Charity registration number 1102020 (England and Wales)
Company registration number 05013745
AGE UK CALDERDALE & KIRKLEES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

AGE UK CALDERDALE & KIRKLEES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr E R Boulton
Mr P M Spark
Mr C Young
Mrs PAndrewartha
Mr M Patel
Anthony Morris
Leanne Gibson
Nicholas Tarren
Senior management
R Horner
Chief Execulive Officer
Charlty number
1102020
Company number
05013745
Reglstered offlce
4- 6 Square
Halifax
West Yorkshire
HX1 1RJ
Audltor
BK Plus Audit Limiled
52 St Johns Lane
Halifax
West Yorkshir8
England
HX128W

AGE UK CALDERDALE & KIRKLEES
CONTENTS
Page
Trustees, report
Statement of trustees, responsibilities
Independ8nt auditor's report
8-11
Statement of financial activities
12-13
Balance sheet
14
Slatem8nl of cash flows
15
Notes to the financlal statements
16-30

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustee, who are directors for the purposes of company law, present the annual report together with the financial
stalement of the charitable group for the year ended 31 March 2024. The trustees have adopted the provisions of
Accounting and reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS
102> (effective 1 January 2019).
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
05013745 (England and Wales)
Registered Charlty number
1102020
Reglstered offlce
4.6 Square
Halifax
Wesl Yorkshire
HX11RJ
Trustees
Dr E R Boulton
Mr P M Spark
Mr C Young
Mrs P Andrewartha
Mr M Patel
Anthony Morris
Leanne Gibso
Nicholas Tarren
Chair
Audltors
BK Plu8 Audlt Limited
52 Sl Johns Lane
Halifax
Wesl Yorkshire
HX12BW
Chlef Executlve Offlcer
R Horner
Objectlves and actlvities
Objectlves and aims
'Helping older people in Calderdale & Kirklees make the most of later life"
We exist lo promole the wellbeing of all older people in Calderdale & Kirklees. recognizing their right to
independence, fulfilment, dignity and choice. We support them and Iheir carer5 to make later life a fulfilling and
enjoyable experience through helping lo mainlain a quality of life as independently as possible. We will be inclusive
and embrace equalily and diversity.
Our memorandum of association expresses this a5 °to promote the relief of elderly people in any manner which now
or hereafter may be deemed by law to be charitable in or around the Metropolltan Boroughs of Calderdale and
Kirklees"

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our Vislon
11 is our vision to be the centre of excellence providing access to services that meet the needs of older people.
Our Values
To be client centred
To deliver services with compassion
To value staff and volunteers
To be inclusive and embrace equality and diversity
To develop trust in our services
To ensure that everybody in working together to achieve the same objectives
Strategic Plan
The Board agreed a five year strategic plan in 2023 which lakes into account the evolving and changing health and
social care landscape and the financial implications for the organisation and it beneficiaries. We have identified the
following challenges and developed a strategy to ensure we acknowledge and respect these challenges and work
together to overcome them and strive to reach our vision.
Challenges
Increasing older population
Greater focus on living independenlly for longer
The move to digital servlces is excluding many older people
The cost of living crisis is putting pressure on older people
Pressure on funding, particularly sustainable funding
Our 51ralegy focus on three areas,. people, financial stability and service development, we will do this by..
People, we WTII value all of the people involved with the organisation
Flnancial Stability, focus on increasing financial slability
Servlce Development, providing high quality seNices that older peopl8 want

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achlevements and performance
Signilicant aclivit18s and achievements against objeclNes
Our maln charitable activitles during 2023124 were:
Providing infomialion and advice to older people by telephone or face-to-face appointments.
Supporting volunteering amongst older people and for older people. Offering befriending, advice on health,
wellbeing, keeping safe and warm, exercise and the use oftechnology
Supporting older people to live independently at home for longer through various servlces
We offer a broad range of services, which are funded through contracts with or grants from the Iwo local authorities,
the inlegraled care board, Age UK, Macmillan and other grant making bodies (such as the Community Foundation
for Calderdalel or through payments by individual clients for the service. We also benefit from donations, legacies
and fundraising.
Summary of Achlevom8nts
Our Wellbeing (day} Centres continue to operale 6 days a week in 3 centres across Calderdale & Kirklees. We
provide transport to our centres, a warm meal and activities. We have extended our activity programme which has
Included Tai Chi, Yoga and exercise classes lailored to reduce the fisk of falls. We currently provKde 160 places per
week,
Our Home Helper team supports 272 clients each month to remain independent in their own homes by provldlng
cleaning, light household duties and shopping. Alongside this we offer the 'de clutter, service which can a5sisI an
older person to remain at home in a much safer environment.
The handy person service helps with small adaptations in the home to support independent living, funding from
Kirklees Council means this service is free in Kirklees. This setvice currently assisls around 150 clienls each
month. Ouring the winter months we also advise and supply free equipment so individuals can heal their homes
economically,
Our Shopmobility outlet in Hallfax rents out mobi1Sty scooters, wheelchairs and other equipment to enable people lo
independently access the town centre and improve their mobility. We also sell small items of equipment as well as
wheelchairs, scooters, easy rise armchairs and handfails.
Durlng the year we worked with Locala CIC. employing two Personal Independence Coordinators, who help prevent
unnecessary readmillance lo hospital, help older people lo navigate the complex world of health and social care
and highlighted the need for more informalion and advice on benefils and housing. We have also provlde
transport service to take people to Locala Clinic appointments and Iransport them home after a stay in an
Intermediate Care facility.
The Seamless Home from H05pltal seFvice runs in partnership wilh Community Transport for Calderdale. across
Greater Huddersfield and Calderdale helping patients to get home and resellled following discharge. We also
deliver a Home from Hospital service from Dewsbury, Pinderfields and Ponlefract hospitals to help residents of
Norlh Kirklees gel home and setlled in. The Home from Hospital staff provide a valuable seNice to make sure older
people who have just left hospital are safe, warm and have important supplies at home. In Calderdale we continue
this support for up lo 6 weeks, providing shopping, company. signposting to prevent readmission to hospital.
Our Information and Advice service operated across both local authority areas during the year and our advisors and
volunteer have handled 1395 enquiries needing specialist support in the financial year. Over the year we have
secured over £3.8m in benefils for clients. Our achievement in supporting people with cancer to claim beneflts and
other support in conjunction with Macmillan Cancer Care has led to a continuation of funding.
We provide a high quality basic foolcare setvices either in Ouf wellbeing cenlres or in clients homes. Improving and
maintaining foot health helps mainlain mobilily and keeps the person free from pain.

AGE UK CALDERDALE & KIRKLEES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Loneliness and isolation is a major issue for older people. We have a befriending service where volunteers either
talk over the telephone or visit face to face providing companionship, we have 134 people registered for this service.
Our befriending service has developed to provide meeting space for people to meet up and enjoy 50cialising whilst
being support8d by a member of our staff and volunteers.
We provide setvices to support people living with Dementia. We deliver the Kirklees and Calderdale Dementia Hubs
in partnership with Community Links. We also deliver Maintenance Cognitive Stimulation Therapy for people in early
stages of demenlla. The latter are group sessions providing meaningful and slimulating activities to help maintain
memory and provide a fun, supportive environment where people can build new friendships.
We contlnue to work in Partnership wilh Wesl Yorkshire Fire and Rescue lo support the needs of vulnerable older
people who have had a Safe and Well Check.
Our Tole as a leading Third Sector organisation in the community is well established and is recognised as adding
value to the local, regional and national arenas, in particular those for health and social care. We have trustee seals
on the boards of Healthwalch Calderdale and Kiiklees and Calipso, as well as being a mernber of the Calderdale
Safeguarding Adults Board. We are working with both Councils and the ICB on Ageing Well and Age Friendly
Communities.
We continue to raise our profile as a local charity through working with more businesses and wider community
partners, and being proud to tell of our achievements in helping older people maximlse wellbeing and
Independence.
Our many volunteers help the organisation and our clients in numerous ways. We could not offer our range ol
services without their generosity and goodwill.
Publlc beneflt
We have referred lo the guidance contained in the Charily Commission's general guidance on public benefit when
reviewing our aims and objectives and in planning our future activities. In particular, the Trustees consider how
planned activlties will contribute lo the aims and objective5 they have set.
The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have
due regard to the public benefit guidance published by the Charity Commission for England and Wales.

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial revlew
The charity incurred an operating surplus for the year of £20.438 (2023.. £57,851). Net asset5 increased to
£723,207 at 31 March 2024 (2023.. £702,770).
The total income for the year was £1.892,284 (2023.. £1,829,948).
Our lolal expenditure was £1,871,846 (2023.. £1,772,097) and included expenditure on core charitable activities
totalllng £1,867,371 12023.. £1,770,480).
£689,365 (2023.. £779.667) of our income was restricted by our funders to be spent on specific purposes. Of thls,
funds of £96012023.. £11,172) for ongoing projects were unspent al the year end and are carried foward to the next
financial year.
Transfer5 are made between funds only where Ihe trustees are satisfied that the fund concerned has been
completed lo the satisfaction of the funder, and that no amount is repayable to Ihe funder in respect of any surplus.
Where a funding stream ends in deficit, this deficil is transferred to unrestricted funds.
Our volunleers play a vital role in the provision of many servlces. They are the main source of activity in some
seNices, whilst In others they add value lo the service offered by our paid staff. Whilst it is difficult to estimate Ihe
exact impact, the equivalent monetary value of the lime donated by volunteers in 2023124 we estimate it to be
£100,000
ReseNes policy
The Trustees have reviewed the Charity's reserve pollcy during the year. particularly in relation to the potential risks
lo the organisalion and the current political and economic Climate. The objective of the policy is lo ensure that the
Charity has adequate funds to cover the eventuality of funding from exlernal sources for core activities ceasing or
being seriously curtailed. Consequently, it is deemed necessary, In such an eventuality, to be able lo cover the
organisalion's core function and premises for al least six months to enable the strategy lo be reviewed and funds lo
be iebuill. Our current level of unreslricled funds of £722.248 meets this reserve funding objective, albelt that
£120,000 of this relates lo a revaluation reserve in respect of long leasehold property.
Prlnclpal fundlng Sources
We recelved subslanlial funding in 2023124 from Kirklees MC for the Day Services contract, the Handyperson
contract, and to support our Dementia Hub activilies.
Calderdale MBC also remained a 51gnificant source of funding in 2023124 to provid8 Information and Advice,
Shopmobility, Befrlending services. Weekend day care and Calderdale Demenlia Hub.
NHS West Yorkshire ICB continued Iheir finance to us in 2023124 for the various Home from Hospital Services.
We also received funding from Age UK, Macmillan Cancer Support, Locala, and Community Foundalion for
Calderdale.
We received a small number of individual donations. Our cleaning, shopping, foolcare, chargeable handyperson
services and privately funded day care services are funded through service user charges.
We are very grateful lo all of our funders for their support.

AGE UK CALDERDALE & KIRKLEES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Investment policy and objectives
Under the constitution the chaTily has the power lo make any investment that the Trustees see fit. At Ihe present
lime, the ch8rily does not have a specific investment policy.
Going concern
The trustees consider that Ihere are no material unc8rtainlies about the charity's ability to continue as a going
concem, nor any significant areas of uncertainly that affect the carrying valu8 of assets held by the charity.
Looklng forward for 2024125
In addition lo the objectives identified above in our Slralegic Plan, we will continue in 2024125 10..
further develop the foot care service
seek opportunities to improve Ihe ulilisalion of, and improve the quality of, our fleet of vehicles
d8velop our knowledge and support for older people, providing more person cenlred, integrated services
which encourage older people lo make the most of later life
encourage companionship, making connections with others and relevanl s8Nices, in order lo support
maximising independence and well being
Campaign lo gel the voice of older people heard and valued
continue lo respect and value all our staff. volunteers, partner organlsalions and client5
offér best value services, not compromising on quality or care
ralse our profile as a local charity with aflilialion lo a nalionally recognised and respected organisalion with
access lo research, knowledge, best praclice. advice and influ8nce
IdenlSfy new ventures that meet thè needs of local people
The trustees, report was approved by the Board of Trustees.
Dr E R Boullon
Trustee
Date:

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trLtstees, who are also the directors of Age Uk Calderdale & Kirklees for the purpose of company law, are
responsible for preparing the Trustees, Report and Ihe financial statemenls in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accounting Practice).
Company Law requlres the trustees to prepare financial statements for each financial yearwhich give a true and fair
view of the slate of affairs of the charity 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 trustees are required to=
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charities SORP.,
make judgemenls and estimates that are reasonable and prudent., and
prepare the financial slalements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequale accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and enable Ihem lo ensure that the financial slalernents comply with the
Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF AGE UK CALDERDALE & KIRKLEES
Oplnion
We have audited the financial statements of Age Uk Calderdale & Kirklees {the 'charity') for the year ended 31
March 2024 which comprise the slatement of financial activities, the balance sheet, the slalemenl ofcash flows and
noles lo the financial statements, including significant accounting policies. The financial reporting framework that
has been appSied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK ancl Republic of Ireland
(United Kingdom GenerallyAccepted Accounting Praclicel.
In our opinion, the financial statements..
give a true and fair view of the stale of the charitable company's affairs as at 31 March 2024 and of Ils
incoming resour￿5 and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.,
and
have been prepared in accordance with the requirements of the Companles Act 2006.
Basls for opinlon
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UKI) and applicable
law. Our responsibilities under Ih05e standards afe further described in the Auditorfs responsftbilities for (he audil ol
Ihe financial slatgmenls section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethlcal
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements, We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinlon.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, us8 of the going concem basis of
accountlng in the preparation of the financial stalemenls is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating lo events or
conditions that, individually or collectively, may cast significant doubt on the charily's ability to continue as a going
concern for a period of ai least twelve monlhs from when the financial slatements are authorised for issue.
Our responsibilities and the responsibilities of the truslees with respeGt to going concern are described in the
relevanl sections of this report.
other Informatlon
The other information comprises the information included in the annual report other than the financial statements
and our auditor's report Ihereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on the financial Statements does not cover Ihe other informalion and we do not express any form
of assurance conclusion Ihereon. Our responsibility 15 to read the other informalion and, in doing so, consider
whether the other information is materially inconsistent with the financial statements or our knowledge obtained In
the course of the audil, or othemise appears to be materially misstated. If we identify such material inconsistencies
or apparent material misstatements, we are required lo determine whether this gives rise to a material misstatement
in the financial statements themselves. If, based on the work we have performed, we conclude that there is a
malerial misstatement of thls other information, we are required to report that fact.
We have nothing to report in thi5 regard.
Matters on whlch we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if, in our opinion=
the information given in the financial statements is inconsistent in any material respect with the trustees,
reporl. or
sufficlent accounting fecords have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF AGE UK CALDERDALE & KIRKLEES
Responslbilltles of trustees
As explained more fully in the staternent of trustees, responsibilities, Ihe Irustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial statements and for being
satisfied thal they give a true and fair view, and for such internal conlrol as the trustees determine is necessary to
enable Ihe preparation of financial statements Ihal are free from material misslatement, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's abilily to
continue as a gcsing concern, disclosing, as applicable, matters related lo going concem and using the going
concern basis of accounting unless the trustees either intend lo liquidate the charitable company or to cease
OP8fations, or have no realistic alternative but lo do so.
Auditor's responsibllltles for the audlt of the flnanclal statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the
Act and relevant regLAlalions made or having effect thereunder.
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS {UKI will always delect a material misstatement when it exist5. Misslalements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
A further descrlptlon of our responsibilities is available on the Financial Reporting Council's website at.. htlps'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditorfs report,

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF AGE UK CALDERDALE & KIRKLEES
other matters
Our approach to identifying and assessing the risks of maleriaS misstatement 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 competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations.,
We idenlified the laws and regulalions applicable to the company through discussions with difectors and
other management, and from our commercial knowledge and experience of the indLJslry sector,.
We focused on specific laws and regulations which we considered may have a direct material effect on the
financial slalemenls or the operations of the company, including the Companie5 Act 2006, laxalion
leglslalion and data protection, anti-bribery, employment, environmental and health and safety legislation.,
We assessed the extent 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 remained
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstalement, induding obtaining
an understanding of how fraud might occur, by:
Making enqulries of managemeni as to where they considefed there was a susceptibility to fraud, their
kno￿edge of actual, suspected and alleged fraud,.
Considering the 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 management bias and override of controls, we.,
Performed analytical procedures to identify any unusual or unexpected relationships.
Tested journal entries to identify unusual transactions
Assessed whether judgements and assumptions made in deterrnining the accounting estimates sel out in
note 2 were indicative of potential bias; and
Investigated the rationale behind significant or unusual Iransaclions.
In response to the risks of irregularities and non-compliance with laws and regulations, we designed procedures
which included, bul were not limited to..
Agreelng financial statement disclosures to underlying supporting documentation.,
Reading the minutes of meetings of those charged with governance.
Enquiring of management as to actual and polenlial litigation and claims., and
Reviewing correspondence with HMRC. relevant regulators and the company's legal advisors.
There are inherent limitations in our audii procedures described above. The more rernoved Ihal laws and
regulalior15 are from the financial transactions, Ihe less likely il is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required to idéntify non-compliance with laws and regulations lo
enquiry of the directors and other managernent and the inspection of regulatory and legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those Ihat arise from error as they may
involve deliberate concealment or collusion.
10-

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF AGE UK CALDERDALE & KIRKLEES
Use of our report
This report is made salely to the company's members. as a body, in accordance with seclion 391 of the Companies
Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we
are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law,
we do nol accept or assume responsibility lo anyone other than the company and the company's members as a
body, for our audit work, for this report, or for the opinions we have formed.
Victorla Atklnson FCA (Senior Statutory Auditor)
for and on behalf of BK Plus Audlt Limlted
13 O££o•Mtse* 202
Chartered Certlfled Accountants
Statutory Audltor
61£ Pivs Lirt1•RJ
52 St Johns Lane
Halifax
West Yorkshire
England
HX12BW
BK Plus Audit Limited is eligible for appointment as auditor of the charity by virtue of Its eligibility for appoinlment as
auditor of a company under section 1212 of the CompaniesAct 2006.
11

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Current flnancial year
Unrestricted
funds
2024
Restricted
funds
2024
Total
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
89,977
602,465
692,442
860,279
Provlsion of Care SeNices
998,065
79,676
1,077,741
841,682
Other trading aclivitles
Investment income
Other income
109,993
3,684
1,200
7,224
117,217
3,684
1,200
127,464
523
Total Income
1,202,919
689,365
1,892,284
1,829,948
Expenditure on:
Raising funds
4.475
4,475
1,617
Provision of Care Servlces
1,173,705
693,666
1,867,371
1,770,480
Total expendlture
1,178,180
693,666
1,871,846
1,772,097
Net Incomellexpendlturel
24,739
{4.301)
20,438
57,851
Transfers between funds
5,911
(5,911)
Net movement In funds
10
30,850
(10,212)
20,438
57,851
Reconclllatlon of funds:
Fund balances at l April 2023
691.598
11,172
702.770
844,919
Fund balances at 31 March 2024
722,248
960
723,208
702,770
The statement of financial activities includes all gains and losses recognised in the year. All income and expendlture
derive from continuing activities.
12-

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Prlor flnanclal year
Unrestrlcted
funds
2023
Re5trlcted
funds
2023
Total
2023
Notes
Income and endowments from:
Donations and legacies
Char
Provision of Care Services
80,612
779.667
860,279
841,682
841,682
Other trading activities
Investment income
127,464
523
127,464
523
Total Sncome
1,050,281
779,667
1,829,948
Expendlture on:
Raising funds
Provislon of Care Services
1,617
1.053.237
1,617
1,770,480
717,243
Total expenditure
1,054,854
717,243
1,772,097
Net Incomel(expendlture)
{4,573)
62,424
57.851
Transfers between funds
61,513
(61,513)
Net movement In funds
10
56,940
911
57,851
Reconclllatlon of funds:
Fund balances al 1 April 2022
634,658
10,261
644,919
Fund balances at 31 March 2023
691,598
11,172
702,770
13-

AGE UK CALDERDALE & KIRKLEES
BALANCE SHEET
AS AT31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
14
202,973
228,827
Current assets
Slocks
Debtors
Cash al bank and in hand
15
16
7,448
258.611
390,118
7,803
276,908
347,528
656,177
632.239
Creditors: amounts falling due within
one year
17
(135.942)
<158,296)
Net current assets
520,235
473,943
Total assets less current Ilabllitles
723,208
702,770
Net assets excluding pension Ilabllity
723,208
702,770
The funds of the charlty
Reslrlcled income funds
Unreslricled funds
20
960
722,248
11,172
691,598
723.208
702,770
Th8 company is enlilled lo the 8xempilon from Ihe audit requirement contained In section 477 of the Companies Act
2006, for the year ended 31 March 2024, although an audit has been carried oul under section 144 of the Charilles
AcL2011.
The directors acknowledge their responsibilities for complying with Ihe requirements of the Companies Act 2006
with respecl lo accounting records and Ihe preparation of financial st8temenls.
The members have not requlred the company lo obtaln an audil of ils financlal statements under the requirements
of the Companies Act 2006, for the year in queslion In accordance with seclion 476.
These financial slatemenls have been prepared in accordance wilh the provisions applicable to ttsmpanies SLtbject
to the small companies regime.
The financial slalements werè approved by the Iruslees on ......
Dr E R Boullon
Trustee
Mr P M Spark
Trustee
Company registration number 05013745 (England and Wales)
12-

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating actlvltles
Cash generated from operations
25
48,765
25,262
Investlng actlvities
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment income received
(9.859)
{101,2081
16,819
523
3.684
Net cash used In Investlng actlvities
(6,175)
(83,866)
Net Gash used In financlng actlvitles
Net Increaselldecrease) in cash and cash
equlvalents
42,590
(58,604)
Cash and cash equivalents al beginning of year
347,528
406,132
Cash and cash equlvalents at end of year
390,118
347,528
15-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charity Information
Age Uk Calderdale & Kirklees is a private company limited by guarantee incorporated in England and Wales.
The registered office is 4- 6 Square, Halifax, Vvest Yorkshire, HX11RJ.
1.1 Accountlng convention
The financial slalements have been prepared in accordance with the charity's Igoverning documentl, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republlc 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 (FRS 1021" (effective l January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial slalements are prepared in sterling, which is the funclional Gurrency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial Statements have been prepared under the historical cost convention, Imodified to include Ihe
revaluation of freehold properties and to include investment properties and certain financial instruments al fair
valuel. The principal accounting policies adopted are sel out below.
1.2 Golng concern
Al the lirne of approving the financial slatements, Ihe truslees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
conllnu8 to adopt the going Concern basis of accounting in preparing the financial slatemenls.
1.3 Charltable funds
Unreslncted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restri¢led funds are subject to specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial slatements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally enlilled to it afler any performance conditions have been met,
the amounts can be measured reliably, and it is probable thal income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Incorne tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an Impending distribution,
the amount Is known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
16-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Icontlnued)
1.5 Expendlture
Expendilure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, il is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activily. The costs of each activity are made up of th8 total of dir￿1 Costs and
shared costs, including support costs involved in undertaking each activity. Direct costs allributable to a single
activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single aclivily are apportioned between Ih05e activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on th8 Portion of the asset's use.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
deprecialion and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their r8sidual values over their
useful lives on the following bases..
Freehold land and buildlngs
Plant and equipment
Fixtures and fittings
Motor vehicles
20/0 on straight line basis
330h on straight line basi5
15 % on reducing balance
250/0 on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the Carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impalrment of flxed assets
At each reporting end date, the charily reviews the carrying amounts of its tangible ass8ls to delermlne
whether there is any indication thal those assets have suffered an impairment loss. If any such indication
exists, the recoverable amounl of the asset is estimated in order to determine (he exlenl of Ihe impairment
loss (if any).
1.8 Stocks
Stocks are slated at the lower of Cosl and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable. direct labour costs and those overheads thal have been
incurred in bringing the stocks to their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the eslimaled selling price less all eslimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-lerm liquid
investments with Original malurilies of ihree monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
17-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcies
{Contlnuedl
1.10 Flnancial Instruments
The charily has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
conlraclual provisions of Ihe instrument.
Financial assets and liabilities are offset, with the net amounts presented In the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention lo settle on a net
basls or lo realise the asset and settle the liability simultaneously.
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially m8asured at
transaction price Including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangemenl constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of intere51. Financlal assets
classified as receivable within one year are not amorti5ed.
Basic financlal liabllitles
Basic financial liabilities, including creditors and bank loans are initially recognlsed al Iiansaction price unless
the arrangement constitutes a financing Iransaclion, where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rale melhod.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordlnary course of
operations from suppllers. Amounts payable are classified as current liabilities if payment is due within one
year ar less. If not, they are presented as non-current liabilities. Trade credStors are recognised inltially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognltlon of financlal Ilabilitles
Financial liabilities are derecognised when the charity's contractual obligations expire or are dlscharged or
cancelled.
1.11 Employee beneflts
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 the charity is demonstrably committed
lo terminate the employment of an employee or to provide lermination benefits.
1.12 Retirement benefits
Payments lo defined conlribution retirement benefil schemes are charged as an expense as they fall due.
18-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Crltlcal accounting e5tlmates and judgements
In the application of the charity's accounting policies, the trustees are required lo make judgements, eslimales
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associaled assumptions are based on historical experienc8 and other factors that
are considered to be relevanl. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revislon affects only that
period, or In the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestricted Restrlcted
funds
funds
2024
2024
Total Unrestricted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Legacies receivable
Grants
407
89,570
407
692.035
602,465
80,612
779,667
860,279
89,977
602,465
692,442
80,612
779,667
880,279
Legacles recelvable
Donation- Headquarter
407
407
407
407
19-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and legacies
Icontlnuedl
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Grants recelvable for Core activltles
Befriending
Calderdale Shopmobility
Informatlon and Advice
Home from Hospital
Seamless Service
Kiiklees Dementia Hub
Dlscharge- Libby & Bertie
Lo¢ala
Travel Companions
Calderdale Household
Fund
t)ewsbury Home from
Hospital
Kirklees Household Fund
Tackling Inequalities
Calderdale Home from
H05Pital
Calderdale Dementis Hub
Electric Minibus
Winter Discharge
Handy M8n Service
Head Quarters
Rimani House Day
Cenlre
Sundale House
Kirklees Day Centre
37,600
37.600
63.557
25,000
92,982
63,557
25,000
92,982
50,966
50,966
87.786
40,244
87.786
40,244
97,954
38,747
25,716
48,476
35,000
97,954
38,747
25,716
48,476
35,000
48,476
10,000
48,476
10,000
2,500
2,500
139,994
139,994
33,774
3,000
1,473
33,774
3,000
1,473
116.057
71,343
116.057
71,343
116,052
68,931
61,513
64,992
116,052
68,931
61,513
64,992
1,448
43,281
8,245
12,618
8,245
12.618
1,448
43,281
41.707
41,707
31,483
4,400
31,483
4,400
27.000
27.000
89,570
602,465
692,035
80,612
779,667
860,279
In Ihe previous year Core Information & Advice, Befriending and Mobility Hire was recognised as Granls
CMBC. Renewed in this year {£77,661.52 & £25,000 respectively) and it was changed lo a contract.
-20_

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
Income from charltable actlvlties
Provlsion of Provlslon of
Care
Care
Ser4ices
Services
2024
2023
Income from Charitable activities
1.077,741
841,682
Analysis by fund
Unrestricted funds
Reslricted funds
998,065
79,676
841,682
1,077,741
841,682
Income from other trading activitles
Unrestrlcted Restrlcted
funds
funds
2024
2024
Total Unrestrlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Trading activity income..
other
109,993
7,224
117,217
127,484
127,464
Income from Investments
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Interest receivable
3,684
523
other Income
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Other income
1,200
21

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on ralsing funds
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraislng and publlclty
Other fundraising costs
4,475
1,617
Expendlture on charltable actlvltles
Provlslon of Provlslon of
Care
Care
Services
Servlces
2024
2023
Dlrect costs
staff costs
Depreciaticn and impairment
Staff cost
Premises costs
Offlce costs
Direct costs
Insurance
Staff costs,training and conferences
Vehicle and transport costs
Purchase mobility goods resale
Rent
Legal and professional fees
Repairs and maintenance
Bank charges
Sundry expenses
other costs
1,350,644
35,715
36,939
158,315
42,145
37,900
14,513
5,923
73,818
29,632
8,368
9.803
36,520
8,531
18,605
1,258,998
22,112
113,593
158,359
31,115
35,993
14,194
32,181
19,792
25,018
14,696
20,773
4,980
18,854
1,842
1,867,371
1,770,480
Analysis by fund
Unreslricled funds
Reslricted funds
1,173,705
693,666
1,053.237
717,243
1,867,371
1,770,480
10 Net movement In funds
2024
2023
The nel movement in funds is stated after chargingl(Grediting):
Depreciation of owned langible fixed assels
35,715
22,112

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED>
FOR THE YEAR ENDED 31 MARCH 2024
11 Trustees
None of the truslees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
12 Employees
The average monthly number of employees during the yearwas..
2024
Number
2023
Number
Contracts and projects
Administration and support
Senior management
80
79
Total
88
88
Employment costs
2024
2023
Wages and salaries
Social securily costs
other pension costs
1,239,112
75,839
35,693
1,147,667
78,959
32,372
1,350,644
1,258,998
There were no employees whose annual remuneration was more than £60,000.
Rernuneratlon of key management personnel
The remuneration of key management personnel was as follows..
2024
2023
Aggregate compensation
29,038
53,609
The total employee salary and benefits pf Ihe key management personnel of the charity were £29,038 (2023-
£53,609).
Key management personnel comprises the truslees and the Chief Executive.
The posl of Chief Executive was vacant for a period oftime during the year ended 31 March 2024.
13 Taxatlon
The charity 15 exempt from taxation on its activities because all its income is applied for charitable purposes.

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Tanglble fixed assets
Freehold land
and buildings
Plant and Fixtures and
equipment
fittlngs
fvlotor
vehlcle5
Total
Cost or valuatlon
At 1 April 2023
Additions
125,000
62,293
8,851
109,538
1,008
110,035
406,866
9,859
At 31 March 2024
125,000
71,144
110,546
110,035
416,725
Depreciatlon and impalrment
At 1 April 2023
Depreciation charged in the year
2,500
2,500
53,123
6,980
102,226
3,773
20,188
22,462
178,037
35,715
At 31 March 2024
5,000
60,103
105,999
42,650
213,752
Carrylng amount
At 31 March 2024
120.000
11,041
4,547
67,385
202,973
At 31 March 2023
122,500
9,170
7.311
89,846
228,827
Revaluatlon
The Sundale House, Bradley, long leasehold property was acquired during 2012113 (from the liquidators ol
Age Concern Kirklees Limited) for no cash consideralion and has been revalued by the trustee8 at £75,000.
This v8lualion was reviewed for the year ended 31 March 2021 and was increased by £50,000, to £125,000.
The valuation has b8en derived from a comblnation of cashflow directly generated from the premlses and
capitalised rental values of similar properties.
Had thls class of asset been measured on a historical cost basis, il5 carrying value would have been £Nil
(2023 - £Nil).
16 Stock5
2024
2023
Finished goods and goods for resale
7,448
7,803
-24-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Debtors
2024
2023
Amounts falllng due withln one year:
Trade debtors
Other debtors
Prepayments and accrued income
202.513
3,251
52,847
192,926
14,756
69.226
258,611
276,908
17 Creditors: amounts falllng due withln one year
2024
2023
Notes
Other taxalion and social security
Deferred income
Trade creditors
Other creditors
Accruals and deferred income
20,434
30,037
28,633
5,608
51,230
21,521
12,662
82,790
5,752
55,571
18
135,942
158,296
18 Deferred income
2024
2023
other deferred income
30,037
12,662
Delerred income is Included in the financial statements as follows..
2024
2023
Deferred income Is included within..
Current liabilities
30,037
12,662
Movements in the year:
Deferred income at 1 April 2023
Released from previous periods
12.862
17,375
30,095
(17,433)
Deferred income al 31 March 2024
30,037
12,662
19 Retirement beneflt schemes
2024
2023
Deflned contributlon schemes
Charge lo profil or loss in respecl of defined contribulion schemes
35.693
32,372
-25-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Retirement beneflt schemes
IContlnued}
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund.
20 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific condltions by donors as lo how they may be used.
At 1 April
2023
Incoming
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2024
Befriending
Fuel Poverty
Fund
Holidays for
Older People
Exireme
Weather
Calderdale
Dementia Hub
Information and
Advice
Home from
Hospital
Seamless
Service
Kirklees
Dementla Hub
Locala
Travel
Companions
Dewsbury
Home from
Hospital
Calderdale
Home from
Hospital
5,000
63,558
(63,558)
(5,000)
2,046
(2,046)
960
960
2,000
(2,000)
911
74.390
{74,390)
(911)
255
108,855
(109,110)
87,791
(87,791)
40,244
48,476
(40,244)
(48,476)
10.000
(10,000)
139.994
(139,994)
116,057
{116,057)
11,172
689,365
(693,666)
(5,911)
960
-26-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restrlcted funds
(Contlnuedl
Prevlous year:
At 1 April
2022
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2023
Befriending
Fuel Povertv
Fund
Holidays for
Older People
Macmimillan
Extreme
Wealher
Calderdale
Shopmobilty
Information and
Advice
Home from
Hospital
Seamless
Service
Kirklees
Dementia Hub
Discharge
Lounge
Locala
Travel
Companion
Calderdale
Household
Fund
Dewsbury
Home from
Hospital
Kirklees
Household
Fund
Tackling
Inequalities
Calderdale
Home from
Hospital
Caderdale
Dementia Hub
Electric Minibus
Winter
Discharge
s,000
63,557
(63,557)
5,000
2,046
2,046
960
255
960
255
2,000
2,000
25.000
(25,000)
92,982
(92,982)
97.954
(97.954)
38,747
(38,747)
25,716
48,476
(25,716)
(48,476)
35,000
{35.000)
2,500
{2,500)
33,774
(33,774)
3,000
(3.000>
1,473
(1,473)
116.052
(116,052)
68.931
61,513
(68.020)
911
{61,513)
64,992
(64,992)
10,261
779,667
(717,243)
(61,513)
11,172
-27-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Restricted funds
{Continued}
The specific purposes for which the restricted funds are applied are as follows-.
Befrlending) grant from Calderdale MBC and Yorkshire Childrens Centre for specific volunteer befriending.
Fuel Povety Fund: fund represents donations and fundraising lo help individual households with specific fuel
related issues.
Holldays for Older People., grant funding from Community Foundation for Calderdale for holidays for older
people.
Extreme Weather., from Age UK to educate and promote ways to combat extreme weather.
Calderdale Dementla Hub; granl funding from Calderdale Council to run a partnership project with
Community Links supporting people living wilh dementia in Calderdale.
Informatlon & Advice; grants from Calderdale MBC and Macmillan providing information and advi￿ to older
people and their carers.
Home from Hospltal Seamlèss Servlce; funding Irom Calderdale and Greater Huddeisfield CCG'S to
support 01der people through discharge from hospital,
Kirklees Dementia Hub; grant funding from Kirklees MBC to run a partnership project with Community Links
supporting people living with Dementia in Kirklees.
Local8; grant funding relating to personal independence coordlnators in Kirklees.
Travel Companlons: funding from Age UK to help people access public transport and gel out and about
following the pandemic.
D8wsbury Home from Hospltal; granl from North Kirklees CCG to deliver a home from h05pilal service in
North Kirklees.
Calderdale Home from Hospltal; funding from Calderdale Council to support patients discharged from
hospital for 6 weeks in their own home.
Macmlllan. grant funding lo provide people wilh cancerwith benefils advice and other support.
Calderdale ShopmobS11ty; grant from Calderdale MBC for provision of Shopmobility seNices.
Dlscharge Lounge; funding from Calderdale and Huddersfield NHS Foundation Trust lo support assistance
in discharge lounge al Huddersfield Royal Infirmary.
Calderdale Household Fund; grant from the Community Foundation to distribute to older people during the
cost of living crisis.
Kirklees Household Fund; grant from One Community Foundation to disliibute lo older people during the
cost of living crisis.
Tackllng Inequalities; grant from Age UK to provide physical aclivilies to older people.
El8ctrlG Minlbus. fundir5g received to buy an electric minibus.
Wlnter Discharge. funding from Voluntary and Communily to support hospitals Wlth patient discharge and
support at home during winter pressures.
-28-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantor5 as to how they may be used. These include
designated funds which have been set aside oul of unrestflcted funds by the trustees for specific purposes.
At 1 Aprll
2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
General fund
Revaluation fund
566,598
125,000
1,202,919
11,173,180)
(5,000)
5,911
602,248
120,000
691,598
1,202,919
{1,178,180)
5,911
722,248
Prevlous year:
At 1 Aprfl
2022
Incomlng
resources
Resources
expended
Transfers At 31 March
2023
General fund
Revaluation fund
509,658
125.000
1.050.281
(1,054,854)
61,513
566,598
125,000
634,658
1,050,281
(1,054,854)
81,513
691,598
22 Analysls of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible asset5
Current asselsl(liabilities)
202,973
519,275
202,973
520,235
960
722,248
960
723,208
Unrestricted
funds
2023
Restrl¢ted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
CLtrrenl assetsl{liabilities)
228,827
462,771
228,827
473,943
11,172
691,598
11,172
702,770
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AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Operating lease commitmenls
Al the reporting end date the charily had oulslanding commitments for future minimum lease payments under
non-cancellable operating leases. which fall due as follows-
2024
2023
Within one year
Between two and five years
13,502
1,689
33,002
15,191
15,191
48,193
24 Related party transactlons
There w8re no disclosable relaled party transactions during the year (2023 - none).
25 Cash generated from operatlons
2024
2023
Surplus for the year
20,438
57,851
Adjustments for..
Inveslment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
(3,684)
35,713
(523)
22,114
Movements in working capital..
Decreasel(increase) in slocks
De¢reasel(increase) in debtors
(Decreasellincrease in Greditor5
Increasel(decreasel in deferred income
355
18,297
{39,729)
17,375
(1,980)
{70.447)
35,680
<17,433)
Cash generated from operations
48,765
25,262
26 Analysis of changes in net funds
The charily had no material debt during the year.
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