|||Page|| |---|---|---|---| |Report ofthe Trustees|1|to|9| |Report ofthe Independent
Auditors|10|to|13| |Statement of Financial Activities||14|| |Balance Sheet||15|| |Cash Flow Statement|||| |Notes to the Cash Flow Statement||17|| |Notes to the Financial Statements|18|to|32| |Detailed Statement of Financial Activities|33|to|34| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ||||||31/3/23|31/3/22| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||funds|funds|funds|funds| |||Notes|E|E|E|E| |INCOME AND ENDOWMENTS
Donations
and legacies|FROM||80,615|779,667|860,282|661,520| |Charitable
activities
Charitable
activities|||841,682||841,682|824,726| |Other trading
activities
Investment
income||3
4|127,464
523||127,464
523|91,789
23| |Total|||1,050,284|779,667|1,829,951|1,578,058| |EXPENDITURE ON
Raising funds||6|1,617||1,617|339| |Charitable
activities
Charitable
activities|||1,053,240|717,243|1,770,483|1,508,262| |Total|||1,054,857|717,243|1,772,100|1,508,601| |NET INCOME/(EXPENDITURE)
Transfers between funds||20|(4,573)
61,513|62,424
(61,513)|57,851|69,457| |Net movement
in funds|||56,940|911|57,851|69,457| |RECONCILIATION
OF FUNDS
Total funds brought forward|||634,658|10,261|644,919|575,462| |TOTAL FUNDS CARRIED FORWARD|||691,598|11,172|702,770|644,919| |||31/3/23|31/3/22| |---|---|---|---| ||Notes|E|6| |FIXEDASSETS
Tangible assets|14|228,829|166,551| |CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand|15
16|7,803
276,908
347,528|5,823
208,472
406,132| |||632,239|620,427| |CREDITORS
Amounts
falling due within one year|17|(158,298)|(142,059)| |NET CURRENT ASSETS||473,941|478,368| |TOTAL ASSETS LESS CURRENT LIABILITIES||702,770|644,919| |NET ASSETS||702,770|644,919| |FUNDS|20||| |Unrestricted
funds:
General
fund
Revaluation
fund||566,598
125,000|509,658
125,000| |||691,598|634,658| |Restricted funds||11,172|10,261| |TOTALFUNDS||702,770|644,919| ## |||||31/3/23|31/3/22| |---|---|---|---|---|---| ||||Notes|E|E| |Cash flows from operating
activities
Cash generated
from operations||||21,933|29,744| |Net cash provided
by operating
activities||||21,933|29,744| |Cash flows from investing
activities
Purchase oftangible
fixed assets
Sale of tangible fixed assets
Interest received||||(101,207)
20,147
523|(40,379)
23| |Net cash used
in investing|activities|||(80,537)|(40,356)| |Change
in cash and cash
reporting
period|equivalents|in the||(58,604)|(10,612)| |Cash and cash equivalents
ofthe reporting
period|at the beginning|||406,132|416,744| |Cash and cash equivalents
the reporting
period|at the end|of||347,528|406,132| ## ## ||RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES|RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES|RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES|RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES|RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES|| |---|---|---|---|---|---|---| ||||||31/3/23|31/3/22| ||||||E|E| ||Net income for the reporting
Activities)||period (as per the Statement of Financial||57,851|69,457| ||Ad)ustments for:
Depreciation
charges
Profit on disposal of fixed
Interest received|assets|||22,113
(3,328)
(523)|15,455
(23)| ||(Increase)/decrease
in stocks
Increase
in debtors
Increase
in creditors||||(1,980)
(68,436)
16,236|3,580
(117,883)
59,158| ||Net cash provided
by operations||||21,933|29,744| |2.|ANALYSIS OF CHANGES|IN NET FUNDS||||| ||||At|1/4/22|Cash flow|At 31/3/23| |||||E|6|E| ||Net cash
Cash at bank and in hand||406,132||(58,604)|347,528| ||||406,132||(58,604)|347,528| ||Total||406,132||(58,604)|347,528| ## ## ## ## ## ## ## ## ## |||||| |---|---|---|---|---| |.|DONATIONS
AND LEGACIES|||| ||||31/3/23|31/3/22| ||||E|f| ||Legacies
Grants||3
860,279|7,740
653,780| ||||860,282|661,520| ||Grants received, included|in the above, are as follows:||| ||||31/3/23|31/3/22| ||||f|E| ||Calderdale
Council||284,417|118,461| ||Locala||48,476|45,133| ||Community
Foundation
Voluntary
&Community
Kirklees Council||7,000
67,392|4,000
59,177| ||Age UK
Calderdale
CCG||77,604
97,950|87,457
207,228| ||Macmillan
Cancer Support
Community
Links
Greater Huddersfield
Hospital Trust
NHS England
HMRC -Iob Retention
Scheme||38,180
38,747
25,716|31,388
40,128
25,716
26,695
360| ||Others|||8,037| ||Calderdale
Dementia
Hub||68,634|| ||Calderdale
Household
Fund||2,500|| ||Kirklees Household
Fund||3,000|| ||Dewsbury
Home from Hospital
Electric Minibus||33,774
61,513|| ||South West Yorkshire
Partnership||5,376|| ||||860,279|653,780| |3.|OTHER TRADING ACTIVITIES|||| ||||31/3/23|31/3/22| ||||E|E| ||Fundraising
events
Business directory
commission
Locala Transport
Property
rental income||33,034
4,347
87,083
3,000|15,128
4,107
71,954
600| ||||127,464|91,789| ## ## ## |.|INVESTMENT INCOME|||||| |---|---|---|---|---|---|---| ||||||31/3/23|31/3/22| ||||||f|f| ||Deposit account interest||||523|23| ||INCOME FROM CHARITABLE ACTIVITIES|||||| ||||||31/3/23|31/3/22| ||Handyperson
scheme
Mobility sales
Care service contracts|Activity
Charitable
Charitable
Charitable|activities
activities
activities||f
28,486
64,700
445,300|f
32,160
57,464
427,608| ||Shopping
and cleaning
contracts|Charitable|activities||166,317|167,691| ||Handyperson
contract
Footcare income|Charitable
Charitable|activities
activities||115,000
10,609|115,000
7,158| ||Step up program
income
MCST income|Charitable
Charitable|activities
activities||4,733|7,564
3,706| ||Sundry income|Charitable|activities||6,537|6,375| ||||||841,682|824,726| |6.|RAISING FUNDS|||||| ||Raising donations
and legacies||||31/3/23|31/3/22| ||||||f|f| ||Fun dra ising costs||||1,617|339| |7.|CHARITABLE ACTIVITIES COSTS|||||| |||||Direct|Support|| |||||Costs (see|costs (see|| |||||note 8)
f|note 9)
f|Totals
f| ||Charitable
activities|||1,763,991|6,492|1,770,483| ## ## ## |DIRECT COSTS OF CHARITABLE|ACTIVITIES||| |---|---|---|---| |||31/3/23|31/3/22| |||E|E| |Staff costs||1,258,998|1,005,033| |Rates and water
Insurance||876
14,194|2,323
12,061| |Light and heat
Telephone
Postage and stationery
Advertising
Sundries||50,856
18,854
11,441
12,883
4,192|10,633
20,641
9,409
3,197
1,733| |Rent
Repairs and maintenance
Cleaning
Computer
repairs and maintenance
Photocopying
costs
Publications
and subscriptions
Vehicle and transport
costs
Activity costs
Meals for clients
Staff training
and travel
Redundancy
and termination
costs
Volunteer
expenses
Bank charges and interest
Purchase of mobility goods for resale
Bad debts
Professional
fees||67,087
19,792
1,143
14,696
3,259
2,656
107,866
35,993
37,273
31,180
4,865
981
4,980
25,018
1,842
14,281|67,785
12,749
1,014
17,346
2,945
4,152
77,880
161,687
16,307
24,464
728
2,777
28,910
2,554| |Depreciation
Loss on sale of assets||22,113
(3,328)|15,454| |||1,763,991|1,501,782| ## ## ## ## ## ## |Net inco|me/(expenditure)
is stated after charging/(crediting):||| |---|---|---|---| |||31/3/23|31/3/22| |||f|f| |Auditors'|remuneration|6,492|6,480| |Depreciation
- owned assets||22,110|15,455| |Surplus|on disposal offixed assets|(3,328)|| ## ## ## ## ## |STAFF|COSTS||| |---|---|---|---| |||31/3/23|31/3/22| |||E|E| |Wages
Social
Other|and salaries
security costs
pension costs|1,147,667
78,959
32,372|918,685
58,634
27,714| |||1,258,998|1,005,033| |||31/3/23|31/3/22| |---|---|---|---| |Contracts
and|projects|79|68| |Administration|and support|6|6| |Senior management||3|3| |||88|77| ## ## ## ## |COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES|COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES|COMPARATIVES
FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||| |---|---|---|---|---|---| ||||Unrestricted|Restricted|Tota
I| ||||funds|funds|funds| ||||6|f|E| |INCOME AND ENDOWMENTS||FROM|||| |Donations
and legacies|||261,928|399,592|661,520| |Charitable
activities|||||| |Charitable
activities|||824,726||824,726| |Other trading activities
Investment
income|||91,789
23||91,789
23| |Tota I|||1,178,466|399,592|1,578,058| |EXPENDITURE ON|||||| |Raising funds|||339||339| |Charitable
activities|||||| |Charitable
activities|||1,110,670|397,592|1,508,262| |Total|||1,111,009|397,592|1,508,601| |NET INCOME|||67,457|2,000|69,457| |RECONCILIATION
OF FUNDS|||||| |Total funds brought|forward||567,201|8,261|575462| |TOTAL FUNDS CARRIED FORWARD|||634,658|10,261|644,919| ## ## ## ## |TANGIBLE FIXEDASSETS|||||| |---|---|---|---|---|---| ||||Fixtures||| ||Freehold|Plant and|and|Motor|| ||property
E|machinery
f|fittings
6|vehicles
E|Totals
6| |COST OR VALUATION|||||| |At 1st April 2022|125,000|58,550|102,578|44,825|330,953| |Additions||6,612|6,960|87,635|101,207| |Disposals||(2,869)||(22,425)|(25,294)| |At 31st March 2023|125,000|62,293|109,538|110,035|406,866| |DEPRECIATION|||||| |At 1st April 2022
Charge for year
Eliminated
on disposal|2,500|51,309
4,683
(2,869)|98,495
3,731|14,598
11,196
(5,606)|164,402
22,110
(8,475)| |At 31st March 2023|2,500|53,123|102,226|20,188|178,037| |NET BOOK VALUE|||||| |At 31st March 2023|122,500|9,170|7,312|89,847|228,829| |At 31st March 2022|125,000|7,241|4,083|30,227|166,551| ||||||Fixtures||| |---|---|---|---|---|---|---|---| ||||Freehold|Plant and|and|Motor|| ||||property
E|machinery
6|fittings
E|vehicles
6|Totals
f| |Valuation|in|2020|75,000||||75,000| |Valuation|in|2021|50,000||||50,000| |Cost||||62,293|109,538|110,035|281,866| ||||125,000|62,293|109,538|110,035|406,866| ## ## |15.|STOCKS||||||| |---|---|---|---|---|---|---|---| |||||||31/3/23|31/3/22| |||||||E|f| ||Stocks|||||7,803|5,823| |16.|DEBTORS:AMOUNTS|||FALLING DUE WITHIN ONE YEAR|||| |||||||31/3/23|31/3/22| |||||||E|6| ||Trade debtors|||||198,236|170,383| ||Bad debt|provision||||(5,310)|(3,468)| ||VAT|||||13,235|2,012| ||Prepayments||and accrued income|||69,226|36,670| ||Other debtors|||||1,521|2,875| |||||||276,908|208,472| |17.|CREDITORS: AMOUNTS||||FALLING DUE WITHIN ONE YEAR||| |||||||31/3/23|31/3/22| |||||||E|6| ||Trade creditors|||||62,792|43,275| ||Social security||and other||taxes|16,226|14,533| ||Credit card|||||5,752|4,249| ||Pension|fund|control|||5,295|4,480| ||Accruals|||||55,571|45,427| ||Deferred|Income||||12,662|30,095| |||||||158,298|142,059| ||31/3/23|31/3/22| |---|---|---| ||E|6| |Within one year
Between one and five years|33,002
15,191|33,002
48,193| ||48,193|81,195| ## ## ## |ANALYSIS OF|NET AS|SETS BETWEEN F|UNDS|||| |---|---|---|---|---|---|---| ||||||31/3/23|31/3/22| ||||Unrestricted|Restricted|Total|Tota
I| ||||funds|funds|funds|funds| ||||E|E|f|E| |Fixed assets|||228,829||228,829|166,551| |Current assets|||621,067|11,172|632,239|620,427| |Current
liabilities|||(158,298)||(158,298)|(142,059)| ||||691,598|11,172|702,770|644,919| |MOVEMENT|IN FUNDS|||||| |||||Net|Transfers|| |||||movement|between|At| ||||At 1/4/22|in funds|funds|31/3/23| ||||E|E|E|E| |Unrestricted|funds|||||| |General fund|||509,658|(4,573)|61,513|566,598| |Revaluation|fund||125,000|||125,000| ||||634,658|(4,573)|61,513|691,598| |Restricted funds||||||| |Befriending|||5,000|||5,000| |Fuel Poverty|Fund||2,046|||2,046| |Holidays for|Older People||960|||960| |Macmillan|||255|||255| |Extreme Weather|||2,000|||2,000| |Calderdale
Dementia||Hub||911||911| |Electric Minibus||||61,513|(61,513)|| ||||10,261|62,424|(61513)|11172| |TOTALFUNDS|||644,919|57,851||702,770| ## ## ## |||||Incoming|Resources|Movement| |---|---|---|---|---|---|---| |||||resources|expended|in funds| |||||E|E|E| |Unrestricted
funds||||||| |General fund||||1,050,284|(1,054,857)|(4,573)| |Restricted funds||||||| |Befriending||||63,557|(63,557)|| |Calderdale
Shopmobility||||25,000|(25,000)|| |Information
and Advice||||92,982|(92,982)|| |Home from Hospital||Seamless Service||97,954|(97,954)|| |Kirklees Dementia|Hub|||38,747|(38,747)|| |Discharge
Lounge||||25,716|(25,716)|| |Locala||||48,476|(48,476)|| |Travel Companions||||35,000|(35,000)|| |Calderdale
Household|||Fund|2,500|(2,500)|| |Dewsbury
I-lome from|||Hospital|33,774|(33,774)|| |Kirklees Household||Fund||3,000|(3,000)|| |Tackling Inequalities||||1,473|(1,473)|| |Calderdale
Home from|||Hospital|116,052|(116,052)|| |Calderdale
Dementia
Hub||||68,931|(68,020)|911| |Electric Minibus||||61,513||61,513| |Winter Discharge||||64,992|(64,992)|| |||||779,667|(717,243)|62,424| |TOTAL FUNDS||||1,829,951|(1,772,100)|57,851| ## ## ## ||||||Net|| |---|---|---|---|---|---|---| ||||||movement|At| |||||At 1/4/21|in funds|31/3/22| |||||E|6|6| |Unrestricted
funds||||||| |General
fund||||442,201|67,457|509,658| |Revaluation
fund||||125,000||125,000| |||||567,201|67,457|634,658| |Restricted funds||||||| |Befriending||||5,000||5,000| |Fuel Poverty
Fund||||2,046||2,046| |Holidays for Older|People|||960||960| |Macmillan||||255||255| |Extreme Weather|||||2,000|2,000| |||||8,261|2,000|10,261| |TOTAL FUNDS||||575,462|69,457|644,919| |Comparative
net movement|||in funds, included|in the above are as follows.||| |||||Incoming|Resources|Movement| |||||resources|expended|in funds| |||||6|6|6| |Unrestricted
funds||||||| |General
fund||||1,178,466|(1,111,009)|67,457| |Restricted funds||||||| |Befriending||||85,136|(85,136)|| |Calderdale
Shopmobility||||25,000|(25,000)|| |Information
and Advice||||86,122|(86,122)|| |Kirklees Dementia|I-lub|||40,131|(40,131)|| |Discharge
Lounge||||25,716|(25,716)|| |Locala||||45,133|(45,133)|| |Calderdale
Household||Fund||4,000|(4,000)|| |Dewsbury
Home from||Hospital||47,286|(47,286)|| |Extreme Weather||||2,000||2,000| |Kirklees Household|Fund|||2,000|(2,000)|| |MCS Therapy||||20,000|(20,000)|| |Tackling Inequalities||||6,432|(6,432)|| |Walking
Football||||10,636|(10,636)|| |||||399,592|(397,592)|2,000| |TOTALFUNDS||||1,578,058|(1,508,601)|69,457| ## ## |A current year 12 mon|ths
and prior yea|r 12 months
combined
po|sition
is as follows|:|| |---|---|---|---|---|---| ||||Net|Transfers|| ||||movement|between|At| |||At 1/4/21|in funds|funds|31/3/23| |||E|E|E|E| |Unrestricted
funds
General fund
Revaluation
fund||442,201
125,000|62,884|61,513|566,598
125,000| |||567,201|62,884|61,513|691,598| |Restricted funds
Befriending
Fuel Poverty Fund
Holidays for Older People
Macmillan
Extreme Weather
Calderdale
Dementia
Hub
Electric Minibus||5,000
2,046
960
255|2,000
911
61,513|(61,513)|5,000
2,046
960
255
2,000
911| |||8,261|64,424|(61,513)|11,172| |TOTALFUNDS||575,462|127,308||702,770| ## ## |MOVEMENT
IN FUNDS -continued
A current
year 12 months
and prior year 12 months
are as follows:|combined
net movement|in funds,
included|in the
abov| |---|---|---|---| ||Incoming|Resources|Movement| ||resources|expended|in funds| ||E|E|E| |Unrestricted
funds
General fund|2,228,750|(2,165,866)|62,884| |Restricted funds
Befriending
Calderdale
Shopmobility
Information
and Advice
Home from Hospital
Seamless Service
Kirklees Dementia
Hub
Discharge
Lounge
Locala
Travel Companions
Calderdale
Household
Fund
Dewsbury
Home from Hospital
Extreme Weather
Kirklees Household
Fund
MCS Therapy
Tackling inequalities
Walking
Football
Calderdale
Home from Hospital
Calderdale
Dementia
Hub
Electric Minibus
Winter Discharge|148,693
50,000
179,104
97,954
78,878
51,432
93,609
35,000
6,500
81,060
2,000
5,000
20,000
7,905
10,636
116,052
68,931
61,513
64,992|(148,693)
(50,000)
(179,104)
(97,954)
(78,878)
(51,432)
(93,609)
(35,000)
(6,500)
(81,060)
(5,000)
(20,000)
(7,905)
(10,636)
(116,052)
(68,020)
(64,992)|2,000
911
61,513| ||1179259|(1 114835)|64,424| |TOTALFUNDS|3,408,009|(3,280,701)|127,308| ## ## ## ## ## ## ## ## ## ||31/3/23|31/3/22| |---|---|---| ||6|f| |INCOME AND ENDOWMENTS||| |Donations
and legacies||| |Legacies
Grants|3
860,279|7,740
653,780| ||860,282|661,520| |Other trading activities
Fundraising
events
Business directory
commission
Locala Transport
Property
rental income|33,034
4,347
87,083
3,000|15,128
4,107
71,954
600| ||127,464|91,789| |Investment
Income||| |Deposit account interest|523|23| |Charitable
activities||| |Handyperson
scheme
Mobility sales
Care service contracts
Shopping
and cleaning contracts
Handyperson
contract
Footcare income|28,486
64,700
445,300
166,317
115,000
10,609|32,160
57,464
427,608
167,691
115,000
7,158| |Step up program
income
MCST income|4,733|7,564
3,706| |Sundry income|6,537|6,375| ||841,682|824,726| |Total Incoming resources|1,829,951|1,578,058| |EXPENDITURE||| |Raising donations
and legacies
Fundraising
costs|1,617|339| |Charitable
activities||| |Wages
Social security
Pensions|1,147,667
78,959
32,372|918,685
58,634
27,714| |Carried forward|1,258,998|1,005,033| ## ||||31/3/23|31/3/22| |---|---|---|---|---| ||||6|E| |Charitable
activities||||| |Broughtforward|||1,258,998|1,005,033| |Rates and water|||876|2 323| |Insurance|||14,194|12,061| |Light and heat|||50,856|10,633| |Telephone|||18,854|20,641| |Postage and stationery|||11,441|9,409| |Advertising|||12,883|3,197| |Sundries|||4,192|1,733| |Rent|||67,087|67,785| |Repairs and maintenance|||19,792|12,749| |Cleaning|||1,143|1,014| |Computer
repairs and|maintenance||14,696|17,346| |Photocopying
costs|||3,259|2,945| |Publications
and subscriptions|||2,656|4,152| |Vehicle and transport|costs||107,866|77,880| |Activity costs|||35,993|161,687| |Meals for clients|||37,273|16,307| |Staff training
and travel|||31,180|24,464| |Redundancy
and termination||costs|4,865|| |Volunteer
expenses|||981|728| |Bank charges and interest|||4,980|2,777| |Purchase of mobility goods for resale|||25,018|28,910| |Bad debts|||1,842|| |Professional
fees|||14,281|2,554| |Freehold
property|||2,500|| |Improvements
to property|||4,189|1,985| |Plant and machinery|||495|577| |Fixtures and fittings|||3,732|2,816| |Motor vehicles|||11,197|10,076| |Loss on sale oftangible|fixed|assets|(3,328)|| ||||1,763,991|1,501,782| |Support costs||||| |Governance
costs||||| |Auditors'
remuneration|||6,492|6,480| |Total resources expended|||1,772,100|1,508,601| |Net Income|||57,851|69,457|