Charity registration number 1122199 Company registration number 06418312 (England and Walesl SUPPORT TO RECOVERY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 SUPPORT TO RECOVERY LEGALAND ADMINISTRATIVE INFORMATION Truslees A R Clark M S D'cruz F H OougLqs-Wilkinson O J A Harriette L A Hosey H L Hunler E K Jackson KA Smith M J Sturdy P Wood (Appoinled 14 Augu512023) (Appoinled 27 April 2023> (Appoinled 25 May 2023} (Appoinled 18 July 2023) (Appoinled 15 October 2023) (Appointed 16 June 2023) Chalr of Trustees J E Pollard P Wood (To October 2023) (From October 2023) Vice Chair of Trustees LA Hosey Treasurer W Ellis F H Douglas-wilkinson (To May 2023) (From Jun8 2023) Deputy Trea8uror M J Slurdy (From June 2023) Honorary President Dr N H Booya MB, ChB, FRCPsych, DPM, Msc Senlor Manager8 S Averley D Hegarty Chief Exe¢ulive Officer Operations Manager Charity number 1122199 Company number 06418312 Reglstergd offlce 5 - 7 Brook Slreel Huddersfield Wesl Yorkshire HD11EB Independent examlner BK Plus Limited 52 Sl Johns Lane Halifax Wesl Yorkshire England HX12BW Bankers National Westminster Bank PIC 8 Maikel Place Huddersfield HD12AL CCLA Fund Manager5 Limited Senator House 85 Queen Victoria Street London EC4V 4ET SUPPORT TO RECOVERY CONTENTS Page Trustees, report Independent examinerfs report Slalemenl of financial activities Balance sheet Notes lo the financial statements 9-26 SUPPORT TO RECOVERY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT> FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees presenl their annual report and financial slalements foi the year ended 31 March 2024. The financial slalemenls have been prepared in accordance with the accounting policies set out in note 1 to the financial slalemenls and comply with the charity's Igoverning documenll, the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparinu their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) leffeclive 1 January 20191. Objectives and actlvlties The objectives of Ihe charity for the year ending 31 March 2024 were: To relieve the needs of persons wilhin the counly of West Yorkshire having mental health problems and those who are for people with mental health difficullies by preventive means, through support, advice. visual arts, ¢realivily, therapeutic inlervenlions and physical aclivilies and by any other charitable means that the Iruslees may, from lim8 lo lime, think fit. To provide mental health services, vocational services. visits and undertake research and developmenls for publi¢ benefit. We have referred lo the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our fulure aclivilies, The board of Trustees want to ensure Ihal our organisation 1$ fully accessible and inclusive lo all who choose lo connect with us. This could be through a referral or self-referral pathway, and for any health or social reason, including mental and emotional difficulties, social isolation. needing support lo impfove or maintain personal resilience, or lo further pursue a vocational interest. lo enable meaningful engagement and life-long learning. Regardless of individuals Cifcumslances, S2R wants to be responsive lo needs and assist with positive and healthier life outcomes. An increasing focus of our work is developing and delivering place-based intervenliDn and pr8V8nlion sessions. helping people draw on the benefits of ecotherapy. crealivily, and practical wellbeing lo build personal toolkits lo overcome lile's challenges. PublAc benofit The trustees have paid due regard to guidance issued by the Char￿Y Commission in deciding what activities the charity should undertake. Achievements and porformance Signifi'cant aclivi118s and achievemenls againsl objectives S2R offers open-access, inclusive, Ifauma-informed and person cenlred support, activities and opporlunilies for all who wish to mainlaln or improve their health and wellbeing, with or without a formal mental health diagn0515, We recognise the value of wrap-around support where individuals are facing a range of pefsonal challenges and slrive lo work closely and effeclively with slalulory and VCSE partners alike lo ensure needs are addressed and barriers lo access are reduced. This year we have continued lo focus on providing qualily place-based services, being responsive and adapting provision lo lackle health inequalities in communities. Our offer has been primarily small group work in the form of regular weekly, fortnightly and monthly groups as well as a wide range of one-off workshops, courses and community events. These have taken place both al our base in central Huddersfield as well as al community venues and greenspaces across Kirklees. In an average week we provided 24 group wellbeing sessions, including dedicated activities for Ihe elderly. those over 18, young people aged 14+ families and carers. SUPPORT TO RECOVERY TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 As an inlerv8ntion and prevention service, we have supported individuals to develop their social connections and lo feel Ihal they are valued members of their communities, lo share their skills and leain new ones. lo try new creative and environmental outlets, to Go-design and co-pfoduce community engagements, to access wider local opportunities and support services, and to develop their confidence. resilienrR and aspirations. Charltable AGllvlties during 2023-24 include: The Grèat Outdoors Project 3 year contract + 2 years extension. A local authority commissioned mental health service. working Kirklees-wide to promote the mental and physical health benefits of accessing outdoor spaces and activities associated with nature, through a varied programme of session delivery, events and partnership working. We are very pleased lo say that this 5eryice was re-tendered this year, and following a successful bid. we were awarded the local authority contract once again. This enables the outdoofs team lo continue Iheir impadful work for a furfher 5 years lo 2029 and the project lo be shaped and developed collaboratively with Kirklees communities into Ihe fulure. Community Champions Campaigns Throughout the year we have delivered a diverse range of Communily Champions (inclusive of Coie20Plus5) health messaging campaigns lo address health inequalities for those most impa¢l8d. includin9 those with physical and learning disabilities, NEET, 81ack and Asian Elhnicily. low lilefacy levels. experience of trauma Of abuse, poor mental health, living in areas of highest depiavalion. Campaign5 have included.. reducing maternal and infant deaths; reducing CVD deaths,. reducing respiratory deaths., reducing cancer deaths.. reducing SMI deaths,. slopping smoking,. diabetes support, prevention and managemenl of type 2 diabetes- increasing vaccination lake up, including.. MMR, Flu, Covid. Mending Mattgrs Project With 12 months funding through the Community Plus Fund we supported the Huddersfield Repair Café group through provision of a regular venue, slaff support, storage facility and purchase of equipment. This funding also enabled us lo develop a new Dewsbury based Repair Café and provide support for this group lo become self- sustaining. We also delivered a series of Upcycling sessions across North and South Kirklees. encouraging footfall lo Ihe Repair Cafos and interest in recycling, reuse and upcycling. Creatlve Minds Projects With funding through South Wesl Yorkshire NHS Trust Creative Minds, this year we delivered a Blues Music project and an online creative connections project. both tailored lo address poor menlal health, loneliness and reducing barriers to accessing support. Dalton and Watèrloo Placè.ba8ed Provlslon With funding from Ward Councillors. budgets. Dallon Place Standard Inveslm8nl Fund, and Third Sector Leaders: this year we have delivered a range of place-based community engagements in Dalton and Walerloo areas, helping to build community capacity and address local environmental. social, health and wellbeing issues. Dewsbury and Mlrfleld Place-based Provislon This year we delivered a variety of support programmes across Dew5bury South, Ea51 and West Wards and Mirfield area. The Keep Well Keep Warm project, lunded through local Ward Councillor budgets, provided 159 free engagement sessions across Dewsbury addressing local challenges including menlal heath i5sue5, loneliness and inaccessibilily lo opportunities due lo financial difficullies. As Ihe Community Anchor for Dewsbury and Mirfield. this year S2R has provided support lo 17 community groups, community interest companies and Charities in Dewsbury and Mirfield. and played a key role in establishing 8 new community groups. In our role as Anchor we have supported groups lo apply lor lunding, secured free slorage unils for local arts organisalions, iniliated peer support group5 and contributed lo 30 community events. With funding support from National Lottery Awards for All and Third Sector Leaders Kirklees we have offered regular weekly provision for elderly and vulnerable re5idenls in Mirfield and Dewsbury through a range of social connection and gentle exercise groups.. reducing isolalion and connecting people, improving physical and mental health and supporting people lo live well for longer. SUPPORT TO RECOVERY TRUSTEES, REPORT IINCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Addressing Mental H8alth as a Barrierto Employment and Further Learnlng Wilh UK Government funding through bolh Kirklees Councils, Employmenl and Skills team and Third Sector Leaders Kirkloes, this year we have delivered programmes-. Brighter and Multiply, that aim lo support and upskill individuals experiencing poor mental health and olher complex circumslanres which are acting as barriers lo aspiralion and progiession. Helping people lo develop the skills and confidence lo access further learning, volunteering and employment. Partnerships and Feedback Throughout 2023-24 S2R have worked lo develop our exisling partnerships and establish relationships with new partners to best meet the changing and challenging needs of our communities, these partners include, bul are not limited lo.. Ward Councillors, schools, employment services. various Kirkloes CounGil teams. housing providers, refltgee and asylum seeker services, substance misuse service5. Ifansport service5, faith organisations, community groups, local festivals and more, Our Great Outdoors Project alone worked with over 150 local partners this year. Feedback from the Community Co-ordinalion Manager for Dewsbury & Mirfield. Kifklees Council.. "Our partnership work with S2R has been valuable to our role supporting individuals lo dev8lop and grow whal is available for them. Community Plus work involves being rosponsive lo need in our local areas, through partnoling wilh S2R lo support the developmenl ol new groups. an incfftased local offgr in Dgwsbury has been &nabl8d through working togéther. Over the past 2 years. we have linked r&sid8n¢s in Dewsbury lo support from S2R to access funding, resou￿05 and implgmgntgd ways of op8raling as a group. This has rgsult9d in a number ol communily- led gmL+PS now running weekly in D8wsbury, reducing social i501ation lor many individuals we support through our sgryice. The 5UPPOrt S2R conlinu8S to offgr enables a stronger and sustainable communily-18d offer in our area. We have endeavoured lo offer a broad range of innovative a¢livilies and oppoftunilies, shaped by participanls, lo ensure they are accessible, inclusive and beneficial. Parlicipant feedback Ihis year has been extremely positive.. 'If il wasn I for you and S2R, I wouldn t be thinking of mluming lo work and il dogsn't meaii Ihaf I don t n99d you anymor9. You are n88d8d and wo re very gr8l&ful for the work you do and Ihe lime you all pu¢ in for us." "I'm really glad Ihal Ihe Wa¢ertoo Project happened, or 81se I might still have been where I was in my head. Because of Ihese sessions I have met nèw p80ple, got involved in Ihings all over Ihg area, and have roally begun lo lurn my lif8 around. I feel lik8 Its been a new start for me. So thank you.. "Coming here has been amazing. It's bgen nice lo open up aboul how I￿e been feeling, you feel like such a burd9n ft?r family but I don'l 18el like Ihal here. "l in so happy I came. I've not dong any¢hing since Covid. l just slay8d in tho house. Today mad& m8 ￿meMber how lo be happy." SUPPORT TO RECOVERY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Flnancial review Unreslricled income for 2023124 was £23.403 (2023.- £35,763) and unrestricted expenditure was £42,062 12023.. £113,191) giving a deficit for the year on unrestricted funds of £18,659 {2023. £77,428>, before transfer be￿een funds. Restricted income for 2023124 was £311.864 (2023: £328,945) and Testricled expenditure was £359,64912023-. £297.564} giving a deficit on reslricled funds of £47,785 (2023: £31,381 surplus). before transfers between funds. Transfers belween funds of £Nil have been made lo recognise reallocations of expenditure againsl reslricled funds. Funds posilion at 31 March 2024-. Total fLfnds at 31.3.24 Less = Reslricled funds Less - Held as fixed assets 91,496 124.120) (9.9371 'Free' Reserves 57,439 Reserv&s policy The reserv8 target remained al 6-12 months running costs for 2023124. Due to Ihe ¢ompelilive nature of charitable funding and conlinued rising cos13 throughout 2023124 the reserve balance has reduced. In line with Charity Commission guidance, the reseNe largel for 2024125 has been adjusted to 3 - 6 months running costs, the charity will work lo increase and maintain the existing reserve lo bring il within the 3 6 months costs range. This reflects the changing landscape of funding, as well as recognising the charity's need to use as much of ils funds as possible to further Ihe charities, objectives. The Board is realistic in understanding the high level of curr8nl economic challènges faced by Ihe charity. The reserve position will be reviewed within Ihe Treasurers, report al each Trustee meeting throughout the year and Ihe 8oard will continue to exercise all due diligence in overseeing the charity's financial health. Plan5 for future periods Looking lo 2Q24-25 we expect to see further council cuts and increased financial pressure5 on OUT funders, our sector and our participants. The demand for S2R services has increased again in 2023-24 and is anticipated lo further increase in 2024-25, in line with our charitable aims and objectives. we will work lo continue to meet the needs of our communities in these challenging limes. 2023-24 Saw a great many achievements and successes for individual partioipanls, valuable project and seivice oulcomes and positive partnerships, Ihese are the foundation for our work into 2024-25. continuing our focus on strong and effective partnership delivery and place-based support for our ¢ommunities. In 2024-25 we will continue lo reach further inlo neighbourhoods, creating opporiunilies, social capilal and positive mental health and wellbeing oulcomes. We will work flexibly and collaboratively, ensufing a whole person approach, tailoring offer5 to specific needs of individua15 and their communities. co-producing and supporting the voice of our participants both in the shaping of our service and in focal decision making. structure, govgrnance and management S2R is a fegislered charity. number 1122199, registered on 7th January 2008 and a Company Limited by Guafantee, number 6418312, incorporated on 5th November 2007. The charity is governed by ils Memorandum and Articles of Association. SUPPORT TO RECOVERY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Irustees, who are also the directors for the purpose of company law. and who served during the year and up lo the dale of signalure of the financial statements were. A R Clark RACobb M S D'cruz F H Douglas-wilkinson W Ellis O J A Harrielte LA Hosey H L Hunter E K Jackson J E Pollard K A Smith M J Sturdy P Wood {Appointed 14 August 20231 (Appointed 14 June 2023 and resigned 10 January 2024) (Appoinled 27 April 2023) {Appoinled 25 May 20231 (Resigned 25 May 20231 (Appointed 18 Juty 2023) (Appoinled 15 October 20231 {Resigned 12 October 20231 (Appointed 16 June 2023) Recruilmenl and appoinlm8nl of trustegs Ther6 were no Ghanges to management opefalions structures. however, existing Senior Manager S Avefley was given the new tille of Chief Executive Officer in April 2023. and exisling Deputy Manager D Hegarty was glven Ihe new tille of Operations Manager, also in April 2023. In 2023, 7 new Board members were appointed and 2 Board members resigned. 1 Board member resigned In 2024. At the AGM in October 2023. the existing Chair Janet Pollard resigned. All other existlng Board members wer8 relained and P Wood was elected as Ihe new Chair. The Trusle@s have Continued meeting digitally via Zoom this year. they have mel on 11 occasions and there is good allendanc8 al all me81ings. Th8 tfuslees, report was approved by Ihe Board of Trustees. Wood P Wood Trusteg Dale.. ..K).m/J.Q.J.4.................. SUPPORT TO RECOVERY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUPPORT TO RECOVERY I report to the Iruslees on my examination of the finanoial slalements of Support to Recovery (the charity) fof the year ended 31 March 2024. Responsibilities and basis of report As the Iruslees of the charity land also ils directors for the purposes of company lawl you are responsible for the preparation of thè financial slatements in accordance wilh the requirements of the Companies Act 2006 Ilhe 2006 Acl). Having satisfied myself that the financial slalements of the charity aTe nol required to be audited under Parf 16 of the 2006 Act and are eligible for independent examinalion, l Teport in respect of my examination of the charity's financial slalemenls cairied out under section 145 of the Charities Act 2011 (the 2011 Actl- In cairying out my examination I have followgd all the applicable Directions given by the Charity Commission under section 145151(bl of the 2011 Acl. Independent examlnerfs statement Since the charity's gfOSS income exceeded £250.000 yOLFr examiner must be a member of a body listed in section 145 of the 2011 Act. l Confirm Ihal l am qualified lo undertake the 8xaminalion because l am a member of Association of Chartered Certified Accounlanls, which is one of the listed bodies. I have completed my examination. I confifm that no matters have come lo my allention in connection with the examination giving me cause lo believe Ihal in any material respect.. accounting records were not kept in respect of the charity as required by 58clion 386 of the 2006 Act,. or the financial slalemenls do not accord wilh those records.. or the financial slalements do not comply with Ihe accounting requirements of section 396 of the 2006 Act other than any requirement that the ac¢otJnls give a true and fair view which is not a maller considered as part of an Indèpendent examination., or the financial 5talemenls have not been prepared in accordance with the methods and principles of the Slalemenl of Recommended Practice for accounting and reporting by charilies applicable lo charities preparing théir accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102). I have no concerns and have com8 across no other maller5 in connection wilh the examination lo which allenlion should be drawn in Ihis report in order to enable a proper understanding of the financial statements lo be reached. BK Plus Llmlled 52 Sl Johns Lane Halifax Wesl Yorkshire HX12BW England Dated.. 16 ochbu 2oz* SUPPORT TO RECOVERY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Reslricted funds funds 2024 2024 Totsl Unrestrlcted Restricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donalions and legacies Charilable activilies Other trading activities Investments 560 17,573 422 4.848 169,477 142,387 170,037 159,960 422 4.848 23.180 10.277 266 2.040 181,165 147,780 204,345 158,057 266 2,040 Total income 23,403 311.864 335,267 35.763 328,945 364,708 Expondlture on: Raising funds Charitable aclivlties 162 41.900 162 401,549 71 113,120 71 410,684 359,649 297.S64 Total oxpenditure 42.062 359,649 401.711 113,191 297,564 410.755 Net gXP9ndlture {18,659) (47,785) {66.444) {77,4281 31,381 (46,0471 Transfers be￿een funds 6,822 {6.822> Net movement in funds 10 118.659) {47,785) 166.444) 170,606) 24,559 146,047> Reconciliation of funds.. Fund balances at 1 April 2023 86.035 71,905 157.940 156,641 47,346 203,987 Fund balanc&$ at 31 March 2024 67,378 24,120 91,496 86,035 71,905 157,940 The slalem8nl of financial activilies includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. SUPPORT TO RECOVERY BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Noles Fixed assets Tangible assets 14 9,937 11,831 Current a88ets Debtors Cash at bank and in hand 15 7.441 116,311 27.738 148,124 123.752 175,862 Credltors: amounts falling due withln one year 16 {42.193) 129,7531 Not Current assets 81,559 146,109 Total a¥sets less Current Ilabllltles 91,496 157,940 Net a880ts axcludlng pension liablllty 91.498 157,940 The funds of tho charlty Reslricled income funds Unrestricted funds 19 24.120 67.376 71,905 86,035 91.496 157,940 The company is enlilled lo the exemption from the audit requiremenl contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. The directors acknowledge their responsibilities for complying with the requirements of the Companies Acl 2006 wilh respect lo accounting records and Ihe preparation of financial slatemenls. The members have not required the company to oblain an audit of ils financial statements for the y8ar in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable lo companies subject lo the small companies regime. The financial statements were approved by the Iruslees on PaLda Wood F H Douglas-Wilkin50n Trustee P Wood Trustee Company registration number 06418312 (England and Wales) SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charity information Support to Recovery is a private company limiled by guarantee incorporated in England and Wales. The registered office is 5 - 7 Brook Street. Huddersfield, Wesl Yorkshire, HD1 1 EB. 1.1 Accounting convention The financial slalements have been prepared in accordance with the charity's Igoverning documenll, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable In Ihe UK and Republic of Ireland ("FRS 102.) and the Charttias SORP "Accounling and Reporting by Charilies.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" (effective 1 January 2019). Thé charity 15 a Public Benefil Enlily as defined by FRS 102. The charity has taken advantage of the provisions in the SORP lor charilies not lo prepare a Slalemenl of Cash Flows. The financial slatemenls are prepared in sterling. which is Ihe fuD¢tional currency of the charity, Monelary amounls in these financial slalemenls are rounded lo Ihe nearest £. The financial slalemenls have been prepared under Ihe hislorical cost convention. Imodified lo inGludo th8 revaluation of freehold properties and lo include investment properties and certain financial instruments al fair valuel. The principal accounting policies adopted are sel oul below. 1.2 Golng concern Al the lime of approving the financial slalements, the Iruslees have a reasonable expeclalion thal the charity has adequate resources to continue in operational existence for the foieseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing Ihe financial slalemenls. 1.3 Charitable funds Unreslricled funds are available for use al the discretion of the Iruslees in furtherance of Iheir charitable objectives. Reslricled funds are subject 10 Specific condilions by donors or 9ranlors as lo how they may be used. The purposes and uses of the reslricled funds are Sel out in Ihe notes lo the financial stalemont5. Endowmenl funds are subject lo specific conditions by donors Ihal Ihe capital musl be maintained by the charily. 1.4 Income Income is recognised when the charity is legally entitled to it after any performance conditions have been mel, the amounls can be measured reliably. and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charily has been notified of the donation. unless performance conditions require deferral of the amount. Income lax recoverable in relation lo donations re¢eived under Gift Aid or deed5 of covenant is recognised al the time of the donalion. Legacies are recognised on receipt or olherwise if the charity has been nolified of an impending di51ribution, the amount is known, and receipt is expecled. If the amount is not known. the legacy is treated as a contingent ass81. SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles (Continued) 1.5 Expendlture Expenditure is recognised once there is a legal or conslruclive obligalion to transfer economic benelil lo a Ihifd party, it is probable that a Ifansfer ol economic benefits will be required in selllemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by aclivity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each aclivily. Direct costs allributable to a single activity are allocated directly lo that activity. Shared costs which conlribule lo more than one activity and support C051s which are not allribulable lo a single activity are apportioned belween Ihose aclivilie5 on a basis consistent with the use of resource5. Central staff cosls are allocated on the basis of lime spent, and deprecialion charges are allocated on the poriion of the asset's use. 1.6 Tanuible flxed assets Tangible fixed assets are initially measured al cosl and subsequently measured al cost or valualion, net of depreciation and any impairmenl losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over Iheir useful lives on the following bases.. Gallery fixtures and fitlings Fixtures and fittings Computers over the remaining life of the lease 15,￿ on reducing balance 33.10 on reducing balance Thé gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the Garrying value of Ihe assel. and is Tecognised in Ihe statement ol financial aclivilies. 1.7 Impairmènt of fixed assets Al each r8POrting end dale. the charity reviews Ihe carrying amounts of ils tangible assets to determine whether there is any indication Ihal those assets have suffered an impairment loss. If any such indication exists. the recoverable amounl of the assel 15 estimated in order lo determine the extent of th8 impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, olher short-lerm liquid investments with original malurilies of Ihfee months of less, and bank overdrafts. Bank overdrafts are Shown within borrowings in curfenl liabilities. 1.9 Financial Instruments The chafily has eleGled lo apply the provisions of Section 11 'Basic Financial Inslrumenls, and Seclion 12 'Olher Financial Instruments Issues, of FRS 10210 all of its financial inslrumenls. Financial instruments are recognised in the charily's balance sheet when the charily becomes party to the conlraclual provisions of the instrument. Financial assels and liabilities are offset. with the nel amounls presented in the financial statements, when there is a legally enforceable right lo sel off the recognised amounts and there is an inlention lo sellle on a nel basis or lo realise the asset and settle the liabilily simultaneously. 10- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued} Basic financial asset5 Basic financial assets, which include deblors and cash and bank balances. are initially measured al transaction price including Iransaclion costs and are subsequently carried at amorlised cost using the effective interest melhod unless the arrangement conslilutes a financing Iransaclion, where the transaction is measL6red al the present value of the future receipts discounted at a market rate of interest, Financial assets classified as receivable within one year are not amortised. Basic flnancial liabilltles Basic financial liabililies, including creditors and bank loans are initially fecognised at Irans8clion piice unless the arrangement conslitules a financing transaction, where the debt inslrumenl is measufed al the presenl value of the future payments discounted at a market rale of interest. Financial liabililles classified as payable within one year are not amortised. Debt inslrumenls are subsequently Garried al amortised cost, using the effeclive interest rale method. Trade creditors are obligations lo pay for goods or services that have been aGquired in lh8 ordinary course of operation5 from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not. they are presented as non-currenl liabilities. Trade creditors are recognised inilially al transaction price and subsequently measured at amortised cost using the effective interest method. Derecognitlon of financlal liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneflts The cost of any unused holiday enlillemenl is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonslrably commilled to lerminale Ihe employmenl of an employee or lo provide lerminalion benefits. 1.11 Retiromgnt benefits Payments to defined contribution retirement bènefil schemes are charged as an expense as they fall due. Critical accountlng estimates and judgements In the application of Ihe charily s accounting policies, the truslees are requifed to make judgements, eslimales and assumptions about the carrying amount of assets and liabilities Ihal are not readily apparent from other sources. The eslimales and associated a55umptions are based on historical expefience and other faGlor5 that are considered lo be relevant. Actual results may differ from these eslimales. The eslimales and underlying assumptions are feviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which Ihe estimate is revised where the revision affects only Ihal period, or in the period of the revision and lutufe periods where Ihg revision affecls both current and future periods. 11 SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income Irom donatlons and l•gxl•* Unmtrl¢t•d R•iirlct•d lun fund¥ 2024 21J24 Total Unr•8trlci•d Il•slrlci•d I￿ndS funds 212J 2023 TolAI 2024 2023 000Olbns gffts Gionls 585 169.452 1.874 21.306 I,B74 202,471 169,452 181.165 169.477 170.037 23.180 181,165 204,S46 Grants r•c•lvablq lor actlvlll• c￿MUnitY Aeorn Cal￿¢110n CPF M*nding Mallors D4110n Place si•nd*id EK Commufilly Gfanl FF WDl•r Immunlsallon HDMÉS lor Ukralne Huddtrisfiold Coun¥eiittfS. ￿ Aro Keep VWII, Keep Wotm Kirklees Council. Oewsbwy Jourfi8y Leadorl Ctty Cts)n¢¢l Kirkltses Councll- OewsDury." Your H¢8tth •rt(l Mlnd Klrkleey Counril- Sukhte Pre¥•nlion Klrkloe5 Coyncll- Support t¢ R¢¢o¥¢ry VVE¥ot¥e Klrkloès Councll- Support In ComrNDrt*¥ 260 230 18.040 1.500 14.947 500 18,040 1.500 14.947 500 1.107 14.184 13.347 9,968 14,022 24,756 4.998 8,497 21.417 25.71B 44.080 8,se6 14,D22 24,7 4,998 6,497 21,417 25,718 44,08D 14.184 13.317 4,272 4.2n N#lional Lollery Fund.AwEr¢Jy IDrAII IID,. 202069661 P051code Nalghboufhood Trusl Spotl Englanrt- Th1$ Glr1 Can TSL Klrklees- Communlly Champions TSL KlikleeJ- Communlly Champions Support for Okibet•$ TSL KIrkI￿S- Cornmundy Ch•mpions' Core2W$5 9.700 5.000 3.708 9.70Q 5.CQO 3.706 1.000 i.ooo 5.5fp) 12.200 12,20) 12- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 In¢orntr from don*tlo#s and l•g8cI•¥ ICorsllnu•dl TSL KirKleÉ$- Communlly Ch4fflpk7ns'. COV￿ vèwn8 Booster TSL Klrkl8es- Communhy Champbns DÈwsbUry & Mirfi•h1 Anchor TSL Klrklotr$- Communlly Champ￿nS Di9rt4l Incluswjn Sufy•y TSL Klrkloes. Communty Chompk)ns.' Men'5 bAHJranl Group TSL Kkkleè8- ¢ommunHy ChamplDns'. MIrfLokl Fithy Fii•ndsh TSL Klrkl8•s. Communlly ChwmplpD$" M¢ftlal H8alh rsL Klrklo•s- Cornrnunlly Champi￿8 Camp4 TSL Klfkle•¥- Cprnrnunbly Ch$mpiMs.' Wnler ImTh￿nIS￿lIuTr Covid B003tar TSL Klfkle8s- Communrfy M?$s&ge5 Dlabelés Vlork TSL KSrkleDs- Comrnundy Supptsrf '. DiabelesAclion Plan TSL Kifklog5- Low•thouses Wa4 Connaded TSL Klikleès. NL Move More TSL Klrkleè8- Ro8e Courl HI TSL Klthl••S- W•ll Conn¢¢l•d Mrflwld Oyei $0.8 Grwp TSL Klikl#•&- W•ll)oing Bnd Leainlng .' EBI th*ll, Mow More TSL Klthlèos- Winlef Heallh Fund Waid Counsollors- Supporting Par•nl Group ndybonk MLPf 1,800 1.800 52.750 52,7SO 1,5QQ 1.500 l.QOO 500 1.025 1.025 500 4.800 1.000 2.800 498 18.750 4.8tr) 2,8 16,750 1.290 1,29) 1.4QO 17.406 1.600 1.400 17.406 4,970 3,470 1,0ty) l.fy)C* 2.785 2,745 169.4S2 169.452 21,3Q6 181,165 202,471 13- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charltsble activitiè$ Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restrictsd funds funds 2023 2023 Total 2024 2023 Provlsion of support, advicè and other services Room hire and workshops The Great Outdoors Other sundry income 11,584 1.161 124,586 16,640 12.745 124.586 22.629 6.164 6,164 110,071 41,822 110,071 37,709 5.989 4.113 17,573 142,387 159,960 10.277 147,780 158,057 Income from other tradlng actlvltles Unrestrlcted Unregtricted funds fund$ 2024 2023 Gallery sales 422 266 InGome from inv05tments Unrestrlcted Unrestricted funds funds 2024 2023 Interest receivable 4,848 2.040 Expendlture on raising funds Unrestrlcted Unreslrlcted funds funds 2024 2023 Fundraising and publicity Commission lo artists for gallery sales 162 71 14- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitsble activlties Provision of Provision of support, support, advlce and advice and olher other services sgrrfices 2024 2023 Direct costs staff costs Depreciation and impairmenl Premises cosls Repairs and maintenance cosls Office costs Motor and travel ¢osts Other staff costs Group 5UPPOrt costs Contractors Local Anchor Working Together 8eller Partnership Staff training Li¢en¢es. fees and sub5criplions Professional fees Flnance costs Other costs 301.070 1.894 26.949 4,249 4,271 3,796 268 23,441 2,907 8.000 9.843 204 604 157 808 841 333,863 2,299 25,996 2,637 5,558 4,754 14,863 538 6,126 1,161 455 909 668 389,300 399,827 Share of support and governancg costs (see nole 9) Support 12,249 10,857 401,549 410,684 Analysis by fund Unreslricled funds Reslricled funds 41,900 359,649 113,120 297.584 401,549 410,684 Support costs allocated to actlvitles Provision of support. advlce and other services 2024 Total 2023 Governance 12,249 10,857 15- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support ¢o$ts allocated to activities Icontinugd) 2024 2023 Governance costs comprlse: Independent examiners fees Accountancy Legal and professional 2,336 8,593 1,320 2,225 8,632 12,249 10,857 10 Net movement In funds 2024 2023 The nel movemenl in funds is staled afler chargingl(crediling1'. Fees payable for the independent examination of the charity's financial statements Depreciation of owned tangible fixed assets 2,336 1,894 2,225 2,299 11 Trustees None of the Iruslees (or any persons connecled with them) received any remuneration or benefits from the charity during the year. 12 Employees The average monthly number of employees during Ihe year was.. 2024 Number 2023 Number Charitable staff 20 23 Employmenl costs 2024 2023 Wages and salaries Social security costs Other pension costs 276,823 14,913 9.334 307,820 17,091 8,952 301,070 333.863 There were no employees whose annual remuneralron was more than £60.000. 16- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Employees Iconttnuedl Remuneratlon of key managament pefsonnel The remunefalion of key management personnel was as follow5- 2024 2023 Aggregate compensation 41,377 61.997 13 Taxation The charity is exempt from taxalion on ils activities because all ils income is applied for charitable purposes. 14 Tanglble fixed assets Gallory Flxturos and flxfvres and flrtlngs Ilttlngs Computers Total C08t Al 1 April 2023 7,241 40.490 40,500 88,231 Al 31 March 2024 7,241 40.490 40,500 88,231 Depreciation and Impalrment Al 1 April 2023 Depfecialion Charged in the year 7.241 29,314 1,676 39,845 218 76,400 1,894 Al 31 March 2024 7.241 30,990 40,063 78,294 Carrylng amount Al 31 March 2024 9,500 437 9,937 Al 31 March 2023 11,176 655 11,831 15 Debtors 2024 2023 Amounts falling due wlthln ono year: Trade debtors Prepayments and accrued income 2,556 4,885 10,842 16,896 7,441 27,738 17- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Creditors: amounts falling due wlthin one year 2024 2023 Notes Olher laxalion and social security Deferred income Trade creditors Other creditors Accruals and deferfed income 4,666 21,773 6,752 6,179 2,823 4,607 17,941 2,026 2,197 2,982 17 42,193 29.753 17 Deferred Income 2024 2023 Other deferred income 21.773 17,941 Defeired income is included in the financial statements as follows.. 2024 2023 Deferred income is included within.. Current liabilities 21.773 17.941 Movements in the year.. Deferred income al 1 April 2023 Released from previous periods Resources deferred in the year 17,941 (17.941) 21,773 45,108 {45,1081 17,941 Defèrred income at 31 Mar¢h 2024 21,773 17.941 18 Rotirement benefit schemes 2024 2023 Deflned contrlbutlon schemes Charge lo profil or loss in respecl of defined conlribulion schemes 9,334 8,952 The charity opefales a defined conlribulion pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 18- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUEO) FOR THE YEAR ENDED 31 MARCH 2024 19 R•¥lrfct•tt fund¥ ThB re51riGled lund$ of lh8 charity compris• lh• vnexp8nded b*nces of ¢lonalthS and 9r•Ns ￿k1 on Iru$i $L*Jj•cl lo 5pec4* ty donors •5 lo how Ihey miy b• used. At l Aprti 2023 IncornlAg r•¥our¢• R•souTco1 •xp•nd•d Tr•nsl•r• Gwln5 and Al J1 M4r¢h 2024 Conwnunily Champkn$- C¢r•20plu*5 Cornmunity Champkns. Dhbtrle$ Support Conmhunrty Ch•mpkns. Mon'5 Miorsnl C¢nN))undy ¢hamplons- MenlO1 He•Nh Convnunily Charyipl¢M5- MMR Cbmpa*n Corrffjunily Ch8mpions-Wnl•r Imnwho•llon Co¥pJ Booslor CPF. Mending M&lltT$ Creallve Mlnds- cro81￿e Conn•cl Creallve Mlnds- Thé B￿¢5 Proi•ci Dahon P18cé Slandaid Dewsbury 8n¢J Mlffleld An¢h¢r EK Cornmunlly Gr4nl EurDpFan SoGlal Fund- Posll¥e Mind¥ FF Immunisallon Home5 14r Ukralne Hudder$field CounBellors. Ar• Wal•rfoo Keep Well. K•èp Wwm 12,2CiI 18.7751 16.5001 19871 14.8001 18001 12.8001 118.0401 16,0901 13,5231 2,425 1.025 4.8C 1.oc 2.800 1&.040 5.850 38 500 240 3.523 1.500 52.750 f4.947 10.501 soo 1.107 t4.164 13.347 4.722 759 13021 12,255 2.560 155,6121 12,6921 110.S011 15001 ii.crfJoi 120.5031 132.1281 12.2491 14.3541 1156.2161 14981 116,7501 (9801 11,2901 2.789 9.160 2,B98 2,841 11071 2.366 N&llon81 Loll•ry Fund- Awords forAII IID.. 202069861 The Gr•al Outdoor¥ TSL- Comrnunlly Messages Dlabel¢s TSL- cOm￿nItY 5￿ppo￿ for Diobelas AC1￿)n PL9n TSL- Lowerhou¥es Wll Conn8cled TSL- NL Mo¥e More 30.605 125.611 498 16.750 960 1.290 19- SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCfvI 2024 11 R•itrict•d lund• IContlnu•dl TSL- Rose Court HI Ward Counièll¢rJ Supportin9 Low•rhouMs Par¢AI Qoup 15201 11.0001 342 71.905 311.864 1359.6491 24.120 SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 R•¥trIc￿￿ lundi IContlnu•dl Pr•vlou* y••r'. At 1 Apr51 2022 Incornlng R•sourc•s •xp*nd•d Tr4nsl•r# Galns and Al ts1 M4r¢h 202J eirkby Walkhg ¢ommunlly Ch4mpions. Covld Vacth• Greallve Minos. Ciealfv• Conn• Communhly Champions- Fipjay Fr￿ndShI Communmy Champions. Mèn's Migrant Group Communrfy Ch¥mplon8. Wlnl•r HeNNh M•8sag•s Cf*•llv• Mlnds Ci•allv8 Mlnds- The 8lu•s Prolecl Cr*alive Mlnds- ￿lIb•in9 Pack5 Dowsbury and Mirf10k1 Anchor Dvwsbury- Journoy L•4d•r Dowsbury- Your H••in IA Mhd Euiopean Soc481 Fund. Poshi¥e Mind8 Homés for Ukraln• Huddersfield Coun¥•llo(s. th Ar• Keop Well, Kgep Wam7 Mulllply National Lollery Fund-A*ardJ forAII (ID.. 202Q69861 Poslcode Notghboufhood Tiusl SuIc￿e Pr¢v•nlion . ljloney In Tho Greal Outdoors Thia Glil Can . Mix Molch Moli¥818 EVO￿t Huddersneld Pl8E• lthere It'>AI ndybank MLPF 129 1.8OD 850 11,8001 14101 15fy)1 11.0001 14,9701 13.0001 18741 14.000) 143,d051 14.9981 110.4661 125.6621 240 4,970 3,000 4,397 4.OOD 44.080 4,998 8.521 25.662 9.968 14.022 24.7 3.523 1.885 2,560 2.939 2,769 9,160 18,781 14.8621 15.9751 9.7[ 5.000 21.417 110.320 3.707 25.689 2.784 15,3461 18.0581 122.3761 4,354 3.058 959 37.422 14881 422 16,8221 30,e05 13.2391 12.7841 47.316 328.945 1297.5641 16.8221 71.905 SUPPORT TO RECOVERY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 RDstflet•d lund¥ IContlnu•dl Communlty Ch4mploni - Coie20plusS .. 12 rnonihs fyndlty. th¢ ¢ry•20pbJs5 hearth ￿￿5¥19￿19 prowaffrnD lo¢uwd pn raduciw hèanh Inequallles. Tho ouieomb re48 wéré réduclna mal¢in41 and Inlani dèaths. reduclng CVD ¢•aihS, l¢du¢ing f¢ipk*tory deaths. reducing cancer death$. ieduGing SMI dBalhs. and slopplng smDklng. Communlty Champloni - ni•b•l•8 Support .. Short lemi he¥￿ m8s689lng fundkng to r•lM 4w•r•n•s• •1 lh• Imp•¢t of Trp? 2 dlab81•s,' ￿1n11[Y Indfvldu•is who n8éd*d luflhéf InlormolKn'. knforrn p¢ppl? DI the supwi an¢J acllvdm5 Ovothblè Io Ih8m'. slgnpost lo pool support 9roups' •rtd SUPPQft Idgniinèd IndlYldual8 lo all•n p•er suppafl gFaUPJ. Communlty Champlon4 M•n's Ml9r•ni Group . s￿)rt t•rm funding to provKl0 rKti¥tt*s lor a growl ol tempDr￿1Y $uppofled In MIffje￿ araa, Porli¢lponlJ h8d e¥cap*d IrèLmallc c*cumg18nc• In v•Fb)us r¢gity)a ¥ros8 IM• vnrh1, includhg SyrK4. Irgn. Sud@D, and p8k￿lan. communlty Chllrnplon¥- hlMR Cimp*4n'. Short loimfund•o neaih mè$sagkng pro9rarM* fc¢uswv4 on M••*g. Mumpj •nd Rub811•. Communlty Ch*mplon•- Wlnt•r lffifflunl8atlon Covkl Booit•r.' Sho¢1 l•rm w4nl•f m•Maging 10 8har• 8c¢wal• ¥accMi• thltsrm•lk)n h communH*9. mylh.busl and Cap1￿re hdlvldual •xP•r￿n¢•s and concorn$. CPF - M•ndlng Matt•rs .' 12 monihi fundlng lo support Hudd¢r4fi*fvJ R*p81r Colè group through provl¥bn of 4 189ul&i wnuè. siaf supporf, slorag• facilrty and puichaso of equlprneDI. The funding a130 en￿b￿d Iho d*v&k)pmeni of a n*w Dowst￿ry ba5¢¢ R•pw Cal6 8Th0 support foi ihL8 group lo become sell-Iu518lning. W8 olso pio¥lded a ¥erle¥ of Upcyclkng SOS51ons across Nortn Soulh Kirk￿8$, fooiiall 10 tho Ropats C8f•s and Ini•r•si In re¢y¢ling. reusv and upcycling. Cr•iiiY• Mlfi¢Js - Crnatlv4 ¢onn•¢t Fwndkno lo offer a 8eri•s of online ev•nè)g weekend sesslons around ¢i•ft¢ •nd ¢ftYkonm•nlal Ih8mè8. To support Indivlduals nol abl• 10 ￿tIn¢t lfi.pernon. du• lo endurhg men141 and phy5k81 P4•aHh issues. or anyo￿ f￿1n9 a b#ffièf lo acce8$inll *-p8rson s•rvi¢•s. Gr•8llve Mlnd$- Th• 8lu•& Prol•ct Soulh W•51 YLKkshw• NHS TNst- ¢rè81i¥• Minds and K¥kJeEs Yepr ol Music fundlng to provlde & 6 wwk 8lu•i muslc coura8 and live perfotrnanc6 ewenl n￿￿1 lo ad&ros5 poor menial neallh. vnllbekng.1on•lvbOSS and olhergss(. -26-