Charity reglstration number 1119477 (England and Wales) Company registration number 05925032 CHRISTIANS TOGETHER CALDERDALE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
CHRISTIANS TOGETHER CALDERDALE LEGAL AND ADMINISTRATIVE INFORMATION Trustees H Clarkson G P Henderson (Chair) P Mcmahon K Teague Happydays Senlor Leadership Team Brenda Hopson Clare O'Neill Ellen Boolhe Tanya Murphy Support Manager Bid Wriler Happy Days UK- CEO Happy Days UK- COO Charlty number {England and Walesl 1119477 Company number 05925032 Reglstered office The Galhering Place 1 Sl. James Road Halifax Wesl Yorkshire HX11YS Independent examiner V J Atkinson BK Plus Limited 52 Sl Johns Lane Halifax Wesl Yorkshire HXI 2BW
CHRISTIANS TOGETHER CALDERDALE CONTENTS Pagg Trustees report Independent examinerf5 report Slalemenl of financial adivilies Balance sheet Noles lo the financial slalemenls 7-20
tIRISTIANS TOGETHER CALDERDALE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees present their annual report and financial statemenls for the year ended 31 March 2024. The financial slalements have bgen prepared in accordance with the accounting policies sel out in note 1 to the rinancial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" Objectlv8s and actlvltlas To advance the understanding and praclic8 of the Chrislian lailh in Halifax and Ihe surrounding area. Public b9n9fi1 In selling our objectives and planning our activities Trustees have given serious consideration lo the Charily Commission's general guidance on public benefit; we serye some of the most vulnerable and marginalised people in our lo¢al towns. They lend lo be socially excluded and find il hard to access. or they fall out of. mainslream support services, who in turn, struggle to reach or maintain contact wilh this group of people. We aim lo help our ¢lienls lo live healthier, safer and more fulfill8d lives by removing barriers wherever possible and tailoring our work lo each cli8nl, working non judgmentally and aEways wilh a person Genlred approach. We support job creation and help our clients gain skills, particularly through volunleoring. Achl8vements and pèrfomiance Significafil acfivili8s and achi8vemenls againsl objgctives Th8 Gharily's main aclivilies.. We have Ihree maln areas of activity.. Food and Support. Shelter and Failh Projects. The transfer of Ihe food, support and shelter activities lo Happydays Ministries UK were completed in August 2023. Communlty Supermarkot and Community Cafe We operated the Halifax Food Bank from TGP in Halifax. 11 provided food parcels to families and individuals every Saturday. In 2022 we saw an increase in demand providing up lo 350 parcels per week. In August 2023 the Food Bank was replaced with a Community Supermarket which now supports over 300 people. The customers pay £6 and gel a choice of 15 items including fresh fruit and vegetables. £1 of the £6 goes into a credit union savings account lo promote longer term positive financial outcomes. Food parcels are still provided. if needed. for people in crisis. The Banqueling Table service evolved into a Community Café which not only provides a free hol lunch Ihree limes a week al TGP bul also cooked breaklasl on the other weekdays and a sandwich service. The Café served over 15QOO meals in 2023-4 and over 7000 breakfasts. Crisis Support Service In 2023 Happydays fully implemented the drop-in service lo support people in ¢Tisis and renamed il Crisis Support Service. A support needs assessment is carried out and then a hand holding service is provided lo access support lo bring about suslainable change in people's lives. This service is available 5 days a week. This service delivered alrnost 5500 support interventions in 2023-4. These included over 200 allendances al the local DWP Social Justi Glinic and 130 referrals lo Calderdale Recovery Steps for longer term support.
CHRISTIANS TOGETHER CALDERDALE TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Health Cllnlcs The Gathering Place has on-site wound and sexual h8allh clinics. a weekly drop-in menlal heallh support service and during the operating period of The Winter Shelter hosts a twice weekly drop in drug and alcohol clinic Tun by Calderdale Recovery Steps. Happydays introduced a flexible dental commissioning project in partnership wilh Whitehill Dental Practice providing 6 appoinlments a week for people who are currently or fomierly homeless lo provide ernergency Irealmenl. Service m8mbers are accompanied by a Complex Lives Coordinator lo the practice each Friday and are offered a Coufse of Ireatmenl including denlures where required. This unique service ha5 enabled people lo acoss treatment that have previously suffered health inequality due lo Ihgir circumstances. Shelter Projects The Winter Shelter is an essential service to lh8 local community and is made possible thanks to slrong strategic partnerships and the commitment of our staff and volunteer5. 11 operates from October lo March al TGP and Pfovides 56 bed spaces per week on average lo the homeless in 8 individual rooms. The Shelter operates 24 hours a day and supports people in moving on from the shellef through working wilh partneis in the community. Through collaboration with Public Health and a local charity Calderdale Recovery Steps who help individuals. and their friends and families, who suffer Ihe consequences of alcohol andlor drug misuse we introduced a Trauma Informed, Safe High Tolerance Orug and Alcohol Policy for the Winter Sheller in winter 2022. They also introduced the Housing Opiate Overdose Risk Assessment Tool (HOORATland provided discrete 30- minute checks throughout Ihe night for high-risk residents. Support is given lo residents with a wide range of issues including drug and alcohol abuse, mental health conditions. modern slavery, domestic violence, sexual and financial abuse. This wrap afound care in the winter shelter is unique and is positioned lo prevent lulure homelessness and feduce criminal aclivily. Happydays delivered over 4500 specific inlervenlions lo residents including safeguardin9 inleNenlions, probation appoinlmenls, accompanied visits lo hospital, gaining access lo GP appointments and provision of aclivilies such as crafts and numeracy classes. 95ts/0 of the residents had move on accommodation on leaving the shelter. Falth Projects The Board recognise Ihal the oharity has not made inroads into faith elements this year, however il is exploring opporlunilies lo ensure that this is fulfilled going forwards and is commilled lo finding a route lo deliver faith based aclivi118s inlo Ihe community. The three posts which were created following the funding secured from the National Lollery - Support Manager, Bid Writer and Food Manager - were transferred lo Happydays UK Ltd in September 2023. These roles proved lo be vital lo the successful running and development of the or9anisalion through the last year. FlnanGial review Total incoming resources for the year were £82,661 (2023: £391.518). splil beeen unrestrscled funds of £55,196 and reslricled funds of £27,465. Total resources expended for the year were £93.329 (2023.. £447,094}, split between unrestricted funds of £64,689 and restiicled funds of £28,640. This iesulled in a nel deficit for the year of £10,668 (2023= £55.5761. split beeen unreslricted funds £9,493 and reslricled funds £1.175. Transfers betmeen funds of £31.014 have been made in the period, lo move balances on aclivilies. Fund balances al 31 March 2024 showed a net amount of £63.539 represented by an unrestricled funds.
CHRISTIANS TOGETHER CALDERDALE TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Reserves policy The charity'5 total re5erve5 at 31 March 2024 are £63,539. being unreslricted funds. The 'free' unrestricted reserves, excluding fixed assets. al the pèriod end lolalled £60,601, The Charity does not own or lease any property. Truslees have reviewed the reserves policy to be implemented during this financial year. Chrisllans Togelher Calderdale neèds lo hold funds in reserye to enable il to discharge ils responsibililies when other income is not available. The Iruslees are curr8nlly salisfied Ihal sufficient reserves are held. Structu, governance and management The charity is a company limited by guaranlee and was formed on 5 September 2006. 1115 governed by a Memorandum and Arlicles ofAssocialion as amended on 16 November 2006 and 13 August 2012. Llabillty of members The liability of the members in the event of the company being wound up is limiled to a Sum not exceeding £10. Recruitment and appo5ntment of new trustees The Iruslees of the chaTily are also the direclors for the purposes of company law and are appointed by the members at the AGM. The Iruslees, who are also the dir8Ctors for the purpose of company law, and who served during the year and up lo th8 dale of signalure of the financial slalemenls were.. H Clarkson G P Henderson (Chairl P Mcmahon K Teague The Iruste93 report was approved by Ihe Board of Trustees. K6vin K Teague Trusteo Date..
CHRISTIANS TOGETHER CALDERDALE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIANS TOGETHER CALDERDALE I report to the trustees on my examination of the financial statements of Christians Together Calderdal8 (the charity) for the year ended 31 March 2024. Responsibilltles and basis of report As the Ifuslees of the charity land also its directors for the purposes of company lawl, you are responsible for the preparation of the financial slalemenls in accordance with Ihe requiréments of Ihe Companies Act 2006. Having Satisfied myself that the financial slatemenls of the charily are not required lo be audited under Part 16 of the Companies Act 2006 and are eligible for independenl examination, I report in respecl of my examination of the charity's financial statements carried out under sedion 145 of the Charilies Act 2011. In carrying oul my examination I have followed the Directions given by Ihe Charily Commission under seclion 14515){b) of Ihe Charities Act 2011. Indepondenl examinerfs statomont I have completed my examination. I confirm that no mallers have Come lo my allention in connection wllh the examination giving me cause lo believe Ihal in any material respect.. accounting records were not kept in respe¢l of the charity as requir8d by section 386 of the Companles Act 2006. the financial statements do not arxord with those records.. or the financial slalemenls do not comply with the accounling requirements of section 396 of the Companies Act 2008 other than any requirement thal Ihe financial statements give a true and fair view, which is not a matler considered as part of an independènl examinalion., or the financial slalemenls have not b8en prepared in accordance with the melhods and principles of the Slalemenl of Recommènded Praclice for a¢¢ounting and reporting by charities applicable lo charities preparing their linan¢ial statements in a¢cordan¢e with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters In connection with the examination to whlch attenlion should be dfawn in this report in order to enable a proper under51anding ol the financial slalemenls lo be reached, V J Atklnson BK Plus Limited 52 Sl Johns Lane Halifax Wesl Yorkshire HX12BW Date...11.QQ ¢L4W.?2r W31+ ÉIL Plvs Limi1
CHRISTIANS TOGETHER CALDERDALE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds fund$ 2024 2024 Totsl Unrestrictsd Restricted funds funds 2023 2023 Totsl 2024 2023 Nots8 Incomg from: Donations and legacie5 Charitable activities Investments 48,012 6,482 702 27.465 75,477 6.482 702 84,117 9,000 511 297.890 382,007 9,000 511 Total Income 55,196 27.465 82.661 93,628 297,890 391,518 Expenditure on". Charitable aclivilles 64,689 28,640 93,329 68,261 378,833 447,094 Total expendlture 64,689 28.640 93,329 68,261 378,833 447,094 Not expondlture {9,493) (1,175) (10,6681 25,367 (80,943) {55.5761 Transf8r5 beeen funds 31.014 (31,014) Net movement In funds 21.521 (32.1891 (10,668) 25,367 180,943) 155,5761 Reconciliatlon of funds: Fund balances al 1 April 2023 42,018 32,189 74.207 16,651 113,132 129,783 Fund balances at 31 March 2024 63,539 63.539 42,018 32,189 74,207 The statement of financial activities includes all gains and losses recognised in Ihe year. All income and expenditure derive from continuing aclivilies.
CHRISTIANS TOGETHER CALDERDALE BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tanglble assets 11 2.938 2.307 Curront assets Debtors Cash at bank and in hand 12 19,966 64,311 63.007 63,007 84,277 Credltors: amounts falllng du? wlthin ono year 13 (2,4061 (12,377> Net current a8$0ts 60,601 71,900 Total assets less current Ilabilities 63,539 74,207 The funds of the charlty Reslricled income funds Unrestricted funds 15 16 32,189 42,018 63,539 63.539 74,207 The company is enlilled lo the exemption from Ihe audit requirement contained in seclion 477 of th8 Companies Act 2006. for the year ended 31 March 2024. The directors acknowledge Iheir responsibilities for complying with the requirements of Ihe Companies A¢1 2006 with respect lo accounting records and the preparation of financial slalements. The members have not required the company to oblain an audit of ils financial statements for the year in queslion in accordance wilh seGlion 476. These financial 51alemenls have been prepared in accordance with the provisions applicable to companies subjecl lo the small companies regime. The financial slalemenls were approved by the Iruslees on rJ/wiDI L$vin T6a.w¢ K Teague Trustee Company registration number 05925032 (England and Wales)
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 AGcounting policies Charity information Christians Together Calderdale is a private company limited by guarantee incorporated in England and Wales. The registered office is The Gathering Place. 1 St. James Road. Halifax, Wesl Yorkshire, HX1 1YS. 1.1 Accounting conventlon The financial slalements have been prepared in accordance with the charity's governing document, the Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charilies SORP "Accounting and Reporting by Cha¥ilies: Statement of Recornmended Practice applicable lo charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 102>" The charity is a Public Benefit Entity as defined by FRS 102. The charity has lak8n advantage of the provisions in the SORP for charities not to Pfepare a slalement of cash flows. The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary amounts in these financial statements are rounded lo Ihe nearesl £. The financial statements have been prepared under the hislorical cost convention. The principal accounting policies adopled are sel out below. 1.2 Going ¢oncern Al the time of approving Ihe financial slatemenls. the trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existence for the foreseeable fulufe. Thus the trustees continue lo adopt the going concern basis of accounting in prepa(ing the finanal stalemenls. 1.3 Charitable funds Unrèslricled funds are available for use al the discretion of the Iruslees in furtherance of their charitable objectives. Reslri¢led funds are subjecl lo specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the reslricled fijnds are sel out in the notes to the financial statements. 1.4 Income Income 15 recognised when Ihe charity is legally entitled lo il after any performance conditions have been mel, the amounts can be measured reliably. and il is probable that income will be received. Cash donations are recognised on reoipt. Other donations aTe recognised once the charity has been notified of the donalion, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenanl is recogni5ed al the time of Ihe donation. Legacies are recognised on receipt or otheise if the charity ha5 been notified of an impending dislribullon, the amount is known, and receipt 15 expected. If the amount is not known, the legacy is Ifealed as a conlingenl asset.
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcies Icontinugdl 1.5 Expenditurg Expenditure is recognised once there is a legal or conslruclive obligalion lo Iransfer economic benefit lo a third party, il is probable Ihal a transfer of economic benefits will be requiied in selllemenl, and the amount of the obligation can be measured reliably. Expenditure is classilied by aclivily. Thè costs of each activity are made up of the lotal of direct costs and shared costs, including support cos15 involved in undertaking each activity. Direct costs attrSbulablg 10 2 single activily are allocated directly lo thal activity. Shared costs which contribute lo mofe Ihan one aclivlly and support costs which are not attribulable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff cosls are allocated on the basis of lime Spent, and depreciation charges are allocated on the portion of the assel's use. 1.6 Tangible fixod assgts Tangible fixed assets are initially measured at cost and subsequently measur8d al Gost or valuation, nel of depreciation and any impairment losses. Depreciation is iecognised so as lo write off the cosl or valuation ol assets less their residual values over their useful lives on Ihe following bases.. Leas8hold improvements Planl and equipment Fixtures and fillings Slraighl line over 4 years Slraighl line over 4 years Straight line over 4 yaars The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the Garrying value of the asset, and is recognised in the slalemenl of financial adivilies. 1.7 Impalrment of fixed assets Al each reporting end dale. the charity reviews the carrying amounts of ils tangible assets to determine whether Ihere is any indication that Ihose assets have suffered an impairment loss. If any such indication exists, the recoverable amount of th8 assel is estimated in order lo determine the extent of the impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-term liquid investments with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown wilhin borrowings in current liabilities. 1.9 Flnancial instruments The charity has elected lo apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balance sheet when Ihe charity becomes party lo the Gonlraclual provisions of the inslrumenl. Finanoial assets and liabililies are offset. wilh the net amounts presenled in the financial statements. when there is a legally enforceable righl lo sel off Ihe recognised amounts and there 15 an inlenlion lo settle on a net basis or to realise the asset and sellle Ihe liabilily simultaneously.
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles Icontlnued) Baslc financlal assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price including Iransaclion costs and are subsequently carried at amortised cosl using the effective interest method unless the arrangement constitutes a financing transaclion, where thè transaclion is measured al the present value of the future receipt5 discounted at a market rate of interest. Financial assets classified as receivable wilhin one year are not amortised. Baslc financial liabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at Iransaclion price unless the arrangement conslilules a financing Iransaclion. where the debt instrument is measured al the present value of Ihe fulure payments discounted at a market rale of inlefesl. Financial liabilities classified as payable within one year are not amortised. Debt inslrumenls ar8 subsequently carried al amortised cost, using the effective interest rale method. Trade Cfedilors are obligations lo pay for goods or services Ihal have been acquired in the ordlnary course of operations from suppliers. Amounls payable afe classified as current liabililie5 if payment is due within one year or less. 11 not, they afe presented as non-currenl liabilities. Trade creditors are recognis8d inillally al transaction price and Subsequent measufed al amortised cost using the effe¢live intere51 m8lhod. Dorecognitlon of finan¢lal Ilablll¢i•s Financial liabililies are derecognised when the Gharily's contraclual obligations expire or are discharged or cancelled. 1.10 Employeo bgneflts The cost of any unused holiday enlitlemenl is racognised in the period in which the employee's services are recelved, Termination benefits are recognised immediately as an expense when the charity is demonslfably commilled to lerminale the employmenl of an employee or lo provide lerminalion benefils. 1.11 RetSroment benefits Payments lo defined ¢ontribulion retirement benefit schemes are charged as an expense as they fall due.
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Incom• from doThatioAs •nd l•gaGII• Tot•1 Unr•$trl¢t•d Ro6tri¢i•d ILtnda luftdl 2025 2023 rolil lundi 2024 lunds 2024 2034 2023 Eionallons and gm8 Gianls 43,012 s,0 43.012 32,46S 84.117 B4.117 297.890 27.465 297,890 48.012 27.465 75,477 84.117 2B7.690 382,007
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In¢om• Imm don411ons and l•gcl l¢pnllnLt•dl Unr••tri¢t•d R•strlGl•d fund¥ lundi 2024 Tot1 Unr••lrl¢t•d R••trlct•d fundi tunds 2023 2Q23 Tot•1 2024 1024 2023 GrAnii Albert Hunl Amold Cl•fk B•n¢fa¢i Trust C•ld¢rd8le melrppa1* 8DfDuth Councll Chrislma# Party The Charlés Els Sykes Trust ¢omrnunHy Foundqlion for C8ld•ida Ihe G8rf18ld Vwsitsn Foundelitsn Happy Days UK Lld H8dlfry obstsn Foundaikin Th¢ JJH Rau55ng Trusl L¢•d¥ Bulldln9 Soclely Llllle IBland Food 8onk The and Tèiry 8r8mall Trust Thg Nallon41 Lollery Communrfy Fwd IProfvGI ID.. ts)103S97181 Tho SouierTruil 7.CA)O 2,500 2,300 201,125 6.000 3.000 2.ODO 15.ODO 5.000 2.500 7,000 2.500 2.300 201.126 8.000 3,000 2,000 15,OOD 5,000 2.$00 8,000 1.ofjo 6,000 5,QOO 27,48s 5.000 1.000 5,000 5.ODO 27,465 27.485 27,465 27.465 32.465 297,89Q 297.890
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Income from charltsble activllle8 Unrestricted funds 2024 Unrestricted funds 2023 General activities Miscellaneous income Use of building 482 6.000 9,000 6,482 9,000 Income from Invostments Unrestrlctsd Unrestrlctsd funds funds 2024 2023 Interest receivable 702 511 12-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitsble activltles General activities 2024 General activities 2023 Dlrect costs Staff costs Depreciation and impairment Rent Repairs and maintenance Premises costs Office costs Motor and travel expenses Advertising Training Volunteer expenses Proje¢l expenditure Due5 and subscriptions Funding repayments Bank charges Sundries 56.460 2.068 1,949 1,995 15,060 3,438 295,376 2,054 5,852 23,686 36,399 5,528 158 3,331 1,586 75 57,181 1,943 5,509 76 4,671 8.243 1,522 67 18 90,820 443,425 Share of Support and governance costs Isee note 6) Governance 2,509 3,669 93,329 447,094 Analysis by fund Unreslricled funds Restricted fund5 64,689 28,640 68,261 378,833 93,329 447,094 Support costs allocated to aclivities 2024 2023 Governance costs 2,509 3,669 Analysed between: General activities 2,509 3,669 13-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Net movement in funds 2024 2023 The nel movement in funds is staled after chargingl(crediling)= Fees payable for the independent examination of the charity's financial slalements Deprecialion of owned tangible fixed assets 2,509 2,068 2,406 2,054 Tru3t0èS None of the Iruslees {or any persons Gonnecled with them) received any remuneration or benefits from the charity during Ihe year. Employees Th8 average monlhly number of employees during the year was.. 2024 Nurnber 2023 Number Charitable (Average Head Count) 14 Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 52,418 3,318 724 283.203 9,916 2,257 56,480 295,376 During the year the key managemenl of Ihe charity have been the senior leadership team from Happy Days UK, headed up by Dave Fawcelt as CEO. From Aprll 2023 lo June 2023 Dave Fawcell. Happy Days Days CO-CEO, has Spent 50Q/o of his lime workSng for the charity and received total remuneration of £8.275 for Ihat period. There were no employees whose annual remuneration was mole than £60,000. 10 Taxation The Gharity is exempt from laxalion on ils activities because all ils income is applied for charitable purposes. 14-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Tangible fixod assets Plant and Flxturès and •qulpmènt Ilttlngs Total Cost Al 1 April 2023 Additions 11,118 2,700 95,400 106,518 2,700 Al 31 March 2024 13,818 95,400 109,218 Depreclation and Impalrment At 1 April 2D23 Depre¢iation charged in Ihe year 8,812 2,068 95,400 104,212 2,068 At 31 March 2024 10.880 95,400 106,280 Carrylng amounl At 31 March 2024 2,938 2,938 At 31 March 2023 2,307 2,307 12 Dèblors 2024 2023 Amounts falling due wlthin one yoar: Prepayments and accrued income 19,966 13 Creditors: amounts falling due wlthin one year 2024 2023 Other laxalion and social security Other Creditors Accruals and deferred income 7,381 1,147 3,849 2,406 2,406 12,377 14 Retirement beneflt schemes 2024 2023 Deflned contrlbulion schemes Charge lo profil or loss in respect of defined contribution schemes 724 2,257 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charÈly in an independenlly administered fund. 15-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 R•8trlGt•d lundb The roslrid•d fnde of lh• £Mrhy cOrnp9 the unexpendDd bahr0 ol donn> and grnnls hDk1 w Irusl subj•d lo spacff condobns by donor1 ¥510 how Ihoy rnay Al 1 Aprll 202) Incomln r•source• R•iourc•$ •Mp•nd•¢J Tr•nil•rT A¢ )1 Mirch 2024 CFF¢ Bond¥ L8•ds Bulldlng Soc4oly NallonHI LDiiery110.' 00103597181 niÈr Sheller 2,825 12.8251 11,0001 122,0491 23.224 5.140 27.465 128,6401 32.189 27.466 128,6401 131.0741 16-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 1S R•slrlcl•d lund• Iconiinuedl Pr•vloui y••r'. At 1 Aprll 2022 In¢om5ng R•sourc•s •xp•nd•d Tf*n8f•Th At 31 M•r¢h 2023 Albort Hunl Amtsld Clafk chrig1rn85 Party CornmuDlly Foundallon Ipr Cald8rdalo- •9ulpm8nl lurtd Th• G•rfield We$loD FoundBllon H•aiey The JJH Rau$lng TNSI CFFC BondB Lovd3 Pullding Soclaty Thé Lnllt IElond Food k Naliongl Lott8ry (ID.. 00103597181 Van lund IMnl•r Sh•M•r wr Fund Fund_ Revonuo 17.CQ)I 12.$001 16,0001 12,0001 Iis.0001 12.5001 ie,oooi 8.000 2.0 1S.C¥)O 2.500 8,OCO 2,825 2.826 1.000 I.OOD s.ooo 27.465 20.300 201,12S I6,0) 163,7561 120,3CQI 1195.9&SI 49.515 23.224 6,140 3.196 57.596 13,1961 157.5961 113.132 297.890 1318.0411 160,7921 32,189
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 lil R•8trl¢t•d fundj IGonlnu•dl CFFC 8oThd¥ Fundlng lo keep the Wnler shel op•n beNswrb O¢lob•r Li•d8 Bulldlnll So¢lvly Fundho lo halp Winter Sh•llW i•W•nl¥ to to beller acrty)rfl0 Natlon41 Lott•ry. 00IOJ69718 S•lariè6 lor wverol ernploy•8 rok•s Wlnl•f Shell•r Fundhg io k88p Iho Wnler Shelw OP b•h¥eén Octob•r Marth TrAnif•rs lundj Tion518rs be•#n funds In lh• y•w r¢pr•88nl Ihp i••foc4tkJn ol m11n9 on qctNftk•s. hisloralty IreJt•rf as reslricl•d fundlng. the Irusl¢gi con¥ld•r be lianslerrod lo unie6lrklod fundB al lh• y••r Ind. 18-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 16 Unrestrlctgd funds The unrestricted funds of tha charity comprise the unexpended balances of donations and grants which are not subject lo specific nditionS by donors and gfanlors as lo how they may be used. These include designated funds which have been set aside oul of unrestricted funds by the Iruslees for specific purposes. Translers At 31 March 2024 At 1 April 2023 Incomlng resources Resourcos expended General funds 42.018 55,196 (64.689) 31,014 63,539 Prevtous year: At 1 April 2022 Incomlng Re¥ources resources expended Transfers At 31 March 2023 General funds 16,651 93.628 {68,261) 42,018 17 Analys18 of net assets between fund$ Unrestrlcted funds 2024 Restrlcled fund$ 2024 Total 2024 At 31 Mar¢h 2024.. Tangible assets Current asselsl(liabililiesl 2,938 60,601 2,938 60,601 63.539 63,539 Unrestrictsd fundg 2023 RestriGtod funds 2023 Total 2023 At 31 March 2023: Tan9ible assets Current asselsllliabilitl8s) 2.307 39,711 2,307 71,900 32.189 42,018 32,189 74,207 18 Related party transactions Transactions with related partigs During the year the charity entered into the following transactions with related partie5'. 19-
CHRISTIANS TOGETHER CALDERDALE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Related party transactlons {Continuedl During the period the charity has paid management feos of £6.663 to Happydays Ministries UK, a charily of which K Teague and G P Henderson. ale also trustees, in relation lo the provision of management SLEPPOrt during the period. -20-