Charlty registratlon number 1102020 (England and Wales)
Company registratlon number 05013745
AGE UK CALDERDALE & KIRKLEES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

AGE UK CALDERDALE & KIRKLEES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr E R Boullon
Mr P M Spark
Mr C Young
Mrs P Andrewartha
Mr M Patel
MrA Morris
Miss L Gibson
Mrs D Robinson
(Appointed 15 September
2025}
(Appointed 24 March 2025)
Mrs S Rhodes
Senior management
R Horner
Chief Executive Officer
Charlty number IEngland and Wales)
1102020
Company number
05013745
Registered offlce
4 - 6 Square
Halifax
Wesl Yorkshire
HX11RJ
Auditor
BK Plus Audit Limited
52 St Johns Lane
Halifax
West Yorkshire
England
HX12BW

AGE UK CALDERDALE & KIRKLEES
CONTENTS
Page
Trustees, report
Slalemenl of trustees, responsibilities
Independent auditor's report
7-10
Statement of financial activities
Balance sheet
13
Statement of cash flows
14
Notes to the financial slalemenls
15-30

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustee5 present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note I to the
financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing thei r accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)"
Objectives and activities
Objectlves and alms
'Helping older people in Calderdale & Kirklees make the most of later life"
We exist to promote the wellbeing of all older people in Calderdale & Kirklees, recognizing their right to
independence, fulfilment. dignity and choice. We support them and their carers to make later lif8 a fulfilling and
enjoyable experience through helping to maintain a quality of life as independently as possible. We will be inclusive
and embrace equality and diversity.
Our memorandum of association expresses this as 'to promote the relief of elderly people in any m￿ner which now
or hereafter may be deemed by law to be charitable in or around the Metropolitan Boroughs of Calderdale and
Kirklees..
Our Vlslon
It is our vlsion to be the centre of excellence providing aC￿$S to services thal meet th8 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 th81 everybody in working together to achieve the same objectives
Strateglc Plan
The Board agreed a five year strategic plan in 2023 which lakes into accounl the evolving and changing health and
social care landscape and the financial implications for the organisation and il beneficiaries. We have identified the
following challenges and developed a slralegy to ensure we acknowledge and respect these challenges and work
together to overcome them and strive lo reach our vision.
Challenges
Increasing older populalion
Greater focus on living independently for longer
The move to digital services is excluding many older people
The cost of living crisis is pulling pressure on older people
Pressure on funding, particularly sustainable funding
Our strategy focus on three areas- people, financial stability and service development, we will do this by..
People, we will value all of Ihe people involved with the organisation
Financial Stabilily, focus on increasing financial stability
Service Development, providing high quality services thal older people want

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performance
Significant activities and achievemenls against objectives
Our main ¢har(table actlvltles durlng 2024125 were:
Providing information 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 of technology
Supporting older people to live independently at home for longer through various services
We offer a broad range of services, which are funded through contracts with or grants from the two local aulhorilies,
the inlegraleé care board, Age UK, Macmillan and other grant making bodies (such as the Community Foundation
for Calderdale) or through payments by individual clients for the service. We also benefit from donations, legacies
and fundraising.
Summary of A¢hlevem8nts
Our Wellbeing (day) Centres continue lo operale 6 days a week in 3 centres across Calderdale & KirKlees. We
provide transport lo our cenlres, a warm meal and aclivilies. We continue to extend our activity pruJramme which
has included Tai Chi, Dance and exercise classes lailored to reduce the risk of falls. We currently PTovlde 165
places per week.
Our Home Helper team supports 316 clients each monlh to remain independent in their own homes by providing
cleaning, light household duties and shopping. Alongside this we offer the 'de clutter, service which can assist an
older person lo remain al hom8 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 service currently assists around 150 clients each
month. During the winter months we also advise and supply free equipment so individuals can heat their homes
economically.
Our Shopmobility outlet in Halifax renls out mobility scooters, wheelchairs and other equipmenl to enable people lo
independently access the town centre and improve their mobilily. We also sell small items of equipment as well as
wheelchairs, scooters, easy fise armchairs and handrails.
We also provide a transport service to take people to Locala clinic appointments and transport Ihem home after a
slay in an Intermediate Care facility. We have developed and introduced services during the year such as Digital
Champions, offering digital support for older people and Walking Tennis offering low impact exercise and
opportunities to socialise. We have run trips giving older people change to take a day trip somewhere they haven't
been in a long time,
The Seamless Home from Hospital serv5ce runs in pathership wilh Community Transport for Calderdale, across
Greater Huddersfield and Calderdale helping patients to gel home and resellled following discharge. We also
deliver a Home from Hospital seNice from Dewsbury, Pinderfields and Ponlefract hospitals to help residents of
North Kirklees get home and settled in The Home from Hospital staff provide a valuable seNice to make sure older
people who have just left h05pilal are safe, warm and have important supplies at home. In Calderdale we continue
this support for up lo 6 weeks, we help the individual to reach their goals following discharge by providing shopping,
company and signposting to prevent readmission to hospital.
Our Information and Advice seNice operated across bolh local authorily areas during the year and our advisors and
volunteer have handled 1434 enquiries needing specialist support in the financial year. Over Ihe year we have
secured over £5m in benefits for clients. We also receive funding from Macmillan and Warm Homes Programme to
extend our adviGe supporting people with cancer to claim benefits and people to keep warm through the winter
months.
We provide a high quality basic foolcare services al two of our wellbeing centres, Kirkwood hospice or in clients
homes. We have also introduced podiatry appointments in two of our wellbeing centres. Improving and maintaining
fool health helps maintain mobility and keeps the person free from pain.

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Loneliness and isolation is a major issue for older people. We have a befriending service where volunleers either
talk over the telephone or visit face to face providing companionship, we have 130 people registered for this service.
Our befriending service has developed to provide meeting space for people to meet up and enjoy socialising whilst
being supported by a member of our staff and volunteers
We provide services to support people living with Dementia. We deliver Ihe Kirklees and Calderdale Dementia Hubs
in partnership with Inspire North. We also deliver Maintenance Cognitive Slimulalion Therapy for people in early
stages of dementia. The latter are group sessions providing meaningful and slimulating activities lo help maintain
memory and provide a fun, supportive environment where people can build new friendships.
Our role as a leading Third Sector organisation in the communily 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 Ihe boards of Healthwalch Calderdale and Kirklees and Calipso. as well as being a member of the Calderdale
Safeguarding Adults Board. We are woiking with bolh Councils and the ICB on Ageing Well and Age Friendly
Communities.
We continue lo raise our profile as a local charily through working with more businesses and wider community
partners, and being proud lo tell of our achievements in helping older people maximise wellbeing and
independence.
Our many volunteers help the organisation and our clients in numerous ways. We could not offer our range of
Se￿iceS without their generosity and goodwill.
Pu blic beneflt
We have referred to the guidance contained in the Charity Commission's genera5 guidance on public benefit when
reviewing our aims and objectives and in planning our future aclivilies. In particular, the Trustees consider how
planned activilies will contribute to the aims and objectives 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 Charily Commission for England and Wales.
Financlal review
The charity incurred an operating deficit for the year of £24.08712024: surplus of £20,438). Net assets decreased to
£699,121 at 31 March 2025 (2024-. £723.2081.
The total income for the year was £1,992.526 (2024= £1,892,284).
Our total expenditure was £2,016,613 (2024= £1,871,846) and included expenditure on core charitable activities
tolalling £2,0123,124 {2024'. £1,867.371).
£608.453 (2024.. £689,365) of our income was restricted by our funders to be spent on specific purposes. Of this,
funds of £96012024.. £960) for ongoing projects were unspent at the year end and are carried foNard to the next
financial year.
Transfers are made between funds only where the trustees are satisfied that the fund concerned has been
completed to the satisfaction of the funder, and Ihat no amount is repayable lo the funder in respect of any surplus.
Where a funding stream ends in deficit. this deficil is transferred to unrestricted funds.
Our volunteers p18y a vital role in the provision of many services_ They are the main source of activity in some
services, whilst in olhers they add value to the service offered by our paid staff. ljvhilst it is difficult to estimate the
exact impact, the equivalent monelary value of the time donated by volunteers in 2025126 we estimate it lo be
£100,000.

AGE UK CALDERDALE & KIRKLEES
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Resenies policy
The Trustees have reviewed the Charity's reSe￿e policy during the year, particularly in relation to the potential risks
to the organisalion and the current political and economic climate. The objective of the policy is to ensure that the
Charity has adequate funds to cover the eventuality of funding from external sources for core aclivilies ceasing or
being seriously curtailed. Consequently, it is deemed necessary. in such an eventuality, to be able to cover the
organisation's core function for al least 6 months and capital commitmenls to enable the slralegy to be reviewed
and funds to be rebuilt. We have set designated funds to cover this of £300,000. Our current level of unrestricted
funds of £698,161 meets this reserye funding objeclive, albeit that £117,500 of this relates to a revaluation reserve
in respect of long leasehold property.
Prlnclpal fundlng sources
We received subslanlial funding in 2024125 from Kirklees MC for the Day Services contract, the Handyperson
contract, and to support our Dementia Hub activities.
Calderdale MBC also remained a significant source of funding in 2024125 to provide Information and Advice,
Shopmobility, Befriending services, Weekend day care and Calderdale Dementia Hub.
NHS West Yorkshire ICB continued their finance to us in 2024125 for the various Home from Hospital SeNices.
We also received funding from Age UK, Macmillan Cancer Support, Locala, and Community Foundation for
Calderdale.
We received a small number of individual donations. Our cleaning. shopping. foolcare, chargeable handyperson
services and privately funded day care seniices are funded through service user charges.
We are very grateful to all of our funders for their support.
Investment pollcy and objectives
Under the conslilution the charity has the power to make any investment that the Trustees see fit. At the present
lime, the charity does not have a specific investment policy.
Golng concern
The Iruslees consider that there are no malerial uncertainties aboul the charity's ability to continue as a going
concern, nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Looklng forward for 2025126
In addltion to the objective5 idenlified above in our Stralegic Plan, we will continue in 2025126 to..
further develop Ihe foot care service
seek opportunities to improve the ulilisation of, and improve the quality of, our fleet of vehicles
develop our knowledge and support for older people, providing more person cenlred, inlegraled setvices
which encourage older people to make the most of later life
encourage companionship, making connections with others and relevant services, in order lo support
maximising independence and well being
campaign lo get the voice of older people heard and valued
continue lo respect and value all our staff, volunteers, partner organisations and clients
offer best value services, not compromising on quality or Gare
raise our profile as a local charity with affiliation to a nationally recognised and respected organisation with
access lo research, knowledge, best practice, advice and influence
identify new ventures that meet the needs of local people

AGE UK CALDERDALE & KIRKLEES
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
structure, governance and management
The Iruslees, who are also the directors for the purpose of company law, and who served during the year and up to
the dale of signature of the financial statements were..
Dr E R Boullon
Mr P M Spark
Mr C Young
Mrs P Andrewartha
Mr M Patel
MrA Morris
Miss L Gibson
Mr N Tarren
Mrs D Robinson
Mrs S Rhodes
(Resigned 9 December 2024)
(Appointed 15 September 2025)
(Appointed 24 March 20251
Auditor
In accordance with the companls artl¢les, a re501ulion proposing that BK Plus Audil Limited be reappointed as
auditor of the company will be pul at a General Meeting.
Disclosure of information to audltor
Each ol the Iruslees has confirmed that there is no informallon of which Ihey are aware which is relevant to the
audit, bul of which the auditor is unaware. They have further confirmed that they have taken appropriale steps lo
identify such relevant information and to establish that the auditor 15 aware of such infoimation.
The trustees, report was approved by the Board of Tfu51ees.
Dr E R Boullon
Trustee
Dale..

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The truslees, who are also the directors of Age Uk Calderdale & Kirklees for the purpose of company law, are
responsible for preparing Ihe Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees lo prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure, of the charitable cornpany for that year.
In preparing these financial statements, the trustees are required lo..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the Charities SORP,
make judgements and estimates that are reasonable and prudent.,
stale whether applicable UK Accounting Standards have been followed, subject to any material departures
dlsclosed and explained in the financial statements: and
prepare the financial statements on the going concern basis unless it is inappropriate to presume Ihat the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al
any lime the financial position of the charity and enable them lo ensure that the financial statements 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 olher irregularities.

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF AGE UK CALDERDALE & KIRKLEES
Oplnlon
We have audited the financial statements of Age Uk Calderdale & Kirklees (the 'charity') for the year ended 31
March 2025 which comprise the statement of financial activities, the balance sheet, the statement ofcash flows and
notes to the financial slatemenls, inclLtding significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reporting Standard 102 The Financial Reporting slanda￿ applic8ble in Ihe UK and Republic of Irelaf7d
(United Kingdom GenerallyA¢cepted Accounting Practice).
In our opinion, the financial slatem8nts.'
give a true and fair view of Ihe stale of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.,
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordance wilh International Standards on Auditing {UKI {ISAs (UK)) and applicable
law. Our responsibililies under those standard5 are further described in the Auditoffs responsil)ilities for Ihe audit ol
the financi81 slalemenls section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in Ihe UK, including the FRC'S Ethical
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 lo provide a basis for our opinion.
Conclusions relatlng to golng concern
In auditing the financial statements, we have concluded that the Irustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on Ihe work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for a period of at least twelve months from when Ihe financial slatemenls are aulhorised for issue.
Our responslbililies and the responsibilities of the trustees with respect to going concern are de5ciibed in th8
relevant 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 thereon. The truslees are responsible for the other information contained within the annual
report. Our opinion on the financial slalements does not cover the other information and, except to the extent
otherwise explicitly staled in our report, we do not express any form of assurance conclusion thereon. Our
responsibility is to read the other information and, in doing so, consider whether the other information is materially
inconsistent wilh the financial statements or our knowledge obtained in the course of Ihe audit, or otherwise appears
to be materially misstated. If we idenlify such material inconsistencies or apparent material rnisstatemenls, we are
required to determine whether this gives rise to a material misstatement in the financial statements themselves. If,
based on the work we have performed, we conclude Ihat there is a material misstatement of this other ir¢formation,
we are required to report that facl.
We have nothing io report in this regard.
Oplnlons on other matters prescribed by the Companles Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the truslees, report for the financial year for which the financial statements are
prepared, which includes the directors, report prepared for the purposes of company law, is consistent with the
financial stalemen15', and
the direGlors' report included within the trustees, report has been prepared in accordance with applicable legal
requirements.

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AGE UK CALDERDALE & KIRKLEES
Matters on whlch we are requlred to report by exceptlon
In the light of the knowledge and understanding of Ihe charity and its environment obtained in the course of the
audil, we have not i(Jenlified material misstatement5 in the directors, report included within the trustees, report.
We have nothing to report in respect of the following matlers in relab'on lo which the Companies Act 2006 requires
us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not been received
from branches not visited by us. or
the financial statements are not in agreement with the accounting records and retLtrns,' or
certain disclosures of trustees, remuneration specified by law are nol made., or
we have nol received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies, exemptions in prepaiing Ihe trustees, report and from the
requirement lo prepare a strategic report.
Responslbllltles of trustee8
As explained more fully in the slalement of Iruslees, responsibilities, the trustees, 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 that they give a true and fair view, and for such internal control as the Iruslees determine is necessary lo
enable the preparation of financial statements that are free from material misslatemenl, whether due to fraud or
error. In preparing the financial statements, the trustees are responsible for assessing the charity's abilily lo
continue as a going concern, disclosing. as applicable, mallers related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or lo cease
operations, or have no realistic alternative but to do so.
Auditor's responslbillties for the audlt of the flnancSal statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to ffaud or error, 8nd to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISA6 (UK) will always detect a material misslatemenl when it exists. Misslatemenls 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 stalemenls.
The exlenl to which our procedures are capable of delecting irregularities, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council's website at.. hltps'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of OUT auditor's report.

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AGE UK CALDERDALE & KIRKLEES
other matters
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including
fraud and non-compliance with laws and regulations. was as follows-
The engagement partner ensured that the engagement leam collectively had the appropriate competence,
capabilities and skills to identify or recognise non-compliance with applicable laws and regulations,.
We identified the laws and regulations applicable lo the company through discussions wilh directors and
other managemenl, and from our commercial knowledge and experience of the industry sector,.
We focused on specific laws and regulations which we considered may have a direct material effect on th&
financial stalemenls or the operalions of the company. including Ihe Companies Act 2Q06, taxation
legislation and dala protection. anli-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 remain8d
alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstatement, including obtaining
an understanding of how fraud might occur, by..
Making enquiries of management as to where they considered there was a susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud.,
Conslderlng Ihe internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations., and
Understanding the design of the company's remuneration F)olicies.
To address the risk of fraud Ihrou9h management bias and override of controls. we.,
Performed analytical procedures to identify any unusual or unexpected relalionships-
Tested lournal entries to identify unusual transactions
Assessed whether judgements and assumptions made in determining the accounting estimates set oul in
note 2 were indicative of potential bias., and
Investigated the rationale behind significant or unusual transactions.
In response to the risks of irregularities and non•compliance with laws and regulations, we designed procedures
which included, bul were not limited to..
Agreeing financial statement disclosures to underlying supporling documentation.,
Reading the minutes of meetings of those charged with governan￿,.
Enquiring of management as to actual and potential litigation 8nd claims., and
Reviewing correspondence wilh HMRC, relevant regulators and the company's legal advisors.
There are inherent limitations in our audil procedures described above. The more removed that laws and
regulations are from the financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required lo identify non-compliance with laws and regulations lo
enquiry of the direGlors and other management and the inspedion of regulatory and legal correspondence, if any
Material misstatements that arise due lo fraud can be harder to delect than those that arise from error as they may
involve deliberate concealment or collusion.

AGE UK CALDERDALE & KIRKLEES
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE MEMBERS OF AGE UK CALDERDALE & KIRKLEES
Use of our report
This report is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16
of the Companie5 Act 2006. Our audit work has been undertaken so that we might stale to the charita￿e company's
members those matter5 we are required to stale to them in an auditor's report and for no other purpose. To the
fullest extent permilled by law, we do not accept Of assume responsibility to anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we
have formed.
Vlctoria Atkinson FCA (Senlor Statutory Audltor)
For and on behalf of BK Plus Audit Limiled, Statutory Audilor
Chartered Certified Accountants
52 St Johns Lane
Halifax
Wesl Yorkshire
HX12BW
England
Plb5 hidLI Li171iÈJ
Date. i.i..O.eLfv..). ef 2025-
10_

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Current flnancial year
Unrestricted
funds
2025
Restricted
funds
2025
Total
Total
2025
2024
Notes
Income and endowments from:
Donations and legacies
310,991
489,057
800,048
692,442
Provision of Care Services
937,417
118.472
1,055,889
1,077,741
Other trading activities
Investment income
Other income
115.434
12,186
8,045
924
116,358
12,186
8,045
117,217
3,684
1,200
Total Income
1.384,073
608,453
1.992,526
1,892,284
Expendlture on:
Raising funds
3,489
3,489
4,475
Provision of Care Services
1,404,669
608.455
2,013,124
1,867,371
Total expendlture
1,408,158
608,455
2,016,613
1,871,846
Net incomel(expendlture)
(24,085)
(2)
(24,087)
20,438
Transfers between funds
(2)
Net movement In funds
11
(24,087)
(24,087)
20,438
Reconclliatlon of funds:
Fund balances al 1 April 2024
722,248
960
723,208
702,770
Fund balances at 31 March 2025
698,161
960
699,121
723,208
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing aclivilies.
11

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Prlor financlal year
Unrestrlcted
funds
2024
Restricted
funds
2024
Total
2024
Notes
Income and endowments from:
Donations and legacies
ari
ab16
Provision of Care Services
89,977
602.465
692,442
998,065
79,678
1,077,741
Other trading activities
Investment income
Other income
109,993
3,684
1,200
7,224
117,217
3.684
1,200
Total Income
1,202,919
689,365
1,892,284
Expendlture on..
Raising funds
Provision of Care Services
4,475
1,173,705
4,475
1,867,371
693,666
Total expendlture
1,178.180
693,666
1,871,846
N8t Incomellexpendlturel
24,739
14,301)
20,438
Transfers between funds
5,911
{5,911)
Net movement In funds
11
30,650
(10,212)
20,438
Reconciliatlon of funds:
Fund balances al l April 2023
691,598
11,172
702,770
Fund balances at 31 March 2024
722,248
960
723,208
12-

AGE UK CALDERDALE & KIRKLEES
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notes
Fixed assets
Tangible assets
15
187,885
2Q2,973
Gurrent assets
Stocks
Debtor5
Cash at bank and In hand
16
17
12,090
240.193
430.156
7,448
258,611
390,118
682,439
656.177
Creditors.. amounts falling due within
one year
18
(171,203)
(135,942)
Net current assets
511,236
520,235
Total assets less CUTrent liabilitles
699,121
723,208
The funds of the charity
Restricted income funds
Unreslricled funds
21
22
960
698,161
960
722,248
699,121
723,208
The flnan¢ial stalemanls w8re approved by Ihe trustees on
Dr E R Boulton
Trustee
Mr P M Spark
Trustee
Company registration number 05013745 (England and Wales)
13-

AGE UK CALDERDALE & KIRKLEES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operating actlvities
Cash generated from operations
26
41,860
48,765
Investlng a¢tlvities
Purchase of tangible fixed assels
Proceeds from disposal of tangible fixed
assets
Inveslment income received
117,161)
(9,859)
3,153
12,186
3,684
Net cash used In Investlng actlvltles
(1,822)
16,175)
N8t cash generated from financing actlvltles
Net Increase in cash and cash equivalents
40,038
42,590
Cash and cash equivalents at beginning of year
390,118
347,528
Cash and cash equivalents at end of year
430.156
390,118
14-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
Charlty Infomiation
Age Uk Calderdale & Kirklees is a private company limited by guarantee incorporated in England and Wales.
The registered office is 4 - 6 Square, Halifax, Wesl Yorkshire, HX1 1RJ.
1.1 Basls of preparation
The financial statements have beèn prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic ol
Ireland" and the Charities SORP "Accounting and Reporting by Charilies.. Statement of Recommended
Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102)" The chaiily is a Public Benefit Enlily as defined by
FRS 102,
The financial statements are prepared in sterling. which is the functional currency 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 the
revaluation of freehold properties and lo include investment properties and certain financial instruments at fair
valuel. The pfincipal accounting policies adopted are set oul below.
1.2 Golng concern
Al the lime of approving the financial statements, the trustees have a reasonable expectation that the Gharily
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
conlinue to adopt the going concern basis of accounting in preparing the linancial stalemenls.
1.3 Charltable funds
Unrestricted funds are available for use al the discretion of the Iruslees in further8nce of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the noles to the financial stalements.
Endowment funds are subjecl lo specific conditions by donors that the capilal must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled to il after any performance conditions have been met,
the amount5 Gan be measured reliably, and it is probable that income will be received.
Cash donation5 are recognised on receipt. Olher donations are recognised once the charity has been notified
of the donation, unless performanc& conditions require deferral of the amount. Income tax recovelable in
relation lo donations received under Gift Aid or deeds of covenant is recognised al 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.
15-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng policies
(Contlnuedj
1,5 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to a
third party, it is probable that a transfer of economic benefits will be required in seltlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The cos15 of each activity are made up of the total of dIr￿t costs and
shared costs, including support costs involved in undertaking each activity. Direcl costs attributable lo a single
activity are allocated directly lo that activity. Shared costs which contribute lo more than one activity and
support costs which are not atlributable to a single activity are apportioned between those 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 the portion of the asset's use.
1.6 Tanglble flxed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, nel of
d8precialion and any impairmenl losses.
Depreciation is recogni5ed so as lo write off Ihe cost or valuation of assets less their residual values over their
useful lives on the following bases:
F￿ehOld land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
20/0 on straight line basis
330A or 15 % on straighl line basis
150A on reducing balance
25/0 on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between 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 charity reviews the carrying amounts of its tangible assets to delermine
whether there is any indication that those a55ets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is estimaled in order to determine the extent of the impairment
loss (if any).
1.8 stock5
stocks are slated at the lower of cost and estimated selling price less cosls to complete and sell. Cost
comprises direct materials and. where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks lo their presenl location and condition. Items held for distribution al no or
nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and dislribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three monlhs or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities
16-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
(Continued)
1.10 Financlal Instruments
The charity has elected to apply the provisions of Section 11 '8asic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charily becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset. with the net amounts presenleij in the financial statements, when
there is a legally enforceable right to sel off the iecognised amounts and there is an intention to settle on a net
basis or lo realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured 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 rale of interest. Financial assets
classified as receivable within one year are nol amortised.
Basic financlal liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction pric8 unless
the arrangement constitutes a financing transaclion. where the debt inslrumenl 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, uslng the effective interest rale method.
Trade creditors are obligations to pay for goods or services that have been acquired In the ordinary course of
operalions from suppliers. Amounts payable are Classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective inlerest method.
Derecognitlon of financlal liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged 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 Ihe charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.12 Retlrement beneflts
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
17-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are require(J to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only thal
period, or in the period of the revision and future periods where Ihe revision affects both current and future
periods.
Income from donatlons and legacies
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestrlcted Restrlcted
funds
funds
2024
2024
Total
202S
2024
Legacies receivable
Grants
16,960
294,031
16,960
783,088
407
89,570
407
692,035
489,057
602,465
310,991
489,057
800,048
89,977
602,465
692,442
Legacles recelvable
Legacies - Headquarters
16.960
16,960
407
407
16,960
16.960
407
407
18_

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donation5 and legacies
(Contlnued)
Unrestrlcted RestrScted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Grants recèivable for coro actlvltles
Befriending
25,958
Calderdale Shopmobility
25,000
Information and Advice
71,583
Home from Hospital
Seamless Service
Kirklees Dementia Hub
Locala
Travel Companions
Calderdale Household
Fund
Dewsbury Home from
Hospital
Digital Inclusion
Calderdale Home from
Hospital
CMBDC
Calderdale Dementia Hub
Handy Man Service
Handyperson Kirklees
Head Quarters
Holidays for Oldei People
Rimani House Day
Centre
Day Care Sports England
SWFT
Macmillan Info & Advice
UKSPF North
Walking Tennis
Age UK Warm Homes
Kirklees Day Centre
25,958
25,000
71,583
37,600
37,600
50,966
50,966
49,538
39,844
49,538
39,844
87,786
40,244
48,476
10,000
87,786
40,244
48,476
10,000
2,500
2,500
164.042
25,250
164,042
25,250
139,994
139,994
116,057
116,057
37,600
71.743
37,600
71.743
71,343
71.343
8,245
8,245
115,000
16.250
115,000
16.250
1,849
12,618
12,618
1,849
28,520
28,520
15,000
7,000
58,573
5,318
10,800
11.720
41,707
41,707
15,000
7,000
58.573
5,318
10.800
11,720
27,000
27,000
294.031
489.057
783,088
89,570
602,465
692,035
19-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
InGome from charltable activities
Provlslon of Provlslon of
Care
Care
Servlces
Servlces
2025
2024
Income from chaiitable aclivilies
1,055,889 1,077,741
Analysls by fund
Unrestricted funds
Restricted funds
937,417
118,472
998,065
79,676
1.055,889 1,077,741
Income from other trading activltles
Unrestrlcted Restrlcted
funds
funds
2025
2025
Total Unrestrlct8d Restricted
funds
funds
2024
2024
Total
2025
2024
Other income
115,434
924
176.358
109,993
7,224
117,217
Income from Investment Income
Unrestricted Unrestrlcted
funds
funds
2025
2024
Interest receivable
12.186
3,684
Other Income
Unrestricted Unrestricted
funds
funds
2025
2024
Profit on disposal of motor vehicle
8.045
1,200
-20-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Unrestrlcted Unrestrlcted
funds
funds
2025
2024
Fundraislng and publlclty
Other fundraising costs
3,489
4,475
Expendlture on charltable actlvltles
Provlsion of Provlsion of
Care
Care
Servlces
Serv5ces
2025
2024
Dlrect costs
Staff costs
Depreciation and impaifmenl
Staff cost
Premises costs
Office costs
Direct costs
Insurance
Staff cosls,training and conferences
Vehicle and transport costs
Purchase mobility goods resale
Repairs
Legal and professional fees
Motor fuel and maintenance
Bank charges
Sundry expenses
1,466,265
29,096
34,173
158,197
40,571
60,291
18,128
1,152
88,071
22,777
14,745
12,745
30,438
9,827
18,148
1,350,644
35,715
36,939
158,315
42,145
37,900
14,513
5,923
73,818
29,632
8,368
3,553
36.520
8,531
18,605
2,004,624
1,861,121
Share of support and governance costs (see note 10)
Support
8,500
6,250
2,013,124
1.867,371
Analysis by fund
Unreslflcted funds
Restricted funds
1,404.669
608,455
1,173,705
693,666
2,013,124
1,887,371
21

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10 Support costs allocated to activities
2025
2024
Auditors remuneration
8,500
6,250
Analysed b&tween:
Provision of Care Services
8,500
6,250
11 Net movement In funds
2025
2024
The nel movement in funds is slated after chargingl(crediting)'.
Fees payab18 for the audlt of the charily's financial statements
Depreciation of owned tangible fixed assets
8,500
29,096
6,250
35,716
12 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year in their capacity as a Iruslee. Mrs S Rhodes, an employee of the Charity, was
appoinled as a Iruslee during th8 year. Mrs S Rhodes has rec8ived remuneration for her employed role.
13 Employees
The average monthly number of employees during the year was..
2025
Number
2024
Number
Contracts and projects
Administration and support
Senior management
85
80
Total
93
88
Employment costs
2026
2024
Wages and salaries
Social security costs
other pension costs
1,344,273
84,438
37,554
1,239,112
75,839
35,693
1.466,265
1,350,644
There were no employees whose annual remuneration was more than £60,000.
-22-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Employees
(Continued)
Remuneration of key management personnel
The remuneration of key management personnel was as follows..
2025
2024
Aggregate compensation
118,961
29,038
The total employee salary and benefits of the key management personnel of the charity were £118,961 {2024
£29,038)
Key management personnel comprises the trustees, the Chief Executive and Deputy Chief Executive for the
year ended 31 March 2025.
Key management personnel comprises the Iruslees and the Chief Executive for the year ended 31 March
2024.
The post of Chief Executive was vacant for a period of time during the year ended 31 March 2024.
14 Taxation
The charity is exempl from taxalion on its activities because all its income is applied for charitable purpose8.
15 Tangible flxed assets
Freehold land
ènd building$
Plant and Fixtures and
equipmenl
Ilttings
Motor
vehlcles
Total
Cost or valuatlon
At 1 April 2024
Additions
Disposals
125,000
71,144
11,551
110.546
5,610
110,035
416,725
17,161
(12,000> 112,000)
Al 31 March 2025
125,000
82,695
116,156
98,035
421,886
Depreciation and Impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
5,000
2.500
60.103
5,428
105,999
5,110
42,650
16,058
{8,847)
213,752
29,098
(8,8471
At 31 March 2025
7,50Q
65,531
111,109
49,861
234,001
Carrying amount
At 31 March 2025
117,500
17,164
5,047
48.174
187.885
At 31 March 2024
120,000
11,041
4,547
67,385
202,973
-23-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Tangible fixed assets
(Continued)
Revaluatlon
The Sundale House, Bradley, long leasehold property was acquired during 2012113 (from Ihe liquidators ol
Age Concern Kirklees Limited} for no cash consideration and has been revalued by Ihe trustees at £75,000.
This valuation was reviewed for the year ended 31 March 2021 and was increased by £50,000, to £125,000.
The valuation has been derived from a combination of cashflow directly generaled from the premises and
capltalised rental values of similar properties.
Had this c5a5s of asset been measured on a historical cost basis, its carrying value would have been £nil
{2024 £nil).
16 Stocks
2025
2024
Finished goods and goods for resale
12,090
7,448
17 Debtors
2025
2024
Amounts falling due within one year..
Trad8 debtors
Other debtors
Prepayments and accrued Income
172,808
202,513
3,251
52,847
67,385
240,193
258,611
18 Credltors: amounts falling due within one year
2025
2024
Notes
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
30,048
30,366
24,844
5,766
80,179
20,434
30,037
28,633
5,608
51,230
19
171,203
135,942
19 Deferred Income
2025
2024
Other deferred income
30,366
30,037
-24-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Deferred Income
{Contlnuedl
Deferred income is included in the financial statements as follows..
2025
2024
Deferred income is included within..
Current liabilities
30,366
30,037
Movements in the year..
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
30,037
(30,037)
30,366
12,662
{12,662)
30,037
Deferred income at 31 March 2025
30,366
30,037
20 Retirement benefit schemes
2026
2024
Deflned contrlbutlon schemes
Charge lo profit or loss in respect of defined contribution schemes
37,554
35,693
The charity operates a defined contribution pension scheme for all qualifylng employees. The assets of the
scheme are held separately from those of Ihe charity in an independently administered fund.
-25-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to Specific conditions by donors as to how they may be used.
At 1 April
2024
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losse5
2025
CMBC
Calderdale 6
Week HFH
Calderdale
Dementia Hub
Calderdale
Household
Fund
Dewsbury
Home from
Hospital
Digital Inclusion
Holidays for
Older People
Seamless HFH
Cald & Kirk
UKSPF North
Calderdale I&A
Walking Tennis
37,600
(37,600)
116,057
(116,057)
75,753
(75,753)
2.500
(2,500)
163.341
25.251
(163,341)
(25.251)
980
1.849
(1.849)
960
49.568
(49,568)
5.318
10.800
(5.319)
(10.800)
960
608,453
(608,455)
960
-26-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Restricted funds
(Contlnued)
Previous year:
At 1 April
2023
Incomlng
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
Befriending
Fuel Poverty
Fund
Holidays for
Older People
Extreme
Weather
Calderd81e
Dementia Hub
Information and
Advice
Home from
Hospital
Seamless
Service
Kirklees
Dementia Hub
Locala
Travel
Companions
Dewsbury
Horne from
Hospital
Calderdale
Home from
Hospital
5.000
63.558
{63.558)
(5.0001
2.046
(2,046)
960
2,000
(2,000)
911
74,390
174,390)
(911)
255
108,855
(109,110)
87,791
(87,791)
40,244
48,476
140,244)
148,476)
10,000
(10,000)
139,994
(139,994)
116,057
(116,057)
11,172
689,365
(693.666)
(5,911)
960
-27-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21
Restricted funds
{Contlnuedl
The specific purposes for which the restricled funds are applied are as follows..
B8friending,' grant from Calderdale MBC and Yorkshire Childrens Cenlre for specific volunteer befriending.
Fuel Poverty Fund; fund represents donalions and fundraising to 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 Dementia Hub; grant funding from Calderdale Council to run a partnership project with
Community Links 5UPPOrting people living with dementia in Calderdale.
Informatlon & Advlce. grants from Calderdale MBC and Macmillan providing information and advi￿ to older
people and their carers.
Home from Hospltal Seamless Servl¢e' funding from Calderdale and Greater Huddersfield CCG'S to
support older people through discharge from hospital.
Klrklees l)ementla Hub; grant funding from Kirklees MBC to run a partnership project with Community Link5
supporting people living with Dementia in Kirklees.
Locala. grant funding relating to personal independence coordinators in Kirklees.
Travel Companlons; funding from Age UK to help people access public transport and gel out and about
following the pandemic.
Dewsbury Home from Hospltal,. grant from North Kirklees CCG to deliver a home from hospital seNice in
North Kirklees.
Calderdale Home from Hospltal. funding from Calderdale Council to support patients dlscharged from
hospital for 6 weeks in their own home.
Digital Incluslon. funding to support older people lo ac￿$$ and use digital technology.
Seamless Home from Hospltal; funding to support patients discharged from hospital.
Calderdale Household Fund. grant from the Communily Foundation to distribute to older people during the
cost of living crisis.
Walklng Tennis: funding to support walking tenni5 groups for older people.
-28-

AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Unrestricted funds
The unrestricted funds of the Charity comprise the unexpended balances of donations and grants which are
nol subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incoming
resources
Resources
expended
Transfers At 31 March
2025
General fund
Designated fund
Revaluation fund
602.248
1.384,073
(1,405,658)
{300,0021
300.000
280,661
300,000
117,500
120,000
(2,500)
722,248
1,384.073
(1,408.158)
(2)
698,161
Previous year:
At 1 Aprll
2023
Incomlng
resources
Resources
expended
Transfers At 31 March
2024
General fund
Revaluation fund
566.598
125,000
1,202,919
{1,173,180}
(5.000)
5,911
602,248
120,000
691,598
1,202,919
(1,178.1801
5,911
722,248
23 Analysls of net assets between funds
Unrestrlcted
funds
2025
Restrlcted
funds
2025
Total
2025
At 31 March 2026:
Tangible assets
Current assetsllliabilities)
187,885
510,276
187,885
511,236
960
698.161
960
699,121
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current asselsl(liabilitiesl
202,973
519.275
202,973
520,235
960
722,248
960
723,208
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AGE UK CALDERDALE & KIRKLEES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Operatlng lease commitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases. which fall due as follows=
2025
2024
Vvilhin one year
Between two and five years
70,643
133,308
13,502
1,689
203,951
15,191
Lessor
26 Related party transactlons
There wer8 no disc105ab18 related party transactions during the year (2024 - none).
26 Cash generated from operatlons
2025
2024
(Deficitllsurplus for the year
{24,087)
20,438
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
(12,1861
29,096
(3,684)
35,713
Movements In working capital-
Ilncreaselldecrease in stocks
Decrease in debtors
Increasel(decrease) in creditors
Increase in deferred income
14,642)
18,418
34,932
329
355
18,297
(39,7291
17,375
Cash generated from operations
41,860
48,765
27 Analysls of changes in net funds
The charity had no material debl during the year.
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