Charity registration Trumb•r 1162592 THIRD SECTOR LEADERS KIRKLEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 THIRD SECTOR LEADERS KIRKLEES LEGAL AND ADMINISTRATIVE INFORMATION Trustee8 ZAhmad K Bedeau-white Paul Bridges A l Brown M Farmer R Firlh M S Lahèr A J Peliie P Robèrls-Popham H A Thtrmpson C Whisllecraft IAppoinled 10 January 20241 (Appointed 16 November 20231 (Appoinlod 10 January 20241 (Appointed 24 May 20231 Chalr of Board of TruBteg¥ Vice Chair of Board of Trustees A Petrie M S Laher Sgnior Managament Val Johnson Michael Pitchlord Chief Officer (Resigned 12 January 20241 Chief Officer (Appointed 8 January 20241 Charlty number 1162592 Règlstered offlce Brlan Jackson House Lg12 2 New North Paiade Huddersfield Wesl Yorkshira H01 5JP Auditor BK Plu5 Audit Limited 52 Sl Johns Lane Halrf8X Wesl Yorkshire England HX12BW Bankers Unity TIu51 Bank 4 Brindleyplace Birmingham B12JB Shawbrook Bank Limited Lutea House Warley Hill Business Park The Drive Great Warley Bren)Nood Essex CM13 3BE THIRD SECTOR LEADERS KIRKLEES CONTENTS Page Chaii's Report Trustees, report 2- 11 lTrdependenl audilor'5 report 12-14 Stalernenl of finanrAal a¢liviti8s t5 Balancg sheel 16 Slalem8nt of cash flows 17 Notes lo the financial slat¢menls 18-39 THIRD SECTOR LEADERS KIRKLEES CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 This report paints a picture of vital work ac105s and within the VCSE amid51 rnas5ive challÈng8s and disruption. Through (he combination of public $8eloT cuts and increasing demsnds upon VCSE groups, wè are witnessing closures, reductions in serviceg, and many staff 8nd volunteers becoming overwhelmed. In this context, our work to support and sustain groups has been a lifeline lor many. TSL. and ils network ol pariners, have been supporting with the rnany elements involved in running a community group, from crealing a board through to sacuring the funds. Important Ihougtt this is, my impregsion is that it is the relational way in which 51aff al TSL work that is most valued by our sector. They lake the lime lo listen, connect with others, and establish and support networks and collaborations. These are the hidden bul Crucial somponents in sustaining people, groups and organisalions. This ieport details a vast spread ol work, and an increasing emphasis on lackling the significant health inequaliti8s across Kirklees. TSL has continued lo pioneer a unique model ol plare-based sector suppori, eombining the rooledness and tru51 of local Community Anchors and Community Champions with a specialist offer around orgallisati017al development, a hug8ly experiènoed Volunteer Cenlre, and Ihemalic nelwoTks that span the district. In addition, TSL has played an Important role in knilling logethèr sectoi partnerships lo secure and deliver contiacts. These range across health, community learning, ESOL provision and most recently. our exciting BLisiness lor Good West Yorkshire prograrnme. At a lime when stalulory funding is drying up. this is an important aspect ol our work. l am pleased to see ieference t¢ OLkr 'Voiee and Influen￿, work, which is unlunded and therefore, an often, forgollen parl of our work. However. as we arè a membership organisalion, both legally and at heart, we have a role and respDnsibilily lo represent the voiGes and èxperiences of the sector. The retirement of TSL'S foundifjg CEO, Val Johnson, in January ol this yèar markerl a significanl change in the organisalion. Val played a huge part in the VCSE sector in Kirklees lor m8ny years and we are extremely gratefu1 for hèr service. Under the leadership of our new CEO, Michael Pitchlord, 3nd in a challenging finanGi81 conlexl. we are rewewing our strategic direction and considering how we can focus on Ih05e comrnunities facing the greatest inequalities, whilst @nsuring we keep tho sector connected and united. Andd P6fri& Andy Petrie Chair of TSL Kirklees Date.. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Thé trustees P￿sent Iheif annual report and financial slalemenls for thè year ended 31 Mafch 2024. The financial slaternents have been piepared in accordance with the accounting policies Set out in note 1 ID the financial statements and comply with the charity's Igoverning doeumenll, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo chaiities preparing their accounls in accoidance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021" leffeclive l January 20191. ObjBCtlves and activitie¥ The objective5 01 the ch3rily are.. The promotion of Ihe voluntary sector for the benefit of Ihe publi¢ by all or any ol thé following means:_ Liaising beMeen charities, voluntary orgartisations, goveinTnent agencies and other groups on relevant Issue5. Pmviding training, conleronces and 88minars Dn subjects relevant lo the efficiency ol the voluntary sector Identifying needs in the voluntary sectDr and establishing projects or policies to addrèss thern Assisting in the adminislralion of funding programmes to charities and voluntary organisations. monitoring for grallls. recommending grants, assisting In applications lor grants Providing informalion 19 the press and the public on the operation of, or problems encountered by, the voluntary sèctor Helping lo facililate the prtrvision ol s8rviees SUGh as lagal, accountancy and managomènl advice s8rvices ID thè voluntary sector Helping lo lacilitalè the provision ol advice and information on fund-ralsing lechniqués appropriate ftsr voluntary Sector organisalions and charities Aclino as a represenlalivo ol the voluntary sectoi in relation to government policies and legislallon Advising businesses on charitable giving and encouraging employees to participate In volunlary work Facilitating the creation ol new voluntary organisalions to meet unmpt need Extending the activities of thè voluntary organisations lo whom setvices are provided into new arèas ol activity which bellglit Ihe publi¢ Extending the participation in the voluntary sèctor of sections ol Ihe comrnunily who are under-repre5enled within the 3gctor Improving th9 service5 of voluntary or9anisalion5 Ill terms ol efficiency, effeclivene5s and qualrty 'Thè volL¢nlary seclorf rne8ns charities voluntary organisalions. Charities are oiganisalion, which are established foi exclusively charitable purposes in accordance with Ihe law ol England and Wales. Voluntary oiganisalion5 are independent organi581ions, which are established for purposes that add value lo the community a5 a whole, or a significant section of Ihe communily, and which are not perrnilled by their con51ilulion to make a profil for private distribution. Voluntary organisalions do not include local government 01 other statutory authoritiès. PLiblic benefit We havè referred lo the guidancé contained in the Charily Commission's general guidance on public benefit when revieviing our aim and objectives and in planning our futu￿ aclivilies. In particular, the Iruslees consider how planned aclivilies will conlfibule lo the aims and r&bjeclives they have sel. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 IWARCH 2024 Achievements and performancg Significant aclAvilios and a¢hl6vemenls against objectives STRENGTHENING THE VCSE TSL focuséd ils efforts On SUPPDrting 79 gras5rools community organisalions during the yeai, pioviding a bland of 1- 1 and group support lor new. emerging and established communily organisalions. This included help with fundraising, organlsational development, legal set up and governancè. policies and procedures including safeguarding. and oommunicalions and marketing advice. During the year, TSL worked on funding bids & contraels lo bling in £1,871,924 01 funding to the 5edor. In addition, TSL supported 117 lorAI organisations lo secure 266 grants from 9 separate funding st￿arns to the tune ol £501,412 53 organisalions supported with Ikjnding fiom Health In8qualilies INHS Wesl Yorkshire ICBI 38 organi5alions support9d with funding from Diabeles Support INHS Wesl Yoik5hire ICBI 31 organisaliong supported wilh funding Irorn Community Conversations INHS West Yorkshire ICBI 11 organisalion5 SUPPOrted with funding from HÈallh Youi INay ISWYoikshire NHS Foundation Tiust) 51 organisations supported with funding from Well Connected (Nalional Lolteryl 9 organi331ions supported with funding from Business lor Good Growth & Resilience IWYCAI 9 organi5alions supportèd with funding from Immunisation Support (Kirklees CoLincill 8 organisalions supporlÈd with funding from Creative Stèps (Kirklees Counull 5 organisalions supported wilh funding from Volunteering FL¢lures (Arts Council) TSL hosted 69 events and workshops allended by 1500 people. We havtt significantly increased visits lo our website. up lo 33,000 and our regular newslellers are reaching 17QO contacts. WE continue to prornote local third sèetorjobs- 78 over the year- as well as events provided by VCSE groups. THE COMMUNITY ANCHOR NETWORK TSL was fundÈd by Kirklees CounGil lo support the further devèlopment of our community Anchor netwoik. The project adds vital capacity lo 8stabli5hed third sedor organisalions that are rootèd within their community and allows Ihem lo play a valuable role in supporting, connecting and uniting groups and communi1Ses al a local level. The sixteen Anehors, spread acros5 the four areas of Kiiklees, can roach deep into local communities, providg a holistic Pfogramme of community support and lakè pressure olf public servi￿$ through a ielational model ol support. We describe this as "helping local groups lo make 9real things happen. A particular focus this year was on tackling health inequalities. West yorkshi￿ Integrated ca￿ Board funded a six- month project lo engage with deprived communities. beller understand their challènges and work collaboratively lo Cfeate solutions Ihal improve health acces5 and outcomès. The Community Anchors worked with olher organisalions local lo them lo identify ttèallh pfioiithES, develop a h98llh inequality plan and allocate financial resources, giving each community an opportunily lo lead, shape, and deliver change. Engagement wilh groups was done vi8 our People Help Pèople Netwoiking wEelings and wilh local people via other neighbourhood events whère they wère invited to discus5 health concerns. Small granls were given lo 54 groups. ènabling them lo deliver 8clivilie5 Ihal addressad key health themès. The programme had 8 notable impact on raising hèatth awareness, pfomoling active participation in health-relaled aclivitias, and 8mpowering communities lo lake ownèrship ol their health piiorilies. The funding enabled grassroots organisations lo Implement suslain8bSe solutions, addressing i55uÈs that direclty affected their local populaliDris. 11 also fostered collaboralion betheen different comrnunily groups, slrenglhening relationships and n8lworks. Many small groups went Dn lo sustain their projects by receiving further funding from the One Community Foundatior5. 'SupportinL¥ new mums is atsoul more Ihan just physiGal h&allh,' ils about creating a spaca where Ihgy cBn nurtur& thgir wellbeing, conngct with others, and fgel gmpowgred in their new journey. Small gTrnl fundffng fron7 TSL helpfjd raat6 an 9nvironm9nl where w& provicled both practieal health guidanG9 and emotional support. enabling mums lo twild strong, resftlienl foundations lor themselves and Ihpir familigs. Thank you, TSLI" Happy Mamas Sup•r Mamas THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 LEADING ON VOLUNTEERING IN KIRKLEES As the Volunteer Centre lor Kirkleès, we continue 10 5UPPOrt organisations lo develop hlgh quality volunteering as w911 Is providing a 'Dne-stop shop, lor Kiiklees residents lo access volunteéring opportunities. In July 2023, wo were delighted lo achieve the Volunleei Centre Quality Accreditation IVCQAI from NAVCA. demonstrating the quality ol our offer and impact in supporting local voluntary, community and social enlerprises across Kirklees. The independent assessor highlighted our partitular slrenglh in development of good piaclice. Otjr focus on inclusivé volunteering has included Sector training on sUPPOrting pèople from the Muslim faith lo voILJnteer a5 well Bs deal awareness training and a problem-solving workshop lor volunteer co-oidinators. We held 4 network meètings for volunleer-involving organisalions. one of which was hoslBd by the University of Hudder5field, with whom we have been strengthening our relationship over the last yeai. Our Voluntèers, Week and Trus19es' Week campaign8 Enabled us tts celebrate the power of volunteering and in¢rease engagement. We responded lo Ihe needs ol the Sector by commissioning 8 suite of sale9uarding training as well as workshops ort themes, like 'managlng in un￿rtaIrn times, designed lo support people in leadership roles in the third sector. Through our Arts CouncillDCMS funded programme, 'Ftslure CIEative', we engaged 180 volunteer5 ag9d 16-24 years and 38 crealive partners. Future Creative enabled us to grow our volunleeiifig nelwoik lo support the creative sector in Kirklees and lesl innovative approaches lo engaging young pèople in flexible, event- basèd volunteering. Ov&r th8 la51 financial year.. Through our dedicated website we Tecewed 2,723 appI￿allonS to voluntsèr in Kirklee5. Supported 320 individuals lo access volunteering, inclucling support through our Volunteer 8uddy s¢heme. Attended 57 events lo promote VDlunleering including al the Universlly, schools and college8 and community events. Coordinated 54 network events and training sessioris lo support and upskill the sector with 611 allendees. We provided advice and support lo 96 third seclor organisalions. "Wo have had some amazing volunteers thanks lo you anol some gven moved on to gèlpaid work whiGh is brilliant" Shop Manager RSPCA local branch. OMMUNITY NETWORKS The foundations of TSL lie in partnershlp working and we ale passionate about the iTHPOrtance ol people coming togelh8f to share information, develop joint projects and support each other. TSL receiveid support from UK Shared Prosperity Fund, via Kirklees Council, which it Used lo fund and support a lange ol community ne￿OrkS. sorne existing and some new. These networks inclLided, KINETIC (Kirklees Disability Engagement Network), Kirklges WISE Ne￿Ork Ifot oldei people's Drganisalionsl, Kirklees Community Buildings Nelwork. Kirklees Health, Soeial Care and Wellbein9 Network. Making Our Communities Safer Nethofk. Good FoDd lor All Nelwoik, and Natural Kirklees. These networks brought logethei 120 corntnunily groups on a iegular basis lo share infoimalion, collaborate, engage with public secloi partners and develop new projects and 8erviees. OPEN TOALL Open to All is a way lor community, lailh and sports organisations to promote that their activilies are welcoming and inclusivè to people Ifom all backgrounds. 11 gives people thè chance lo gain new experiences, connect with others, improve their wellbeing and be signp051ed lor further support. il required. Groups can 519n up lo the TSL Open lo All standards - including.. Having a named contact on publicity who peoplg ran speak to about th9 group. Being wélcorning and supportive lo new membeis including rn￿grants, asylum seekers an¢J refugees. Wèlcoming ieferrals Ifom social prescribing link workers. Signposting members lo olhei community iesources and supporl where appropriate. To dat6, 167 organisalions in Kifklees have signed up lo be part of the initiativè. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 VOICE & REPRESENTATION TSL has a cole role to represenl the views, voices and expèrlen￿5 01 the sector, This sector Is large and varied and we are under no illusion Ihal il has one voice. We try lo listen to a wide range of groups Ihrough our various aGlivilies such as member and nétwofk meetings. Our current membership is made up of 177 registered organisaiions, ollhouuh a mush larger numbef engage wiltt us and Tecewe our inlormalion via our evenls, website, social media and newslatters. Vve will be focusing on clarifying our tsff8r and building our membership in Ihe ngxt year. During the year, TSL represented the sector in a wide range of meetings and forums, Indudin9." ees ouncil.. Kirklees P8rtnership Executive Employment & Skills Partnership Health & Wellbeing Board PCC Third Secloi Advisory Group Adult Safeguarding Learning and Development Subgroup Kirklees Saleguaiding Children's Partn6rship Learning and Development Subgroup Everybody Active Partnèrship Executive Placè PailDership Community Services Board Families Togethèr Communities Partnership Board Tackling Poverty Partnership Youth Development Board Childrèn's Service Ambition Board Ltsneliness Sleering Group Hèalth & Care Partnership Forums (Kirklees and Wesl Yorkshire) HPOC Board Hudderslield Haallh Innovation Partnership Locala Social Value Committee Joint stF¥tegic Needs Assèssment Partnership Business foi Good Advlsory Group Mayor's Fund Panèl COMMUNITY CHAMPIONS The Comrnunily Champions model has been develop9d by TSL Kirklees to deliver easy lo understand, vital health messages lo the people and communiliEs th81 are mDSt affected by health inequ3lilies and support Ihem lo access levant local screeniD9 and support services. The Champions are Irtssled and trained Individuals who want lo rnake a difference in their local communities. They are trained to have conversations and dèliver health init¢atives wilhin target communilias to help". raise awareness on important health topic5 Identity individuals and group5 thal negd further information or support inform individualslgroups about Ihe felevanl activities and support that's local lo them, and help them to access them offer practical preventative support, such as blood pressure readings & diabetes risk assessments feedback intelligence on issues, barriers, and key themes that could be important lo key decision makeis, and inftuence future dècisions. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Over the year, 92 trained Community Charnpions, from 15 organisalions, speaking 20 languages had over 9,500 convers31ions for a variety of ¢ampaigns including.. accessing informalion about asthma fof people from ethnic minoritias. raising awareness ol the Covid and Flu and Measles vaccines. supporting individuals and groups to participate in important health research. In addition, lo complement this work, TSL has developed a Community Conversation5 model that allDWS smallgr community groups to deliver these important health messages Ihrciugh their usual, eslalslishèd aclivitios lor new aclivilies, il needed). "Th8 Chanppion5 hav8 close and trusted r8181ionships and were b8St placed to pmvicle accurate infom)alion abotjt the v8ccine, myth bust and help stop misinfonFJation. I have never worked willj p6op19 that have so much posilivily and want lo impmvè Ihe lives of their local cofftmunity. Jane O'Donnell, Head of Healtlj Protection in Klrklees Councll WELLCONNECTED Well Connected is a partnership belween TSL and grassroots comrnunify Ofganisalions in Kirklèes, funded by the National Lollery Community Fund. 11 seeks lo addiess local people's increasing marginalisalion and isolation and the impact that thal has Dll their mental health and wèllbeing, confidence and skills. It focu5es on the are38 of Kirklee5 that havé significant health and other inequalities Ihal have been made worse by both the pondemic and cost of living crisis. During the yèar, Well Connected worked alongside 381ocal groups lo deliver over 600 hours of comrnunily activity. More than hall of the groups hadn't delivergd community aclivili8s beloie. The project supportèd 1162 people, mainly from neighbourhoods conlainins the 78 Local Supèr Oulpul Aroas ILSOAI in Kirkle95 that fall wlthin the most deprived 20 /0 of the UK. Over one third of people path"cipating disclosed that they had a disabilily oi long-lerm health condition. A5 a fesull of taking part in these 3Ctiwlies'. 73.lu of people reported improvgmenls in their health and wellbeing 66Q/a of people reported improvements their ski115 644/0 of people reporterl Improved confidence We were also #ble lo support many of the organi58tions 10 Secure lurthÈr funding to sustain and develop their activities. The project SUPPDrted 59 organisalions to provide 89 different volunteering opportunities. which with help and Iraining from us, ellabled 397 volunteers to give 18,268 hours ol their litne, and resull8d in sotne getting paid work. 'Al 55. 1 le61 fillgr, slrong8r. happi&rand bettérs upportgd Ihan gveTrr befo￿. Thfts project has ts9en amazing lorour mombgrs and volunteers,. we've all gol so much out olil" HEALTH YOUR WAY TSL worked with South Wesl Yorkshire Mental Health Trust lo improve their knowledge of and connec11ons wilh community organisalions in Kirklees that play a part in supporting the menlal health and wellbéing ol people and families with disabilities. and melllal and physical health challenges, with thè ultimate aim ol working together lo address health inequalities in Kirklees. We led th8 Health Your Way programme and worked with 10 Kirklèes organi5ations lo deliver 3 wide range ol activities. including dance, exercise, lilngss, crafts, creativ8 writing, digilal media, to people affected by mental and physical health condilion5. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Over 500 people took part in 795 hours ol community activity The project created 63 Volunteering opportunities 7SD/D reportèd irnpioved wellbeing, 79Ok increased conlidance, and 840/y s Improved skills 10 people from 10 diffèrent gioups were trained lo be Involvement Lèads loi the Irusl 'This gxperiencé has been lifeGhangin9- jt has helped me ctsmo back to the pgrson, I felt I was losing MULTIPLY Working in partnership with loui VCSE groups who are passionate about engaging thelr communities and providirsg high quality Gomrnunity learning, we sus¢essfully applied lor funding from Kirklees Council to deliver the We51 Yorkshire Combined Aulhtsrily's Multiply programme. The programtnE aims to develop people's numeracy skills through rrealive approaches, build their confidence, change mindsets, provide skills lor ev8ryday lifè and encourage Ihern Its progress lo more formal maths Glasses. During the year, the partrsership eng8ged with 338 individuals, through a blend of workshops, short and longei courses and 1-1 mentoring. and it was piaised by Kirklees Council for both ils engagemènt work and the quality of its 198ching and lèarning. Tutors and volunteers from all four partner organisations have had Iho opportunity lo devèlop and upski11 Ihrtrugh r8gular, fylly fundèd CPD trainiDg. As a resu11, all ol the partners have expie55ed an intèrest in becoming adult learning providers, having gainèd the Confiden￿ and skills they need lo fulfil the Gomplex conlraclual requiremen15 ol delivering council-Gommissioned learning conlracls. 'Thank you, for upskilling me so that l Gould leach this bridging coursa, all 10 18arners from my Gourse loved it and bave onrolled on an accrfjdffted maths cours&- Ihat is amazing., Gul, Multiply Tutor, Communlty Skllls Centre .1 ean'f wait to start my aGGrgdiled malhs course. I hupa 10 1ga¢h maths ogain in the lulure like I did in my hom8 Gounlry.. Shazia, Multipty cours0 partlflponl THIS WAY FOR ENGLISH TSL is continuing lo work closely with Kirklees Council and third sèctor partners to welcome new rnigrants and help peoplè build n9w lives. This Way 4 English, our ESOL language service. continued lo grow. Over 800 people'5 English languag& need5 were assessed, and they were supported lo develop their language skllls, engagè with their new communities, and achieve personal goal5. The project h8s also supportèd its VGSE partners by applying for and securing funding lo enable them to continue 10 5LJpport newly arrived migrants. This includes Streelbikés, City Connect Bik¢ Pfoject and IASK'S Welcome Mentor programme, Ill addition, TSL continued to support local cotnmunily groups lo welcome Ukrainian families and help Ukrainian people to sel up their own groups. In addiliort, TSL has played a leading rolg in the development of a Kiiklees ESOL strategy, led the Kirklees ESOL Working Group and Qui Conlfacl Manager has acted as vlce chair lor the Kirklees Multi.Agency Group lor Supporting Asy5um Seekers and Refugees. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 BUSINESS FOR GOOD WEST YORKSHIRE Kirklèes Council's VCSE Investment Strategy includes 'invest to increase VCSE capacity. resilience and sustainability, as a priority. with 'recognise the value of, and create the conditions for tnore Kirkleas-ba5ed social enleiprises, eommunily businesses eo-operalives, as an objective. From 2021 .2023 TSL Kifklees led on the developmènt ol the 'Kirklee5 Social Enterprise Sounding Board, lo woik on this and has lun the Klrklees Soeial Enlorprise Compelilion wilh support from partners including Locala, Kirklges Council. LS2Y and Key Fund. This has gllowed us lo capture fèedback from local social enterprises and develop an understanding ol the gaps and challenges ft>r organisations starting up and operatin9 in Kiiklees. Therglore, when Wesl Yorkshire Combined Authorily IWYCAI. allocated £500k of UKSPF money to the 'develDpmenl of AlleFnaliv8 Business Modéls, across Wesl Yorkshiie. TSL was well placèd bring logBlher a regional partnership that Gould submit a suGcesslul lender for this work. The new progiarnme, Business lor Good Vvesl Yorkshire (BfGV4JYI began on 1st October 2023, delivered by a niqLJe partnership of 8 local. speciallsl and national olganisations, led by TSL Kirkl?es. The olhei partners are Participale, Voluntary Action Leeds, SEE Ahead. Co-ops Culture, Stir lo Action, Co.opeialives UK and School lor So￿91 Entrepreneurs BfGWY aims to.. Increase ambition, skills and èxpettise wilhin tho Alleinative Business Seetor, addiessing suslainobilily issue5 4nd ovèrcoming barriers to growth. Support growth and increase maik¢l opportunities forAllernalive Businesses in Wesl Yorkshire. Support new enlgiprises in Ihe Alternative Business sector. priorilising slart-UP5 in deprived areas and within disadvantaged and marginalis6d corntnunilies. Raise aw8r¢ness, knowledge and skills about Allernalive Businèss slruclures. including co-operative and social enlerpiise options, amongst wid¢r businèss support professionals in West Yorkshire. Assess the effeclivene55 and impact ol ￿lational AllerDalive Business support 3gainst markÈlingldala- driven approachès in supporting enterprise in disadvantaged and marginalised communities. THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial r¥vlew TSL'S ovèrall income increased lo £1,740,882 12023.. £1,150,438). TSL'S overal5 expenditure increas8d to £1.672,98312023: È1,160.0721. In this period TSL'S main source ol funding conlinued lo be Kirklees Council bul increasingly lunding is corning from heaSth commissioners Including West Yorkshire Integrated Gare Board, Calderdale & Huddersfield Foundation Trust nd Stsulh Wesl Yorkshire Foundation Tiusl. TSL is reporting a ngt surplus lor the year of É67,679 12023.. £9,634 deficill. splil between unrestricted funds of £35.744 and restricted funds of £32,135. Reservès poll The TSL board continues ID review its reserves policy lo reflect the growth in staff, contracts and services. Reserves are now diffeienliatad between the following lypes of reseNes'. Co enc Reserves". Equipment Long Term Si¢k 3,200 5,500 Continuil Reserves.. Project Lead Reiained Prtsjgct Redundancies 10,700 22,400 Reslructuring Res8rve5 81,000 olulion R8serve5 Staff redundancies Leased prerni5es & equipment 45,200 5,300 TOTAL RESERVES REQUIRED Al the end of Ihe financial year, Ihe charity has total ie8erves of £332,847. 01 which £185,236 relates lo unreslricled funds and £147,e11 relates lo r8slricled lund5. The unrestricted reserves are in excess of the reserves policy total of É173,300 by £11,936. 173,300 Major risks The trustees have 3 duly lo identify and review Ihe risks lo which the charity is exposed and lo ensure appropriatg controls are in place lo provide rea50nab1e assurance against fraud and error. The Trusteè Board considers individual project proposals and appropriate allenlion is given lo implication5 and risk. Internal iisks are minimised by the implementation ol procedure5 for authori5ation of all tran8actions and projects and lo ensure cons*slenl delivery for all opgrational aspects ol the charitable Company. structure, 9overnaneè and managemènt Third Seolor Leadgrs Kirkloès is a charitable incorporated oryanisation ICIOI and Tegislered with the Charity Commission on 9 July 2015. As a registered charily il is controlled by ils conslitution, THIRD SECTOR LEADERS KIRKLEES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees who served during thè yeai and up lo the dale of signature were.. ZAhmad AAslam K Bedeau-while Paul Bridges A l Brown M Farmer R Firth M S Laher L Peacock A J Pètrie P Roberts-Popham H A Thompson C Whistlacraft (Appointed 10 J?nuary 20241 (Resigned 10 January 20241 IAppointÈd 16 November 20231 {Appoinled 10 January 20241 (Resigned 24 May 20231 (Appointed 24 May 20231 RgGmilm$iil ancl appoinlmenl of trustèes It) accordance with the constitution one third of the members of the Trustee Board are elected al thè AGM lo se￿e for a period of three years. Opuanisational slrueturg The charity 15 managed by a volunlary Trustee Board which meet on a bi- monthly basis and which make all major policy and slralegir decisions. As an organisalion sÈt up lo further the development ol the voluntary and cornmunily sector in Kirklees, these de¢ision5 arè informed by network meetings and other communications with the se￿Or. The eharily employs a small number of experi8nced staff lo carry out the adminislralion ol the charity and to deliver individual projects. Induction arpd training of Irusleas All new trustées aTe given the following information about the charity.. TSL wnslilution Latest accounlslfinancè reports TSL ptslicies Details of sub groups of the Board In addition trustees can access via thè website". Minutes of Trustee BDard minutes Minutes ol Members Meéting5 Copies ol newsletters All Iruslees are appointed on a voluntary basis and do not receive any remuneiation for their lime. Relationship with wid8rnetwork The charity has an acliv8 membership of over 280 organisations that are 8t the heart ol the org3nisation. Our members range fiom Kiiklees largest third sector organisations with a turnover of millions to much small8r organisalions which are volunteer led. This breadth in size is malched by diversity in purpose with excellènt representation frorr organisations working in health and social care., arts., sports and leisure.. housing and with families and young people. 10- THIRD SECTOR LEADERS KIRKLEES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ststèment of tru$t•os' responslbllitles ThE trustees are responsible for preparin9 Ihe Trustees, Report and ltte financial statements in accordance wrt applicable law and Uniled Kingdom Accounting Slandards IUrsitEd Kingdom Generally Accept8d Accounting Practice). The law applicable lo charitiés in England and Wales requires the trustees lo prepare financial statements lor each financial year which glve a liue and fair view ol the slate of affairs ol the chaiiiy and of Ihe incoming resources and application ol resources of the Gharily for that year. In pieparing Ihese financlal slalem8nts, the Iruslees are required lo.. select suitable accountin9 poIIGie5 and then apply them conslstenlly-, observe the methods and principles IN the Charilies SORP., make judgemen15 and estimates that are reasonable and prudent., slate whether appli¢able accounting Standards have been fr)Ilowed. Subject to any material departures disclosed and explained in the financial $13tements', and prepare the financial slatemenls on Ihg going concern basi8 unless il is inappropriate lo presum8 that the charsly will continue in operation. The Iruslees afe responsible loi keèping sufficient accounting records that disclose with reasonable accuracy al any tirne the financial position of the charity and enable them 10 8nsure that the financial slatemonls comply with Ihe Charlties Act 2011. the Charity (Accounts and R8POrtsl Regulalions 2008 and the provisions of the Irusl deed. They ale also responsible for safeguarding the as5è1s ol the charity and hènce loi taking rea80nable steps lor the prevention and delÈction of fraud and other i¥regulaiities. The Iiustees, r¢port was approved by the BoBrd DI Trustee8. AnJ8 P&tri6 A J P8trie Trustee Dale.. .. THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES Oplnion We have audited the linancial slalements ol Thiid Sector Leattèrs Kirklees Ilhe 'charily'l for the year ended 31 March 2024 which cornprise the slalernent of financial aclivilies, the balanee sheet, the 5talemenl of cash fluws and notes lo the financial slalernen15. including significant accounting policies, The financial reporting Iiamework that tias been applied In thèir prepaistion is applicable law and United Kingdorn Accounting Standards, including Financial Rgportillg Slalldard 102 The Financial Reporting Standard appliGable in the UK and Republic of Iréland (United Kingdom Generally Accepled Accounling Practice). In Dur opinion, the financial s13tèmenls.' give a Ifuè and lair view DI the $131e of the charity's affairs a5 al 31 March 2024 and of ils incoming resources and applicalion ol resouices, lor the ypai then ended., have been properly prepare(f in accordance with United Kirngdom Generally Accepted Accounting Pracllcé., and have been prepared in accordance wilh the requirernenls of the Charilies Act 2011. Basis for opinlon We ctsnducled t>ur audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable taw. Our responsibilities under those slandaids are further dèscribed in the Audilorfs ￿spOnsibl11£18s for th6 audil of Ihe financial slalemenls sedion ol our report. We are independenl ol the charity in accoidance with the 81hical fequiremènts Ihal are relevant lo our audit of thè financial stalemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our olhoi ethical responsibilities in accordance wilh these requirements. We believe that the audit evidence we have obtained is suflicienl and appropriate to provide a basis for our opinion. Conclusion5 ￿lating to going conc8rn In auditing the financial slalements, we have concluded that the trustees, use DI the going coAe8rn basis of accounting in the preparation of the financial statements is appropriale. Based on the work wè have performed, we have not idenlilièd any materi81 uncertainties relating lo evènts 01 conditions that, individually or collectivÉly, may cast Significant doubl on the Ghaiity's ability lo GoTrlinue as a going Goncern for a pèriod of al lea51 twelve months from when the financial 5talemenls 818 authorised loi Issue. Our responsibilities and the responsibilities of the Iruslees with respect to going concern are described in the relevant sÈCtions of thi5 report. other Inforniation The other infoimalion compiises the information induded in the annual report olh8r than the financial slalements and Qui auditor'5 rÈporl Ihereon. The truslees are responsiblè lor the olhei inlorrnalion contained within the annual report. Our Dpinion on the financial stalemenls does not cover the other infoimation and we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other information and. in doing so. consider whether the olher inform&lion is maleiially inconsistènt with the fifjancial statemènts or oui knowledge obtained in the course ol the audit, or otherwise appears lo bè materially misslaled. 11 we identify such material inoonslstencies or apparent material misstalemen15, we are feouired lo determinè whether this gives rise lo 8 material misstatomenl in the financial statement5 themselve5. If. based on the work we have performed, we conGlude that therè ig a material mi5slalemènl of this Other information, we are required lo report that facl. We hav& nothing lo report in this règard. Matters on whl¢h we are Tequlred to reporl by excèptlon Vvè have nothing lo report in respect of the following malteis in relation lo which the Chaiilies IAc¢ounls and Reports) Regulations 2008 require us lo report to you il, in our opinion.. the information given in the financial slalemenls is inconsistent in any malerial rèspect with the Iruslees. rèport., 01 sufficient accounting records havo not been kopl., or the financial stalèmenls are not in agreement with the accounting reGords', or we have not reGelved all tha inforrnalion and explanatsons we require for oui audit. 12 THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES R•8pon$lbilitie$ of trust•e$ As eKplained tnore lully in tha staletnenl ol Iruslees, re5ponsibililies. Ihg tru51eès are Ipsponsible lor the preparation of the Iinancial stalements artd for being satisfied that they give a true and fair view, and lor sych internal control a5 the trustees determine is ne￿SSary to enable the preparalion ol linanual slalemenls that are free from material misstatement, whether due lo fraud or eiror. In preparing the financial statements, the trustees are responsibl8 for assessing the Bhaiily's ability lo continue as a going GOn￿rn. disclosing, as applicable, malt8rs related to going conGèrn and using the going C()n￿r￿ basis of accounling unless the Iruslees either intend to cease opérations. or have no realislic altèrnative bul to do so. Audltoes responsibilltles for the audlt of the financial statemènts We have been appointed as auditor undei se¢lion 144 01 the Charities Acl 2011 and roporl in accordance with the Acl and rèlevant regulatsons Fnade or having 8ffe¢l Ihereunder, Our c>bjeclives are to obtain reasonable assurance about whether the financial 51alemenls as a whole are free from malgrial mis5talemènt, whether due to fraud or error, and lo issue an auditorfs report that includes our opinion. Reasonable assurance is a high 18vel of assurance bul is nol a guarantee Ihal an audit conducted in accordanc8 with ISAS IUKI will always dèlect a material mi5$1atement when it exists. Misstatemènts can arise from fraud or 8rmr and are considered malerial il, individua11y or in the aggregate, they could reasonably be expected lo influence Ihe aconomic decisions of useis taken on the basis ol thesé financial statements. The extent lo which our procedurès are capable of delecling iiregularilies, induding fraud. is detailed below. A further description of our iesponsibililie5 is available on the Financial Reporting Council's websit8 al.. htlps'.11 www.frc,org.ukJaudi1015rosponsibililies. This description forms part of our audilorfs report. other mattars Your allention is drawn lo the fad Ihal the charily has prepared financial statements in aecordance with "Accounling and Reporting by Charities.. Slalemenl ol Recommended Practice applicable to charilies preparing their accounls in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland IFRS 1021 las mended) in preference lo the Accounting and Reporting by Charilies." Slalement of Recommended Practice 158ued on 1 April 2005 which is ref81red lo In the extant re9ulalions bul has now been withdrawn. This has been done in order for the financial stalem&nts lo providè a true ancl lair view in accordancè with current Generally Acceptèd Accounting Practi￿. Uso ofourreport This report is made solely to the company s members, as a body, in aecordance with seGtion 391 of the Companies Act 2014. Our audit work has been undertaken 59 that we might slate to the tompany's members those tllalleis we are required lo stale lo them in an audilorfs report and Iof no other puipose. To the lulle51 extent pèmiilled bylaw, we do not accept or assume rgsponsibilily lo anyone other than the company afid thè company'5 members a5 a body, lor oui audit work. loi this roport, or lor the opinions we hav? Iofmed. THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES Victoria Atkinson FCA IS•nlor Ststutory Auditor) for and on b8half ol BK Plus Audit Limited 2.*., octobu 202L Chartèred Accountants ststLttory Auditor 52 Sl Johns Lane Halilax West Yorkshire England HX128W 6LOvs.IknLLLk BK Plus Audit Limited is eligible lor appointment a8 auditor of the charity by virtuÈ ol ils eligibility lor appointment as auditor of a Company undei sèction 1212 of the Cornp3niÈs Act 2006. 14 THIRD SECTOR LEADERS KIRKLEES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unre$tri¢ted Restrlcted funds fund8 2024 2024 Totsl Unreslrictsd Restricted funds funds 2023 2023 Total 2024 2023 Note$ Ineomo from: Donations and legacie Charitable activities Payroll Sèrvices TSL Servi￿s 6,036 1,718,948 1,724,984 30,073 1,107,786 1,137,857 5,778 75 5,776 1,236 9,638 9.638 1,788 1,160 1.788 Inveslmenls 8,867 8,867 1,155 1,155 Total income 20,754 1,720,108 1,740,862 40,864 1,109.574 1.150,438 Exp8nditure on: Charitable act Core Ernploymenl and Skills Health and Wgllbeing Migration Support Ready lo Learn Supporting Comtmunities Third Setstor Sttpport 114,9901 114,990} 171,167 667.682 228,110 19.060 19,060 91,084 81,567 246,273 2,668 171,167 667,682 226,110 91,084 81,567 246,273 2,668 18S.209 435,805 185,209 435.805 478,097 241,323 478,097 241,323 Total ¢haritsbl• expgndlture 114,9901 1,687,973 1,672,983 19,060 1,141,012 1,160,072 Total expendlture (14,9901 1,687.973 1.672,983 19,060 1,141,012 1.160,072 Nèt Incomellexpenditurel 35,744 32,135 67,879 21,804 131,4381 19,6341 Tiansfei8 b¢lween funds 126,6771 26,677 Net movemont in funds 35.744 32,135 67.879 14,8731 14,7611 19,6341 Reconciliation of funds- Fund balances at 1 April 2023 149,492 115,476 284,968 154,365 120,237 274,602 Fund balances at 31 March 2024 185.23& 147.611 332.847 149,492 115,476 264.968 The statement of linan¢ial aclivlti8s includes all gains and losses recognised in Ihè year. All incorne and expendilure derive from continuing activities. The notes on pages 18 10 39 form part ol these financial 3latemenls. 15 THIRD SECTOR LEADERS KIRKLEES BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Notes Current assets Debtors Cash al bank and in hand 11 194,014 537,174 461.874 467,723 731,188 929,597 Credltors: amount5 lalliny due withln one year 12 1398,3411 1664,6291 Net current assèts 332,847 2e4,968 Net a8Bots excludirtg pension liability 332,847 264,968 The funds of the charity Restricted income funds Unreslricled funds 13 147,611 185,236 115,476 149,492 332,847 264,968 The notes on pages 18 to 39 form part ol IhesÈ financial slatemenls, The financial slalemanls were approved by Ihe trustees on P$tri6 Ttustee 16 THIRD SECTOR LEADERS KIRKLEES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Not•s Cash flows from opgrotlng a¢llvlties Cash generated from operations 18 60,584 158,195 Invest5ng actkvltleS Inveslmanl income recèived 8,867 1,155 Net cash gènerated from Inv8Stlng ¢tlvitie5 8,867 1,155 Net ¢a$h used In financing activltios Net Increase cash and Gash equlvalents 69,451 159,350 Cash and cash equivalents at beginning of year 467,723 308,373 Cash and cash equivalents at ènd of year 537,174 467,723 The ntrlgs on pages 18 10 39 form part of these financial slalemenls. 17- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charlty Information Third Sector Leaders Kirklee5 is a registered charity, iegistered with the Charity Comrni5sion in England and Walès. The rogislered Offi￿ is Siian Jackson House, 2 New North Paiade, Huddèrslield, HD15JP. 1.1 Accounling conventlon The financial Slotements have been prepared in accofdanc6 with th? ¢harity's Igoverning documenll. Ihe Charitiès Act 2011. FRS 102 The Financial Reporting Standard applicablè in the UK and Republio of Ireland I'FRS 102,1 and the Charilips SORP "Accounlillg and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the FinanGial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeGlive 1 January 20191. Thè charity 15 a Public Bènefit Entity as defined by FRS 102. The financial slalemenls have departed fram the Charities (Accounts and Rèports) Regulations 2008 only I the exlefil rèquired lo provide a true and lair view. This departurè has involved following Ihe Slalement ol Recommendèd PraGliTr lor charities applying FRS 102 rather than the version of the Stalem8nl of Recommended Practice which is referred lo in the Regulations bul whlch has sinee been wilhdiawn. The financial slalements sre Prepared in sterling, which is thè functional currency ol the charity. Monetary amounts in these financial slaletllenls are rounded lo the neare51 £. The financial statements hav? been prepared under the historical cosl convention, Imodified to include the revaluation of freehold properties and to include inveslm8nl propertiès and certain financial inslrumenls al fair valuel. The Principal accounting policies adopted are sel out below. 1.2 GoÉng concèrn Al the lime ol approving the financial slalemgnls, Ihe trustees have a reasonable expectation Ihal the charity has adequate resources tD continue in opeiational existence loi the foresee8ble future. Thus the trustees continue to adopt the going concern basis of accounting in pieparing lh8 financial slalemenls. 1.3 Charitable funds Unresliicled funds are available ft>r use al the discretion of the Iruslees in furtheranGe of their charitable obj&clives. Restricted funds are subject lo sp¢cilic conditions by donois or grantors a5 to how Ihey may be used. The purposés and uses of thè restricted funds are set out in Ihe notes lo Ihe financial slalements. Endowment funds are subj801 lo specific conditions by donors Ihal the capital musl be maintained by the charity. 1.4 It)como Income is recognised whell the Charity is legally entitled lo il after any p6rformance conditions have been mel, the amounts can bè measuied reliably, and il is probable Ihal incorne will be received. Cash donations are recognised on recèipt. Other donations ore recognised once the charity has been nolifled of the donation, unless performance conditions require deferral of the amount. Incom8 lax recovèrable in relation lo donations [9￿1Ved under Gift Aid or deeds of covenant is recognised at the tim8 of the donation. Legacies are Yecognised on r8ceipl or otherwisè If the charity has b9en no111￿d ol an impending dislribulion, Ihe amount Is known. and ¥eceipl is expected, If the amount is not known, the legacy is Irealed as 8 Gonlingenl asset. 18- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting poli¢1os IContinu8dl 1.5 Expenditurè Expenditure is recognised once there is a legal or con51ruelive obligation lo Iiansler economic benefit lo a third party. it is probable Ihal a tfansler ol economic benefit8 will be required in 5eltlemenl, and the amount of the obligation can be measured rèliably. Expenditure is classif￿d by activity. The c05ts ol each activity are made up ol the total ol dir&ct eosls and shared e051s, including support cost8 involved In undertaking eath activity. Dirèct costs Bltribulable to a single aclivity aré allocalgd directly lo that activity. Shared costs which contribute to more Itton one aclivily and Support costs which are not allribulable lo s single aclivily arÈ apportioned between those activities on a basis cgnsislenl with the usè of resources. Cenlfal staff costs are allocated on the basis of lime spent, and depreciation Gharges are allocated on Ihe portion of the asset's use. 1.6 Cash and Cash equival8nts Cash and cash equivalents include Cash in hand. deposits held al call with banks. other shorl-lerm liquid investments with original maturities of Ihièe months or less, and bank overdrafts. Bank ovèrdrafts are shown within borrowings in current liabilities. 1.7 Flnaneial instrumènts The Gharily has elecled lo apply Ihg provisions of Sectlon 11 'Basic Financial Inslrumenls, and Section 12 'Other Financial Instruments Issues, of FRS 1Q2 to all of ils financial instruments, Financial instrument$ are recognised in the chaiity's balance sheet whèn Ihe charity becomes party to the contractual PFovision5 of the instrument. Financial assets and liabilities are offset, with the nel amounts presented in the financial slalements, when there is a legally ènforceable right Io sol off the rÈcognised amounts and there is an iniention to settle on a net basis or to realise the asset and sellle the liability simullaneousty. Basic finantial assets Basic financlal assÈts, which include debtors and cash and bank balances, are ini1101ly measured al Iransaction price including Ifan53clion cos15 and are subsequently carried at amortisÈd c051 u$1ng the effective intere81 method unle55 the arrallgemenl conslilules / financing transaction, where the Ifans3¢lion is measured at the present value ol th8 future retÈipts disoounled al a market rale of inleresl. Financial a85ets Classified as r￿1Vable within one year a￿ not amortised. Basi¢ financlal Ilabilili•s Basic financial liabilities, including credilois and bank loans ale initially recognised al transaction priee unless the arrangement conslilule5 a linartcing transaction. where the dèbt instrument Is measured al the present value ol the fulLJre payments discounted al a market ral¢ of interest. Financial liabilities classified a8 payable within year are nol amortised. Debt instruments aré subsequently carried al arnortised cost, using thè effeclive interest fate method. Trade credilors are obligalions to pay lor goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilitie5 il paytnenl is due within oné year or less. 11 not, they are presented as non-cuiienl liabilÈliès. Tiade credilofs are rèeognised Initially 81 Irar¢saction price and subsèquently measured at amortised cost using the effectiv8 Interegl method. Derecognition of financial liabililies Financial Iiabililies are dereGognised when the charily's ¢onlraclual obligations expire or arè discharged or cancelled. lg THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting poIi¢igS Icontlnuedl 1.8 Employee bènefits The cost of any unused holiday entillemenl is ￿CogniSed in the period in which the employee'5 services are r&ceived. Termination benefit5 are recognised immedialely as an expense whet) the charity is demonstrably commilled to terminate the ernploymenl ol an employe8 or lo provide termination benefits. 1.9 R•tiTement benefits Payments to defined CDnlribulion retirement benelil schemes are charged as an expense as they fall due. Crltlcal accountlng estimalos and judgements In the application of the charily's accounting policies, the trustees are required lo make judgeTnenls, eslimales and assumptions aboul the cariying amount ol assets and liabilities that are not rèadily apparent from other sources. The eslimales and associatéd assurnplions are basèd on hi810￿C31 experienc8 and other factors Ihal are considered to be relevant. A¢lu31 rÈsLills rnay differ from these estimates. The eslimales and underlying assLsrnplions are reviewed on an ongoing basis. Revisions lo accounting estimatès are recognised ID thè period in which the eslirnale is revised vihere Ihe revision affects only that period, or in the pefiod ol the rgvlsion and future per¢ods where the r¢vision aff8els both ¢urr¢nl and I￿(￿r8 periods. -20- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS ICONTINLIEDI FOR THE YEAR ÉNDED 31 MARCII 2024 Income dDnaitcn$and1+gatsie• funrt5 2Q24 funds 2024 fund¥ 2023 ltsndj 2023 ZD24 2023 GI￿ts rocwyed ￿ asfolrJWS". 6.035 1718.948 1,724.984 30.071 Arts Council Cald8idaleAnd Hudd8r8fiw￿ FounodonTwsl Denby D21è Centr Job Ceniie PIu5- >4tre iory Kirkl•¢s CDuncil- C¢mmunMyAnch4 Kltxlgps CDunril- CommUTh￿ty cnamptvns Kirklee5 Councll- CoMmun￿Y champ￿￿8 Qe￿Ik$ Kwklees Council- CDMmunrty ChampiDns ImmttThlsallon rf￿￿$ CovThcil- Communty Ch8mpiDn3 Wnlet Heolh Klrkl2ey touThCIl- Community Nets￿rks KlrklÈeS Councll- Cumfflunity Sup Kirkiees coUn¢￿- Guvid REspons Klrklggs CounGiI- Creaiiw SI8p* IPACEI Klrklees ccu￿11- DIs2bilNI 4.682 63.176 2.751 39.692 4S.584 83.176 J9.692 45,5e4 25.250 25250 54,400 3e.( 1.263 50,081 y.400 3B.fAIO 50.180 S0.IBO 50,081 170.000 14.DOO 4.wo 34.9B8 6.000 34.96$ 2D.000 6.250 20,￿D 6,250 S.074 71.544 10,WO 176,050 1YI.$22 39.4B2 51.646 6.026 97.0 103.QE8 71,544 10.ODD 17e.050 169,522 35.4B2 31.646 GDunGiI- Stttlal EnteFPlise K¥klees SuppDrtiny 3rd Se¢lOr￿ ¥klee5 co￿nCI1- This Vtsy lor EnglpAh K¥kle88 Council-wekcmg MaTrllli lewrence Bktley ThoalFe 17S.84S 165.wo 56,2 75.aoB t79.845 t65.UOO 56.200 75,808 25,ODD THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS ICONTINUFDI FOR fHE YEAR ENDED 31 MARCH 2024 Income frarn éon4fjons and leontin￿ed) 3D.QQO 30,￿0 Loco1a Lorala- SDrkil Eni•Tpn9e s.soo Is,ooo 9,854 18,SS9 69.331 5.Sts) Is.00) 9.854 18,558 69.331 alioThalAssocialion lol Volunlsy COmnwD￿yADI1orn Nai￿Ra1 Lottery CommunityfunU- Eatwell Nqov$ Kqore (ID. 202234271 Nalional Lolleiy Conynunily Fund- WellCDnne¢terf IID 101950381 82,784 82.784 NHSWe51 Yoik5hlrÈ ICB- CC UKSPF NHS WoslYoTkSnite ICB- CDip20PtusS YoIK$hif8 IC8- Diabei•s %Wesl Yothshire ICB- Haines8in9 FO￿T dCL¥nmunttles NHS IW8sl Yorkshire IC8- lnequalrt￿S ItCBVCSEI NHS Wesi Yorkshire IGF- IMM￿nIS￿tIOn Wesl YorkshirB ICB-R&&&arc Soulhwesl YDrkshire FouBdalion I￿51-co[l￿n1Y SwpDrt stYo(kshTh ComblnadAtsthtsr￿Y WostYotk4hiretsCtsmbinedAulhorlly- Business loi GODJ sIYoikshirèCombinedAulhoidy- ConnerllTW4EI ify*sl York$hir¢ CoMbirtedAulh￿rtv- lfiubnc+RDth￿1OA P￿rnn￿￿h 80.913 80,943 15S,$85 14,850 155,388 20.DQO 28.818 2Q.DOO 28.018 10,499 10,499 159.711 5.000 64.000 5.000 2,750 2,750 1,107.756 THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Gfants payable CoreEmployment Health and Supporting Thlrd Sector and Skills Wellbeing Communitie Support Total 2024 2024 2024 2024 2024 2024 Grants lo instilulions.. Other 17,025 12,370 116,020 96,077 47.019 288,511 Previous year.. CoreEmploymant He31th and Supporting Thlrd Secior and Skllls Wellbeing Communitie Support Total 2023 2023 2023 2023 2023 2023 Grants lo institutions.. other 21,600 100 27,472 209,801 5,726 264,699 Trustees There were costs incurred of £1.18812023. £2,326) in relation to trustee buard costs. Therè were no trustees, r@muneralion or other benefits for the ye¥f ended 31st March 2024 nor for Ihe yèar ended 31st March 2023. Truslee5' liability cover of £250.000 is provided as pari ol the charity's main insurance poll¢y. No sèparate premium is paid for this illsurancè and is not possible lo split the cost of Ihe policy from the main policy. Employees Th@ average monlhly number of employees during the year was,. 2024 Number 2023 Number Cofflmunily advice and Ir8ining anagement and adrninistralion Total 16 12 Employment costs 2024 2023 Wages and salaries Social 58eUfity costs Other pension costs 397,872 32,198 26.814 372,764 30,684 20,833 456.884 424,281 -29- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEhlENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees Icontinuadl Thère were no employees whose annual remuneration was mole than £60.000. Rèmuneratlon of key management personnel The femuneralion of key management personnel was as IDIIow5'. 2024 2023 Aggregate comp8nsalion 44,239 39,883 10 Taxation The charity 15 exempl from taxation on its acllvhies because all ils income is applied for charitable purposes. 11 Oebtors 2024 2023 Amounts falling due wlthln one yèar.. Trade debtors Prepayments and accrued incorne 4,968 189,046 431.195 30.679 194,014 4e1,874 12 Credltors.. amounis falliny due within one y•ar 2024 2023 Other taxalion and social security Trad8 creditors Accruals and deferred income 9,563 29.121 359,657 7,664 37,647 619,318 398,341 664,629 .30- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS ICONTINVEPI FOR THE YEAR ENDED 31 MARCH 2024 12 Restr￿lèd funds Th¢ r8$lnctad lun45 Otlhe thArtwcDmpr15B blatLces4idonathiTrs snd grants hew ¢ntN5t s￿bie￿ 10 6pedficttsndilb)ns tythThOiS a6 10how theymay b At l Aprll 202) Inrothlng P•5DurcpS •xppnd£ Ir4*$t•rs tt¥lThS and At31 Mqrch 2024 PIGWVY CQ UK SPF CommunilyAnthorsOevehTrpMenl IKCI Comrnunily chainplDns Cornmu4ily NètWDiks commuTrily SupFtsrt c￿e20P1Uss iabdos DiSabl￿y N$TrN•oFks GeThe1￿5 Poc IC8 VSGE InHnunisaliDn KliklEes Counc41- Integraiing Cammuniti¢S Lawuage Fund17WEI Kiiklee5 ¢yuncil-S8ctor Suppud Maieffllly 80.943 25,250 28,818 SO,OBI 159.4661 121,9441 {1$,8021 2.622 lQ.QS0 $28 2?,266 10.048 457 8.500 4604 lJ6.6341 8,839 15S.385 6.0 54,4 123,2841 11.208 18.581 239 ss.000 268 2.283 32.698 46 100.260 10,000 97,030 82.784 64.WO 5.40Q 75D 70.745 34.966 75.e I56.2￿> I10U.￿8) 24.731 NaliDnal LollEry CommuTrMy FuDd- W*IIConn&¢ted IID.. 20t95D361 PCE Innoyallon (84 j751 164.0001 111.4501 17501 6,050 stroke Support VoluQteeii voluThleenTrg'. CreatNe Slep3 I￿￿ering Future¥ Mpnlors 7,￿2 28.fjZ2 THIRO SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FQR rHs YEAR ENDED 31 MARCH 2Q24 13 A¥strkltd V4fjni8r A8Y41hMessa9gs $62 110,oooi iio.000) 11.887.973) Pr•¥louJ y+ir'. Intornlnp f¢$¢UfC&S 56,084 Tiin$f Golni 4nd Aljl March 105505 2023 2U22 2.52B txpon¢ad 155,9Bg1 GDmmunAykn¢hoi$ Gummuolly CharnpiOll$ C(thmuThily Support Cor¢20Plu55 COVID R￿Pens8 10,050 38 230.450 8.B39 Dlsébilily N8￿rkS 20,Q 6.2 50.180 Geneii Hea#n Inequ￿￿4¢$ FPOC M￿ls￿li0 KkklBes Councll- ￿1&101 Y¢ Kirklets Cwncil- se￿Ors￿PpO Iklees CouDcil- In1￿[￿1￿￿ ComnwThli85 L&nguAg8 Fund1IW4EI 150.2461 128,S5S1 12£.1081 le81 2B.5S5 14,000 39,693 104.650 194.622 71.544 18.559 239 46 1107,3541 1203.5&51 24,TJO Nat￿l&35l011ery Communmy Fund- Wèll Confflecledll0'. 201950361 NHS wkkglidd clin￿#1 com1s%￿n￿￿ Group PCC Innoval￿ Rgody lo Leam s0.e84 145.7$81 1U.SOO 12,6681 THIRD SECTOR LEADERS KIRKLEES NOTES TO IHE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 13 ￿￿tr1¢t•d funds 8.05D Soc181 EMIerp￿3¢ stfoke s￿ppo Communitie5 Vo1unlEeiag VDkJThieoilng Fthure$ 10.000 1.3T6 4,881 62.6S0 17S,1201 120,4331 7,953 wblcomp M¢Thtots WTrlerH¢aMh Me55ag01 VWCAS 40,024 142.7031 562 10.000 1￿.2?8 1,109.574 120.238 1,109.574 3J- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AIARCH 2024 (conllnu￿j 33 Rvstrl¢ted lurtris CT FUND GonèTal Fund geTreiallund$vihKh ￿aPPlI•d tylhp¢harrty in athIev￿g rt5 chartlth QbieGIi RE Blg Lott•ry Fund - Rèady io Learn 110 103270881 cllrnmurdly gr¢ups lo delN8f c4041￿2 ana engaging kaiDlng lor pÈowe @xBluded from o?portunrn*S In educaliun and ¢mploym¢nl Communlty An¢hoTS- T¢ IhF £0515 of lh$ K&kl+*S Afic￿0( Newk. ¥uppDfl￿ lh8 developmonl ol ￿l￿n9, 5uStathabio commvDMy an¢hors acr¢$t Kmkiees Communlty Champloni To SUPPM P5rtnet rAggnWlOn& to empby t￿stEd hd￿￿￿&15 i• 8Dg£qe 1old8nls dblivui hegllh rnsg•J•s ITr an acU$5Ib￿ non.Ihr¢ateniA9iway. Cvmrnunlty Fund: Well CuhThe¢i8d (ID. 2019503SI. Nalknpal Loitgry Resch￿n9 Communitles FL¥la 10 StsPPOrt eommunrty qr¢up¥ to dèvebp and de￿¢[ a lang¢ ol socialand iekirtin9 oPPDrt￿nI1l￿$lO redu￿ l501al￿TraDd suppo• wopie Into ciwnmunily klarTh￿￿ Cor•20Plus$- To suppofi comTwrniiy Champ￿Tr5 and commuThly group6 w iaisi awaienei¥ ol key hgallb 1sSu•E and ￿ enrA)￿a￿? ia%e up ot ¢ancer $cteeniThg and oth81 hettkh serv1￿5 CDvld Bposl•f-TO SUPPOrtcommnly cham￿0￿8 and comnwTrly gtOup$tVeDWLry8thB laX$-w Of Covid Vac£￿￿tIOnS eovld Rwpanso- lo iupportlne 18SPDnSè oIIDc81 communit￿5 iolh8 pandenmctknuih commuDrty 2nchors.- muioal*d gioup5 and fit￿￿(191￿￿[d5hi￿ 919nls Di$&blllty ￿e￿￿Th To dBv¥h)p a ￿￿10[k IDI disdb*d PDDp￿ *id 01galli$4llon5 workinp wdh diS201gd peopk lo $h¥6 9eNkes. raise 1$SUeS dwelDP mu￿85 upport labgtss-TD$UPPDrt comm￿lIychaMp￿s communrtYtroJp5 lot8i¥vwJfoneSg old￿bBIeS ID on¢ouia9e lake up of SeTY1￿$ Flrst $¢eps t¢ L•arnlng- tv 5UPPOrt ¢omMunily gFOUPS IQ dèliwr Ihal wim ongage p*opb Éxcluded fromoppoA4nillEs irn leamlng andthel 8n¢ouroge t￿M lo piDgress lo rlhei ￿4￿1n9 prtsmme$ Gomp14cs- To lrtin ?￿d 8uppM communrty champions 10 Wd taroet8d ¢ortversallony wiin piopl& Ih? P?￿j$di￿1 with Iho Supporfing heatthy pregninGl8s a￿d malemal heallh THIRD SECTOR LEADERS KIRKLEES NOTE5 TO THE FINANCIAL STATEMENTS ICONTINUEDI FQR TIIE YEAR ENDED 31 MARCH 2024 (Continu• 1? Restrfc￿d -3S- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 13 R•stTlCt¢d lun Gonétlcs- To iian 3uppofl communty ¢hamplun5 ID ￿1￿ IqFgè1¢0 ¢onversdlM5 Iwih peDpl$ Iiom the Pa%isa15tll rDmmuTMly $upPDrt￿g tte#Khy Pregnafi¢￿5 and m*8rnalhEatth •alth InE9ua1511•i- iowoik P￿tter5 kn rnar9whsel commulldl85to dEvelopheallh Improv8mnt progTwnm¢S IDlr•Jtructur* 8uppLSrt.To bvil&C4paoiy In l(rfal IhlTd #eetol 11royuh the PfD¥isiDn utkndln9 wppon. 112ining olh8rsppGknlisI hel Klrkl*•$ ¢vynGII'. HAre FllrYDU-To wolkwdh partne15 iodev81opa prowammèot ￿Pp￿rtIorPeopIèWIITh ¢¢thpl8% needsihal are [￿￿11*51[10￿ Ihè *bDurrnarket Klrklg96 COU￿¢11.. Inlrnstru¢iur* Support-To bulld cap?Cily k¢allhiFd Ihiyugh lh¢ PfQVIS￿ oflunding Supp¢n, I18￿1￿0 ￿￿￿￿e[sp¥Cla1￿l￿e1p. Klrkla•B ¢oun¢ll '. Snl•gr*hd ¢ommunhle& Langu4g? ITw4ei- to Ivnd Ing CDoEdknètion ol ESOL pwiS￿￿.- assgsEN*Tht ol leatnerneeds thLTr lieckou DI Tn¢r prtyres￿O Multlply- To SUPPDrt A pannershipolMwryTh￿Y ieamlng yavld¥5to delivEr¢i￿1￿? comFNnity k&mlng ptQgiaEn8 2im8d alde¥Ekpiw key numor4cy s￿11% NHS Wakeiiold Cllniralc¢mml3g￿n1ng Group HArn•s¥lng thè Pow4r oIComrnunlties- Ig *ufhd Ine rt8velDpmenl ofa rt¢Mwkpl cDmmunUy￿C￿oKs(o￿¢ ￿ eo Primary Neiwothlthai will bU￿d rèlal￿￿5hlp5 bewnthB PCP45 and the OFgaD13alM5 andcommuDiliBJ in IneK4r8a P¢C Innov4ti¢r¢-towotkwilh pa#nors In wrnnwlllly s*£ty woik, promtsiing ¢oWabofoiw)n. goodpiSGll¢g ond infonnatw shaiir So¢lal Entprpr48e-To sh*•knowlEdgè and￿p8￿15￿Wrfh lh¢ oimda0v￿oY1￿9 $xlsllng Social ènietPFWe¥acfus Kirljeey Thrlvlni Communltlg5-kns CouThGII Funrtlng towork with partners actoB$ North KwklEesto doy4￿p oppurfunitl95 forsDBi¢lprfj8wbMg VDlutrteorlno-To mare oi08nk5*￿Tr$IoOknr 9￿01￿¥v01￿1ee1l￿9 OPPDrtLililiesJLd ID tedu¢e baNie16 lorxll￿ety res￿￿￿1￿{hatwj￿I iovolunl88r Volunigeilng Futur¢s-Todevelop¢r8&live upp0flunil￿$ ior yo￿ng vO￿nI¢￿rS and loenwfage youlh vol￿￿1$81￿9wHtt Kirk18￿ Yearol WIEC. W<offle MÈntors-Tb18f￿d Is migiani& atce$S artdiol￿n ￿)￿1 commuDllv Wln10r Hvallh Mè55agq¥ To suppod commynrtyc1￿P￿ns communlv olg￿nis￿l￿n$t￿ dsknbulE vAnlei ne£¢$sttlss and to eno>uFauÈ lo use yllwnaliv to w855uiedA & E d¢psrtmenls CAS-T* Pr?v￿e S￿da￿lS1 supportiolmpiov8lknartu S￿ten￿ end finath¢ialrngnagement In VCSE Nganis&ttOn5 THIRD SECTOR LEADERS KIRKLeES NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 Icantifiuèdl 13 R•SIr1¢￿d lund¥ -37- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Unrestricted funds The unrèslricled funds of thg charity Gomprise the unexpended balances of donation5 and grants which are not subject to specilic conditions by donors and gr8ntor5 as to how they may be used. These include designated funds which have been sel aside oul of uniesliicled lunds by the trustees lor specific purposes. Transfers At 31 March 2024 At 1 AprÈl 2023 Incoming resources Resources expended General funds 149,492 20,754 14.990 185,236 Previous year: At 1 April 2022 Incomlng rèsource Rosources expended Tr•nsfer5 At 31 Mar¢h 2023 Weleome Mentors General funds 3,494 150,871 13,4941 123.1831 40,864 119,0601 149,492 154,365 40,864 119,0601 126,6771 149,492 15 Analysis of net assats betwèen fund$ Unre51ricted funds 2024 R•strict*d funds 2024 Total 20Z4 At 31 March 2024: Current assetsllliabilitiesl 185,236 147,611 332.847 185,236 147,611 332.847 Unr•striGted funds 2023 Rostricted funds 2023 Total 2023 At 31 March 2023.. Current 385etsllliabililiesl 149.492 115,476 264,968 149,492 115.476 264,968 -38- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Operating lease commitman15 Le58ee Al the reporting end dale the charily had oulslanding commilmenls for future minimum lease payments under rion-¢ancellable operating lèases, which 1811 due as follows.. 2024 2023 Within one year Between two and five years 16,292 2,970 12,880 4,362 19,262 17,242 17 R•lated party transactions Income from Related Parti•s During the year the charity has received income of £220,274 12023.. £2.7501 from membership organisalions liTrked to trustees ol Ihe charily, balall￿8 oulslanding al the year end lo13lled £8112023.. £NIll. Expènditur8 Wlth Rèlated Partie$ During the year c051s 01 £195.05212023'. £39,1241 have been Incurred from membership organisalion5 linked to Irusloes of the charily, thesè costs ￿late lo Ihe costs ol funding awards, projecl delivery, training and rent and room hire. balances oulslanding al the year end lolalled E4.29312023., £Nill. 18 Cash g*nerat8d from operations 2024 2023 Surpluslldeficill lor Ihe year 67,879 19,6341 Adjustments for". Investment income recognised in sl8lÈmenl ol finan¢ial activities 16,8671 11,1551 Movements in working capital.. Decreasel{increasel in debtors IDeGioasellincrease in orediloFS 267,860 1266,2881 1421,$681 590,552 sh generated from opgration$ 60.584 158.195 19 Analysi5 of changes In net funds The charity had no material debt during the year. 39-