Charity registration number 1117768
Company reglstration number 05930465 (England and Wales)
Huddersfield Giants Community Trust Ltd
Annual Report and Financial Statements
For the year ended 31 December 2023

Huddersfield Giants Community Trust Ltd
Contents
Page
Trustee5' report
Independent auditor's ￿port
10- 13
Statement of financial activities
14-15
Balance sheet
16
Statement of cash flows
17
Notes to the financial statements
18-37

Huddersfield Giants Community Trust Ltd
Trustees. report (including dirertors. report)
For the year ended 31 December 2023
The trustees who are also dirertors of the charity for the purposes of the Companies Act 2006, present
their report with the financial Statements of the charity for the year ended 31 Decernber 2023. The
trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of
Recommended Prartice applicable to charitres preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} (effective l Jènuary 20191.
The Trustees report includes reqU1￿ments of the D1￿CtorS, report as required by company law.
Objertives and activities
Huddersfield Giants Community Trust- Actlvely Inspiring People
The principal activity of the trust is the provision of a community facility to promote sport, education,
health & wellbeing, play, and exercise while having fijnl
HGcf is a registered Charity (11177681. It is the biggest affiliated trust attached to a Rugby League club,
The Huddersfield Giants Super League club. The trust strives to be a secure, widely celebrated, and
inclusive charity supporting the club on its mission to be a top-tier super league team. The trust uses the
power of sport to inspire people of all ages and abilities through 4 key areas.. Sport, Education, Health &
Social Inclusion. HGcf is also known as The Zone - Where Play Happens!
We have the ability tts engage people. improve community cohesion, improve fitness and well-being, and
raise the hopes and aspirations (>f the people of Kirklees and the wider area. Ultimately, we want to be
seen as an organisation that ￿mOveS all obstacles to indusion.
Our objertives are to promote any charitable purpose for the general benefit of the community and, in
particular those living and working within a twenty mile radius of Stadium Way, Huddersfield, West
Yorkshire and without prejudice to the generality of foregoing=
To relieve poverty, old age. disablernent and economic deprivation within the community.
To advance education, including social, physical and vocational training the provision of training for
unemployed persons and adult education within the community.
To pmvide or assist in the provision, in the interests of social welfare, of facilities for recreation
ènd other leisure time occupation for those within the community who have a special need of such
To promote the health of the community by the provision of facFlities for playing football rugby
league and other healthy sports.
To promote good citizenship within the community, and
To promote harmony between persons of different ethnic and cultural backgrounds within the
community.
Huddersfield Giants Community Trust (HGCTI is committed to its mission of engagin9, inspiring, and
positively irnpacting the local comrnunity through sport, health, education, and inclusion initiatives. The
rollowing section5 detail our aims, objectives. strategies, and the artivities undertaken during the reporting
period.
Through ciur initiatives, HGcf aims to make a tangible difference by improving health outcomes,
increasing access to educational resources and strengthening community cohesion.
How Achievement of Aims Furthers Legal Purposes
The successful delivery of our programs furthers our charitable purposes by..
Promoting public health, which aligns with our health and well-being objertives.
Advancing education for all, particulady young people in need.
strengthening ctsmmunity integration, thereby reducing inequalities.
Our legal purpose is grounded in the advancement of health, education, and social welfare for publi
benefit, and all of our artivities reflect this commitment.

Huddersfield Giants Community Trust Ltd
Trustees, report (including directors. report) (continued)
For the year ended 31 December 2023
strategies for Achieving Aims
To achieve our stated objectives, HGCT employs the following strategies..
Collaborating with local schools, businesses. and cornmunity oryanisations to deliver wide-
reaching programs.
Continuous monitoring and evaluation of programs to ensure their effertiveness and relevance.
Diversifying our funding sources. including grants. sponsorships, and partnerships. to ensure
sustainability-
Criterla for Measuring Success
We measure success through..
Quantitative data, such as the number of beneficiaries reached, the frequency of program
participation, and educational achievements.
Qualitative feedback from participants, commltnity members, and partners, which allows us to assess
the social impact of our work.
Regular assessments against our Operational Plan which is actioned quartery, ensuring that we
rernèin aligned wtth our charitable mission.
Significant Activitles Undertaken
During the reporting period. HGCT implemented several significant actÈvities that directly contributed to
our aims..
Health and Well-being Programs.. Regular physical activity sessions for children, adults, and vulnerable
groups aimed at improving fitness levels and mental health.
Educational Support.. Our outreach programs in local schools provided academic and vocational support
to over 500 Students, contributing to better educational outcornes.
Comrnunity Engagement Projerts.. Through our inclusive sports programs, we fostered participation
among underrepresented groups, promoting social inclusion and cohesion.
These activlties align with our goals of promoting health, education, and inclusion. and their successful
delivery rnarks a significant step in fulfilling HGCT'S charitable objettives.
In the short term, HGCT aims to increase participation in our health and well-being programs by 20% over
the next year and expand educational outreach to an additiona5 10 5choo15 in the local community, while
accessing funding to support inclusion, ensuring we support our Multi-sensory Zone and reach out to the
community with a new offer for chIld￿n and adults with special edLocational needs and disabilities.
In the long term, HGCT seeks to establish itself as a regional leader in community-based health and
education services, with a vision to reach over 10.000 beneficiaries annually and create sustainable, long-
lasting social irnpact by 2030.
We have a vision of how we would like the future to look within Kirklees and the surrounding communities.
Our vision continues to be that NO child leaves school obese and all young people confidently participate in
sport & physical attivity. which supports them to lead healthy and active lifestyles. Not only do we provide
facilities for play, cheerleading, gymnastics ènd sport within our premises at The Zone, but we also aim to
offer a successful community outreach program utilising sports and The Zone as the vehicles for inclusion
across 311 underserved communities in Huddersfield and the bordering region5.
A sample of some of the programrnes offered in 2023 includes..
School Partnership Programme to deliver engaging sporting sessions to schools.
School Holiday Sport5 Catnps, providing artive and engaging school holiday sessions in the Zone.
Senior Touch Rugby, Walking Football & Over 50's Cricket.
Cheer classes and competition entry.
Provision of a Dementia Cafe.
Delivery of an anti-knife crime programme in schools.

Huddersfield Giants Community Trust Ltd
Trustees. report (including dirertors. report) (continued)
For the year ended 31 December 2023
It is important that the trust continues to build strong and positjve relationships with all partners, other
organisations, and groups across the region to facilitate these programmes, but also to sustsin a
successful funding and support strategy.
Funds obtained in 2023 include the following-
Funding
RFL - £8,000 to deliver rugby sessions & work with ambassador clubs.
One Community Foundation
£5,000 awarded in 2023 for Knife Crime Assemblies.
Million Dollar Round Table
£3,486 awarded in 2023 for supporting delivery in deprived areas &
equipment.
Coffeesafe
£2,250 awarded in 2023 for supt)orting delivery in the Zone for children in
disadvantaged area5.
One Comrnunity Foundation
£9.788 awarded in 2023 for a SafePlace in the Zone, however this
funding has been deferred into the next financial year due tts the lateness in communication to
organise a December start. The completed date of fund wès March 2024.
The trust also continues to build on its high-quality rugby pathways for young people and relationships
with amateur cornmunity club partner5. In 2023. this work has contributed to the development of a
successful women's Super League team. This is the last year that the Women's SL team and the Under 19s
team will be with the trust. Due to the criteria of the RFL, the board of trustees felt that it should belong
with the Club. Our Chair met with the board at Huddersfield Giants to discu55 afid it was ag￿ed that from
December 2023, this would take place.
The trust also deliver education to year 12s and 13s based on 5POrts CoU￿eS for school leavers.
Predominantly rugby/coaching-based Level 3 BTEC, we also provide students with the opportunity for
further study.
In December 2022 we were given the news that the EFLT had lost the funding contrart for 2023 with NCS
Trust and that another provider had been given all fund5 to work alongside delivery partners. We were
advised that we would have to tender for the contract in February 2023. The fund5 were cut drarnatically
and that it soon became clear that we would have to work in partnership with other organisations in West
Yorkshire. HTAFC, Wakefield Council, Kirklees Council and our selves joined partnership and submitted our
tender. After numerous meetings and consultations, it was decided by Wakefield Council it would not be
financially viable, so they pulled out of the tender, which then led all partners to revoke interest.
The Zone- Where Play Happensl
The Zone is an indoor venue located close to Huddersfield Towfi Centre. It is Yorkshire's largest indoor soft
play gym for children up to 12 years old. We provide a variety of opportunities for the community. Indoor
pitch hire is designed for 5 & 6 a-side, Social bookings. sports training and over 50's activities. We offer
numerous birthday packages emphasising on exercise, fitness and fun.
Within The Zone, the trust provides facilities to encourage all age groups frorn toddlers to senior citizens to
partake in a wide range of physical exercise. Programmes are made available in The Zone for under 5's
children and students from schoolslcolleges and individuals of all ages and abilities to be coached in a
variety of sports and attivities. The artivities offered within The Zone cater for all-inclusive customers.
With links to Huddersfield Giants, The Zone remains a premier place in Kirklees and the surrounding area
for indoor sport and children's activities.
When planning the activities for the period the trLtStees have considered the Charity Commission guidante
on public benefit, and in particular. the specific guidance for Charities on the Advancetnent of Education for
Public Benefit and Fee-charging. The trustees strive for continuous improvernent to ensure that it is a
dynamtc, forward thinking community twst.

Huddersfield Giants Community Trust Ltd
Trustees. report (including directors. report) (continued)
For the year ended 31 December 2023
Achievements aThd performance
Significant activitie5 and achievements against objectsves
Kids, play & sports zone
The facilities at The Zone were used by members of the public ènd in particular the Play Zone, where some
2,ooa children can visit each month. The intention is to inspire these children to take part when they are
older in regular football, rugby. cheerleading/gym and all the multi sports coaching Sessions we provide.
Over 650 children's parties were hosted in 2023, engaging thousands of children, in a fun and active way.
Pitch hire continued to be the largest incorne stream for The Zone. with over 70 hours of pitch hire per
week. Kixx continued lo deliver the Saturday soccer mornings. This is for children aged between 5 & 12
years, offering a great environment for children to leam basic football skills and fundamental skills. while
meeting other chIld￿n of the same age and having fun.
Multisports
Coaching rugby league,
multisports, gymnastics, cheerleading and football has continued in schools
wherever possible. This has however, become more challenging due to the number of altemative local
providers and school budgets being squeezed.
Dance
The cheerleading and gymnastics sessions continued to be well supported and have continued to grow
throughout 2023. At the end of 2023 the trust had 275 members. It now has 312 member5, some of
which attend multiple sessions per week. Attendance at competitions has increased with several team wins
during the year. We are looking at taking a team to an intemational competition FLJture Cheer in
Amsterdam. Enquiries and sign-ups are received on a weekly basis, with the trust exploring how the sport
can be expanded further.
Fundraising
Throughout the year the trust has engaged in fundraising events to help rnise valuable funds to support
the work of the trust. In 2023 fundraising was organised 'in-house' with limited targets set and no use of
professional fundraisers. Best practice guidance as set by the funding regulator was followed and there
were no ctsrnplaints received by the charity. The Giant Howarth sleepover 2 was a notable success
providing a powerful insight of what it is like to spend a night outdoors and raising more awareness of the
trust. It is hoped that this will now become an annual event and that we will double our funds year Dn
year.
Education
The Education department has again seen a decline in student numbers with only 6 sttjdents enrtslled onto
the first year and 14 second year students. The board are aware and have put a plan of action together so
that we end all delivery in lune 2024. However, outcome5 in the departrnent were strong with students
achieving 100% pass tste.
Princ5pal rlsks and uncertainties
The main risks and uncertainties identified a￿ health and safety failings and building failures. There is an
ènnual Health and Safety review and an annual risk assessment review condutted by the Operations
Manager.
The insurance policy for HGCT is reviewed annually by our insurance broker.
Trustees and senior management are always on the lookout for potential new income streams to ensure
we can maintain delivery of the existing programmes and potentially add new programmes also.
The trustees are conscious of cash flow risk, however this continues to be mitigated by the rent waiver and
ongoing support from the trtjst's landlord.
The trustees are satisfied that adequate assessments are conducted by senior management to identify
risks and such risks are ￿pOrted to the Board.

Huddersfield Giants Community Trust Ltd
Trustees. report (including directors. report) (continued)
For the year ended 31 December 2023
Financial review
The principal funding sources during the year We￿ contracts. grants. donatTons and income from activities
for generating funds. All income generated by the trust is used to fund the aims of the play area/sports/
trust. During the year the trust's cash flow was considered to be satisfattory but the trustees and senior
staff are continually looking at and finding new funding st￿amS.
Overall the income for the trust decreased compared to the previous year {£1,447k in 2023 vs £1,515k in
20221. This is mainly due to the ending of the NCS programme ￿SUlting in a loss of £276k turnover. This
was largely mitigated by increases across other areas as trading continues to recover from the impact of
Covid and management have focu5sed on growth. Zone and café produced £95k and dance produced
additionèl takings (>f £52k in 2023. Strong cost control was in place to maintain gross profit margins,
though the loss in turnover resulted in a decrease in gross contribution of £73k (£726k in 2023 vs £798k
in 20221. Unfortunately, rising energy prices, inc￿Se￿ audit fees and higher cleanin9 costs due to NMW
increased support costs in 2023 1£802k vs £741kl. This resulted in a net 1055 of £76k compared to a
contribution of £58k in 2022.
The Women's SL team have been a stTrin on the trust this year due to the criteria from the RFL changing
month to month. It was discussed at board level that the Women s SL team will be a disoJssion with the
Club to move over. It was agreed and the team moved over to the Club in December 2023.
The multi-sports department is now down to one member of staff mainly running the rugby element of the
trust, casual staff are going into schools btjt again this year schools are finding it difficult financially to
support delivery from outside providers. Furthermore. the multi-sport5 department includes the Inctsme
and costs associated with developing the women's rugby league team. Whilst the team were playing at the
highest level in the women's top 6 Super League during the year. it was noted that the cost of funding the
team and meeting the necessary RFL requirements was putting significant additional ftnancial p￿SSUre on
the department. Increased sponsorship, support and fundraising will be needed in 2024 to continue to
support the development of the team. Overall the sports department generated a gross loss of £23k
(2022.. £52k}.
Dance continued to grow in 2023, with fee Inc￿aseS of 7.5% and an increase in membership and stafffing
numbers. We see this as a significant growth moving into 2024. Cheer made a £40k gross
contribution in 2023 {£42k 2022).
The Zone continued to grow, with increased pricing and tight controls in the café area, and InC￿aSed
parties, pitch hire and soft play. Café and 20ne made a E409k gross contribution in 2023 (£347k 20221.
Education continued to experience challenges, particulatly in relation to the low nLtmber of students. It was
agreed dtjring 2023 to transfer the delivery of education to the remaining students direcdy to
Loughborough in 2024. The department made a £3k oross contribution {£6k 20221.
The sports department was forecast to be operating at a loss for the first 6 months to give the department
head a chance to build the school sport partnership programme back to previous levels and the Head of
Community to identify and submit bid5 for new income streams. However, from August onwards stafFing
duced from 3 to I, putting pressure delivery. Growth targets for this department have been extended
into 2024. The Sports department made a £23k gross loss in 2023 1£52k 2022).
The development of the Laund Hill site continued to be fully financed by a loan frorTTr KED Trust. This will be
repaid over a vartable period. This is because the loan repayments a￿ to be paid out of monies generated
at Laund Hill and will be calculated as a proportion of the incorne generated from usage. This ￿dUCeS any
cashflow risk to the trust going forwards. A5 new landlords of Laund Hill Community Club, we have
supported the modemisation of the property by updating the pitches and installing a 3G pitch. This
development, which reflects our trust's values. significantly enhances the facilities and enèbles Laund Hill
Community Club to serve a wider community effertively, promoting greater inclusivity and engagement in
local activities. We are working closely with their team, and our CEO, who is a board member, participates
in monthly meetings to ensure ongoing collaboration and support.

Huddersfield Giants Community Trust Ltd
Trustees. report (including directors. report) (continued)
For the year ended 31 December 2023
The tnJstees have agreed that the tnjst should aim to maintain Un￿Strirted reserves of £IOOk. The £IOOk
reserves are based on the trustees view that approximately two months salaries is an appropriate target.
Unrestrirted funds at the beginning of the year showed a surplus of £129k. These have decreased by 31
December 2023 to a surplus of £49k. The trustees continue to work towards maintaining the sum of £IOOk
or more through sourcing new funding streams. expanding on existing ones and identifying more efficient
ways of operating. The trustees are confident that the charity is in a good position to continue growth in
existing and new areas. Presently, the charity remains reliant on its financial backer. Whilst the reserves in
2023 are below this target. this is considered acceptable as the forecasted growth in 2024 should return
reserves back to £IDOk.
Included within unrestricted resetves is £982k 12022: E633k} which can only be realised by disposing of
tangible fixed assets, leaving a deficit of £933k 12022.. £504kl of unrestricted free reserves. This has
increased due to continued investment into the Laund Hill site. Laund Hill is sublet to the Laund Hill
Cornm(Jnity Club (LHCC) for a 21 year period. currently 16 years remaining. As part of this sublet HGCT
agreed to fund the development of an All-weather pitch that can be used for various sports and made
available to the comrnunity- Unfortunately, continued issues with planning consents, plus fulfilling the
pitch requirements for the RFL and other issues, have caused the development to nJn significantly over
bL5dget, which has also had a significant impact on the unrestricted reserves in 2023. Following the year
end the charity has entered into disCU55ions with Jennifer Davy Number 2 Children's Settlement 1997, the
landlord of the Laund Hill site, about receiving the amount spent over budget on the Laund Hill
development as a donation. Whilst the lender has confirnied its intention to make this donation the
amount has yet tts be finalised, at 31 December 2023 the oveTspend was £364,655. Restricted funds will
be maintained and accoijnted for in accordance with the appropriate regulations and only used for the
purposes for which they are provided. At the end of the year restricted funds, not available for general
purposes, total £41k. Total reserves of the trust at the year end are £91k 12022.. E167kl.
Plans for future periods
To ensure that all current and future visitors to The Zone have equitable access and a positive experience,
we are committed to providing appropriate accommodations and artivities tailored to a wide range of
physical, sensory, social. and emotional need5. Our objertive is to create a welcomirTrg environment that
supports children and young people in exploring and understanding their emotion5 while fostering essential
developfflental skills, including self-aWa￿ness, self-regulation, motor skills, and social skills.
As part of our ongoing improvements, we are converting one of our party rooms into a quiet room. This
space will offer babies, children, and adults a calm area to Ltse before entering the multi-sensory zone,
allowing them a moment to adjust to the sensory environment.
Prior to the COVID-19 pandemic, we successfully raised funds earniarked for purchasing a minibus.
However, thanks to a generou5 donation from Trust Ford, we ￿ceiVed a minibus, eliminating the need for
these funds to be allocated toward that purchase. We reached out to BNI, our network of partners who
contributed to the minibus fund. and obtained their support to redirert the funds to the multi-sensory zone
project. Specifically, these redirected funds will be used to support a part-time staff member over a 12-
month period to enhance and expand our Indusion initiatrves within The Zone.
To rnaintain strong relationships with Kirklees Council, Everybody Artive and Kirklees Artive Leisure, One
Community Foundation, RFL and all networking partners. The trust is actively working alongside these
partners to ensure we work collaboratively and get first-hand knowledge of any funding available to
supp()rt the community.
The skill mix and approp￿ateneSS of the board will tontinue to be assessed in 2024 to ensure cornpliance
and value-adding skills and knowledge for the trust.
The trustees are aware that due to the srze of the Huddersfield Giants Community Trust premises, there
are a signif5cant amount of overhead costs to cover. A review of how the building is occupied/utilised will
continue to assess whether the￿ is any further scope for Sub-letting rooms. Purple Dog Training have
hired out 3 rooms on the ground floor and are interested in more in the near future.

Huddersfield Giants Community Trust Ltd
Trustees. report (including directors. report) (continued)
For the year ended 31 December 2023
Our cheerleading sessions have seen a significant increase In participation. Robyn, who leads the cheer
department. is now focusing on the competition aspect of her role. Attending competitions will enable us to
offer rnore se55ions, and we are hopeful to secure a bid to compete in Amsterdam in 2024. Our goal is to
achieve substantial growth in this area.
The Giant Howarth Sleepout 3 is Scheduled for October 13th. We aim to ra15e more than double the funds
from last year, making this our most successful event yet. Thi5 event will now be an annual tradition.
The Ronan Costello Festival, is scheduled to return in June. This festival honours the memory of Ronan
Ctsstello, a young player who tragically lost his life playing the game he loved, and aims to raise awareness
in hi5 narne.
We are collaborating with businesses to support tsur initiatives. enabling us to deliver programs both in The
Zone and throughout the comrnunity. Leveraging our team and facilities aligns with and promotes our
values and missS0n.
Strurturer governance and management
Governing document
The trust is controlled by its governing document, the Memorandum and Articles of Association and
constitutes a limited company limited by guarantee, as defined by the Companies Att 2006.
The liability of the members is limited to £10 each. Accumulated funds are not distributed to the members.
HGCT remains committed to upholding the highest standards of accountability and tt3nsparency. The
report outlines our framework for decision-making, risk management, and compliance with legal
requirements. Regular assessments ensure that our governance practices align with the charity's mission
and values, ensuring effective stewardship of resources and maintaining tnjst with stakeholders.
The trustees are t￿ated as direttors for Companies Art purposes.
Organisational strurture
The trust is a company limited by guarantee which took over the responsibility for running community
schemes, which have now been expanded, previously operated by The Huddersfield Town AFC and
Huddersfield Giants Rugby League Club. The initial trustees were drawn from the management of those
clubs and the Football League national community scheme. At the end of 2016 Huddersfield Town AFC
chose to continue their community wgrk thernselves.
The trust continue5 to look to recruit trustees from education, sport, the local authority and other relevant
sectors.
All the original trustees attended an induction course on their ￿sponsIbIlitIeS and the new ones have
experience in charity work. All govemance is carried out on the first day joining the trustees meeting.
All major decisions are taken by the trustees however day to day management is under the control of the
Chief Executive Officer Lisa Darwin. Our finance manager, Nadine Sharpe, rnanages all financial accounts in
close di5CUssion with the CEO & trustees. Trustee5 make deosions on the remuneration of key
rnanagement personnel.
In addition to the close co-operation with the professional sports club the￿ is a regular contact with the
gional manager of the European Football League Tnjst, Rugby Football Lea9ue, departrnents of Kirklees
Council, Sport England, West Yorkshire Sports and the local NHS provider.

Huddersfield Giants Community Trust Ltd
Trustees. report (including directors. report) (continued)
For the year ended 31 December 2023
Recruitment and appointment of trustees
Trustees and members have powers within the Articles of A550ciation to ￿cOMMend the appointrnent of
new trustees.
Risk management
The trustees have a duty to identify and review the risk of which the trust is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Fundraisin9
The trust does not vse professional fvndrnisers or commercial participants to carry out fundraising
activities.
Reference and admlnlstrative details
Registered Company number
0593Q465 (England and Wales}
Reglstered Charity number
1117768
Registered office
The Zone
St Andrews Road
Hudder5field
HDI 6PT
Trustees
R L Thewlis (resigned 24.10.2024)
T Vink
J Whitworth
J L Bowers {resigned 6.6.20231
J L Ive50n (resigned 10.9.20241
J Singh Athwal
J Bebb
N K Nawaz (resigned 8.2.2023}
Auditors
DJH Audit Limited
Chartered Accountants and Statutory Auditors
ates Mill
Colne Road
Huddersfield
HDI 3AG
Bankers
Yorkshire Bank
Kingsgate House
Kingsgate
Bradford
BDI 45J
Solicitors
Ramsdens LLP
Oakley House
l Hungerford Road
Huddersfield
HD3 3AL
Huddersfield Giants Community Trust is also known as The Zone.

Huddersfield Giants Community Trust Ltd
Trustees. report (including directors. report) (continued)
For the year ended 31 December 2023
Funds held as custodiaTr for others
There are no funds held on behalf of others.
Qualifying third party Indemnlty provisrons
The charity purchased insurance for liabilities (ncurred by its trustees in carrying out their duties.
Statement of trustees. responsibilities
The trustees (who are è150 the directors of Huddersfield Giants Community Trust for the purposes or
company law} are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accourhting Prartice}.
Cornpany law requires the trustees to prepare financial statements for each financial year. Under company
law the trustees must not approve the financial statements unless they are satisfied that they give a true
and fair view of the state of affairs of the charitable company and of the incoming resources ènd
application of resources, including the income and expenditure, of the charitable company for that period.
In preparing those financial statements. the trustees are req(Jired to:
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charity SORP.
make judgements and estimates that are reasonable and prudent-
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going concem basis unless it is inappropriate to p￿SuMe that
the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that are sufficient to show and explain
the charitable company transactions and which disclose wilh reasonable accuracy at any time the financial
position of the charitable company and to enable them to ensu￿ that the financial statements comply with
the Companies Art 2006. They are also responsible for safeguarding the assets of the charitable cofflpany
and hence for taking reasonable steps for the prevention and detection of fi3ud and other irregularities.
Where appropriate, the trustees are responsible for the maintenance and integrity of the corporate and
financial infomiation included on the charity's website.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditor5 are unaware,. and
the trustees have taken all steps that they ought to have tsken to make themselves awa￿ of any
relevant audit information and to establish that the auditors are aware of that Information.
This report has been p￿pared in accordance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Disclosure of information to auditor
Each of the trustees has confirmed that there 15 no infomiation of which they are aware which is relevant
to the audit, but of Y4hich the auditor is unaware. They have further confirmed that they have taken
appropriate steps to ide￿tify such relevant information and to establish that the auditor is aware of such
information.
The trustees. report was approved by the Board of Trustees.
Mrj
in9h Athwal
Trustee
Date-.

Huddersfield Giants Community Trust Ltd
Independent auditor's report
To the members of Huddersfield Giants Community Trust Ltd
Opinion
We have audited the financial Statements of Huddersfield Giants Community Trust Ltd (the 'charitable
company.) for the year ended 31 Decernber 2023 which corrkprise the Statement of Financial Activities, the
Balance Sheet, the Cash Flow Staternent and notes to the financial staternents, including a surnmary of
significant accounting policies. The financial reporting framework that has been applied in their preparation
is applicable lav4 and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Prarticel, including Finanoal Reporting Standard 102 The Financial Reporting Standard
applicable in the UK and Republic of Ireland,.
In our opinion the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 December 2023 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 wtth United Kingdom Generally Accepted Accounting
Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006 along with the
provisions applicable to charitable companies subject to the srnall companies regirne.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing IUKI IISAS {UKII and
applicable law. Our responsibilities under those Standards are further described in the Auditors,
responsibilities for the audit of the financial statements sertion of our report. We are independent of the
charitable company in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'5 Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requiremellts. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going contern
In auditir*g the financial statements. we hève concluded that the trustees. use of the going concem basis
of accounting In the preparation of the financial statements is appropriate.
Based on the work we have perfomed. we have not identified any material uncertainties relating to events
or conditions that, individually or collectively. may cast srgnificant doubt on the charitable company's
ability to continue as a going concern ft)r a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the ￿SponSibl11t1eS of the trustees with ￿spect to going concem are described in
the relevant sertions of this report.
Other iTrlormataon
The other information comprises the information included in the annual report other than the financial
statement5 and our auditor's report thereon. The trustees are responsible for the other information
contained within the annual report.
Our opinion on the financial statements does not cover the other infomialion and, except to the extent
otherwise explicitly ststed in our report. we do not eXP￿S any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such materièl inconsistencies or apparent material misstatements, we are reqUI￿d to determine
whether this give5 rise to a material misstatement In the financial statements thernselves. If, based on the
work we have performed, we conclude that there is a material misstatement of this other information, we
are required to ￿port that fact. We have nothing to report in this regard.
io-

Huddersfield Giants Community Trust Ltd
Independent auditor's report (continued)
To the members of Huddersfield Giants Community Trust Ltd
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees. report for the financial year for which the financial 5taternents
are prepared. which includes the director5, report prepared for the purposes of company law, is
consistent with the financial statements- and
the directors, report included within the tru*ees' report has been prepared in accordan￿ with
applicable legal requirements.
Matters on which we are required to report by exceptlon
In the light of the knowledge and understanding of the and its environment obtsined in the course of the
audit, we have not identified material misstatements in the dirertors. report included within the trustees,
report.
In the light of the knowledge and understanding of the charitable company and its environment obtained
in the course of the audit, we have not identified material misstaternents in the Report of the Trustees,
which includes the Directors Report.
We have nothing to report In respect of the follovling matters Whe￿ the Companies Act 2006 requires us
to report to you if, in OLtr opinion=
the financial statements a￿ not in agreement with the accounting records and ￿urn5- or
rtain disclosures of trustees. remuneration specified by law are not rnade- or
we have not received a11 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. exemption in preparing the tnjstees.
report and from the reqU1￿ment to prepare a strategic report.
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 preparing the trustees.
report and frorn the requirement to prepare a strategic report.
Responslbilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the
directors of the charitable company for the purposes of company lawl are responsible fi)r the preparation
of the financial statements an(J for being satisfied that they give a true and fair view, and for such internal
control as the trustees determine is necessary to enable the preparation of financial statements that a
free from material misstatement, whether due to fvavd or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's
ability to continue as a going concern, disclosing, as applicable, rnatters related to going concem and using
the going concern basis of accounting unless the trustees either intend to liquidate the charitable compafty
or to cease opetstions, or have no realistic altemative but to do so.
li

Huddersfield Giants Community Trust Ltd
Independent auditor's report (continued)
To the members of Huddersfield Giants Community Trust Ltd
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole ère
f￿e from material misstaternent, whether due to fraud or e￿or, and to 155ue an Independent auditors.
report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee
that an audit conducted in accordance Y4ith lSAs (UK) will always detect a material misstaternent when it
exists. Misstatements can arise from fraud or error and are conside￿￿ Material if, individually or in the
ggregate. they could reasonably be experted to influence the economic deosions of Ljsers taken on the
basis of these financial statements.
Irregularities, including frnud. are instances of non-compliance with laws and regulations. We design
procedures in line with our resporksibilities, outlined above, to detert material misstatements in respect of
irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,
including fraud is detailed below-.
As part of designing our audit. we ¢Jetermined materiality and assessed the risk of material misstatement
in the financial statements. whether due to fraud or error. and then designed and performed audit
procedures responsive to those rtsks. In particular, we looked at Whe￿ the trustees made subjective
judgernents such as making assumptions on significant accounting estimates.
identifying and assessing risks of material misstatement in respect of irregularities, including fraud and
non-compliance with laws and regulation5, our planning procedures included..
Gaining an understanding of the entity and its erbvironment including the entity's legal and regulatory
framework, any fraud indicators and internal control system via both discussions amongst the engagement
team and with the trustees management,.
Enquiring of rnan3gement whether there was any known, suspected or alleged fraud,.
Evaluating management's incentives and opportunities for fraudulent manipulation of the financial
statements including the risk of override of controls,. and
The engagement partner ensuring that the engagement team collectively had the appropriate
competence, capabilities and ski115 to identify or recognise non-compliance with applicable laws and
gulations.
Based on our understanding of the charity and its industry, the key laws and regulations we considered
included the UK Companies Art, Charities Act (2011) and relevant tax legislation.
Audit prO￿dureS performed by the engagement team included but were not limited to:
Ev?luating and testing of the operating effertiveness of management's controls designed to prevent and
detect irregularities,.
Discussing with the management the policies and procedures in place ￿gardIng identifying an(5
complying with laws and regulations and whether they were aware of any instances of non-compliance;
Enquiring of management as to actual and potential litigation and claims.
Identifying and testing joumal entrtes-
Review of meeting minutes..
Agreeing financial statement disclosures to underlying supporting documentation-
Designing audit procedures to incorpornte unpredictability around the nature, timing or extent of our
testing,. and
Reviewing and testing the accounting estimates to minimise potential bias.
The primary responsibility for the p￿ventIOn and ijetection of irregulartties including fraud rests with both
those charged with governance and management. The￿ are tnherent limitations in the audit procedures
described above and the further removed non-compliance with laws and regulations is from the events and
transactions reflected In the financial statements the less likely we would become aware of such non-
compliance. Also, the risk of not detertiTrg a material misstatement due to fraud is higher than the risk of
not deterting one resulting from error, as fraud may involve deliberate concealment by, for example,
forgery, intentional misrepresentations or collusion.
12

Huddersfield Giants Community Trust Ltd
Independent auditor's report (continued)
To the members of Huddersfield Giants Community Trust Ltd
A further description of our responsibilities is available on the Frnancial Reporting Council's website at..
https.'//www.frc.org.uVauditorsresponsibilities. This description fom)s part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3
of Part 16 of the Companies Art 2006. Our audit work has been undertaken 50 that we might state to the
charitable company's members those matters we are required to state to them in an auditors. report and
for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to
anyone other than the charitable company and the charitable company's memt*ers as a body. for our audit
work, for this report, or for the opinions we have fomed.
Karen Borowskl FCA (Senior Statutory Auditor)
for and on behalf of DJH Audit Limited
-¥-.l.Jo l.Ly
Chartered Accountants
statutory Auditor
Bates Mill
Colne Road
Huddersfield
United Kingdom
HDI 3AG
13

Huddersfield Giants Community Trust Ltd
Statement of financial activities
Including incorne and expenditure account
For the year ended 31 December 2023
Current financial year
Unrestrocted Restrirted
funds
2023
Totsl
Total
funds
2023
2023
2022
Motes
Incorne frorn:
Donations and legacies
Charitable activities
Other trading activities
Investments
304.347
820.537
295,051
18.736
614
323,083
821.151
302,794
193
293,570
1,017.550
203,879
ioi
7.743
193
Total income
1.419.935
27,286
1,447,221
1,515,100
Expenditure on:
Raising funds
Charitable activities
318,501
1.181,465
15.340
8,267
333,841
1,189,732
169,011
1,288,286
Total expenditure
1,499,966
23,607
1,523,573
1,457.297
Net income/{expenditure}
{80,0311
3.679
(76,3521
57,803
Net movement In funds
li
(80.0311
3.679
176,3521
57,803
Reconciliation of funds:
Fund balances at l January 2023
129,413
37.671
167,084
109,281
Fund balances at 31 December 2023
49.382
41.350
90.732
167,084
The statement of financial artivities includes all gains and 105ses recognised in the year.
14

Huddersfield Giants Community Trust Ltd
Statement of financial activities (continued)
Including income and expenditure account
For the year ended 31 December 2023
Prlor finantial year
Unrestrlcted
Restrirted
Total
funds
funds
2022
2022
2022
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
277.903
1.017,550
203,879
ioi
15,667
293,570
1,017,550
203,879
ioi
Total income
1.499.433
15,667
1,515.100
Expenditure on:
Raising funds
Charitable activities
168.392
1.264.534
619
169,011
1.288,286
23.752
Total expenditure
1,432,926
24,371
1,457,297
Net income/(expenditure}
66,507
(8,704}
57,803
Transfers between funds
9.723
19.7231
Net movement in funds
li
76.230
118,4271
57,803
ReconclllatSon of funds:
Fund balances at l January 2022
53,183
56,098
109.281
Fund balances at 31 December 2022
129.413
37,671
167.084
15

Huddersfield Giants Community Trust Ltd
Balance sheet
As at 31 December 2023
2023
2022
Notes
Fixed assets
Tangible assets
14
982.333
632,687
Current assets
Stocks
Debtors
Cash at bank and in hand
15
4.297
93,259
194.728
8,791
117,817
167,304
16
292,284
293,912
Credltors: amounts falling due
withrn one year
18
{313,3851
1727,8481
Net current liabllltles
121,1011
{433,9361
Total assets less current liabilities
961.232
198,751
Creditors: amounts falling due after
more than one year
19
IB70.500)
131,6671
Net assets
90.732
167.084
The funds of the
Restncted income funds
Unrestrirted funds
21
41,350
49,382
37,671
129,413
22
90,732
167.084
The financial statements were approved by the trustees on
Mr
Singh Athwal
Trustee
Cornpany registration number 05930465 (England and Wales)
16

Huddersfield Giants Community Trust Ltd
statement of cash flows
For the year ended 31 December 2023
2023
2022
Ilotes
Cash flows from operating artivities
Cash generated from operatitsn5
Interest paid
Net cash provided by operating activities
27
46.311
1331
46,278
94,742
11,1331
93,609
Investing aCtivFties
Purchase of tangible fixed assets
Investment income received
(400,8901
193
197.2261
ioi
Net cash used in investing artivitie5
1400,697}
(97,1251
Financing actlvitiès
New loans in year
epayment of bank loans
Interest paid
392,782
(10,0001
19391
86,178
18,3331
19101
Net cash generated from financlng
activities
381.843
76,935
Net increase in cash and cash equivalents
27,424
73.419
Cash and cash equivalents at beginning of year
167.304
93,885
Cash and cash equivalents at end of year
194,728
167,304
17

Huddersfield Giants Community Trust Ltd
Notes to the financial statements
For the year ended 31 December 2023
Accounting pollcies
1.1 Accountlng convention
The financial statements of the charitable company. which is a public benefit entity under FRS 102,
have been prepared in accordance with the Charities SORP IFRS 102) 'Accounting and Reporting by
Charities: Statement of Recommended Pfèttice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021 (effertive l Jarkuary 20191,, Financial Reporting Standard 102 'The Financial Reporting Standard
pplicable in the UK and Republic of Ereland., the Companies Act 2006 and, where applicable, the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
1.2 Goin9 concern
The charity has an overdraft facility of £IOO.000, which to date it has not needed to rnake use of. The
charity remains committed to careful cashflow management to ensure sufficient wot*ing capital is
maintained.
The charity has recetved considerable support fvom its landlord in the waiver of rent charge5 when
this would cause the charity to be unable to meet its liatiilrties as they fall due. The charity's landlord
has confirmed that future rent payments will be waived if this would otherwise cause the charity to
cease to be a going concern. In addition the landlord has confim)ed that they will provide the
necessary financial support required to enable the charity to continue trading for at least ￿e1ve
months from the date of signing the financial statements.
On the basis of this support fvom the charity's landlord, the trustees believe that there are no
material uncertainties with regards tts the Iharity's ability to continue and it is therefore appropriate
to prepare the financial statements on the going concern basis. No adjustment5 have been made to
restate assets and liabilities to their ￿cOVerable amounts should this basis prove not appropriate.
1.3 Charitable funds
Unrestrirted funds can be used in accordan￿ with the charitable objeLtives at the discretion of the
trustees.
Restricted funds can only be used for particular restrirted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when fund5 are Faised for particular restricted
purposes.
Funds may be transferred from the unrestricted general fund to the restricted fund at the discretion
of the trustees.
1.4 Income
All income is recognised in the Statement of Financial Artivities once the charity has entitlement to
the funds, It 15 probable that the income will be rece>ved and the amount can be measured reliably.
Income is deferred where delivery of services relates to futu￿ periods. Income from the sale of
goods is recognised at the point of sale to the consumer. Revenue grant funding (including
government grant funding) is accounted for upon entitlement to the income and is deferred where
time restrictions apply to related expenditure. All income is stated after trade discounts, other sales
taxes and net of VAT.
Donated services or facilities a￿ ￿cOgniSed when the charity has control over the item, any
conditions associated with the donated item have been met. the receipt of economic benefit from the
use of the item is probable and the economic benefit can be tneasured reliably. Do>nated professional
services and facilities are included in income at the estimated value of the gift to the charity when
received, based on the amount that the charity would have been prepared to pay for these service5
or facilities had it been required to purchase them. with a corresponding entry in the appropriate
expenditu￿ heading for the same amount. An am(>unt of £302,450 12022.. £250,720) was ￿ceiVed
in the period, £302,000 12022-. £250,000) as a gift in kind for property rental and £450 (2022= £7201
in relation to consultancy services provided.
18

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Accounting policies
{Continued)
1.5 Expendlture
abilities are recognised as expenditure as soon as there is a legal or constructive oblTgation
committing the charity to that experbditure, it is probable that a transfer of ectsnomic benefit5 will be
required in settlement and the amount of the obli9ation can be measured reliably. Expenditure is
accoLJnted for on an èccrua15 basi5 and has been classified under headings that a99￿gate all cost
related to the category. Where costs cannot be directly attrTbuted to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
For accounting purposes expenditure Is allocated as folltsws=
other trading activities
all expenditure which relates to the operation of The Zone cafe, women's
rugby team and other trading costs.
Charitable artivities - all direct charitable expenditu￿ relates to the operation of the acttvities of the
charity. Costs are allocated to the artivity Whe￿ the resource has been used. Where costs relate to
two or more activities costs hève been allocated based on the use of the resource.
Support costs
include central functions and governance and have been allocated to activity cost
categones on a basis consistent with the use of resources.
1.6 Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life or, if held under a finan￿ lease, over the lease temi, whichever is the shorter.
Leasehold improvements
Sports and activity equipment
Fixtures and fittings
Computer eqLEipment
IO% on cost and remaining life of lease
20010 on c05t, 15% on cost and Iooh on cost
20% on cost
200h on cost
Amtsunts capitalised under improvements to leasehold property have been depreciated from when
the assets were available for use.
Fixed assets are capitalFsed at cost. Capitalisation of items occurs when the charity will receive
economic benefit of an item over more than one year. The de-minims limit for the capitali5ation of
fixed a55ets is £500. The charitable company carries out annual impaim)ent reviews where there is
indication that the carrying amount of an asset may not be recoverable.
1.7 Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.
Stocks are valued using the fir5t-in. first-out {FtFO) method.
1.8 Taxation
HM Revenue & Customs has recognised the entity as a charity ft>r corporation tax purposes.
1.9 Retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme a￿ charged to the Statement of Financial Adivities in the
period to which they relate.
Pension costs a￿ attributed to the activity perfonned by the staff member to whom the cost relates.
19-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Accountin9 policies
{Continuéd)
1.10 Financial instruments
The company has chosen to adopt Secbon 11 of FRS 102 in respect of financial instruments.
Short terni debtors are measured at transartion price, less any ifflpairment. Short term creditors are
measured at the transartion price. Other financial liabilities, including hire purchase arrangements,
are measured initi3lly at transaction price. net of transaction costs, and are measured subsequently
at amortised cost Using the effertive interest method.
1.11 Leasing commitments
Rentals paid under operating leases a￿ charged to the Statement of Financial Activlties on a straight
line basis over the peThod of the lease.
1.12 Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand and is equal to the cash at bank
figure shown on the Balance Sheet.
Critical accounting estimates and jud9ements
Significant judgements
The following judgements (apart from those involving estimates) have had the most significant effect
oll amounts recognised in the financial statements.
Concessionary loans
Included within other loans a￿ loans ￿ceiVed at a below rna￿et rate of interest which have been
judged to be concessionary loans made to advance the charitable purposes of the entity. The charity
has chosen to recognise the loans at the amount received, with the carying amount to be adjusted
to reflect repayments, accrued interest and. if necessary, adjusted for any impairment.
Key accountin9 estimates and assumptions
Accounting estimates, by definition, will often vary from the actual results. They are continually
evaluated and are based on historical experience and other fartors, includitbg expertations of future
events that are believed to be reasonable under the circumstances. The nature of the estimates and
assumptions that have a significant risk of causing a material adjustment to the carrying amounts of
asset5 and liabilities Wlthin the next financial year are add￿SSed below. The carrying amount of the
estirnate5 and assumptions at the year end are disc105ed in the relevant note to the accounts.
Useful econom7c lives of tangible assets
The annual depreciation charge for tangible assets sensitive to changes in the estimated useful
economic lives and residual values of the assets, which are re-assessed annually. They are amended
when necessary to reflert current estimates, based on technological advancement, future
investments. economic utilisation and the physical condition of the assets.
Impairment of debtors
The company makes an estimate of the recoverable value of trade and other debtors. When
assessing impairment, management considers factors including the ageing profile and recent
correspondence with the debtors and historical experience.
Company information
The company is a private company limited by guarantee and is incorporated in England and Wales.
The address of its registered office is The Zone. St And￿￿¥S Road. Huddersfield, HDI 6PT. The
company's registered number is 05930465.
20-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Income from donations and legacies
Unrestricted Re5trirted
funds
funds
2023
2023
Total Unrestrirted Restricted
funds
funds
2022
Total
2023
2022
2022
Donations
Grants
Donated services &
1,897
2.250
16.486
4.147
16.486
4.891
22,292
4.891
37,959
15,667
302.450
302,450
250,720
250,720
304,347
18.736
323.083
277.903
15,667
293,570
Grants
Kirklees Girls Grant
Lottery Fund
Household Support
Grant
Other grants
6,667
1.000
6,667
1,000
2,000
6,000
2,000
28,292
16.486
16.486
22,292
16.486
16.486
22.292
15,667
37.959
Amounts received in relation to the Kirklees Girl Grant and Household Support Grant are govemment
grants.
Included within the donated services & facilities are donations in kind of £250,000 in relation to the
waiving of rent by the charity's landlord and £50,000 in relation to a lease for the Laund Hill site
charged at the cost of a peppercorn compared to its market value. The corresponding costs for both
of these doriations in kind have been included within rent costs in note 10.
21

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Income from
charitable
artivities
Donce
Educatlon Kods. play & Multisports
sports zone
Total
Total
2023
2023
2023
2023
2023
2022
Education service
level agreements
Coaching
Kit and competitions
Cheerleading
Pitch hire
Kids, play
Party income
54.763
54.763
122,641
SO,S03
94,070
223,403
142,067
133,704
346,087
130,950
26,061
71.441
208,997
115,246
118,768
22,342
50.503
94,070
11,882
88,417
222.789
142,067
133,704
614
166.915
$4,763
510.442
89.031
82L,151
1,017,550
Analysis by fund
Unrestricted funds
Restrirted funds
166.915
54,763
510.442
88.417
614
820,537
614
1,017,550
166,915
54.763
510,442
89,031
821,151
I,oi?,sso
Charitable income
Included within kit and competitions income is £25,362 12022.. £13,362) in relation to the sale of
goods. The party income above is a combined sale of goods and services.
All other amounts included within income from charitable activlties ￿late to rncome from rendering of
services.
22-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Income from
charitable
artivitles
(Continued)
Previous year:
Dance
Education Kids. play & Multlsports
sports zofte
2022
NCS
Total
2022
2022
2022
2022
2022
Education Servi￿ level
agreements
Coachillg
Kit and competititsns
Cheerleading
Pitch hire
Kids, play
Party incomè
69,958
1.625
276.129
346.087
130,950
26,061
71,441
208,997
115,246
118.768
16,996
26,061
71,441
8,875
I03,454
208.997
115,246
118.768
114,498
71.583
451.886
103.454
276,129
L,017,550
Analysis by fund
Unrestricted funds
114.498
71.583
451.886
103.454
276,129
1,017,550
Income frorn other trading artivities
Unrestrirted Restricted
funds
funds
2023
2023
Total UnrestrScted Restrkrted
funds
funds
20Z2
Total
2023
2022
2022
Fundrnising events
Sponsorships
Office rental income
Café
Other income
39,345
32,815
39,084
175,807
8,000
39.345
32.815
39.084
175.807
15,743
13.747
34.355
16.436
139,341
13,747
34,355
16,436
139,341
7,743
Other trading activities
295.051
7.743
302.794
203.879
203,879
Cafe income relates to the sale of goods. Fundraising income above relates to both the sale of goods
and donations.
All other amounts included within income from other trading artivities relate to income from
rendering of services.
23-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Intome from Investments
Uxrestrirted Restricted
funds
furMIs
2023
Total Unrestricted RÈ¥tricted
funds
funds
2022
Total
2023
2023
2022
2022
Interest receivable
193
193
ioi
ioi
Expenditure on raising funds
Unrestricted Restricted
fund$
fvnds
2023
2023
Total Unrestr]cted Restricted
funds
fvnds
2022
2022
Total
2023
2022
Fundraising and publicity
Other fundraising costs
10.811
1,355
12.166
Tradlng costs
Travel ènd subsistence
Women & girls
Café
Staff costs
Depreciation and
impairment
Support costs
2.255
30.272
78.017
70,002
2.255
44.257
78.017
70.002
332
332
13.985
65,650
41.569
65.650
41,569
25,709
101,435
25.709
101.435
315
315
60.526
619
61.145
307.690
13,985
321.675
168,392
619
169,011
Total costs
318.501
15.340
333,841
168,392
619
169,011
24-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Expenditure on charitable activities
Dance
Educatlon Kids, play & Multlsports
sports zone
Total
2023
2023
2023
2023
2023
Direct costs
Staff costs
Depreciation and impairment
Travel & rnileage
Repairs. maintenance & equipment
Other dI￿rt costs
Direct debit collection charges
Service charge costs
67,861
791
49.554
376
128.408
9.143
3.267
10,888
35,203
11,971
97,686
1,939
3,415
86
343.509
12,249
9,085
10.974
96,446
16,315
107
1.401
1,002
53,029
3.694
519
7,695
650
107
126.776
51.451
198.880
111.578
488,685
Share of support and governance costs {see note 10)
Support
64.979
37.724
Governance
6.000
3.819
507,400
13.620
59.019
8.486
669,122
31,925
197.755
92.994
719.900
179,083
1,189,732
Analysis by fund
Unrestricted funds
Restricted funds
197.755
92.994
719.900
170,816
8,267
1,181,465
8,267
197.755
92,994
719,900
179,083
1,189,732
25-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
Expenditure on charitable activities
(Contlnued)
Prevlous year:
Dance Education KitJs' play & Multisports
sports zone
2022
NCS
Total
2022
2022
2022
2022
2022
Direct costs
Staff costs
Depreciation and
impairment
Travel & mileage
Repairs, maintenance &
equiprnent
other dirert costs
42,508
59.153
123.382
111.585
104,188
440,8t6
767
545
8,623
2,421
9.935
9,605
712
2,307
2.110
2,055
13
13.212
30.689
13,225
134,983
28,629
2.802
41,433
31.430
72,629
64,807
178.327
155,128
137.673
608,564
Share of support and governance costs (see note 10)
Support
52.778
56.386
403,400
Governance
4.249
3,489
11,139
66.555
7.62t
66,519
7.586
645,638
34,084
129.656
124,682
592,866
229.304
211,778
1.286,286
Analysis by fund
Unrestricted funds
Restricted fund5
128.977
679
124.096
586
581.746
11.120
219,089
10,215
210,626
1.152
1,264,534
23,7S2
129,656
124.682
592.866
229,304
211,778
1,288,286
26-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
10 Support costs allocated to actlvities
2023
2022
Basls 01allo￿tion
FfE
FfE
Staff costs
Depreciation
Repairs & maintenance
144.954
11,602
76,222
103,524
30,579
300,000
11,735
6,031
41.838
2.063
972
129,661
17,406
57,355
88,756
28,796
250,000
12,442
19,686
50,589
16.554
1,033
30,786
37.803
Floor are
Floor area
Floor area
Floor area
FTE
Insurance
Rent
Hire of plant & machinery
Legal fees
Other support costs
Bank charges
Interest payable and sim ths
Irrecoverable VAT
Governan￿ costs
E and floor are3
FfE
FfE
34,630
38,332
802.482
740,867
Analysed between:
Fundraising
Dance
101,435
70,979
41,543
521,020
67.505
61.145
57,027
59,875
414.539
74.176
74,105
Education
Kids, play & sports zone
Multisports
NCS
802.482
740,867
2023
2022
Governance tosts comprise:
Audit fees
Accountancy
Legal and professional
30.000
6,318
2,014
24,050
6,700
7,053
38,332
37,803
The basis of allocation means the full time equivalent headcount for each activity. Floor area is
based on the square footage of the charity premises.
27-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
11 Net movement in funds
2023
2022
The net movement in funds is stated after Charging/(C￿dit1n9)'.
Fees payable to the charity's auditor-.
for the audit of the charity's financial statements
Fees payable to the auditors for non-audit fees
Depreciation of Owned tangible fixed assets
Hire of plant and machinery
other operating leases
30,000
6.318
49,560
11,735
300,000
24,050
6,700
27,656
12,443
250,000
12 Trustees
None of the trustees {or any persons connected with them) received any remuneration or benefits
during the year ended 31 December 2023 nor for the year ended 31 December 2022.
Trustees. expenses
There were no trustees. expenses paid during the year ended 31 December 2023 nor for the year
ended 31 December 2022.
13 Employees
The average monthly number of employees during the year was:
2023
14umber
2022
Number
Dance
Kids, play, café and sports
Multisports
Education
NCS
Other
20
17
Total
37
37
Employment costs
2023
2022
Wages and salaries
Social security costs
Other pension costs
516.788
30.558
11.119
561,D19
39,808
11,2L9
558.465
612,046
The key management personnel of the charity comprises the Senior Managefflent Team whose
employee benefits total £101,23612022= £100,819).
28-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
13 Employees
(Continued)
Full time equivalent employees totalled 22 {2022= 25).
There We￿ no employees whose annual remuneration was ffl0￿ than £60,000.
14 Tangible fixed assets
Leasehdd Sports Flxtstes aj
Improvements
activity
frttiilgs
equlpment
Complrtèr
iprnent
TOt•l
Cost
At I lanuary 2023
Additions
572.324
392.331
493.558
6,875
115,906
56,950
1,238,738
399,206
At 31 December 2023
964.655
500,433
115,906
56.950
1,637,944
Depreciation and Impairment
At l January 2023
Depreciation charged in the year
448,348
11,491
109,715
5.946
47,988
5.731
606,051
49.560
26.392
At 31 December 2023
26.392
459,839
115,661
53.719
655.611
Carrying amount
At 3 1 December 2023
938,263
40.594
245
3,231
982,333
At 31 December 2022
572.324
45,210
6.191
8.962
632.687
15 Stocks
2023
2022
Finished goods and goods for resale
4.297
8,791
16 Debtors
2023
2022
Amounts falling due wtthin one year:
Trade debtors
Other debtor5
P￿payMentS and accrued income
35.261
6,565
51,433
40,388
77,429
93,259
117,817
29-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
17 Loans and overdrafts
2023
2022
Bank loans
Other loans
Concessionary loans
31,459
41,459
520,141
912,923
944.382
561,600
Payable within one year
Payable after one year
73.882
870.500
529,933
31.667
The concessionary loan above of £912,923 relates to a loan received from a related party. Jennifer
Davy Number 2 Child￿n.5 Settlement 1997. The loan is unsecured and is repayable from the Laund
Hill pitch rental incorne, net of agreed related costs incurred by HGCT, with a final repayrnent date of
October 2043. whichever is earliest. The￿ 15 no interest currently char9ed on the loan however there
is an option for interest to be charged at 2% above base rate at the discretion of the lender. The
lender must give 6 months notice before charging interest and the earliest such notice can be given
is March 2025.
The loan agreement is for a facility of El,200,000 and ts restricted to use on development of the all
weather pitch at Laund Hill. By the year end loans received total £912,923 leaving £287,Q77 of this
facility which has yet to be utilised.
The ageing of the loan has beerk based on the forecast net income ￿CeiVable by the charity fron7 the
pitch hire of the Laund Hill developrnent.
Following the yeèr end the charity has entered into discussions with JennTfer Davy Number 2
child￿n'S Settlement 1997 about receiving the arnount spent over budget on the Laund Hill
developrnent as a donation, whilst the lender has confimied its intention to make this donation the
arnount has yet to be finalised. At 31 December 2023 the overspend was £364,655.
At the prior year end, the loan agreement had not been entered into and the￿fOre £52Q, 141 was
dlsclosed as other loans repayable on demand.
30-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
18 Creditors: amounts falling due withln one year
2023
2022
Notes
Bank loans
Other borrowings
Other taxation and social security
Trade creditors
other creditors
Accruals and deferred income
17
9.792
$4,090
25,263
82,980
2,392
128,868
9,792
520,141
22.107
86,888
2,671
86.249
17
313,385
72?,848
Included within accruals and deferred Fncome above is deferred income totalling £55,137 12022..
£38,157). The rnovement in the year is as follows-
Chantable
activities
At l January 2023
Released from previous years
Deferred in the current year
38,157
127,199}
57,077
At 31 December 2023
68,035
Incoming resources have only been deferred where income recognised befo￿ the year end relates to
services whrch had yet to be provided at the year end.
19 Creditors: amounts fallÉng due after more than one
year
2023
2022
Notes
Bank loan5
Other bormwings
17
21.667
848,833
31.667
870,500
31,667
20 Ret•rement benefit schemes
The company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the company.
Where the expense relates to direct staff costs it is allocated directly to the relevant activity. For
support staff the cost is allocated between activity based on the full time equivalent headcount as
detailed in note 10. This Pr￿esS is also followed for the allocation between restricted and
unrestrirted furads.
At the year end pension contributions of El,437 {2022.' £1,390) were outstanding.
31

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
21 Restrirted funils
The restricted funds of the charity cgmprise the unexpended balances of donations and grants held
on trust subject to specific conditions by donors as to how they may be used.
At l January
2023
Intorning
Resources
expended
Transfers
At31
December
2023
Sensory room
Mini bus
5.187
16,918
868
151
10,933
{10,9331
16,271
{5,9851
19101
Ronan Costello
Venari
Masonic Lodge
Anti knife-crime fund
RLF developrnent plan
MDRT Foundation
Coffeesafe holiday camps
Laund Hill loan
42
7,198
5,000
2.500
7,198
5,000
2,500
5,000
8.000
3.486
2.250
8,357
15,000)
18,000}
3,486
12,250)
11.462)
6.895
37.671
27,286
{23,607)
41,350
Previous year:
Al l January
2022
Incomin9
resources
Resources
expended
Transfers
At31
December
2022
Sensory room
Mini bus
Ronan Costello
Venari
5.187
22,675
5.187
16.918
868
{5.7571
12.164
5,000
(3.257)
10,727
69
{4,9661
7,198
5,000
Masonic Lodge
Kirklees Girls Grant
Lottery fund
Yorkshire Recovery Fund
BNI donations towards
electrical devices
RFL Women & Girls Grant
Dementia cafe
Anti knife-crime fund
Household support grant
6.667
i.(M)O
{3.4101
{2.6341
1691
19,0931
I,OLS
J,650
13851
11,6501
{I,0001
(2.5001
(2,0001
16301
1.000
5.000
2,000
2.500
56.098
15,667
24,371
19.7231
37,671
32-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
21 Restricted funds
{Contlnued}
Restricted fund5 include money received for-.
Sensory rotsrn - Funding towards the purchase of sensory equipment and disabled facilities.
Mini bus - Funding towards the purchase of a new mini bus.
Ronan Costello Money raised towards Giants in the Community events.
Venari
Funding to cover the cost of a part time member of staff and equipment for the multi
sensory zone.
Masonic Lodge - Funding to purchase equipment for the calmin91passive sensory room.
Kirklees Girls Grant - Funding to enable the introdurtion of rugby league to girls.
Lottery Fund - Funding for Jmprovements to be made to the entrance/toilet facilities.
Yorkshire Recovery Fund - Funding to cover the purchase of three laptops.
BNI donations towards electrical devices - Funding to purchase elertrical equipment.
FL Wornen & Girls Grant
Funding from Sport England in order to allow rugby activities to be
rnaintained through/after the effects of the Covid 19 pandemic.
Dementia cafe
Funding towards the provision of a Dementia Friendly Café to support and make an
impact to individuals living with dementia
Anti knife-crime
Funding for the delivery of education and advice to keep young people safe and
avoid crirne Iparticulèrly knife crimel-
Household supptsrt grant - Funding to help people who are struggling to get support with accessing
food, energy and water and other essentials.
RLF development plan
Funding to inspire participants to be involved in Rugby League, improve
facilities, support volunteering opportunities and help c￿ate more sustainable clubs, all at grass
roots level.
MDRT Foundation
Funding to provide school holiday activities for children attending schools in the
most deprived local areas.
Coffeesafe holiday camp5
Funding to support local underserved children within Kirklee5 to access
physical and social activities through the summer holidays.
Laund Hill loan
This is income relating to the hire of the all weather pitch at the Laund Hill facility
which is restricted to repaying the loan a5 detailed in note 17.
22 Unrestricted funds
The ur>restricted funds of the charity comprise the net bèlance of unrestricted income and costs
which are not subjett to specific conditions by donors and grantors as to how they may be used.
At l January
2023
Incorniny
resources
Resources
expended
Transfers
At31
December
2023
General funds
129,413
1.419,935
11,499,9661
49,382
Previous year:
At l January
Incoming
resources
Resourtes
expended
Transfers
At31
DeceFnber
2022
2022
General funds
53.183
1.499.433
11,432.9261
9,723
129,413
33

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
23 Analysis of net assets between funds
Vnrestricted
funds
Restrirted
rund5
2023
Total
2023
2023
At 31 December 2023:
Tangible agsets
CUr￿nt assetsllliabilities)
Long term liabilities
982.333
{62,4511
1870,5001
982,333
121.1011
{870,5001
41.350
49.382
41,350
90.732
Unrestrirted
funds
Restrirted
funds
2022
Total
2022
2022
At 31 Decernber 2022:
Tangible assets
CUr￿nt assetsllliabilrtiesl
Long temi liabilities
632,687
1471,6071
{31,6671
632.687
1433,9361
131,6671
37,671
129.413
37.671
167,084
24 Operating lease commitments
Lessee
At the reporting end date the had outstan¢Jing ctsmmitments for future minimum lease payments
under non-cancellable operating leases. which fall due as follows..
2023
2022
Within one year
Between two and five years
12,892
12.301
11.558
23.859
25,193
35,417
Lessor
At the reportlng end date the had contracted with tenants for the following minimum lease
payments..
2023
2022
Within one year
11,874
34-

Huddersfield Giants Community Trust Ltd
Notes to the financial ststements (continued)
For the year ended 31 December 2023
24 Operating lease commitments
(Continued)
The charity has a peppercorn lease for the Laund Hill site granted to the charity frorn a related party
until March 2041. As part of the tem)s and conditions of the lease, the landlord has a right to 32
hours of priority bookings per week at an agreed discount to the commercial rate.
There is a peppercorn sub-lease irb place for the Laund Hill to a tenant. As part of the terms and
conditions of the lease the tenant manages the property for which a service charge is in place and
has a right to 22 hours of priority bookings per week at an agreed discount to the commercial rate.
There is no obligation for the tenant or the landlord to use the priority booking hoijrs and 50 the
amounts receivable under the leases are variable. There is expected to be income of £85,995 under
the priority bookings due to the charity within the next year. This is expected to continue for the life
of the lease.
35-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
25 Related party transactions
Key management personnel of the entlty
Expense claims paid to key management personnel during the year totals £1,197 {2022'. £1,350).
other related parties
Huddersfield Giants Limited. HR With Confidence. Social Progress and Purplemoon ￿rnIted are related
cornpanies due to having iJirectors/trustees in common.
Huddersfield Giants Limited were invoiced £6,000 {2022: £5,250} for atfvertising and £Nil {2022..
£647} for sundry purchases. Huddersfield Giants Limited recharged season box and season ticket
charges Of É6,000 12022.. £5,250) and sundry expenses of £1,582 12022= £3,962}. Huddersfield
Giants Limited made payments to the company totalling £Nil 12022.. E847) and the company made
payments totalling £1,811 12022.. £4.3221 to Huddersfteld Giants ￿rnited. There was income from
hire of the Laund Hill pitches of £7.743 {2022= £Nil} which were booked under the landlord's priority
discounted terms described below. At the year end the balan￿ owing from Huddersfield Giants
mited was £7,743 12022.. £Nill.
The Women's Super League team, previously run within the charity. was tranSfer￿d to Huddersffield
Giants Limited during the year for nil consideration.
HR With Confidence were invoiced £IQO 12022.. £130) in re5pert of sponsorship and donated E20 to
fundraising events. HR With Confidence made payfflents of £120 {2022= £1301 to the comparky
during the year. At the year end the balance owirh9 from HR With Confidence was £NIl12022.' £Nill.
The company received a donation in kind in relation to marketing training from Social Progress of a
value of £450 {2022.. £Nill during the year.
Purplemoon Limited invoiced the company £Nil {2022- £2,250) in respect of business development
consultanorf during the yeaf. The company made payments of £Nil {2022= E2,2501 to Purplemotsn
Limited during the year and at the year end the balance owed to Purplemoon Limited was £Nil 12022..
The Jennifer Davy Number 2 {Childrensl Settlement 1997 is è related party due to having individuals
with significant influence in common.
Concessionary loans We￿ ￿ceiVed of £392.782 12022.. £86,178) from the Jennifer Davy Number 2
(Childrens) Settlement 1997 during the year, with total amounts of É912.923 12022.. £520,141)
outstanding at the year end. The loan is restricted to use on development of the all weather pitch at
Laund Hill. The loan is unsecured and is repayable from the Laund Hill pitch rental income, net of
agreed related costs incurred by HGCT, with è final repayment date of Ortober 2043, whichever is
earliest. There is no interest currently charged on the loan however there is an option for interest to
be charged at 2Yo above base rate at the discretion of the lender. The lender must give 6 months
notice before charging interest and the earliest such notice can be given is March 2025.
A donation in kind of £50,000 12022.. E50,0001 was also received during the year in relation to
peppercom lease for the LaLJnd Hill site granted to the charity from the Jennifer Davy Number 2
(Children51 Settlernent 1997. As part of the terms and conditions of the lease, the landlord has a
right to 32 hours of priority bookings per week at an ag￿ed discount to the commercial rate.
Following the year end the charity has entered into discussions with Jennifer Davy Number 2
Children's Settlement 1997 about receiving the amount spent over budget on the Laund Hill
development as a donation, whilst the lender has confimied its intention to make this donation the
amount has yet to be finalised. At 31 December 2023 the overspend wès £364,655.
Not included within the al)ove is a donation in kind received during the year of £250,000 {2022'.
£200,000) by the charity's landlord, KEJ LLP, who are also a related party due to having individuals
with significant influence in common. The donation tn kind is without conditions.
36-

Huddersfield Giants Community Trust Ltd
Notes to the financial statements (continued)
For the year ended 31 December 2023
26 Analysis of changes in net (debt)/funds
At I
Cash 110v￿ Other non-cash At 31 Dècember
change%
2023
2023
Cash at bank and in hand
167.304
27,424
194,728
Loans falling due within one year
Loans falling due after more than one year
1529.9331
131,667)
456.051
1456.0511
{73.8821
1870,5001
1382.7821
1394.2961
1355.3581
1749,6541
27 Cash generated from operations
2023
2022
{Deficitl/surpus for the year
176.352}
57,803
Adjustments for-
Investment income recognised in statement of financial activities
Interest paid
Depreciation and impairment of tangible fixed assets
11931
972
iioii
1.033
2?,656
49.560
Movements in working capital=
Decreasellincrease) in stocks
Dec￿ase in debtors
Inc￿ase in creditors
4,494
24.558
43,272
13.7481
5,658
6,441
Cash generated from operations
46.3LI
94,742
28 Analy515 of cash and cash equivalents
The amounts disclosed on the Cash Flow Statement in ￿spect tsf cash and cash equivalents are in
agreement with the amounts disclosed as cash at bank on the Balance Sheet.
29 Major non-tash transartions
Non-cash changes ￿lateS to an adjustment to the ageing of other loans included in the charity at the
year end.
37-