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2021-03-31-accounts

Page
Report ofthe Trustees 1 to 9
Report ofthe Independent
Auditors		 10 to 13
Statement ofFinancial Activities 14
Balance Sheet 19
Cash Flow Statement 16
Notes tothe Cash Flow Statement 17
Notes tothe Financial Statements 18 to 32
Detailed Statement of Financial Activities 33 to 34

31/3/21 31/3/20
Unrestricted Restricted Total Total
funds funds funds funds
Notes f f E 6
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 2 481,650 665,218 1,146,868 672,782
Charitable
activities
Charitable
activities		 685,249 685,249 1,117,612
Other trading
activities		 55,785 985 56,770 66,586
Investment
income		 45 45
Other income 18,995
Total 1,222,729 666,203 1,888,932 1,875,975
EXPENDITURE ON
Raising funds 230 230 5,742
Charitable
activities
Charitable
activities		 849,226 661,203 1,510,429 1,898,179
Total 849,456 661,203 1,510,659 1,903,921
NET INCOME/(EXPENDITURE) 373,273 5,000 378,273 (27,946)
Other recognised
gains/(losses)
Gains on revaluation offixed assets 50,000 50,000
Net movement
in funds		 423,273 5,000 428,273 (27,946)
RECONCILIATION
OF		 FUNDS
Total funds brought forward 143,928 3,261 147,189 175,135
TOTAL FUNDS CARRIED FORWARD 567,201 8,261 575,462 147,189

31/3/21 31/3/20
Notes 6 f
FIXEDASSETS
Tangible assets 14 141,627 97,194
CURRENT ASSETS
Stocks 15 9,403 6,205
Debtors 16 90,589 387,063
Cash at bank and in hand 416,744 15,742
516,736 409,010
CREDITORS
Amounts
falling due within one year		 17 (82,901) (359,015)
NET CURRENT ASSETS 433,835 49,995
TOTAL ASSETS LESSCURRENT LIABILITIES 575,462 147,189
NET ASSETS/(LIABILITIES) 575,462 147,189
FUNDS 21
Unrestricted
funds:
General fund 442,201 68,928
Revaluation
fund		 125,000 75,000
567,201 143,928
Restricted funds 8,261 3,261
TOTAL FUNDS 575,462 147,189

31/3/21 31/3/20
Notes f E
Cash flows from operating activities
Cash generated
from operations		 403,313 (37,837)
Net cash provided by/(used in) operating activities 403,313 (37,837)
Cash flows from investing activities
Purchase oftangible fixed assets (929) (1,755)
Interest received 45
Net cash used
in		 investing activities (884) (1,755)
Cash flows from financing activities
Loan repayments in year (1,427) (5,655)
Net cash used
in		 financing activities (1,427) (5,655)
Change
in cash and cash equivalents		 in the
reporting
period		 401,002 (45,247)
Cash and cash equivalents at the beginning
ofthe reporting period 15,742 60,989
Cash and cash equivalents at the end of
the reporting
period		 416,744 15,742

RECONCILIATION OF NET INCOME/(EXPENDITURE) OF NET INCOME/(EXPENDITURE) OF NET INCOME/(EXPENDITURE) OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES OPERATING ACTIVITIES
31/3/21 31/3/20
E E
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities) 378,273 (27,946)
Adjustments
for:
Depreciation
charges		 6,349 7,859
Loss on disposal offixed assets 148
Interest received (45)
(Increase)/decrease in stocks (3,198) 1,563
Decrease/(increase) in debtors 296,474 (220,501)
(Decrease)/increase in creditors (274,688) 201,188
Net cash provided by/(used in) operations 403,313 (37,837)
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1/4/20 Cash flow At 31/3/21
E E E
Net cash
Cash at bank and in hand 15,742 401,002 416,744
15,742 401,002 416,744
Debt
Debts falling due within 1year (1,427) 1,427
(1,427) 1,427
Total 14,315 402,429 416,744

DONATIO NS
AND		 LE GACI ES
31/3/21 31/3/20
6 6
Donations 10,702
Legacies 2,300 32,048
Grants 1,144,568 630,032
1,146,868 672,782
Grants received, included in the above, are as follows:
31/3/21 31/3/20
E 6
Yorkshire Childrens Centre 69,000
Calderdale Council 143,490 102,657
l.ocala 5,550
Community
Foundation		 14,000 9,000
Voluntary Action Calderdale 14,670
Kirklees Council 31,800 68,507
Age UK 162,281 38,249
Calderdale CCG 316,092 316,092
Macmillan Cancer Support 72,339 69,811
Community
Links		 38,631
Greater Huddersfield Hospital Trust 25,716 25,716
NHS England 73,638
Morrisons 9,110
HMRC —Job Retention Scheme 129,206
National
Lottery		 30,053
Others 8,992
1,144,568 630,032
OTHER TRADING ACTIVITIES
31/3/21 31/3/20
f E
Fundraising
events		 18,690 16,907
Brokerage 225 159
Business directory commission 3,237 5,410
Sundry income 24,825 26,503
Property rental income 9,793 17,607
56,770 66,586

31/3/21 31/3/20
f f
Deposit account interest 45
INCOME FROM CHARITABLE ACTIVITIES
31/3/21 31/3/20
Activity f f
Handyperson
scheme		 Charitable activities 28,000 36,530
Mobility sales Charitable activities 25,270 62,951
Care service contracts Charitable activities 369,335 657,467
Shopping and cleaning
contracts Charitable activities 145,537 215,772
Handyperson
contract		 Charitable activities 115,000 115,000
Footcare income Charitable activities 2,107 19,719
Sundry income Charitable activities 10,173
685,249 1,117,612
RAISING FUNDS
Raising donations and legacies
31/3/21 31/3/20
f f
Fundra ising costs 230 5,742
CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 8)
f		 note 9)
f		 Totals
f
Charitable activities 1,503,297 7,132 1,510,429

DIRECT COST S OF CHA RITABLE ACTIVITIES
31/3/21 31/3/20
E E
Staff costs 1,019,046 1,175,095
Rates and water 1,345 1,815
Insurance 10,788 9,440
Light and heat 8,424 21,536
Telephone 21,593 20,074
Postage and stationery 6,069 9,298
Advertising 325 964
Sundries 1,718 1,917
Rent 75,370 87,746
Repairs and maintenance 16,576 13,686
Cleaning 671 3,538
Computer
repairs and		 maintenance 11,335 17,666
Photocopying costs 10,380 15,568
Publications and subscriptions 164
Vehicle and transport costs 41,660 127,208
Activity costs 230,270 210,584
Meals for clients 34 36,200
Staff training and travel 12,278 30,850
Redundancy costs 17,635 12,297
Volunteer expenses 55 3,633
Bank charges and interest 2,724 2,179
Purchase of mobility goods for resale 6,163 27,587
Professional fees 2,341 14,337
Depreciation 6,349 7,859
Loss on sale ofassets 148
1,503,297 1,851,241
SUPPORT COSTS

31/3/21 31/3/20
E E
Auditors' remuneration 6,300 5,831
Depreciation
—owned assets		 6,348
Deficit on disposal offixed assets 148

STAFF COSTS
31/3/21 31/3/20
E f
Wages and salaries 937,377 1,115,976
Social security costs 54,094 64,180
Other pension costs 27,575 30,474
1,019,046 1,210,630
31/3/21 31/3/20
Contracts and projects 74 94
Administration and support 6 6
Senior management 5 4
85 104

COMPARATIVES FOR THE STA TEMENT OF FINANCIA L ACTIVITIES
Unrestricted Restricted Total
funds funds funds
f f f
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 54,578 618,204 672,782
Charitable
activities
Charitable
activities		 1,117,612 1,117,612
Other trading activities 66,586 66,586
Other income 18,995 18,995
Total 1,257,771 618,204 1,875,975
EXPENDITURE ON
Raising funds 5,742 5,742
Charitable
activities
Charitable
activities		 1,277,962 620,217 1,898,179
Total 1,283,704 620,217 1,903,921
NET INCOME/(EXPENDITURE) (25,933) (2,013) (27,946)
RECONCILIATION
OF FUNDS
Total funds brought forward 169,861 5,274 175,135
TOTAL FUNDS CARRIED FORWARD 143,928 3,261 147,189

TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
E E E E E
COST OR VALUATION
At 1st April 2020 75,000 53,635 110,359 12,000 250,994
Additions 929 929
Disposals (1,039) (10,310) (11,349)
Revaluations 50,000 50,000
At 31st March 2021 125,000 52,596 100,978 12,000 290,574
DEPRECIATION
At 1st April 2020 48,933 101,622 3,245 153,800
Charge for year 705 4,366 1,277 6,348
Eliminated
on disposal		 (891) (10,310) (11,201)
At 31st March 2021 48,747 95,678 4,522 148,947
NET BOOK VALUE
At 31st March 2021 125,000 3,849 5,300 7,478 141,627
At 31st March 2020 75,000 4,702 8,737 8,755 97,194
Cost or valuation at 31st March 2021 is represented by:
Fixtures
Freehold Plant and and Motor
property machinery fittings vehicles Totals
E E E f E
Valuation
in 2020		 75,000 75,000
Valuation
in 2021		 50,000 50,000
Cost 52,596 100,978 12,000 165,574
125,000 52,596 100,978 12,000 290,574

STOCKS
31/3/21 31/3/20
6 f
Stocks 9,403 6,205
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/21 31/3/20
E E
Trade debtors 69,829 287,095
Bad debt provision (3,500) (3,849)
Prepayments 10,558 71,768
Other debtors 13,702 32,049
90J589 387,063
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/3/21 31/3/20
E E
Bank loans and overdrafts (see note 18) 1,427
Trade creditors 18,001 99,001
Social security and other taxes 13,358 38,947
VAT 2,771 93
Credit card 3,618 2,342
Sundry creditors 211 4,680
Pension fund control 4,338 4,524
Accruals 35,528 45,478
Deferred Income 5,076 162,473
Hire deposits 50
82,901 359,015

31/3/21 31/3/20
E E
Amounts falling due within one year on demand:
Bank loans 1,427

31/3/21 31/3/20
6 f
Within one year 55,476 68,855
Between one and five years 81,195 120,348
136,671 189,203
ANALYSIS OF NET ASSETS BETWEEN FUNDS
31/3/21 31/3/20
Unrestricted Restricted Total Total
funds funds funds funds
E E E E
Fixed assets 141,627 141,627 97,194
Current assets 508,475 8,261 516,736 409,010
Current liabilities (82,901) (82,901) (359,015)
567,201 8,261 575,462 147,189

MOVEMEN T IN FU NDS
Net
movement At
At 1/4/20 in funds 31/3/21
f E E
Unrestricted funds
General fund 68,928 373,273 442,201
Revaluation fund 75,000 50,000 125,000
143,928 423,273 567,201
Restricted funds
Befnending 5,000 5,000
Fuel Poverty Fund 2,046 2,046
Holidays for Older People 960 960
Macmillan 255 255
3,261 5,000 8,261
TOTAL FUNDS 147,189 428,273 575,462
Net movement
in funds, included		 in the above are as follows:
Incoming Resources Gains and Ivlovement
resources expended losses in funds
E E E E
Unrestricted funds
General fund 1,222,729 (849,456) 373,273
Revaluation fund 50,000 50,000
1,222,729 (849,456) 50,000 423,273
Restricted funds
Befriending 94,957 (89,957) 5,000
Calderdale Shopmobility 27,500 (27,500)
E-on Home Energy Checks 8,280 (8,280)
Information and Advice 112,879 (112,879)
Home from Hospital Seamless Service 316,092 (316,092)
Kirklees Dementia Hub 41,631 (41,631)
I.ibby and Bertie 25,716 (25,716)
Locala 39,148 (39,148)
666,203 (661,203) 5,000
TOTAL FUNDS 1,8&8,932 (1,510,659) 50,000 428,273

Net
movement At
At 1/4/19 in funds 31/3/20
E E E
Unrestricted
funds
General fund 94,861 (25,933) 68,928
Revaluation
fund		 75,000 75,000
169,861 (25,933) 143,928
Restricted funds
Carers Count 1,361 (1,361)
Fuel Poverty Fund 2,046 2,046
Holidays for Older People 960 960
Macmillan 255 255
Neighbour
Connections		 258 (258)
Travel Companions 394 (394)
5,274 (2,013) 3,261
TOTAL FUNDS 175,135 (27,946) 147,189
Comparative
net movement		 in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
E f E
Unrestricted
funds
General fund 1,257,771 (1,283,704) (25,933)
Restricted funds
Befnendmg 25,957 (25,957)
Calderdale
Shopmobility		 44,222 (44,222)
Carers Count (1,361) (1,361)
E-on Home Energy Checks 7,200 (7,200)
Information
and Advice		 56,700 (56,700)
Home from Hospital Seamless Service 316,093 (316,093)
Kirklees Shopmobility 5,000 (5,000)
Kirklees Dementia Hub 41,633 (41,633)
Libby and Bertie 25,716 (25,716)
Locala 40,733 (40,733)
Macmillan 32,792 (32,792)
Neighbour
Connections		 15,829 (16,087) (258)
Travel Co
mpa ni on s		 6,329 (6,723) (394)
618,204 (620,217) (2,013)
TOTALFUNDS 1.,875,975 (1,903,921) (27,946)

Net
movement At
At 1/4/19 in funds 31/3/21
E 6 E
Unrestricted funds
General fund 94,861 347,340 442,201
Revaluation fund 75,000 50,000 125,000
169,861 397,340 567,201
Restricted funds
Befriending 5,000 5,000
Carers Count 1,361 (1,361)
Fuel Poverty Fund 2,046 2,046
Holidays for Older People 960 960
Macmillan 255 255
Neighbour
Connections		 258 (258)
Travel Companions 394 (394)
5,274 2,987 8,261
TOTAL FUNDS 175,135 400,327 575,462

incoming Resources Gains and Movement
resources expended losses in funds
E E f E
Unrestricted
funds
General fund 2,480,500 (2,133,160) 347,340
Revaluation
fund		 50,000 50,000
2,480,500 (2,133,160) 50,000 397,340
Restricted funds
Befriending 120,914 (115,914) 5,000
Calderdale
Shopmobility		 71,722 (71,722)
Carers Count (1,361) (1,361)
E-on Home Energy Checks 15,480 (15,480)
information
and Advice		 169,579 (169,579)
Home from Hospital Seamless Service 632,185 (632,185)
Kirklees Shopmobility 5,000 (5,000)
Kirklees Dementia Hub 83,264 (83,264)
Libby and Bertie 51,432 (51,432)
Locala 79,881 (79,881)
Macmillan 32,792 (32,792)
Neighbour
Connections		 15,829 (16,087) (258)
Travel Companions 6,329 (6,723) (394)
1,284,407 (1,281,420) 2,987
TOTAL FUNDS 3,764,907 (3,414,580) 50,000 400,327

31/3/21 31/3/20
f E
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 10,702
Legacies 2,300 32,048
Grants 1,144,568 630,032
1,146,868 672,782
Other trading activities
Fundraising
events		 18,690 16,907
Brokerage 225 159
Business directory
commission		 3,237 5,410
Sundry income 24,825 26,503
Property
rental income		 9,793 17,607
56,770 66,586
Investment
income
Deposit account interest 45
Charitable
activities
Handyperson
scheme		 28,000 36,530
Mobility sales 25,270 62,951
Care service contracts 369,335 657,467
Shopping
and cleaning contracts		 145,537 215,772
Handyperson
contract		 115,000 115,000
Footcare income 2,107 19,719
Sundry income 10,173
685,249 1,117,612
Other income
Income from trading subsidiary 18,995
Total incoming resources 1,888,932 1,875,975
EXPENDITURE
Raising donations
and legacies
Fundraising
costs		 230 5,742
Charitable
activities
Wages 937,377 1,080,441
Carried forward 937,377 1,080,441

31/3/21 31/3/20
E f
Charitable
activities
Brought forward 937,377 1,080,441
Social security 54,094 64,180
Pensions 27,575 30,474
Rates and water 1,345 1,815
Insurance 10,788 9,440
Light and heat 8,424 21,536
Telephone 21,593 20,074
Postage and stationery 6,069 9,298
Advertising 325 964
Sundries 1,718 1,917
Rent 75,370 87,746
Repairs and maintenance 16,576 13,686
Cleaning 671 3,538
Computer
repairs and		 maintenance 11,335 17,666
Photocopying
costs		 10,380 15,568
Publications
and subscriptions		 164
Vehicle and transport costs 41,660 127,208
Activity costs 230,270 210,584
Meals for clients 34 36,200
Staff training
and travel		 12,278 30,850
Redundancy
costs		 17,635 12,297
Volunteer
expenses		 55 3,633
Bank charges and interest 2,724 2,179
Purchase of mobility goods for resale 6,163 27,587
Professional
fees		 2,341 14,337
Plant and machinery 705 830
Fixtures and fittings 4,367 5,534
Motor vehicles 1,277 1,495
Loss on sale oftangible fixed assets 148
1,503,297 1,851,241
Support cos'ts
Information
technology
Wages 35,535
Governance
costs
Auditors'
remuneration		 6,300 5,831
Legal fees 832 5,572
7,132 11,403
Total resources expended 1,510,659 1,903,921
Net income/(expenditure) 378,273 (27,946)