REGISTERED CHARITY NUMBER: 1157527 Re ort of the Trustees and Audfted Financial Statements for the Year Ended 31 Marth 2024 Ha Minlstrles UK Enigma Accountants Ltd Office B5, Croft Myl West Parade Halifax West Yorkshire HXI 2EQ
Mlnlstfles UK Contents of the Financlal Statements for the Year Ended 31 March 2024 Page Report of the Trustees Report of the Independent Audltors 7 to 10 Statement of Flnanclal Artivftles li Balance Sheet 12 Cash Flow Statement 13 Notes to the Cash Fl¢)w Statement 14 Notes to the Flnancial Statements 15 to 27 Detalled Statement of Hnanclal Activftles 28 to 29
Report of the Trusts.es for the Year Ended 31 March 2024 The trustees present thelr report with the fSnancial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provislons of Accounting and Reportin8 by Charities,. Statement of Recommended PrartKe applicable to charltles preparing thelr accounts in accordance with the Financial Reporting Standard applicable In the UK and Republ1¢ of Ireland IFRS 102} {effectlve l January 2019}. OBIEcllvES AND AcllviTIE5 Purpose, Vlslon and Strateglc Goals This year was the flrst year of delivery of our 3-year strategy for the period 2023-2026. Hav5ng reviewed the progress we have made the purpose, vislon and strategic goals of the charity remain the same other than we are now fo¢u551ng our servlces on Calderdale. Our Purpose 15 ..... To support and empower people who are homeless or in crlsls to live independent and purposeful lives. We do thls by providing safe accommodatlon, routlne, healthy food, health cllnlcs and advlce and support to brin8 abo sustainable change In thelr Ilves. Our Vislon is...... To be a leadin8 and hlghly valued provider of services to people who are homeless or In trisis. Our strate8y sets out a series of ambltlous strate8ic goals. These are: l. To broaden the services, we and our partners provlde, to meet the wider needs of those who are homele55 or in crisls 2. To develop the Infrastructure, processes and govemance of Happy Oays to robustly underpln the services provided 3. To develop our people, staff and volunteers, to meet the goal of broadening our 5ervi¢es 4. To dellver a sustainable source of fundlngfor Happy Days 5. To continue to collaborate effe¢tlvely with our partner5 in Calderdale and beyond to erbSure we collertively meet the needs of those who are horneless or in crisis. Our Servlce$ and Actlvltles We operate supported accommodatlon for residents in Calderdale and Klrklee5, helping those who have been street homeles5, are recovering from addlctions, have poor mental health, or have been referred via probation seNltes. Our intenslvely supported a¢commodatlon provides and offer5 the homeless a safe and secure place to live and access to our Happy Llfe Programme. Our affordable living accommodation provldes 63 independent living.tenancles to prevent homelessness. We also have Happy Days Cycles which Is a separate Communlty Interest Companyi created to provide the tharlty wlth finance, work with our resldent5 a5 volunteers, and supply a great community business in Sowerby Bridge. We also dellver a broad range of servi5 for people experiencing homelessness, food poverty and many other issues brought on by them being In cr1515. These include our Community Supermarket, a Community Cafe, our drop-in Crlsls Support Service, a range of health clinics and The Winter Sheher at The Gathering Place ITGPI, Pa
HaHpy4us. Mlnlstries UK Report of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE In 202>2024 significant progress has been made against the Happy Days Strategy and Business Plans although we did not deliver all of the actions we set out in the 2023-2024 business plan. Thi5 pro8re55 ha5 been made de5P5te growing demands for Happy Days services, the unplanned merger with Calderdale 5martmove, the take-on of two new bulldings and a challenglng financial environment In which we We not able to raise the planned level of funds. However, we have raised £1.4m in income in 202312024 which represents an increase of over £450,000 from the previous year. Through the merEer wlth Smartmove acquired their office5, which we have subsequently sold, and otherfinandal resources which will be used to help to deliver OUT 5trategv. We agreed our service offering and referral strateRy, fulty implemented the drop-in Crisi5 Support Service, set up our Community Supermarket, evolved and enhanced our Community Qfe offerin8, agreed in principle the model for a YÈar-Round Shelter and delivered more health 5eTvices.We also Set up a Food Hub. but this did not prove viable 50 ha5 been discontlnued. We have purchased Jubilee House and will lease the Salvatlon Army 8ullding in St Jarnes Road which was bought bv Green Pastures. A5 Part of the lease agreement wlth Green Pastures we have an optlon to purchase the Salvatlon Army bullding in the future which we intend to pursue when the time Is rlght. We have completed outline plans and deslgns for the development of these buildings and TGP and begun the applicatlon for the Community Asset Transfer of TGP from Calderdale Council. We have addre55ed building issues In some of our hDuse5 and have regular monltorlng of all houses In place. We have purchased new software to meet our needs and have begun implementation Df it, We now have annual business plans and better reporttngfor our Trustee Board. We have defined our future organlsatlonal model, fllled some key management roles and set out the servlces we provide and underpinned these with a full set of policies. We have assessed and revlsed our pay and recognition. improved trainin8 and ensured we live our values and behaviours. We have further strengthened our relatlonships with stakeholders and key partners, Wlnter Shelter The Winter Shelter 15 an essentlal seNlce to the local community and is made posslble thanks to stron8 Strategic partnership5 and the commitment of our staff and volunteers. It operates from October to March at TGP and provldes 56 bed spaces per week on average to the homeless in 8 individual roorns. The Shelter operates 24 hours a day and supwrts people in moving on from the shelter through working with partners In the community. Through collaboration with Publlc Health and a local charity Calderdale Recovery Steps who help Individuals, and their friends and families, who Suffer the con5equence5 of alcohol aodlor dwg misuse we intrDduced a Trauma Informed, SafÈ High Tolerance Drug and Alcohol Policy for the Wirrter Shelter in winter 2022. We also introduced the Housing Opiate Risk Assessment Tool (HOORAT) and provided d15crete 3iNmlnute checks throughout the night for high-ri5k residents. We 5UPPOrt resldents with a wide range of issues includinE drug and alcohol abuse. mental health condltions, modern slavery, domestic violence, sexual and domestic abuse. We believe the wrap around care in our winter Shelter 15 unique and is positioned to prevent future homelessness and reduce crimlnal activity. We delivered over 45C specific inteNentions to residents including sèfeguèrdiD8 inter¥ehtion5, probatlon appointments, atcompanled visits to hospital Ealnlng access to GP appointments and provislon ol activities such as crafts and riumeracy cla55e5. 95% of our residents had move on accommodation on leaving the shelter, Communlty Superniarket and Communlty Cafe We operated the Halifax Food Bank from TGP In Hallfax. It provided food parcels to families and individuals every Saturday. In 2022 we saw an increase In demand provldlng up to 350 parcels per week. In August 2023 we replaced the Food Bank with a Community Supermarket whlch now supports over 300 people. Our customers pay £6 and get a choice of 15 items including fresh frult and vegetables. £1 of the £6 goe5 into a credit union 5avin85 account to promote longer term posttlve flnancial outcomes. We stlll provide food parcels, if needed, for people in cri515.
ydajs Minlstrles UK Re ort of the Trustees fLr the Year Ended 31 March 2024 Our Banqueting Table service evolved Into a Communlty Cafe which not only provldes a free hot Ivnch threg tlmes week at TGP but also cooked breakfast on the other two weekdays and a sandwich servite. The Cafe served over 15000 meals in 2023-2024 and over 7000 breakfasts. Crfsls Support Servlce In 2023 we fully implemented our drop-ln service to support people iii crisis and renamèd it our Crlsls Support Service. A support needs assessment is carried out and then a hand holding service is provided to access 5UPPOrt to bring about sustainable change in people's lives.This ser¥lce is available S days a week. This service delivered almost 5500 support inteNention5 in 2023-2024. These included over 200 attendance5 at the local DWP Social Justice CllThic and 130 referrals to Calderdale Recovery Step5 for lonEerterm 511PPOrt. Health Cllnks The Gathering Place has on-site wound and sexual health clinics, a Week drop-in mental health support servlce and durin8 the operating period of The Winter Shelter hosts a twice weekly drop in drug and alcohol clinic run by Calderdale Recovery Steps. We introduced a flexible dental commissioning project in partnership with Whitehill Dental Practlce providing 6 appolntments a week for people who are currently or formerly homeless to provlde emergency treatment. Seryice members are accompanied by a Complex Lives Coordinator to the practice each Frlday and are offered a course of treatment including dentures where required. This unique service has enabled people to access treatment that have prevlously suffered health inequality due to their circumstance5. Propertte$ and Supported Accommodatlon We have developed plans ènd desi8ns to refurbish TGP to be a year-round shelter and provlde better a¢commodation for our Crlsls Support Servlce and Sexual Health Cllnics. These plans have recelved approval from Calderdale cncIl, We also started our application for the Communlty Asset Transfer of TGP from Calderdale Council to the charity. We coNaborated wlth Gr¢en Pastures, a homelessness charity to purchase the Salvation Army bulldln8 in Halrfax whlch wlll help to expand our services and wlll In time provide a new head office for our growing team. Through the winter of 2022-2023 we recognlsed the need for more high tolerance housing for people who hwe been repeatedly evlcted and developed a proposal for a new project called Jubilee House. We have now been able to purchase Jubilee House and have developed plans for It to be converted to 7 single unit bedslts for people living complex Ilves Sn Calderdale. There will be an offlce for full tlme Complex Ll¥e5 Coordinators who will work with the residents to support them to reduce harm and address complex needs. We have addressed a number of building issues ivith our houses and put in place an Inspection regime to prevent such issues arising a8aln. Our property mana8ement team has been strengthened and we wlll undertake a full maintenance pro8ramme going fOard. HNANCIAL REVIEW Financlal posltlon Durin8 the year income has exceeded expendtture by £10,95112023.- £116,453). The total funds of the charity have increased from £1.870,919 to £1,881,870 Reserves pollcy The Trustees have established a level of reseNe5 that the charity should have to operate and meet the charity'5 objectives. The reserves policy is to equal at least 3 months expenditure. There are free reserves of £34.624 as at 31 March 2024 {2023.' £225,974) after accounting for restricted funds and fixed os5et5. We now have an onguing reserves policy in place wlth an amount of £68,686 set aside for major future renovations and we are maintaining this in separate funds.. Golng concern The trustees have reviewed the circumstance5 and consider that adequate resources continue to be available to fund the activitie5 of the charity for the foreseeable future. The charlty has consldered its expected incomings and out80ings for the next twelve months and is confident that it will have sufflclent fundlng and unrestrlcted income to be able to meet its liabilities and contlnue to operate for the next year. The Trustee5 consider that the char5ty to be a 80ing concern. Page 3
esUK Report of the Trustees for the Year Ended 31 March 2024 FUTURE PLANS We have set out a clear business plan for the second year of our strategic plan, This has some ambitlous goals in it includlD8', - Developing and progrèssing our planned rnaintenance programme for our propertles - Completing the refit of Jubilee House and hopefully to begin work to develop the year-round shelter Building greater strength and depth in our team to underpin our plans Developing our funding strategy to move the charity to a more sustalnable fundlng positlon and drivinE our donor and events programme to 5UPPOrtthat Contlnuln8 to refine and enhance our servlces We would like to take this opportunity to thank the leadership team, both staff and trustees, for their vision and Integrlty durfnB the past 12 months, which have seen tremendous change. Everyone has beÈn Incredibly generous wlth their time and the demands on our resources have been hu8e. We are fortunate to have an energetlc and drlven team of PFofessionals leadins our organisation, every one of whom is driven by a determlnation and desire to empower people vtho are homeless or in crlsis to live independent and purposeful Ilves. They are supported by a great team of volunteers. We have learnt è great deal over the past year and have worked hard to Implement change and Improvement, As we look ahead to the future of our organlsatlon, we have a very clear vlslon and stratebry and a deep understandin8 of how our services can best support those who need them. Our foundatlons are stron8 and we are looking forward to bullding on the work we have done In 2023 to expand existlng provslon and establlsh new servlces whlch wlll enabie us to achieve even more for those who need our support, all wlth the alm of glcvlng people greater security, hope and fjndependen. STRUCTURE. GOVERNANCE AND MANAGEMENT Governing document The charlty 15 controlled by It5 soverninB document, a deed of trust Jnd constitutes a charitsble incorporated or8aDisation. Charityeonsiltutlon The charlty is a charitable incorporated or8ani58tion and re8lStered Charity, No 1157527, gIstered wlth the Charlty Commlsslon on 18 June 2014. The constitution has been amended on 20 July 2020 and again on 6 June 2024. Recruilment and appolntment of new trustees The trustees of the charity are appointed by the trustees and we have expanded our Trustee Board this year to bring in new skills to support our future development. Or8anlsational strurture The charlty trusteES manage the affair5 of the charity. They have a dirty to identify and review the risks to which the . charfty is exposed and ensure appropriate controls are in place to provide reasonable reassurance agalnst fraud and error. The vision and mission of the charity Is delivered passionately by the CEO Ellen Boothe, together wlth a small team of staff and lar8e volunteer base. REFERENCE AND ADMINISTRAnvE DETAILS Reglslered Chaffty number 1157527 Prlnclpal address The Galherlng Place I St James Road Halifax HXI IYS
ort of the Truste for the Year Ended 31 March 2024 Ttee5 G P Henderson P Cawdron {appolnted 7.12.20231 S J Wilson N J Chance-Thompson K Teague MSRose N R Gemmell Authtors Enigma Accountsnts Ltd Offite 85, Croft Myl West Parade Hallfax West Yorkshlre HXI 2EQ Bankers CAF Bank 25 Klngs Hill Avenue Kitw Hill West Mallin8 ME9 4JQ Unity Trust Four Brindleyplace Birrningham BI 2JB 5fATEMENT OF TRU5TEES' RESPONSIBILMES The trustees are responsible for preparing the Report of the Trustee5 and the financlal statements In accordance wtth applicable law and United Kingdom Accounting Standards (United Kingdom Generalty Actepted Accounting Practlcel including Financlal Reporting Standard 102 'The Flnanclal Reporting Stsndard appllcable in the UK and Republlc of Ireland" The lèw applicable to charities in England and Wales. the Charities Act 2011, Charity (Accounts and Rep¢Xts) Regulations 21x18 and the provisions of the trust deed requlre5 the trustees to prepare financial. statements for each finandal year which give a Irue and falr vlew of the state of affalrs of the tharty and of the incomlng resources and applicatlon of resources, includlng the Income and expenditure, of the charity for that period. In preparlng those t'inancial ststements, the trustees are requlred to select suitable acct)untlng policies and then apply them consistently; observe the methods and principles in the Charlty SORP; make judgemenis and estimates that are reasonable and prudent; state whether applkable accountlng standards have been followed, subject to any material departures dlsdosed and explalned In the finanaal statements; prepare the financial statements on the going concern basis unless it Is Inapproprlate to presume that the charity 11 contlnue in business. The trustees are responsible for keeping proper accounting records which dlsclose with reasonable atturacy at any tlme the financial posltion of the charity and to enable them to ensure that the financial statements comply wlth the Charities Art 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charlty and hence for taklng reasonable step5 for the preventlon and detectlon of fraud and other Irregularities. Pige 5
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heT Oplnlon We have audited the financial statements of Happydays Ministries UK (the 'charlWI for the year ended 31 March 2024 which comprfse the Statement of Financial Activitles. the B21ance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of signific%int accountin8 policie5. The flnancial reporting framework that has been applied in their preparatlon 15 applicable law and United Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accounting Practice). including Flnanclal RÈportin8 Stsndard 102 'The Financial Reporting Standard applicable In the UK and Republlc of Ireland,. In our opinion the tinancial statements: give a true and falr view of the state of the charity5 affairs as at 31 March 2014 and of its incomin8 resources and application of resources, for the year then ended; have been properly prepared in accordance with United Kin8dom Generally Accepted Accountlng Practlce, including Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland.; and have been prepared in accordance with the requirements of the Charities Art 2011. Baslsfor (ylnlon We conducted our audlt In accordance wlih Intemational Standards on Audltlng IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the ¢harity in accordance with the ethical requirements that are relevant to our audit of the financlal statements In the UK, Includlng the FRC'S Ethlcal Standèrd. and we have fulfilled our other ethical responsibilitles In accordance with these requlrements. We belleve that the audit eviden we have obtained is sufficient and appropriate to provide a basis for our opinion. conch105 relatlng to 8olni concern In auditln8 the financial 5tstement5, we have concluded that the trustees, use of the 80ing concern basi5 of accounting in the preparation of the flnancial statements Is approprlate. Based on the work we have performed, we have not identifd any material uncertainties relsting to event5 or condltions that, individually or collectively, may cast significant doubt on the charity'5 ability to continue as a 8oin8 concern for a perlod of at least twelve month5 from when the fsnanclal statements are outhorised for i55ue. Our responsibilities and the responsibilitles of the trustees with respett to golne concern are descrlbed in the relevant sertions of thls report. Other Inforrnatlon The trustee5 are responsible for the other information. The other information comprises the Information Included In the Annual Report. other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the finoncial statements does not cover the other information and, except to the extent otherwise explicltly stated in our report, we do not expres5 any form of 35SUTance conclusion thereon. In connection with Our audit of the financial statenents. our responsibillty is to read the other information and, in doing so, consider w4ether the other inlormation is materially i4con5iStent with the financial statements or our krwledge obtsined in the audit or otherwlse appears to be materially misstated. If we identify 5uth material Inconsisterscies or èpparent material misstatements, we are required to determine whether this give5 rise to a material mi55tatement in the financial statements themselves. If, based on the work we have performed, we conclude thot there Is a matertal mi55tatement of this other information, we are required to report that fact. We have nothing to report In thls regard. Matters on whkh we are requlred to report by exceptlon We h¥ve nothing to report in respect of the following matter5 where the Charltles {Accounts and Reports) Regulatlons 2008 requires US to report to you rf, in our opinion.. the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or svffi¢ient accountln8 records have not been kept; or the finandal 5tatement5 are not in agreement with the accounting records and return5: or we have not recelved all the Infprmatlon and explanatlons we requlre for our audlt.
Re 001 Avditorsto the Trusteqs of Re5pDnslbllltles of trustees A5 explained more fully in the Statement of Trustees, Resp)nsibilitles. the trustee5 are responsible for the preparation of the financlal statements whlch glve a true and fair view, end for such Internal control as the trustees determine 15 necessary to enable the preparatlon of flnanclal ststements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are respon51ble for a55essin8 the charity's ability to continue as 80ing cOnrn, disclosin& as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees elther intend to liquidate the charity or to cease operations. or have no realistic attematlve but to do 50.
rtofthel Audlto 04r responslbllltles for the •udtt of the Ilnandal stalements We have been appolhted as audltors under Sectlon 144 of the Charltles Act 2011 and report In accordance wlth the Act and relevant regulations made or having effect thereunder. Our objectlves are to obtaln reasonable assurance abovt whether the. financlal ststements as a whole are free from materfal mlsstatement, whether due to fraud or eiror, and to Issue a Report of the Independent Audltor5 that includes our oplnlon. Reasonable assurance Is a high level of assurance, but 15 not a 8uarantee that an audit coDdurted in a¢cordance wlth ISAS IUKI wlll always detert a material mlsstatement when It exlsts. Misstatements cèn arise from fraud or error and are consldered materlal If, indlvidualty or In the aggregate, they could reasonably be expetted to Int]uence the economlc declslons of users tsken on the basi5 ofthese finandal statements. The extentto whkh our procedures are capable of detectlng irregularitles, Indudinz fraud Is detalled below: Because of the Inherent Ilmltations of an audit, there is a risk that we wlll not detert all Irre8ularitles, indudiTrg those leadini to a material misstatement in the finandal statements or noD<omplIan wlth regulation.This rlsk Increases thÉ more that ¢ompllance wlth a law or regulath)n Is removed from the events ènd transartlons rellected In the flnancbl statements, as we wlll be le55 likelyto become aware of of Instar+ces of non-compliance. As part of an audlt 74ve exertlse professional Jltdgment and malntsln profe551onal scepticism throughout the audlL We also: Identlfy and gssess the rlsks of miterial mlsstatement of the finand31 ststements, whether due lo fraud or error, dès48n and perfomi audlt procedures responsive to those rlsks. ènd ¢btaSn audit evidence that Is sufflclent and approprlate to provlde a basls for our opinlon. The risk of not detecting a materlal misstatement resultlng from fraud ts hlghér than for one resultln8 from error, as fraud may Involve colluslon, forgery, intentlonal omlsslons, mi5representatlons. or the overrlde of intemal control. Obtaln qn understaTrdlng of internal control relevant to the audtt ih order to design audit procedures that are approprlate In the circumstances, but not for the purpose cf expressing an opinion on the effertlveness of the charity's internal control. Evaluate the appropriateness of a¢countln8 polScies used and the reasonablene55 of accountlng estimatts and related disdosures made by the trustee5. Conclude on the approprlatene$5 of the trustee's use of the golng concem basis of accounting and, based on the audlt evidence obtsined, whether a materlal uncertainty exists related to events or conditlons that may cast slBn6ficant doubt on the charlty's ablllty to continue as a going concem. If we conclude that a materlal uncertainty exists, we are required to draw attentlon In our audttor's report to the related dlsclosures in the flnanclal statements or, ff suth dlsdosures are Inadequate, to modlfy our opinion. Our concluslons are based on the audit evidence obtalned up to the date of Our audltor'5 report. However, future events or condltlons may cause the charity to cease to contlnue a goin8 concern. Evaluate the overall presentation, structure ènd content of the financlal statement5, Includlng ihe disclosures, and whether the financlal statements represent the underlyin8 transartions and events in g manner that achleves falr presentstlm lie. gives a true and fair vlew). We communicate wtth those char8ed wlth 8overnance regardin& amon8 Other rnatter5, the planned scope and tlmlng ol the audlt and signiflcant audlt findings, indudlng any signifiunt deficiencies In Internal control thèt we identify durlng our audlt. A further de5crlptlon of our responsibillties for the audit of the flnanclal statements Is located on the Finandal Reporting CouncS1's webslte at www.frc.org.uvauditorsrespon5ibillties. Thls descrlption forms part of our Report of the Independént Auditors, Other matters whlch we are requlred to address As the charlty was not required to have an audlt In the previous accountlng period, the comparatlve figures have not been audited. Page 9
Use of ourreport This report Is made solety to the charity's trustees, as a body, In accordance wlth Part 4 of the Charltles (Accouhts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitrfs trustees those matters we are requlred to state to them In an auditors. 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 chaiity's trustees as a body. for our audit worK foi thls reporL or ft>r ihe oplnlons we have formed. Enigma Accountants Ltd Office 85. Croft Myl West Pare Halifax West Yorkshire HXI 2EQ Date: ..
Statement of Financlal Artlvlties for the Year Ended 31 Marth 2024 31.3.24 Total funds 31.&23 Total fvnds Unrestrlrted funds Restrlrted funds INCOME AND ENDOWMEKfs FROM Donations and legacies 24&743 609314 858AI57 327,187 Charitable a£tlvltles Generdl 407,533 407,533 471,881 other trading actfvttles Investment incorne Other income 262 179 157,414 1,519 170,151 1,519 170.151 Totsi 827,946 609,314 L437,260 956,923 EXPENDITURE ON Raisingfunds 30.151 30,151 14,231 Charitable artlvltles General 798,704 597.454 1.39I158 826,239 T•)tal 828,855 597A54 IA26,309 840,470 NET INCOMV(EXPENDITURE) Transfer5 between funds 1909} 11,860 (1.500) 10,951 116,453 20 Net movement In funds 591 10360 10351 116,453 RECOhlCIUATION OF FUNDS Total funds brought forward 1,774,128 96,791 IA70,919 1,754,466 TOTAL FUNDS CARRIED FORWARD 1,774,719 107.151 I170 1,870,919 CONTINiIING OPERATIONS All income and expenditure has arisen from continuing activities. Tlie notes form part of these financial ststements
Balance Sheet 31 March 2024 31.3.24 Total funds 31323 Total fUrS Unrestrirted funds Restrlcted funds Notes FIXED ASSETS Tangible assets Investment propeity 13 14 75.248 1,664844 75,248 1,664,844 43,154 1,505,000 1,740,09Z 1,740,092 1,548,154 CURRENT ASSErs Debtors Cash at bank 15 87,342 104,167 87,342 211,321 73,532 387,151 107,154 191,509 107,154 298,663 460,683 CREDITORS Amounts falling due wlthin one year 16 1156,8851 1156,885) 1127,7271 NET CURREiifASSrrs 34.624 107.154 141,778 332,956 TOTAL ASSETS LÉSS CURRENT LIABILITIES 1,774.716 107,154 881,870 1,881,110 CREDITORS Amounts falllng due after more than one year 17 110,1911 NET ASSErs 1,774,716 107.154 I81,870 1,870,919 FUNDS Unrestrirted funds Restrirted fvnd5 20 1,774,716 107,154 1,774,128 96,791 TOTAL FUNDS I8,870 1,870,919 The fi atements were approved by the Board of Trustees and authori5ed for i55ue and were slgned on Its behalf by: on K Teague- Trustee The notes form part of these financlal statements Page 12
Mlnlstrfes UK Cash Flow Statement for the Year Ended 31 March 2024 31.3.24 31.3.23 Notes Cash flows from operatlng actlvities Cash generated from operations Interest paid Finance costs paid 46,726 11.979) IL277) 161,006 12,8331 1997) Net cash provided by operating acttvities 43N70 157,176 Cash flows from investing activlties Purchase of tangible fixed assets Purchase of investment property Interest recerved (51,726) I15944) 1,519 132,5691 179 Net cash used in investln8 actlvltles (210.0511 132,3901 Cash flows from financlng actlvftles Loan repayments in year (9,249) {8,3951 Net cash used in financing attivities (9,249) 18,395) thanue in cash and cash equivalents in the reporting perlod Cash and cash equlvalents at the be8innlng of the reportlng period (175,830) 116,391 387,151 270,760 Cash and cash equlvalents at the end of the reportlng period 211,321 387,151 The notes form part of these financial statements PaEe 13
Ha Mlnlstrles UK Notes to the Cash Flow Statement for the Year Ended 31 March 2024 RECONCILIATION OF NEf INCOME TO NEf CASH FLOW FROM OPERATING ACTivrriES 31.3.24 31.3.23 Net income for the reporting period (as per the Statement of Flnancial Activitie5) Adjustments for: Depreciation charges Interest received Interest paid Finance costs Increase in debtors Increase in creditor5 10.951 116,453 19,631 11.519) 1,979 1.277 113,810) 28,217 7,173 (179) 2,833 997 128,044) 61,773 Net ¢ash provlded by operatlons 46,726 161,006 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank 387,151 (175.830) 211,321 387,151 (175,830) 211.321 Debt Debts falling due within l year Debts falling due after l year 19,249) (10,191) 1942) 10,191 (10,191} 119,440) 9,249 10,191) Total 367,711 1166,581) 201,130 . The note5 for.m part_of these financial.staiements Page 14
Mln Notes to the Flnanclal Statements r the Year End March 2024 ACCOUNTING POUCIES Basls of preparlng the financlal statements The flnancial statements of the charlty, which is a publlc benefrt entlty under FRS 102, have been prepared in accordance wlth the CharitSes SORP IFRS 1021 'Accounting and Reporting by Charities: Statement of Retommended Prattice appllcable to charities preparlng their accounts in accordance with the Flnanaal Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Flnancial Reporting Standard 102 The Flnanclal Reporting Stsndard appllcable In the UK and Republlc of Ireland, and the Charltles Act 2011. The flnanclal statements have been prepared under the hlstorlcal cost convention. Income All Income is recognlsed In the Statement of Financial Actlvlties once the charlty has entltlement to the funds, it Is probable that the Income wlll be recetved and the amount can be measured reliablv. The followlng speclfic policle5 are applled to particular cate8oriÈs of Income.. Income from donations or grant5 is reco8nlsed when there Is evidence of entitlement to the gift recelpt is probable and Its amount can be measured reliably. Le8acy Income15 recognlsed when the recelpt is probable and entitlement is establlshed. Income from donated goods is measured at the falr value of the goods unless thls Is Impractlcal to measure reliablyi In whlch case the value is derived from the cost to the donor or the estlmated resale value. Donated facllltles and servlces are recognlsed In the accounts when received if the value can be rellably measured. No amounts are included in the contrlbutlon of general volunteers. Income from contrarts for the supply of seNices is re¢ognised wlth the delivery of the contrarted service. This 15 classified as unrestricted funds unless there is a contractual requirement for It be spent on a particular purpose and returned if unspent, In whizch case tt may be regarded as restrirted. Expendhure Llabllities are reco8nized as expenditure as soon as there is a legal or constructlve obllgation committing the charity to that expenditure, it is probable that a transfer of economlc benefits wlll be required In settlement and the amount of the obllgation can be measured rellably. Expenditure is accounted for on an accruals basis and has been classified under headlngs that aggregate 311 cost related to the category. Where c05ts cannot be directly attributed to particular headlnss they have been allocated to artlvltles on a basis con515tent wllh the use of resources. Expenditure on ralslng funds Include5 the costs of all fundralsing actlvltles, events, non charitable trnding activities and the sale of donated goods. Expenditure on charitsble activitles Includes all costs incurred by a charlty in undertaklng activitles that further Its ¢haritable aims for the benefit of Its beneflciaries, Including those support costs and costs relating to the 8overn3nce of the charity apportioned to charitable attivltles. Other expenditure includes all expendlture that Is neither related to raising funds for the charity nor part of Its expenditure on charltable activltles. All costs are allocated to expendlture categories reflectlng the use of the resource. Dlrert COSt5 attributable to single activity are allocated dlrectly to that activity. Shared costs are apportloned between the activitles they contribute to on a reasonable, lustifiable and consistent ba51S. Tangible ftxed assets Depreciation is provided at the following annual rates in order to write off each èsset over its e5tirnated useful life. Pase 15 cootinued...
Ministries UK NotÈs to the Finandal Statements- contlnued for the Year Ended 31 March 2024 ACCOUNTING POLICIES- contlnued Tanzlble fixed assets Flxtures and rrttings Motor vehicles Computer equipment 20% on cost 25% on reducing balance 33% on cost Investment property Investment property is shown at most recent valuation. Any aggregate surplus or deficlt arising from changes In falrvalue Is recognised in the Statsment of Financial Artivitie& All freehold property owned 15 held for the purpose of long terni lettln8. A valuatlon of all the propertles was undertaken by professlonal suyveyors and valuers on 31 August 2022. The Trustees are of the opinlon that the valuation continues to reflert the market value. The TNstees intend to have an independent valuatlon by qualified surveyor every 5 years with the nekl Independent valuation to be undertaken In 2027. In the Intervenlng years the Trustees wlll assess the market value of the propertles based on the location of the propertles and thé rentsl yleld. An increase In the carryln8 amount of an asset as a result of a revaluation is recogni5ed in other recognTrsed 8ains and losses, unless It reverses a charge for impairment that has prevlously been reco8nised as expendrture within the statement of flnancial activities. A decrease In the carrylng amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,exctpt to which it offsets any previou5 revaluatlon galn, In whlch case the loss is shown wlthln other recognised gains and losses on the Statement of financlal actlvities. Taxatlon The charlty Is exempt from tsx on Its charltable actlvitles. Fund attountln8 unrestricted funds can be used In accordance wlth the tharitable objectives at the discretion of the trustees. Restricted funds can only be used for partlcular restrirted purposes wlthin the objects of the charity. Restrlctions arise when specifled by the donor or when funds are raised for partlcular restricted purposes. Further explanatlon of the nature and purpose of each fund is Included In the notes to the financial statements. Hlre purthase and leaslng commltm¢nts Rentsls pald under operatin8 leases are thar8ed to the. Statement of Financial Attivitles on a straight line basls over the period of the lease. Penslon Costs and other post-r¢tlr¢ment beneffts The charity operates a defined contribution pension scheme. Contribution5 payable to the charty's pension scheme are charged to the Statement of Finèncial Activitles in the period to which they relate. Page.1& £ontinued:..
Ha Ministries UK Notes to the Flnanclal Statements- Contlnued for the Year Ended 31 March 2024 DONATION5 AND LEGACIES 31.3.24 31.3.23 Donations Gift aid Local giving Grants 216,760 11,541 20,082 609,674 66.893 16,931 35.517 207.846 858,057 327,187 Grants received, Included in the above. are as follows: 31.3.24 31.3.23 Other grants 609,674 207,846 OTHER TRADING AcrivrriES 31.3.24 31.3.23 HUB 262 INVESfMENT INCOME 31.3.24 31.3.23 Deposlt account Interest 1.519 179 INCOME FROM CHARITABLE AcfiviTIES 31.3.24 31.3.23 Actlvlty General Housing rents 407,533 471,881 RAISING FUNDS Raisln8 donations and legacles 313.24 31.3.23 Fundraising 30,151 14.231 Pagè 17 c(>ntinue"d...
Ha Mlnlstrfes UK Notes to the Flnancial Statements- contlnued for the Year Ended 31 March 2024 CHARrrABLE ACTIVITIES COSTS Support costs {see note 8) Dirert Costs Totals General 1,393,158 3AIOO 1.396,158 SUPPORT Costs Governance General 300 AUDITORS, REMUNERATION 31.3.24 31.3.23 Fees payable to the charity's auditor5 for the audit of the charity's financial Statements 3,000 io. TRUStEES' REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. ii. STAFF COSTS 31.3.24 31.3.23 Wages and salarles Social security costs Other pension costs 700,138 53,417 14,602 385,219 32,454 9,734 768,157 427,407 Key management personnel include all persons that have authority and responsibility for plannin& directing and controlling the activities of the charity. The total remuneration paid to key management personnel for services provided to the charity was £62,555 {2023 £59,659). The average monthly number of employees during the year was as follows: 31.3.24 32 31.3.23 13 Employees Page 18 continued...
Note5 to the Flnanclal Staternents- continued forthe Year Ended 31 March 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIE5 Unrestricted fund5 Restrlcted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacles 104,579 222.608 327,187 Charitable actfviues General 471,881 471.881 Other trading activities Investment income Other income 262 179 157,414 262 179 J57,414 Totsl 7YI,315 222,608 956,923 EXPENDifuRE ON Ralsin8 funds 14,231 14,231 Charltable artliiltle$ General 659.593 166,646 826,239 Total 673,824 166,646 840,470 NETINCOME 60,491 55,962 116,453 RECONCIUATION OF FUNDS Total funds brought forward 1,713.637 40.829 1,754,466 TOTAL FUNDS CARRIED FORWARD 1.774,128 96,791 1,870.919 Page 19 continued...
Ha pykn Mlnlstrles UK Notes to the Financial Statements- contkn for the Year Ended 31 March 2 13. TANGIBLE FIXED ASSETS Flxtures and fitt4n8S Motor vehlcles Computer equlpmÈnt Totals Cosr At l April 2023 Additions Recla55ification 52,969 19.645 71614 5L726 46,726 3,658 13.658) At 31 March 2024 50384 57,969 15,987 124.340 DEPRECIATION At l Aprll 2023 Charge for year Reclassiflcation/transfer 16,312 9,175 .148 3.167 12,990) 29,460 19.632 7.290 At 31 March 2024 10,280 25,487 13325 49m2 NEf BOOK VALUE At 31 March 2024 40.104 32M2 2,662 75,248 At 31 March 2023 36,657 6,497 43,154 I& INVESTMENT PROPERTY FAIR VAWE At l April 2023 Addition5 1.505,000 159,844 At 31 March 2024 1,664 NET BOOK VALUE At 31 March 2024 1.664,844 At 31 Marth 2023 1,505,(KIO Fair value at 31 March 20241s represented by: Valuatlon In 2022 Cost IA55,769 209,075 1,664 If the investment propertles had not beefi revalued they would have been included at the followlng hlstorical cost.. 31.&24 31.3.23 Cost 209,075 49,231 Investment property was valupd on an open market basis on 31 March 2024 i)v the trustees. -Pag@20.-.- -- ---
M"nlstrles Notes to the Flnandal StstÈments- contlnued forthe Year Ended 31 Marth 2024 DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.3.24 313.23 Trade debtors Other debtors Prepayments and accrued income 48,710 886 29,646 44.016 29,516 87.342 73,532 16. CREDITOR5: AMOUNTS FALUNG DUE WITHIN ONE YEAR 31.3.24 31.3.23 Bank loans and overdrafts (see note 181 Trade creditors Taxation and soclal security Other creditors 10,191 28,151 21,381 97,162 9,249 33.093 12,463 72,922 156085 127,727 17. CREDITORS: AMOUNTS FALLING DUE AFfER MORE THAN ONE YEAR 31J.24 31.3.23 Bank loans (see note 18} 10,191 LOANS An analysls of the maturlty of loans 1$ 8lven below: 31.3.24 3L3.23 Amounts falllnE due wlthln one year on demand: Bank loans 10,191 9,249 Amounts falling between one and year5: Bank loans- 1-2 years 10,191 19. LEASING AGREEMENTS Kfjinlmum lease payments under non-cancellable operatlng leases fall due as follows: 31.3.24 31.3.23 Wlthln one year Between one and five years 46,220 1,310 12.480 5.630 47,540 18.110 In November 2024 the chari:y signed a 5 year lease wlth Green Pa5ture5 for the nearby Salvation Army building with the intention of renovating the property to use as the Community Cafel Supermarket and additional office space. Page 21 continued...
Notesto the Flnandal Statements- contlnued for thetsy r Ended 31 Mar 024 20. MOVEMENT IN FUNDS Net movement in funds Transfe between lunds At 31.3.24 At 1.4.23 Unre5trfrted funds General fund Contingency Fund Revaluation Fund Sinking Fund 182.309 86,050 1,455,769 (912) 68,864 186,050) 250,261 IN55,769 68M6 18.686 1,774,128 (9121 1,500 1,774,716 Restrlrted fund$ National Lottery Community Fund McNau8ht Refugee Rental Income Fund The Hilden Charitable Fund Arnold Uark CFFC- Fuel Screwfix Fund VCS Support Fund Key Fund Calderdale Metropolitan Borough Councll CFFC-5upport Worker CFFC- Cost of Living FL*nd Dec 2022 CFFCOvenden Wlnd Farm Fund Avlva CommunSty Fund Creatlve Minds Uplift Fund Mayors Safer Communities Fund Calderdale Cost of Llvln8 Fund June 2023 Sir George Martln Trust Sackler Trust Creative Minds supplement CFFC Drop In Support Worker Feeding Brltèin Liz & Tery Bramall Foundatlon Calderdale Cost of Llvlng Fund Oct 2023 B & QFoundatlon Harnesslng the Power of Communities Food Glver Kim & Jim Gardener 729 199 17,829) 1199) 11,219) 11,107} (22} 1.107 1,500 576 23.741 20.000 11,51)0) 5,021 123,741) Izo,000) 15,098) 13,5911 (5,5001 (3,4851 11,9541 17,190) 4.060 4,000 50,000 1,371 5,597 3,591 5,500 3,485 1,954 7,280 90 4,060 1,371 ii,iii 4,760 4,760 10,000 6,165 6,165 13,6901 iio,0001 3,690 10,000 96,791 11,863 11,SOOJ 107,154 TOTAL FUNDS I70,919 10,951 I81,810 - Page 22_--.- -.ontInUed...-.--
inlstrles UK Notes to the Flnan¢lal Statements- tontinued for the Year Ended 31 March 2024 MOVEMENT IN FUNDS. conllnued Net movement in funds, included in the above are as follows.. Inwmin8 resources Resour expended Movement In funds Unre5trirted funds General fund 827,946 1828,858) (912) Restrlcted funds National Lottery Community Fund Souter CharitableTrust McNaught Refugee Rental Income Fund The Hllden Charltsble Fund The aothworkers, Foundation Arnokl Clark CFFC- Fuel Tesco Groundworks VCS Support Fund Key Fund Gareth Henderson Calderdale Metropolitan 8orough Council CFFC- Support Worker CFFC- Cost of Living Fund Dec 2022 CFFC Ovenden Wlnd Farm Fund Avlva Communlty Fund Creative Minds Uplift Fund Mayors kfer Communltie5 Fund Gareth Henderson The Hlscox Foundation Calderdale Cost of Livlng Fund June 2023 Albert Hunt Trust Garfield Weston Foundation Sir George Martin Trust SacklerTrust Creative Mlnds supplement CFFC Drop In Support Worker Uk Shared Prosperity Fund UK Shared Prosperity Fund Feeding Brltain CMBC Community Small Grants Llz & Terry Bramall Foundation Calderdale C05t of Living Fund Oct 2023 Pat & Sue Ru55ell Fund The Ni8ht ShelterTransforrnation Fund 8 & Q Foundatlon Harnessing the Power of Communitles Food Giver Golden Acre Food Charle5 & Elsie Sykes Trust Hospital Saturday fund Covea 8emard Sunley Foundatlon Grace Trust Church Urban Fund 63,117 170.946) 13,000) (199) 11,219} 12,047) (1.107) 1199) (1,219) 2.047 (1,107) 122) 11,0001 14,979) (23.741) {5,000) 183,102) 15,098) 13,591) 16,201) 13,4851 11,9541 (7,190) (6,193) 115,000) (5,940) (7,1)00) 120.0001 5,021 123,7411 63,102 120,000) (5,0981 (3,5911 (5,5001 (3A85) {1,954) (7,190} 701 6,193 15,000 20,000 50,000 1.500 50,0(XI 1,3n 1129) 60,703 43,131 42,500 2,970 160,703} {43,1311 (31,3891 (2.970) ii.iii 36.440 7.500 iOO,IMJO 10,000 I200 492 (31,680) (7.500) 1100000) 4,760 io.(*)o 6,165 13.6901 (6,335) 14,182) 15,000) 13.000) 12,000) IIAIB) 15,000) 11,0001 14,0001 5,000 I,OOD 4,000 Page 23 c0nnUed...
s Mlnistries UK Notes to the Financial Statements- contlnued foi the Year Ended 31 fvlarch 2024 MOVEMENT IN FUNDS- cantlnued Kim & Jim Gardener (,000) iio,IxJoi 609.314 1597A511 11,863 TOTAL FUNDS IA37.260 {1,426,309) 51 Comparatives for movement In funds Net movement in funds Transfers between funds At 31.*23 At 1.4.22 Unrestrlrttd funds General fund Contingency Fund Revaluatlon Fund Sinking Fund 171,818 86,050 1,455,769 60,491 150,0001 182,309 86,050 ¥455,769 so,000 50,OCrf) 1,713,637 60,491 1,774,128 Restrlcted funds National Lottery Community Fund Souter CharltableTrust McNaught Refugee Rental Income Fund The Hllden Charltable Fund Arnold Clark CFFC- Fuel Tesco Groundworks Screwfix Fund CMBC Ward Forum CAFF Grant STWDSHP VCS Support Fund West Yorkshlre Comblned Authority Key Fund Gareth Henderson Dave Fawcett CalderdalÈ Metropolitan Borough Council CFFC- Support Worker CFFC- Cost of Living Fund Oec 2022 CFFC Ovenden Wlnd Farm Fund Avlva Community Fund Creative Minds Uplift Fund Mayors Safer Communitie5 Fund Speedomick Foundation 23,142 115,313) {5) 11,7541 12.8911 107 1871 13721 7,829 io,oc 199 1,219 1,107 22 iO.OOD 1,953 4,110 1,000 109 372 1.500 390 500 288 1,370 4,960 1.5C {3901 15001 12881 17941 14,9601 23,741 3,625 65 30,OC(I 5,098 3,591 s,51 3,485 1,954 7,280 {1,1301 576 23.741 3,625 65 20,1)00 5.098 3.591 5.500 3,485 1,954 7,280 iio,oooi 1,130 40,829 55.962 96,791 TOTAL FUNDS 1,754,466 116.453 1,870,919 .. Pagea&-... -. .contitX>..-_ ...-.. .
days Mlnistrles UK Notes to the Flnand•l Statements- contlnu for the Year Ended 31 March 2024 MOVEMETrrr IN FUNDS- contlnued Comparative net movement in funds, included In the above are as follows: Incomln8 resources Resources Movement expended In funds Unrestrlrted funds GeneTrl fund 734,315 1673,824) 60,491 Restricted funds National Lottery Community Fund Souter CharitableTrust McNaught Refugee Rental Income Fund The Hllden Charitable Fund The Clothworkers. Foundatlon Amold aark CFFC- Fuel Tesco Groundworks CMBC Ward Forum CAFF Grant STWDSHP VCS Support Fund West Yorkshlre Combined Authority Queen's Jubilee Fund Key Fund Gareth Hender50n Dave Fawcett Calderdale Metropolitsn Borough Council CFFC Never Hungry Fund CFFC General Groundworks- Food Fund CFFC- Food Parcels Tesco Groundworks CFFC- Support Worker CFFC- Cost of Uvlng Fund Dec 2022 West Yorkshre Combined Authority CFFC Ovenden Wlnd Fami Fund Aviva Community Fund Creative Minds Uplift Fund Mayors Safer Communities Fund CFFC grant ott 2023 Gareth Henderson Speedomlck Foundation 63,117 (78,4301 15) 11,7541 12.8911 (2.7301 1893) {87) {372} {3901 1500) {2881 12,7641 14,9601 15,895) {16,2591 {11,3751 115,313) {51 (1,7541 11891) 2.730 1.000 107 1871 13721 1390) {51]01 (2881 1794) {4,9601 1.970 5,895 40,000 15.000 65 30,000 23.741 3.625 65 30,000 15,000) 12,5001 12,0001 18,000) I1,0) (8.9021 13,6291 12,9431 2,500 14.000 7,220 2.943 5.51)0 3.485 1.954 7,280 1,244 524 5,098 3,591 5,500 3,485 1954 7,280 11,2441 1524) 11,3111 (1,1301 222.608 1166,6461 55,962 TOTAL FU"NDS 956.923 1840,4701 116,453 Restrlrted funds We would like to thank all funders who have supported us throughout thls financlal year.. Natlonal Lottery Community Fund Souter Charitable Tfust continued...
Mlntstrles NotesiQ the FIDanclal Slatements- contlnued for the Year Ended 31 Mar 21K MOVEMENT IN FUNDS. continued Calderdale Metropolitan Borou8h Council UK Shared Pr05perity Fund Hiscox Foundation Creative Mlnds supplement Community Foundation for Calderdale ICFFCI and its generous donors Sackler Trust B&Q Foundation Albert Hunt Trust Garfield Weston Foundatlon Sir George Martln Trust Feedlng Britaln Liz & Terry Bramall Foundation Pat & Sue Russell Fund The Nlght Shelter Transformation Fund Calderdale Cost of Llvlng Fund June 2023 Calderdale C05t of Livlng Fund OCtor 2023 CMBC Communlty Small Grants Harnessing the Power of Community Ivia CFFC) Lidl Bear Toy B8nk Tesco Archer Trust Bernard Sunley Foundatlon Charles & Elsle Sykes Trust Church Urban Fund Grace Trust Holbeck Charlty Hospltal Saturday Fund Household Support Fund Kenneth Hargreave5 Charitable Trust Rank Foundation Pebbles Trust VCSSupport Fund Ivla CFFCI 21. EMPLOYEE BENEFIT OBUGATIONS The amount recognlsed In income or expenditure as an expense in relatlon to deflned contribution plan was £14,60212023: £9.734). 22. CONTINGENT UAB5LITIES At the year end the charlty had B ongolng houslng dlsrepalr clalms from tenants. These claims have been settled durin8 2024 and the propertles have been repalred to an acceptable standard. The Charity will have to pay approxlmately £20000 In compensatlon to the tenants and will also have their legal fees and thlrd party solicltors fees to pav. .tsage 26_
nistrles UK Notes to thè Flnanclal Statements- contlnued forthe Year Ended 31 March 2024 RELATED PARTY OISCLOSURES Durlng the year donations of £35IXJ were made to the charlty by the trustees/CEO. Durlng the year payments of £19.266 were made to Core Facilty Services Ltd covering various services induding IT and trade waste. At the year end an invoice for £748 was outstanding. The company also made a donation of £3000 to the charity. Gareth Henderson Is a trustee of Happydays Ministries UK and a director of Core Facility Services Ltd. During the year payments of £980 were made for consultsncy to Andrea Henderson wh0 15 the sister In law of Gareth Henderson. At the year end an invoice for£559 was outstanding. These transactions were undertaken on nomial commercial terms. l)onations of £20tXl were made to the charity in year to 31 March 2024 by Happydays Cycles & Community Hub CIC. The directors of the CIC are also trustees of the charlty. Donations of £133,433 were made to to the charity In year to 31 March 2024 by Calderdale Smartmove Ltd. The directors of thls charity are also trustees of Happydays Ministrle5 UK. In March 2023 David Fawtelt resigned as CEO of the charty. Three of the rental properties used by the tharity to support vulnerable indlvidua15 were jointly owned by the former CEO David Fawcett, Katie Fawcett and a third unconnerted individual. The charity has ceased to Use one of these propertie5 during the year and the other propertie5 were sold to an unconnected entity In 2022.. Rents recelvable from Calderdale MBC and paid to the landlord are on nomial commercial terms.
Ministrl Oetalled Ststement of Flnanclal Artlvhles for the Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donatlons and le8ades t)onatlons Gift aid Local givlng Grants 216.760 11,541 20.082 609,674 66,893 16,931 35,517 207,846 858A157 327,187 Other tradlng artlvlties HUB 262 Investment Income Deposit account intsrest 1.519 179 Charltsble artlvftles Houslng rents 4107,533 471,881 Other Income Proflt share Happydays Cycles ac Fundralsing Income Other income 550 96,973 S9,891 148A59 Zl,692 170,151 157.414 Totsl Incomln8 resour¢es IA37,260 956,923 EXPENDrruRE Ralslng donatlons and le8a¢l¢s FundraSsln8 30,151 14231 Chafitsble artlvftles Wages Soclal security .Pension5 Other operating lease5 Rates and watÈr Insurance Llght and heat Telephone Advertisin8 Sundries Repairs and mainten8nce Other establlshment tosts Carrled forward 700,138 53,417 14,602 I¢Yl.428 14,649 16,807 71,410 15,308 15,761 1.649 91,150 17,242 1,116,561 385,219 32,454 9,734 137,450 4,S20 7,818 8,794 13,128 6,397 4,802 82,279 11,501 704,096 This page does not form part of the statutory financial statements . .Pa8e28_____--. -_...-.-.-
apllyddys Mlnistr5es Oetailed Statement of financlal Artlvllles for the Year Ended 31 Marth 2024 31.3.24 31.3.23 Charltable actlvltles Brought forward Motor vehicles expenses Other motorltravel costs Legal and professlonal fees Othèr office costs Bad dèbts Subscrlptions Tralnlng Computer expenses HUB Food Materials and equlpment Accountancy fees Grant repald Independent exarnlnatlon fee Fixtures and fittlngs Motor vehlcles Computer equlpment Interest on bank loans and overdrafts Other Interest payable and slmllar char8es 1.116,561 12,374 7,805 43,352 3.929 10,849 4,072 3,434 43,196 1,850 69,619 38,193 2,082 12,95S 704,096 9.556 6.811 16,398 2,530 9,568 1,989 1,975 8,299 2,708 17,974 29,210 2,550 1,572 7,290 9,174 3.167 1.979 1,277 3.786 3,387 2,833 997 1.393,158 826,239 Suppo11 costs Governance costs Auditors, remuneration 3,000 Total resources expended 1,426,309 840,470 Net Income 10.951 116,453 This page does not form part of the statutory financial ststements -tsa8e 29_ .....-_..__