Company ￿l$tratIOn number: 07219977
Chartty registration number: 1138346
Harrogate Skills 4 Living Centre
IA company limlted by guarantee)
Annual Report and Fjnandal Ststements
for the Year Ended 31 August 2024

Harrogate Skills 4 Llvlng Centre
Contents
Reference and Admlnlstratlve Detalls
Trustees. Report
2to14
Statement of Tru5tees' Responsibilities
15
Independent Auditors, Report
16to20
Statement of Flnancial Activities
21
Balance Sheet
22
Statement of Cash Flows
23
Notes to the Financlal Statements
24to36

Harrogate Skills 4 Living Centre
Reference and Adminlstratlve Detalls
Chlef Executlve Offlcer
H A Moorby-Davies
Trustees
M E Carter
Mrs 8 R Grant
MSJ M Williams
MrLGFord
Ms J Wain
Ms A Macready
Dr T Spackman . Resi8ned 26.12.2023
Prlnclpal Offlce
9 North Park Rd
Harrogate
North Yorkshlfe
HGI 5PD
The charity is incorporated In England and Wale5.
Company R•8lstratlon Number 07219977
Charlty Reslstratlon Number
1138346
Audltor
Xeinadin Audit Llmited
Trinity House
Thurston Road
Northallerton
DL6 2NA
Page I

Harrogate Skllls 4 Living Centre
Trustees, Report
Strurture. governance and management.
Harro8ate Skills 4 Livin8 Centre is a Company limited by Buarantee, company number 07219977 and a
registered Charity governed by its Memorandum and Articles ofAssociation, charity number 1138346.
The Directors of the charitable company I'the charity") are its trustees for the purpose of charity law and
throughout this report are collectively referred to as the Trustees. A5 set out in the Articles of Association the
Company shall have a Board of Trustee5 comprising not less than six and not more than twelve persons. The
chairman is appointed by the Trustees from their own number. The Trustees, who are also the directors for
the purpose of company law, who served during the year are listed in the Reference and Administrative
Oetails. The Trustees meet regularly to administer the charity.
The charity has reviewed its major risk5 during the year and sy5tem5 have been established to manage those
rlsks.
Trustees are recruited by variou5 means such as, by placing of an advert on a website designed for recruiting
Trustees, through our own networks or via other social media platforms.
Trustees are selected due to thelr business experlence and have generally held or continue to hold senior or
executtve level roles across a range of both public and private sector organisations. They are required to
remain up to date with sector developments and undergo regular training in specific area5 such a5
safeguardin8 and GDPR.
During the reporting period the board have engaged in a recruitment process as It is necessary to continue to
add a broad level of experience and diversity to help the charity carry out its work and meet its aims.
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together with
the financial Statements and auditors, report of the charitable company for the year ended 3 1 August 2024.
As chalr of the trustees, on behalf of the board, we are extremely grateful for the ongoing commitment.
integrity and above all resilience of our care workforce. supporting of some of the most vulnerable and
marginalised in our society. Everything we are trying to achieve relies on having the right staff with the right
attitudes and values who are committed to delivering the highest quality care. Care work is complicated and
significantly undervalued by society; our big8e5t challenge is recruiting and retaining the right staff who we
must train and support, so that they want to stay in the organisation and the sector.
Continuing to strengthen and further embed our values culture whilst equipping staff with the right skills
through training will allow H54L to maintain its hi8h-quality service provision and retain a skilled and
passionate workforce.
Page 2

Harrogate Skills 4 Living Centre
Trustees, Report Contlnued
Maintaining the financial securlty of our charity naturally remains the highest priority. Set against the context
of an underfunded social care sector, the cost.of-livln8 crisis and rlsing demand creates unique challenges
requirln8 appropriate strateglc responses that ameliorate the impacts of this 'triple-squeeze.
Understanding the needs of our beneficiarie5 and providing support and resources that helps them overcome
their barriers gives us the greatest opportunities for improving outcomes and delivering impact. Gaining
appropriate feedback from our beneflciaries remains a paramovnt and vital aspect of what we do. Despite
inherent communication difficulties we must use creative ways to obtain feedback that we can act on to
inform our future work
Objectlves and actlvltle$.
In setting our objectives and plannlng our actlvities the Trustees have given careful consideration to the
Charlty Commission's general guldance on public beneflt and In partlcular to its supplementary public benefit
guldance on the rellef of those in need and the advancement of education.
There are approxlmately 1,5 mllllon adults wlth learnln8 dlsabllltles and a further 1% of the populatlon have
an autlstic spectrum disorder in the UK. Typically, these indlvidvals have lower educatlonal attainment.
difficulty flndln8 and malntainin8 paid employment, poorer health outcomes and few opportunitles for livlng
independentlv.
The objectlves of the Charlty are:
To support adults in the Harrogate area and surrounds, with learnin8 difficulties and disabllltles and
to enable them to enjoy rlch fulfillin8 Ilves, learnln8, workln8, volunteerln8 in our community.
To provlde or a551st with the provlslon of educational courses, Social activitles, trainln8 and advice to
meet people's needs and abilities so that they may participate in community life.
To promote such other charitable purposes for the benefit of persons With learnin8 needs and
a550ciated physical di5abllitie5 living in the Harrogate area and svrrounds.
Our social objectives are to support our beneflclaries to experlence..
l.Reduced isolation and more inclusion.
2.Increased independence and participation.
3.Well-being and to make informed healthy lifestyle choices.
Our vision is of a world wlthout inequallties where our beneficiaries have the same opportunities to flourlsh
and lead meanin8ful Ilves as their peers.
Pa8e 3

Harrogate Skllls 4 Living Centre
Trustees, Report Continued
Alms
Harrogate Skllls for Llvin8 IHS4LI is a charlty with 30 years, experlence SUPPOfting vulnerable people with
learning disabilities and autism. Our mission is to support our beneficiaries to overcome the barriers and
inequalities they face. so they can lead happy and fulfilled lives. HS4L is committed to supporting adult5 and
voung people114 +1 who have learning disabilitie5, autlsm, physical and mental health needs within the
Harrogate Community and surroundlng area.
HS4L seeks to promote and encourage the values of Communication, Care, Commitment, Competence, and
Courage withln our staff teams. Our staff are recruited for these values and are SLtpported to engage in
continual professional development to learn and maintain the competencies required to meet the needs of
users with complex dlsabllities. We recoBnise the importance of posltive, respectful communication and have
the courage to hold each other and ourselves to account. Staff understand and reco8nise the behaviours that
demonstrate our values and as such feel part of and commltted to an organisation which values and
appreciate5 staff working with us to deliver a servlce that goes "above and beyond"
Obl•ctl¥••
To provide a range of flexible and personallsed services to vulnerable and soclally excluded adults
with learning disabilities in our community.
To empower Indlvlduals, so they can achleve maximum Independence.
To increase Individuals, control and cholce over thelr lives and support them to achieve what matters
to them.
To promote social inclusion and help people learn skllls whlch help them in the community.
To provide best practice and indivldually tallored care, accommodation and learning service5 that
speclalise In working with people with learning, disabilities and autism.
To ensure that the vlews and oplnlons of beneflciaries are consldered when makln8 decislons around
the way HS4LC runs its services.
To promote dSsablllty, gender and race equality.
To encourage positlve risk-taking and Sndlvidual outcome settin8.
To support staff to engage In continual professlonal development a5 part of our culture of continued
learnln8.
To work with our professional partners, IncludinB health 5ervice5 to ensure our beneficiaries receive
timely and specialSst support.
To provide Information, advice and guldance in a sensltlve, Indivldualised manner.
To work in partnership with others. contributin8 to local policies and plannin8 disabillties.
To ensure individuals. best interests are at the centre of every decision made.
To ensure individuals feel safe and are supported with dignlty In all of our servlces.
To embed the principles of Positive Behaviour Support in all training and behaviour intervention.
Pa8e 4

Harrogate Skills 4 Living Centre
Trustees, Report Continued
Kèy strategles Include:
Employing the right Staff based on our values (care, compassion, competence, courage and
commitment) and empowering them by giving them the skills they need to do the job to the best of
their ability.
Engagin8 Wlth our local community to better understand their needs and providing a diverse range of
needs-based services.
Adopting a cycle of continuous improvement and development based on quality audit and
assessments.
Maintaining appropriate health and social care specific accreditation such as, MATRIX and Excellence
in Care.
Focusing on person centered outcomes and well-being.
To fulfill H54L's purposes, our current activitie5 include residential care, community-based day opportunities.
pathways to employment, bespoke education and running two social enterprises that provide invaluable
work-experience. In early 2025 we'll take responsibility for providing specialist supported living for 6
individuals with learning disabilities and autism. Through the provision of these services, we aim to help our
beneficiaries overcome the barriers they face to leading happy, healthy, safe and meaningful lives.
Short-term {on-golngl aims and objectives
Safeguarding our vulnerable beneficiaries from harm.
Gain outstandin8 for domains in residential care when assessed by the CQC.
Maintain Excellence in Care and MATRIX standards in 2024.
Recruit trustees to further diversify our board.
Deliver contracts and grant-aided projects effectively and efficiently.
Use appropriate outcomes measures to build our theory-of<hange model and evaluate impact.
Long term alms and objertlves
Develop partnerships to work together on reducing health inequalities.
Clearly demonstrate social value and impact.
Enable a user-led group to report directly to the board and coproduce future service solutions.
Register with Ofsted and Education Skills Funding Agency.
Develop housing options for beneficiaries.
Facilitate a local employer network and forum.
Page 5

Harrogate Skills 4 Llvlng Centre
Trustees, Report Continued
Current servlce provlslon approxlmate resource allocatlon:
Residential care homes- 45 staff work in our 2 care home5, which accounts for approximately 70%
of our income and expenditure.
Day opportunities- 14 staff work in our day centre, which accounts for approximately IO% of
our income and expenditure.
Employment and education- 17 staff work in our Skills Bridge centre, which accounts for
approximately 20% of our Income and expenditure.
Achlevements and performance
Soclal Enterprlse Award 2023
In March 2024 HS4L won the Social Enterprise Yorkshire and Humber - Large Social Enterprise lover
£200k Income) of the Year120231 Award. The judges summed up why they chose HS4L against the
other shortlisted finalists sayin81 "they are an impressive and inclusive organisation that is growing to
meet the needs of thelr cllent base"
The award is a credit to staff In all parts of the charlty and further demonstrates their commitment
and passion for the invaluable work they do.
Recrultlng and retalnlng our staff
"Recrultment and retentlon were already a major concern for employers,. now, after the Covld-19
pandemlc rava8ed the sector and the UK exited the EU, it has become firmly entrenched as an
exlstential threat for the foreseeable future., (Neil Eastwood, Savin8 Social Care, 20231.
The Care Quality Commlsslon - State of the soclal care sector report120241, stated that 'desplte
recent reductions driven mainly by international recruitment. the sector still has a vacancy rate
around 3 times higher than the wider economy. Furthermore, with turnover at 27%, this meant that
at the end of 2023124, over a quarter of staff in care homes had left their roles within a year"
Provldlng quallty service provision in a highly regulated sector requSre5 51gnific3nt staff ski115 and
competences. Until this reporting period12023.2024}. H54L had been fortunate to have minimal
turnover which meant that staff built lon8-term relationships with our beneficiaries who often have
complex, coexistln8 health and social care diff iculties. During the reporting period, largely as a
response to the cost-of-living crisis, nearly 25% of our care staff left the sector altogether.
Ninety percent of applications for fillln8 these vacancies were coming from non-UK domiciles seeking
sponsorship to extend either student or dependency visas. When comparing the Cvs, job experience,
and qualifications of these applicants with local candidates, the standard was Strikingly high. The
local candidates we did encounter often had fractured Cvs and disclosed mental health difficulties,
which affected their reliability in previous roles.
Page 6

Harrogate Skills 4 Llvlng Centre
Trustees, Report Contlnued
In October 2023, we decided to apply for a sponsor license. Although the proces5 was complex, it
opened the door to a new workforce. Over the past 12 months, we have hired four Nigerian
nationa15 at Brackenley Care Home and one Zimbabwean national. a5 well as another Nigerian
national at 8riardene Care Home. One of our recruits from Ni8eria wa5 appointed directly to a senior
role, demonstratin8 competence In leading shifts and supervlslng the team from the first shift and
qulckly earnln8 the respect of her colleagues.
In total, we have paid for four 5pon50r5hip certificate5. The costs associated with our license and
sponsorship certificates have largely been covered by a grant from the International Recruitment
Bursary, All our international staff have been with u5 for at least eight months; one has alreadv
completed her care certlficate, another is enrolled In a level three diploma. and a third ha5 been
accepted into the nurse associate training program, during which She will WDrk with us. 8y pursuin8
this new recrultment strate8y, we have successfully malntained safe staffing levels with competent,
skilled workers.
8est Interests De¢lsSons
The Deprlvatlon of Llberty Safeguards IDOLS} were introduced under the Mental Capacity Act {MCAI
2005. The safeguards were designed to protect the human rights of people aged 18 or over if they do
not have the mental capacity to consent to thelr care arrangements and they need to be deprived of
thelr liberty. The safe8uards apply In care homes and hospltals, If a person is deprived of their Ilberty,
they are not free to leave the premlses on a permanent basls, for example to live where and with
whom they choose to, and they are subject to continuous supervision and control. This means thev
are monitored or supervised for significant periods of the day, and they are not allowed to make
Important declsions about thelr own Ilfe. The safeguard5 are vltal in ensurin8 that such deprlvatlon of
Itberty only happens when it is necessary, proportionate and in the person's best Interests.
Representing our beneficiaries, best interests is a key part of our service dellvery, whlch can require
an in-depth knowledge and understandin8 of the Mental Capacity Act 200S. The following two
examples illustrate thi5 in practice..
The 2023124 period presented the home {Briardene} with the challenge af supporting a resldent with
mental health needs and learning disabllitie5 in maklng decision5 regarding their care for end-stage
kidney disease. Management and staff were concerned that the resident mi8ht be denied access to
dialysis due to their learning disability. as this seemed to be the case in initial discussions.
The home mana8er skillfully coordinated a best interest process involving all healthcare professionals
and the resldent'5 family, ensuring that all prlnciples of the Mental Capaclty Act were upheld. Various
methods were employed to help the resldent understand both dialysls and an alternative
conservative treatment pathway. Thls included visits to the dialysis unit at York Hospital and multiple
home visits. Ultimately, the best interest decision concluded that a conservative pathway was the
best option, but only after thorou8hly exploring every available option, including solutions for
on8oln8 Stafflng to support multiple treatments a week, reassuring the family that resources would
not Influence the outcome.
Page 7

Harrogate Skills 4 Living Centre
Trustees. Report Continued
Both our homes have experienced occasional diagnostic overshadowing where a healthcare
professional attributes someone's symptoms or behaviours to their learning disability or autism
without exploring other physical or mental health determinants. It means co-existing health
conditions such as anxiety, depression, hormone imbalances and pain conditions can be overlooked
without persistent advocacv.
Brackenley resident (PI who has been with us for over 30 year5 wa5 h3VI n8 a great deal of trouble
with severe arthrltls In her knee, an x-ray showed that her knee was bone on bone which will have
been extremely painful. Her GP, however, decided that she couldn't have a new knee a5 In his
opinion, P wouldn't cope with the recovery.
This didn't 51t well with the staff team 50 we asked for a second opinion from another GP at her
sur8ery who a8reed that the operatlon should go ahead and made a referral to the consultant to
meet her. The consultant also 38reed that the operation needed to happen as P is relatlvelv voun8
and In extreme pain, often needing a wheelchair to get out and about,
The mana8er contacted the learning disability nurse specialist at Harrogate h05Pital and organi5ed an
Independent Mental Capaclty Advocate IIMCA) to come and see P and spend time with her to ensure
that she wanted a new knee. The IMCA helped P understand what havin8 a replacement knee would
be like and dave her information in easy-read and videos to watch, to further Inform her
understandin8. All parties a8reed that it was in her best interest to 80 ahead wlth the operatlon and
the dlsablllty nurse practltloner booked P's theatre slot.
The sur8ery went well, and staff then supported P on the ward os she recovered and continued to
support her to regain her confidence in her new knee,
Malntalnlng quallty marks and accredltatlon5:
l Excellence in Care assessment feedback - HS4LC IHarro8ate Skills 4 Livin8 Centre) are based in the
centre of Harrogate and operate a day service for adults wlth learnlng disabilltie5 and autism. H54LC
has two resldential care homes, Brackenley and Briardene, The Homes provide residential care to
people who may be livln8 Wlth a learnln8 disability or autistic spectrum disorder, dementia.
physical disabillty, sensory impairment, mental health need5 or an eating disorder. Both homes
provide twenty-four-hour residential care to 26 residents in total. The two Homes were Successfully
reviewed in February 2023.
Subsequently, HS4LC concentrated on embeddlng excellence still further. The current focus Is on
8ettin8 things right first time, and this includes recruitment, wlth a need to get a person that fits the
job and the culture. In addition. the 18 months has seen PCS (Person Centred Software) bein8
massively increased In Its scope - 'There was a clear determSnatlon to maxlmlse Its potentlal,. PCS Is
now recording and reporting the highly personallsed servlce whlch Is IndicatSve of HS4LC. 'PCS Is
demonstrating the lengths we go to in order to en8age and support in a person centred. totally
inclusive approach, This review provided the opportunlty to discuss the impact of PCS and the
continuous improvements being made by HS4LC in their determination to maintain excellence
Page 8

Harrogate Skills 4 Living Centre
Trustees, Report Contlnued
Information, advice and guidance {IAGI - Matrix Standard maintained10912024} Learners enter the
service through self-referral. signposting from NYC. or as an 'added value offerf for residents of the
two residential homes, The USÈ of social medla has proved to be particularly beneflcial In attracting
new leaf ners and this is now bein8 tracked by the Centre Manager to ascertain which channel works
best. When an enquiry comes in, the administration team gathers relevant information from the
referrer, potential learner, or family member about their likes, dislikes, interests, medical history, or
phy51cal needs. This ensure5 the right 'match' of service5 to individuals. Detailed information is
8iven about the courses on offer, which may also include costs, any accessibility consideration5, and
the venue. The organisation's website is also a good place to gain informatlon, and thi5 has improved
over recent years to include case studies and more detalls on each service offered. Courses have a
baslc outllne with the exact content bein8 shaped by the learners themselve5. It is not unusual for
everyone in the group to have differing targets or milestones to achieve and tutors work hard to
ensure the session meets these.
Each learner accessing the service has a different set of needs and desires which are noted on
Individual learnin8 plans. The main objective of the service Is to meet these needs which could
Include partlclpatlng more fully In society, Baining employment, or developin8 new skills. Many of the
learnin8 plans chan8e as learners are exposed to new experiences. with revisions being noted and
cted on. Progress is monitored throu8h observations. reviews of learnin8 plans as well as more
naturally occurrin8 interactlon wlth learners.
Most of the objectives around developing new skills Wlthin learning plans are met althotJ8h due to
the nature of some of the learners, disabillties, some are 'not met yet, and carrled over to the next
year or session. In most cases these are then met, or 8ood progress is made towards them. Everyone
makes progress in some way although this can sometSme5 be in areas not expected. Stimulatin8
opportunitie5 continue to be added to the Support services on offer for learners such as the Café a
short distance away from the Day centre. This provldes a real-llfe experlence of the world of work for
many learners, "It's a 8ame-changer, there are so many opportunities for our learners to get a
proper lob and develop really Important skllls" As several of the learners are also resldents of the
homes, staff from across the or8anlsatlon now work much more closely, with some shared resources
resultinB in a more complete picture of learners, needs and progre55. 'It'5 lovely when someone
from one of the homes tells me that X was trying somethin8 Out in the home that we'd done here."
Much of the learner's success is down to the commitment and passion of the staff. This has been
especially evident post panéemic as the whole team have shown how adaptable and flexible they
are, with numerous examples being shared during the assessment.
H•alth Inequalltlgs
Health inequalities for autistic people and people with a learning disability is still an unacceptable
issue. The latest Learning from Lives and Deaths- people with a learning disability and autisti
people ILeDeR} report, published in November 2023, highlighted that life expectancy for these
groups of people rernains lower than for the general population. The report again shows that people
from all ethnic minority backgrounds are at an increased risk of premature death.
Page 9

Harrogate Skills 4 Living Centre
Trustees, Report Continued
While the report shows evidence of an Increase in Ilfe expectancy for women with a learning
disability, they are still dying 23 years earlier than women in the general populatlon. In addition, the
number of deaths of people with a learning disability who live in the most deprived areas of the
country are 3 times more than those livin8 in the least deprived areas. The LeDeR report goes on to
say that 42% of deaths of people with a learning disability were rated as avoidable, compared with
22% for the 8eneral population.
Only around a quarter of people with a learning disabillty were recorded on the learning disability
register, which means that many people are missing out on the proactive care and treatment thev
are entitled to. Despite fewer new referrals for autism diagnoses over 2023124, the average waltin8
tlme to start an assessment reached a peak of nearly a year1328 day51 in April 2024, rather than the
recommended 3 month5.
HS4L provldes services and support that aim to tackle the root causes of health Inequalltles wlth an
emphasls on maklng informed choices that are more likely to lead to better long-term health
outcomes. For example, sesslons maklng healthy meals or taklng regular physical activities, such as
walkln8 and 8oln8 to the 8ym. Unfortunately, many of our beneficiaries are unable to access
mainstream actlvltles such as lelstjre centers tndependently but can 8ain valuable health benefits,
with our support and encouragement. Staff also make sure that our beneficiaries get the care and
support that they should receive from primary health care by signposting to relevant services and
liaisin8 With professional5,
Future support services will continue to focus on helpin8 our beneflclarles to overcome the health
Inequalltles that they face. Working in partnership wlth other local providers and prlmary care
provldersls Ilkely to produce a more lolned-up approach to overcoming these seemingly Intractable
Issues and H54L wlll be proactlve In seeklng Ilke-minded partners to achleve long term and lastin
chan8es.
Mid-summer 2024, HS4L led a partnership funding bid to the Yorkshire and Humber Inte8rated Care
8oard for a project aimed at tackling systernic health inequalities such as diagnostic overshadowing,
but the bld was not successful,
Diagnostic over5hadowin8 in the context of learnln8 disabllltles this means that 'symptoms of
physical111 health are mlstakenly attrlbuted to either a mental health/behavioural problem or as
beln8 Inherent In the person's learnln8 dlsabllltles, (Emerson and Baines, 20101.
Our m•ln goals are outllned In our $tr•tegi¢ bu$lno¥$ pl•n120224025}.
l The development of specialist supported houslng in the localitv.
2 Improvin8 engagement with our local learnin8 disability and autistic community.
3 Increasing income in both our social enterprises and maximising employment opportunitles for our
beneficiaries,
4 Diversifylng our board and developln8 a user-led sub-group.
Pa8e 10

Harrogate Ski115 4 Llving Centre
Trustees, Report Contlnued
Progress agaln$t Ih•s• goals:
1 Specialised Supported Housln8 {SSHI -workin8 wlth property developer Purpose Homes limited and
Registered Housing provider Westmorland Housing Assoclation limited, H54L are due to take on the
provislon of care of a 6-apartment block. on 20 January 2025. Applications to CQC and NYC ara bein9
pro¢8ssed and polenlial lenanls assessad lor occupation in early February 2025.
Built on the site of the former Little Wonder Hotel and completed in late Autumn 2024. Little
Wonder House has 6 modern, specialised supported living apartments over 3 floors. Each apartment
is self-contained with living room, kitchen, shower/toilet and separate bedroom. Office and stoff
51eep-in accommodation 15 on the 3rd floor.
Outside the property there Is a small communal area and parkin8 for one car. Two further staff and
visitor parking spaces are allocated in the car park of the adjacent property Epsom House.
Located less than a mile from the town centre the apartments are within easy walking dlstance of
shops and all local amenitles. Llttle Wonder House Is well served by publlc transport with a bus stop
less than 25 metres away glvlng access to local servlces as well as those further afleld,
The accommodation is sultable for adult5 Wlth mlld to moderate learnlng di5abillties and autlsm who
have a de8ree of independence but require support and 8uldance to malntain autonomy and
enhance the quallty of thelr lives.
Llttle Wonder House alms to provide a safe, Inclusive, and empowerlng envlronment for six
independent adults with learning difficultles and autlsm. Our core objective is to foster autonomy
whlle ensurln8 tallored support that enables Indlvlduals to thrive In thelr dally Ilves. We are
Communlty en8a8ement- HS4L's Natlonal Lottery funded 'engage-22' project was completed in the
utumn 2023,
The report outlined what 'a good life looked like. wlth suggestions for where
thlngs could be better. and improvements made. A small 8roup of people with lived experience
formed a co-production 8roup consider the next Steps and way5 to code5ign future Service provision.
3 Increasin8 income and opportunlties for employment- both our soclal enterprlses have worked hard
to increase revenue whilst continuing to provlde opportunltles for work experlence and 8ainin8
transferable work skllls. Demand for these opportunities 15 high and we're currently operating a
waiting list. Café sale5 have increased by over IO% and remain steady. Chocolate sales have fallen
Ilttle and we're workln8 With a marketin8 advisor to improve our reach. We're currently 80in8
through SALSA (Safe and Local Supplier Approval) self-assessment prior to a full audit. We need
SALSA accreditation to supply supermarkets and It'll demonstrate our commitment to high quality
food standards. Operational staff are workin8 hard to Increase Income and ralse awareness of our
4 0lverslfyln8 the board - HS4L continues to look for more trustees in order to dlversify the board
further.
Further de¥elopmentS:
Our day-centre numbers have returned to close to pre-pandemic levels with re8ular referrals bein8
taken.
Page 11

Harrogate Skills 4 Living Centre
Trustees, Report Contlnued
Skills Bridge student numbers remain steady for the period In-351. Towards the end of the reporting
period, we began the Rise2Thrive. UK Shared Prosperity funded programme which will continue to
support both economically active and inactive people wlth learnin8 disabilities and autism to gain
skills, qualifications and work experience with the ultlmate goal of paid employment for some. H54L
is both a keyworking partner and intervention provider. It is anticipated that the UKSPF will continue
beyond spring 2025.
Whilst improving wellbeing for our beneficlaries underpins all our work, we will need to improve our
data gathering and use of metrics to clearly show what specific benef its are attributable to our work
and thereby demonstrate our impact. Our 'theory.of-change' model needs to be finali5ed and shared
more widely.
We currently have several staff trained to use the Star Outcomes assessment process which takes
holistic approach focused on important domains that influence the individuals, outcomes. fo make
the most of this valuable assessment tool we will need more trained staff in all areas of the charity.
Using Stars Outcomes, comblned wlth reco8nlsed tools for measuring mental wellbein8 such as the
Short Warlck Edlnburgh Mental Wellbeing Scale ISWEMWBSI will 8ive HS4L more opportunltles to
capture data and demonstrate Impact more conslstently.
Flnanclal revlew
We are disappointed to report that there has been a further decrease in total charlty f und5 thi5 year
from £1,293,253 in 2023 to £1,172,850 in 2024, largely as a result of r151ng wages, interest and
resources costs. Total funds Include £1,002,458 Unrestrlcted funds and £170,392 Restricted funds.
Two unexpected care home volds contrlbuted to the decrease In funds, however we are pleased to
report that both have been filled by the time of this report.
Management have continued to work on reviewing supplier contracts in order to keep a stronger
control over spiralln8 overheads. Whilst progress has been made wlth reduced ener8V Costs and the
BOE Interest rate reducing, wages costs continue to rise followln8 the impact of the government's
budget pollcy declslons.
We are pleased to report that slnce year end, the BOE interest rate ha5 continued to fall, which is
having a favorable impact on our previously ri5in8 interest costs,
While the majority of our income contlnues to be derSved from statutory contracts. amidst risin8
wages costs. local authorltles have been prompt and supportive in our requests for revlews of
Individual contracts, where client care needs have increased or altered. Furthermore we have
contlnued with our success in securin8 additional future grant and contract income from other
sources.
Page 12

Harrogate Skills 4 Living Centre
Tru5tees' Report Continued
Grants received in the reportin8 period from:
IGEN Trust
Shears Charitable Foundatlon
Bailey Thomas Foundation
Fenton Trust
HS4L are most 8rateful to all our supporters, volunteers and benefactors who recognise the value of the work
we do, and we wlll contlnue to support Our beneflclarles to lead healthy, happy and fulfllled lives by providin8
choices and opportunities that w511 lead to positive outcomes and personal well-being.
Reserves
The level of reserves held by the charity is calculated annually by the business plannin8 sub-group
taking into account all potential risks to the charity's finances. The aim is to have two to three
months of operatin8 Costs as free reserrfes. However the current level Is £80.000 based on net
current assets.
Plans for Future Perlods
Our 2022.2025 business plan sets out our main 8oals and objectlves. User-involvement and co-
production are seen as essential elements for third sector organisations wlshing to flnd solutions to
systemic difficulties wlthin health and soclal care. Wherever feaslble and wlthin current resources,
HS4L will seek grant fundln8 to ameliorate and facilitate additional projects that fall wlthln our core
alms and objectives for instance, overcomln8 health Inequalltle5 by tralning 'health ambassadors,
and supporting young people and thelr families durlng 'transitlons' between chlldren's and adults,
servlces. Grant applicatlons wlll also be made for core fundlng a5 a result of our budget forecast.
HS4L tries wherever possible to gain feedback from our beneficiaries both about the services and
support they're receiving as well as actlvlties they'd like to do in the future. These views are fed back
to the trustees vla our business planninB sub-group and are reflected in our strate8ic plans. We need
to find ways to measure appropriate metrics that will clearly show how our beneficiaries are
achieving positive outcomes throu8hout thelr tlme with us. This is a complex area needin8 significant
focus over to comln8 years.
The trustees are fully supportlve of the charity's dlrectlon and activitles which continue to meet the
needs of beneficiaries and their families.
The board recognlse the need to consolidate funds in the short to medium term and will only
develop new provlsion where the business case demonstrates a hi8h likelihood of a 8ood return on
resource investment. The economic climate remains challenging for all charities and particularly
those in the health and social care sector. Bein8 efficient with our resources and finding savings
where possible continues as a high priorlty.
Page 13

Harrogate Skills 4 Living Centre
Trustees, Report Continued
Dlsclosure of Informatlon to audltor.
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that information. The
trustees confirm that there15 no relevant information that they know of and of which they know the auditor
is unaware.
The annual report wa5 approved by the trustees of the charity on
and signed on its behalf
8 Grant Trustee
Page 14

Harrogate Skills 4 Llving Centre
Statement of Trustees. Responsibilities
The trusiees (who are also the directors of Harrogate Ski115 4 Living Centre for the purposes of company lawl are
responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
Company law reqLFires the trustees to prepare financial st3tements for each financial year. Under company law the
trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the
state of affairs of the charitable company and of its incoming resources and application of resources. including its
income and expenditure. for that period. In preparing these financial statements, the trustees are required to..
select suitable aCCOLsnting policies and apply them consistently:
observe the methods and prlnciples in the Charities SORP,.
make judgements and estimates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed. subject to any material
departures disclosed and explained in the financial statements- and
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 adequate accounting records that are sufficient to show and explain the
charitable company's transactions and dixlose with reasonable accuracy at any time the financial position of the
charitable company and enable them to ensure that the financial statements comply wlth the Companles Act 2006.
They are also responsible for safeguarding the assels of the charitable company and hence for taking reasonable
steps for the prevention and detection of fraud and other irre8ularities.
2815
Approved by the trustees of the tharity on ...........
and signed on its behalf by..
B Grant
Trustee
Page.15

Harrogate Skills 4 Living Centre
Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre
Opinion
We have audited the financial statements of Harrogate Skills 4 Living Centre Ithe 'charity'l for the year ended 31
August 2024. which comprise the Statement of Financial Activities, Balance Sheet. Statement of Cash Flows, and
Notes to the Financial Statements, includin8 a summary of significant accounting policies. The financial reportin8
framework that ha5 been applied in their preparation is applicable law and United Kingdom Accounting Standard5,
including Financial Reporting Standard 102 The Finonciol Reporting Stondord opplicoble in the UK ond Republic of
Irelond (United Kingdom Generalty Accepted Accounting Practice).
In our opinion the financial ststements..
give a true and fair view of the state of the charity's affairs as at 31 August 2024 and of its incoming
resources and application of resources for the year then ended-
have been properly prepared in accordance with United Kin8dom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing IUKI IISA5 IUKII and applicable
law. Our re5ponsibilitie5 under those standards are further described in the Auditorfs responsibilities for the oudit
of thefinGncial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, includin8 the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conduslons relating to going concern
In auditing the financial statement5. we have concluded that the tru5tees' 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 uncertaintie5 relating to events or
conditions that. individualty or collectively, may cast significant doubt on the charity's ability to continue as a going
concern for B period of at least twelve month5 from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the tru5tee5 With respect to going concern are described in the
relevant section5 of this report.
Other Informatlon
The other information ¢omprise5 the information included in the annual report other than the financial
statements and our auditorfs report thereon. The trustees a￿ re5pon5ible for the other information contained
within the annual report. Our opinion on the financial statements does not cover the other information and.
except to the extent otherwise explicitly stated in our report. we do not express any form of assurance conclusion
thereon. Our responsibility is to read the other information and, in doino $0. consider whether the other
information is materially inconsistent with the financial statements or our knowledge obtained in the course of the
audit. or otherwise appears to be materialty missLlted. If we identify such material inconslstencies or apparent
material misstatements. we are requifed to determine whether this gives rise to a material misstatement in the
financial statements them5efves. If. based on the work we have performed, we conclude that there is a material
misstatement of this other information. we are reqvired to report that fact.
We have nothing to report in thls regard.
Page 16

Harrogate Skills 4 Living Centre
Independent Auditor's Report to the Members of Harrogate Skills 4 Living Centre
Opinion on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit..
the information given in the Trustees, Report, which includes the Directors, report prepared for the
purposes of company law. for the financial year for which the firsancial statements are prepared is
consistent with the financial statements; and
the Directors, Report included within the Trustees, Report has been prepared in accordance with
applicable legal requirements.
Matter5 on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misstatements in the Directors, Report included within the Trustees, Report.
We have nothing to report in respect of the following rnatters in relation to which the Companiès Act 2006
requires us to repoft 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 recelved all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the f1nancial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the Trustees,
Report and from the requirement to prepare a Strategic Report.
Responsibilities ot trustees
As explained more fully in the Statement of Trustees. Responsibilities, the trustees. who are also the directors of
the charity for the purpose of company law, are responsible for the preparation of the financial statements and for
being satisfied that they give a true and fair view, and for such internal control as the trustees determine 15
necessary to enable the preparation of financial statements that are free from material rnisstatement, whether
due to fraud or error.
In preparing the financial Statements. the trustees are responsible for assessing the charity's ability to continue as
a going concern. disclosing. as applicable. matters related to going concern and using the going concern basis of
accountinE unless the trustees either intend to liquidate the charity or to ¢ease operations, or have no realistic
alternative but to do so.
Page 17

Harrogate Skills 4 Living Centre
Independent Auditor's Report to the Members of Harrogate Skllls 4 Llvlng Centre
Auditoes responslbllltles for the audlt of the financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free
from material misstatement, whether due lo fraud or error. and to Issue an auditorfs report that includes our
oplnion. Reasonable assurance is a high level of assurBnce. but IS not a guarantee that an audit conducted in
accordonce with ISAS IUKI will always detect a material misstatement 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 on the basis of these financial statement5.
Irre8ularltles, Including fraud. are instances of non.compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities including
fraud. The extent to which our procedures are capable of detecting irregularities. including fraud. is detailed
below.
Our approach to identifying and assessing the ri5k5 of material misstatement in respect of irregularities, including
fraud and non<ompliance with laws and regulations, was as follows..
the èngagement principal ensured that the engagement team collectively had the appropriate
competence. capabllitles and skills to identify or recognise non-compliance with applicable laws and
regulations:
we identified the laws and regulations applicable to the charity through di5CUS5ions with directors and
other management, and from our commercial knowledge and experience of the charitable sector,.
we focused on specific laws and regulations which we considered may have a direct material effect on
the financial statements or the operations of the charityi includin8 the Companie5 Act 2006. tdxation
legislation and data protection, anti-bribery. employment, environmental and health and safety
legislation..
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence; and
Identified laws and regulations communicated within the audit team regularly and the team femalned
alert to instances of non-¢ompli3nce throughout the audit.
Page 18

Harrogate Skllls 4 Llvlng Centre
Independent Audltor's Report to the Members of Harrogate Skills 4 Living Centre
We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining
an understanding of how fraud might occur, by..
makin8 enquirles of mana8ement as to where they considered there was susceptibllity to fraud, their
knowledge of actual, suspected and alleged fraud,.
considering the Internal controls in place to mitigate risks of fraud and non-compliance wlth law5 and
re8ulations,' and
under5tandin8 the de51gn of the charlty's remuneratlon pollcies.
To address the rlsk of fraud through management bias and override of controls, we..
performed analytScal procedures to identlfy any unusual or unexpected relatlonships,,
tested journal entries to Identlfy unusual transactlons
a55e55ed whether Judgements and 055umptions made In determlnin8 the accountln8 estlmates were
Indlcatlve of potentlal bias; and
investigated the ratlonale behlnd slgnlfltant or unusual transactlons.
In response to the risk of IrrÈgularitles and non.compliance with laws and regulatlons, we designed procedures
which Included. but were not limlted to..
greelng flnanclal statement dlsclosures to underlyln8 supporlln8 documentation,.
readin8 the minutes of meetin8$ of those char8ed with governance:
enquiring of management as to actual and potential litl8ation and claims,, and
reviewlng correspondence with HMRC, the company's le8al advlsor5 and any other relevant re8ulator Of
bodv.
There are inherent Ilmltations In our audlt procedures descrlbed above. The more removed that laws and
re8ulatlons are from flnanclal transactlons, the less likely it is that we would become aware of non-compliance.
Auditin8 Standards also limit the audlt procedures requlred to Identlfy non-compllance with laws and re8ulatlons
to enqulfy of the directors and other management and the Inspectlon of re8ulatory and legal correspondence, If
any,
Page 19

Harrogate Skllls 4 Livlng Centre
Independent Auditor's Report to the Members of Harrogate Skllls 4 Llvlng Centre
Material mlsstatements that arise due to fraud can be harder to detect than those that arise from error as thev
may involve deliberate concealment or colluslon.
A further description of our responslbilities is 3vailable on the Finoncial Reporting Council's website at
https.'/lwww.frc.org.uklauditorsre5ponsibilities. This description forms part af our auditor's report.
Use of our report
This reportls made 501ely to the charlty's mernbers, as a body. In accordance wlth Chapter 3 of Part 16 of the
Companie5 Act 2006. Our audlt work has been undertaken so that we might state to the charlty's members those
matters we are required to state to them In an audltorfs 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 charlty and the charity's
members as a body, for our audlt work. for Ihls report, or for the oplnions we have formed.
Deborah Fletcher-mcvay I
For and on behalf of Xeln
Statutory Audltor
or Statutory Auditor)
udlt Llmlted
Trlnlty House
Thur5ton Road
Northallerton
DL6 2NA
Date:
Iqls lis
Page 20

Harrogate Skills 4 Living Centre
Statement of Financlal Actlvlties for the Year Ended 31 August 2024
(Includlng Income and Expenditure Account)
Unre5trlcted
funds
Restrlcted
Income Funds
Note
Tot312024
Income and Endowments from..
Donations and legacies
Charitable activities
Total Income
Expendlture on:
Charltable actlvitSes
Other expendlture
Total Expenditure
Net incomellexpenditurel
Transfers between funds
Net movement In funds
10,995
2,419.462
2,430,457
450
11,445
2,445,512
2,456,957
26,050
26,500
12,542,762)
135,1681
12,577,930)
12,542,762)
1112,3051
135.1681
18,6681
12,577,930)
1120,9731
16
1112,3051
18,6681
1120,9731
Reconclllatlon of funds
Total funds brou8ht forward
Total funds carrled forward
1,114,193
1,001,888
179,060
170,392
1,293,253
1,172,280
16
Note
Unrestrlcted
funds
Restrlcted
Income Funds
Total 2023
Income and Endowments frorn:
Donations and leBacie5
Charitable activilies
2,621
2,253,289
2,255,910
14,059
29,403
43,462
16,680
2,282,692
2,299,372
Total Income
Expendlture on:
Charitable activities
12,335,724)
140,4021
12,376,126)
Othef expenditvre
Total Expendlture
Net incomellexpendlturel
Transfers between funds
12,335,724)
179,8141
140,4021
3,060
12,376,126)
176,7541
16
Net movement in funds
Reconclllatlon of funds
179,8141
3,060
176,7541
Total funds brought fofward
Total funds carried forward
1.194,007
1.114,193
176.000
179,060
1,370,007
1,293,253
16
All of the charity's actlvities derive from continuing operations during the above two period5.
The funds breakdown for 2024 is shown in note 16.
Page 21

Harrogate Skills 4 Livtng Centre
(Registration number: 07219977)
Balance Sheet as at 31 August 2024
2024
2023
Note
Fixed assets
Intangible assets
Tangible as5et5
io
83.327
1.899.079
1,982,406
104.159
1,933,484
2,037,643
li
Current assets
Stock
6.971
1ixj.oio
239,813
Debtors
12
81,014
340,740
Cash at bank and in hand
346.794
421,754
Creditors: Amount5 falling due within one year
Net current assetsllliabilitiesl
13
1265.6341
81.160
1263,8011
157.953
Total assets less Current Ilabllltles
2.063.566
2,195,596
Creditors: Amounts fallin8 due after more than one year
14
1891.2861
1902.3431
Net a55ets
1,172,280
1,293,253
Funds ofthe charlty:
Restrlrted In¢ome fvnds
170.392
179,060
Unrestrlcted funds
1.001.888
1.114,193
Total funds
16
1.172.280
1.293,253
The financial statements have been prepared in accordance with the special provisions of Part IS of the Companie5
Act 2006 relating to small companies
The
ial statements on page5 21 to 36 were approved by the trustees. and authori5ed for issue on
.and signed on their behalf by:
B Grant
Trustee
Page 22

Harrogate Skills 4 Living Centre
Statement of Cash Flows for the Year Ended 31 August 2024
2024
2023
Note
Cash flows fram operating activities
Net incomellexpenditurel
Adlu5tment5 to cash flows from non-cash Itern5
Depreciation
Amortlsatlon
1120.9731
176.7541
85.267
20.832
1.375
113.499]
82,215
20,832
IProfltl/loss on disposal
26,293
Worklng capitsl adlustments
Decreasellincreasel in debior5
Decreasellincreasel in St￿kS
IDecreasellincrease in creditors
Net cash flows from operatin£ attrvities
12
118.996}
16.9731
2.832
136,636)
145.6061
13
35,532
16,219
Cash flows from Investlng actlvlties
Purchase of tangible fixed assets
Sale of tangible fixed a55ets
Net cash flows from investing attivitie5
li
152,235}
1452.1911
152.235)
1452,1911
Cash flows from flnanclng activities
IncreasellDecreasel in loans and borrowings
Net increase in cash and cash equivalents
Cash and cash equivalents at I September
Cash and cash equivalents at 31 August
13
112.0561
1100,9271
340,738
290,582
1145.3901
486,128
340.738
239.811
Reconclllatlon of net cash flow to movement in net funds
(Decreaselllncrease in cash
Cash outflow from repayment of loan51 Ilnflow from new loans}
1100,9271
12.056
1145,3901
1290,5821
Change in net Idebtllfunds resulting from cash flow5
188.8711
1435.9721
Net debt at I September 2023
1574,6611
1138,6891
Net debt at 31 August 2024
18
1663,5321
1574,6611
All of the cash flows are deriwed from continuing operations during the above two periods.
Page 23

Harrogate Skllls 4 Llvln8 Centre
Notes to the Flnanclal statements for the Year Ended 31 August 2024
Charity statu5
The charity 15 a charitable company. inc¢rporated In England and Wales. limiied by guarantee and con5eouentlv
does not have share capital.
The address ol it5 registered office is..
9 North Park Road
Harrogate
North Yo￿shIre
HGI 5PD
Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets ol ihe charity in the
event ol liquidation.
Thè accounts are presented In Sterling IGBPI.
Actouniln8 pollcles
Summary ot 5i8nificant 4ccountinB polldes and key accountlni est5mates
The principal accounting poltcie5 applied in the preparation ol these financial statement5 are set out below. These
policiès have been cortsistentty applièd to a51 the years presented. unless otherwise stated.
Statement of compllance
The financial statement5 have been prepared in accordance with Accountin8 and Reportin8 by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reportin8 Standard applicable in the UK and Republic ol Ireland IFRS 1021 lelfective l Jartyary 20191
Ichaiities SORP IFRS 10211. the Finantial Reporting Standard applicable in the UK and Republic of Irdand IFRS 1021
and the Companie5 Act 2006.
8asls of preparatlon
Harrogate Skills 4 Living Centre meets the definitlon of a public benef5t entity under FRS 102. Assets and liabi1Sties
are initially rectsgnised at historical cost or transaction value unless Otherwise staled in the relevant accountin8
policy notes.
Golni concern
The irnsiees consldef ihat there are no material uncèrtaintles about the chafity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of asse15 held by the charity.
Income and endowments
All income is reco8nised once the charity ha5 entitlement to the income, It Is probable that the income will be
received and the amount of the income receivable can be measured reliably. Income derived Irom the provision
of Ktstrd5 and 5ervice5 IS Shown net of VAT.
Page 24

Harrogate Skills 4 Living Centre
Notes to the Flnanclal Statement5 for the Year Ended 31 August 2024
Oonatlons and legacles
Donatlons are fecognised when the charity has been notified sn writing ol both the amount and 5ettlernent dale.
In ihe event that a donation is subject to conditions that fequife a level of performance by the charity before the
charity 15 entitled to ¢he funds, the income 15 deferred and not reco8nised until either those conditlons are fully
met. or the fulfilment of those conditions is wholly wSthln the control of the charity and it is probèble that these
conditions will be fulfilled in the reportin8 period.
Gr&nts recelvable
Grants received ar• declared as income In the period of recelpi, unless they relate speciflcally to a purpose in a
l•ter perlod.
Expendlturo
All expenditure Is rectsgnistd once there is a IÈRal or constructbve obllgation to that expendlture, li is probable
settlement is requlred and the amount can be measured reliably. All costs are allocated to the applicable
expenditufe headlng that a8ere8ate $lmllar costs lo rhat cate80ry. Where costs Cannot be directly attrlbuied to
p¥rtlcular headings ihey have been allocated on a basis conslsteni wllh the use of resources. with central staff
costs allocated on the basis of time spent, and éeprÈ¢iation charges allo¢8ted t)n the portion of the asset's use.
Oiher support costs are allocated based on the spread of staff costs.
Chorltsble actlvltles
Ch¥rliable expendlture compr1$￿ those Costs Incurred by the charity In the delivery of 1¢$ activitles and services
for Irs beneliclarles. li Includes both costs that can bt ¥llocated dlrectly to such actlvltie5 and those costs of an
Indireci nature nocessary to support them.
Governance Costi
These Include ihe cosis attrlbutable to the chafltV5 compllonce wlth consti(utlonal and statutory requirements,
IncludSng audlt, strateglc management and trustees's rneetlngs and relmbursed expenses.
T•x8tlo
The charlty Is consldered to pass the tests sèt out In Paragraph I Schedule 6 of the Flnance Act 2010 and
Iherelore it meets the delinitlon of a charitable company for UK corporation tax purposes. Accordln8ly, the
ch8rlty Is potentSally exempt from taxatlon In respect of In¢orne or ¢opltal 8•ins received wlihln categories
covered by Chapter 3 Part 11 of the Corporatlon Tax Act 2010 or Secllon 256 01 the Taxatlon ol Charge¥ble Galn5
Act 1992, to the extent that Such incorne or gains are applied excluslvely to charltible purposes.
Tanlible lixed #ssets
Indiv￿u¥l fi¥ed a55etS C05ting £100.00 or more are initially recorded ai cosi. less any subsequent accumulated
depreclation and subsequent accumulated irnpairment lossès.
Page 25

Harrogate Skills 4 Llvlng Centre
Notes to the Financial Ststements for the Year Ended 31 August 2024
Amortlsatlon
Amortisation is provided on intangible fixed assets SO as to write oll the cost, les5 any estimated residual valuè.
over their expected useful economic life as follows:
Asset clas5
Amortisation fflethod and rate
Goodwill
14 year5 Strai8ht line
Depreclatlon
Depreciation 15 provided on tan6ible Fixed 0s$etS 50 ?$ to write off the cost or valuation. less any estimated
residual Value. over their expected useful economic life as follows:
Asset class
Freehold 8uildlng
Leasehold Improvement5
Fixtures and fittings
Office Equlpmeni
Plant and machinery
Moior Vehicles
Depreclatlon method and rate
2% Siraight line
7.5% Straizht line
20% Reducing balance
20% Reducing balance
20% Reducing balance
20% Reducing balance
Stock and finlshed Boods
Stock and finished goods are valued at the lower of cost and net realisable value.
Trade debtors
Trade debtors are amounts due from customers ltsr merchandise gold or services performed in the ordinarv
t￿r$È of business.
Trade debtor5 are rero8ni5ed initially at the transaction price. They are subsequently measured at amorti5ed cost
sing the effectlve Interest method. less provislon for Impalrrnent. A provlsion for the impairment of trade
debtors is established when there LS objective evidence that the charity will not be able to collect all amounts due
according to the oii8inal terms of the receivables.
Cash and cash equlvalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid
investments that are readlly convertlble to a known amount of ¢a5h and are 5ubjecE to an insi8nificant risk of
change in value.
Trade creditors
Trade cfeditors are obli8ations to pay lor 8oods or service5 that have been acquired in the ordinary course of
business from suppliers. Account$ payable are cla55ified a5 Current liabilitie5 if the charity does not have an
unconditional ri8ht, at the end of the reportin8 period, to defer settlement of the creditor for at least twelve
months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months
after the reporting date, they are presented as non.current liabilities.
Trade creditors are recognised initially at thè tran53clion price and subsequently measured at amortised cost
usin8 the effectNe interest method.
Page 26

Harrogate Skills 4 Living Centre
Notes to the Finandal Statements for the Year Ended 31 August 2024
Borrowlnls
Inteiest-bearin8 borrowin85 are Initial￿ recorded at fair value, net of iran5action c05t5. Interest-bearirtg
borrowings are subsequently caffied at amortised cost, wth the difference between the proceed5, net of
transaction costs. and the ?mount due on redemption bein8 reco8ni5ed a5 a char8e to the Statement of Financial
Actithtles over the perlod of the relevant borrowin&
Interest expense Is rtto8nised on the bays of the efftctive interest method and is included in interest payable and
sirnilar char8es.
Borrowlngs are cl•sslfied as current Ilabilltles unless the charity has an uncondltlon•l right io defer settlement of
the liablllty for at least twel¥e months after the reportln8 date.
Fund structure
Unrestricted income luTrJs are 8eneral fvnds that are avail•ble for use at the tnjstees's dlscretlon In furtherance
of the objertlves of th¢ ¢harSty.
Ilestdcted income fur￿$ are those donated for use In a partl¢ular ai¢• or ft)rswlflc purposes. the use of whlth Is
restricted to that area or purpose.
PIn￿OnI and other post r•tlr•mèni oblliatlons
The charity operates a defined contributlon pension scheme which Is a penslon plan under which fixed
tyitdbvtions are paid Into • pen5i¢)n fund and the charity has no legal or constrvrtive obliiation to pay further
contdbvtions even If the lund does not hold sulllcient èssets to p•y •ll employees the benefits rtlaiing to
employee service In the current and prior periods.
Contrlbufions to defined contributw plans are Te¢o8nised in the Stat•men¢ of Financial Acti¥ltlts when they are
due. If contrSbullon payrnents exceed the contrlbutlon due for ser4lce. the excess Is r•cognlsed as a prepaymenl.
Flnaftd•l Instrumenis
Cl•sslficatton
Flnancial assets and financial Ilabilitles are r*co8nised when the charity becomes a party to the ¢ontr4¢tual
provis&ons ol ihe instrument.
Fina￿la1 Irdbilrties and equity instrurnents are da55ified according lo the substance of the contractual
arran8ernents entered Into. An equity Instrnment Is any contract thit ev4denc•s • resldval Inter￿t In the 4S5ets of
the chafity after ded¢Jctin8 all of Its li•bilities.
Page 27

Harrogate Skills 4 Living Centre
Notes to the Flnandal Statements for the Year Ended 31 August 2024
Att￿nItion and measurement
All financial assets and liabilities are Initial￿ measured at transaction price linduding transaction costs), except for
those financial assets classif￿(1 a5 at fair value through profit or 505s, which are initFally measured at fair Value
(which is normally the transaction pri¢e excludirg transaction tostsl. unlèss the arrangèmènt constitutes a
fin?￿in8 transaction. If an aiiangemeni cons11t￿eS a financing transaction. Ihe financial asset or linanc¢al liability
is measured at the wesent value ol the future payments discounted at a market rate of iftteost for a similar debt
instrurnent.
Financial asseis and liabilities are only offset in ihe statement of financial position when. and only when there
exists a le8alty enforteable right to set off the recoentsed amounts and the charity intends eIt￿r to settle on a net
basis. or to realise the asset and settle the liability simvltaneou5ty.
nanoal as5e15 are derecogni5ed when aNI only when al the contractual rights to the cash flow5 from the
rinancial asset expire or are sett￿d, bl the tharity transfers to another party substantially all of the risks ond
rewards of ownership of the financial asset. or cl the chariiy, despite having retained some. but not all, s￿nificant
risks and rewards of ownership, has transferred control of the asset to anoiher partv.
Financial Ikgb41ities are derecognised only when the obtytion specihed in ihe contract is discharged, cancelled or
expires.
Debt Instruments
Oebt instrumenis which meet the folk)wing condiiions are subsequently measured at amortised cost using the
eflective interest method-
lal The Contractual retum to the holder is lil a flxed amount: li1} a positive fixed rate or a posittve Variable rate- or liiil
a combination of a positNe or a negative fixed rate and a positr¥e variable rote.
Ibl l The contract may Provide lor repayments of the princlpal or the rerurn to the holder (but noi both) to be linked
io a single relevant obseivable indexof general price inllation of the currency in which the debt
Icl The conlracl may prwde for a determinèble variation of the return lo the holder durin8 the life of the
instrument. prnvided thai lil the new late saiisfies condition lal and the variation is not conringent on future
events other than111 a thange of a contraclual variable rate.'121 to protert the holder against credit deteriorat￿￿
of the issuer.'131 changes in lev￿$ applied by a central bank or arisi￿ Irom than8es in relevani taxation or law- or
lill the new rate is a market rate of interest and 5at15fies condition lal.
Idl Therè is no tontractual pro¥iyon ihat tould, by its terms, rèsult in the I￿lder losin8 the principal amount or anv
interest aiiributable io the tufrent period or prior periods.
Page 28

Harrogate Skills 4 Llvlng Centre
Notes to the Flnan¢lal Statements for the Year Ended 31 August 2024
Dèbt Instruments Icontlnuedl
lel Contractual provisions that permlt the Issuer to prepay a debt instrument or perrnit the holder to put it back to
the issuèr before maturity are not contlftgent on future events, other than to protect the holder a8ain5t the credit
deterioration of the issuer or a ¢han8e in control ol the issuer, or to protect the holder or issuer against chan8es
In levles applled by a central bank or arlsin8 from changes In relevant taxation or law.
In Contractual PfOVlSions rnay perrnit the exten5¢0n of the term of the debt instrument. provided that ihe reiurn to
the holdèr and any other contractual provislons 8ppllcable durin6 the extended term satisfy the conditlon5 Of
para8raphs (al to Icl.
Debt Instruments that are ctasslfied as payable or recelvable withln one year on inltlal reco8nition and whlch meet
the above conditions are measured a¢ the undlscounted amount of the cash or other ¢onsSderation expected to
be paid Dr received, nel of Impalrmenl.
Wlth the exceptlon ol some hed8in8 Instruments, othèr debt instruments not meetln8 these condlilons are
measured at falr value through wollt or Ioss.
CommStmÈnts to make and re¢eSve loans which meei the conditions mentiontd above are measured at cost
Iwhlch mgy be nlll le55 Impalrment.
Incom• trom donatloni and l•i•cl•i
Unrestrlrt•d
funds
Total
Total
General
Restrlcted
funds
1024
2023
Donatlons and leB•¢ies:
WAV Fundraisln8
Don•tlons from Indlvldual$ and oiher or8anlsatlons
450
450
14,059
10,995
10,995
2,621
10,995
450
11,445
16.680
There are no unfulfilled conditlons or contln8encies attached to these donatlons.
Page 29

Harrogate Skllls 4 Living Centre
Notes to the Financial Statements for the Year Ended 31 August 2024
Income from £harltable artlvltle5
Unrestrlrted
funds
Total
Total
General
Other Income
Restrl¢ied
funds
2024
2023
Charitable income.
Daycentre income
Carehomè income
Chocolatiere income
588,32S
1.699.655
5.207
42.236
24.721
44,318
588.325
1.699.655
5.207
42.236
24.721
44,318
513.759
1,622.093
41.483
41.327
13.248
21.379
Café income
Sundry Income
A(ce55 to Work
Infection control grant
Daycentre 8rants
iGen frusi
900
900
7.750
21.653
25,150
25.150
15.000
8ailey Thomos
Workforce development Itjnd
15.(rfKI
2,419,462
26,050
2,445,512
2.282,692
Included in Restricted Funds Income are grants ol E25,15012023- £21,653) awarded lor the purpose of 5UPPOrted
employment and £90012023- £7,750) for management cosls.
Expendlture on charmable actlvttlas
Tatal
Total
Art1￿1¥
undertaken
dSre¢tly
Actlvlty
Direct CO515
support costs Irestrlctèdl
2024
2023
Consumable rewurces
146,176
37,121
48,(
146.176
1.775,506
263,809
203,610
130,812
1,594,316
268,688
228,984
Wa8es and salaries
Rent and rates
Office expenses
Depreclatlon, amortiiation and
other Similar cost5
Care Home Supplie5
Residents Activitie5
1.713.235
215,809
203.191
25,150
419
97,879
9,599
107.478
96,915
Loan interest
74,781
2,304,895
74.781
2,571,360
50.411
2,370.126
231,297
35,168
In addition io the expenditure anaty5ed above, there are also Bovernan￿ costs of £6,57012023 £6,0￿} whlch relate
directly to charitable activities. See note 6 for fuither details.
IGen 8rani supported the funding of an employee with a Salary of £21.684.
Page 30

Harrogate Skills 4 Llvlng Centre
Notes to the Flnancial Statements for the Year Ended 31 August 2024
A￿1¥515 of iovernance and support fosts
Governance ¢0sts
Total
Totsl
2024
202a
Auditors Fees
6.570
6.000
Trustees remuner•tion and expenses
There were no tNstee expenses or remuneration paid in ihe year.
Staff costs
The a88re8ate payroll costs were as lollows:
2024
2023
Staff costs durin8 the yearweve:
Wa8es and salaries
Social security Costs
Pension costs
1.616.663
122,678
36,165
1 775 506
1.452.691
110,912
30.713
1594 316
The montNy average number of persorts Ilncludlng senk)r management team) employed ty the charity during the year
expressed as full time Èquivalents was as follows-
2024
No
2023
No
Employees
79
8012023. 791 of the above employees participated in the Defined ContribLrtion Pension Schemes.
Contribut￿n$ to the ern￿0Vee pension 5(heme5 for the year totalled E36.16512023. £29.0321.
Pension contribut￿n5 of £2,09412023- EI,9101 were pald on behaLf of Key Management Personnel durin8 the year.
One employee IKey Manaeement Per50nnÈll received emoluments of more than £60.OCQ durin8 the year.
The total employee benefits ol the key rnanagement persortnel ol the charity were £72.83612023- E63,7041.
Page 31

Harrogate Skills 4 Living Centre
Notes to the Flnanclal Statements for the Year Ended 31 AuAust 2024
Taxatlon
The chariiy is a registefed charity and is therefore exempt from taxation.
10 Ir*t8n8lble Ilxed •sset$
Goodwill
Total
Cost
At I September 2023
Additions
291.645
291,645
Al 31 August 2024
291.645
291,64S
Amortisation
At I September 2023
Charge for the year
Ai 31 August 2024
187,486
20.832
208,318
187.486
20.832
208,318
Net book value
At 31 Au8U5t 2024
83.327
83.327
At 31 August 2023
104.159
104,159
Goodwill arose on the purchase of Brackenley Care home. It is operating from leased business premises. The assets
and contra¢15 were purchased.
11 Tan8lble fixed assets
Land and
buiidinÈs
Furnlture
and
equipment
Total
Cost
At I September 2023
Addltions
2,057,362
336.994
52.235
120,9331
368,296
2.394,356
52,235
120.9331
2,425,658
Disposals
At 31 August 2024
2,057.362
Oeproclatlon
At I September 2023
Charge lor the year
Eliminated on disposa15
At 31 Au8ltst 2024
248.919
$0,087
211.9S3
35,180
119.5601
227.573
460,872
85,267
119,5601
526.579
299.006
et book value
At 31 August 2024
1,758,356
140,723
1,899,079
At 31 Au8USt 2023
1,808,443
125,041
1,933,484
Included within the net book value ol land and buildin8s above is £1.635,95912023- EI,673,8551 in respect of freehold
land and buildin85 and £122.39712023 . £134,590) in respect of leaseholds.
Page 32

Harrogate Skllls 4 LNing Centre
Note5 to the Flnanclal Statements for the Year Ended 31 August 2024
12 Oebtors
2024
2023
Trade debtors
Prepayments and accrued income
Other debtor5
53.126
39.452
26.674
48.879
5,461
81,014
7,432
ioo,oio
13 Credltors: 4mounts fJllln8 duq wlthln one ￿•r
2024
2023
Bank loans
12.056
13,055
24.816
41.235
51,105
Trade creditors
Other toxatlon arml 50clal securlty
Other Credltors
43,707
46,656
59.248
A¢¢ruals and deferred income
103,967
133,590
265.634
263,801
Creditors due wlthin one year includes the followin8 Ilabilities, on whlch securlty has been 8iven by the Charity.,
1024
2023
Charlty Bank
12.056
13.055
The loan 59 secured by flxed char8e on the buildln8s on East Parade. North Park Road ind Narth Barn. and a floatin8
char8e over all other èssets.
There was no grant income received durini the year that relates to the followlnl p•rlod.
PaEe 33

Harrogate Skllls 4 Livtng Centre
Notes to the Flnancial Statements for the Year Ended 31 August 2024
14 Credlton: amounts fall1￿ due aftei one year
2024
2023
8ank loans
891.286
902.343
Creditors amounts fallin@ due after more than one year Include5 the following liabillties. on which seojrity has been
given by the ¢harity'.
2024
2023
Charity Bank
891.286
902,343
The loan is secured by fixed charge on the buildings on East Parade. North Park Road and North Barn. and a floating
charge over all other a55et5.
Included In the creditors are the followlnÈ am￿nts dut after more than fNÈ years..
Included wthin long term Creditors is a loan Irom Charity Bank of £891.286 repayable by 288 rnOnth￿ installment5 of
E7,248.69
Interest is char8e¢J at a rate of 3% above Bank of En8lènd 8ase Rate
The arnount payoble after five years 15 £822.83612023- £845,060)
IS Lease Commltments
mon￿a￿ella￿e operatlng lea5e5 under l year
2024
2023
8ra¢kenley
Café
48,0
22,450
70,450
22.450
70.450
NoTr<ancellable operatlng lease5 ljetween l and 5 years
2024
2023
8fackenbey
Cafe
192.OtM)
89.81
281.800
192.000
89.800
281,800
Nonrfancellable operatlnl lease5 o¥er S years
2024
2023
Bratkenley
Café
48.0
67.3SO
115,350
33.675
33.675
Page 34

Harrogate Skllls 4 Llvlng Centre
Notes to the Financlal Statements for the Year Ended 31 August 2024
16 Funds
Balance at I
September
2023
Incornln8
fesources
R•sourc•J
expendèd
Transfers
Balance it 31
August 2024
unrest11rt￿ funds
General
Total unrestrlrted funds
1,114,193
1,114.193
2,430,457
2030,457
12,542,762)
12,542.7621
1,001,888
1,001,888
Restrlcted funds
IGen Trust
Power to Chan8e Grani
WAV F￿ndraIsIn8
Other Grants
Total f•Strlcted funds
25,150
125,1501
14.0001
15,5991
14191
135,1681
2,577.930
172.OOD
7,060
168,000
1,911
481
450
900
26,500
2,456,957
179.060
1,293,253
170.392
1.172,280
Total funds
Balance at I
S¢piember
2021
In¢omlni
resouicei
R*sour¢e$
•xp•nd•d
Transfers
e•lanc8 at 31
Auiust 2013
Ilnrestrlrt￿ lunds
General
Total uniestrlrted fundi
R•strlcl&d lunds
iGen Trust
Power to Change Grant
SEIF
1,194,007
1,194,007
2,255,910
2,2S5,910
12,335,724)
12.335.7241
1,114.193
1,114,193
21,653
121,6531
14.LMJOI
16,9991
17,7501
140,4021
2,376,126
176,1XO
172,000
7,060
14,059
7,750
43.462
2 299,371
Oth•r Grants
Total restricted fund5
Total lunds
176,000
1,370,007
179.060
1,293,253
Power to Change Gfant wa5 received In Oecernber 2016 to SUPPOrt Ihe pur¢hase ol griaidene Carehome
The donatlon is depreclaied at 2% strai8hi line
The WAV fundraising income was used to pur¢hase the wheel¢h8lr accesslble vehlcle. Thls is depreclated at 20% reducln8
balance basls. The fundralsin8 did nol cover the lull c05t af the Car purchase and lund5 contlnue to be raised.
Grants from IGen Trusi and other 8rants were all received to 511PPOrt people in work. Resource5 were fully expended
in the yeaf
Page 35

Harrogate Skills 4 Living Centre
Notes to the Flnanclal Statements for the Year Ended 31 August 2024
17 Analysis of net asset5 between funth
Unrestrirted Rèstridèd
fvnds 2024 funds 2024
Total funds
2024
Intangible fixed a55ets
Tangrble fixed assets
Current assets
83,327
1,728,687
346.796
1265,6341
1891.2861
1.001.890
83.327
1.899.079
346,796
1265,6341
1891,2861
1.172,282
170.392
Current liabilities
Creditors over l year
Total net assets
1?0,392
Unre5tri¢ted Restricted
￿t￿S 2023
funds 2023
Total fvr￿S
2023
Intangible fixed assets
Tan8ible fixed assets
Current assets
104,159
1,754,424
421.754
1263,8011
1902.3431
1.114.193
104.159
1.933.484
421,754
1263.8011
1902.3431
1.293.253
179.060
Current liabilities
Creditors over I year
Tot¥1 net assets
179.060
18 Analy51s of net f4Fnds
Balance at I
September
2023
Cash flow
Balance at 31
August 2024
Cash ai bank and in hand
340,740
113.0551
1902,3461
1574.6611
1100,9271
999
239,813
112,0561
1891.2891
1663,5321
Oebi due within one year
Oebt due after more than one year
Net debt
11.057
188.8711
Balanc• at I
Septefflber
2022
Cash flow
Balance ot 31
Au8USt 2023
Cash at bank and in hand
486,126
126.1731
1598,6431
1138.6901
1145,3881
13.118
1303,7001
1435.9701
340,738
113.05SI
1902.3431
1574.6601
Oebt due within one year
Oebt due after more than one year
Net debt
19 Capltal Commltfflents
There were no unfulfilled capltal comrnltments
20 Related party transac￿on$
There were no related party transactions in the year12023- nonel
Page 36