Company reglstration number 041905661England and Wales) Charity reglstration number 1090543 (England and Wales) KEIGHLEY HEALTHY LIVING NETWORK ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
KEIGHLEY HEALTHY LIVING NETWORK LEGAL AND ADMINISTRATIVE INFORMATION Trustees P M Essler J Hahn SSFOrr F E Setter S Bartlett S Davison J Hartley Chalr Vice Chair Treasurer P M Essler S Bartlett S Davison Secretary Melanie Hey Charity number 1090543 Company numbar 04190566 Reglslered offlce 13 Scott Street Keighley Wesl Yorkshire BD212JH Auditor BK Plus Audit Limiled 52 Sl Johns Lane Halifax West Yorkshire England HX12BW Bankers Virgin Money The Team at Virgin Money 1 Weslgale Shipley 8D18 3SD CCLA Inveslmenl Management Ltd 80 Cheapside London EC2V 5DZ
KEIGHLEY HEALTHY LIVING NETWORK CONTENTS Page Trustees, report Slatement of trustees, responsibilities 11 I ndependenl auditor's report 12-15 Slalemenl of financial activities 16-17 Balance sheet 18 Slalemenl of cash flows 19 Notes to the financial slatemenls 20-36
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees presenl their annual report and financial statements for the year ended 31 March 2025. The financial slalemenls have been prepared in accordance wilh Ihe accounting policies sel oul in note 1 to the financial statements and comply wilh the charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Slalemenl of Recommended Praclice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" {effective 1 January 2019). Objectives and activities Our core Purpose Is to bulld strong, thrlving and well-connected communities, We put the community at the heart of what we do. empowering local people to have a voice and the abllity to influence the decisions we make to positively impact their health and wellbeing. Our mlssion To improve physical and menlal heallh and wellbeing To reduce social isolation and loneliness To facilitate a strong integrated community To work in collaboration lo address heallh inequalities To advocal8 for and support an integraled health system Our values KHL put people first- people and Ihe community make up the heart of KHL. We are open and accessible to all. KHL are understanding - we care about those around us and can empalhise. KHL are flexlble - we adapt lo those around us to make an impact on people's lives. KHL work wlth others - we collaborate to create networks and broaden opportunities. KHL think creatlvely we innovate and progress with originality. Who do we support? People experiencing Isolation People experiencing poverty People wilh preventative health and wellbeing concerns People living with long-term heallh Condilions Young parents and families Peoplo living in pain People experiencing mental health challenges
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Who we are KHL is a charity that provides inclusive opportunilies lo improve the physical and menlal health and wellbeing of people living in our local community. We are proud to be rooted in the heart of Keighl8y, Wesl Yorkshire and our centre offers a friendly, welcoming and accessible space for personal growth and building connections. We deliver a wide range of projects across Keighley and the wider Bradford district, shaped by local health and social priorities. Our weekly timetable provides over 40 groups and classes. alongside personalised health and wellbeing coaching, one-to-one support, and signposting to local services. We use local health data lo create and deliver inilialives lo meet the needs of the local community and to work towards achieving suslained change. We listen and understand the challenges our communities face, and build on their strengths to cre81e meaningful impact, Alongside our day-to-day delivery of aclivities, we work in partnershlp with a variely of other organisalions, including local authorities, GP practices, NHS services and charities. Our approach DELIVERY MODEL UNDERPINNINO PRINCIPLES On• io 01 oTrd oall* coochlThg trJ1Sobull¥e raeiteg Opportunltlas for loclal Intera¢tlonJ and ¢ommunlty connectlon8 Actlyltl88 to bulld sklllg, confldenc• and knowledg? A¢iwltl•s ¢QVf Oiv•rslty i•och EdYCl ond skSlls d¢Y8Topmeni En¢ovrtsg& poor ond 160.1¥a &uppoa OUR FOCUS ¢reatlng Ilnk9 wlth cllnlcal and othor servl¢g5 Opportunltlo for Ilfe8tyle ¢hangg Slonposiing Advwole lor SySIOm¢hoilgè OUTCOMES 4 HwlU)bw¢4x)YNnkho1
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Healthy Communilies Our Heallhy Communilies projecl promotes both physical and mental wellbeing by offering tailored support that slrenglhens social connections and encourages positive lifestyle changes. We deliver over 40 group sessions, courses. and one-lo-one support opportunities, creating accessible pathways for people lo improve their health and feel more connected. Rethinking Pain Rathinking Pain is a community-based service for adults living with long-term pain, enabling people in the Bradford and Craven area lo belter manage pain through understanding exercise, sleep, diet and more. Mental Health Connect Mental Heallh Connect enhances the current mental health support that is available in Ihe local area and makes it more accessible to the community Ihrough one lo ones, group sessions, exercise and WRAP. Maternily,Young ParentsThrough our Maleinity Circles and T-Nalal projects, we provide support with pregnancy and and Families parenting journeys. baby's health and development and building important social connections that will help families lo navigate the challenges of parenlhood. Blood Pressure Connect Blood Pressure Connect is a free, local project designed lo support individuals who h8ve been advised by Iheir GP or health professional Ihat their blood pressure is above the normal range. The project offers personalised one-lo-one coaching and practical lifesiyle support to help manage and improve blood pressure through positive, sustainable changes. MAST MAST {Multi-Agency Support Team) supports palienls at Bradford Royal Infirmary, Airedala General Hospital, and in the community after discharge. Referred directly by hospital staff, we work alongside trusted partners to provide peer-led supporl that helps individuals addr8ss th8 root causes of frequent hospital visits. Kelghley Pathways Keighley Pathways works with people who ar8 facing challenges and feel they mlghl be al 8 crisis poinl. The service offers both face-to-face and telephone appointments to provide specialist advice around a range of social issues. information, and referrals to local seNiGes. Takeaways We are supporting fast food takeaways in Ihe Bradford district lo develop a healthy approach lo the food they sell. During Ihe project, we are offering one lo one business coaching lo implemenl small cost-effeclive changes, nulrilional advice and support for menus and promotional materials, with the goal of encouraging vendors to offer healthier options. KCAN Thè KCAN project improves aCsS to health support by placing trained 'heallh champions, in local community Gentres. Charnpions offer basic guidance on issues like cancer 8warenes5, smoking cessalion, diet, and fitness, and can signpost people to specialisl services when needed.
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance KHL has continued lo grow and develop during the year. We have also consolidated several of our systems to support our infrastruclure and to help us really demonslrale our impact. We have continued to develop innovative projects that explore how clinical care can be effeclively connected to community- based support and looking al ways to create an integrated system that really helps meel Ihe needs of the community. Our key highlighlslachievemenls this year include: Strengthenlngllmprovlng demonstrating our Impact We have improved our evaluation syslems and data Gollection which has supported us lo really demonstrate our impact. This supported us receiving the Klngs Fund GSK ImpaGI Award for 2025 (awarded May 25). We were high delighted lo receive this award and the recognition of our work. Continulng to deliver innovatlv8 projects Our prolects have really developed over the past few years, and we offer a range of diverse and collaborative projects and to support peoplè with their health and wellbeing. These include MHC, RTP, 8PC. Healthy Communities and young parents & families. We have seen a development in our work wilh young people and families and offer over g maternity circles across the district. Pleasè visit www.khl.org.uk to S8e our most recent impact report. and for more details on our projects. Health Coaching Alongside delivering over 40 groups a week we have really developed our health coachlng model (offerlng 8,549 one to ones Ihis ye8r) to support people to look aflerlmanage their health & wellbeing. We hav& undertaken a range of staff training and developing competencies for our coaches and continuing to strengthen using a coaGhing model. Collaboration We have continued to work with a range of partners across all projects and aim to embed collaboralion in projects in a meaningful way. We have also continued lo work with Leeds Beckett University with our Rethinking Pain Programme service, plus worked with Leeds University on a Positive Intenlions project and Oxford University on a menopause project, We have slrenglhened our user engagement Ihrough open days, user groups and feedback opporiunilies. Increased reach We are working across Keighley, Wh8rfedale and the wider Bradford dislricl. We are working with a range of partners and delivering our services across a variety of community centres and venues across the district. Throughout 2024125, KHL remalned commilted to delivering outslanding services and heallh-based inltialives. This year marked progress in diversifying our group activities especially around physical activity, increasing the number of short courses and workshops lo promote community integration and skill development, plus broadening our reach through health checks that connected us wlth more individuals across the area. Behind the scenes, we dedicated resources lo strenglhening our evaluation and data colleclion processes, enabling us to measure impact more effectively. One key outcome was a demonstrable reduclion in GP appointments and medication use among our seNiGe users. We also streamlined our programmes lo make the KHL offer more accessible, helping servlce users beller understand how seNices interlink and ensuring they received the most suitable support. Our projects have gained momentum. The Maternity, Young Parents and Families programme has grown significantly, now delivering support groups in nine locations while mainlaining strong one-to-one support for young 2nd vulnerable families. The Rethinking Pain programme continued to push boundaries with innovative resources that bridge clinical and communily care, earning reGognition as an exceplional model of work. Mental Health Connect experienced high demand, receiving over 1,270 referrals and delivering 2,197 one-lo-one interventions.
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Blood Pressure Connect programme demonslraled increased impact, with 720/0 of clienls seeing a reduction in Blood Pressure readings. KHL'S Healthy Communities programme remained a cornerstone of our work, Gonsistenlly supporting the health and wallbeing of people throughoul Keighley. All of which supported us be a King5 Fund GSK IMPACT Award winner 20251 Key highllghts TrwlonDln# Uv•• I iiWt#d In 2023 ohd OSK IMPACT awqfd In2025 rov•m•nt• to th• HLAldIn9 provldlng, knpactdqta ¢pJl•¢tlon, IntwiKIl '" 8uÈpprt•d oy•r:":. ' d•mon•trad Evld•tK• of r•dvthg ,GP qppDlntm•rTrt•, m•dlootlon Inlqk• andr•dk. . 11•¢0gnl*•d I ' .•trong partn•r•hlp• ond Innovady• .w•rklng In th• loool dlv•r•• ¢ommy¥thl•¥ ., and r•duolng 'barfl•r• wlth a¢¢w to h•alth.
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 IMPACT SUMMARY 5790 lons ol •x•rel• W• h¢No dollvor•d provldlr$9 socIAII 43 cltsl9roups FKXrtielpurrts vMUb•kng 2809 (IncIaITr0 whOP$) rtklpont• 63% l¢qtyl• 78°/. 66% 58/ 6o¥d thai K 91°/. dog0 I ht>vlnB a
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Fundraising practices Publlc benefit statement In setling our objectives and planning our activities all trustees have giv8n serious consideralion to the Charity Commission's general guidance on public benefit and in particular the advancement of health, wellbeing and cilizenship. Fundraising Keighley Healthy Living Nehmork raises funds through grant applications to charitable Irusls and securing commissions for work from statutory 8gencies including the local authority. Our main funders are The National Lottery Communities Fund, Bradford Melropolilan District Council, Keighley Towns Fund, Wesl Yorkshire & Harrogale Health and Care Partnership. Other funders are shown in the annual accounts including, Leeds Community Foundation. Garfield Weston, Project 6, HALE, Keighley & Worth Valley Community Partnership, Wharfedale & Silsden Community Partnership, Give Bradford, the Co-op Local Community Fund, KAWACC, The Brelm's Trust and Bradford VCS Alliance. We 8re registered with the Fundraising Regulator and adhere to the code of fundraising practice. Financial revlew The net deficit for the year was (£202,245), 2024.. surplus £299,813, including nel surplus of £70,405, 2024 (£6,312) on unrestricted funds and nel deficit of <£272,653), 2024.. £306,124 on reslricled funds. R8S8rv8s policy In conjunction with our Financial Procedures Policy the Reserve5 Policy forms part of our commitmanl to ensure the management and allocation of funds is carried oul responsibly lo enable Keighley Healthy Living Network to continue lo provide Its core services and to secure the viabilily of the organisalion beyond the immediate future. The need to provide for medium to long term will ensure that we can absorb setbacks and lake adv8ntage of change and opportunity. 11 is the vi8w that we should have sufficient funds lo enable Keighley Healthy Living Network lo exist for a period of lime (not less than three months and no more than six months), lo enable Ihe developmenl of alternative funding streams. The charity's free reserves, excluding designated funds, reslri¢led funds and fixed assets wer8 £225,634. This represents approximalely 2 months cover based on expenditure for the year of £1,345.923. With the Charity going Ihrough an unprecedented growth in tumover and service provision. il has been difficult to increase the ReseNe Funds in to meet optimum level (3 to 6 monlhs ofAnnual tumover). We therefore have aimed to hold reseNes levels as lo cover Ihe immediale Liabilities of the Organisallon (Minimal Level) to include - Rèdundancies. Statutory and Legal costs. any Lease or Hire Agreements. etc, bul will continue lo work lowards holding the optimum leveSs requlred wlthin the next 3 years This is calculated as below: 31.3.25 Total funds at 3113125 Less - Designated funds Less . Restricted funds Less - Fixed Assets 871.598 (97,3201 (296,181) (252,463) 225,634
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Major risks The trustees have assessed Ihe major risks to which Ihe charity is exFJosed and are satisfied that systems are in place lo miligale exposure to the major risks. The major risk to Keighley Healthy Living Network is non-renewal of contraclslgrants and loss of income streams. Keighley Healthy Living Nelwork has laken action, and hava diversified our funding streams. We have a risk regisler in place and include current risks al each board meeting. We are planning to update our slralegy for 202510 2028. Insurance and other rlsks Keighley Healthy Living Network carries buildings. public liability, employer's liabilily and ntentS insurance through Towergate Insurance. Plans for future periods rowln We feel we have grown significantly over the past years and have diversified our income. However the major risk lo which Keighley Healthy Living Network is exposed is the non-renewa5 of existing funding and loss of inme. Keighley Healthy Living Network has increased our conlracls and are looking al new fundraising opportunilies. The charity currently has reasonable financial resources, the trusleesldirectors believe that the charity is well placed to manage ils financial risks successfully. The Irusteesldireclors have a reasonable expectation that the charity will adapt to the current environment and respond to the needs of Ihe community and look at measures lo ensure ongoing sustaSnabillty of the organisation. We have strengthened our organisations infrastructure and invested in new data, HR systems ov8r th8 past year. pi Kelghley He811hy Living NeOrk intends lo bulld on Its progress and Ils established programme and wll conllnue to build on partnerships to sl¥engihen projects and communities working together. Bullding a resilient organisath'on, securing funding for ils core dellvery and continuing to meet the needs of the community will be its key focus. We are further developing our health and medical conditions projects lo suppori people lo make changes to improve their health and wellbeing and quality of life. We will continue to work collaboratively and strengthen local partnerships lo provide Integraled services We are looking to onsure suslainability of Gonlracts by securing funding from the health care system alongside grants. We will continue lo maintain our building and improve our environmental impacl lo create an excellent health and wellbeing centre in the heart of Keighley. We are working in partnership lo create a new community and family hub in the local shopping Centre. We are developing a new strategy for 25 10 2028 and linking lo local and national priorities. The strategy will include.. Supportlng self.care and Wellbeing: Help people build the confidence. skills, and knowledge to lake control of their health and wellbeing. Reachlng More People: Extend our support to Ihose not currently accessing our cenlre, offering flexible tools, resources and activities thal people can use in their own time and space. Collabolatlng for Jolned-up Support: Work wilh partners to connect communily, health, and care services, crealing more joined-up support for local people, advocating for systemic change. Putting Communities Flrst: Listen to and act on what local people tell us they need, ensuring ourwork reflects the realities of their lives.
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Learning, Growth & Development.. Create a cullure of continuous learning and improvement by investing in staff and volunteer development and sharing knowledge with partners and the wider sector- giving the members of our community a voice. structure, governance and management The charily is a company limited by guarantee and was formed on 30 March 2001. It is governed by a memorandum and 2rtic16s of association as amended by special resolulion daled 14 January 2002. The liability of the members in the event of the company being wound up is limited lo a sum not exceeding £1. The Iruste8s, who are also the directors for the purpose of company law. and who served during the year and up lo the d81e of signature of the financial slalemenls were: P M Esslér J Diury J Hahn SSFOrr F E Setter S Bartlett S Davison J Hartley (Resigned 8 November 2024) Recruilmènt and appolntment of trustees The trusle8s of the charlty aTe also the directors for the purpose of company law and are appointed by Ihe members al the AGM. We have made changes to our Trustee recruitment methods including the use of Reach Volunteering W6 have a strong effective board wilh a good skill mix and range of experience. We are looking at recruitlng 2 new Irusl8es next year and looking al how ensure diversity and skill mix within the board. Organlsatlonal structure The CEO reports on the work of the organisation to the Board of Truslees al leasl quarterly. The CEO and the Finance Manager also report on the stale of the finances of Keighley Healthy Living Nelwork. Any trustee can ask for further information from staff members. Day lo day management of funds, staff buildings, work programmes and development of new initiallves is delegated lo the appropri81e Managerls. There are also 2 sub-groups HR, Finance & Geneial purpose. and Project Governance & Risk who have delegated responsibilities that wlll be reported lo Ihe board. Staff and volunteers Keighley Healthy Living Network currenlly employs 31 staff that deliver projects within the centre and in out-reach setlings. We have an exGellenl staff team who are highly commilted lo the charity. Keighley Heallhy Living Network is also supported by a range of volunteers who suppori our projects such as our social groups, activities and receplion. In addition, we conlract freelance staff lo deliver several of our specialised projecls such as exercise classes, art groups, and bereavemenl support. Relationship with wlder network K8ighley Healthy Living Network supports the work of the Keighloy and Wharfe Valley Community Partnerships. Community Action Bradford and Dislricl,. and is a Locality Member and a member ofACEVO. These memberships have no impact on the day-to-day operatiorss of Keighley Healthy Living Network.
KEIGHLEY HEALTHY LIVING NETWORK TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Relationships with other organisalions Keighley Healthy Living Network has no subsidiaries. Keighley Healthy Living Network works in pather5hip with a range of other voluntary, community and stalulory agencias to deliver its key work programmes. Audltor In accordance with the company's articles, a resolution proposing that BK Plus Audit Limited be reappointed as auditor of the company will be pul al a General Meeting. Disclosure of Informatlon to auditor Each of the trustees has confirmed that Ihere is no Information of which they are aware which is relevant to th8 audit, bLtt of which the auditor is unaware. They have further confirmed that they have taken appropriate steps lo identify such relevant information and lo establish that the auditor is aware of such information. 2024-25 has been another successful year of development and delivery, demonstratlng the growing rol8 Kelghley Healthy Llvlng plays In supportSng our community to live healthler, happler Ilves. Evidence contlnu8s lo highlight the importance of broader Ilfeslyle factors in promoting health and wellbeing. Yel many people lack the knowledge or opportunity lo take steps that could improve their lives. At Keighley Healthy Livlng, we help Individuals make small, achievable changes by offering informallon. support, and aclivllies that are both appropriate 8nd enjoyable. Our expanding rang8 of services is d8veloped in partnership wilh the community and statutory organisalions, ensuring they are largeled, relevant, and deliver better outcomès and value for money. Llke many charities, our main ongolng challenge is short-term funding. However, we have significantly diversified our income streams in recent years. We remaln confldent that our dedlcated team of skilled staff, volunteers, and trustees will continue to meet future challenges ensuring Keighley Healthy Living delivers high-qualily, effective, and efficient services for our local population, The Iruslees, report was approved by the Board of Trusteas. Pafftela/ 84Jle P M Essler Chair of KHL Dale.. 1411212025 10-
KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees, who are also Ihe directors of Keighley Healthy Living Nehmork for the purpose of company law, are responsible for preparing the Trustees, Report and Ihe finanGial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accotsnling Practice). Company law requires the Iruslees to prepare financial slatemenls for each financial year which give a true and fair view of the slate of affairs of the charily and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the Iruslees are required lo.. select suitable accounting policies and then apply them consislenlly- observe the methods and principles in the Charities SORP.. make judgements and eslimales that are reasonable and prudent., stale whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial stateménts., and prepare the financial slalements on Ihe going concern basis unles5 it is inappropriate to presume Ihat the charity will continue in operalion. The Iruslees are responsible for keeping adequal8 accounling records that disclose with reasonable accuracy at any lim8 the financial position of th8 charity and enable them lo ansure that the financial slalemen ts comply wilh Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deleclion of fraud and other irregularities. This report has been prepared in accordance wilh the Slalemént of Recommended Practice.. Accounting and Reporting by Charities (Charities SORP {FRS102J). and in accordan with the special provisions of the Companies Act 2006 relating lo small companies. Signed on behalf of the board of trustees: Slgned...., (Trustee) Pamela Ess5er Name .................................................. 1411212025 11
KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF KEIGHLEY HEALTHY LIVING NETWORK Opinion We have audited the financial statements of Keighley Heallhy Living Network (Ihe 'charity') for the year ended 31 March 2025 which comprise the statement of financial aclivilies, the balance sheet. the slatemonl ol cash flows and notes to the financial 5talemenls. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard appliGable in the UK and Republic of Ireland {Uniled Kingdom Generally Accepted Accounling Practice). In our opinion, the financial statements- give a true and fair view of the state of the charitable CoMpanS affairs as al 31 March 2025 and of ils incoming resources and appllcation of resources. including its income and expenditure, for the year then ended; have been properly prepared in accordance wilh United Kingdom Generally Accepted A¢¢ounlSng practi.. and have been pr8par8d in accordance wilh the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Audiling (UK) IISAS (UK)) and applicabl& law. Our responsibililies under those standards are further described in the Audilorfs responsibililies for Ihe audil ol the financial stalements section of our report. We are independenl of the charity in accordance with tho ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other elhical respon5ibililies in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Concluslons relatlng to going concern In auditing th8 financial slalemenls, we have concluded that the trustees, use of the going concem basis of accounllng in the preparation of the financial slalemenls is approprial&. Based on the work we have performed, we have not identified any maleri81 uncertainties relating to events or conditions that, individually or colleclively, may cast significant doubt on Ihe charity's ability lo conlinue as 8 going concern for a period of al least e1ve monlhs from when Ihe financial slalements are authorised for issue, Our responsibilities and the responsibilities of Ihe trustees wilh respect lo going concern are described In the relevant sections of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other informalion contained within the annual report. OL*r opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly slated in our report, we do not express any form of assurance conGlusion Ihereon. Our responsibllity is lo read the other information and, in doing so, consider whelher the other information is materially inconsistent wlth the financial statements or our knowledge obtained in the course of the audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent malerial misstatements, we are required lo determine whether this gives rise lo a malerial misstalemenl in the financial stalenients themselves. If, based on the work we have performed, we conclude Ihat there is a malerial misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by ihe Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit- the information given in the Iruslees, reporl for the financial year for which the financial statements are prepared, which includes the directors. report prepared for tha purposes of company law. is consislont with the financial slalemenls., and the directors, reporl included within the irustees, report has been prepared in accordance with applicable legal requiremenls. 12-
KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KEIGHLEY HEALTHY LIVING NETWORK Matters on which we are required to report by exception In the light of the knowledge and understanding of Ihe charity and its environment obtained in the course of the audit, we have not idenlified material misslatemenls in Ihe directors, report included within the trustees, report. We have nothing lo report in respect of the following matters in relation lo which the Companies Act 2006 requires us lo report lo you if, in our opinion.. adequate accounling records have not been kept, or returns adequate for our audit have not been recelved from branches not visited by us; or the financial statements are not in agreement with the accounting records and returns- or certaln disclosures of Iruslees, remunerallon speclfied by law are not made,. or we hav8 not received all the informalion and explanations we require for our audit., or the Iruslees were not entitled lo pr8pare the financial slalemenls in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to prepare a slralegiG report. Responslbillties of trustees As explained more fully in the statement of Iruslees, responsibilities, the trusle8s, who are also the direclors of the charity for the purpose of company law. are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine Is necessary to enable the preparation of financial slalemenls thal are free from material misslal&menl, whether due lo fraud or error. In preparing the financial stalemenls, the trustees are responsible for assessing the charlly's ability lo conlinue as a going concern, disclosing, as applicable, matters related lo going concern and using Ihe going concern basis of accounting unless the trustees either inlend to liquidate Ihe charilable company or to cease Operalions, or have no realistic allernalive bul lo do so. Audltor's responslbllities for the audlt of the flnancial stalemenls Our objectives are to obtain reasonable assurance about whether the financial slatements as a whole are free from m21erial missl2temenl, whelher due lo fraud or error, and to issue an auditor's report that includes our opinion. Reasonable 85surance is a high level of assurance bul Is not a guarantee that an audit conducted in accordance with ISAS {UKI will always delect a material misslatemenl when il exists. Misstatements can arise from fraud or error and are considered malerial if, individually or in the aggregate, Ihey could reasonably be expected to Influence the economic declsions of users taken on the basis of these financial statements. The extent to which our proceduies are capable of detecting irregularilies, including fraud, is detailed below. A further descriplSon of our responsibilities is available on the Financial Reportlng Council's website al.. hllps:11 www.frc.org.uklauditorsresponsibililies. This description forms part of our auditorfs report. 13-
KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KEIGHLEY HEALTHY LIVING NETWORK Other matters Our approach lo identifying and assessing the risks of material misstatemenl in respecl of irregularities, including fraud and non-compliance with laws and regulations, was as follows= The engagement partner ensured that the engagement team collectively had the appropriate compatanee, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations- We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the industry sector. We focused on specific laws and regulalions whlch we considered may have a direct material effect on the financial slalements or the operations of the company, including the Comp3nles Act 2006, taxation legislation and data protection, anti-bribery, employmenl, envlronmenlal and health and safely legislation; We assessed the exlenl of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence., and Ensured laws and regulations were communicated within the audit team regularly and the team remain8d alert lo instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial slatemenls to material misstal8ment, including obtaining 8n understanding of how fraud might occur. by.. Making enquiries of management as to where Ihey considered Ihere was a suscepiibilily to fraud, Ihelr knowledge of actual, suspecled and alleged fraud: Considering Ihe internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and Understanding the design of the company's remuneration policies. To address the risk of fraud through man8gemenl bias and override of controls, we- Performed analylical procedures lo identify any unusual or unexpected relationships., Tested journal entries lo identify unusual Iransactions Assessed whether judgements and assumptions made in detemilning the accounting eslimales sel out in note 2 were indicative of potential bias. and Investigated the rationale behind significanl or unusual Iransacllons. In response lo the risks of irregularities and non-compliance with laws and regulations, we designed procedures which included, bul were not limited to- Agreelng financial stalemenl disclosures lo underlying supporling documentation: Reading the minutes of meetings of those charged with governance,. Enquiring of managèment as to actual and potenlial liligalion and claims., and Reviewing correspondence wilh HMRC, relevanl regulators and the company's legal advisors. There are inherent limitations in our audil procedures described above. The more removed that laws and regulations are from the financial transactions. the less likely il is that we would become aware of non-compliance. Audiling standards also limit the audit procedures required to identify non-compliance with 13w5 and regulations lo enquiry of the directors and other managemenl and the inspection of regulatory and legal corresponden, if any. Material misslalements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate Concealment or collusion. 14
KEIGHLEY HEALTHY LIVING NETWORK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF KEIGHLEY HEALTHY LIVING NETWORK Use of our report This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might slate lo thè charitae company's members Ihose mallers we are required lo stale lo them in an auditor's report and lor no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility lo anyone 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. Vlctorla Atklnson FCA (Senlor Statutory Audltor) For and on behalf of BK Plus Audit Limited. StalutoryAuditor Chartered Certified Accounlanls 52 Sl Johns Lane Halifax Wesl Yorkshire HX12BW England Dale: 17.9.I 1.?, 2ozf A IL thicLL4 Li 15-
KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestricted Unrestricted funds funds general designated 2025 2025 Restrlcled funds Total Total 2025 2025 2024 Notes Income and endowment5 from: Donations and legacies Charitable activities Investments other income 52,901 67.549 18,830 23.722 80,537 38.306 6,629 855,104 140,067 960,959 18,830 23,822 5,562 1.320,977 27,922 21,160 100 Total income 163,002 118,843 861,833 1.143,678 1,375,621 Expendlture on: Charitable aclivi118S 111,886 106.882 1,127,155 1,345,923 1,075,809 Total expendlture 111,886 106.882 1,127,155 1,345,923 1,075,809 Nel incomel(expendlture) 51,116 11,961 (265,3221 (202,245) 299,812 Transfers between funds 12,443 (5,1121 (7,3311 Net movement In funds 10 63,559 6,849 (272.653) (202,245) 299,812 Reconclllatlon of funds: Fund balances at l April 2024 414.538 90,471 568,834 1,073,843 774.031 Fund balances at 31 March 202S 478,097 97.320 296,181 871,598 1,073,843 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activitie5. 16-
KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prlor flnanGial year Unrestricted Unrestricled funds funds general designated 2024 2024 Restricted funds Total 2024 2024 Notes Income and endowments from: Donations and legacies Charitable activities Investments Other income 5,462 77,106 27,922 21.160 100 1,169,618 5,562 1,320.977 27,922 21,160 74,253 Total income 131.650 74,253 1,169,718 1,375,621 Expenditure on: Charilable aclivilies 117,730 94,485 863.594 1,075,809 Total expenditure 117,730 94,485 863,594 1,075,809 Nèt Incomel(expÈnditure) 13,920 (20,232) 306,124 299,812 Transfers between funds 100,277 (239,075> 138,798 Net movement In funds 10 114,197 (259.307) 444,922 299,812 Reconciliation of funds: Fund balances at 1 April 2023 300.341 349,778 123,912 774,031 Fund balancès at 31 March 2024 414,538 90.471 568,834 1,073,843 17
KEIGHLEY HEALTHY LIVING NETWORK BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets 14 252,463 254,423 Current assets Debtors Cash at bank and in hand 15 120,545 539,575 183,032 681,181 660,120 864,213 Creditors: amounts falling due wlthln one year 16 {40,9851 (44,793) Net current assets 619,135 819,420 Total assets less current liabilities 871,598 1,073,843 The funds of the charity Reslricled income funds Unrestricted funds general Unrestricted funds designated 18 20 19 296,181 478,097 97,320 568,834 414,538 90,471 871,598 1,073,843 The financial statements were approved by the Iruslees on 1411212025 P M Essler Chair of KHL Company registration number 04190566 (England and Wales) 18-
KEIGHLEY HEALTHY LIVING NETWORK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng activities Cash (absorbed by)Igenerated from operations 24 (153,337) 108,469 Investing activities Purchase of tangible fixed assets Investment inGome received (7,099) 18.830 (91,442y 27,922 Net cash generated froml(used In) Investlng acllvltles 11,731 (63,5201 Net cash generated from financlng actlvltles Net (decrease)lincrease In cash and cash equivalents (141,606) 44,949 Cash and cash equivalents al beginning ofyear 681,181 636,232 Cash and cash equlvalents at and of year 539.575 681,181 19-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policles Charity information Keighley Healthy Living Network is a private company limlted by guarantee incorporated in England and Wale5. The registered office is 13 Scott Slreet. Keighley, West Yorkshire, BD212JH. 1,1 Basls of preparation The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)" (effective 1 January 20191. The charity is a Public Benefit Enlily as defined by FRS 102. The financial statements are prepared in sterling, which is the funGlional currency of the charity. Monetary amounts in these financial stalemenls are rounded to the nearesl £. The financial slatemenls have been prepared under the historical cosl convention, Imodified lo include the revaluation of freehold properties and to include investment properlies and certain financial inslruments al fair valuel. The principal accounting policies adopted are sel out below. 1.2 Going concern At the lime of approving the financial statements, the trustees have a reasonable expec181ion Ihal Ihe charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees continue to adopt the going concern basis of accounling in preparing the financial s18tements. 1.3 Charitable funds Unreslricled funds are available for use al the dlscretion of the Iruslees in furtherance of their charitable objectives, Rèslricled funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are set out in the notes to Ihe financial slatemenls. 1.4 Incoma Income is recognised when Ihe charily is legally enlilled lo il after any performance conditions have been met, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Olher donalions are recognised once the charity has been notified of the donation, unless performance Conditions require deferral of Ihe amount. Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenanl is recognised at the lime of the donalion. Legacies are recognised on receipl or otheISe if the charity has been notified of an impending distribulion, the amount is known, and reGeipl is expected. If the amount is not known, the legacy is treated as a conlingenl asset. -20-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (Contlnued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economlc benefit to third party, it is probable that a transfer of economic benefits will be required in seltlement, and Ihe amount of the obligation can be measured reliably. Expenditure is classifiad by activity. The costs of each activity are made up of Ihe total of dIrt costs and shared costs, including support costs involved in undertaking each aclivily. Direct costs allribulable lo a single activity are allocated directly lo that activily. Shared costs which contribute lo more than one activity and support costs which are not allributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basls of lime spent, and depreciation charges are allocated on the portion of the asset's US8. 1.6 Tangible fixed assèts Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on Ihe following bases.. Freehold land and buildings Flxlures and fillings Compulers Office Furniture Slraight line over 50 years 25 % on reducing balance Straight line over 3 years 25 % on reducing balance The gain or loss arising on the disposal of an ass8t is determined as the difference between the sala proceeds and Ihe carryin9 value of the asset, and is recognised in the slalemenl of financial aclivilies. 1.7 Impairment of fixed assets At each reporting end dale, the charity reviews the carrying amounls of ils tangible assets to determine whether there Is any indication that those assets have suffered an impairment loss. If any SLtch Indicallon exists, the recoverable amount of Ihe asset is estimated in order lo determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits 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 FinanclaS Instruments The charity has elecled to apply the provisions of Section 11 'Basic Financial Instrumenls, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial Instruments are recognised in the charily's balance sheet when the charlly becomés party lo the conlraclual provisions of thè inslrument. Financial assets and liabilities are offset, with the net amounls presented in tho financial slglemenls, when there is a legally enforceable right to sel off the recognised amounts and there is an intention lo settle on a net basis or lo realise the asset and settle Ihe liability simullaneously. 21
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies (Contlnued) Basic flnanclal assets Basic financial assets, which includ6 debtors and cash and bank balances, are Inllially measured at transaction pri including transaction costs and are subsequently carried al amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the presenl value of the future receipts discounted at a mark61 rate of intèrest. Financial assets classified as receivable within one year are not amortised. Basic financial Ilabilities Basic flnancial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangemenl constitutes a financing transaction. where the debt instrument is measured al the present value of the future payments discounted at a markel rate of inler8St. Financial liabilities classified as payable wilhin one year are not amortised. Debt instruments are subsequently carried al amortised cost, using the effective interest rale method. Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounls payable are classified as current liabilities if payment is dLte within one year or less. If not. they are presented as non-currenl liabilities. Trade creditors are recognised ini1Sally al transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financial liabilities Fln8nci31 liabilities are derecognlsed when the charity's conlraclual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when Ihe charily 15 demonstrably commilled to terminate the employmenl of an employee or to provide termination benefits. 1.11 Retirement benefits Payments lo defined contribution retirement benefil schemes are charged as an expense as they fall due. Critlcal accounting estlmates and Judgements In the application of the charity's accounting policies, the trustees are required to make judgernents, eslimales and assumptions about the carrying amount of assets and liabilities Ihal are not readily apparent from other sources. The eslimales and a55ociated assumplions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from these eslimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimales are recognised in the period in which the estimate is revised where the revision affecls only that period, or in the period of Ihe revislon and future periods where Ihe revision affects both current and fulure Pariods. -22_
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Unrestricted Unrestricted Restricted funds funds funds general designated 2025 2025 Total Unrestricted Unrestrlcted Restricted funds funds funds general designated 2024 2024 Total 2025 2025 2024 2024 Donations and gifts 52,901 80,537 6,629 140,067 5,462 100 5,562 Donatlons and glfts GSK Awards Poslcode Lollery Other 40,000 40,000 80,000 537 80,000 20,067 12,901 6,629 5,462 100 5,562 52,901 80,537 6,629 140,067 5,462 100 5,562 This year we received a National Award as well as a Donalion from Postcode Lollery 4 Income from Gharitable activitiès Unrestrlcted Unreslrlcted Restrlcted funds funds funds general designated 2025 2025 Tolal Unreslricted Unrestrlcted Restricted funds funds funds general designated 2024 2024 Total 2025 2025 2024 2024 Rethinking pain Mental health transformation Big Lollery Community Fund Keighley Towns Fund Other income 412,833 412,833 557,141 557,141 200,000 200,000 200,000 200,000 76,470 76,470 75,318 75,318 104,659 232,500 104,659 383,859 67,549 38.306 165.801 271,656 77,106 74,253 67,549 38.306 855,104 960,959 77,106 74,253 1,169,618 1,320,977 -23-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 18,830 27,922 Other income Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Renlal Income Miscellaneous income 22,821 901 22,821 1,001 20,989 171 20,989 171 100 23,722 100 23,822 21,160 21,160 -24-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charitable activlties Charitable actlvities 2025 Charitable actlvitles 2024 Dlrect costs Staff cosls Depreciallon and impairment Rent and premises Repairs and maintenance Office costs Advertising and marketing Training Motor and travel Activity and resources Tutors Subconlraclors Staff and volunteer cost Subscriptions L8g81 and prof8ssional Bank charges and interest Sundries 671.438 9,059 58,458 31,080 5,473 9,289 15,166 570,103 7,873 46,164 31.181 3,983 9,1g5 3,761 23 20,742 102,647 228,823 4,895 333 17,295 52 9,649 18,120 101,826 348,270 5,100 1,512 32,842 10,028 1,317,661 1,056,719 Grant funding of aclivlties (see nole 8) 19,862 11,290 Share of support and governance costs (see note 9> Governance 8,400 7,800 1,345,923 1,075,809 Analysls by fund Unrestricted funds - general Unrestricted funds designated Restricted funds 111,886 106,882 1,127,155 117,730 94,485 863,594 1,345,923 1,075,809 -25-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Grants payable Charltable activities Charitable activities 2025 2024 Grants to institutions {12 grants).. Hainworth Wood Community Cenlre Highfield Community Association The Cellar Trust Climate Action likley Inspire Highfield Eden Comm Association Others Nebula Girls Group Haworth Central Park Bowling 5,000 4,990 3,659 3,500 2,980 1,968 2,775 5,000 1,300 19,862 11.290 Grants were funded by Keighley & Worth Valley Community Partnership Oth8r grants Paid lo Lund Park, The Shed Oakworth, Bracken Bank & Dlslrlct CA, Lees cum Cross Roads Village Association, Haworth Central Park Bowling Club, Keighley Creative, Friends of Park Wood, Support costs allocated to activities Charltable activities 2025 Total 2024 Governance 8,400 7,800 2025 2024 Governance costs comprlse.. Audit fees 8,400 7,800 8,400 7,800 10 Net movement in funds 2025 2024 The nel movement in funds is slated after chargingl(creditingl- Fees payable for the audit of the charily's financial slatemenls Depreciation of owned tangible fixed assels 8,400 9,059 7,800 7,873 -26-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Trustees None of the trLJStees (or any persons connected with them) received any remunèration or benefits from the charity during the year. During the year the charity purchased Iruslees indemnity insurance al a cost of £447. 12 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Charitable staff 29 25 Employment cosls 2025 2024 Wages and salaries Social security costs Other pension costs 605,782 48,900 16,756 519,894 36,438 13,771 671,438 570,103 There were no employees whose annual remuneration was more than £60,000. Remuneratlon of key management personnel The remuneration of key management personne5 was as follows.. 2025 2024 Aggregate compensation 216,939 211,701 The management of the charity have been identified as: Melanie Hey Kerry Page Bridget La Fauci Candy Squire-wati Helen Maguire Dan Brannan Flora Jennings Chief Execulive Officer (Key management) Programme Manager (Rethinking Pain) Programme Manager{Social Groups) Project Development Manager (Ment81 Health) Project Manager {Lifeslyle Change) Facililies and IT Manager Young Paren15 & Families Health & Wellbeing Prolecl Coordinator 13 Taxation The charity is exempt from taxation on its activities because all ils income is applied for charilable purposes. -27-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Tanglble fixed assets Freehold land Flxtures and and buildings fÈtllngs Computers Offlcè Furnlture Total Cost At 1 April 2024 Additions 267,579 7,099 15,346 10,665 294,188 7,099 At 31 March 2025 274,678 598 15,346 10,665 301,287 Depreciation and impairment Al 1 April 2024 Oepreciation charged in the year 15,971 6,535 598 12,531 2,524 10,665 39,765 9,059 At 31 March 2025 22.506 598 15,055 10.665 48,824 Carrylng amount Al 31 March 2025 252,172 291 252,463 Al 31 March 2024 251,608 2.815 254,423 15 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 111,950 8,595 181,482 1,550 120,545 183,032 16 Credltors: amounts falling due withln one year 2025 2024 Other creditors Accruals and deferred income 31,084 9,901 31,084 13,709 40,985 44,793 17 RetlTement benefit schemes 2025 2024 Defined contribution schemes Charge to profil or loss in respect of defined conlribulion scheme5 16,756 13,771 -28-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Retlrement benefit schemes (Contlnutsd) 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 independenlly admlnislered fund. -29-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds The restricted fund5 of the charity comprise the unexpended b31ances of donations and grants held on trust subject to specific condilions by donors as lo how they may be used. At 1 April Incoming Resources Transfers Gains and At 31 March 2024 resources expended losses 2025 Keighley & Worth Valley Communily Partnership (Hosting) Keighley & Worth Va51ey Community Partnership ABCD Grants #1 (Hosting) Keighley & Worth Valley Community Partnership ABCD Grants #2 (Hosting) Bradford MDC LCS Grants Famlly Hub (Keighley Centre Project) The Nallonal Lollery Community Fund: CONNECT Keighley A5da Community co.op Local Community Fund Craven Wellbeing Project Connect Keighley (Lollery Funde Cardiac Patients Peer Support Garfield Weslon Healthy Holidays K-CAN (Kawacc) Keighley Towns Fund Keighley & Worth Valley CP KHL Building Fund KHL Health Checks Keighley & Worth Valley CommLsnily Partnership, KHL Young Parents Group LCF AWC Community Health Grants Malernily Circles CORE20PLUS5 Bradford Dislricl Care Trust Mental Health Transformation Project 6, Pathways Rethinking Pain Rethinking Pain - Exerclse Class Shears Holiday Activities Start 4 Life MC Evening Group The Brelms Trust Thriving Community- Awards forAII WBN Program (CRAVEN) Wharfedale MH Support VCSE Energy Efficiency Scheme Versus Arthritis Young Parents, Emergency Fund {5.747) 1,000 (3,240) 10,476 (6,969) 12,019 (9,920) 2,099 10,500 57 (12,5081 (21,737) (2,0081 21,682 1,500 1,500 (2,343) 76,499 800 (77,0581 (7851 (130) (8,5841 (9.926) (44) (1811 (9,7021 (130) (5.174) (4.009) (22,745) (6,457) (14,008> 2,902 (151 2,041 1,911 (18,510) (44> 4,819 10,298 5,000 20,000 130 6,460 7,533 750 2,036 3,524 8,455 2,289 181 31,200 8,000 746 14,000 5,000 10,639 16,993 (5.0501 (8,362) (34,430) (50) 2,277 14,513 31,950 144.793 2,375 266,550 21.000 200.100 (257,8101 9.375 (8,964) 412,933 (560,306) (6,403) {6,7491 6,402 87,083 2,786 112,774 20,653 5,725 7,421 5,725 7,500 (791 (2,498) (12.914) (1,592) {24,928) (5,718) 2.498 20,000 7,086 19,867 72 5,726 21,459 25,000 11.444 1,241 855 (1,241) 855 568,834 861,833 (1,127,155) 7,331 296,181 -30-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restrlcted funds (Continued) Previous year- At 1 April Incoming Resources Transfers Gains and At 31 March 2023 resources expended losses 2024 Keighley & Worlh Valley Communlty Partnérship (Hoslingl Keighley & Worth Valley CommunSty Partnership ABCC) Grants #1 (Hogting) Keighley & Worth Valley Community Parlnership ABCD Grants #2 (Hosting) Bradford MDC LCS Grants The National Lottery Community Fund: CONNECT Keighley Co-op Local Community Fund Cost of Living UKSPF Garfield Weston Healthy Holidays K-CAN (Kawacc) Keighléy Towns Fund KHL Building Fund KHL Health Checks Keighley & Worth Valley Community Partnershlp, KHL Young Parenls Group LCF Loc35 Care Direct, Digital Hubs LCF AWC Community Heallh Grants NHS Charities Together Maternity Circles CORE20PLUS5 Bradford District Care Trust Mental Health Transformation The National Lottery Community Fund The Nallonal Lollery Community Fund Awards for All, Thriving Communilles Project 6, Pathways Rethinking Pain Relhinking Pain - Exercise Class The Brelms Trust Thornbury Cenlre Thriving Community- Awards for All Versus Arthritis Young Parents, Emergency Fund 30,212 (24,465) 5,747 25,010 (6,491 } (6,500) 12,019 20,000 21,154 (9,500) (22,501) 10,500 58 1,405 71,178 2,041 4,500 20,000 625 6.460 104,659 3,250 (73,521) 12,3431 2,041 (4.447) {531 20,000 130 6,460 7,533 746 14,000 1.050 (1.545) 1.982 {8.538) (90,5701 (2,504) 14,000 5,000 (9,899) (19,156) (13,483) (12,1971 5,000 2,484 15,295 13,483 7,415 14,500 10,639 29,190 16,993 88,589 414 200,000 (143,7961 (4091 144,793 (5) 9,833 {9,833) 15,000 (9,0091 557.091 {526,650J 236,108 21,000 (4,992) (3,616) 2,376 266,549 21,000 2,498 (10) 182 7,500 (182) 20.000 20,000 1,240 856 1,586 1,068 (346) (312) 100 123.912 1.169,718 863.594 138,798 568,834 31
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds IContlnued} Aw2rds for All (Lottery)- Thrlvlng Communltles Delivery of lifestyle activities including exercise and cookery to support behaviour change. Alredale NHS Foundatlon Trust- Cardiac Patients Peer Support Delivery of two cardiac peer support groups for people living with a heart condilion. Co Operallve Grant- Wharfedale Wallness Together To support activities within the Wharfedale Wellness Together mental health weekly support group. National Lottery Communily Fund- Connect Kelghley Project lo reduce loneliness and increase community connections. start 4 Life - Family Hub Capital funding to refurbish a local shopping unit to create a community and family hub. Youth Servlce- Holy Family School (Hosting) - Hosted funding for youth service. K and INV Communlty Partnership- K-can - Health champion role lo support cancer screening awareness. Keighley & Worth Valley Comrnunlty Partnership {Hosting) Hosted budget for Keighley & Worth Valley Communily Partnership. Project 6 Kelghley Palhways - One to one appointments for people in crisis, working with project 6. KHL Building Fund. Yor 4 good - Funding lo improve KHL facilities. KWV Community Partn8rship- KHL Héalth Checks - Delivery of health checks across the communily. Garfield Weston- KHL Young Parents Project Delivery of young parents support group and education sessions. Llfestyle Change Project 23124 - Delivery of a mix ol exercise and nutrition programmes. Local Community Support Groups - BMDC Delivery of social groups lo prevent social isolation for older people. Core20plus Maternity Clrcles Weekly groups for parents wllh children under 2 to a¢sS both professional and peer support. ModalltytWACA- Mental Health Transformatlon Partnership project providing community mental health support as part of a wider mental health transformation programme. West Yorkshlre ICB - Rethinking Pain Communily-based pain support through health coaching, education sessions, resources and active signposting. West Yorkshire ICB- Rethinking Pain Exercise Class Delivery of pain-specific weekly exercise classes. Shears Foundation - Holiday Activitie5 Delivery of activities for disadvantaged children throLtghout the school holidays including provision of food. start 4 Life - Maternity Circles Evening Group - Delivery of monthly pregnancy support group. Groundwork UK- VCSE Energy Efficiency Scheme - Installation of solar panels, LED lights and loft insulation. Wharfedale Communlty Partnership - Wharfedale Mental Health Support Delivery of weekly activities in Wharfedale. Young Parent Support Fund - To supporl young parenls in need of emergency supplies. -32-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restrlcted funds {Continuedl 19 Unrestricted funds - designated These are unrestricted funds which are fflalerial lo the charity's aclivilies. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 Art 4 All Project 2020 Healthy Hearts {Acl as One) Hypertension Blood Pressure Project Lifestyle Change Project 2023 & 2024 London Marathon Morrisons Cook and Eat Poslcode Lottery Award 2024 Rotary Club of Skiplon System Conneclor Wellbelng Hubs Takeaway Tender Warm Spaces Wharfe Valley Pathways Young Parent Project 2023-2025 5.168 (4,234) 2,331 (26) 3,265 26 14,824 (14,739) (85) 16.536 1,487 675 (18,575) 552 (6751 (8221 822 80,000 5,000 80,000 4,964 (36) 10.387 24,593 3,643 7,333 (4.000) (47.752) (1,523) (3,716) (6,387> 24,860 1.653 1,701 3,773 3,617 12,307 (12,307) 90,471 118.843 {106,882) (5,112) 97,320 -33-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Unrestrlcted funds - designated (Contlnued) Previous year: Al 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Airedale Community Partnership MSK Project Bradford MDC ARF Digital Hubs Arl 4 All Project 2020 Healthy Hearts (Act as One) Hypertension Blood Pressure Project Lifesty18 Change Project 2023 & 2024 Morrisons Cook and Eat MSK Project Power to Change- Resillence Fundiiig RethSnklng Paln System Connector Wellbeing Hubs Takeaway Tender Warm Spaces Wh8rfe Valley Pathways Young Parent Project 2023-2025 20,319 (20,3191 (1.5451 6.479 3,314 1,545 4,095 12,675 3,090 {8,8221 6,438 9,385 24 5,495 20,319 14,824 16,009 3.109 5,965 1,385 858 2,288 8,730 16,536 821 2,765 4,355 236,108 4,355 236,108 472,216 10,597 10,000 36.807 2,738 7,500 10.209 12,214 95 7,390 10,388 24,593 3,643 7,333 1,000 7,223 36.845 24,536 12,309 349,778 74,253 (94,485) (239,075) 90,471 20 Unrestricted funds The unrestricted funds of the chaTlly comprise the unexpended balances of donations and grants whlch are not subject lo specific conditions by donors and grantors as lo how they may be used. At 1 Aprll 2024 Incomlng resources Resources expended Transfers Gains and At 31 March losse5 2025 General funds General funds - Fixed Assets 160,115 163,002 (111,606) 14,774 226,285 254,423 (1.960) 252,463 414,538 163,002 113,566 14.774 478,748 -34-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Unrestricled funds (Continued) Previous year: At 1 Aprll 2023 Incoming resources Resources expended Transfers Gains and At 31 March losses 2024 General funds General funds- Fixed Assets 129,487 40,208 109.857 100,277 160,115 170.854 91,442 7,873 254,423 300,341 131,650 117,730 100,277 414,538 21 Analysis of net assets between funds Unrestrlcted Unrestricted funds funds general designated 2025 2025 Restricted fund5 Total 2025 2025 At 31 March 2025., Tanglb18 assets Current asselsllli8bllltles} 252,463 225,634 252,463 619,135 97,320 296,181 478,097 97,320 296,181 871,598 Unre5trlcted Unrestricted funds funds general designated 2024 2024 Restrlcted funds Total 2024 2024 At 31 March 2024: Tanglble assets Current assetsl{liabllities) 254,423 160,115 254,423 819,420 90,471 568,834 414,538 90,471 568,834 1,073,843 -35-
KEIGHLEY HEALTHY LIVING NETWORK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Operating lease commitments Lessee Al the reporting end dale the charity had oulslanding commitments for future minimum lease payments under non-cancellable operaling leases, which lall due as follows- 2025 2024 Wilhln one year Between two and five years 982 246 982 1,228 1,228 2,210 Lessor 23 Related party transactions There were no disclosable related parly transactions during the year (2024 - none). 24 Cash (absorbed by)Igenerated from operations 2025 2024 {Deficil}1surplus for the year (202,245) 299,812 Adjustments for: Investment income recognised in slalemenl of financial activities Depreclation and impairment of tangible fixed assets 118,830) 9,059 (27,922> 7,873 Movements In worklng capital: Decreasel(increase} in debtors (Decrease) in creditors {Decrease) in deferred income 62,487 (3,808) (138,391) (8,155) {24,748) Cash (absorbed by)Igenerated from operations (153,3371 108,469 25 Analysis of changes in net funds The charity had no material debt during the year. -36-
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