 31 March 2024. although an audit has been carried out under section 144 of th8 Charities Act 2011. The directors acknowledge their responsibilities for complying with the r8quiremenls of the Companies Act 2006 with respect lo accounting records and the preparation of financial statements. The fflembers have nDI required the company to obtain an audit of its financial statements under the requiremenls of the Companies Act 2006, for Ihe year in question in arKordance with section 476. These financial slalements have been prepared in accordance with the provisions applicable lo companles Subject lo the small companies regime. The financial slalemenls were approved by the trustee5 on .. P M Essler Trusteo Company regislralion number 04190566 (England and Wales) 18- KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operatin9 activities Cash generated from operations 25 108,469 398,927 Inve$tlng aGtlvltio8 Puichase of tangible fixed assets Investment income received (91.442) 27,922 10.126 Ngt cash lused in)Igenerated from Snvestln9 activities (63,5201 10,126 Not cash used In flnancin9 actlvities Net Increase in cash and cash equlvalents 44,949 409,053 Cash and cash equivalents al beginning ol year 636,232 227,179 Cash and cash equlvalents at end of year 681.181 636,232 19- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles Charity Information Keighley Healthy Living Ne￿Ork is a privale company limiled by guarantee incorporated in England and Wales. The fegistered office is 13 Scott Slreel, Kèighley, West Yorkshire, BD212JH. 1.1 Aecountlng Gonvenlion The financial slatemenls have been prepared in accordance with the charity's Memofandum and Articles of Association. the Companies AGI 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing théir accoun15 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" leffeclive 1 January 2019}. The charity is a Public Benefit Enlily as defined by FRS 102. The financial statements are prepared in sterling. which is Ihe functional currenGy of the charily. Monetary amounls in these financial slalements are rounded lo Ihe nearest £. The financial statements have been prepared under the historical cost convention, Imodified lo include the revaluation of freehold properties and lo include inveslmenl properties and certain financial instruments al falr valuel. The principal accounting policies adopted are set out below. 1.2 Going concern At the lime of approving the financial slalemenls. the Iruslees have a reasonable expeclalion Ihal the charlty has adequate resources to continue in operational existence for the foreseeable future. Thus the Iruslees continue lo adopt the going concern basis of accounling in preparing the financial slalemenls, 1.3 Charltsblo funds Unreslficled funds are available for use al the discretion of the Iruslees in furtherance of their charitable objectives. Restricted funds are subjecl lo specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the reslricled lund5 ar8 sel out in Ihe notes to the financial stalemenls. 1.4 Incomg Income is recognised when the Gharily is legally entitled to it after any performance condillons have been mel, the amounts can be measured reliably. and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donalion. unless performance conditions require deferral of the amounl. Income lax recoverable in relation to donations received undei Gift Aid or deeds of covenant is recognised at Ihe lime of the donation. Legacies are recogni5ed on receipt Qf Otherwise if the charily has been notified of an impending dislribulion, the amount is known, and receipi is expected. If the amount is not known, the legacy is Ir8aled as a contingent asset. -20- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcles (Contlnued) 1.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer pconomic benefit to a third party. il is probable that a transfer of economic benefils will be required in seltlemenl. and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs of each activity are made up of the lotal of direct cosls and shared costs, including support costs involved in undertaking each aclivity. Direct cosls allribulable lo a single aolivily are allocated directly lo that activity. Shared cos15 which contribute to more than one activity and 8UPPOrt costs which are not allribulable lo a singbe activity are apportioned between those activities on a basis ¢onsislenl with the use of resources. Cenlral staff cosls are allocaled on Ihe basis of lime spent, and depreciation charges are allocated on th8 Portion of Ihe asset's use. 1.6 Tangible fixgd assets Tangible fix6d assets are initially measured al cost and subsequen15y measured at cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as lo write off the cost or valuation of ass8ls less Iheir residual valuès over their useful lives on the following bases.. Freehold land and buildings Plant and equipment Fixtures and fillings Computers Office Furniture Slraighl line over 50 years 25Vh on reducing balance 25Yo on reducing balance Slraighl line over 3 years 250A on reducing balance The gain or loss arising on the disposal of an a5sel is determined as the difference between the sale proceeds and the carrying value of the asset. and is recognised in the slalemenl of financial activities. 1.7 Impalrment of flxed assets At each reporting end dale. the charily reviews the carrying amounls of ils tangible assets lo determine whelher thère is any indication thal those assels have suffered an impairmenl loss. If any such indication exists, thè rècoverable amount of the asset is eslimaled in order lo determin8 th8 exlenl of the impairment loss (if any). 1.8 Ca$h and Gash equlvalents Cash and cash equivalents include cash in hand, d8POSlts held al call with banks, other short-lerm liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financlal instruments The charity ha5 elected to apply the provisions of Section 11 'Basic Financial Instruments, and Sedion 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial Inslrumenls are recognised in the Gharity's balanca sheet when the charily becomes party lo the conlraclual proviS￿nS of the inslrumenl. Flnancial assets and liabilities are offsel, with Ihe net amounts presented in the financial stalemenls, when Iheie is a legally enforceable right to Sel off the recognised amounls and there is an intention lo setlle on a nel basis or to realise the assel and settle the liability simultaneously. 21 KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles Icontinued) 8asic flnanclal assets Basic financial asset5. which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement conslitules a financing Iransaclion. where the transaction is measured al the present value of Ihe future receipts discounted al a markel rate of inleresl. Financial assets classified as receivable within one year are not amortised. Basic Ilnanclal liabilitles Basic financial liabilitie5, including Cfeditors and bank loans are initially recognised al transaction price unless the arrangement conslilutes a financing IfansaGlion. where the debt instrument is measured al the present value of the future payments discounled al a market rate of inl8resl. Financial liabilities classified as payable within one year are not amorlised. Debt instruments are subsequently carfied at amortised Cost. using th8 effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in Ihe ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they are presented as non-current liabililies. Trade Cfedilors are recognised initially at transaction price and subsequently mèasured at amortised cost using the effe¢tlve inlerest method. Derecognltlon ol finonclal liabllllies Financial liabilities are derecognised when Ihe charity's contractual obligalions explre OT are discharged or cancelled. 1.10 Employee benelits The cost of any unused holiday enlillement is recognised in the period in whlch the employee's services are received. Termination beneflls are recognised immediately as an expense when Ihe ¢harily is demonstrably commilled lo terminate the employment of an employee or to provide terminalion benefits. 1.11 Retlroment beneflts Payments lo defined contribulion retirement benefit schemes are charged as an expense as thèy fall duè. Crllical accounting estimate8 and judgements In the application of the charity's accounting policies, Ihe Irus188s are required lo make judgem8n15, eslimales and assumptions about the carrying amount of assets and liabililies Ihal are nol readily apparent from other sources. The eslimales and associaled assumptions are based on historical experience and olhor faclor5 that are considered lo be relevant. Actual results may differ from these eslimales. The eslimales and underlying assumptions are reviewed on an ongoing basis. RevisSons to accounting eslimales are recognised in the period in which the estimate is revised where the revision affects only Ihal period, or in the period of the revision and fulure periods whefe the revision affects both current and future periods. -22- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donatlons and legacles Unrestricted Re5tr1cted funds funds 2024 2024 Totsl Unrestricted Restricted fund¥ funds 2023 2023 Total 2024 2023 Donations and gifts 5,462 100 5,562 4,858 2,897 7,755 -23- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 In¢om• Irom chRrltwblè actl¥ltl•s Ufir¢slrfet•dUnf•¥trl¢thd R•strtct•d lunds lufidl funds g•n•AI d•8lun*l•d 2024 2024 Tol•l Unr•strlct•d Unr•itrl¢i•*J R•itrl¢t•d lunds g•ft•r•l d￿l￿n•t•d 2023 Z023 Total 2924 1024 2023 202J Charllablo athfviii¢• knccfflo 77.108 74.263 1.189.818 1.320.977 82,220 476,086 32Q,351 678.8S7 -24- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from investments Unrestricted Unrestricted funds funds 2024 2023 Interest receivable 27,922 10,126 Other income Unr8strictsd Unrestrlcted funds funds 2024 2023 Rental income Miscellaneous income 20,989 171 28,847 1,238 21.160 30,085 -25- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendlture on ch4Titable actlvities Charitablg actlvities 2024 Charitsblg activltles 2023 Dlrect costs staff costs Depreciation and impairment Rgnl and premis8s Repairs and maintenance Office costs Adverfisin9 and marketing Training Motor and travel Aclivily and resour¢e8 Tutor5 Subcontractors Slaff and volunteer costs Sutss¢riptions Legal and pfofessional Bad debts Bank charges and Interest Sundrie3 570,103 7,873 46,164 31,181 3.983 9.195 3.761 23 20.742 102.647 228,823 4,695 333 17,295 364,376 6,025 27.609 56,234 8,183 2,573 3,091 10,910 90,465 40,020 6.427 1,057 7,165 835 52 9.649 5,752 1,056,719 630,722 Grant funding of activities (see note 8) 11.290 1,397 Sharo of support and governanco costs (see note 91 Governance 7,800 1.075,809 632,119 Analysls by fund Unreslricled funds - general Unrestricted funds - designaled ReslriGted funds 117,730 94,485 863,594 79,798 253,381 298,940 1,075,809 632,119 -26- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Grants payable Charitable activitles 2024 Charitable actlvltieg 2023 Grants to institutions (3 grantsl-. Bracken Bank & District Community As$ocialion Highfield Communily Association People First Keighley and Cravèn The Shed Oakworth Haworth Central Park Bowling Nabula Girls Group 500 4,990 797 100 1,300 5,000 11,290 1,397 Support costs allocated to actlvilie8 Charitable activitles 2024 Total 2023 Governance 7,800 2024 2023 Governance costs comprise: Audit fees 7,800 7,800 10 Net movèment in funds 2024 2023 The net movement in funds is slated after chargingl{crediling): Fees payable for the audit of Ihe charily's financial 5talemenls Depreciation of owned tangible fixed assets 7,800 7.873 6,025 11 Trusteos None of the Iruslees (or any persons connected wilh them) received any remuneration or benefits from th6 charity during the year. During Ihe year the charity purchased Iruslees indemnity insurance al a cost of £447. 27- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Employees The average monthly number of employees during ihe yearwas.. 2024 Number 2023 Number Chafltable slaff 25 20 Employment costs 2024 2023 Wages and salaries Social secuflty costs other pension cosls 519,894 36,438 13,771 335,287 20,803 8,306 570,103 364,376 There were no employees whose annual remuneration was mofe than £60,000. Remuneratlon of key management personnol The iemuneralion of key management personnel was as follows: 2024 2023 Aggrègate compensation 50,784 45,183 The managem8nt of Ihe charity have been identified as.. Chief Execulive Officer (Key management) Programme Manager (Relhinking Pain} Programme Manager(Social Groups) Project Development Manager (Mental Health) Project Manager (Lifestyle Changel Facilities and IT Manager Young Parents & Families Health & Wellbeing Project Coordinalor Melanie Hey Kerry Pag Bridget La Fauci Candy Squire-watt Helen Maguire Dan Brannan Flora Jennings 13 Taxation The charity is exempt from laxalion on its aclivi118s because all its income is applied for charitable purposes. -28- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Tanglblg fixed assets Freehold l•nd Fixlures and and bulldings fittlngs ComputeT5 Office Furnitur• Total Cost At 1 April 2023 Additions 177,010 90.569 598 14,473 873 10,665 202,746 91,442 Al 31 March 2024 267,579 598 15,346 10,665 294.188 Depreciatlon and Impairment Al 1 Aprll 2023 Depreciation Charged in the year 10.620 5.351 598 10.009 2,522 10,665 31.892 7,873 At 31 March 2024 15,971 598 12,531 10,665 39,765 Carrying amount Al 31 March 2024 251.608 2,815 254.423 Al 31 March 2023 166,390 4,464 170,854 15 Debtors 2024 2023 Amount8 falling due wlthin one ygar: Trade deblors Prepayments and accrued income 181,482 1,550 40,878 3,763 183,032 44,641 16 Cr•dltorn: amounts falling due within one yèar 2024 2023 Notss Deferred income Other creditors Accruals and deferred income 17 24,748 47,046 5,902 31.084 13,709 44,793 77,696 17 Doferred income 2024 2023 Other deferred income 24,748 -29- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Deferred incomè (Contlnuedl Deferred in¢ome is included in the financial slalemenls as follows-. 2024 2023 Deferred income is included within: Current liabilities 24,748 Movements in the year.. Deferred income at 1 April 2023 Released from previous periods Resoufcès deferred in the year 24,748 (24.748) 24.748 Deferred income at 31 March 2024 24,748 18 Retlroment benellt schemes 2024 2023 Defined contrlbution $chome8 Charge lo profit or loss in respect of defined ¢onlribulion schemes 13,771 8.306 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund, -30- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 R•strl¢t•d furt0• The feslo¢lod fvnds ol th• ¢h¥ity tomwhe thè b•lan¢¢s 01 donalion¥ wd grnTh1¥ hpkl Iru*l subJ8d io SpeC￿￿￿￿d￿￿rtS by donois 88 lo how Ihey may b¢ u$ed. At 1 Aprll 2023 Incomlng r•sotsrcei R••ourc •xpond•d Tr•n•f• G•ln* •n4 At 31 March 2024 K¥lghl¢y & Il¥*rth V8llBy C¢rnmunNy Partnershlp IHoslirvJl K81ghley & Worth Val*¥ ConNnun51y Pgrtner5hlpABCD Granls #l IH0511ngl K¥ighl6y & Worth Volhy C¢trmunHy Partnorsh*ABCD Gr•ftls #2 IHo8llng1 Bradloid MOC LCS GI￿16 Thè National Lollery C¢mmunHy Fund. CONNECT K•*hlty Co-op Local Community Fund CDJI ol Living UKSPF Garfleld Wesl¢n Hoallhy Holl¢Jay$ K-CAN IKawKrl Ke￿￿kY Towni Fund KHL Bulldlng Fund KHL Hvallh Ch•e%i Kttkjhky & Worth Valloy Commundy P•rth¢rnhlp, KHL Ywng Parenls GfOUP LCF Local C•r• Dlreci. Dlgrfal Hubs LCF AWC comrnunty Gianis NHS Char1118s Togelhef Klalemlly ClrGl¢¥ CORE20PLVSS Bradlord Ul&lrid Core Tfusl Menlal He4Ah Tr￿s1oM￿l9n The N41bn41 Lollery Communlly Fund Th8 NalbnBI Lottery Community Fund Awards loiAII. ThrN*I9 ComunNle 30.212 124,4861 5.747 25,010 16.d911 16,5001 12.019 20.C 21.154 71.178 2.041 19.5001 122.5011 173,5211 10.500 56 12.3431 2.041 1.405 11.4471 1531 20.000 825 20.000 130 6,460 7,5?3 746 14,000 1,050 11.5451 1.982 lQ4.659 3.250 18.5381 12,5041 14.OllO 190.5701 s.o 19.8991 2.484 15.295 13.493 7,415 14.SC4) 10,639 113.4831 16,993 144,793 88.589 414 2tsJ.000 1143.7961 14091 0.833 (9.8331 31 KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 10 ft•blrlct•d lunds Icgntlnufrdl ProJ•¢l 6, PAlhway# RelhlnkSno Poln RV1h￿kIng Paln- Ex•rcts• Cl￿• Tha Bio1rn8 Truil Thornbury C•nlf• Thri¥ino CommunNy.Aw*id$ forAII V•rsus Aflhnlls Young Poienl1' EmBr9•ft¢y F￿rf 13.8181 Is.￿0 557.091 (9.0091 1528.6501 21.000 14.9921 2,375 266.549 21,000 2,498 236,108 182 20.ODD 1.240 856 l.S86 1.068 13461 13121 123,912 1.189.716 1863.5941 1138,7881 S68,834 .32. KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 11 R•itrf¢t•d ICoThllnu•dl Pit¥bu8 year". Incomlny rn8our¢•s R•iourc•• •xp•#d•d Tr•nihr8 GAln• •nd At 31 M4rch Fo*$•¥ 2023 2022 C8MOC- Covld 19 Ém•rg•n¢y CBMDC. Dlgllal Hubs CBMOC- Klck614rt 2021 8fadlord MDC LCS Granis Cfrop- f•ekiing Foed Poverty Glv• 8r•dlord Gr¢gg6 Found4lbn H•gllhy Holldgy Kehh ThompBoD CentF• IHosllng1 Kelphlby Town Fuad KHL Buildho Fund LCF Locol Caf• Otrecl, D*ii•l Hvba LCF H•allhy Hearfs LCF AWC Cornmunhy H••llh NHS ChafNle5 Togelhar Lloyds Bank Fuundalbn Mentsp fÈdford Olslilcl Care Thjsl Menlol H•ann T1￿110M￿￿￿ MOda1￿Y Pqmnerships Ploirl$ons Found8ikft Th& Nallonal Loll•ry CommLnrty Fund NHS 8radlor4 0151rkl & Cf0ven CCG Playvrs of Peopte'6 Poilcode Lotiery Play Bradlord Powei ID Ch8n98 Prtsl8cI 6. Palhways 5angal Community Q•nlr• 2.491 I2.￿0 2,£￿9 1.636 118 io.c 1.680 174S1 12,4911 112.4001 6,163 31.207 S.063 31,438 1.403 9,943 1671 11,e8Ql 1.269 435 2,268 20.587 9,674 I,￿0 435 4.250 4.552 2.472 1.982 4.038 9.866 6.073 7.867 1e.073 21.977 2.484 16,0731 IS,LVJ SD.QOU 32.647 7.592 46.590 34.482 1.260 IS,29S 13.463 1,335 1.zeo IQO.OLh) 88,569 26.16D 0.068 1.273 61.861 9.776 1.892 4.049 408 125,7521 S4,ISi 55.604 594 161.8611 414 .775 11.8921 4.049 22,6eo 1s.tyyj 13.8161 3.640 13,6401 KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 R••t￿Gt￿d lund¥ lcpntlnuédl Sov•i¢lgn Heallhcwyt 7h• Brelmi Tiu¥l The Leap Thombury Cenlre r$usArthillls Wakefleld CCG l ￿￿81￿Y Young p•i•nis' Emeig¥nG¥ Fund 2.185 2.46Z 57 162 3.820 5.985 2A 4,992 1571 182 1.586 4.871 7.105 1S,9651 1,068 205.8B4 323.248 29e.940 1lQ8.2801 123.912 The charity fundlng lof Relhlnklng PAin bBfrn reallocated durNlg Iho ygw. frorn w)reslrided desWJnaled I￿￿$ to r•stric¢ed lund¥. Thls 18 ID Tollgct Ihe chang• In nalure of the lundlng Irom • 4¢vtloprr*nlal plltsl. to a sinJcluf¢d provlsion pl SI￿$. The unFe51iitled des￿n￿ld lund balart￿ uNied IoNBrd 013113123 01 E238,lOB, hol lhere￿Ie bien Irgn618rr•d Into i•$trkted lunds. •$ perth• obo¥•. Adpaeiipllon ol ea¢* re&lrl¢l•d lund li Shown hh>w'. ¢BMOC- Llvlng W•ll- Tow4ids oldei peoplès a¢1￿￿185 lrteludkn9 Lhfhg Wol. Cornectlng CoTMIWAbs And Skill Sr￿ Pl￿GIS. H•olthy Holl¢•ys- Fundlng Irom PIAFP and Loeds com￿.unNY FoundJlloD f¢y Heallhy Hol(d8yS. K•lghloy Town Fund- C8pilal lundin9 for refuibishrnanl Cf parf ol lh• building KHL 8ulldlng Fund. Ftsndlng liom C8MDC and Pcwor 10 Chang¢ along wilh olhw Ind￿11￿Ual donatons i¢wrds lo r•furbishmènl ol Scom Slrèel, LCF Dlqllal Hub8. Conn•GI Digital He3Hh and ￿lIbeing Pioyr*mm8 (Dhjrtal HUDS). LCF K•lghl•y Com. H••lth- LKeslyle Chanyt Pro9ravrne. L¢vd8 Ho¥plt41 Charlly- Tarkling heaNh inequw1il￿Y exacerbaled by 19. ￿rk￿l9 wlh fj. C)r8rn Rewurcé and Roshnl Ghw. M•ntsl H*alth Traniformatlon- Aparfnorshlp proied wovlding community mental ho•ttTh SUPPOrt as plrf ol Ihg whler meni•l heallh ITan$tsrmalbn proyrAmm• Natlon41 Lotlgry Communlty Fund- CONNECT KÈikhby- projed lo iedtsce ioDeliness and inCrna￿ communty connedion. Prol•Gt 8- Kéighlty Pelhw8ys. Yh8 Brelmj fr¥ii- Salary C¢nlrfbLrthin for cuelsupport slaff. Thornbury C•nlrfr- Inl&9r&l4d Communitie5 Progr8mmelC0mrnunrty Engagtmenl Proied. V¥rs¥8 Arthillll - Sporf England gtant for MSK exerrisè dellvery Jnd peei support. Youn9 P8ront8 Emgrgqncy Fund . gonalbn lo mth*¢ lunds avaIl3b￿ loyoun9 p¥¢nts li n••d ol osllist￿. KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 20 Unrestrlcted fund¥. d•slqn*t•d These 8ro unraslrfci•d l￿d$ whkh wr• mAienal to I￿ ch¥Ny'¥a¢ii¥ill•$. Al l Aprll 202) Incomlny 11gtsourcg5 r•sou￿•1 •xp•ndbd Tr•nsl•r4 At JI Ma￿h 2024 A*edJl¢ CommunKy P•rtn8rshlp MSK Ploj￿1 8r•dfoid MDC ARF Dlgrtal Hubs Art 4 All Prole¢l 2020 Healthy Hearts (Acl ai On•} HypertenBlon 8lo¢d Pr¢$6ure PFoi•cl Lrf8slyl8 Ch•ng¢ Proled 2023 4 2024 MoFrlsons C¢ok 8nd eat MSK Projacl P•w¢i lo ¢hBnge- R•$lll8nc• Fur*llng R•ihlnklno Paln Sy8lem Connoctor ￿lIb*1Th9 Takodway Tonder W#im Spa￿$ harf• V•ll•y Palhwgy$ Young P•r•ni Prolecl 2023.202S 20.319 11.5451 8.479 3.314 120,3191 3,090 18,B221 11,5451 14,0951 112,6751 16.4951 6,438 9.385 24 14.824 18,536 821 20.319 16.009 3.109 5,965 4.355 236.108 10.597 1,3es 12.2881 18,7301 14,$551 2.76$ 1238.1081 10.0 36,007 2,738 7.500 110.2091 10,288 24,593 3.643 7,333 12,309 1951 17.3901 124.5361 7,223 36.84$ 24è.778 74,253 194,4851 1239,0751 90.471 KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS 2025 61.B61 12.480 141.5421 114.0251 20.315 6.487 24 5,433 J1S 6.479 15,1061 5.082 6,073 3.314 18,OD9 3.10P 5,965 1S,761 8,086 5.965 1,892 14.9571 ?0.000 390.277 IS,6451 1IY,1691 119.4031 4,355 236,108 10,597 1,000 7.223 38.845 7.500 25.050 12771 11.79S 96.J37 476.086 1253.3811 30.736 349.778 KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Unr••lrlGt•d fund The unr86lrtct•d fvnds ol lh• ¢h4rlly lh• unexpond•d balanc•1 of donal￿¥ gr￿ts thttkh ¥6 noi subS•di• ¥p•cfflG Gond*h￿l by donorn and gAni¢r• 9$ lo how they may bfj us•d. Al 4 Aprll 2025 Incomlng R•souic•i ourc•¥ •xp•nd•d Tr•n8fvr6 G•ln• and At J1 March 1051•S 2024 G8ner•l luftd$ G•n•ral fufids- FLxèdAssel8 129,481 170.e54 40.20 91.442 1109.8511 17.8731 10D,277 160.115 254,423 0.341 131,650 117,730 100,277 414,628 Pr•¥loui y•ar'. At 1 Aprfl 2022 IncornlAg r••o¥rG R•$ourc•8 •xp•nd•d Tr*n¥f• Oiln• ind At 31 M4r¢h lo$8•1 2023 G•n•ril Fund G•n•ral Fund- Flx•dA85eti 427 178.879 127.289 n.773 ,026 75.544 129,487 170,6S4 177. 127.289 79.798 75,544 300.341 -37- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Analysls of net assets between funds Unr8stri¢ted Unrestricted funds fttndg general designated 2024 2024 Restricted funds Totsl 2024 2024 At 31 March 2024: Tangible assets Current assetsl(liabililies) 254,423 160,115 254,423 819,420 90.471 568.834 414,538 90,471 568.834 1,073,843 Unre3tricted Unrostrlcted funds funds general deslgnatgd 2023 2023 Restrlctod funds Total 2023 2023 At 31 March 2023: Tangible assets Curfent asselsl{liabililies) 170,854 129,487 170,854 603,177 349.778 123.912 300.341 349,778 123,912 774,031 23 Operating lease commitments Lessee 2024 2023 Within one year Between two and five years 982 1,228 2,210 Lessor 24 Rolatsd party transactions There were no disclosable rolaled party transactions during the year (2023 _ none). -38- KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS 32,878 50,898 24.748 Cash generated Irom operation* 108.4S9 398,927 26 Analysis of changes in net funds The charity had no material debt during the year. 39-