||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)|