Cbarlty rgglstratlon numbei 1162592 {England and WJlg51 THIRD SECTOR LEADERS KIRKLEES ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 THIRD SECTOR LEADERS KIRKLEES LEGAL AND ADMINISTRATNE INFORMATION Tru¥tegB 2 Ahmad K Bede8u-White P Bridges A l Blown M Farm AJ Patrlè P Roberts-Pc¥)ham H A Thompson￿111$ Chalr o13oard of Trust••s A Petri8 Sgnlor manag•m¢nt M Pilchlord A G81vln CEO IR&8￿ned 28 Fèbruary 20251 Intarim CEO (Apw'nted 17 March 20251 Ch4rlty numb•r 1162592 R•glstsr•d offl¢• Brl•n Jackson H¢u80 Lg12 2 New North Parado Huldèrsfield Wesl YorkshiT8 HD15JP Audltor 8K Plu$ Audit Limiltil 52 Sl Johns Lan• Hali18X Wast Yothshlr• England HX12BW B•nkers Unlty Trust Bank 4 8rindl8yplace 8irmingham B12JB Shawbrook Bank Limii•d Lulea House W8rfey Hill 8u8kn89s Park Tho Driv• Great Wartey Brentwood Essex CM13 38E THIRD SECTOR LEADERS KIRKLEES CONTENTS Pag• ChalVs Report Trust8aS' report 2- 11 SIAt•menl of tTUSt*•8' ro8pon81b6llti8s 12 In¢Jep•ndgnl 8udltof$ r8pNt 13-16 st•t¢menl of flnanclal adlvltlgs 17 B8lancg sheet Stolemenl of cash flows 19 Notes to the finandal stalamonts 20-35 THIRD SECTOR LEADERS KIRKLEES CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 Over thg past 12 months. TSL has experienced a period ol Èntemal d)ange couplèd with exterr¢al unc8rtainty. As th1$ report $how8, it is a te8lament to the people and organisations we wts￿ with that through this time w& have not only conts'nued to deliver our core objectiV88 but 8150 grown engagement. p*tiripation. and resourcos to ben8fit Kirkleè8' voluntary 8nd communlty organlsalions and th8 peopte they $erve. Aongside thpse achi&vgrnents. TSL 8180 underwgnl change5 in leadorshlp that shaped our direcllon for the year 8h88d. Michael Pilchford wps appointed as Chi¢f orricef in January 2024. Michad's contributions to slrateglc thlnking wtrr8 valued by the trusteè board and prompted construclive disojssions with exlemal partnern. Mlcha81 departed TSL In January 2025,. the tsoar￿ 1$ gratefvl for his leadership during thi$ wvotal psriod. igned with our obffiècuve of Ta¢￿Ing Inèquakn88,' Bre conunuing io r8vl¢w and str•nglh¢n Oltr strAl8glc dlreclion And consider how w8 can best focu8 on building conn8CtOon and caparily in communities faclng the greatest Inequ81i¢ies. We hav& Setrn increasa¢J engagemènt and partlryp81ion ocr0$5 TSL'S ACti￿lIeS end n8Nvorks - 8lmosl 40% more community organ13ations b8•ng funde¢J ¥￿th gfants and contracts, reachlng 13,000 Indivlduals Ihrough the health and well-being work delivère¢J by Communrty Champions and others, Incraased partlclpAtion In and dem8nd for all asp6¢18 ol our volunteerfng service. There has r8r¢ly bean a ¢ltsarer plcture of th& ne*d for 8 vlbr¥nl, well BUPPOrted, and rnsourced VCSE than th• $napshofs ofotsrwork contslned In th18 repo Yet as wg all know, da$￿16 sliong progress, barrter8 r8m8in in feachlng Ihos8 mo$1 In need of support, In •xplorfjng Innovauon, In r080vrcing our projects. measLtrfng our social impact and provldlng stabillly, conslstgncy and lagACy. Tho mosl r8c•nl VK GoYemm•nt: Charlty S•ctor Rl•k A•i••Jm•nt provldes siark figures lo b8ck up what we have been wlln88slng lor 3ever81 yaars - VCS organlsalion3 getting squeezed lo the poinl whorg Incr88slngly dlfficult decisions need to bg mad8. Wlth over 40% of chari116s r8POrting 8XFendibJro èxceeding incorne, som8 fèel th8 neod for painfijl gctlon, Including to $ltrpping away from contracts, or using Iheir limited resourcgs lo rnak& up prolect shortfalls to thg detrirn8nl ol olh•r g¢ti￿lIeS. TSL Is in the procoss ol devoloplng robu81 pl8n8 lor th• next thrno years and b9Yry￿., thos• plans ￿11 b• Inform8d by the 8¢tivity, empèrtistr and approach oulllned here building on th& vital work Bcross and wllhln iho VCSE and meetlng tho challenges with a con3islently op$n. learning-b85ed and responsi￿ 8ppr08ch. Change happens. Sometim•$ we cgn ¢tsntr￿ N. Wg 8re detfrmiined lo shAp¢ that ch•nge, Irfu8n￿ polcy and Improve the gtabtlity of our 8•¢tor and our ¢ommunHI88. Andy Pelile Chalr of TSL Klrklo•s' Board of Trusto•1 Date.. 10 O￿ober 2025 THIRD SECTOR LEADERS KIRKLEES TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Tho trustees present th8lr annud rnport and finanrial 8lalemont$ for Iha year ended 31 March 2025. Th8 Ilnanclal stalemenls hav• b￿n prepared in occordanrs th& accounting polirie$ $01 out In not8 1 to the finandal statement8 and comply with the charilvs govèming documenl, Ihe ch8rits.es Act 2011. FRS 102 'The Financial Reporting Standard applicable in th8 UK and Republic of Irdand" and the Choritias SORP 'kcounting and Reporting by ChÈrities-. Statement of R8commended Practice applic8bl8 lo tharit566 preparing their account$ In accordance wllh the Finanaal Reporting Standard applica￿8 in the UK and Republic of Irdand IFRS 1021 Obl•ctlves and activit1•¥ Thé chartly aims lo promot¢ the vduntary Sector lor public ￿n*fit by: Facilitating collabor8llon among ch8ribe$, org8ni38ts"on$. and govemmenl. Offering Ir8ining, conleffjnc8s, and semin8rs to Improve efflaency. Idenlifylng wior need8 and ¢re8bng 1gl¢vant proi8cls or polSci¢8. Supportlng fundlng prografflm¢8. monitoring grants, and 853i$ttng With 8pplication8. Dlss&min8ting information to press and public on Be¢¢oropèr8tson8. Enabllng access lo19981, accountancy, and Man￿1)ment 8dvice. Advising on fundraising technique8. Representing the $ector in policy di$¢u81ions. Encouraging charitable giving and èmpl￿0 ¥olunleering. Supportlng new OTgani8gtions Ihal addres8 unmel n¥8d$. Exl8ndlng charity activit1*$ Inio now aTe8$ ol public ￿orit. Increeslng repr¢$8nt8tkM trom under-repr¢s•nt8d communSly 9roup¥. Improvlng organlsallonal serv1¢8$ through greater effectivene$$ 8nd qu811ty. 'Volvntary 98ctor' refer5 to chormiès and votvnlary wganl$8lon8 astsbllshed lor ¢ommunity bone1￿ and not for prtvate profit,. local authoriliè$ 8r8 axduded. Publlc b&nefrt Tru51eg$ conslder Charfty Commisslon guidance on publlc benefit when rèvlawing obj8cllves and plannln9 activities. In partlcular. the trustees consider how acti￿11￿$ wlll contribute to the 8Sms and oblactlvas they havg sel. The Iruslè&s have had regard to the Charitses Comm5ssksn's gvidance orn puNic bènoflt wh•n planning, dellveTlng and gVBl*Jatlng any new ￿NiCa8. THIRD SECTOR LEADERS KIRKLEES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Aehlgvementg and portormanc• Significant 8clivi1￿$ andachitrvements a9￿5t obJ8ctiV9S Dulln9 2024.25, Third Sector Le8d8rs Kirklees ITSLI mBde 8igThficant progTe88 in slrengthening the voluntary. communSly, and social 8n19rprise IVCSEI s8clor. tackling Inequalities. and 8XP8ndlng opportunlti88 wlhin local ¢ommun5ti88. Through strategtc supporl, proj¢¢l funding, and targ8te¢J initiatives, TSL has delivered mea$ur8ble improvemenly in organisatlon81 c8pacity, heallh and wellbeing. and sknms develor*n¢nL while IdentI￿ng ongolng challenges and shaping future prloriti85. Ouf 8ffort8 were underplnn&d by: Contlnued partner6hlp wlth KI￿••* Coun¢ll. which T8maln8 our wincipal funder. TSLS hlghly skilled, committèd. and d•dlcat•d staff t•am Communlty N•tworks and Comrnunlty Anch¢)rs adding vllal capadly and ￿ayIn9 8 v•luod and valuabla role lo 'Support. Conn8Ct and UnS1è' pl8ce-bas8é orggni58tion8 and commvniues. Thalr work Is supported by fuhdlng recalved from UK Shared Prospority IUKSPFI vla Klrklo68 Counc41 und&r TSL'8 '1nlrastruclu Conlr8cI.' Re6pondlng lo a landscap• ol decreaslng t(Jtrrance and ITh￿8$0d polarily In uur communMI88 by engaglng PO811ively. supportlV8ly, and Authenllcally wlth rnigrants, asylum 898ker8. and rèfugèes through prol•cts such a8 Th1• Way for En9ll•h Ilanguag8 5UPPOrtI, W•l¢omg Mentors Igtsldance, 8upport and frtendshipl and worklng n partnershlp wlth Kirklees Counell part ol Iha Error In fonnula .>#klrklooswolcom••<- programm•. TSL$ inlenllon Is to fostar Inclusion, undèrstanding and awareness across all our activlti8S. Growln9 TSL'S engag8m¢nl. leaming An¢J influenc8 in Wèsl Yorkshire-vAd• ¢onvorsaUon$ Ihffjugh hoBUng Bu•ln•*J for Good W••t YoTk•hlr•18fGWYI, and Sport for Good, through ¢onneclion with NHS Int•grat•d C•r• Bo•rd cornrnissloning, and partnership with WY Local InfTastruclur• Org•nli*tlons. TSL encour8gewnc•d staff to cary oul thè admlnlstration of the chwlty and to d811v•r indlvidual projects. Induction and Iralnin9 of tfUSt8e8 All naw trustee$ are given the fdlowrwJ infoTmalton abwt tha charity.. TSL constllulion Latest ac¢ountsffin8nce reports TSL pollcies Details of sub gmps of the Board In Bddllion trustees can access wa the wsbsit8'. Mlnute8 of Tru$ta• Board minul¢s Minutes of MeM￿rS Meelings opies of neW￿etterS All tru3lees are appolnted on a volvntsry basls arHJ do nol raceive any T8fTwneration for their time. 10. THIRD SECTOR LEADERS KIRKLEES TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 R8lalionslJlp wllh wirjer nelwot* The charfty has an activ6 m8mbership of OVPT 280 organisati￿9 Ihal ar8 at the heart of th• organisation. Our rnembefs range from Kirkleos largest third sector organis&lions with a turnover of millions to much 3maller organisalions which are volunteer led. This br8adlh in size is malched by diver$ity in purposa with excellent repr889ntation Irom organisalions working in health and Soa￿ care., arts,. sport5 and leisure.. hotsslng and wilh familles and young paople. The oharlty has an actlv8 mornbw8hlp ol over 280 0fg8fii88tions that 8fP at the hèart of the organlsatlon. OUT mernbers rangt from Kirkltgs. 18rgest VCSE organisation$ with a tumov8r ol rnillions lo much srnaller org8ni$8llon8 which are volunt88r led, This bieadlh in slzè 1$ rnalch8d by diveT3ity in pu￿0￿¥ with excèll¥nl repre88ntatlon from organisalions working in health and social eare,. arts., sptyts and lei6ur8'. hovslng and with larnilies ond young ople The IFusle08' report was Ok¥Jroved by lh8 Board ol Twstg98. P 8rldg&4 Tru•t•• 2210112026 Datè.. 11 THIRD SECTOR LEADERS KIRKLEES STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Irusle8s ar6 responsibl8 for preparing th& Truste8s' Report and the fir8vrA81 sial8m8nts In accordanc8 wlh applicab￿ law and Uniied Kingdoffl Accounting Slandards (United lQngdom G*n¢rdly Accepted Accounting Pra¢li¢¢l. Th•18w appllcable lo Charl￿0$ in England and Wales requires the tEU5t88S to prèpafe flnonoal statements for eac* financial year which givg a tru8 and lair view ol Ihe slBt8 of affairs of tho ¢harity and ol tho Incoming Te8ourcg5 and aP￿icatIOn of resources of th¢ ¢harily lor that year. In prèparing th838 financial $tat8ments. lh8 tru$t885 are requirgd tts.. 6¢18cl suitable accounting poliues ant1 then apply Ihem ¢ons1$t￿lIy". obs&rve the method8 and prin¢iples in the Charitie8 SORP,. makè judgements and tt3timgtes that are reasonable and prudefil.. $tot¢ whether applicable accounting standards have been lollow8d, subj•ct lo any material departuros disclo8od and explained in Ihe financial $18l$m¥nts," an Prepa￿ Ihe financial statements on the going concem ba818 unl¢$$ It 18 Inappropriate to presurne that th¥ chartty will ¢onllnue In oper8tlon. The tru81888 are respon$ibl• for kee￿ng sufficient accountin0 r•cords thal disclose with reasonable o¢curaey at any tlm• the financial poiltion of the charity and onablè th•m to ensure that ihe financ181 $tstemènts comply wlth the Charfties A¢1 2011, th8 Charlly IAccotJntS 8nd Reports) Regulations 2008 and the provision8 of th8 trust deed. They 8r• al80 r95pon8lblo for $8feguaiding thè ass6ts ol the chanty and hen¢• 18king r•880nab16 sleps for the prevenllon and detection of fraud and oth¢r irregularille8. 12 THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES Opinion We hav8 audile(f the financial statemsnls 01 Thi￿ Sector L8adèrn KFrklees (the 'charity'l lor th8 year gnded 31 Maroh 2025 whi¢h comprise the statem•nt oi financial acti¥rilies, the balan(% shgel. the statement olcagh flowg and notes to the finonoal slalements, including significant accounting polides. The financial reporting fTam&work that h8s been applied In their preparation is appliG8b* law and Uniled Kingdom Accounting Standards, including Flnanrial Reportin9 Standard 102 The Financial Reporting Standard apphe&blo In th8 UK and Republic of Irgland (United Klngdom Generally Accepted Accounting pract￿@). In our oplnlon, the flnancial slaièmonls.. give B true and fair view of the state ol Ihtr tharity8 affalrn a8 al 31 Marth 2025 and of118 Incoming resour¢eg 8nd application ol rostsurces, for the year Ih8n 8nded'. h8v• b8$n properly prepar8d in 8(xordance wltt Unlted Klng¢kn GeneTalty Accaplod Accountln9 Pradic*; and have bean pr8pgred In accordance V￿th tha Charibos Act 2011. Bas1$ for oplnlon We conduct8d our audll In accor(1once wlth Interna￿.OnaI Stand8rd8 on Auditing IUKI IISA8 IUKII gnd gppllc8blo law. Our responslb511118s under Ihos8 Standard$ arg lurther described In th8 Audiiorts responsibililies for tho èudit ol tho linanci81 statemonts $e¢lion of our report. Wa are independ￿1 ol thè charity in accordance wAth th• &thl¢81 roquiremenls that ar• r•lovant lo our audit of th& finanr381 stat8rn8nts in lh• UK, Including the FRC'8 Ethical Stand8rd, and we hav8 lulflllod our other ethical r8spon$ibi1i￿.es in accordanc8 wlth th858 rgqulrem8ntB. W8 bdlgV• that th* audit evldence we hav8 obloined is sufficient and appropnale lo provlde 8 bas1$ lof our oplnlon. Conclu•lon• r¢latlng to golng eoncem In auditing Ihe fin8neiAI 51atern8nts, w• h8ve ¢tsnc4uded Ihal the Irust￿. U80 of the gojng con¢•m ba818 of accounting in th• w8P8ralion of the finaneAal slAIwn¥Y)ts 18 aF¢)rcyriate. Basod on the work w8 have wrforrned, we have not id8nlifi*il any material uncertalntlos relpling lo evènts or conditions that, kndividu8lly or collèclivety, may casl 8ionlfic8nt doubl w the charity's ability to conllnu• as a going concem for a p81i¢d of at least ￿￿1ve month¥ from when Iha finonaal #tsl¢ments arg authoriged for188Uè. Our respon8Sbll1tl￿ and the respon￿bIlitIeS of Ihtr Iru8tetss ￿th r09P8cI to golng o)nc?m are d88crfb8d In tho relevanl sedong of Ihl$ rgport. Othgr Inforniatlon Tho other Infomalion comprls88 Iha Infom8llon Induded In iha anftu#l report other th8n the finan¢l81 slalements and our aud¢lorf3 report thereon. Thè tru51eeB are responsible lor the other inlomiatlon contalnèd wilhln the annual report. Our oplnlM on the flnanci818¢8lem?nts does not cover th8 oih8r InfO￿atIOn and we do not èxpress any form of assuranc& ¢ondusion thereon. Our re8ponslblllty Is to read th& other informaDon and. In dolng 80, conBlder whether tho othèr Inforrnallon Is materially inconsislenl ￿1h ihè finanuol stslemenls or our knowlèdgg obtalned In th8 courso ol th8 8udll. or olherwls8 appg8rs to be malerially mSsslat8¢J. If we Idgnlify such materlal In¢onsislencie8 or apparent materlal m15ststernent5, we are roquired to d8termlno whelhor thlg rlse lo a m8lerLql mlsstat8rn8nl In tIT8 financlal statements thwnselves. If, based on th¢ work we have parformad. conclude Ihat th•r& 1$ 8 rnat8rlal ml$¥l81grnenl of thks oth•r information, we are r•quir•d to r9POrt that fact. We have nothlng to r8POrt In Ihls regard. Matter• on whlch w• ar• T•qulred to r•port by ox¢•ptlon We havo n(trthtng to report in r05P8Ct of the following matters in r8Jatw to which the Ch8rilie8 IAccovnt6 and Reportsl R8gulations 2008 fequSres us to r8POrt to you il. in our opirHOn'. ltte informatlon given in the financial $t8lernenls is ilsconsistent In any material respect wSth thg Irustges. report., or sufficient accounling Tecords have not been kept.. or the f5nancial stat8m8nls are not in agrearnent with the accounb.ng w¢tyds: or we h8V8 not received all the lftforrn8tyon and e4Y8nallons ￿ requlre ts our audtL 13- THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES R&¥pon•lbllltl•$ of trusteès As explained more fully in the statement of trustees. responsibilitsgs, the trustees are responslble lor the prop8r#tl¢n of the financial stalem8nts and for being satisfied Ihal they give 8 true and fair view. and for such inlemal control 88 tha trust8es d6t8rmlne is necessary to enable the PTeparation ol financial st8tern8nt8 that 8re free frorn m8t8ri&1 mlsstat8ment, whether due lo fraud or error. In preparing the financial slaternenls, the truBlee5 are re8ponsibltr for as$e$sing the chorlly's obilily to continue as a going concern. disdosing, as applicable, rnBttgTS r91818d Io going concem and using the going concern basis of accounting unless the trustee8 either intend to cease Iper81ions, or hov¢ no realistlc oltomative but to do 80. Audliorf• r••pon•lbllltl•8 for th• •udlt of th• flnanclal •t•tsm•nt• We have been appolnled 05 audltor undèr sectlon 144 01 tha Charfllos Act 2011 and report In ocrKJrdanc8 wlth the Act and ral8vant ragulallons made or ha￿ng effect thereunder. Our oble¢tlvè$ arè to obtaln r8asonabla assurance about whether ihe fjnancAal stalernents as a vhbole are free from Bteiial misslat•ment, whether due to Iraud or eryor, and lo issue an audStorfs report Ih&l indude$ our ¢plnlon. R&asonabl8 ossurance Is a high level of as6uTanc8 t¥Jt 18 not a guarantee that an audil condud8d In 8ccordanc8 wlth ISAS IUKI wlll ￿WayS detect a m8lerial rybiS8taternenl when 11 exlsl8. Mls$latwn8nts Cèn arl8& from fraud or error and aro consldered material il. Individually or In the aggregate. Ihey could reasonably be expectsd lo Influence th& 8conomlc d8clslon8 of U88TS taken on the b8518 of these flnand818tatem&nts. The gxt¥nl lo which cwjr procedur88 are capaNe ol deteding IrregulaTit1¢8, kn¢4udlng fraud.18 *Jetail¥d bslow. A further dg$crfptlon of our re5ponslb1li￿'es 18 avaitable on th¢ Finandal Rèportlng Coun¢ll'8 wob8110 al.. httpg..11 .fre.org.ukjaudilorsr85pon8￿I.IitIes. This de8¢rfption ftsrms part ol our atsdltot$ rep¢rt. 14- THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES Oth•r m8tteT3 Our approach to identlfyt'ng Ant1 09$¢$8ing the risk8 of rnalerial rnisslalement in fespect of lffegularfties, includlng Iraud and non.conwli8nco vAth laws and reguLg1ions, was a8 folbws.. The engagement partner 8nsured that the engagement team collectively had the appropriato ¢ompeton¢o. Capabili￿6S and skills to Idonlify OT recogn￿ non*compliance Mth applicablg law5 and r8gul3tlons' W8 Id8nllfled thè law$ •nd regulatic￿S applIca￿e to the C￿Trpany through dls¢aJsslons wlth dlrèctors 8nd other Manag￿ent, ond from our rAynmerdal kn￿￿edge and 8xp8ri8nc• of thè Industry $$¢tor. We focused on spèclllc laws ané regulalions which we considered may h8ve 8 dSrèct m818ri818ff¥ct on Iha flnancial statements or the opEratlons ol the tharity. including taxaiicrfJ legl$latlon ond data prote¢Uon, anl- brtbery, ernployrner¢l, environmental and heatth and 68f8ty logi￿atIon,. W¢ 8s¥essgd the exten¢ of complianc• wth th& 18w$ and regul8tion8 Klentified above through making 8nquirl&s ol m8n&g¢menl and inspecting le9al corr•spond8nc8,' and Ensured laws and iegulatlons wef8 cc*Mmuni¢at¢d wllun Ihe audit learn Togularfy and iho toam remaSned 810rt to In$laft¢es of non-compliance throughoul th• 8udiL W8 ass8SS8d th8 suscaptlblllty ol th• cha11t￿8 flnandal 8iat8menis to matwlal ml¥stsl•menl. Includlng obt8lnlng an nderstandlng ol how fraud mlght occur. by.. Maklng enqulrle$ of m8r8gemenl as to vthere Ihey con8ld8red thar8 w88 a •U8COPtlblllty lo fraud. Ihlr knowledg6 ol actual, suspoded and aleged fraud,. Con81dwlng tho Int•rn•l ¢ontrds In place to mitlgole rfsks of fraud and non-comp11an￿ wblh laws and regul8tlons', and Understanding the de91gn ol tha ¢h8riVs rernvnoration polidos. To addre89 th8 rlsk oflraud Ihrou9h management blas and ov•thdo of controls. wo.. P8rforniad analytical pro¢&dureB to identity any unusual or un•xp8etad r•latlon$hlpJ', Tested I0￿M81￿￿tri•S to iflenlify unusual IfOns8clions A6s6s5ed whaih$r ludgernents and assumwons made In dèt8milnlng the accountlng o$Umats8 set out In not8 2 w8r8 indic8tiV8 01 potential bias.. and Investlgetad the iatth810 b•hlnd ￿gnIfICant or unusual transactlon8. In r8sponse lo the risks ol Srfegul•rilws and non-corry)liance vthh laws and regulallons, wa de￿9n&￿ procedu￿3 whi¢h included, bul were nol lim116d lo.. Agreeing financial slalement disclosur•8 to undwtying 8UPPOrting docum•nlation'. Readlng the rnlnutes of meetings ol thos0 chorged wrlh govemance.. Enquiring of management as lo a¢lual 8nd wtenty81 lrtig8tion 8nd claims.. and Reviewing correspondence wilh HMRC. relevanl regvlalors and Ihe company's le9￿ advisors. There are inherent limltations in our audit Pr(￿eduleS described abovo. Th8 nv)rg r•moved ¢hal laws and Tegulalions are from the financial t¥an$action8. the less likely it is tttat w8 ¥￿Uld becom8 aw8re ol non-compliance. Auditing standards also limit the audit procedures required to idenlFly non-cOm￿lance wilh 18w8 and r8gul8tson8 10 enquiry of th8 dirg¢lor6 and other management 8rKI Ihg inspection of regulatory and legal corr8spondèn¢e, if any. Mat8ri81 mlsstètemenls that arise duè to fraud can bè harder lo deted than those that ads8 from em)r 88 Ihgy may involve d811b8rate concealment or o￿lUsIOn. 15- THIRD SECTOR LEADERS KIRKLEES INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THIRD SECTOR LEADERS KIRKLEES Your attentlon is drawn to the fact that tha charity has pr8par£d finan(x81 stat8rn8nt8 Ln accordan￿ with 'Accounting an¢J R¢portlng by CharS1ies.' Statomenl of Rècomm•ndod Practic• ap￿1¢able to ¢harille$ prep8riny thelr 8c¢ounts in accordanoè with th6 Financl81 Rewrling Slandard applicable in the UK and R*publlc of Iraland IFRS 1021" 188 amended) In preference to the Accounting and Rep￿ing by Chanties." Statement of Recommended Pra¢tl¢e issued on 1 April 2005 %¥hlch Is r•ferr8d to in th8 8Xtant r8gLblations but ha5 now b88n wlhdr3wn. Th18 has baen done in order for the IlnandAI statemènls to provid& a true and falr viw in ac￿rdanc* wllh cuN¥nl GenerallyAccepted AcuJuntSno Practlce. Us• of our r•port This report 13 rnade 801ely to Ihg tharity's Iwstees. as a t¥)dy. in accordance with Part 4 of the Chari1183 (Accounts and Reports) R$gulalSons 2008. Our 8udil work ha$ been und¢rtsken 80 th81 we mlghl $tsts to Ihtr ¢harlly'8 Iruslees thosè mattars w8 8r6 r8qulred to 51atè lo tham In an Audltor's r•port and fi* no othèr purposè. To th8 fu11è5t extant Pgmltt$d by law. w& do nol accapt or Assum8 rasponsibillty to anyona other Ih8ri tha charKy and tho ¢h8rily'8 trv$lè$$ as a body. for our Audlt woth. for thls raport. or th6 oplnions w• h#v• formèd. 18•nlor 8tat4rtory Audltorl For and on béhalf ol BK Plus Audll Llmiled, S￿￿tOryA￿dIIoI Chartered Ceruled Aecountants 52 St John$ Lane Halbfax W86t Yorkshlr8 HX12BW England D818'. ÉIL Pivs MlcAL* Lirii I 2Ly26 BK Plus Audit Limlled18 $ligible lor appolntmonl as 8u¢Jitor of lh• ¢harity by v5rtue of its •llglbllity for appointment a8 audllof ol 4 company under $￿tiOn 1212 01 tha Compani$$Act 2006. 16- THIRD SECTOR LEADERS KIRKLEES STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre5trlct8d Rg¥trlcted funds fund* 2025 2025 Totsl Unrnstrlet•d R•strlcted fund• fund• 2024 2024 Tot•1 2025 2024 Incom• and •ndowm•nts fiom: Donations aftd legacies 2.086.417 2.086.417 6.038 1.718.948 1,724.984 Payroll SeNIc•8 TSL S$NI¢tr$ 5.684 5.684 5,776 75 5,778 1,235 1.160 Inv8stmgnl8 Other Incomè 6.283 117 6,283 990 8,887 8,867 873 Total Incom• 12.084 2.087.2￿ 2,099,374 20.754 1.720.108 1.740,862 Expondltur• on.. Core Employmanl and Skllli Health and Wellbelng Migration Support Supportlng Communitie$ Third Sector Support 14.5441 14.544) 226,883 397.674 301,526 114,9901 114.9901 171.167 667.682 226,110 226,883 397.674 301.528 171,187 687,682 228,110 132,660 908.794 132,660 908,794 185.209 435.805 185,209 435,805 Total ch•rltabl• •xp•ndltur• 14,5441 1.967.$37 1,962,993 I14.9￿) 1,687.973 1,872,983 Totil •xpondltur• 14.$441 1.967,537 1.962.993 114,9901 1,887,973 1,672.983 N•t Ineom• 16.628 119.753 136.381 3S,744 32,135 87,879 Tran91ers be￿e￿n funds 109,613 {109.6131 N•t mov•m•nt In funds 126,241 fO.140 136.381 35.744 32,13S 67,879 R•con¢lllatlon of funds: Fund balancès at l April 2Q24 185,236 147.611 332,847 149,492 115,476 264,968 Fund balaneAS at 31 March 2025 311.477 157.751 469.228 185.236 147.611 332,847 Tha statam$nt of financial acu'vitses indudas all gains and10sses recc¥JThsed in the ye8r. All Ir￿ome and expenditure d8￿v* from corFtinuing activities. The notes on pages 20 to 35 fomi part ofthes8 financial statements. 17- THIRD SECTOR LEADERS KIRKLEES BALANCE SHEET ASAT 31 MARCH 2025 2025 2024 Not•• Current ao8•ts Debtors Cosh at bank gnd In h8nd 13 200,062 635,833 194,014 537,174 835.895 731,188 CrèdStor•: amount• lalllng duo wlthln on• year 14 1366.6671 1398.3411 N•t ¢urr•nt a•••l• 469,228 332,847 Th• fund• of th• ¢h*rlty Restricted income funds Unr•strl¢tèd lundg 157.751 311,477 147,611 185,236 17 489,228 332,847 Tha not•8 on pag08 20 to 35 fomi part of Ih8so financiw $¢atèm¢nts. 2210112026 Th• flnond81 $tat8monts wor8 opprov8d by th¥ tru$¢o98 Cm......................... P Bddga$ 18- THIRD SECTOR LEADERS KIRKLEES STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Not•1 Cash flows from operatlng actlvltks Cash generated frarn opgr8ts.ons 21 92,376 60.584 Inv•8tlng aetlvltl•s Inve5trn8nt inc0rn8 received 6.283 8,867 N•t ¢o•h gon•r*t•d frorn In¥￿tIng •Ctlvlths 6,283 8,867 N•t cash 9ongr•tsd frorn flnan¢lng a¢tlvrti N•t In¢r•8s• In ¢4•h •nd c•¥h gqulvalgnts 98,659 89,451 Cash and cash equlval8nis at b8glnnlng of 537,174 487,723 Ca¥h and ¢••h •qulv•l•ntg at •nd of y•ar 635,833 537.174 Th• nolm on pag¢¥ 20 to 35 form pert ofth•s8 financial siat8mgnts. 19- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•8 Chartty Infom)atlon Third Seclvr Le8der8 Kirklees a registered ¢harity. registered Ihe Charity CommiGsion in England and Wèl•s. Thè r8glst•rtrd officé15 Brian Jackson House, 2 N8w North Parade, Huddersfield, HD15JP. 1.1 8asl8 of pr•p#rAtlon The financial statements heve been prepared in accordance wth the chadty's govamlng do¢umenl, ho Chari1S88 Act 2011, FRS 102 Yhe Financid Reporbng Standard applica￿& in ihe UK and Republlc of Ireland. 8nd the Charit￿3 SORP 'Accouvling and ReFth'ng by Charities.. Statembnl of R•commendèd Pra¢tl¢& applS¢abl• lo Charities pr¢parlrtg thoir a¢¢tsunts in ac¢or(lance wth the Financial ReportSng Standard appllc8blè In thg UK and Republic ol Ireland IFRS 102r. The charity is a Public 88n8fil Ents'ty as dafinad by FRS 102. Th¢ finan¢lal $18￿MentS havè departed from the Charitl8s IAccAyJnts and Reportg) Regulotlon$ 2008 only t¢ the 8Xt8nl required lo provNle a true and fair view. This depariure h88 involved follown9 Iho Stat8monl ol Recommended Practice for ch8dtse3 applying FRS 102 rather Ihan Ihe version ol the Slatom8nl ol Recommended Pr8clice whith13 refeFr8d ¢0 in th8 Regulat￿n8 bul whlch has slnce been wthdrawn. The fin4n¢lal 818l¢mtrnl$ 8r• pr•par•d In slet1ing. whl¢h Is Ihg frJndlon￿ currency of the charfty. Mon8t8ry amoun18 In Ih880 finAndal stat•m8nts arè round8d to Ihè n¥or•81 £. The fln8n¢l81 $18l¢m•nl$ h8v• b••n pr¥p8rtyJ tsnd•r hlslori¢al tt)$l convention, ImodOfSe¢J to Include th8 rw8luallon ol fiaahold prop•rb•s and lo includ8 invèstmènt propet1ièg and c•taln finand81 In8trunent3 et falr volu•l. Th• pilnelpol accountSng pollc588 gdopt8d 8r8 Sèt out b810w. 1.2 Golng ¢one•m Al the ts'rne ol approwng the financial stateTh￿ntB, the trustees have 8 rngsonabl8 •xp8ctolion Ihal th¢ ¢h8rfty ha8 adequate re8ources lo continue in operational 9￿stence for (he forese&ablè futur8. Thu$ th¢ t￿le8$ continue lo adopt the going Concern ba8iy of accounting in preparing the financial stat8m•ntg. 1,3 Charli•bl• fvndg Unreslrlclgd lund$ artr availablè lor us• at Ihe di8crnUon of the tnJslea8 In lurlherancg of thalr charitAbl8 oblectlves. Re8lri¢tod fund$ a￿ $ubjaci to spacffic 0)nditic￿9 by donors or grantors a$ to how thèy may be u8e&. The puipose8 and u$$8 of Ihe f9$1￿Cted fund$ aro $$t out In Ihe nots8 to the finanryal 3talemenls. Endowmonl fttnds are sublect to 8pecafic condltions by donors thal th8 capital must bo maintain$d by the ¢hgrlty. 1.4 Incom• Income 13 recognised when Ihe Charity is leg8lly onlit10d lo it after any perforrnance condltions have be8n met, the amounts be measvr8d reliabty. and it is wobaLqe Ihat income will be received. Cash donatlons aro recognlsed on receipt. (Jher donalons arfr r8cognls8d onc• th8 charlty has been D￿fied of tho donation. unless performance ccmditsons requife delerral of the amount. Incom6 tax recov8rab￿ in re&tlon lo donations received under Grfl￿d or deed8 of covenanl is recognised al the time of the donation. Legacies 8re re¢ogni$e¢J on recoipt or oth&Ms8 If the ch8Nty h8s b•en notifisd ol 8n imp¢ntJlng d￿tribUtion, the amount 15 kn(Iwn, and r8C8iPt is eXP8Ct*J. If th8 8m(yJnt is not krHMn, the 18g8Cy IS treated as 8 contingent asseL THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accoun￿Th9 pollel•s {Contlftu•dl 1.5 Expondltur• Exp8ndltur8 Is r8cognlsed once there is a legal or constnJcUv8 obllgalion to transfer economlc b•n•fll to Ihird party. it Is probable th8t 8 tr8nsler of economlc benafits wlll bè rèquir•d In sewement, and the arnounl of the obllgatlon can be mèasurgd rèllably. Exp8ndiluTe is classlfi8d by octlvlty. Thè (xjsls of each aclivity ara mad• up of thè total uf dI￿t co818 8nd Shared costs. Including supp)rt costs InvotV8d in ￿ndertakIng &ath actiwty. Diroei costs att￿bu1atsi8 to 8 slngltr activity are allocated directly to that actlvlty. Shared costs which c£Jntribut• to mora than ong Actlvity and support cos18 which are not attribut8bl8 to 8 singl8 activily are apportion6d beh¥8an thos8 activit￿8 on a b85iS cons181ent wilh the use ol resources. Central 5tafl costs are allocated on th8 ba$ls of Imo Spent, Bnd dgpreciation charge8 are allocaiod on th& p(*ticn tsf Ihe asso1,8 Use. 1.6 Cash and ca•h •qul¥al•nts Cash and e85h equlvalents Indude cash In h8nd, dopo$R8 held at ull wjth banks, oth8r short-tem) Ilquld Investments vAlh 0ri9in81 maturities of three rnC￿lhs or 1888. ond bank overdrafts. Bank overdrafts ar• Shown wlthln borrowlngs Sn currènt Il#blllll¢$. 1.7 Fln*n¢l*l In•trum•nt• Th• chadly has èlected lo apply tho pro￿810n3 of Sg¢Uon 11 '888lc Flnandal In81rum8nt8' and S8Ctlon 12 'Othgr Fin8nciAI In81wm•nls1&8ue8' of FRS 102 to all of ils fin8n¢l81 Ingtruments. Flnandal In8trum8nts ar¢ rer4Jgnl8ed kn the L*orfty8 balanco 8h8èt whon th• charfty becomeB Party to tho controctuol prov181ons of In$trumenl. Flnanct81 assets and li8bllill8$ are ottsel. wilh Ihe net amounts pr•s&nt#d In tha flnanciol $lalernents, whon there Is a legolly enforeeable rfght lo sel off the recognSs8d amount5 And thore18 an Inl&nllon to settle on a not ba858 or lo reallBe th8 assat and 88tt1è the liability 8imullan8ou81y. B•Jl¢ Iln4n¢l41 a¥••t Baslc financial assèt$, which Include debiors and cash and bank balan¢eB. are Snillally measured at Irans&ctlon price Including trBnsaction costs and are subs8qu8ntly carriad at 8morlised co81 using th8 8lfacliva Interesl rn6thod unl8s$ the ar¥#ngemenl conslilutes a firanclng transaction. where the transaction 1$ measured at ihe pr8s8nl valug ol the luture receipts discounted 01 a martgl ratg of inleTe6t. Flnandal assets classlfied as rocoivable wlthsn ong ygar are not amortised. B•¥k fln•ncl•l Il•bHIII•s Basic finon¢i81 li8bililies. including creditors end ballk loan$ 8re In1￿.￿11Y fecognised al transactlon unlo$8 the arrangèm8nt consti¢uie3 a financing transaclion, ￿er9 Ihe debt irslrum?nl is rnea6ured at the P￿s•nt Value of th8 futurn payments di8¢ounled al a market rate of inttrr8st. Finantial liabilities classified as poYa￿9 wllhill one year are not amortis•d. Dobl In8trum¥nts are 8ubsequenUy caFTied at amcvb8éd c08L using lh8 effective inlerest rate mothod. Trade credltors aro oblig8tiork4 lo pay for goods or servicas that been 8¢guired in the OrdIn￿ courso of operailons from suppliers. Amounts payable are dassified as current liabilities if paymenl is due vAthin onè year or less. 11 not. thay are presell¢ed as non-oJrrent liabillties. Tr8dè creditors are recognlsed Initially al Iransadon prtC8 and $ubsoquen¢ty me&8ured al am￿tiSed cost using th¢ off&￿4Ve interest method. Dorncognlllon olllnon¢l*l liabllilies Fin8nclal liabilities are derecognlsed lh& 1*harit￿s ￿ntraCtual Obl1ga￿0nS gxpiw or are dl8charged or C8nc8lled. -21 THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•s Icontlnuod 1.8 Employe• bon•llts Thè cost of 8ny unu8811 hollday entiuement Is ro¢ognlsed in the perfod In vthlch the eM￿oyee'S 88rvlcos ar& receiv8d. T8rmlnat4on b8n8flts are recounised irnmodialely as an exponse when the chgrty Is d&mon8lrably committed lo temilnata the gmploymenl of ar enwloye• or to pmvida tamiinall￿ b8n8fits. 1.9 R•tlr•m•nt b•n•llts Payments to dofin•d contdbutlon rgtir8menl benefft schom88 arn thgrged aB an expen80 as thay fal5 duè, Crltlcal accountlng ••tlm•t•• •nd ludg•m•n In the appllcauon ol tho charfty'8 8¢eounling pdlcl08, the trusto8s Ar• r•quir8d lo rnak8 judgements. 08tlm8t•y and assumption8 about the carrylno Amount ol assets and liabilitios that ar¢ not readily app8r6nt from othar sources. The esllmates and aSSOUAtad assumpb¢Jns are based on hlslorfeAI axl￿OnCe and olhor IAGt(Ys Ih•l ar* ¢on81dorod lo be relevant. Aciual r•sults MAY drffèr frorn Ih8se oslimates. Tho 88tlmats8 and underly*ng a86umpOons 8r& mi&w¢d on an ongolng ba$l$. Re￿810n8 10 accounllng 8stlmot4s ar8 rècognl$ed In the period In whlch th¥ 95limale is r8wsed wh•r8 tha ravlslon affects cnly that od, or In th& p$rfod of the revlslon and luturè parlods where the revision affoct$ both current and futur perfodg. In¢om• from donltloni •nd 1g9•¢1•4 Unr••trlct•d R•*trlet•d fund• fund8 2025 2025 Total Unr•strlct•d RMtrl¢t•d fund• fund• 2024 2024 Total 2025 2024 Grant¥ ￿¢￿6v¢d are a8 follows.. 2.086.417 2.086.417 ,036 1,718,948 1.724,984 Orants r•e•lvabl• for cor• actb¥ltl•• Groundwork Klrkleo$ C¢un¢ll- ComrnunityAnchors Kbrklees Councll- Communlly Chgmplons.. Genellc$ Klrkl86s Counell- Communlty Champion¥'. Immuni58tion Kirklees CounrAI- Community ChampSons'. Winter Health Kirklees Council- Communlty Networks Fr Good West York8hire Comblned Authority- Clty Conne¢1 ITW4EI West Yothshlre COM￿ned AuthoAty_ Sport for Good Wést Yorkshlm Comtln¢d Authorfty- v￿On¢• R8duction P8rtnershlp 67.314 2.203 104,020 12,203} 12.588 4,0 750 139.2231 {22.0911 {1,4471 183,7591 120.2611 1801 112,588} (1,7201 149)) 6,000 12,064 11.308 2.283 2.2BO 300 1113) 340,247 1340,1341 4.950 14.5601 16.471 (12.2381 4,233 12.000 (12.OCQI 147,612 2.087,290 11,967,53711109,8131 157,752 -29- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 R•strlct•d funds Icontlnuedl Prevlous y•ar.' At 1 Aprfl Ineomlng R••our￿5 Transf•r• 2023 MMurc•s •xp•nd•d Galn$ and lo$s•$ At31 March 2024 457 528 Community Support Kirklees Councll- Communlty AnclH)T6 Kirklees Councll- Genetics Kirklees Coundl- Communlty Netwoth8 Klrkl$e$ Coundl- Creative Steps IPACEI Kirklee8 Councll- Multiply Kirkle88 Coun¢ll- Supporting 3nl Soclor In Klrkl$es NHS West Yorkshlrè IC8- Strokts Support KlrkltO9 Council. TW4E Kirklees C￿j￿cl1- Wglcome Mentor8 National Lottery Communlty Fund- ￿11 Connected (ID.. 201950361 NHS Wast Yorkshlr& IC8- CC UKSPF NHS West Yo￿ShIr8 ICB. Communlty Ch8mplon8 NHS W9$1 York$hlr& ICB- Core20PIuB5 NHS Wesl YoTkshir& ICB- Diab•l8s NHS Wesl York8hlre ICB- Health InequaliUe¥ IICB VCSEI Klrkle•s Cc4JncS1- DIgAblll(y Network NHS We31 Yorkshlre ICB. Immunisat NHS Wosl YO￿ShIra IC8- HPOC NHS Wesl Yorkshiro ICB. Maternlly Loc8la- Stselal Enterprise Lawrence Ba￿Y Theatre- Voluntsarlng Futures CHFT- Wlnter Hè8llh Messag•8 West Yorkshlre Comblned Aulhorlly. eusin8S8 lor Good Wésl Yorkshlrg Comblnod Aulhortty- V]0Senco r8ductio 16,172 2.622 1681 21,120 25,250 54,400 50.081 34,966 97.030 136.8341 127.3441 154,3331 140,0331 16.3441 189,0631 10,048 28,622 32,698 24.731 8,009 181,005 750 170.¢YJO 56,200 (173.8711 17501 (171,1021 157,0171 15,143 1,115 813 13 141 1,374 82,784 80.943 184,3751 169,4681 12171 11,47S 10.050 8.839 18401 28,818 185.517 155.385 116.6021 1185,8561 1149,9411 22.26e 8.500 4,604 111,777 6,tJoo 58.000 1111,7771 123.2641 158.2391 111,1731 17.7171 {11,4501 17.284 239 18.581 11,308 2,283 10,000 5.400 6.050 IS7) 75,808 1.263 175.7511 11.8251 159.711 {159.8241 11131 64,000 164,0001 1f5.476 1,720.108 {1,687,972) 147.612 -30- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 R•strl¢tsd lund• {Contlnu•dl G•n•r41 Fund :. 9gneral funds whlth can be appl¢ed by Ihe charlty In achlevlng its tharitable obledlvg Communlty AnehoY* - To lund the rnanag•menl rKAts of tIK8 Kirkle88 Cornrnunity Anchor No￿alk, 8UPPQrtlng tl)a d8v8lopmènt of strong. sustsin8Ll$ ¢ommunlty an¢hor8 across KhWtè8 Communlty Champlons - To suwort pathar ¢)rganiutiMs to ompltsy local Iru$t8d Indlvldu819 10 gng899 wllh loc81 T081dents and to deliver health m8ssagé5 In gn accessible n¢￿-thr88t8￿kn9 way. Communlty Fund Well Conneotsd IID '. 20195036) - Na￿onal Lott8ry Reachlno CommuTrltl•s Fund to suppcit community group5 to develop and ddivef a range ol socAal and leaming opportunities to rnduce social isolauon and Support p$optg Into communty learning Coro20Plu•S- To support community champion6 and cornmunty groups to raisg 8warene86 ol kgy hgylth158ues and to 8ncourage laka up of caneor sewning gn¢J othor leallh swi¢es Covld Boo•t•r . To 8UPPOrt communily thampion8 and community gr¢)ups io ￿e￿rage lh• tako -up of Covld Va￿lD￿tiOnS Cr•Atlv• St•p• Fund - Funds creative and educalional proje¢Xs that h8lp Indlvlduals develop sk1118. Improve ¢onfld*n¢e, and attes$108rnlng opportunlti8s Dl•abllhy N•twork - To develop a nefv￿rk for disabled peop￿ and organi8allon8 w0￿1n9 wilh di8abled people lo $h8pè seNice8, ra￿￿el¥sue￿ and develop mutual 5upporl D1•b￿•* . To support communlty ch8mplon$ and c￿nmunity grou￿ lo r8198 awaren¥￿ of dlabo108 and to On￿Urage tako up of $8rylc88 En•rgy N•lqhbour• Fund - Supports energy efficAen¢y inili8llves. ¢Lwnmunlly su$taln8blllty prol•¢t$, and advl¢e servlces to help reduce energy CQgls 8nd envlronmonlal lrn 31 THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 R•strlct•d fund• IContlnu•dl Gen•tlcg - To tr8ln and support community champton¥ to hold tsrgeied convèrsations with people from th8 P8kisalani communlty wSlh the 8im of supporting heatthy progn8ndo5 and maternal health Groundworks Fund - Supports unemp¢oyed Indlvlduals in developlng 8kn118. confldence. and w011￿1ng through creative arts workshDP$ and holistic theraplas to Srnprovg employability. H•alth In•qualltl••. to work wllh partners in marglnBIIs8d cornrnunitles to dwelop hoalth IrnpTov8m8nt programmos Infra¥tructur• Support - To bu4￿ ¢apaoty in the I￿al third 88¢ior through the provlslon of fvndlng Support. tralnlng and othèr 8pecialist h81p. Klrkl••• Councll . Infr•$tru¢turg Support- To tr￿11￿ eapaclty In the local third soctor Ihrr)ugh the provlslon of fundlnp supptsrt, trainlng and other 5per491isl hdp. Klrkl••• Councll .. Int•gr4t•d Communltl•• Languag• Fund ffW4EI - lo lund thè cc¥)rdinallon of ESOL provl$ion; a8s866mont of18Am61 nggds 8nd the tracking ol l•am&r progrgswon. ICIA Fund ,' Provldes flnancial support for pml8cts and 8cti¥Atl&s dg1fv8Ted by Klrkl••s Youlh Alliance, focu8lng c*n youth 8no8gement and d8v•lopm•nt MESOL Fund - Supports leam8rs with Ilmlted Engllsh and numefgcy skll8 In Klthleos, provldlng pra¢tScal Eng118h 8nd moth tralnlng lo Improve everyday lifo. aM￿OYabl1l(y, and cornmunlty frngaggm￿l. Multlply - To support a partnership of community l¥amrng providers lo delI￿r ￿atIve communlty1•8mln9 program8 aimed al developlng koy numoracy 8kills PCC Innov*llon - to wth wbth p8rtner8 engaged In commuftity 88fety work, promotlng ¢ollaborathJn. gotr# practlce and inlom18tion sharing 8oclal Ent•rprl••- To $har& knowledge and expwU$& with tho aim ol dO￿lopIng •xlsllng and new soelal enterprlseB ocrosg Klrklegj Sport England Fund - Funds progr8fflmes Pr￿O￿n9 physkd adwlty. hoatth and wdlbelng through a¢¢e6slbl6 ¥portg an¢J 8clSve Ilfestyle iniliallves. Sport lor Good Fund Supports ￿mmunity sports or98nisations in Wast Yorkshlre through ba8pok8 skllls rnast8rclass8s, on8-lo-ong menlorfng. and bidlfundralslng support to slrenglhen eng8g•menl, sustalrsablllly, dbverslly, and communlty Impoct. 7ralnlnqlW•llbelng Fund - Supports TSL staff and vc4unl8ar Iralnlng, mental heatth Inlllallves. end ￿lIb¥in9 programmes to enhanca skllls and workpl8¢0 suppori. Volunteerlng- To support mor8 organis8tlon$ to offor hlyh quallty voluntaèrfng opportunltlos and to reduce banlorg for Klrkl•85 rtrsldents thal want lo volunteer Volunt¢orlng Futur•s - To develop crgatlv8 cypmunitios for young volunt&8r5 and to encourage youth volunteerfng with Klrkle88 Y8ar ol Music. W¢l¢omo MentoM- This fund is lo help migrants servtces and to joln in wilh loral o)mmunty life WYCAS . To provSde speoalist support to improvo finanix systems and finanaal rnanaggment in VCSE organlsatlons THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Unrostrlctsd lund8 Thè unrestrict8d f￿nIS of th8 charity (x)mpri58 th8 unexp8nded balanc8s of donatlons and granis which are not subj¢¢t to specific condI￿on$ by donors and grantors as t¢ how Ih6y may b8 used. These include designatad funds which have b8•n Set 851de out ol unT85tric*8d funds by the trustees for specific purpo888. At 1 Aprll 2024 Ineomlng R•io¥r r••ou¥c •Xp•r￿•d Tran*f•T• G•ln• and At 31 March 2025 General fund8 O••lgnat•d Funds Development fund Oev8lopment and ddlvery of GDPR fund Softwa￿ fvnd Safeguarding fundlng sco￿ng oxerd$e NCVO membarshlp fund Anchor ovaluatlon fund Social value opportunilièy fi&nd 0818 5ySt8m fund Sloff Ir8lnlng and wellbelng ILsnd Promolionol ItemB fund 185,236 12.084 42,014 243.878 40,000 40.000 soo 1,790 500 1,790 1.050 1,050 709 709 2.500 2.500 10,LN)O 10,000 7.500 7.500 2.800 2,800 750 750 185,236 12,084 4.544 109.813 311.477 Pr•vlous y•ar: At 1 April 2023 Incomifig R••ourt•s r•sourees •ynd•d Tron•f•r• GJln• •nd At 31 M1￿h 2024 General funds 149,492 20,754 14.990 185,236 -33- THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 IVARCH 2025 18 An•lysl$ of net a•¥ets between funds Unr•strletod fvnds 2025 R••trl¢tgd lund• 2025 Total 2025 At 31 N*f¢h 2025: Currènt A$58tsllllabilitiesl 311.477 157,751 469.228 311.477 157,751 469,228 Unr••trfct•d fund• 2024 R••trlet nd• 2024 Total 2024 At 31 March 2024: Cufr8nt a888ts1lllabillt1881 185,238 147,611 332,847 185,238 147.611 332,847 19 Op•ratlng l•u• commltm•nts Al the reporting end dale the chartly had ￿lStandIng cKJmmrfm8nts for fvlure mlnlmurn lèase payments undar non.cancèllablè operatlng leases. which fall due as fcllows.. 2025 2024 Withln on8 yaar B8ts*een ￿ and five year8 14,832 2.178 16.292 2,970 17.010 19.262 20 R•lated party tran•adlon• Incom• from Rolatod Partl•• During the ye8r the charity ha8 le￿￿¥d income of £216,514 12024.. £220,274> frr)m membership OTganisalions linked lo tru8t¢es of tho ¢harily, balances outstanding at Ihe year end iota118d £Nil12024'. £811. Expenditure with Related Partie¥ During the year Costs of £287,362 12024.. £195.0521 have been Incurred from mernb&rshlp organisatlons link8d lo trust885 of the charity, Ih858 Costs relate to th8 costs of lunding awards. project d81ivwy, training and ront and room hire. balaneas outstsndin9 al tha yèar and lotslled £l.238{2￿24.. £4,293). THIRD SECTOR LEADERS KIRKLEES NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Cash g•n•rat•d from opwaUon• 2025 2024 Svrplu8 for the year 136,381 67,879 Adlustments for: Investment incom• r•cognls8d In $lat¢mentof fina￿la1 aclswties 6,2831 18.8671 Mt)vemgnt• In worklng ¢apllal'. Ilncreaselldeofèas& in debtors ID8cre8¥81 in credlt 16,0481 131.6741 267,860 1266.2881 Cash g•n•r•t•d frorn op•rntlonA 92,378 80,584 22 Analy•l• of ch•ng•• In n•t lund• Th• chgrlly hgd no malwlal debt duthg the year. -35-