REGISTERED COMPANY NUMBER." 05930465 (England and Wales)
REGISTERED CHARITY NUMBER: 1117768
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
HUDOERSFIELD GIANTS COMMUNITY TRUST LTD
Shenward LLP
Chartered Accountants & Slatutory Auditors
Sumrnit House
Woodland Park
Bradford Road
Cleckheaton
West Yorkshire
BD19 6BW
*AEBM240*
2210912025
COMPANIES HOUSE
A14
#230

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Reference and Administrative Details
Report of tha Trustees
2 to 12
statement of Trustees, Responsibllities
13
Report of the Independent Auditors
14 to 17
Statement of Financial Activities
18
Statement of Flnanclal P08ition
19
Ststement of Cash Flow8
20
Notes to the Statement of Cash Flows
21
Notes to the Financial Statements
22 to 34

HUODERSFIELD GIANTS COMMUNITY TRUST LTD
REFERENCE AND ADMINISTRATIVE DETAILS
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES
MsJMABebb
MS J L Iveson (resigned 10.9.24)
J Singh Athwal
R Thewlis (resigned 24.10.24)
Ms T Vink (resigned 24.11.24)
J Ithi￿Orth
REGISTERED OFFICE
The Zone
Huddersfield
West Yorkshire
HD16PT
REGISTERED COMPANY
NUMBER
05930465 (En9land and Wales)
REGISTERED CHARITY NUMBER 1117768
INDEPENDENT AUDITORS
Shenward LLP
Chartered Accountants & Statutory Audltors
Summit House
Woodland Park
Bradford Road
Cleckheaton
West Yorkshire
BD19 6BW
SOLICITORS
Ramsdens LLP
Oakley House
1 Hungerford Road
Huddersfield
HD3 3AL
BANKERS
Yorkshire Banklvirgin Money
Kingsgate House
Kingsgate
Bradford
B014SJ
Page 1

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees who are also directors of the charity for the purposes of the Companies Acl 2006, present their
report with the financial statements of the charity for the year ended 31 December 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charrties preparing their a¢¢ounts in accordance Trmth the Financial Reporting Standard applicable
in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
Page 2

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
Objectives and aims
Huddersfield Giants Community Trust - Actively 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 funl
HGCT is a registered Charily (1117768). 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-lier super league team. The trust uses Ihe power of sport to inspire
people of all ages and abilities through 4 key areas.. Sport, Education, Health & Social Inclusion. HGCT is also
known as The Zone- Where Play Happens!
We can engage people, improve community cohesion, improve fitness and well-being. and raise the hopes and
aspirations of the people of Kirklees and the wider area. Ultimately, we want to be seen as an organisation that
removes all obstacles to inclusion.
Our objectives are to promote any charitable purpose for the general benefit of the community and, in particular
those living and working wthin a ￿entY-MIle radius of Stadium Way, Huddersfield, West Yorkshire and without
prejudice to the generality of foregoing..
To relieve poverty, old age, disablement and economic deprivation within the community.
To advance education, including social, physical and vocational training, the provision of training for unemployed
people and adult education within the community.
To provide or assist in the provision, in the interests of social welfare, of facilities for recreation and other leisure
time occupations for those within the community who have a special need of such facilrties.
To promote the health of the community by the provision of facilities for playing football. rugby league and other
healthy sports.
To promote good citizenship within the community, and
To promote harmony between people of different ethnlc and cultural backgi'uunds within the community-
Huddersfield Giants Community Trust (HGCT) is committed to its mission of engaging, inspiring, and positively
impacting the local community through sport, health, education, and inclusion initiatives. The following sections
detail our aims, objectives, strategies, and the activities undertaken during the reporting period,
Through our initiatives, HGCT aims to make a tangible difference by improving health outcomes, increasing
access to educational resources and strengthening community Gohesion.
How Achievement of Aims Furthers Legal Purposes
The successful delivery of aur programmes furthers our charitable purposes by..
Promoting public health, which aligns with our health and well-being objectives.
Advancing education for all, particularly young people in need.
Strengthening community integration, thereby reducing inequalities.
Our legal purpose is grounded in the advancemenl of health, education, and social welfare for public benefit,
and all our activities reflect this commitment.
Strategies for Achieving Aims
To achieve our stated objectives, HGCT employs the following strategies=
Collaborating with local schools, businesses, and community organisations to deliver wide-reaching
programmes.
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HUDDERSFIELD GIANTS COMMUNI￿ TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
Continuous monitoring and evaluation of programmes to ensure their effectiveness and relevance.
Diversifying our funding sources, including grants, sponsorships, and partnerships, to ensure sustainability.
Criteria for Measuring Success
We measure success through..
Quantitative data, such as the number of beneficiaries reached the frequency of programme
participalion, and educational achievements.
Qualitative feedback from participants, community members, and partners, ￿lch all0v￿ us to assess the social
impact of our work.
Regular assessments against our Operational Plan, which is actioned quarterly, ensuring that we remain aligned
with our charitable mlssion.
In the short term, HGCT aims to increase participation in our health and well-being programmes by 200A over the
next year and expand educational outreach to an additional 10 schools in the local communily, while accessing
funding to support inclusion, ensuring we support our multi-sensory Zone and reach out to the community with
new offer for children and adults with special educational needs and disabilities.
Significant acllvltles
During Ihe reporting period, HGCT implemented several signlficanl activities that directly contrlbuted to our aims..
Health and Well-being Programmes.. Regular physical activlty sessions for children. adults, and vulnerable
groups aimed at improving fiiness levels and mental health.
Educational Support.. Our outreach programmes in local schools provided academic and vocational support to
over 500 studenls, Contributing lo better educational outcomes.
Community Engagement Projects.. Through our inclusive sports programmes, we fostered partlcipatlon among
underrepresented groups. promoting social incluslon and Cohesion.
These activities align ￿th our goals of promoting health, education, and inclusion, and their successful delivery
marks a significant slep in fulfilling HGCT'S charitable objectives.
A sample of some of the programmes offered in 2024 includes:
School Partnership, Programme to deliver engaging sporting sessions to schools.
School Holiday Sports Camps, providing active and engaging school holiday sesslons in the Zone.
Senior Touch Rugby, Walking Football & Over 50's Cricket.
Cheer classes and competition entry.
Provision of a Dementia Cafe.
Reminiscence sessions- discussions about rugby league in the good old days
The trust also continues to build on its high-quality rugby pathways for young people and relationships with
amateur Gommunity club partners
The trust also delivers education to year 12 and 13 based on sports courses for school leavers - predominantly
rugbylcoaching-based Level 3 BTEC. We also provide students with the opportunity for further study.
Page 4

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
Public benefit
The Zone is an indoor venue located close to Huddersfield Town 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 exercise, fitness and fun.
Within The Zone, the trust provides facilities to encourage all age groups from toddlers to senior citizens to
partake in a wide range of physical exercise. Programmes are made available in The Zone for children under S,
students from schoolslcolleges, and individuals of all ages and abilities to be coached in a variety of sports and
activities. The activities 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 trustees have considered the Charity Commission guidance on
public benefit, and in particular, the specific guidance for Charities on the Advancement of Education for Public
Benefit and Fee-charging. The trustees strive for continuous improvement to ensure that il is a dynamic, forward
thinking community trust.
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HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
OBJECTIVES AND ACTIVITIES
Volunteers
Our five trustees play a vital role in shaping our charity's vision and keeping us true to our mission. They hold
ultimate responsibility for govemance, finances. and strategic direction, ensuring we remain accountable and
sustainable. Through their leadership, expertise, and commitmenl, our trustees not only provide oversighl and
guidance but also create the conditions that allow our charity to grow, thrlve, and deliver lasting impact for our
community.
A trustee with expertise in social media delivered Linkedln training to all Department Heads, enhancing their
skills and confidence to represent the organisation professionally online, strengthening our digital presence,
stakeholder engagement, and overall organisational visibility.
Reminiscence sessions
Every Thursday, we have a dedicated volunteer who leads our reminiscence sessions. He carefully plans and
drives each session - choosing the discussion themes, selecting films and photographs, and preparing engaging
presentations lo bring memories to life. Through his commitment and creativity, he makes these sessions
meaningful and enjoyable, sparking conversation, connection. and joy among those who take part. His
contribution is truly invaluable and makes a lasting difference to everyone involved.
Junlor cheerleader coaches
Our three junior volunteer coaches play a vital role in supporting our Gheerleading sessions. They assist with
wami-ups, skill development, and choreography practice, while ensuring a fun, safe, and inclusive environment
for children of all ages. By working alongside lead coaches, they provide encouragement and mentorship ihat
helps young athletes build both technical skills and personal confidence. Their responsibilities also include
helping with group management. demonstraling routines, and fostering positive teamwork among participants,
Chaperones
Our 13 dedicated chaperones provide essential support during the Annual Show, ensuring the safety,
organisation, and smooth operation of the event. They assist performers backslage, help with costume changes,
manage lines and stage entry, and provide guidance and reassurance to participants of all ages. Chaperones
also liaise with lead staff, helping to coordinate schedules and ensure thal each performance runs on time. Their
presence allows the event to proceed safely and efficiently, creating a structured environment where performers
can focus on delivering their best.
Rugby League Under 15116 girls, coaches
Our three volunteers play a vital role in the U15116 girls, rugby programme by supporting coaching delivery.
ensuring player welfare and engagement, and managing logistics, which together create a safe, efficient, and
positive environment that helps players develop skills, confidence. and a love for the game.
Page 6

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRATEGIC REPORT
Achievements and performance
Charitable activities
Kids, play & sports zone
The facilities at The Zone particularly the play zone - were used by members of the public. 2,000 chilijren can
visit each month. The intenlion is to inspire these children to tske part when they are older in regular football,
rugby, ¢heerleadinglgymnastiGs and all the mulli-sport coaching sessions we provide.
Pitch hire
Pitch hire continued to be the largest income stream for The Zone, with over 70 hours of pitch hire per week.
Kixx continued to deliver the Saturday soccer mornlngs. This is for children aged between 5 and 12 years,
offering a great environment for children to learn basic football skills and fundamental skills, vjhile meeting other
children ofthe same age and having fun.
Multisports
Coaching rugby league, mullisports, gymnastics, cheerleading and football has continued in schools wherever
possible. This has, however, become more challenging due to the number of alternative local providers and
school budgets being squee2ed.
Cheerleadinglgymnastics
The cheerleadlng and gymnastics sessions continued to be well supported and continued to grow throughout
2024.
Enquiries and sign-ups are received on a weekjy basis, wth the trust exploring how the sport can be expanded
further
Attendance at competitions has increased ￿th several team wins during the year. One of our teams look part In
an
international competition (Future Cheer) in Amsterdam.
Education
The trust ceased all delivery in June 2024.
Fundralslng activltles
Throughout the year the trust has engaged in fundraising events to help raise valuable funds lo support the work
of the trust. In 2024 fvndralslng was organised 'in-house' with limited targets set.
Best practice guidance as set by the funding regulator was followed and there were no complaints received by
the charity. The Giant Howarth sleepover 3 was a notable su¢¢ess, providing a powerful insight of what it is like
to spend a night outdoors and raising more awareness of the trust. Thls is n(M an annual event, and we hope to
double our funds year on year.
The trust does not use professional fvndraisers or commercial participanls to perfomi fijndraising activities.
Page 7

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRATEGIC REPORT
Financial review
Financial position
The principal funding sources during the year were contracts, grants. donations and income from activities for
generating funds. All income generated by the trust is used to fund the aims of the play arealsportsl trust. During
the year the trust's cash llow was satisfactory, but the trustees and senior staff are continually looking al and
finding new funding streams.
Donations and other trading activities..
The trust received £1,250,207 in total (2023.. £625,877). The total expenditure was £299,624 (2023..
£333,841, thus the total contribution was £950,583 (2023.. £292,036)
This was due to Jennifer Davy Number 2 {Childrens) Settlement agreeing to cap the loan to the trust to
£600,000 and amounts received above this amount {£455,8931 being a donallon.
Another reason was our landlords waiving rent owed. which totalled £362,500 {2023'. £350,000). Wthout
the donation from our lender, the total contribution would have been £534,116 {2023'. £275,877)
Charitable activities..
The trust received £869,221 In total (2023.. £821,151). The total expenditure was £1.322,561 {2023.'
£1,189,732), thus making a loss of £453,340 (2023.. loss £ 368,581>
This was due to various factors such as the national minimum wage increase, and general increase in
costs because of the ongoing global situation.
Bank interest of £588 was also received {2023'. £193)
The trust received total net funds of £497,831 (2023.. loss £76,352), and without the donation from our
lender, Ihis would have been £41,938
Funding
Funds received in 2024 include the following but are not exhaustive..
RFL - £44,342 to deliver rugby sessions, work with ambassador clubs and youth development
Wesl Yorkshire Combined Authority - £4,871 to deliver early years activities
Kirklees Council - £8,250 for Summer￿1nter HAF
Coffeesafe - £2,250 for supporting delivery in the Zone for children in disadvantaged areas.
One Community Foundation £4,894 for a SafePlace in the Zone and £9,788 which was deferred last year due
to the lateness in communication to organise a December start, The completed date was March 2024.
Page 8

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRATEGIC REPORT
Financial review
Reserves policy
The trustees have agreed Ihat the trust should aim to maintain unrestricted reserves of £100,000. The
£100,000 reserves are based on the trustees. view that approximately Iwo months salaries is an
appropriate target. Unrestricted funds at the beginning of the year showed a surplus of £49.382. This
increased at the year end to £395,930. This Occurred due to the donation received from Jennifer Davy
Number 2 (Childrens) Seltlement 1997 of £455,893. Without this donation the unrestricted fund surplus
would have been £59,963 in deficit.
The trustees continue to work towards maintaining the sum of £100,000 or more through sourclng 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.
Included within unrestricted reseNes is £985,278 {2023.' £982,000) which can only be realised by disposing
of tangible fixed assets, leaving a deficit of £589,348 (2023.. deficit £933,000) of unrestricted free rese￿es.
At the end of the year restricted funds, not available for general purposes, total £143,251. Total reseNes of
the trust at the year end are £588,563 (2023: £91,000).
Golng ¢on¢ern
The charity has an overdraft facility of £100,000. However, this has not been used to date, The charity remains
committed to careful cashflow management to ensure sufficient working capStal is maintalned.
The charity has received considerable support from its landlord in the waiver of rent charges when this would
cause the charity to be unable to meet its liabilities as they fall due. The landlord has confirmed that future renl
payments will be waived if this would otherwise cause the charlty to cease to be a going concern. In addition, the
landlord has confimied that they will provide necessary financial support required to enable the charity to
continue trading for at least 12 months from the dale of signing the financial statements.
Based on this support from the landlord, the trustees believe that there are no material uncertainties with regards
to the charity's ability to continue, and that it is therefore appropriate to prepare the financial statements on the
golng concern basis.
Principal risks and uncertainties
The main risks and uncertainties identified are health and safety failings and building failures. There is an annual
Health and Safety review and an annual risk assessment review conducted by the Operations Manager.
The trustees are satisfied that adequate assessments are conducted by senior management to identfy risks,
and such risks are reported to the Board.
The insurance policy for HGCT is reviewed annually by our insurance broker.
The trustees are conscious of cash flow risk. However, this continues lo be mitigated by the rent waiver and
ongoing support from the trust's landlord.
Page 9

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRATEGIC REPORT
Future plans
We have a vision of how we would like the fijture to look within Kirklees and the surrounding ¢ommunities. Our
vision continues to be that NO child leaves school obese and all young people confidently participate in sport
and physical activity, which supports them to lead healthy and active lifestyles. Not only do we provide facilities
for play, cheerleading, gymnastics and sport within our premises at The Zone, but we also aim lo offer a
successful community outreach programme utilising sports and The Zone as the vehicles for inclusion across all
underserved communities in Huddersfield and the bordering regions.
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 activities tailored to a wide range of physical,
sensory. social, and emotional needs. Our objective is to create a welcoming environment that supports children
and young people in exploring and understanding their emotions while fostering essential developmental skills,
including self-awareness, self-regulation, motor skills, and social skills.
In the long term, HGCT seeks to establish itself as a regional leader in communily-based health and education
seTvices, with a vision to reach over 10,000 beneficiaries annually and create sustainable, long-lasting social
impact by 2030.
The twstees are aware that due lo the size of the Huddersfield Giants Community Trust premises, there are a
significant amount of overhead costs to cover. A review of how the building is occupiedlutilised will continue to
assess whether there is any further scope for sub-letting rooms.
Trustees and senior management are always on the lookout for potential new income streams to ensure VR can
maintain delivery of the existing programmes and potentially add new ones too.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Goveming document
The charity is controlled by its governlng document, a deed of trust, and constitutes a limited company. limited
by guarantee, as defined by the Companies Act 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 transparency. The report
ouuines 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 trust wth stakeholders.
The trustees are treated as dlre¢tors for Companies Act purposes.
Recruitment and appointment of new trustees
Trustees and members have powers within the Articles of Association to recommend the appointment of new
twstees.
The trust contlnues to look to recruit trustees from education, sport, the l¢xal authority and other relevant
sectors.
The skill mix and appropriateness of the board will ¢ontinue to be assessed in 2025 to ensure compliance and
value-adding skills and kno￿edge for the trust.
Page 10

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisatlonal structure
The trust is a company limited by guarantee which look 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 lo continue their Community work
themselves.
Decision making
All major decisions are taken by the Irustees. However, day-to-day management is under Ihe control of Chief
Executive Officer Lisa Dawin. Our financial controller, Nadine Sharpe. manages all financial accounts in close
discussion with the CEO and trustees.
Trustees make decisions on the key remuneration of management personnel.
Induction and training of new trustees
All the original trustees attended an induclion course on their responsibilities, and the new ones have experience
in charity work. All govemance is carried out on the first day of joining the trustees, meeting.
Key management rernunoratlon
There are S people who have senior management positions.
The total remuneration was £187,058 (2023.. £101,236)
The total amount paid into the CEO'S private pension was £2,880 (2023.. £2,880)
Engagement wlth 8uppller8, CU8tom8r8 and othar8
It is important that the trust continues lo build strong and positive relationships ￿￿th all partners, other
organisations, and groups across the region to facilitate our programmes and support strategy.
The trust is actively working alongside these partners to ensure we work collaboratively and receive first-hand
knowledge of any funding available to support the community.
In addition to the close co-operallon with the professional sports club there is regular contact wlth the regional
manager of the European Football League Trust, Rugby Football League, departments of Kirklees Council,
Sport England, West Yorkshire Sports and the local NHS provider.
We are collaborating wth businesses to support our initiatives, enabling us to deliver programmes both in The
Zone and throughout the community. Leveraging our team and facilities aligns with and promotes our values and
mission.
Risk management
The truslees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropnate controls are in place to provide reasonable assurance against fraud and error.
FUNDS HELD AS CUSTODIAN FOR OTHERS
There are no funds held on behalf of others.
AUDITORS
The auditors, Shenward LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.
Page11

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
Report of the trustees. incorporating a strategic report. approved by order of the board of trustees, as the
company directors, on .....1.2.:.&4p¢..:.2o.i¥and signed on the board's behalf by:
Jsin
h Athwal - Trustee
Page 12

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees (who are also the directors of Huddersfield Giants Community Trust Ltd for the purposes of
company lawl 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 Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
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 charitable company and of the incoming resources and application of
resources, including the income and expenditure, of the charitable company for that period. In preparing those
financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in Ihe Charity SORP.,
make iudgemenls and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any lime the financial position of Ihe charitable company and to enable them to ensLtre that the financial
statements comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the
charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregijlarities.
In so far as the trustees are aware:
there is no relevant audit information of which the charitable company's auditors are unaware., and
the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant
audit informati'on and to establish that the auditors are aware of that information.
Page13

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
Opinion
We have audited the financial statements of Huddersfield Giants Community Trust Ltd (the 'charilable company,)
for the year ended 31 December 2024 which comprise the Statement of Financial Activities. the Statement of
Financial Position, the Statement of Cash Flows and notes to the financial ststements, including a summary of
significant accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK
and Republic of Ireland,.
In our opinion the financial stalements..
give a true and fair view of the state of the charitable company's affairs as al 31 December 2024 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
ended.,
have been propedy prepared in accordance Nmth Unlted Kingdom Generalty Accepted Accounting Practice,
including Flnancial Reportlng Standard 102 'The Financial Reporting Standard applicable in the UK and
Republic of Ireland,; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for oplnlon
We conducted our audit in accordance with Intematlonal Standards on Auditing (UK) (ISAS {UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit
of the financial ststements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevanl to our audit of the financial statements in the UK, including the
FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these
requirernents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide
basis for our opinion.
Conclusions relatlng to golng concern
In auditing the financial statements. we have concluded that the trustees, use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubl on the charitable company's ability to
continue as a going con¢em for a period of at least ￿e1ve months from vthen the financial statements are
authorised for issue.
Our responsibilities and the responsibilities of the trustees wth respect to going concern are described in the
relevant sections of this report.
Other infomiation
The trustees are responsible for the other infomialion. The other informalion comprises the information included
in the Annual Report. other than the financial statements and our Report ofthe Independent Audrtors thereon.
Our opinion on the financial statements does not cover the other information and, excepi to the extent otherwse
explicitly stated in our report, we do not express any form of assurance Conclusion Ihereon.
In conneclion wilh our audit of the financial statements, our responsibility is lo read the other infomation and, in
doing so, consider whether the other information is materially inconsistent with the financial statements or our
kno￿edge obtsined in the audit or othe￿iSe appears to be materially misstated. If we identify such material
inconsistencies or apparent malerial misslatements, we are required to determine whether this gives rise to
material misstatement in the financial statements themselves. If. based on the work we have performed, we
conclude that there is a material misstatement of this other infonnation, we are required to report that fact. We
have nothing to report in this regard.
Page 14

REPORT OF THE INDEPENDENT AUDITORS 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 during the audit..
the infomialion given in the Report of the Trustees for the finanrial year for which the financial statements are
prepared is consistent wlh the financial statements,, and
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matters on which we arè required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained during
the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where 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 returns., or
certain disclosures of trustees, remuneration specified by law are not made.. or
we have not received all the information and explanations we require for our audit.
Responslbllltles 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 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 trustees
determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud 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, matters related to going concern and using the going
concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Page 15

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
Our responsibilities for the audit of th8 financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Audilors
that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an
audit conducted in accordance wth ISAS (UK) will always detect a material misststement when it exists.
Misstatements 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 based on these financial
slatements.
The extent to which our procedures can detecl irregularities, including fraud is detailed below-
However, the primary responsibility for the prevention and detection of fraud rests with both those charged with
govemance of the Charity and management.
Irregularities, in¢luding fraud, are instances of non-compliance with laws and regulatlons. We design procedures
in line with our responsibilities outlined above and on the Financial Reporting Council's website, lo detect
material misstatements in respect of irregularities. including fraud.
We obtain and update our understandlng of the entity, its activities, its control environment, and likely future
developments, including in relation to the legal and regulatory framework applicable and how the entity is
complying with that framework. Based on this understanding, we identify and assess the risks of material
misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures
responsive to those risks, and obtain audit evidence Ihal is sufficient and appropriate to provide a basis for our
opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and
regulations, including fraud.
In response to the risk of irregularities and non-compllance with laws and regulations, including fraud, we
designed procedures which included..
Enquiry of management and those charged with governance around actual and potential litigation and claims as
well as actual, suspected and alleged fraud.
Reviewing minutes of meetings of those charged with governance.
Assessing the extent of compliance with the laws and regulations consldered to have a direct material effect on
the financial statements or the operations of the entity through enquiry and inspectlon.
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with
applicable laws and regulations.
Perfoming audit work over the risk of management bias and override of controls, including testing of joumal
entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions
outside Ihe nomal course of business and reviewing accounting estimates for indicators of potential bias.
Because of the inherenl limitations of an audit, there is a risk that we will not dele¢t all irregularities, including
those leading to a material misstatement in the financial statements or non-compliance with regulalion. This
risk increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves
intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilrties for the audit of the financial ststements is located on the Financial
Reporting Council's website at Mwi.fr¢.org.uklauditorsresponsibilities. This description forms part of our Report
ofthe Independent Auditors.
Page 16

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
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 Act 2006. Our audit work has been undertaken so that we might state to the charitable
company's members those matters we are required to stale to them in an audilors, 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 members as a body, for our audit work, for this report, or
forthe opinions we have formed.
Sherad Dewedi (Senior Statutory Auditor)
for and on behalf of Shenward LLP
Chartered Accountants & Statutory Auditors
Summit House
Woodland Park
Bradford Road
Cleckheaton
West Yorkshire
BD19 6BW
Date..
..IZ.SOatylx>a
Page 17

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
839,082
77,644
916,726
323,083
Charftable activities
Dance
Education
Kids play and sports zone
Mulli sports
Inclusion
236,893
14,658
555,960
60,811
779
236,893
14,658
555,960
60,931
779
144,573
77,105
511,056
88,417
120
Other trading activities
Investment income
242,435
91,046
588
333,481
588
302,794
193
Totsl
1,950,618
169,398
2 120,016
1447 221
EXPENDITURE ON
Raising funds
Raising donations and legacies
282 924
299,624
333,841
282,924
16,700
299,624
333.841
Charitable activities
Dance
Education
Kids play and sports zone
Mulli sports
Inclusion
303,198
72,778
733,753
147,894
14,141
3,629
306,827
72,778
751,735
159,307
197,775
92.994
719,901
179,062
17,982
11,413
17,773
Total
1554 688
1622 185
1523 573
NET INCOME
395,930
101,901
497,831
(76,352)
RECONCILIATION OF FUNDS
Total funds broLJght forward
49,382
41,350
90,732
167,084
TOTAL FUNDS CARRIED FORWARD
445 312
143 251
588,563
90,732
The notes form part of these financial statements
Page 18

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024
2024
Total
funds
2023
Total
funds
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
14
985,277
5,912
991,189
982,333
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
5,367
74,250
224 407
5,367
79,625
356 371
4,297
93,259
194 729
16
5,375
131964
304,024
137,339
441,363
292,285
CREDITORS
Amounts falling due within one year
17
(304,071)
{1)
(304,072)
(303,594)
NET CURRENT ASSETS
47)
137 338
137 291
11 309)
TOTAL ASSETS LESS CURRENT
LIABILITIES
985,230
143,250
1,128,480
971,024
CREDITORS
Amounts falling due after more than one year 18
(539,917)
(539,917)
(880,292)
NET ASSETS
143 250
588 563
FUNDS
Unrestricted funds..
General fund
Restricted funds:
Restricted funds
21
445,313
49,382
143 250
TOTAL FUNDS
588 563
The financial sta
ements
ere approved by the Board of Trustees and authorised for issue on
nd were signed on its behalf by..
gh Athwal-
rustee
The notes fomi part of these financial statements
Page 19

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Notes
Cash flows from operating activities
Cash generated from operations
597 186
46.311
Net cash provided by operating activities
597 186
Cash flows from Investlng activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
(113,432)
914
(400,890)
193
Interest received
588
Net cash used in investing activities
111930)
400 697)
Cash Ilows from flnanclng actlvltles
New loans in year
Loan repayments in year
Interest paid
Transferred to donations
392.750
(10,0001
(939)
(9.745)
(946)
312,923
Net cash (used In)Iprovided by financlng activities
323 6141
381 811
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at tha
beglnnlng of the reporting perlod
161,642
27,425
167 304
Cash and cash equivalents at the end
of the reporting period
356 371
194 729
The notes form part of these financial statements
Page 20

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
RECONCILIATION OF NET INCOMEI(EXPENDITURE) TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2024
2023
Net Incomel(expenditure) for Ihe reporting period {a$ per the
Statement of Financial Activities)
Adjustments for:
Depreciation Charges
Investment income
Interest paid
(Increase)Idecrease in stocks
Decrease in debtors
(Decreasellincrease in creditors
497,831
(78,352>
103,662
(588)
946
(1,070)
13,634
49,560
<193)
972
4,494
24,558
Net cash provlded by operatlons
597 186
ANALYSIS OF CHANGES IN NET DEBT
At 1.1.24
Cash flow
At31.12.24
Net cash
Cash at bank and in hand
194 729
161642
356 371
194 729
161642
356,371
Debt
Debts falling due within 1 year
Debts falling due after 1 year
{64,090)
880 292
(17,707)
340 375
(81,7971
539 917)
944,382)
322,668
621,714)
Total
749 653)
484 310
265 343)
The notes form part of these financial statements
Page 21

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charrtable company, which is a publlc benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by
Charrties. Statement of Recomrnended Practice applicable to Gharities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
1021 {effeclive 1 January 2019),, Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and Ihe Companie5 Act 2006. The financial statements have
been prepared under the historical cost convention.
Judgements and key sources of estlmatlon un¢ertalnty
The preparation of the financial statements requires management lo make judgements, estimates and
assumptions that affect the amounts reported. These estimates and judgements are continually reviewed
and are based on experience and other factors, including expectations of future events that are believed
to be reasonable under the circumstances. Details of these judgements can be found in the accounting
policies.
Incom
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds, it is probable that the income will be received, and the amount can be measured reliably.
Income is deferred where delivery of services relates to future 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 when lime restrictions apply to
related expenditure. All income is stated after trade discounts, other sales taxes, and net of VAT.
Donated services and facilities are recognised when the charity has control over the item, any conditions
with the associated item has been mel, and the receipt of economic benefit from the use of the item is
probable and can be measured reliably. They are included within income at the estimated value of the gift
to the charity when received. This is based on the amount the charity would have been prepared to pay
for these services and facilities had it been required to purchase them. A corresponding enty is entered
in the appropriate heading for the same amount.
Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing
the charity to that expenditure, it is probable that a transfer of economic benefits wll be required in
settlement and the amount of the obligation can be measured reliably. Expendilure is accounted for on an
accruals basis and has been classified under specific headings that aggregate all cost related to the
category. Where costs cannot be direclly attributed to specific headings they have been allocated to
activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
For accounting purposes, expendrture is allocaled as follows-.
other trading activities All expenditure which is in relation to the operation of The Zone's Cafe, and other
irading costs
Charitable activities - All direct charitable expenditure is in relation to the operation of the activities of the
charity. Costs are allocated to the activity where the resource has been used. Where they relate to
multiple activities, they have been allocated based on the use of Ihe resource.
Support costs
includes central functions and governance. They have been allocated to activity cost
categories on a basis consistent with the use of resources.
Page 22
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES - continued
Tanglble flxed assets
Depreciats'on is provided at the following annual rates to write off each asset over its estimated useful life.
Leasehold improvements - 1 Ooh on cost and remaining life of the lease
Sports and activity equipment- 200/0, 15%, and 100h on cost
Fittings and fixtures . 200h on cost
Computer equipment - 20°/o on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete
and slow moving items.
Taxatlon
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
twstees.
Restricted funds can only be used for specific restricted purposes within the objects of the charily.
Reslrl¢licns arise when specified by the donor or vthen funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Funds may be transferred from the unrestrtcied fund to the restrlcted fund at the dlscretlon of the
trustees.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to
whlch they relate.
The assets of the scheme are held separately to ihose of the charity.
Restrlctad fund8
Restricted funds Include monies received for the following..
RFL- To deliver rugby sessions, work with ambassador clubs, and youth development
West Yorkshire Combined Authority - To deliver early years aGlivities
Kirklees Council- For summerthinter HAF
CoffeeSafe- For supporting delivery in the Zone for children in disadvantaged areas.
One Community Foundation- For a SafePlace in the Zone.
Ronan Costello- Money raised towards Giants in the community events
Kirklees Short Breaks - To provide short breaks for those in disadvantaged areas.
Monies received from the pitch hire at the Laund Hill facility are restricted funds by virtue of being used to
repay the loan from Jennifer Davy Number 2 (Childrens) Settlement 1997.
Page 23
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
DONATIONS AND LEGACIES
2024
2023
Gifts
Donations
Donated services & facilits'es
Other Grants
478,880
362,500
75,343
4,147
302,450
16,486
916 726
323 083
Donated services and facilities -
The charity's landlord waived the rent of £300,000 (2023.. £250,000). The peppercorn rent in relation to
the lease of the Laund Hill sile of £62,500 (2023-. £50,000) was charged below its market value and vlas
also waived. The corresponding costs for both donations in kind have been included in rent costs.
Donations-
Jennifer Davy Number 2 (Childrens) Settlement 1997 donated £455,893
This consists of £312.923 transferred from the monies the charity owed to Jennifer Davy Number 2
(Childrens) Settlement 1997 - details of which are in the loan notes - and the remaining £142.970 was
donated this year
OTHER TRADING ACTIVITIES
2024
2023
Fundraising events
Office rental income
Sponsorships
Cafe
other income
Pitch Hire
14,674
46,307
16,682
164,821
145
90,852
39,345
39,084
32,815
175,807
15.743
333 481
302 794
Laund Hill pitch hire is dassed a trading activity as this is to be used to repay Jennifer Davy Number 2
(Childrens) Settlemenl 1997's loan.
Fundraising income consists of the sale of goods and donations, whilst cafe income is the sale of goods.
All other amounts ststed above are in relation to income from rendering of services.
Page 24
continued..

HUODERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
INVESTMENT INCOME
2024
2023
Interest receivable
588
193
INCOME FROM CHARITABLE ACTIVITIES
Kids play
and
sports
zone
Dance
Education
Education SeNice Level Agreement
Coaching
Kit and competitions
Cheerleading
Pitch hire
Kids play
Paty income
14,658
27,354
76,070
133,469
15,575
234,175
156,976
149 234
236 893
14,658
555 960
2024
Total
activities
2023
Tolal
activities
Multi
sports
Inclusion
Education Senjice Level Agreement
Coaching
Krt and competitions
Cheerleading
Pitch hire
Kids play
Party income
14,658
104,560
76.070
133,469
234,254
156,976
149,234
54.763
122,641
50,503
94,070
223,403
142,067
133 704
60,931
700
79
779
869,221
821.151
Education Loughborough College
The contract concluded end of June 2024 due to the financial
challenges and limited resources faced by the partner.
Included within kit and compelitions Income Is £28,232 (2023.. £25,362) which is in relation to the sale of
goods.
The paty income is the combined total of services and the sale of goods.
Page 25
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- conlinued
FOR THE YEAR ENDED 31 DECEMBER 2024
RAISING DONATIONS AND LEGACIES
2024
2023
Travel and subsistence
Women and GITIS
Café
Staff cosls
Laund Hill
Other fvndraising costs
Depreciation
Support costs
2,255
44,257
78,017
70,002
92,085
50,007
15.950
12,166
25,709
101,435
88,187
299.624
333 841
CHARITABLE ACTIVITIES COSTS
Support
costs (see
note 8)
Direct
Costs
Totals
Dance
Education
Kids play and sports zone
Multi sports
Inclusion
174,673
3,383
210,164
54,160
18,638
132,154
69,395
541,571
105.147
306,827
72,778
751,735
159,307
461,018
861 543
1322 561
SUPPORT COSTS
Governance
costs
Management
Other
Other 2
Totals
Raising donations and
legacies
Dance
Education
Kids play and sports zone
Multi sports
Inclusion
462
945
16
1,980
517
89
34,331
93,017
68,730
459,584
83,744
9.597
18.602
38,192
649
62,507
20,886
3,590
53,395
132,154
69,395
541,571
105.147
13,276
17,500
749 003
144 426
914 938
Page 26
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
NET INCOMEI(EXPENDITURE)
Net incomel(expenditure} is stated after chargingl(¢rediting)'.
2024
2023
Depreciation- owned assets
103,662
10. AUDITORS. REMUNERATION
2024
202J
Fees payable to the charity's audllors for the audlt of the charity's
financial statements
Auditors, remuneration for non-audit work
7,000
10,500
30,000
6.318
11. TRUSTEES, REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 December 2024 nor for the
year ended 31 December 2023.
Trustees, expens8S
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year ended
31 December 2023.
12.
STAFF COSTS
2024
2023
Wages and salaries
Social security costs
Other pension costs
445,138
26,404
446,786
30,558
480 563
488 463
The average monthly number of employees during the year was as follows..
2024
10
20
2023
Dance
Kids play, cafe and sports
Multi sports
Adminislralion
Education
Inclusion
20
41
37
No employees received emoluments exceeding £60,000.
Page 27
continued..

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 310ECEMBER 2024
13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
304,347
18,736
323,083
Charitable activities
Dance
Education
Kids play and sports zone
Multi sports
144,573
77.105
510,442
88,417
144.573
77,105
511,056
88.417
614
Other trading activities
Investment income
295,051
7,743
193
302.794
193
Total
1,419.935
1,447,221
EXPENDITURE ON
Raising funds
Raising donations and legacies
318,501
333 841
318,501
15,340
333,841
Charitable activities
Dance
Education
Kids play and sports zone
Multi sports
197,775
92,994
719,901
170,795
197,775
92,994
719,901
179 062
Total
1499 966
23,607
1,523,573
NET INCOME
(80,031)
3,679
(76,352)
RECONCILIATION OF FUNDS
Total funds brought fO￿ard
129,413
37,671
167,084
TOTAL FUNDS CARRIED FORWARD
Page 28
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
14. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Long
leasehold
Plant and
machinery
Computer
equipment
Totals
COST
At 1 January 2024
Additions
Disposals
964,655
68,100
500,433
1,260
73 702)
115,906
43,656
17 169)
56,950
416
41 9921
1,637,944
113,432
132 8631
At 31 December 2024
1032 75J
427 991
142 393
1,618 513
DEPRECIATION
At 1 January 2024
Charge for year
Eliminaled on disposal
26,392
83,119
459,839
11,260
72 788)
115,661
7,698
17 169)
53,719
1,585
41992)
655,611
103,662
1319491
At 31 December 2024
109511
398311
106 190
627 324
NET BOOK VALUE
At 31 December 2024
923 244
29 680
991,189
At 31 December 2023
938 263
245
982 333
15.
STOCKS
2024
2023
Stocks
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Amounts recoverable on contract
Other debtors
Prepayments and accrued income
35,294
1,352
6,250
35,261
6,565
79,625
93,259
Page 29
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other loans (see note 18)
Trade creditors
Social security and other taxes
VAT
Other creditors
Deferred income
Accrued expenses
81,797
29,337
9.122
16,363
1.872
110,864
54,717
64,090
82.980
8,480
18,220
955
55,138
304 072
303 594
Oeferred income movement:
Balance 1 January 2024
£68,035.00
Released from previous years -£57,077.00
Deferred in the current year
£99,905.00
Balance 310ecember 2024
£110.863.00
18. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
2023
Bank loans (see note 18)
Other loans (see note 18)
21,714
518.203
31,459
848,833
539 917
880 292
19. LOANS
An analysis of the maturity of loans is given below..
2024
2023
Amounts falling due within one year on demand..
Other loans
64 090
Amounts falling between one and years..
Bank loans- 1-2 years
Other loans- 1-2 years
21,714
518.203
31,459
848,833
539.917
880,292
The concessionary loan above of £600,000 was received from Jennifer Davy Number 2 (Childrens)
Settlement 1997, which was for the restricted use on the development of the all wealher pitch at Laund
Hill. The loan is unsecured and is repayable from the Laund Hill pitch rental. less 17.5*￿ service charges
with a final repayment date of October 2043- whichever is earliest
Page 30
continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS . continued
FOR THE YEAR ENDED 31 DECEMBER 2024
19.
LOANS - continued
There Is no interest currently charged on the loan. However, there is an option for interest to be charged
at 20/0 above the base rate at the discretion of the lender. The lender must give 6 months notice before
charging interest. and the earliest such notice could be given is March 2025.
The loan agreement was originally for a facility of £1,200,000. However, the charity and Jennifer Davy
Number 2 (Childrens) Settlement 1997 held discussions during the year, and it was agreed that the loan
would be capped lo £600,000, with the rem8ining monies being a donation.
Therefore, £312.923 has been 'transferred' from the loan balance at the prior year end lo donations.
20.
LEASING AGREEMENTS
Mlnimum lease payments under non-cancellable operatlng leases fall due as follows..
2024
2023
Within one year
Between one and five years
8.649
12,892
12,301
11,009
25,193
The charity has a peppercom lease for the Laund Hill site. 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 agreed discount to the
commercial rate.
There is no obligation for the landlord to use the priority booking hours, so the amounts receivable under
the lease remains variable.
Lessor
There is a peppercom lease in place for the Laund Hill faclllty. As part of the terms and conditions of the
lease, (a) the tenant has a right to 22 hours of priority bookings per week at an agreed discount to the
commercial rale and (b) manages the property for which a service charge is in place.
There is no obligation for the lenant to use the priority booking hours, so the amounts receivable under
the lease remains variable.
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continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
21.
MOVEMENT IN FUNDS
Net
movement
in funds
At
31.12.24
At 1.1.24
Unrestricted fund8
General fund
49,382
395.931
445,313
R8Strlcted funds
Restricted funds
41,350
101.900
143,250
TOTAL FUNDS
90,732
497.831
588 563
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,950,618
(1,554,687)
395,931
Restrlctèd funds
Reslri¢led funds
169,398
(67,498)
101,900
TOTAL FUNDS
2 120 016
1,622 185)
497 831
Comparatives for movement In funds
Net
movement
in funds
Al
31.12.23
Al 1.1.23
Unrestricted funds
General fund
129,413
(80,031)
49,382
Restricled funds
Reslricled funds
37.671
3,679
41,350
TOTAL FUNDS
167.084
76,3521
90.732
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HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
21.
MOVEMENT IN FUNDS- contlnuad
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,419,935
(1,499,966)
(80,031)
Restricted funds
Reslricled funds
27,286
(23,607)
3,679
TOTAL FUNDS
76,352)
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
At
31.12.24
At 1.1.23
Unrestricted funds
General fund
129,413
315.900
445.313
Restricted fund8
Restricted funds
37,671
105,579
143,250
TOTAL FUNDS
167 084
421479
588 563
A current year 12 months and prior year 12 months comblned net movement in fvnds, included in the
above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted fund5
General fijnd
3,370.553
(3,054,653)
315,900
Restricted funds
Restricted funds
196,684
(91.105)
105,579
TOTAL FUNDS
3,567.237
3,145,758)
421,479
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continued...

HUDDERSFIELD GIANTS COMMUNITY TRUST LTD
NOTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
22.
RELATED PARTY DISCLOSURES
Huddersfield Giants Limited:
Income
Advertising £8,340 {2023.' £6,000),
Laund Hill pitch hire booked under landlord's priority
discounted terms detailed below £90,852 (2023.. £7,743), donation £350.
Expenses
Minibus hire £3,000, sundries £1,527 {2023.' £1,582). commission re advertising £367,
Sponsorship of awards £75
Balance owing from Huddersfield Giants Limited £8,750 (2023.. £7,743)
HR With Confidence Ltd..
Donation toward5 fundraising activlties £35 (2023: £20), Sponsorship £115 (2023.. £100)
Social Progress Limited..
Donation in kind - Marketing training £NIL (2023.. 450)
KEJ LLP..
Donation in kind - Rent £300.000 (2023.. £250,000)
Jennifer Davy Number 2 (Childrens) Settlement 1997..
Donation in kind Rent £62,500 (2023.. £50,000), donation £142,970. concessionary loan £NIL (2023:
£392,782)
As part of the terms and conditions of the lease, the landlord has a righl to 32 hours of
priority bookings per week at an agreed discount to the commerclal rate
Page 34