REGISTERED CHARttY NUMBER: 1157527 rt of the Trustses and Audlted Finanaal Ststements forthe Year Ended 31 March 2025 Mlnlstrles UK Eni8ma Accountants Ltd Office B5, Croft Myl West Parade Halifax West Yorkshire HXI 2EQ Ha Ministri Contents olthe Flnanclal Statements for the Year Ended 31 March 2025 Report of the Trustees Report of the IndepÈndentAuditOTS 7 to 10 Statement of Flnanclal ArtlvitSes li Balance Sheet Cash Flow 5tstement 13 Notes to the Cash Flow Ststement 14 Notss to the Financial Ststements 15 to 27 Detalled Statement of Financial Activities 28 to 29 Intslrles UK Re rt of the Trustees forthe Year Ended 31 Mar¢h 2025 The trustees present thelr report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accountin8 and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR5 1021 {effective l January 20191. OBJECTIVES AND AcrrviTIES Purpose. Vision and Strategic Goals This year was the second year of delivery of our 3-year strategy for the period 2023-2026. Havin8 reviewed the progress we have made the purpose, vision and strategic goals of the charity remain the same. Our Purpose is ...., To support and empower people who are homeless or in cri515 to live independent and purposefvl We do this by providing safe accommodatlon. routine, healthy food, health clinics and advice and support to bring about sustainable thange in their lives. Our Wision is...... To be a leadln8 and hi8hty Valued provider of 5ervice5 to people who are homeless or in crisi Our strategy sets out a serles of ambitious strategic goals, These are: l. To broaden the seNices, we and our partners provide, to meet the wider needs of those who are homeless or in crisis 2. To develop the Infrastructure, processes and 80Vernan￿ of Happy Days to robustly underpin the setwlw provlded 3. To develop our people, stsff and volunteers, to meet the goal of broadening our services 4. To deliver a sustainable source of funding for Happy Days 5. To continue to collaborate effectively with our partners in Calderdale and beyond to ensure we collectivety meet the need5 of those who are homeless or in crisis. Our Servlces and Activities We operate supported accommodation for residents in Calderdale, helping those who have been street homeless. a recovering frorn addiction, have poor mental health, or have been referred via probation seNices. Our intensively supported accommodation provides and offers the homeless a safe and secure place to live and acce55 to our Happy Life Programme of support. Our affordable living accommodation provides 63 independent livin8 tenancies to prevent homelessness. We also have Happy Days Cycles which is a separate Community Interest Company, created to provide the charity with finance, work wlth I￿r residents as volunteers. and Supply a 8reat community business in Sowerby Bridge. We also dellver a broad ran8e of services for people experiencing homelessness, food poverty and many other Issues brought on by them being in cri515. These include our Community Supermarket, a Community Cafe, our dropin Crlsls Support Sep4lce. a ran8e of health cllnlcs and The Winter Shelter at The Gathering Place ITGPI. Page I Re rt of the Trustees for the Year Ended 31 Marth 2025 ACHIEVEMENTS AND PERFORMANCE In 2024-2025 significant progress has been made against the Happy Days Strategy and Business Plans. Notably, a large scale programme of improvements to 56 of our independent accommodation units, the refurbishment of Jubilee House introducing a brand new harm reduction housing model for 7 people living with multi disadvantages in Calderdale. All of this has been achieved in a challenging financial environment. We have raised £1.9m in income in 202412025 which represents an increase of over 30% from the previous year. We have partnered with more agencies to hold clinics at the drop-in Crisis Support Service. including Calderdale Recovery Steps Nurse Prescriber Clini4 dentistry with Whitehill Dentsl Prattice, Healthy Minds. P3 Housing SustainmenL CMBC Homelessness Outreach. We continue to have an NHS wound clinic and have developed a wrap around support package for each person attending to enhance health and wellbeing. We have refurbished Jubilee House into 7 flats. offering 24n hou5in& care and support for people who have previously been homeless and need intense support to sustsin a tenancy. We have worked alongside CMBC to enable YES Energy to deliver a programme of works to transform energy solution5 in 56 flats, this huge program of work% will deliver cheaper and environmentally friendly energy to these flats. We have building issues in some of our hou5e5 and have regular monitoring of all houses in place. We have developed new sothvare to meet our needs in each area of the charity. This software has enabled us to provide better reporting to the Trustee Board. We have filled all key management roles Set out in our organisational model. The full set of Policies that underpin our services have now been enhanced with a suite of Standard Operating Procedures, we will continue to add to and develop this into next year. We have worked with a consultant to develop a robust Risk Reglster and this has been adopted by the Board of Trustees. We have continued to Ilve by our values and behawours. We have further strengthened our relationships with stskeholders and key partners. In partlcular heaFth partners. Wlntsr Shelter The Wlnter Shelter is an essential service to the local communlty and Is made posslble thanks to stron8 Strategic partnerships and the commitment of our staff and volunteers. It operates from October to March at TGP and provides 56 bed spaces per week on average to the homeless In 8 Indlvldual room& The Shelter operates 24 hours a day and Happy Days and its partners provide wrap around support to address health and wellbeing needs, substance use harm reduction, offending behaviour and prepare residents for a successful move on to longer term accommodatlon. Through collaboration with Public Health and a local charity, Calderdale Recovery Steps, who help indivlduals. and their friends and families, we introduced a Trauma Informed, Safe High Tolerance Drug and Alcohol Policy for the Winter Shelter in winter 2022.Thi5 continue5 to be successful in reducing hami and and provides a pathway to recovery. We support residents with a wide range of issues including drug and alcohol vse, mental health condrtions. modern slavery. domestic violence, Sexual and financial abuse. We believe the wrap around care in our winter shelter is unique and 15 Positioned to prevent future homelessv)ess and redu￿ criminal activity. We delivered over 6000 spetific intervention5 to residents including safeguarding interventions, probation appointments, accompanied visits to hospitsl. gaining acce55 to GP appointments and provision of activitie5 such as crafts and numeracy classes. 95% of our residents had move on accommodation on leaving the shelter. Comfflunity Supermarket and Communlty Cafe In August 2023 we replaced the Food Bank with a Community Supermarket which now supports over 300 people. Our customers pay E6 and get a choice of 15 items includin8 fresh fruit and vegetables. £1 of the £6 goes into a credit union savings account to promote longer term pos5tlve finanaal outcornes. We still provide food parcels, rf needed, for people in crlsls. The Communlty Supermarket has developed a weekly recipe card to inspire shopper5 to purchase and cook wlth the fresh produce in the shop that week The Communlty Cafe provldes a 2 course hot meal 3 tlmes a week and a breakfast service 5 times a week.The Cafe seNed over 14800 meals In 2024-2025 and over 7000 breakfasts. Page 2 s Mini rt of the Trustees for the Year Ended 31 March 2025 Crisis Support Servlce In 2023 we fully implemented our drop-in se￿1￿ to support people in crisis and renamed it our Crisis Support Servi￿. A support needs assessment is carried out and then a hand holding Servi￿ is provided to access support to bring about sustsinable change in people's lives.This service is available 5 days a week. This service delivered almost 6CKQ support intetventions in 2024-2025. There were almost 400 attendan￿ at the on-site wound clinic, 94 dental appointments and 175 drug and alcohol intervention5 to reduce hami. Health Cllnics The Gathering Place has on-site wound clinic, a weekly drop4n mental hea￿h sUPPOrt service, ￿lce a week Calderdale Recovery Steps recovery navigator and ham reduction dinic and a Nurse Pre5cribin8 Clinic. We provide acce55 to a flexible dental commissioning project in partnership with Whitehill Dentsl Prartice providing 6 appointments a week for people who are currently or formerly homeles5 to provide emergency treatment. Service members are accompanied by a Complex Lives Coordinator to the practice each Friday and are offered a course of treatrnent including dentures where required. This unique seNice has enabled people to access treatment that have previously suffered health inequality due to thelr Circumstan￿5. Properties and Supported Accommodation We have developed plans and designs to refurbish TGP to be a year-round shelter and provide better accommodation for our Crisis Support Servlce and Health Clinics. These plans have received approval from Calderdale Council. We submitted a detailed plan for Community Asset Transfer ofTGP and this has been approved by Cabinet and CMBC and is currentty with the legal team to draw up a lease a8reemenL We have contlnued to lease the former Safvation Army buildlng from the collaboration with Green Pastures who bought the bulldlng. The Community Supermarket operates out of this buildlng and the car park rents out Spa￿ to provide further income for the charity. This building will help to expand our services and will in time provide a new headofficeforourgrowin8 team. FINANCIAL REVIEW Flnancial position During the year income has exceeded expenditure by £294,861 12024.. £10.9511. The total fund5 of the charity have increased from £1,881,870 to E2,176,731 ReseTve5 poliry The Trustees have e5tsblished a level of reserves that the charity should have to operate and meet the charity's objettives. There are free reserves of £15,324 as at 31 March 2025 {2024.' £346241 after accounting for restricted funds and fixed assets. We now have an ongoing reserves policy in place with an amount of £101,1￿ Set aside and we are malntalnlng this a5 a separate fund. Going coneern The trustees have revlewed the circumstances and consider that adequate resources contlnue to be avallable to fund the activities of the charlty for the foreseeable future. The charity has considered its expected Incomlngs and outgoin85 for the next twelve month5 and is confident that it will have sufficient funding and unrestrlcted income to be able to meet its liabllltles and continue to operate forthe next year. The Trustees consider the charity to be a going Con￿rn. Page 3 Ha a Mlnlstrfes UK Re rt of the Trustees for the Year Ended 31 March 2025 FUTURE PLAN5 We have set out a dear buslness plan for the second year of our strategic plan. This has some ambitlOUS goals In It includin8: - Developlng and progressln8 our planned maintenance programme for our propertie5 - Completlng the reflt of Jubilee House and hopefulty to be8in work to develop the year-round shelter Bulldln8 greater strength and depth in our team to underpin our plans Developing our fundin8 Str8te8y to move the charity to a more sustslnable fundlng posltSon and driving our donor and events programme to supportthat - Continuing to refine and enhance our seNices We would like to take thls opportunlty to thank the leadership team, both staff and tru5tee5, for their vision and integrity during the past 12 months, which have seen tremendous change. Everyone has been incredibly 8enerou5 with their time and the demands on our resources have been hu8e. We are fortunate to have an ener8etic and driven team of professlonals leading our organisation, every one of whom is driven by a determination and desire to empower people who are homele55 or in crisis to live independent and purposeful lives. They are supported by a great team of volunteers. We have learnt a 8reat deal over the past year and have worked hard to implement change and improvement. As we look ahead to the future of our organisation, we have a very clear vislon and strategy and a deep understanding of how our se￿iceS can best 5UPPOrt those who need them. Our foundations are strong and we are looking fO￿ard to building on the work we have done In 2024 to expand existing provision and establish new services which will enable us to achieve even more for those who need our support. all with the aim of givin8 people greater security, hope and independence. STRUCTURE, GOVERNANCE AND MANAGEMENT Govemlng document The charity is controlled by its goveming document a deed of trust and constltutes a charltable Incorporated organisation. Charity constltutlon The charity is a charltable Incorporated organlsatlon and reglstered Charlty, No 1157527, reglstered wlth the Charlty Commisslon on 18 June 2014. The constltutlon has been amended on 20 July 2020 and again on 6 June 2024. Recrultment and appolntment of new twstees The trustees of the charlty are appolnted by the trustees and we have expanded our Trustee Board this year to brln8 In new skllls to support our future development. Organlsatlonal strurture The tharity trustees mana8e the affairs of the charity. They have a duty to identify and review the risks to whith the charity is exposed and ensure appropriate controls are in place to provide reasonable reassurance against fraud and error. The vision and mission of the charity is delivered passionately by the ￿0 Ellen Boothe, together with a small team of stsff and large volunteer base. REFERENCE AND ADMINISTRATIVE DFfAILS Registered Charlty number 1157527 Prlnclpal address The Gathering Place I St James Road Halifax HXI IYS Pa8e 4 Ha Ministries UK Re rt of the Trustees for the Year Ended 31 Ma￿h 2025 Trustees G P Henderson P Cawdron S J Wllson (resigned 23.9.20241 N J Chance-Thompson Ire5igned 20.1.20251 K Teague M S Rose Iresigned 8.5.20251 N R Gemmell (resigned 25.5.20251 Ms H J Walker-Lynch (appointed 11.6.20251 Ms C Daniel (appointed 8.5.20251 Ms L Franks (appointed 17.10.20241 I￿signed 1.12.2025) Auditors Enigma Accountants Ltd Office B5, Croft Myl West Parade Halifax West Yorkshire HXI 2EQ Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling ME9 4JQ UntyTru5t Four Brindleyplace Blrmlngham BI 2JB EVENTSSINCETHE END OF THE YEAR Information relating to events since the end of the year is given in the notes to the financial statements. 5TATEMENf OF TRUSTEES, RESPONSIBILITIES The trusteès are responsible for preparlng the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards {United Kingdom Generally Accepted Accounting Practi￿) includin8 Financial Reporting Standard 102 Yhe Financial Reporting Standard applicable in the UK and Republic of Ireland" Page 5 Re rt of the Inde ndentAudltors to the TNstees of Istrles UK Oplnlon We have audlted the flnanclal statements of Happydays Ministries UK (the 'charity'l for the year ended 31 March 2025 which comprlse the Statement of Finantial Activities, the Balan￿ Sheet, the Cash Flow Statement and notes to the financlal statements. including a summary of si8nificant accounting policies. The financial reporting framework that has been applled in thelr preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), includin8 Financial Reporting Stsndafd 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland,. In our opinion the financial statements- give a true and fair view of the stste of the charity'5 affairs as at 31 Marth 2025 and of its incoming resources and application of resources, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. including Financial Reporting Stsndard 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 Act 2011. Ba515 for opinion We conducted our audlt In accordance with International Standards on Auditing IUKI 11SAs IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements sertlon of our reporL We are independent of the charity in accordan￿ with the ethical quirements that are relevant to our audit of the financial statements in the UK, includSng the FRC'S Ethlcal Stsndard, and we have fulfilled our other ethical responsibilities In accordance with these requirements. We believe that the audit eviden￿ we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions ￿lating to 80ing ¢oncern In auditing the financial ststements, we have concluded that the trustees, use of the goin8 concern basi5 of accountin8 in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that individually or collectively, may cast significant doubt on the charity's ability to continue as a going con￿rn for a period of at le35t ￿e1ve months from when the financial ststements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to golng concern are descrSbed in the relevant sections of this reporL Other inf(Kmation The trustees are responsible for the other information. The other inforniation 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 financial statements does not cover the other information and, except to the extent otherwise explicitly ststed in our report, we do not express any form of assurance condusion thereon. In connection with our audit of the financial statements. our responsibility is to read thE other information and, in doing so, consider whether the other infomation 15 materially inconsistent with the financial Statements or our knowledge obtained in the audit or otherwise appears to be materially mi5Stated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether thi5 gives rise to a material misststement in the financial ststements themselves. If. b35ed on the work we have performed, we conclude that there is a material misstatement 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 exception We have nothing to report in respect of the followin8 matters where the Charitie5 IAccounts and Reports) Re8ulation5 2CK)8 requires us to ￿pOrt to you if. in our opinion: the infomation given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or sufficient accounting records have not been kept; or the finanaal statements are not in asreement with the accountin8 records and returns; or we have not received all the information and explanations we require for our audit. Page 7 Re rt of the Inde Ha ndent Audltors to the Trustees of 5 Mln15trles UK Respon5iblllties of trustees As explained more fully in the Statement of Trustees, Responslbllltles. the trustees are responsible for the preparatlon of the finanoal Statements whlch glve a true and falr vlew. and for such internal control as the trustees determine is ne￿SSary to enable the preparation of financlal ststements that are free from material misstatement, whether due to frdud or error. In preparing the financial Statements. the t￿￿teeS are responsible for assessing the charity'5 ability to continue a5 going cOn￿rn, disc105in8, a5 applicable, matters related to going concern and using the goin8 concern basis of accountin8 unless the trustees either intend to liquidate the charity or to cease operation5, or have no realistic alternattve but to do so. Page 8 Re rt of the Independent Audltors to Ihe Trustees of Ha Ministries UK Our ￿ponsIbIl￿1e$ for the audit of the financlal statements We have been appointed a5 auditors under Section 144 of the Charities Art 2011 and report In accordante with the Art and relevant regulations made or having effect thereunder. Our objectives are to obtsin reasonable assuranee about whether the flnanclal ststements as a whole are free from material misstatement, whether due to fraud or error, and to Issue a Report of the Independent Audito￿ that includes our opinion. Reasonable assurance is a high level of assurance. but Is not a guarantee that an audlt conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expecLed to influence the economic decisions of users tsken on the basis of these financial ststements. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below: I￿egulariti@S. including fraud, are instances of non-complian￿ with law5 and regulations. We design procedures in line with our responsibilities, outlined above. to detett material misstatement5 in respect of irregularities. including fraud. The extent to whith our procedures are capable of detecting irregularities, including fraud is detailed below= Because of the inherent limitstion5 Of an audiL there is a risk that we wlll not detect all irregularities. including those leading to a material mis5tstement in the financial statements or nonr: Depreciation charges Loss on dlsposal of fixed assets Interest received Interest paid Finance costs Decreasellincreasel in debtors Increase in creditors 294,861 10,951 12,802 18,089 11,1211 1,037 838 16,606 70,878 19,631 11,519} 1,979 1,277 (13,810) 28,217 Net cash provlded by operatlons 413,990 46,726 ANALYSIS OFCHANGES IN NEf FUNDS At 1.4.24 Gish flow At 31.&25 Net cash Cash at bank and in hand 211321 IIN).332 31L653 211321 IqXl,332 31L653 Debt Debts falling due within l year 110.1911 10.191 110,1911 10.191 201.130 110,523 311,653 The notes form part of these financial statements Page 14 Ministries UK Notes to the Financial Statements for the Year Ended 31 March 2025 ACCOUNTING POUCIES Basis of preparlng the financial statements The financial statements of the charity, whlch Is a public benefit entity under FRS 102. have been prepared in accordance with the Charitles SORP IFRS 1021 'Accounting and Reporting by Charities: Ststement of Recommended Practice appllcable to charities preparin8 thelr accounts in accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting Stsndard 102 The Flnanclal Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financlal ststements have been prepared underthe historical cost convention. Income All income Is recognised in the Ststement of Financial Artivities once the charity has entltlement to the funds, it 15 probable that the Income will be re￿iVed and the amount can be measured reliably. The followln8 specific policies are applled to particular cate8ories of income: Income from donations or grants is reco8nised when there is evidence of entitlement to the gift receipt Is probable and its amount can be measured reliably. Legacy income is recognised when the re￿ipt is probable and entitlementls established. Income from donated 8IM)ds is measured at the fair value of the goods unless thls Is Imprartical to measure reliably, in which case the value is derived from the cost to the donor or the estlmated resale value. Donated facilities and Servi￿ are recognised in the accounts when re￿iVed if the value can be reliably measured. No amounts are included in the contribution of general volunteers. Income from contracts for the supply of services is reco8nised wlth the dellvery of the contracted Se￿iCe. This is classified as unrestritted funds unless there is a contractual requirement for It be spent on a parkncular purpose and returned if unspent, in which case it may be regarded as restrlcted. Expenditure Liabilities are recognized as expenditure as soon as there is a legal or construrtive obligatlon committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headlngs they have been allocated to activitles on a basis consistent with the use of resources. Expendlture on raising funds includes the costs of all fundraisin8 activities, events. non charitsble tradin8 activitles and the sale of donated goods. Expenditure on charitable artlvltles includes all costs incurred by a charity in undertakin8 activities that further its charitable aims for the benefft of its beneficiaries, including those support Costs and costs relating to the govemance of the charity apportloned to charitable attivities. Other expenditure Includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charltable artivities. All costs are allocated to expenditure categories reflerting the use of the resource. Dirett costs attributsble to a sin8le activity are allocated directly to that activity. Shared costs are apportioned betsveen the activities they contribute to on a reasonable. justifiable and consistent basis. Tanglble fixed assets Depreciation is provlded at the following annual rates In order to write off each asset over its estimated useful Page 15 continued... a s Mlnistrles UK Notes to the Flnandal SLitements- continued forthe Year Ended 31 March 2025 ACCOUNTING POLICIES- continued Tanglble fixed assets Fixtures and fttin8S Motor vehicles Computer equipment 20% on cost 25% on reducln8 balance 33% on cost Investment pnjperty Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Artwities. All freehold property owned is held for the purpose of long term letting. A valuation of all the properties was undertaken by professional surveyors and valuer5 on 31 August 2022. The Trustees are of the opinion that the valuation continues to reflect the ma￿t value. The Trustees intend to have an independent valuation by a qualified surveyor every 5 years with the next independent valuation to be undertaken in 2027. In the intervenin8 years the Trustees will assess the market value of the propertie5 based on the location of the properties and the rental yield. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other recognised gains and losses, unless it reverses a charge for Impairment that has previously been recognised as expenditure within the ststement of financial activlties. A decrease in the carryin8 amount of an asset as a result of revaluation, is recognised in other recognlsed gains and losses,except to which It offsets any previous revaluation gain, in whlch case the loss Is shown within other recognised gains and losses on the statement of financial attivities. Taxation The charity is exemptfrom tax on Its charitable artivitles. Fund accounti Unrestricted funds can be used in accordan￿ with the charitsble objectives at the discretion of the trustees. Restricted fund5 can only be used for particular restricted purposes within the objerts of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restritted purposes. Further explanation o* the nature and purpose of each fund is induded in the note5 to the financial ststements. Hlre purchase and1th7slng commitments Rentsls paid under operating leases are charged to the Statement of Financial Activities on a straight line basi5 ¢)ver the period ofthe lease. Pension costs and other post-retirement beneffts The charity operates a defined contrlbutlon pension Scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Flnanclal Activities in the period to which they relate. Page 16 continued... Ha Minlstrles Notes to the Financlal SLitements- continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES 3L3.25 31.3.24 Donation5 Gift aid Local giving Grants 585A75 216,760 11,541 20,082 609,674 7,709 597.3¢X) L21532Z 858,057 Grants received, induded in the above. are as follows: 31325 31.3.24 Other grants 597.31X) 6CV3,674 INVESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 1,121 1,519 INCOME FROM CHARITABLE AcrivmES 31.3.25 31324 Activity General Housin8 rents 466,291 407.533 RAISING FUNDS Ratsing donations and legacies 31325 31.3.24 Fundraising 37.736 30.151 CHARITABLE AcllviTIES COSTS Support costs Isee note 7) Dlrert Totals General I￿52.372 1,555,372 Page 17 continued... Ministries U Notes to the Flnanclal Statements- contlnued for the Year Ended 31 Marth 2025 SUPPORT COSTS Governance General AUDITOIiS' REMUNERATION 3L3.25 31.3.24 Fees payable to the charity's auditors forthe audit of the charity's financial ststements TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefts for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. io. STAFF COSTS 31.3.25 31.324 Wages and salaries Soclal security costs Other penslon Costs 7S2,186 59.206 IS￿75 71K1,138 53,417 14,602 827267 768,157 Key management personnel indude all persons that have authority and responslbility for plannin& directing and controlling the artlvities of the charity. The total remuneration paid to key management personnel for servlces provided to the charlty was £71,05612024 £62,555). The average monthly number of employees during the year was as follows: 31.3.25 33 31.3.24 32 Employees The number of employees whose employee benefits lexcludin8 employer pension costsl ex￿eded £60,000 was: 31.3.25 31.3.24 £60.IJOI- £70,(KJO Page 18 continued... Ha Minlstrles UK Notes to the Flnanclal Statements- contlnued forlhe Year Ended 31 March 2025 ii. COMPARATIVES FOR THE STATEMENT OF FINANCIALACTivmES Unrestrlcted funds Restrirted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 248,743 609,314 858,057 Charltable actlvltles General 407.533 407.533 Investment Income Other income 1,519 170,151 1.519 170,151 Total 827,946 609,314 1,437,260 EXPENDITURE ON Raising funds 30,151 30,151 Charltsble actlvltles General 798,704 597,454 1,396,158 Total 828,855 597,454 1,426,3tP3 NET INCOME/(EXPENDITURE) Transfers between funds {9091 1.500 11,860 11.5001 10,951 Net movement In funds 591 10,360 10,951 RECONCILIATION OF FUND5 Total funds brought forward 1,774,128 96,791 1,870,919 TOTAL FUNDS CARRIED FORWARD 1,774,719 107,151 1,881,870 Page 19 continued... Mlnlstrles U Notes to the Flnancial Ststements- eontinued forthe Year Ended 31 March 2025 12. TANGIBLE FIXED ASSErs ￿￿re5 and Computer equipment vehicle5 Totsls cosr At l April 2024 Addltions Disposals 50,384 4,545 (7,173) 57,969 15,987 124,340 4￿5 149,3321 142,159) At 31 March 2025 47,756 15,810 15,987 79,553 DEPRECIATION At l Aprfl 2024 Charge for year Ellmlnated on dlsposal 10280 9387 {IA195) 25A87 1.518 115.7491 13325 I￿96 49,092 801 116W) At 31 March 2025 I8￿72 11256 .221 45 NET BOOK VALUE At 31 March 2025 29.184 4￿54 766 34,504 At 31 March 2024 40,104 32,482 2.662 75.248 13. INVESTMENT PROPERTY FAIR VALUE At l April 2024 Additions 1,664,844 312￿67 At 31 March 2025 1,977AII NEf BOOK VAWE At 31 Marth 2025 1,977AII At 31 March 2024 1,664,844 Fairvalue at 31 March 2025 is represented by. Valuation in 2022 Cost IA55.769 521.642 1,9TI,411 If the investment properties had not been rewdlued they would have been induded at the following historical 31.3.25 31.3.24 521,642 2CP3,075 Investment property was valued on an open market basis on 31 March 2025 by the trustees. Page 20 continued... Ha Ministrles UK Notes to the Financial SLitements- continued for the Year Ended 31 March 2025 DEBTOILS: AMouTrifs FALUNG DUE WITHIN ONE YEAR 31.3.25 31.3.24 Trade debtors Other debtors Prepayments and accrued income 35,268 7.620 27W8 48,710 8.986 29,646 70,736 87,342 15. CREDITORS: Ar￿uNT5 FAWNG DUE WITHIN ONE YEAR 31.325 3L3.24 Bank loans and overdrafts {see note 161 Trade creditors Taxation and social security Other creditors 10,191 28,151 21.381 97.162 118,725 21,606 71.242 217573 156.885 16. LOANS An analysis of the matuiity of loans is given below: 31.325 31.3.24 Amounts falling due within one yearon demand.. Bank loans 10,191 17. LEASING AGREEMENrs Minimum lease payments under non-cancellable operatlng leases fall due as follows.. 31.3.25 3L3.24 Wlthln one year Between one and five years In more than fwe years 65A97 178 37.083 46,220 1,320 47,540 In February 2025 the charity signed a 6 year lease with Green Pastures for the nearby Salvation Army buildln8 with the intention of renovating the property to use as the Community Cafe/ Supemarket and additional office spa￿. Page 21 continued... Mlnlstrks U Notes to the Flnantial SLitements- continued for the Year Ended 31 March 2025 MOVEME￿ IN FUND5 Net movernent in funds Transfers between funds At 31.3.25 At IA24 Unrestrlcted funds General fund Revaluation Fund Slnking Fund 250,261 1,455,769 102,523 150.(XJO 502,784 IA55,769 1,774,716 lo2￿3 150,000 2,027239 Restrlcted funds National Lottery Communlty Fund Mayors Safer Communltles Fund CFFC grant ort 2023 The Hlscox Foundatlon Slr George Martin Trust Creatlve Minds supplement CFFC Drop In Support Worker Feeding Britain Liz & Terry Bramall Foundation Harnessingthe Powerof Communities Bernard Sunley Foundation Jubilee House Food support hours 18,025 {90) 14.760) 3,501 14,OC(11 18x125 4.760 3,501 1371 10,597 ii,iii 1371 65,m 55,175 (ii,iii) 6.165 4060 (6.165) (3.237) 140.0 5,000 (tso,000) lo7,￿1 192338 1150,000) 149,492 TOTAL FUNDS I￿8&870 294￿61 2.174731 Page 22 continued... Ha Ministries UK Notes to the Financial Ststements- continued for the Year Ended 31 l¥qarth 2025 MOVEMENT IN FUNDS- continued Net movement in funds, included in the above are as follows: Incomlng resources Resources expended Movement in funds Unrestricted funds General fund 1,333.101 I1.230￿78) 102.523 Restrltted fund5 National Lottery Community Fund The Clothworkers, Foundation Gareth Henderson Calderdale Metropolitsn Borou8h Counal CFFC Ovenden Wlnd Fam Fund Mayors Safer Communities Fund CFFC grant ort 2023 Gareth Hender50n The Hlscox Foundation Albert HuntTrust Garfield Weston Foundatlon Sir Geor8e Martin Trust CFFC Drop In &Jpport Worker UK Shared Prosperity Fund UK Shared Prosperity Fund Feeding Brrtain The Night Shelter Transforniation Fund Hame5sinB the Power of Communities Bemard Sunley Foundation Jubilee House Food support hours Food Supplies Household Support Fund 48J145 2242 638 80,631 740 130,020) (2.242) (638) (80.631) 1740) .025 190) (4,760) 14,760) (10,269) (11,499) {io,000) 120W {4.1Th) 111304) (1.920) 12M40) 153,611) (loo,(K￿} (6,165) (3236) (4.454) I6.0￿} I7.0￿) (10.000) 10.269 15,OC¥) 10,0 20M 3,501 (4,0￿) 55.175 66,479 1,920 42￿00 I￿.000 {ii.iiii (6.165) (3.237) 140JKJO {1) 144A54 IL( 10.000 572.957 {380,619) 192,338 TOTAL FUNDS IJ06.058 11,611,197) 294￿61 Page 23 continued... Ha Notes to the Flnanclal Statements- contlnued for the Year Ended 31 March 2025 MOVEMENT IN FUND5- contlnued Comparatlves for movement In funds Net movement in funds Trnnsfers between funds At 31.3.24 At 1.4.23 Unrestrlrted funds Generdl fund Contingency Fund Revaluation Fund Sinking Fund 182.309 86.050 1.455.769 50.OCM) 19121 68,864 186,0501 250.261 1,455,769 68,686 18,686 L774,128 19121 1,500 1.774.716 Reslricted funds National Lottery Community Fund McNaught Refugee Rental Income Fund The Hilden Charitable Fund Arnold Clark CFFC- Fuel Screwfix Fund VCS Support Fund Key Fund Calderdale Metropolitan Borough Council CFFC-Support Worker CFFC- Cost of Living Fund Dec 2022 CFFCOvenden Wlnd Farm Fund Aviva Community Fund Creative Minds Uplift Fund Mayors Safer Communities Fund Calderdale Cost of Living Fund June 2023 Sir George Martin Trust Sackler Trust Creatlve Mlnds supplement CFFC Drop In Support Worker Feeding Britain Liz & Terry Bramall Foundation Calderdale C05t of Living Fund Oct 2023 B & QFoundation Harnessins the Power of Communities Food Giver Kim &Jim Gardener 7B29 199 1,219 1,107 22 1,500 576 23,741 20,C 5,098 3,591 (7,829) 11991 11,2191 {1,1071 1221 11,5001 5,021 123,7411 120.0001 15,0981 13,5911 15,5001 13,4851 11,9541 17,1901 4,060 4,000 50.000 1,371 S,C()O ii,iii 5,000 4,760 io,ocMJ 6,165 13.6901 iio,0001 5,597 3,485 1,954 7,280 90 4,060 1,371 ii,iii 4.760 lo,￿0 6,165 3.690 10.000 96.791 11.863 {1,5C(I) 107,154 TOTAL FUNDS 1,870,919 10.951 1,881,870 Page 24 contlnued.- Ministries U Notes to the Flnanclal Statements- conilnued for the Year Ended 31 March 2025 18. MOVEMENT IN FUNDS- contlnued Comparative net movement in funds, included in the above are as follows: Incomlng resources Resources expended Movement in funds Unrestrirted funds General fund 827,946 1828,8581 19121 Restrirted fund5 National Lottery Comrnunity Fund Souter CharitableTru5t McNaught Refugee Rental Income Fund The Hilden Charitable Fund The aothworkers, Foundation Arnold Clark CFFC- Fuel Tesco Groundworks VCS Support Fund Key Fund Gareth Henderson Calderdale Metropolitan Borough Council CFFC- Support Worker CFFC- Cost of Living Fund Dec 2022 CFFCOvenden Wlnd Farm Fund Avlva Communlty Fund Creatlve Minds Upllft Fund Mayors Safer Communltles Fund Gareth Henderson The Hiscox Foundation Calderdale Cost of Living Fund June 2023 Albert HuntTrust Garfield Weston Foundation Sir George Martin Trust Sackler Trust Creative Minds supplement CFFC Drop In Support Worker UK Shared Prosperity Fund uKSha￿d Prosperity Fund Feeding Britain CMBC Cornmunitysmall Grants Liz & Terry Bramall Foundation Calderdale C05t of Living Fund Ott 2023 Pat & Sue Russell Fund The Night ShelterTransformation Fund B & Q Foundation Harne55ing the Power of Communlties Food Giver Golden Acre Food Charles & Elsie Sykes Trust Hospital Saturday fund Covea Bemard Sunley Foundatlon Grace Trust Church Urban Fund 63,117 170,946) 13,CrfJOI 1199) 11,219} 12,0471 {1,1071 1221 11,000) 14,979) 123.741) 15,0001 183.1021 15,0981 13,5911 16,2011 13,4851 11,954) 17,190) 16.193) 115,000} 15,9401 17.0001 120,OCKIl {7.8291 11991 11.2191 2,047 11,107) {22} 1,000 10.000 5,021 {23,7411 5,1XlO 63,102 120.OQX)I 15.0981 13,5911 15,5001 13.485 11,954) 17,190) 701 6,193 15,000 10.000 7,CMJO 20,000 4,C60 4.000 So,￿0 1,371 S,(fJO so,000 1,500 5,000 60,703 43,131 42,500 2,970 11291 160,7031 (43,131 131.389) 12,970) ii,iii 36,440 7,500 loo,000 10,000 12.500 492 5,000 3,000 2,000 1,418 131,680) 17.500) iioo,woi 4.760 10.000 6.165 13,6901 {6,3351 14,1821 15,000) 13,000) 12,0001 11,418) 15,000} 11,000} 14.0001 1,000 4,C¥JO Page 25 continued... MI Notes to the Flnanclal Statements- continued for the Year Ended 31 March 2025 18. MOVEME￿ IN FUNDS- contlnued Kim &Jim Gardener iio,cooi (lo.(￿) 609,314 {597,451) 11,863 TOTAL FUNDS 1,437260 11,426,309) 10,951 RestriLted funds We would like to thank all funders who have supported us throughout this financial year.. Albert Hunt Trust Asda Foodbank Fundamentals B&itrice Laing Trust Calderdale Core 20 Calderdale Metropolitsn Borough Council Calypso Brownin8 Trust CFFC Donor5 Winter Shelter Contribution Charles & Elsie Sykes Trust Community Foundation for Calderdale {CFFC) Evan Cornish Foundation Feeding Britaln Garfield Weston Foundation Hedley Foundation Hlscox Foundation Household Support Fund Leeds Building Society Foundation Lidl Comrnunity Grant National Lottery Community Fund Night Shelter Transformation Fund Sackler Trust Screwffix Foundatio Skipton Building Society Charitsble Foundation Tesco Stronger starts Welland Trust WO Street Charitable Foundation Wolfson Foundation 19. EMPLOYEE BENEFIT OBLIGATIONS The amount recognised in income or expenditure as an expense in relation to defined contribution plan was £15,93712024: £14,602). Page 26 continued... Ha s Mlnlstrles UK Notes to the Finanaal Statements- contlfftued he Year Ended 31 March 2025 20. RELATED PARTY DISCLOSURES During the year donations of £3360 We￿ made to the charfty by the trustees/CEO. During the year payments of £39811 were made to Core Facility Services Llmited covering various services including ET and trade waste. At the year end an Invol￿ for £2252 was outstanding. The company also made a donation of £2000 to the charity. Gareth Henderson is a trustee of Happydays Ministries UK and a director of Core Facility Services Limited. A further donation of £3000 was made to the charity during the year by Orchard First Fruits Limited,. a company where Gareth Henderson is also a director. During the year payments of £4791 were made for consultancy to Andrea Hender50n who 15 the slster in law of Gareth Henderson. At the year end an invoice for £333 was outstsndin8. These transactions were undertaken on nomal commercial temis. Donatlons of £610 were made to the charlty in year to 31 March 2025 by Happydays Cycles & Community Hub CIC 3 of the directors of the CIC are also trustees of the charity. Donations of £463,724 were made to to the charity in year to 31 March 2025 by Calderdale Smartmove Ltd. The directors of this charity are a150 trustees of Happyday5 Ministries UL The charity also received a donation of £29,523 during the year frorn Christians Together Calderdale. The director5 of this charity are also trustees of Happyday5 Ministries U 21. BALANCE SHEET EVENT5 In September2025 Happydays Cycles & Communlty Hub CIC became a trading subsldiary ofthe charity. Pa8e 27 Detailed Statement of Financial Actlvltles forthe Year Ended 31 March 2025 31.3.25 31324 INCOME AND ENDOWMENTS Donations and legacies Donations Glft aid Local giving Grants 585A75 24￿38 7,709 597,300 216,760 IL541 20,082 609,674 1,215,322 858,057 Investment Income Deposit account interest 1,121 1,519 Charltable artlvftles HousSng rents 466,291 407,533 Other Income Fundraising income Other income 202,128 21,196 148,459 2L692 223,324 170,151 Total in¢omin8 resources I,906￿58 1,437,260 EXPENDITURE Ralslng donallons and legacie5 Fundraising 37,736 30,151 Charltable artlvftles Wa8es Social security Pensions Other operating leases Rates and water Insurance Llght and heat Telephone Advertlslng Sundrles Repalrs and malntenance Other establlshment Costs Motor vehlcles expenses Other motorltravel costs Legal and professlonal fees Other offits costs Carried fornvard 752,186 59,206 15075 7W,138 53,417 14,602 104,428 14,649 16,807 71,410 15,308 15,761 1,649 91,150 17,242 12.374 7,805 43,352 3,929 1,184.021 18,596 34,337 56A27 19064 7.631 2037 233.726 29,284 11,156 3.754 78.768 1,409.527 This page does not form part ofthe statutory financial statements Page 28 Ha s fvlnlst Detalled Statement of Flnancial Activltles for the Year Ended 31 March 2025 31.3.25 31.3.24 Charitsble actlvllles Brought forward Bad debts Subscriptions Trainin8 Computer expenses HUB Food Residents welfare & activities Accountancy fees Grant repaid Fixture5 and fittin85 Motor vehicles Computer equipment Interest on bank loans and overdrafts Other interest payable and similar charges IA09.517 42￿34 3W3 1.732 46￿9 1,184,021 10,849 4,072 3.434 43.196 1.850 69.619 38.193 2,082 12,955 7,290 9,174 3,167 1,979 1,277 24A81 5279 9,388 lJ18 IA96 1,037 1,552.372 1,393,158 Other Loss on Sale of tsngible fixed assets pport ¢05ts Governance costs Auditors, remuneration Total ￿SourCeS expended IffiIL197 L426,309 Net Income 10,951 This page does not form part ofthe ststutory financial ststements Page 29