REGISTERED COMPANY NUMBER: 04498986 (England and Wales)
REGISTERED CHARITY NUMBER: 1147911
Ti ir bfTrre * ￿rr%
AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
FOR
PENNINE MAGPIE
Walter Dawsoi) Et Soli
Cl)ai'tei"ed Accounranrs
First Floor, Unit 12
Pennine Business Park
Longbow Close, Bradley
Huddersfield
West Yorkshire
HD2 1GQ

PENNINE MAGPIE
CONTENTS OF THE FINANCIAL STATEMENTS
Page
Report ol the Trustees
Report ¢f the In¢ependent Audltors
8 to 11
Statement of Flnar¢clal Actlwties
Balance Sheet
Cash Flow Statement
14
Notes to thÉ* Cash Flow Statement
15
Ntrtes to the FinaftcTal Statements
16 to ??

PENNINE MAGPIE IREGISTERED NUAIBER: 04498986
REPOt(T OF Tt4E I RUSTEES
The trusiees who are also diyectors of the charity for the purposes of the Cow.paiiies Act 2006, present their repori
with the financial staternent5 of the charity for the year ended 31 December 2024. The trustees have adopted the
provisions ot Accouiitii)g aiid Reporting b5, Ciarities-. Statei)ient ol Reconime1ded Pr8ciice applicèble to chai.i¢ie5
pi"eparing tlieii. accouiits in accordance witli tlie Finaiicial Reporiing Standard applicable in the UK aiid Republic of
OBJECTIVES AND ACTIVITIES
Objectlves and Alms
Tl)e objects of the compaiiy al'e to bw)efit voiing perstsns and adults witli special needs tlirough rl)e provisioii of
Ii'aiiiing, peisonal dek'elopinc-nt ac Ilvlties alic suppori sei'vices 10 pi ovide Lhe Skills, confioence aiid infi a5ll-UCture
f•r in l?i¢p A rhnrp in<4pnpnA*nr Ii)A fi plfilliiio l?fp witliin rh• rnmini Inifii
Slgniflcant Actlvltles
The Charity is established io Denelit young people and adults with special needs. This is achieved by the provision ol
training and oiher facilities to enable Such persons to acquire skills, confidence and the infrastructure necessary for
Iheim to live a niore independenl and fulfilling life within the community.
Publlc Benefit Statemént
Tlie trustees have coimplied with the duty in Sec 17151 of the Chai-it7e5 Act 2011 to have due regard to the guidance
contained in the Charity ComThi55ion's general guidance on public beriefit when reviewing its airn5 and objectives and
in plani)iiig lis future activities. Iii particular. Ihe trustee5 consider how planned activities will (Ohlribule to Ihe airns
2nd nhjpctivpÉ rhey havp rpt. Thp rhRfltahlp
-rtivity fnriitp* nTh <iipwrF7nv all soijno ppryplp Hnd aAiiltq tn fiirthgr thp
charitable purpose fcK public benefit.
Page 1

PENNINE MAGPIE IREGISTERED NUMBER: 044989861
LPORT Of THÈ TRUSTEIS
STRATEGIC REPORT
Achievements and performance
Charltable actlvltles
Membership & Sei'vices
The Dav Sei'%'ice delivered 79. 524 hours of 5uDport tlc.oss the vear. TFie Outreach Service delivered 20.222 hours of
SUPFort, including..
97 regular evening and weekend sessions.
Moi?tlily eveniiig aciivities, sucli as group niea15 Out aiid bowling.
nnp-tn-nno ni Iti"03rh £1 Innnr* PT)B41ino IApmhfvr¢ tn x*rp¢¢ ihp rnmii)I Initii At)A tAkp nxrt in Arriviiipg n+ trhpit. rhnirp
C(Mnmunity Links & Engagemeiit
We continued to build strong £owv)munity links with other d15ability.related charities across Caldei"dale, ensu1.ing
collaboration and shared opportuniiies. Magpie Movers also perforined ai events across Calderdale, showcasing
Mer￿)erS, creativity arnd talents while raising awarene55 of learning dI￿bIlItIeS in the wider community.
Staffing & Leadership
In 2024, Magpies sirengihened its leadership team wirh the appoThntinent ot a new Operations Manager in Aprll and a
new Chief E*pciJtive OffTrer in Febriiary, pronoted f rom the Dppiitv (En role. The:.e rhJngps hav<k prnvidpd orpater
Stability Support as the organisation continues to grow.
The organisatiotb a150 benefilted froTh a period of staff stability, with very limited Lurr)over. This continuity has
ensured consistency lor Members and supporced ¢l)e dellvery of high-quality services across Ihe year.
Staf( Pay Cost of Living
The Tru5tee5 recognised the ongoing Impact of the cost of living on staff. In line with changes to the National Living
Wage, stall pay was reviewed and adjusted to maintain fairness and parity across the organlsèrion. Trustees remaln
committed to ensuring salaries are iompetitive within the sector, siistainable for the charity.. and aligned with
Magpies. values of fairne55 and resp￿1.
Mènagemeni Remuneration
The Trustees are responsible for setting the pay and remuneration of the charity's senior managemertt tearn. Salaries
are reviewed annually to ensure they remain fair, transparent, and in liiie wth the responsiblllties of each role.
In deteftnining pay levels, Trustees consider:
Market Valve
benchmarkin8 against comparable roles in the charity and social care sectors io ensure salaries
iemain conitEtitive and oppropi"iate.
Affordability - ensuring thal salary decisions are 5U5tainable and proportionate to the charity's incotne and finaTrcial
position.
Retention and Recruitment
recognising the need to attrèct and retain skilled leader5 capable of delivering
high-qiiality services for Meinbers.
Charity Value5
ensuring that remuneration reflects Magpies. Commitment to fairness: responsibility, and
stewardshlp of charitable funds.
Premises & Faciliiies
Page Z

PENNINE MAr￿lE (REGISTERED NUMBER,, 044989861
RiPi)R I VF T14E TRUSTEES
Our curreiit pretnises are operating at a high lei'el of occupancs,, and securing a 5Ultable new pi-operty continues io be
a priority for Trustees. The search for either land or a building to purchase and adapt has been challengins. wit￿,
Iiii)ited viable opiions in tlie curi'ent n'ai'ket.
li) ?n?A
raiiqe of tiios and OPDOI'tiiiiities clVIL il¢ible to Meinbei-s.
Flnanclal revlew
Financial p051tio
Fiiiance5
The net incoiiie for the year was 114,682, ccmprising 113,682 unrestricted funds and £1,000 restiicted funds lafter
ti'ansfei'sl.
The primary funding SOLJrces remain Member fee5, SUPPOI"ted direcity or via Local AuthoriLy and Health Service
funding. Sniall-scale fundraising activities, such as coimmuniiy evenls, contlnue to raise awareness of Magpies as well
a5 additional funds.
All resources are directed toward supporting atid delivering sernices for our Members. Staffing remains our largest area
of expenditure, with Enablers providing the direct Support that enables Member5 to develop new skllls, byild
Ii"iend5hlps, and access opportunilies iii the commiinity.
Reserves pollcy
Reserves Policy
The Trustees maintain a reserves policy of holdiiig betweeii three and six montys of running costs lo ensure finaicial
stability. The designated building fund remains at £750,000.
At year end, the charitys fr￿ reserves, excluding fixed asset5, Stood at £1,157,683. After deducting designated funds,
this leaves £407,683.
Key Risk5 & Challenge5
The Trustees continve to identlfy several key risks facing the ¢hariry, which are fflonitoied closely throughout the
year.
Premises
Our current premises are operaiins at a high level of occupancs,, and securing a 5Ultable new property contlnues to be
the priiiclpal straiegic risk. The search for either laiid or a building to purchase and adapk has been challenging, with
litnited viable Option5 in the current markei.
Financial Pressures
Extemal fiv)tinclal pi-essures present ongoiiig challenges. Rlsinq costs of utilitie5, Increas￿ in ihe National Livin£ Wage,
and change5 to National Insurance will add to operational c05t5 in 2025 and beyond. While pay awards are essential to
supwrt recruitment and I"eieiition, they also increase runiiiiig cost5.
Investment Returns
Interest rate5 on reserve5 held throukh investment platforins have begun to decline, reduciiig the income generated
from savings. This trend, combined with inflation3ry pressures, presents additional challenges in maintaining
long-term financièl stobility.
Page 3

PENIqINE AIAGPIE (REGISTERED NUMBER. 044989861
REPORT OF ThE TRUSTEES
STRATEGIC REPORT
Future plans
Premises Search
Tl70 2rni iiritiDD
nr l?nA tho Thrinritii Triirt￿r >i!A tp?
will contiiiue to actik'èly explore options wilhin a challenqinq propei'tv Inarket. with the aim of securii)i a lonq-tei-m
home that meets curient and fulure needs.
Seiv',¢e Qualily & Meinbers
>intxinina gn(+ pnh3nr?no Ihp nii2liti.' nf %priiir<s fnr Miill tpn)xin rpntYAI Thig inrlTirfk¢ rni)riniiin0 pfi nffpi.
wide range of activities, ei)suring services are shaped by Member feedback, and adapting provision to meet individual
needs.
We will also continue to sLren£then community partnerships and provide further opportunities for Magpie Mover5 to
peiforin across Calderdale, proinoting inclusiDn and raising awareness of the talenis and creaiivity of adults willi
learning disabilities.
Staff Development & Training
Inve5¢meni Sn stati trainlng and pi'ofessional development will contiiiue, ensuring Ihe team is equipped viith the skills
and knowlÈsdgr* tn mpetr the need% nf boih riirr•nt 3nd lijti Irp Alpipb¥trg.
Financial Sustainability
The Trustees will maintain close oversight of fiiiancial performance, wth particular focus on the pi'essures of inflation,
changes to the Natiimal Living Wage, and reductions in investment return5. Safeguarding reserves and ensuring the
harity'5 long-term SLStalnability wlll remain a key priority.
STRUCTURE. GOVERNANCE AND MANAGEMENT
Goyerninq documént
The charity is controlled by its ¥overnin¥ document, a deed of trust, and constitutes a limiled company) limited by
gubranree, as defined by the Companie5 Aci 2006.
Structure, governance and management
Goveming document
The chanty IS Controlled by ils governing document, a deed of trust, and constitutes a limited company, limited by
guarJntee, as defined by the Cornpanie5 Act 2006.
The charity is a comparby liffliied by guaranree and wa5 formed on 30 July 2002. It Is govemed by a niemorandurr. and
articles of aSSOCiaEion. New articles were aéopied by a special resolution on 8 March 2012 as amended by a Special
resolution on 6 June 2012. The liability of the rnembers in the event of the company being wound up 15 limited ¢0 a
suffl not exceeding 110.
Indwtion and training of new trustees
The Board consists of a minlmum of 3 trustees with no maxlTr)UlTI. One-third of all Irustees lon a rotational basis.
longest Serving deemed to retire firstl who have held cffice Since the last Annual General Meeting IAGMI, plus all new
appointments retire at the next AGM. Retiring tru5lees are eligible for re-appoii)Iment.
New tru5tee5 are recommended for appointment by the exisling Erustees. Meinbership of Pennine Magpie is open to
any individual or organisation provided that, in the opinion of the tK)ard, they do not present a conflict to the best
interests of the Charity.
Page 4

PENNINE MAGPIE IREGISTERED NUMBER: 044989861
REPORT VF THL TftU5TEES
REFERENCE AND ADMSN15TRATIVE DETAILS
Registered Company number
04498986 (Epgland and Wales!
Registered Charity number
1 1*$701 1
Registered office
Uf)It 15 Calderdale Business Park
CILIL) Lai)e
Haliiax
Wp<* Yrf4rk¢hirp
HX2 8DB
Trustees
J P Wesl ITreasuI'erl
Mi's J L Core (Chairl
Ms L Morgan (appointed 29.5.241
M5 L Buick (resigned 18.2.241
Company secretary
M B Reynolds
Auditors
Waller Dawson & Son
Chartered Accountants
Firs1 Floor, Unit 12
Pennlne Business Park
Longbow Close. Bradley
Huddersfield
West Yorkshire
HD2 1GQ
Page 5

PENNINE MAGPIE IREGISTERED NUMBER.. 044989861
REPOF(T UF THE TRbS I EES
REFERENCE AND ADMINISTRATIVE DETAILS
Bankers
atioi)al Westminster
8 Mai'ket Place
HD12AL
5hawbrook Bank Lfinited
Liilea Mouse
war.ley Hill EusitEss Pai k
CM13 >BE
The Charity tsank Limited
F055e HDuse
182 High Street
Tonbridge
TN9 1BE
Flagstone Group Ltd
1st Floor. Clareville House
2h-27 Oxendnn Strpet
london
SW1Y 4EL
STATEMENT OF TRUSTEES. RESPONSIBILITIES
The trustees (who are also the directDfs Df Pennine Maqple for the purposes of company lawl are responsible for
preparing the Report of the Trustee5 and the financial 5tatement5 in accordan¢e wth applicable lavi and United
Kingdom Accounting Standards (United Kingéom GenÈr311y Accepted Accounting Practicel.
Compai)y law requires the trustees to prepare financ?al statemenrs for each financial year which give a true and fair
view of the state of affairs of the charitable company and of the incoming resources and application of resources,
including Ihe income and expendiiure, of Ihe chariiable c¢mpariy lor tha¢ period. In Pfep3ring those financial
5tatetnentS, the trustees are required to
select suitable accounting policie5 and then apply them consistently;
observe th& melhods and principles in the Charity SORP-
make judgements and estimates that are reasonable and prudent.,
prepare the financial statemeiits on the goiiig concern basi5 unless it is inappropi-iate to presijine that the charitable
company will continue in business.
The trusiees are responsible for keeping proper accoiinling records which disclose with reasonable accuracy at any
tiwne Ilie financial position of the charitable company aiid 10 enable theffl to ensure tliat the fi17ancial staleirents
comply ￿th the Conpanies Acl 2006. They are also responsible for safeguarding the assets of the chai'ilable company
ané hence for taking reasonable steps fDr the prevention and detection of fraud and other 7rre8ulariLies.
In so far as the triistees are awai'e..
there Is no relevant audlt lrtformatlon of whlch the charltable company's audltors are unaware: and
the trustees have taken all steps that they ought to have taken to il)ake themselves aware of any relevant aLldit
inforniatioi) and io establish that the auditors are aware of that information.
Page 6

PENNINE MAGPIE IREGISTERED NUMBER.. 04498986
EFOitT Ok TliE I kUSTtlS
AUDITORS
The auditors, Walter Dawson & Son, will be proposed for re-appDintment at the forthcoming AnnLal GeTrerol Meeting.
Rei)ort ol the trustees, incoi'poi'atiiig a slraiegic repoi'i, approved by order ol the board ot trus-ees. as the company
diieciors, on JO Septeinber 2(,25 aiid sigi)eth on the btsai'd's behalf by..
1¥11'S J L Core . Trustee
Page 7

REPORT OF THE INDEPENDENT ALJDITORS TO THE MEMBERS OF
Opinio
We have audiled th= financial statement5 of Pennine Magpie (the 'charitabte cotnpany I for the year ended 31
Deceml)er 2024 which coinprise the Statement of Financial Actiiyiies, the Balance Sheet, Ihe Cash Flow Siatwneni aild
notes to the financi31 statemeiits, including a summary of significant accounting policies. Tlie financial repoiting
fra￿eWOrk that h35 been applied iii their preparation 15 applicable law and United Kingdom Accounting Standards
Illnilgd Kinpdnm fipn•rxlly Arrppred Ar.¢.niJnting Praetlf.pl.
qive a li.ue aiid (air view of the state of the charitable coniDanv'5 af fail's a5 at 31 December 2024 aiid ol it5 incoTrine
resources aiid application ol resouice5, including it5 iiicome and expendilui"e, lor the year tS)en ei)ded',
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and
h2ve been pi epared in acccrdance with the reqiiirements of the Companies Act ?006.
The l)i)aiicial stateiiienis ol ikie Chai'ily for. tl)e year ended 31 Deieiiibei 2022. wei'e Ul7<iiidiied, bui wei-e subject io an
IIIDtt fnmmi Irrniin+*rnrix rin ieri th?*
examiner found tnate5.ial coiicerns 111 connection with the examinaiion.
a515 for opinion
We conducted our budit in accordaiice with Interiiational Standards on Auditing IUKI I15As IUKII and applicable law.
Our responsibilities under those standards are further described in the ALJditor5' responsibilities for the audit of the
fii)ancial stateinei)ts section of out. repori. We are independeiir of the charitable cr)mpAliy in accordance witli the
ethical requirements rhat are relevant to oiir audit of rhe financial statements in the LIK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical re5ptslisibilities in accordaiice with these requirements. We believe
that the audit evidence we have obtained is sufficient atbd appropiiate to provide a basis for our opinion.
Concluslons relatfng to golng ccncern
IrTr auditing the finaftcial staten)ents, Ive have concluded Ihat the trusrees. use of the goirig concern basis of accounting
in the prephi'atioii of the financial statements Is appropriate.
Based on the work we have performed, we have not iclentiiied any material uncertainties relatino to events or
condition5 that: 1ndl￿d￿allY or collectively, tnay cast significant doubt on the charitable cofflpany'5 abilTrty to continue
as a going concern for a period of at leasl Iwelve months from when the fii)ai)cial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Other information
The trustees are responsible lor the other information. The other information comprises the information included in
the Ai7nual Report, othei- than the financial statement5 and our Report of the Independerjt Auditors thereoii.
Our oplnion on the financlèl statements does ntst cover the other information and. except to the extent otherwise
expLicitly stated in our report. we do nol express any forin of a55urance conclusion therwn.
In conneclion with our audit of the financial statements, our responsiiility is to read Ihe other informatiorb and, in
doing so. consider wherher the other informatloll Is marerially inconsisreiit wfjth the financial staiements or our
knoviledge obtained in the audit or otherwise appear5 to be Tnaterially misstated. If we identify Such tnaterial
inconsisieniies or appareni malerial Inissiaieinenis, we are reouired 10 deiermine wheiher Ihis giyes rise to a
material misstatement in t17e finar)cial statements tlienselves. If, based on the work we have performed, we conclude
that there is a material missiatement of this other Inforniation, we are reoulred to report that fact. We have nothlnq
to report li) this regard.
Page 8

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
Opinions on other matter5 pres¢ribed by the Companles Act 2006
In oui. oi)ii)ioi), based on tlie woi-k underiakeii 15) the cou¥5e ol the audit:
the inforinaiion given in the Report of the Ti"u5tees for the financial year for which the financièl statements are
prepared 15 consistent wlth the financial 5tatements', and
Ihp Rppnrt nf TriJ%tpps hH% hÈpn preparpd in Arrnrdxnrp ivith applir.lhlp lègxl rpfjiiirprnpnti.
In tlie light of the knowl?doe and ui)derstBI?dii-,g af tlie charitable COmDaliV and its eiiviron1i7ent cbt3ined in thg cDurse
of ttrie audit, we have not identified matei.ial misstatements in Ihe Report o( the Tlustees.
We have nothing to I'eport in respect of the lollowing matter5 where the Companies Acr 2D06 requires us to report to
yoti if, iii Oul OPlTri)on=
b1711ches iiot visileJ by us,. ?1"
the financial stateii)ents arè t)ot iii agreemeiit with the accounting record5 and reEuri)s' or
certain disclosLJres of trustee5' reinuneration specified by law ai"e not made; or
we have not received all the information and explaiiations we requlre for our audit.
Responslbllltles of trustees
As explained more fully in ihe Stateii)ent of Trustees, Responsibilities, the trustees Iwho are also the directors of ihe
charitable company for the purpose5 of company lawl are I"esponsible foi. the preparatlon of the financial statements
and for beiii8 sat15fied that tl)ey give a true and fair view, and for such iiiterndl control as the trustees determine is
nece55ary to enable the preparat7Dn of financial 5taternents that are free from rnaterial mi5Statetnent: whelhei due to
fr3iid hr arror
Ili Preparing the flnanc?al statements, the trustees are resporslble foi. assessing the charitable company's ability to
continue as a going concern. disclosing, as apolicable, matters related to going concern and u5irTrg the goirig concern
basis of accounting unless the trustees either intend to liquidate the charitabLe company or to cease operations, or
have no realistic alteinative but to do so.
Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
Our responsibilltie5 for the audlt of the financial Statements
Our objectives cire to obtain reasonable assijrance about whethei. rhe flnancial siaten)eiiis as a whole are free froin
material misstatement. whether due to fraud or error., and to issue a Report of tlie Independent Auditors that includes
our opjnion. Re350nable assurance is a high level of assurance. but is not a guarantee that ali audit condiicled in
c.r£)rdRnrp %'iith I£A% ILIKI will xlwAys dptprt a mxtprixl mi5EtAtpm?ftt ivhpn it PXT8t%. Mi44tAtÈrpnts rAn 3riEP frnm
fraud or errcr and are considered fftaterial If, individiially or In the aggregate, they could reasonably be expected to
The extent to which oui- pr¢xedures are capable of detecting iiregularilies: including fraud is detailed below:
Our approach to idenrifying and asses<ing the I'i5k of material TrIj55taterr￿nt in i-espect of irregularities. Including fraLid
aiid non-compliai)ce iyitl) laws and I'egulations, was as follows:
capèbilities <Jl)d skills to ideiitify 01 I"ecogiii5e i)oii-compliaiice with applicable laivs and 1"eg￿LatIons.
we identified the laws aF)d regulalior)s applicable to the cDiiipany through discussioi)s with directors and orher
managen)ent, and foriH oui" commerci31 knowledge aiid experieFice of the sectcsr.,
we focussed on specific laws and regijlations which considered may have a dii-ect material effect on the financial
5t3tements or the operations of the company.. including the Companies Act 2006, taxation legislation, data protection:
aiiti-bribery, employment. environmental and health and safety legislation.,
we assessed the extent of compliance with the laws and regulations identified above thiough Inaking efioulrles of
tnanagement and inspecting legal correspondence. and
identified laws and regulation5 were communlcated wlthin tlk audlt team regularly and the team remaiiied alert to
instances of non-compliance throughout the audit.
We assessed the susceptibilit5' of the conipany's financial statements to n)aterial misstatemeiit, including obtaining an
Understand1r￿ of how fraud might occur, by..
making enquiries of management a5 to where they c¢Jnsidered there wa5 a susceptibility to fraud, thelr knowledge of
actiial, suspected and alleged fraud; and
considering the internal cotbtio15 in place to tnitigate ri5k5 of fiaud and non-compliance with laws and regulations.
To 3ddre5S the risk of fraud through management bias and overide of controls, we..
performed analytical procedures to identify any unusual or unexpected relatlQnship5-,
tested journal entries to identify Linusual Iransactions-,
assessed whether judgements and assumptions made in determining the accounting estimates Set out in note 2 were
indicative of poLential bias- ajd
investigated the rationale bèhind significant or unusual transactions.
In rÈspon5e tE> the risk of irregularilies and non-compli3nce with laws and regulations, we designed procedures which
includcd, but v¢ci-c not limited to..
agreeii)g finaiicial siaiemenl disclosures to underlying suppoi.ting documentation.,
reading the minutes of meetings of those charged with governance-,
enquiring of Inanagement as to actual and potential litigation and claims. aiid
reviewing correspondence HMRC. I'elevant regulators including the Hpalth and Sa(eiy Execurive, and the
company'5 legal èdvi50rs.
There are inherei)t limitations in our audit procedLJre5 describèd above. The niore I'emoved that laws aiid regulations
are from financial transactions, the less likely it is that we would become aware ol non.compliarJce. ALJditinq
standards also limit the audit procedure5 required to identify non-compliance witl) laws and regulations to enquiry of
the dii-Ector5 and ather rnana8ement and the inspection of regulatory and legal correspondence, If any.
Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
Materi31 misstatements that arise due to fraud can be harder io detect than those that arise from error as they may
ifivolve delibeiate concealment or collusion.
A further description of our re5ponsibilitie5 for the audit ol the flnancial statements is located on the Flnanciol
Reporting Council's website at www.frc. org. uk/aiiditDI'sre5poiisibilities. Thi5 description forms parl of our Reporl of
thp Inrtpppnrtant Aiiditt)r%.
Tliis I'eocH't iE Inadè solelv to the cliariiahle comn31)v's membeiE
a5 a bodv. iii accoi"daiicÈ with CiaDlei" 3 of Pèrt 16 of
the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company'5
members thLL8e IT)atiers we are required to State Lo them in an auditors, report aid for no other Njrpose. To the fullest
extent permitted bs1 law. we do not accept or assume responsibility to anyone other than the chaiitable company and
the chai"itable coi))i)any s Irembers as a body, toi" oui. audlt woi'F.', loi. Ihis repoi"t, 01 foi. thÉ opiiiiDI)s we hove fjoi'ined.
J Rlchard Hall (Senior Statutory Audit￿ I
for and on behalf of Walter Dawson & Son
Chaitered Accountbnts
Ftrst Floor, Unit 12
Penriine 6u5ines5 Park
LonEbow Close, Bradley
Huddersfield
Ivest Yorb-hire
HD2 1GQ
30 September 2025
Page 11

PENNINE ￿GPlE
S i A I EAIENT OF FlI4A14CSAL ACTIV iTiES
2024
Toial
fund5
2023
Total
funds
Unre5trlcted
funds
Restricted
funds
Notès
INCOME FROM
Dnniltinn4 and
1 77A
?..776
Charlrable actlvlrles
Support Seimces
Out of Hours Support
Studei-lt Eveiit5
1,104,852
413,582
1,)47
1,104,852
413, 582
1,053,457
496,796
I,J61
Other trading activities
277
40.895
1,562 729
277
40.895
1 ,563,7£9
559
22,738
1,581 922
Total
EXPENDITURE ON
Charitable activities
Support Serrfices
1,549,047
1,549,047
1,351.632
NET INCOME
13,682
I,Ix)o
14,682
230,290
RECONCILIATION OF FUNDS
Tot31 funds brought forward
1.322,138
5,352
1,327,490
1,097,200
TOTAL FUNDS CARRIED FORWARD
1 335 820
1.342 172
1, 327.490
The notes forrn part of these financial 5tatewneiits
Page 12

PENNINE MAGPIE IREGISTERED NUMBER: 044989861
ALA14CE SliEEI
2024
Tolal
funds
2023
Unre5tri£ted
tUWbd5
Restricted
fund5
Tot61
funds
Note5
FIXED ASSE[5
Tanoihlp h%%pt%
1?
17R 117
17R.137
CURRENT ASSETS
Debtor5
Cash at bank and in hand
206,009
996,979
1,202,988
206,009
1.OQ3,331
1,209,i40
241.630
I,Q89.643
1.331,£7i
14
6,352
CREDITORS
145,3051
145,3051
154.3641
NET CURREKt ASSETS
1.157,683
6,352
1,164,035
1,276 909
TOTAL ASSETS LESS CURRENT LIABILITIES
1,335,820
6.352
1,342,172
1,327,490
NET A55Ers
FUNDS
Uni-estricted funds
P.e5tricted f undr
1 335,820
6,352
1,342,172
1,327 490
17
1,335,820
1,322,138
TOTAL FUNDS
1.342.172
1 327.490
The financial statement5 were approved by the Board Df Trustee5 and authorised for i55Je on 30 September 2025 and
were signed on its behalf by..
J L Core Trustee
J P West Trustee
The notes I￿￿ part of Ihese linancial statements
Page 13

PENNINE K4GPIE
CASH FLOVI S I ATEilEH I
FOR THETEArEF￿￿ER 2024
2024
2023
Notes
Cash flows f rom operating activitiès
Casl) genei.ated fi'om operations
22,681
156,414
?? Ag
Cash f Sows from investing actlVTties
Purchase of iangible fixed assets
Interest received
Net ¥ash used iii investing activitie5
1149.8881
142,4911
22,738
119,7531
1108,9931
Change in cash and cash equivalents
in the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting pèriod
186,3121
136,661
1.089,643
952,982
1 003.331
1.089.643
The notes tomi part of these financial statements
Page 14

PENNINE MAGPIE
14OTES 1 O THE CASH FLOb¥ S i A I EMEN I
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPEIi4TING ACTIVITIES
2024
2023
Net income for the reportlng period las per the Statement ot
Financial Activltiesl
14.682
230,290
Deni ecialion chai'ops
Interest received
Decrease/lincrea5el in debtors
IDecr•asei/increase in ci'editor5
Net cash provlded by operation5
22.332
140,8951
35,621
19,a591
22,681
6.182
122,7381
185,0351
27.715
156.414
ANALYSIS OF CHANGES IN NET FUNDS
At1.1.24
Cash f low
At 31,12.24
Net cash
Cash at bank and in hand
1,089,643
1,089 643
1 089 643
86,3121
86 3121
186 3121
1.003 331
1.003.331
1 003.331
Total
The note5 lorm pari of these financial 5tatemeiits
Page 15

PENNINE MAGPIE
IYOTES Ti> 1 14E F114AI4CIAi STATiMElyTS
ACCOUNTING POLICIE5
Bèsis of preparing the flnancial statemeDtS
The financial stèiements of the rharirable con)pany. whic.tt is a put)lic benefit enrity linder FR5 102, have geen
prepar'ed in accordance with the Char'ities SORP IFRS 1021 'Accoiintiiig and Rei)orting by Cliarities.. SLateme'.ii of
Pr?r*irtr r1I2v j* juc
+hp FTn?nr j?1
ReDoitino SLandai"d applicable il) the Uyi ai)d Republic of Ireland IFRS 1021 leffective l Jaiiuarv 20191.. Finaicioi
Repoiting Standaid 102 'The Financial Reporting Standard applicable ith the UK and Republic of Irelai)d' and tlie
Comp)nies Act 2006. Tlie fiiianriol statements have been pi"epared under the historical c05t convention.
Incomln8 resourtes
I l inrnmino rtsfni Irrp< .Irp i-prnvni<tsfl in thp f f?rKslMPi)r 4f Finar)ri?l Arl?i'itipE nnrp tl)p rhpritii h3% •iifiriph)onr
Lo the fund5, It is probable thal tlie income will be receivèd and Lhe amount can be measured reliably.
Where income has related expenditure, the iiicome and related expenditure are reported gr055 in the
Statement of Financial Activitie5.
Interest on deposit funds held is included on an accrual basis provided that the amount car* be measured
reliably by the charity.
Expenditure and irrecoverable vat
Liabilities are recognised as expendltuie as soon as there Is a legal or wnstructlve obligatlon comi))ittiiig the
charity tn that o.xp?nditiir$5. It is prohable that 3 tr3nsfèr of ÉtconDmir bèi)@fits will be reqijirpd in Epttlement
nd the amount of the obligatioii can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under heading5 that aggregate all c05t
related io the category. Wl)ere cosis cannoi be directly attribtjted to pai'ricular headings they liave beeii
Ilocated to activities on a basis consistent with the use of ￿sOurCes.
Support costs comprise those costs which are Incurr￿ directly In support of expendSture on ihe objects of the
charity and include governance cost, flnance and office costs. Governance costs are those costs incurred in
connection with Ihe compliance with con5titutioi)al and statutoryi requireme51ts of the Charity. Ir"recoverable
VAT is chargèd as a cosl against the activity for which the expenditure was incurred.
Tangible fixèd assèts
Tanoible fixed as5et5 C05ting more than 1750 are capitali5ed and inclvded al cost includinj any incidental
expenses of acquisition. Gifted assets are shown at the vblue to the chariiy or> receipt.
Oepreciation is provided on 311 tangible fixed assets at rale5 calcLJlated to write off the cost on a slraight line
basis over their expected useful econornic lives as follows-
Fixture5 aiid fittiii8s- over 5 yeai"s
Eomputei equipment: over 5 years
Moior Vehicles.. over 5 years
Taxatlon
As a charity the organTrsation benefit5 from rates relief and is generally exempt from Income tax and cèpital
gait￿ tox but not (rom VAT Irrecoverable VAT is included int he ccjst of those item5 to which it relale5.
Fund accounting
Unrestricted fut)ds can be used in accordance with the charitable objective5 at the discretion of trustees.
Page16
coiilinued..

PENNINE MAGPIE
NO I E5 1 G I HE FIN￿k4£lAL S i Ai EhlE14TS - CLbiiLiiiueo
ACCOUNTING POLICIES. continued
Fund accounting
Restrlcted funds can only be u<ed tor particular I'w.tricied pui"pose5 Wlthin the objects ol the chaiity-
Resti'Ktions aiise wlieii specified by tl)e doi)01- or whei) Iiiiids ale 1-als￿d foi. pai'ticulèr restricted pui'poses.
FLfl-tl)ei' exDlancltion of the natui-e and puroose of each fuiid Is inclJded in the notes to the liiiaiicial
51aCements.
Hire purchase and leasing commitments
Reiila15 paid under. opei'atirig lease5 are chai ged to the _.iaiemeiit of Pinoncial Ac'.iviiies on a sti'aiglit line basi5
Penslon costs and other post-retirement beneflts
The charitable compaiiy operates a deliiied contributioii peision scheme. Contributions pavable to the
chai-itable companys pension scheme are chai.ged to Ihe Statement ol Financial Activitie5 in the period to
which Ihey reLaie.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid Investments with a short maturity of three
month5 Dr less from the date of acquisilion or openlng of the deposTt or similar account.
DONATIONS AND LEf?AflES
2024
2023
i)onations
Grants
1,776
6.811
5(Kl
Grants received, Tncluded in the above, are as follows..
2024
2023
Other grant5
500
OTHER TRADING ACTIVITIE5
2024
2023
Fundffilsing events
277
559
Page 17
coiiiinued...

PENNINE MAGPIE
NO I ES I O THE FIt4ANCIAL ST￿ I EAIE14 1 S - coiiliihued
INVESTMENT INCOME
2024
2023
Deposlt accoiint intei"e5t
22.738
Ikirntsr ru APIT A 01 r ArTiiirrir
2024
2023
Out ol
Hours
Support
Support
Services
Studcnt
Events
Total
actlvltles
Total
actlvlties
S41Pt)oi"t Service5
OLIt of Hours Support
Sludtiit Eveiits
1.104.852
1.104.852
413,582
1 .053.457
496,796
1,061
551.314
413,582
1,347
1.104 852
413,58i
1.519.781
cHA￿TABLE ACTIVITIES COSTS
Support
Qsts Isee
note 71
Dlrect
Cost5
Totals
Support Services
1 .3Q8,642
240.405
1 549.047
SUPPORT COSTS
Office
C05t5
Govemance
costs
Management
Tota15
Support Services
174.414
60.979
5.012
240.405
NET INCOMEIIEXPENDITUREI
Nel ii)coiiie/lexpei)ditui'el is slated after chai-gingllciedilingl:
2024
2023
Auditor5, remuneration
Audiiors remunerarion
Depreciation owned assets
Hii'e of plant and macpiinery
Other operating leases
5,012
4,ODU
6,182
4,558
22,332
492
Page 18
c￿tIllUed...

PENNINE MAGPIE
O I ES TO THE FINAFiCiAi S i A i iMElitTS - ct)nLinued
TRUSTEES. REMUNERATION AND BENEFIT5
There were no trustee5' remuneration or other benefit5 for the year ended 31 Decernber 2024 nor fDr the year
ended 31 Deceinber 2023.
Tru5tees' expenses
There wei'e no trustees expenses paid for the yeJi- ended 31 December 2024 noi. for the year ended 31
Deceiyber 2023.
10.
STAFF COST5
2024
2023
Wages and salaries
Social securit> cost5
Other pension c05t5
1,205,336
71,976
23,426
1.300 738
1,039,041
64.322
1 .128.505
The average monthly number of employees during the year was as follows..
2024
20?3
Maiiagement
Administration
Support
37
41
20
27
No employees received emolurneiits in excess of £60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
funds
Restrfcted
funds
Total
funds
INCOME FROM
Donations and legacie¢
6,811
500
7,311
Charltable actlvltles
Support Services
Out of Hoiir5 Support
Studeiit Event5
1,053,457
495,796
1,061
1,053,457
496,796
1,061
Other tradirbg activities
Investment income
rotal
559
559
22,738
1 ,581 .922
1.581,422
5CK)
EXPENDITURE ON
Charitable activities
Support Services
1,35D,663
969
1,351,632
Page 19
continued..

PENNINE MAGPIE
NO I ES TO THE Fi14AllCIt4L STA I EMi14 1 S . LQntirJued
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
Restricted
funds
Total
funds
NFT INrnMFIIFYPFNnlTI IRF)
?In.759
IA1691
?Rn ?on
RECONCILIATIOW QF FUNPS
Total fund5 brought forwai-d
1.091.379
5.821
1,097,200
TnTII FI INDA CARRIFrJ FnRWARD
1 I?? 11R
1.777.49n
12. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Short
leasehold
Motor
vehicle5
Computer
equipment
rota15
COST
At 1 January 2024
Additions
Al 31 Decemèer 2024
DEPREfiATION
At l Januai y 2024
Charoe for year
At 31 December 2024
NET BOOK VALUE
AL 31 Deien)bgi 2024
At 31 Decemter 2023
94,526
128,791
114.363
132,350
247,713
36.678
16 $38
374, 358
149.888
524,246
94,526
128.791
120.361
79.953
16,134
96,087
28,937
323.777
22.332
346,109
94.526
122.683
32,813
6.108
151.626
20.403
7.741
178,137
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade debtors
Other debtors
Accruals
Prepayments
158,726
4,819
8,273
34,191
206.009
180,039
28,738
13,446
19,407
241.630
Page 20
coiitinued...

PENNINE MAGPIE
kio I ES 1 O THE Fi14A14¥iAi S I ATEMENTS Lulilllluèa
14.
CASH AT BANK AND IN HAND
Royal
Mencap
Society 1
Geheral
fusi
Buil¢Jing
lund
Casli in hand
Bank deposit account
Notice deposit account
Total
183
114,915
4,631
iyu,uuu
750 000
246.979
2024
Z023
Roval
Mencap
5ocitrty 2
Total
lunds
Totèl
fun¢fjs
CFFC fund
Cash in hand
Bank deposit account
Noiice deposit accoui)t
Total
',83
121.267
881 881
1.003 331
392
247,373
841 878
1 089 643
721
1.000
721
1 .000
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditor5
Social security artd other taxes
AccrLSed expenses
7,549
2Q,359
10,957
20,773
45.305
LEA51NG AGREEMENTS
Mininium lease paynienls under non-caricellable opel ating leases fall due 05 follows=
20Z4
2023
Within one year
Between one and five years
19,901
17,023
14.280
31 .303
41.323
Page 21
contii)ued...

PENNINE MAGPIE
NO I ES TO I FSNANCIAL S i A I EME14 15 - continued
17. MOVEMENT IN FUNDS
Net
movèment
in funds
At
31.12.24
At1.1.24
Unrestricted funds
General fund
1Suilding luna
572,138
lyu,uuu
1,322,138
13,682
585,820
i)u,u
1,115,820
13.882
Restricted fund5
Roy'ol IILepcap JtsCIEty 1
Roval Menc8D Socieiv 2
CFFC fund
4,631
721
4.631
721
1,000
6,3 Jf2
1 342.172
1,000
I,JOO
14.682
TOTAL FUNDS
1.327 490
Net rnovement in funds. included in the above are a5 follows:
InCO￿lA£
resources
Resources
expended
ovement
in funds
Unre5trlcted fund5
General fund
1. 562.729
11.549,0471
13,682
Re5tdcted funds
CFFC fund
1,000
1.000
TOTAL FUNDS
1.563 729
1.549 0471
Comparatives for movement In funds
Ilet
movement
in fund5
At
31.12.23
At 1.1.23
Unrestritted funds
General fund
Building fund
341.379
750,000
1,091.379
230,759
572,138
750,LY)O
1.322.138
230,759
Restricted funds
Royal Mencap Society 1
Royal Mencap Society 2
4,880
941
5,821
1 .097 200
12491
12201
14691
230.290
4,631
721
5,352
1.327,490
TOTAL FUHDS
Page 22
coiILiiiued.

PENNINE MAGPIE
Q I ES TO THE Fli4AlyCiAL S i A I EME14TS . Ltsi'iLinued
17.
MOVEMENT IN FUNDS - contlnued
Comparative nel movement funds, included Tn the above are as follows:
liicoming
rpqniirr
Re5011rce5
Movetnént
in fiinrf£
Unrestricted funds
General fund
1.581,422
11,350,6631
230,75
Restricted funds
Roval MencaD Socielv I
Royal Mencap Society 2
IqHP Wdl <5 Foi Jiii
12491
1?201
15001
1969
1 351.6321
12491
12201
500
500
1.581.922
14691
230.290
TOTAL FUNDS
Restricted Funds
Fund Name
Royal Mencap Society 1
Purpose of restriction
Towards mixed abilitv fo)tball
Towards the 'Let's ge( digital, prograrnme for organi5ationa'.
dipitèl nppdt. ?r)d fnT Bn pqiiir)mpnl hiirEary fnr momhprs t
acc855 new technology aFtd Inci-ease their digTtal skills
Towards levellins and I'efurbishing the gai.den flooring
Royal Mencap Society 2
NHP Ward Foruin
Dèslgnated Funds
Fund Name
Buildiiig Fuiid
Purpose of de51gnatlon
Funds set aside toward the purchase of a Milding
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 23

Tliib JuLLiiii¢iII w ¢15 1i¢lii, ej-ed Usiiig) eleLIL OiilL LOlllllIlllliL dli011s <ll'icI aii(li¢i ItlLcil ed iij
1LCOI-daiiLe witli the registriir's niles relcltiiigr to Llecti-onic form, aiitliciitlcl¢ tion and
iiiaiinei- of delivery iiiidei" ,%ectioii 1079 of tlie C'oiiii?aiiies Act 2006.