Charlty registratlon number 1156590 (England and Wales) HUDDERSFIELD MISSION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 HUDDERSFIELD MISSION LEGAL AND ADMINISTRATIVE INFORMATION Trusteos AJ 0gilive- Berry M Evans C Mason R Page S Caddy NLee M Till R Thompson Rev P Cafford K•y Management Pgr50nnel Paul Bridges Tim Jon8s CEO Operations Manager lunlil March 2025) Advice SeNices Manager Centre Manager (from June 20251 Kathryn Crofl Tracey Rawlinson CharSly number (England and Wales) 1156590 Reglstored office 3 - 13 Lord Slreel Hudderslield Wesl Yorkshire HD11QA Independent examlner V J Atkinson BK Plus Limited 52 Sl Johns Lane Halifax Wesl Yorkshlre HX12BW Bankars CAF Bank Ltd 25 Kings Hill Avenue Kings Hill Wesl Malling Kent ME19 4JQ HUDDERSFIELD MISSION CONTENTS Pagg Trustees, r8POrt Independent examinels report Slalemenl of financial activities Balance sheet 10 Notes lo th8 financial staloments HUDDERSFIELD MISSION TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST 2024 The trustees present their annual report and financial slaloments foi the year ended 31 August 2024. The financial statements have been prepared in accordance with Ihe accounling policies set out in note 1 lo the financial slalernents and comply with the charity's governing documont, the Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland. and Ihe Charilies SORP "Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021" Objectlves and actlvltles The objects of the CIO are.. 1.The pravention or relief of poverty,. 2.The advancement of education,. 3.The advancement of religion in accordance with the doclrines of the M8lhodisl Church; 4.Th8 relief of those in need. by reason of youth, age, 111th8allh. disability, financial hardship or other disadvantage. We do this through.. 1. Providing a low-cosl cafe available to 811 2. Providing advice and support sessions which are safe, open and a¢¢essible and based on a relatDnship of trust with our support team 3. Organising activities Ihal build people's skills and 5elf-esleem. Activiti8S that are creative, fun, healthy and educational 4. Supportlng our customers lo speak out about their experiences and providing a space for open and honest dlalogue about issues that affect our customers S. Providing space for room hire and off ice lets, aimed al communlly orgaDisations and voluntary groups Public bgnefll Th8 trustees have pald due regard to guidance issued by the Charily Commission in deciding whal aclivill8s Ihe charlty should undertake. HUDDERSFIELD MISSION TRUSTEES, REPORT {CONTINUED> FOR THE YEAR ENDED 31 AUGUST 2024 Athlevements and performanco SignifiGant aGtivili6s and achiov6ments against objectives In a year marked by signilicant external challenges such as the cost ol living crisis. Huddersfield Mission continued ils nearly 120-year legacy of providing vital support across Huddersfield and Kirklees. From S8p18mber 2023 to August 2024, we broadened our reach, becoming a18ading Health. Advice, and Wellbeing organisalion dedicated lo tackling poverly, homelessness, poor mental heallh, and addiction. We have expanded the ways we support people with Advice, Practical Support. Low Cost food, Wellbeing activities and Health promolion. Beyond being a dlrect provider. our building also serves as a crucial facilitator for a wide range of essential community setvices, thanks to our lenan15 and room hirers The Mission Café is at the heart of the organisation and the Mission Building. Providing low cost nutritious meals in an environment that is a Safe Place for All. As a community café people can slay as long as they want, meet new people bul also access our advice and support service. We have seen this year the demand for our advice service continue to b8 very high as people are aff8cled by the cost of living crisi5. At the same time. we have seen our core Council grant reduced by 289/0. Our advice staff team has been restructured so that we have a permanenl Triage Officer. Trustee5 have agreed a now internal advice model lo help us meet demand. Advice staff and volunteers now have clear guidance as lo the lèvel of help we can provide depending on thè number of advice staff and volunta6rs available. This has helped us manage tha demand for advice but also lo ensure that our advice staff are properly supported. We were successful In obtalning new funds from Ihe West Yorkshire Combined Authorities via Kirklees Public Health. Thls fundlng recognisés lh8 iwo-way relationship between health and poverty. By providing advice that helps to maximise incom8, through incf8as8d b8nefils, or providing practical items or acc8ss grants, w8 h8lp people's health. As part of the monitoring of Ihis lundlng we have furlher developed our Lamplight database to allow us lo estimate the value of the Income maximised Ihfoughout advice service inleNenllons. Trustees continue lo receive formal report3 al ev8ry Board meeting on Safeguarding, Risks and Incidents. This enables trustees lo a¢lively monitor these issues and work with the managemenl team lo identify if further mltigalions or action is rèqulred. All slaff have received de-es¢alation training and a personal alarm system for all staff has been pul in place. Our Community Heallh Officer ¢onllnues lo deliver Community Health messages. both al the Mission and in the wider HD1 area. A wide range of health information and support has ba8n oiganis8d including health checks, podiatry, haircuts. weekly art group, HIV and Hep C lesting, 8yé t8St and fr8e sp8clac18S. With about 1500 people using Ihe Mlssion building every week for diverse aclivilies, Trustees identified the crilical need lo replace our main boiler. We were successful in securing funding lo replace the current System with a more efficient one, including an air source heat pump for hol water. which will be installed in the next financial year. Separately, Trustees regrettably decided lo withdraw plans to convert Cowcliffe Chapel into supported accommodation. The increased costs posl.Covid and through the Cost of Living crisis meant the projècl was no longer economically viable. During the year and to further strengthen the Misslon's governance, Irustees have reviewed the conslilul50n. developed a comprehensive Governance Planner and looked lo recruit additional trust@as. The trustee5 recognise that Ihe work of the Mission is only possible wilh the support of our many wonderful volunteers. Helping in the Café and the Advice service our volunteers not only help us deliver our setvices but also embody the ethos of the Mission= Serving People Changing Lives. We thank them and all those Ihal support th8 Mission. HUDDERSFIELD MISSION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 1041 different people every year seen by our advice service Male 67,6Q/o Female 32.1¥. Other 0.3Yo 84.8Yo aged 25-64 89.20/. from H01- HD5 65.9 V. White British, 4.7Yo Asian. 11.4Y. Black. 18f/*o Other ethnicities IA full breakdown is available) 71.5'/è tell us they have a Long-Term Health Condition 55.90/0 tell us they have a disability 37.2 0/0 are homeless or in temporary accommodation 74.90/0 are in a single person household 8181 meals provided 2246 free meals 339 meal vouchers used 696 ready méals 3748 individual advic8 sessions Value of practical support given to customers £34,139 Value of support accessed for customers from other organisalions £85,696 Total eslimaled value of supporl and benefits claimed £1.18M 1333 referrals to 134 external organisations 2049 separate room bookings A customer cam8 lo the Mission inlllally for a food parcel, bul il soon became apparent that there w8r8 many more issues that they needed support for. As well as the food parcel we supported the cuslom&r with a wider range of issues.. debt, choose and move application, Discretionary Housing Payment, health referrals, signposting lo local specialisl support service, clothing provislon, work capabllily clalms. With our support Ihe customer was offered mor8 suitable accommodalion which they accepled and w8 gave further support to Provide some initial furniture and a home slarter pack. Flnanclal revlew The Huddersfield Mission trustees prepare outline plans and financial for8casls for the following three years lo ensure adequate funding is available lo achieve the aims of the organisation. More detailed plans are made for each 12 months. During the year ending 31 August 2024 lolal incoming resources amounted lo £433,560 (2023.. £496,773). Total resources expended amounted to £503,322 {2023'. £497.193). Nel expenditure on unrestricted funds. after transfers. was £69.763 and net expenditure on restricled fund5, after Iiansfers, was £Nil. The lolal reserves of the charity al the 31 August 2024 amounted to £271,828, all of which was unreslricled, with designated funds of £97.800 related lo fixed assels and £26,910 related to premises and building and £39,165 r6laling lo the cafe, leaving 'free' unreslricled re5eTves of £107,953. HUDDERSFIELD MISSION TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Resèwes policy In considering the ￿ serves requirements for Huddersfield Mission the IfUSlees have considered the needs of our beneficiaries, our legal obligations and identilied risk to our income and expenditure. As an organisalion that provides services lo vulnerable people Ihe trustee believe that a level of resetves should be maintained lo ensure a stability of service provision and if required a managed service closurè, with lime lo enablè alternative support provision for beneficiaries. As the managers ol a subslanlial building Ihe trustees recognise the n8ed lo have in place some level of contingency resarves lo deal with bullding issues nol covered by our annual maintenance and repairs budg6t. Considering all these factors the trustees believe that a reserves of six months running costs would be prudent. This means a lolal reserve of £243,000. As our reserves are below this level we will look to increas8 th8 18vel of r8S8￿e5 are below this level we will look to increase the level of r8serves during the current financial ygar.. Plans for future porlods Th15 has been a challenging year for the Mission, as we found ways lo adapt to reduced funding and the ongoing high levels of demand. Looking forward wè will continue to provide a range ol Advice, Health and wellbeing sgrvic8S with Ihe aim of continuing to expand partnership wilh local organisalions lo delivgr an even wider range of support. Working with local churches we wlll run an appeal next year to support us financially whilsl we look for new longer- term funding sourcès. Nexl year we wlll improve the building and reduce our carbon footprint with the inslallalion of a new healing system, which will enhance comfofl for OUT Vlsltors and reduce operational costs. Slru¢ture, govornance and managèment The charity is controlled by ils governing document. a conslitulion. The Iruslees who served during the year and up lo Ihe dale of signature of the fin8ncial slatemenls were.. A J Oglllve- Berry M Evans E Dickens C Mason R Page S Caddy NLee M Till R Thompson Rev P Catford (Resigned 27 February 2024) Recruitment and 8ppoinlmenl of trustees Under the conslitulion the CIO musl have a minlmum of eight Iruslees and a maximum of 15 trustees. The Huddersf181d Circuit may appoint belween three and six Individuals to be trustees of the CIO There are two ex-officio positions, the Superinlendenl of the Huddersfield Melhodisl Circuit and the Minister with pastoral oversight of the congregalion that meets al the Mission Between three and seven additional Iruslees may be appointed by the Charity trustees, with due regard to the skllls, knowledg8 and èxperience needed for the effective adminislralion of Ihe CIO As well as the Board, we have a Finance and General Purpose subcommittee, made up of Iruslees and external advisers. HUDDERSFIELD MISSION TRUSTEES. REPORT (CONTINUED> FOR THE YEAR ENDED 31 AUGUST 2024 The Iruslees, report was approved by Ihe Board of Trustees. P Caye Rev P Callord Truste8 2410612025 Date.. HUDDERSFIELD MISSION STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2024 The trustees are rosponsible for preparlng the Trustees, Report and thè financial statements in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the stale of alfairs of the charily and of the incoming resouices and application of resources of the charily for Ihal year. In preparing these flnancial slalements, the lius16es are required lo- select suitable accounting policies and then apply them consistently-, obseNe the methods and principles in the Charities SORP: make judgem6nls and eslimales Ihal are reasonable and prudent. slate whether applicable accounting standards have been followed, 5ubjeGI to any material departures disclosed and explained in the financial slalemenls.. and prepare the financial stalemenls on the going concern basis unless it is Inappropriate lo presume that the charity will continu8 in operation. The Ifustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy al any lime th8 financial position of the Charity and enable them lo ensure that the financial slalemenls comply with the Charitles Act 2011 , the Charily (Accounts and Reports) Regu181ions 2008 and the provisions of the trust deed. They are also responsible for safeguarding lh8 assets of the charity and hence for taking reasonable steps for th8 prevention and detection of fraud and other irregularities. HUDDERSFIELD MISSION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HUDDERSFIELD MISSION I report lo the trustees on my examination of the linancial statements of Hudderslield Mission (the charity) fof the year ended 31 August 2024. Responslbllltles and basls of report As the Iruslees of Ihe charity you ale responsible for the preparation of Ihe financial slalemenls in accordance wllh the requirements ol the Charities Acl 2011. I feport in respect of my examination of Ihe charity's financial sl8lements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commisslon under secllon 14515)Ibl of the Charities Act 2011. Independent examlner's Statement Slnce the charity s gross Income exceeded £250,000. the Independent examlner must be a member of a body li51ed in section 145 of the Charities Act 2011. 1 confirm that l am qualified lo undertake the examination because l am a member of the Association of Chartered Certified Accounlanls, which is one of the listed bodies. Your allenllon is drawn lo the facl that the charily has prepared the financial slalemenls in accordanc8 with the relevanl version of the Slalemenl of Recommended Practice applicable lo charities preparlng their financial slalements in accordance wlth the Financial Reporting Standard applicable in Ihe UK and Republic ol Ireland IFRS 1021 in prefergnce lo the Accountin9 and Reportlng by Charilies.. Statement of Recommended Practic& issued on 1 April 2005 which is referred lo in the exlanl regulations bul has now been withdrawn. l understand Ihal this has been done in crder for the financlal slalemenls lo provlde a true and fair view In accordance with UK Generally Accepted Accounting Practice. I have completed my examination. I conlirm Ihat no mallers have come to my attention in connection with the examination giving me cause lo believe that in any material respect.. accounting records were not kept in respecl of th8 charily as r8quir8d by s8clion 130 of Ihe Charili8s Act 2011. the financial slalemenls do not accord with Ihose records- Of the linancial slalèmènls do nol comply with thè appllcable requirements ¢on¢erning Ihe lorm and conlenl of flnanclal statements sel out in the Charities (Accounts and R8poris) R8giJlalions 2008 other Ihan any requirement that the financial slatemenls give a true and laii view, which is not a mat18r considered as parl of an independent examination. I hav8 no concerns and have come across no other matters in conneclion with the examination lo which allenlion should be drawn in this report in order lo enable a proper understanding of the linancial slatemenls lo be reach8d. V J Alklnson BK Plus Limited 52 Sl Johns Lane Halifax Wesl Yorkshire HX12BW Dale.. Q IL Plus Limi .2.4....,T.v11..É...IL12 g HUDDERSFIELD MISSION STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOMEAND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Current flnanclal year Unrestricted funds 2024 Restrlcted funds 2024 Total Tolal 2024 2023 Notes Income from: Donations and legaci8S Charitable activities Other trading aclivilies Investments 111,149 123.987 29.278 3,884 165,261 276,410 123.987 29,278 3,884 325,348 131.865 39,535 25 Total Incoma 268,298 165.261 433.559 496,773 Expandlture on: Advicè Building Cafe Community health Core Properly 78.687 117.533 74.879 29,267 37.595 100 114,554 874 24,700 25,133 193,241 118,407 99,579 54,400 37,595 100 147,427 116,649 70,890 67,960 94,165 100 Total charitabl¢ •xpendituro 338,061 165,261 503.322 497,191 Total expondlturo 338.061 165.261 503,322 497.191 Not expenditure {69.763) (69,763) 14181 Not movement In funds (69,763) 169,763) 14181 Reconciliation of fund5: Fund balances al 1 September 2023 341,591 341,591 342,009 Fund balancos al 31 August 2024 271,828 271,828 341,591 The slalemenl of financial activities includ8s all gains and10sses recogni5ed in the year. All incorne and expenditure derive from continuing aclivilies. HUDDERSFIELD MISSION STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST 2024 Prlor financial year UnrestriGted funds 2023 Restricted funds 2023 Total 2023 Note5 Income from". Donations and18gacies Charitable activities Other trading activities Investments 265,989 131,865 39.535 25 59,359 325.348 131,865 39.535 25 Total Income 437,414 59,359 496,773 Advice Building Cafe Community health Core Property Net Incom81(expondlture) 117,046 116,649 44,985 63,608 74,593 100 20.433 30.381 147,427 116,649 70,890 67,960 94,165 100 {418) 25.905 4,352 19.572 {20.851) Transfers between funds 11001 100 Not movernent Sn funds 20,333 120,7511 (4181 Recon¢lllatlon of funds: Fund balances al 1 September 2022 321,258 20,751 342,009 Fund balances at 31 August 2023 341.591 341,591 HUDDERSFIELD MISSION BALANCE SHEET ASAT31 AUGUST2024 2024 2023 Notes Flxed assets Tangible assèts 12 97,800 98,899 Current assets Debtors Cash al bank and in hand 13 21.041 218,280 14,973 285,679 239.321 300.652 Creditors: amounts falllng due wlthln one year 14 (65,293) 157,9601 Net curront assèts 174,028 242,692 Total assets less current Ilabllltles 271.828 341,591 The funds of the charlty Unreslrlcled funds 17 271,828 341,591 271,828 341,591 2410612025 The financial slatemenls were approved by the Iruslees on ....................-.... pew Rev P Catford Trusteo 10- HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024 Accounting policies Charlty information Huddersfield Mission is a Charitable Incorporated organisalion, number 1156590, registered in England and Wales with the Charity Commission. 1.1 Accounting convention The financial slalemenls have been prepared in accordance with the charity's governing document. the Charities Act 2011 , FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe Financial Reportlng Standard applicable in the UK and R8public of Ireland {FRS 102)" The charity is a Public Benefit Entity as deflnèd by FRS 102. The charity has taken advanta98 of Ihe provisions in the SORP for charities not lo preparè a slalcfnent of cash flows. Th8 financlal statements have departed from th8 Charities {Accounls and Reports) Rogulalions 2008 only lo the extent required lo provide a true and fair view. This departure has involved following the Slalemenl of Recommended Practice for chariligs applying FRS 102 rather than the version of the Statement ol Recommendèd Practica which is referred lo in the Regulations bul which has since been withdrawn. The flnancial slalements are prepared In slerling, which is tha functional ¢urran¢y of tho charity. Mon81ary amounts in these financial slalements are rounded lo the nearest £. The financial statements have been prepared under the historical cost convenlion, Imodified lo include the revaluation of freehold properties and lo include investment properties and certain financial inslrum6nts al falr valu81. Th8 principal accounting policies adopted are sel oul below. 1.2 Golng concern Al the Ilme of approving the financial slatemonls. the Iruslees have a reasonable expectation that the charity has adequate resources lo continue in operalional existence for the foreseeable lulure. Thus the trustees conllnue lo adopt the going concern basis of accounting in preparing Ihe financial slatemenls. 1.3 Charitable fund5 Unre51ricted funds are avaSlable for use al the discretion ol the trustees in furtherance of their charitable objeclives. Restricted funds are subject to specific conditions by donoTS or grantors as lo how they may be used. The purposes and uses of Ihe reslricled funds are sel out in the notes to the financial slatemenl5. Endowmenl funds are subject to specific Conditions by donors Ihal the ¢apilal must be maintained by the charlly. 1.4 Income Income is recognised when the charity is legally enlilled to il after any performance conditions hav8 b8en mel, the amounts can be measured reliably. and il is probable that income will be received. Cash donations are recognised on rec8ipI. Other donations are recognis8d once the charity ha5 been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to dor)ations ieceiv8d und8r Gift Abd 01 deeds of wvenanl is recognised al the time of the donation. Le9acies are recognised on receipt or otherwise if Ihe charity has been notified of an impending distribution, the amount is known. and receipt is expecled. If the amount is not known, the legacy is treated as a contingent asset. 11 HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng policies (Continued) 1.5 Expenditure Expenditure is Tecognised once there is a legal or constructive obligation lo transfer econornic benefit lo a third party. il is probable that a transfer of economic bènèfils will be required in seltlom6nl. and the amount of the obligallon can be measured reliably. Expenditure is classified by aclivity. The cosls of éach activity are made up of Ihe total of dir￿1 costs and shared costs. including support costs involvod in undertaking each aclivily. Direct costs attributable lo a single aolivily are allocal8d direclly lo thal aclivily. Shared costs which contribute lo more Ihan one acllvily and support costs which are not atlribulable to a single activity are apportioned between those activities on a basls consislenl with the use of resources. Central staff costs are allocated on Ihe basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Tangible flxed assets Tangible fixèd assets are initially measured at cost and subsequenlly measured at cost or valuation, nel of depreciallon and any impairmenl losses. Depreciation is recognSsed so as lo wrile off the cost or valuation of assets less Ih8ir r8sidual valuès over Ih81r useful lives on the following bases.. Long leasehold Planl and equipment Fixtures and filllngs Over the 18mi of lh8 lease 20Yo on cost 20% on cost The gain or loss arising on the disposal of an ass8l is delemiined as the difference between the sale proceeds and the carrying value of the ass81, and is recognised in the slalemenl of financial 8Ctivilies. 1.7 Impalrment of flxed assets Al each reporting end dale. the charity reviews the carrying amounts of its tangible assets to d8lermin8 whether there Is any indication that those assets have suffered an impairment loss. If any such Ind￿atIOn exists, the recoverable amount of the assel is estimated in OTdeT lo delermina the 6xl8nl of the impairment loss (if any). 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held al call with banks, olhor short-lerm liquid inveslments with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown wlthin borrowings in current liabilities. 1.9 Flnancial instruments The charity has elected lo apply Ihe provisions of Seclion 11 'Basic Financial Instruments, and Seclion 12 'Olher Financial Instruments Issues. of FRS 102 10 all of Ils financial inslrumenls. Financial instruments are recognised in the charlly's balance sheet when the charity becomes party lo the conlraclual provisions of the instrumént. Financial assets and liabilities are offset, with the nel amounts prèsented in Ihe financial stalemenls, when th8re is a legally enforceable right lo set off the recognised amounts and there is an inlenlion lo settle on a net basis or to realise the asset and settle the liability simultaneously. 12- HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Accountlng policlos Icontlnuodl Basic financial assets Basic financial assels. which include debtors and cash and bank balances, are initially measured al transaction price including transaction costs and are subsèqU8ntly carried at amortised cost using the effective interest method unless the arrangement conslilutes a financing transaction, where the transaction is measured al the present value of Ihe future receipts discounted al a market rale of inl8resl. Financial assets classifi'ed as receivable within one year are not amortised. Baslc flnanclal Ilabllltles Basic financial liabilities, including creditors and bank loans are initially recognised al Ifansaction pric8 unless the arrangement constilules a financing Iransaclion, where the debt inslrumenl is measured al the present value of the future payments discounted al a market rale of interest. Financial liabilllies classified as payable within one year are not amortiS8d. Debt instruments are subsequently carried al amorlised cosl, using th8 effective Inlerèsl rate m8lhod. Trade Creditors are obligations lo pay foi goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as currenl Ilabililies if payment is due within one year or less. If not. they are presented as non-currenl liabilities. Trade creditors aT8 recognis8d initially al transaction price and subsequently measured al amortised ¢osl using the effective interest method. Der•cognition of financial liabilltlés Financial liabilities are derecognised when the charity's contractual obligallons expire or are dlschar9ed or cancelled. 1.10 Employe• benoflts The cost of any unused holiday enlillement is recognised In the period In which th8 8mployee's servi¢es are received, Termination benefits are recognised immedialely as an expense when Ihe charity is demonstrably commill8d to lerminale the employment of an employee or lo provide temiinallon benefits. Crltlcal accountlng estlmates and Judgements In the appllcalion of the charity's accounting policies, the trusle8s are required to mak8 judgements, eslimales and assumptions about the carrying amount of assets and liabililigs thal ar6 not readily apparenl from other sources, The eslimates and associated assumptions are based on historical experi8nce and other factors Ihal are considered lo be relevant. Actual results may differ from thèse 8Stimales. The eslimales and underfylng assumptions are reviewed on an ongoing basis. Revisions lo accounllng eslirnales are recognised in the period in which Ihe estimate is revised where the revision affects only that period. or in the period of the revision and future periods where the revision affocts both current and future pèriods. 13- HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Income from donatlons and legacles Unrestricted Restricted funds funds 2024 2024 Total Unrestricted Restricted fund5 fund5 2023 2023 Total 2024 2023 Donations and gifts Grants 29.208 81.941 29,208 247.202 35.852 230.137 35,852 289.496 165.261 59.359 111,149 165,261 276,410 265,989 59,359 325.348 Grants ACTS Sir George M8rt1n Trust Big Lottery Fund CommunilyAnchor Huddersfield Circuit HSF5 Kirklees Council Local Welfare Provision LS2Y NHS Leeds Hospitals NHS We51 Yorkshire IC8 One Community Foundation SWYPFT Third Soctor Leaders Kirklees Tolson PCN Yorkshire West Methodlsl Districl HP Dugdale Foundalion Huddersfield Common Good Trust 4,555 4,555 2,000 4.876 4,876 2,000 59,359 59,359 4.333 20,000 333 30,000 333 30,000 40.700 1.000 70.154 4.200 4,333 20,000 40,700 1,000 54.746 6,000 73,695 3,000 25,000 12,740 6.000 73,695 3,000 25,000 12.740 15.408 4,200 28.881 28.881 9,665 9,665 15,945 3,941 15,945 3,941 24,133 24.133 7,644 7,500 7,644 7,500 30,000 30,000 706 45.463 45,463 706 874 874 81.941 165.261 247.202 230,137 59.359 289.496 14- HUDDERSFIELD MISSION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2024 Income from charltabl8 actSvitlo5 Unrastrlcted funds 2024 Llnrestricted funds 2023 Other Income Earned income 572 2,878 Bulldlng Letlings and room hire 120,790 126.434 Core Leltings and room hire 2.625 2,553 123,987 131,865 Incomo from other tradlng actlvllles Unrestri¢ted Unrestrlcted funds funds 2024 2023 Fundralsing 8venls Cafe incom8 Other income 1,151 25,973 2,154 4,604 28,988 5,943 Other trading a¢livilies 29,278 39,535 Income from Investmenls Unrestricted Unreslrlcted funds funds 2024 2023 Interest receivable 3,884 25 15 OOOa)¢OvfOrLr)o)N* ID Lnr MorQ￿r0 o)N oinr (ry J (N a> rA a> ￿ uj o Tht o) o to o (y I cw ¢yJ ¢0 r O) CQ ¢D c 0> (no<<2w C￿0￿CLu)(n￿Th ¢J) rt) G) tt> (D O O O f) 0> ajo) In(o- ¢LlmU)*OCOv D In (no<