Charity regl$tration number 1162962 Company registration number 04537287 (England and Wales) HAMARA HEALTHY LIVING CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
HAMARA HEALTHY LIVING CENTRE LEGAL AND ADMINISTRATIVE INFORMATION TN5tee Mohammed Iqbal Icouncillorl Zahid Hamid Waseern Khan Mone8r Sharif Dr NoorAhmad Balocl) Yankuba S8WO Mohammed Adrish Zohra Bibi-Khaliq Nabi18 Akram Ali Rafaqat (Chai¥l (Resigned 24103120231 Operations dlrector Rah&8m Mohammad Charlty number 1162962 Company number 04537287 Reg15tered offlce Hamara HLC Tempest Road Leeds LS11 6RD Auditor Henton & Co LLP Chartered Accountants Northgate 118 North Street Leed5 LS2 7PN Banker5 Virgin Money 1 P8nny Hill Centr Church Street Hun51et Leeds LS102AP Solicltor5 Wrigleys solitOrs 19 Cookridge Street Leeds LS2 3AG
HAMARA HEALTHY LIVING CENTRE CONTENTS Page Trustees, report Independent auditorfs report 10- 11 Staiem8nt of financial activits'es 12-13 Summary Income and expenditur8 account 16 Balance sheet 14 Statemenl of cash flows Notes to the financial statements 17-29
HAMARA HEALTHY LIVING CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustee present their annual report and finanaal slatetnent$ for the year ended 31 March 2024. The financial slalernenls have been prepared in accordance with the accounting polici88 set out in note 1 to the rinancial statements and comply with the Charitable Company's goveming doculnent, the Companies Act 2006 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Finan81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" leffective 1 January 20191. Objectlv85 and activities The principal objective of the charitable company in ttrie period under review was lo carry out activities whlch will prornote and provi¢J8 health facilities and social weKar8 opportunities for the inhabitants of South Le8ds. The trustees have complied wlh their duty (set out in section 4 of the Charities Act I to have due regard to public benefit gLJidance published by the Charity ComTnission. The trustees have considered the public benefit deliv8red by the charity. which includes the following objective5 and acts'vities.. Introduction This year has marked signrficanl strides in Hamara's initiats'ves acrtsss cultural support. cornrnunity welfare, mental health, and ed4Jcation. Our outreach continue5 to expand, meeting the needs of diverse groups within the Leeds community, and contributing to the betterment ol individuals across age, faith. and community demographic5. This report surnm8rises the achievernents of each programrne and hi9hlights our ongoing commitment to inclusivity anij community wellbeing. Hamara Cultural Food Hub The Hamara CultUTal Food Hub has seen substantial growth, woviding essential food 5UPPOrt lo families across the city. Serving five main ethnic groups, the hub is a critical support system, particularfy during thes8 challenging 8conomic tim8S. Organisational Partnerships and Memberships." The hub has registered eight new org3nisalions bringing our lolal lo 40. Three of these organisation5 now collect 30 food parcels each on a lortnightty basis. a testament lo our expanding comrnunity network. Additionally, two more organisab'ons are due to join 500n, extending our reach to even more familie5. Collaboratlons and Tralning.. This year, we partnered with VAL, enabling member organisations to enrol three representatives each in training programmes covering Safeguarding, leadership. and mental health. Additionally. we collaborated with the NHS Research and Technology D8partmenl, promoting health inclusivity by exploring ethnic rninority participation in NHS-led research. Festi¥e and Cultural Support.. During key cumural and religious periods. we provide members with items suited to their observances, such as dates for Ramadan. supporting 22,819 families with culturalty appropriate food items. Key Statistic$.' Org8nlsations Supported.. 40 Parcels Distributed.. 22.819 Beneficiaries.. 91,276
HAMARA HEALTHY LIVING CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Hamara Food Bank Our food bank remains dedicated 10 811eviating food insecurity, distributing cvlturalty appropriate Par15 and hot mea15 weekly to vulnerable families, older adults, and people wilh disabilities. Weekly Impact.. We distribute 140-160 food parcels and 50-60 hot m8815 8ach week. Packages indude fresh veget8bl85. rice, oil, frozen foods, and more. meeting both dietary and cultural needs. Collaboration5 and Outrea¢h.' Collaborations with the NHS have enabled regular free health scre8ning5 le.g., blood pressure, cholesterol. and glucose test51 at the food bank. We also assist clients by signposting additional 5UPPOrt from Hamara and external organisations. Communlty and Volunteer Engagernent." Partnering with HM Prison in W&therby, we welcome rehabilitated inrnates to volunteer, gaining experience while supporting their transition back inlo the community. Local student5 also volunteer, building essents'al life and community Service skills. Key StatlSti¢$'. Food ParceS$ Dlstrlbuted.. 7,500 Beneficiaries". 30.000 Referra15 to Other Services.. 3,776 Hot Meals Distributed.. 2,750 Belng You Leeds The Being You Leeds woject offers critic815UPPOrt to individuals facing mental health challenges, primarily in Leeds. most deprived areas. This year. we have expanded io deliver four groups weekly, with two sessions held outside regular hours to enhance accessibility. Group Activities.. OUT groups include Cultural Conversations (for Muslim women), Board Game Group, T88, Talk and Trips (for asylum-seeking women), and the newly introduced Body. Soul 8nd Balance fitness group. Each session offers a supportive environment where participants engage in personal growih, eonnection. and learning. Attendance and Growth.. Each group is well-allended, averaging eight participants per session, with the new group al near capacity. We exceeded our quarterfy targel last period by 145% and anticipate similar perforrnan in the Coming months.
HAMARA HEALTHY LIVING CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Th• Cockburn Centre Development With extensive support from the Trustees, stakeholders, and the coTnmunity, our £3.2 million Cockhurn Centre project is moving towards construction in late 2024. This year, we obtained planning approval for a floodlit mulli-use game5 area and secured an additional £1 million in funding from Foolball Foundation and Soual Inveslmenl Business. Construction is projected to complete in December 2025, enhancing our lacility's role as a vibrant community hub. HALO- Day Opportunitles for Adults with Loaming Disabilities & Autlsrn HALO offers a comprehensive day programme designed for adutts with leaming disabilib'es and au115m. focusing on educats'on. vocational skills, and community engagernent. Sklll Development.. This year, HALO members engaged in foundatiofTal skills in English, Maths, Digital Literacy, and British Sign Language, complemented by physical health actsvilies and sports. Communlty and Vocatlonal Integration.. Members have partiapated in vocational placements. including cafe work, food bank support, and team adershiP. Our partnership with C8nal Conneclions C.l.C. provides members wth nature and environmenl-focused boat trips. while participation in local art exhibitions and heritage proje¢t5 f05ters a strong sense of cornrnunity inclusion. Cultural Celebratlon5." Mernbers played key roles in organising and celebrating ev8nts such as Easter, Eid, Diwali. and Christmas, Integrating cultural leaming and community spiiit. Neighbourhood Network5- Older People's Programme155+1 Neighbourhood Neiworks engages adults over 55, addressing Social isolation, financial hardship, and mental wellbeing. Cost of Living Support.. Sessions this year focused on health and budgeting, with guidance from extemal organisations, such as Carers Leeds, on acssing additional 5UPPOrt. Increased Participation.. Staff conducted welfare ca115, home visits, and advocacy. resulting in a steady increase in new memberships and partlClP3tion in intergenerational and interfaith activities. Initiatives such as luncheon clubs ensure rnember5 receive hot, culturally appropriate rneals. Youth Strand-Ages 11-19 Our Youth Club offers a safe. Stimulating space for young people to develop skills. build fn'endships, and express creativity. Engagement and Development.. Young Tnembers partiapale in various activities, from bush¢raft and guided hikes to hip-hop workshop5, which lost8r an appreciation of culture and the environment. We have increased cookn'ng sessions due to youth requests, alk)wlng Ihem to share prepared meals with their farnilies. Mental Health and Physleal A¢¢lvSty'. Workshops ftxusing on youth mental heahh have been well- received, and we've opened our gym for exclusive youth sessions. Youth L8adershlp and Influence.. Members engage in youth voice sessions, leaming to be peer mentors and exploring pathways to youth work careers.
HAMARA HEALTHY LIVING CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Patient Ambassador5 The Palient Afflbassador SeNice, in partnership with the 8urmantofts. Har8hills, anry Richmond Hill Prim8ry C8r8 N8twork (BHR PCNI, provides non-clinical, holistic health support across 12 GP Pfaclices. Addresslng Social Deterrnbnants of Health.. The Arnba55adors work with patients experiencing challenges like poverty, housing insecurily, and lirnited acce55 to healthcare. The tearn 15 tnultilingual and culturally sensitive, offering individualised support and connecting patients to vital serwce5. Community Programmts.. We launched a Digi181 C8fé. offering basic digital ski115 and supporting NHS app installation5. The HEROES programme, an educational mental health initiative. empowers patients in their rnental health journeys, encoura9ing 5elf-awareness and resilience. Key Stat15tlcs'. Group Sessions and Indlvldual Interrfentions.. Acr055 Leeds, our Ambassador5 have reached numeroLJS individuals through group work and Individual support, contributing to improved community health outcomes. Gym The Hamar8 Gym has seen lantastsc gr0h and 8ngagetnent in recent Months. Our Tuesday women's dass has been particularly Successful. consistenlly well-attended with an average of 8 participants each week. and 40 session5 held to date. Our mernbership base has expanded. now averaging between 33-36 mernbers, with a notable increase in male members through dedicated outreach efforts4oubling our male mernbership in just three months. We've fostered a 5UPPOrtive community with 25 wornen actively engaging in a group chat and have recruited Iwo new volunleer5, Induding a yoga instructor. We rentlY fornied a new partnership with Parkinson'5 UK to expand our gytn offerings and are liaising with &eeston Hill Medical Centre and Active Leeds as we work toward becoming a registered junior gym. Our collaborations have in¢luded four group sessions with the Getting Clean and Revive Body and Mind group, plus three healthy eating workshops. Small group personal training sessions have been launched, wilh five sessions held so far. each attended al £7 per particpant. The day pass option also remains popular, with oveT 30 passes sold in the past five months. Conclusion As we reflect on the year's achievements. we are inspired by the dedication of OLJr staff, volunteers. and partners. Harnara remains cotntnitted lo creating inclLJsive, supportive spaces Ihat promote wellbeing and comrnunity resilienc8. Moving forward, we aim to expand these services further, reaching even more individuals in need. Thank you for your ongoing Support in making these initiatives possible.
HAMARA HEALTHY LIVING CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievernents and perfom)ance Financial review At the end of the y88r ended 31 March 2024, the Charitable Company's excess ol income over 8xpenditure amounted to £390,966 12023.. £256.7691. This increases the reserves carried forward to £2,427,326 12023.. £2,036.3601. The Iru5tees of Hamara will r8view the organisalion's needs for financial reserves in lin8 wth the guidance issued by the Charity Cornmission and wll set aside or designat8 funds lo meet cornmitments on co-financed projects and to safeguard the organisation's service comrnitment in the event ol del8ys in receipt ol grants or accrued legacies. The Charitable Company has continued to maintain a reserves balance in accordance with its 5t8ted aim of hawng wind-up costs plus conlingenry amounts set aside to Cover future significant repair5 and maintenance which rnay be required to maintain the H8m8ra cenlre. This policy will be reviewed every two yeaTS from the date ol the implemenlalion and the Board aims to review the reserves budget on a quarterly basis. Where changes in employment legislation occur that directly affect this policy and procedures. these will be reflected with immedia¢e effect. The organisation rèceived its incorne from a diverse range of SoUrs, an approach which has been deliberatety implernented lo avoid over relian on one particular funder. Although funding has been rnore difficult to secure as a result of a more competitive environment. we are please that projects Were largely run at the same level as previous year5. The principal funding source5 in the past year were., Big Lottery Fund. Sport England, Comic Relief, European Social Investment Fund. Leeds City Council. Leeds Community Foundation, Reed. Department ol Work 8nd Pensions, European Social Fund, Eufopean Commission and v8ri0US trusts and found8tion. Income has also be8n generated from hiring out rooms, comtnunity café and gym mernbership lo help cover some ol the buildings. running costs. The Tiustees, who are also the directors for the purposes of cornpany law, and who served during the year and up to the date of signature ol the financial statern8nts are noted on the 18gal an¢Y administrative InfoaOn page. Rrsk Management A number ol policies, procedures and systems hav8 been implemented to help mitigate the risks the organisation may lace. Current risk considered to be of high p0Thty relate to the likelihood of large scale cuts in public sector funding which will hav8 an impact on the sector as a whole. Intemal r*sks are minimised by the impmentatIOn of procedures for the aulh0ri5atyon of all transaction5 and projects. Procedures a in place to ensure Complian with the health and safety of staff, visitors and users ol the c8ntre and together with other mandatory policies, these PTocedures are reviewed periodically to ensure thal they continue to meet the needs of the charity. Fonancial revlew It is the policy ol the charity that unrestricted funds, which have not been design8ted for a specific use, shoukl be maintained at a value of six months expenditure. ol which the tninimum six rnonths expenditure equates to approximately £73.000. This level ol general reserves would finance operations in the event of short-lerm funding gaps, and finance immediate obligation5 should Hamara Healthy Living Centre lose ils funding, or alternatively in the event that the organisation should lleed to clos&. At 31 March 2023, our general free serveS stood at £809.658. substantsally above our minimum target level. The Trustees are aware of this and some spare reserves will be used lor the ongoing Cockburn site.
HAMARA HEALTHY LIVING CENTRE TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for future periods Transfomiation Project The Tiansformation Project has successfully supported individuals with varying mental health needs Ihiough a wide range Of activities such as dancing, art, gardening. and gytn sessions. By the end of 2025. over 60 groups will have been facilitated, benefiting mor8 than 30 individuals and Iheii families. The project will continue to evolve and expand into 2025, providing essen1181 support to those with cornplex mental health needs. Nelghbourhood Matching This initiative, which empowered volunteers to shar8 their ski11s through activities like jewellery making, soap crafting, and more. has successfully tun its course. Although the official project ended in August 2024, Ihg group continue5 to rneet and will be selling their handmade items al Ial markets, generating income and fostering community engagement. UKSPF Listening Well Projèct The Listening Well Project ha5 collected valuable feedback from over 550 community members in Leads, most deprived areas. This feedback has been shared with the LCAN network and Leeds City Council. contributing lo the development of future community piograms. The project's success has set a strong foundation lor future wmmunity listening efforts. LSMP & The Light Hamara's ongoing partnership with the Central PCN continues to provide mental heallh support through a City Centre group, with plans lo @xpand these services in 2025 to reach more individuals in need. Community Consultatlons Hamara has successfully facilitated locus groups for The British Library's new Leeds site and is in the proces5 of submitting a joint bid with Leeds University lo exploie the relationship between women and public spaces in Beeston. This collaboration aims to influence fuluie work in making Beeslon a safer space for women. HALO Heritage Café The HALO Heritage Calé has provided adults with learning disabilities the opportunity lo gain an NVQ Level 2 tn catering and food hygiene, while gaining hands-on experience in a café setting. Five members have passed Ih8ir exams and are actively involved in café operations. The café serve5 as both a training platform and a potential social enterprise. wilh proceeds reinvested into puich85ing ingredients. This prtsject has allowed members to develop Cfucial skills for employment, including function81 and social cornrnunication, and provided a 1881-worfd setting foi them to practice and refine these skills.
HAMARA HEALTHY LIVING CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Cockburn-Rèady Plan Harnara's Cockbum-Ready Plan has focused on ernpowering HALO members tts develop essential life skills for employment and independent living. Through activities at the Cockburn Centre. including customér service, reception, kitchen management, and administration, members have gained piaclical experience and confidence. The plan has used a holistic. personalized approach to strengthen members, functional. social. and emotional regulation skills, with an emphasis on teatnwork and peer sUPPOrt. Additionally, the project has explored opportunities for paid employment through DWP'S AcLess to Work scheme, ensuring appropriate support for merTTrbers who are ready for the workforce. As part of the tran51tion to the new facility, Hamara has irnplemented 8 'Train the Trainer, rnodel, allowing experienced members lo mentor newcomers, fostering Igadership, own8rship, and responsibility within the group. Members have also participated in upskilling, job coaching. volunteer plamentS, and developing social 8nlerprise idea5. moving tOW8rds grealer independence and a deeper understanding of work and income. These efft>rts, alongside the continuous development of HALO'S skills, are helping members to thrive and succeed in a supportive, work-focu5ed environment. In$piring Futur95 IIFI IF is a £1.7m funded project aimed at tackling the barriers for young people from a Pakistani and Bangladeshi heritage in tsblaining employment and career progression. There are fv40 main arms of Ihe proje Working with employers and young pèople to break down employer barriers 2. Work with erllployers and young people to make young people more employable in the first instance. Frorn June Ilaunchl lo Dec 2024 has been the init181 phase of gètting Youth Partners and YFF staff together to talk through the project, set the seene. employ staff and get youth partners to set up youth provision 8t their centres. It will also invtslve setting up a Youth Voice & Influence Panel IVIPI consisting of 2 young peoplè from each of the 8 youth partner organisations. The Hamara team will project man8ge il all and man8ge the finances leach youth partner receiving £100k over 4 y&ars}. Jan - Dae 2025 will be when the work really starts and will include Ensuring 88ch Youth Partn8r runs 2 sessions per week d61ivgririg youth provision {Ihe agend8 for which will be largely set by the VIP) 2. Engage with employer partners (aiming for 10-12 employers across the region) to sel the scene. 89ree level of engagement, agree somè piinciples, engage in cultural awareness sessions. agree to openlhonest discussion about the barriers foi young people and help develop young people'5 skills. 3. Ensuring VIP panels rTTreel regularly to en$ure the young people's voice is really being heard. Work with ourYFF partners collerting statistical data for analysis 5. Making surg al least 100 young people from across the 2 eitie5 have been engaged in the project As a sidelin8, we will also aim lo embed leamingldevelopmenl from this into our own youth cenlre. Structure, governance and management The Charitable Company was incorporated as a Charitable Company lirniled by guarant8e on 17 September 2002 and it5 Memorandum and Articles OfAsSlation were adopted on 17 Seplernber 2002. The Charitable Company is a company limited by guarantee and registered charity. It has no share capital and the liability ol eaoh member. in the event of winding-up, is limited lo £1. The organisalion operates under a memorandum of association which est8bli$hed the objects and powers of the company and is governed under ils articles of association.
HAMARA HEALTHY LIVING CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 The Trustees, who are also the directors for the purposes Of company law, and who served during the year and up to the dale of signature of the financial stalements are noted on the legal and administrative infoirnation page. M Adrish Z Bibi-Khaliq Wa5eem Khan N Akbram Y Sawo A Ralaqat Mr M Sharif Z Hamid Councillor M Iqbal R8cmitment 8nd appointment of twslees Up to 12 people a able to sil on the Hamara board and at the lim8 of this report the board had nine tIU5tees. including its chair. Trustees of Hamara HLC are also d1Clor$ ol the organisalion foi the purpose of the Companie5 Act 2006. New trustees are elected by the exisb'ng trustees and serve for a three year term before retiring from office. Retiring trustees can serve cons8CUtNe terms subject to being elected. The trustees have the power to co-opt two further members to fill speci81i5t rtsles or to seek a more bal8nc8d board of trustees. Owanisational sliuGth The board, which meets six times a year, has fesponsibility for the siTategic direction and policy of the charity. The trustees are from a variety of backgrounds in ordei to ieflect both the locality the organi581ion seNes and its key target groups. An Operations Director has been appointed to manage the day to day operations of the organisation and has delegated responsibility for areas related lo finance. employability and delivery of services. The Director is supported by a Senioi Management Team consisting of 8n Operations Manager and a Finance and Fundi8ising Manager. Induction and Ir8iniRg of tKustees New Iruslee5 are provided with an induction to brief them on the airns, objectiv85 and current activities of the organisalion logglhei wrth a trustee's pack outlining obligatitsns. meeting dales and olhei relevant information. In response to a trustee's skills analysis undertaken during the course of the year a short programme of training will again be delivered to all trustees within the nexi financial year.
HAMARA HEALTHY LIVING CENTRE TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) {CONTlUED) FOR THE YEAR ENDED 31 MARCH 2024 Statemènt of Trustees, r•spon¥ibilities The Trustee, who are also the director5 of Hamara Healthy Living Centlg for the purpose of cornpany law, are responsible for preparing the Trustees, Report and the financial statemer>ls in accordance with applicable law and United Kingdom Accounting Standards {Uniled Kingdom Generally Accepted Accounting Practice). Company Law requires the Trustee to preparè fin8nrial statements for each financial year which give a true and falr view of the state of affairs of the Charitable Company and of the incoming resources and application of resources, including the incom8 and expenditure, of the charitable company for that year. In preparing these finanaal statèments, the Trustee ale required to.. select suitable accounting polici85 and then apply them consistently., obsèrve the methods and principles in the Charities SORP.. ake judgements 8nd estimates that are ieasonable and prudent.. state whether applicable UK Aecounling Standards have been followed, subject to any mal&ri81 departures disclosed and explained in thè fin8ncial statements- and prepare the financial st8lemenls on the gtsing cOnM basis unless il is inappropri8le lo presume that thg Charrtable Company will continue in operation. The Trustee are rèsponsible for keeping adequate accounting records that disclose reasonable aeeur8cy al any lime the financial position of the Charitable Company and enable thetn to ensure that the financial statements comply with the Companies Act 2006. They are a150 responsible ft>r safeguarding the assets of the Charitable Company and hen for taking reasonable step5 for the prevention and detection of fraud and other irregularities. Auditor In accordance with the companys articles. a iesolulion proposing th81 Henton & Co LLP be reappointed as auditor ol th8 company wll b& pul al a General Meeting. The Tru8lees' report W88 approved by the Board of Trustee. Waseèm Khan Trustee 14 November 2024
HAMARA HEALTHY LIVING CENTRE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of Trustees, responslbllltles The Trustee. whci are also the directors ol Hamara Healthy Living Centre for the purpose of company law. are responsible for preparing the Tru5tees' Report and the finan81 slalemenls in accordance with applicable law and United Kingdorn Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Cornpany Law requires the Trustee lo prepare financial slalements for each financial year which give a tTU8 and falr view of the slate of affairs of the Charitable Company and of the incoming resources and application of resources, including the incorne and expenditure, ol the charitable company for that year. In preparing Ihese fin8noal statements, the Trustee are r8quired to.. $818Ct suitable accounting policies and then apply them consistenuy.. - observe Ihe methods and principles in the Charities SORP; make judgement5 and estimates that a reasonable and prudent., state whetheT applicable UK Accounting Standards have been followed, Subject to any material departure5 disc105ed and explained in the financial statements., and prepare the financial 5taternenls on the going concem basis unless it is inappropriate to pSume that the Charitable Company will continue in operation. The Trustee a responsible for keeping adequate accounting recoTds that disclose with reasonable accuracy at any titne the financial position of the Charitable Company and enable them lo ensure Ihat the financial Statements comply with the Cornpanies Act 2006. They are also responsible lor safeguarding the 855ets of the Charitab Company and hence for taking reasonable steps for the Prevention and detection of fraud and other irregularities. Auditor In accordance with the company's articles, a resolution proposing that Henton & Co LLP be reapp(Mnted as auditor of the company will be put at a General Meeng. The Trustees, report was approved by the Board of Trustee. Waseem Khan Trustee 14 Nov8mber 2024
HAMARA HEALTHY LIVING CENTRE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEE OF HAMARA HEALTHY LIVING CENTRE Oprnlon We have audited the financial ststernents of Hamara Healthy Living Centre (the 'Charitable Company'l for the year ended 31 March 2024 which cornprise the 5t8temenl of financial activities. the summary income and expenditure account, the balance sheet. the slat8ment of cash flows and notes lo the financial slalemenls, including 51gnificant accounting policies. The financial reporting frarnework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financi81 Reporting Slandard 8pplicabl8 in the UK and Republic ol Ir81and (United Kingdorn Generally Accepted Awounting Praclicel. In our oprnion, the financial statem8nts.' give a true and fair view of the State of the charitable company's affairs as at 31 March 2024 and of its incoming resour$ and applicats'on ol resources, for the year then ended,. have been properly prepared in accordance with United Kingdom Generally Accepted Accounting PractiC8.' and have been prepared in accordance with the requirements of the Companies Aet 2006. Basls for oplnlon We conducted our audit in accordanc8 with Intemational Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilits'es ulld8r those standards are further described in the Auditors responsibililies for Ihe audil or the financial slalemenls section of our report. We are independent of the Charitable Cornpany in accordan with the ethical requirements that are relevant to our audit of the financial 5ts1emenls in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other 8thi¢al re5ponsibililies in accordance with these requirements. We believe that the audit evidenc8 we have obtained is sufficient and appropriate to provide a basis lor our opinion. Conclusions relatlng to golng con¢em In auditing the finanaal staternenls, we have concluded that the Trustees. use of the going Ix)ncem basis of accounting in the preparatiorT of the finan81 statements is appropriate. 8ased on the work we have perforrned. we have not identified any material unc8rtainlies relating lo events or conditions that, individually or collectively. may cast significant doubt on the Charitsble Company's ability io continue as a going conc8rn for a period of at 188s1 e1ve months from when th8 finanaal statements 8r8 authori5ed for issue. Our resFX)nsibilities and the resp(>nsibilities of the Trustee with resp8ct to going con¢em 8re described in the rel8vant sections of this r8POrt. Other Inforn)atlon The other information eornprises the Infomialion Included in the annual report other than the financial slatem8nts and our auditorfs report Ihereon. The Trustee are responsible for the other infom)alion contained within the annu81 report. Our opinion on the financial slate[nen does not cover the other inforTnation and we do not express any fortn of assurance ndUS1On Ihereon. Our responsibility Is to read the other inforrnation and, in doing so, consider whether the other inlorrnation is maleri811y inconsistent wlh the financial slalements or our knowledge obtained in the course ol the audit, or otherwise appears to be materially misslaled. If we identify such material inconsistencies or apparent material misslaternenls. we are required to determine whether this gives rise lo a material misstaleTnent in the finan¢ial statements thernselves. If, based on the work we have performed. we conclude that the is aterial rnisslalemenl of this other infom)ation, we are required to report that fact. We have nothing to report in this regard. Matters on which we are requlred to report by exception We have nothing to report in respect of the following matters in relats'on to which the Chartlies (Accounts and Reports) Regulations 2008 requir8 us lo pOrt to you if, in our opinion.. the information given In the financial staternents is inconsisient in any material r85pecl with the Trustees. report,. or sufficient accounting records have not been kept., or the financi81 statements are not in agreement with the accounting records.. or we have not received all the information and explanations we require for our audit. 10
HAMARA HEALTHY LIVING CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEE OF HAMARA HEALTHY LIVING CENTRE Responsibilltles of Trustee As explained more fully in the statem8nt of Trustees, responsibilities, the Twstee, who are also the directors of the Charitable Company lor the Purpose ol company law, are responsible for the preparation of the financial statements and foi being satisfied that they give a true and fair view, and for such internal control as the Trustee deterrnine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In prepaNng the financial siatements, the Trustee are sponSible for assessing the Ch8ritable Company's ability to continue as 8 going concem. disclosing, as applicable. matters related to going concem and using the going concern basis of accounting unless the Trustee either intend io liquidate the charitable company or to cease operations, tsr have no realisb'c alternative bul to do so. Auditorfs responsibilities for the audlt of the financlal statements We have been appointed as aLJditor under section 144 of Ihe Charities Act 2011 and report in aw)rd8nce with the Act and relevant regulations made or hawng effect thereunder. Our objectives are to obtain reasonable assurance about wheth8r the finanual staternents a5 a whole are free from material misstatement, whether due to fraud or error. and to Issue an auditols report that Includes our opinion. Reasonable assLJTanc8 is a high level of assurance but is not a guarantee that an audit conducted in accordance wth ISAS IUKI will always detect 8 material misslalemenl when il exists. Misstalernents can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be eKp8Cted to Influence the economic decisions of user5 taken on the basis of these finanryal statements. The extent io which our procedures are capable of detecting irregularities, including fraud, is detailed below. Reviewed the nature of the industry and seclor, the control environment and business perforrnance for the year. Identifying the laws and regulations the cornpany operates within and enquiring with man8gement rf they are aware of any non cotHpliance issues. Discussed how and where fraud may occur with all members of the audit engagement team. In line with all audits under ISA5 IUKI we were required to perform lests to respond lo Ihe risk ol management override. We lested the appropriaienes5 of joumal entries, 8valuated the judgernent5 made for accounting estirnates to assess if any bias, and assessed the rationale behind any significant or unusual transactions. A further description of our re5ponsibililies is available on the Financi81 Reporting Council's website at= https'.11 wvM.frc.ory.ukJauditorsresponsibilities. This description forms part of our auditorfs report. Thi5 report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities IAccountS and Reports) Regulations 2008. Our audit work h85 been undertaken so that we might state to the charivs trustees those malters we are required lo state to them In an auditor's reporl and for no other purpose. To the fullest extent permitted by law, we do not a¢pt or assume responsibility to anyone other than the charity and the chaiity's trustees as a body. lor our audit work, foi eport. or for the opinions we have forrned. Chris How5tt15enlor Statutory Audltorl for and on behalf of Henton & Co LLP 14 Novernber 2024 Chartered Accountsnts Statutory Auditor Northgat8 118 North Street Leeds England LS2 7PN
HAMARA HEALTHY LIVING CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current ff nancial yèar Unrestricted funds 2024 Restricted Endowment funds funds 2024 2024 Total Total 2024 2023 Notes Income from.. Donations and legacies Charitable activities 1.437,511 1,437.511 506,596 1,141,296 392,922 506.596 Total income 506,596 2.437.511 1.944,107 1,534.218 Expenditu on.. Raising funds Charitable activities 6,812 392,298 23.148 1.109,222 21,661 51.621 1,501,520 41.816 1,235.633 Total expanditur• 399,110 7,132.370 21,661 1,553,141 1.277,449 Net incomellexpendlturel 107,486 305,141 121,6611 390,966 256,769 Transfers beiween funds 24,799 124,7991 Net movement In funds 132,285 280,342 121,6611 390,966 256,769 Recon¢illation of funds.. Fund balances at 1 April 2023 809,658 537.881 688,821 2,036.360 1,779,591 Fund balances at 31 March 2024 941,943 818,223 667,160 2.427.326 2,036,360 The st8tement of financial activitie5 includes 811 gains 8nd losses rewgnised in the year. All income and exp8nditure derive from Continuing acts'vities. The note5 on page5 17 to 29 form part of these financial statements. 12-
HAMARA HEALTHY LIVING CENTRE STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prior flnancial year Unrestricted funds 2023 Restricted Endowment funds funds 2023 2023 Total 2023 Note$ Ineome from.. Donations and legaci85 Charitable activities 1,141.296 1,141,296 392,922 392,922 Total income 392,922 1,141,296 1,534,218 Expenditure on= Raising funds Charitable activitl8S 8,868 137,032 11,287 1,098,601 21.661 41.816 1,235,633 Total expendlture 145,900 1,109,888 21,661 1,277.449 Net Incomellexpendlturel 247,022 31.408 121,6611 256,769 Transfers between fLJnds 12.8851 2.885 Net movement in funds 244.137 34.293 121,6611 256,769 Reconciliation of funds.. Fund balanS at 1 April 2022 565,521 503,588 710.482 1,779,591 Fund balances at 31 March 2023 809,658 537,881 688.821 2,035,360
HAMARA HEALTHY LIVING CENTRE BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notès Fixed asset5 Tangible assets 12 1,483,488 1.065.204 Current assets Debtors Cash at bank and in hand 13 64,231 917,543 67,684 929.105 981.774 Creditors: amounts falling due wlthin on• year 996.789 14 137,9361 125.6331 Net Current assets 943,838 971,156 Total assets less current liabllltl05 2,427,326 2,036,360 Net assets excluding pension liablllty 2,427,326 2.036.360 The funds of the Charltable Company Endowment funds Restricted incom8 funds Unrestricted lunds 18 16 667,160 818,223 941,943 688,821 537.881 809.658 2,427,326 2,036,360 The notes on pages 17 to 29 form part ol th8se finarTrcial statements. The company is entided to the ex8mplion from the audit requirement contained in section 471 of the Companies Act 2006. lor the year end@d 31 March 2024, although an audit has been carried out under section 144 of the Charities Act2011. The directors acknowledge their responsibilities for complying with the requirements of the Cornpanie5 Act 2006 with respecl to accounting COrdS and the preparation of financial staternents. The mernbers have not required the company to obtain an audit of its financfal statements under the qUirements of the Cornpanies Act 2006, for the year in question in accordanc8 with section 476. These financial statements have been prepared in accordance wth the provision5 applicable to wmpathies subject to the small companies regirne. The financial staternents were approved by the Trustee on 14 November 2024 Waseem Khan Trustee Company registration number 04537287 (England and Wales) 14
HAMARA HEALTHY LIVING CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Not85 Cash flows from operatlng actlvrtl•s Cash generated from operations 21 448,593 231,413 Investlng actlvlties Purchas8 of tangible fixed assets 1460,1551 1215,6071 Net cash used in Investing activities 1460,1551 1215,6071 Net cash used in financing activlties Net Idecreaseifincrea5e In ea5h and cash equivalents 111,5621 15,806 Cash and cash equivalents at beginning of year 929.105 913,299 Cash and cash equivalents al end of year 917,543 929,105 The ntstes on pages 17 to 29 forrn part of these financial statemenis. 15-
HAMARA HEALTHY LIVING CENTRE SUMMARY INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 All income funds 2024 2023 Gross income 1,944,107 1,534,218 Total expenditure from income funds 1,531,480 1,255,788 Net in¢omtr for the year 412.627 278.430 16-
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Aecountlng pollcles Charlty information Hatnara Healthy Living CentTe is a Private cornpany limited by guarantee incorporated in England and Wales. The giStered office is Hamara HLC. Tempest Road, Leeds, LS116RD. 1.1 Accoun¢ing convention These accounts have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102.1, "Accounting and Reporting by Charities" the Statement of Re¢omrnended Praclic8 for charities applying FRS 102. the Companies Acl 2006 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. The ChaTiiable Company is a Public Benefit Entity a5 defined by FRS 102. The financial ststements are prepared in steTling, which Is the functional currency of the Charitable Cornpany. Monetary amounts in these financial staternent5 are rounded to the nearest £. The financial statements h8ve been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Trustee hav8 a reasonable expectation that th8 Chariiabl8 Cornpany has adequate resou$ to continue in opeTational existence lor the foreseeable future. Thu5 the Trustee continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available foT Use at the discretion ol the Trustee in furtherance of their charitable objectives. Restricted funds are svbject to 5P8cific conditions by donors or grantors as to how they may be used. The purposes and uses of the re5tricled funds are set oul in the notes to the financial statements. Endowment funds are subjecl io specific conditions by donors that the capital rnusl bg rnaintained by the Charitable Company. 1.4 Incom• 1CoMe is Tecognised when the Charitable Company is legally entitled to it after any perf0rrnan conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donation5 are fecogr7ised on receipt. Other donations are recognised once the Charitable Company ha5 been notified of the donation, unless perforrnan conditiofjs require deferral of the amount. Income tax recoverable in relation to donations received under Grft or deed5 01 covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise if the Charitable Company has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, th8 legacy is treated as a contingent asset. 17
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies (Continued) 1.5 Expend6tur8 Expenditure is cogniSed once there is a 18gal or constructive obligation lo transfer econornic benefit lo third party, it is probable that a traNsf8r ol econornic benefits will be required in settlement, and the 8rnount of the obligation can be measured reliably. Expenditure is classified by actimty. The cost5 01 each 8cb.vily are made up of the lolal ol dire¢t cost5 and shared costs, including support costs involved in un¢Jertaking each activity. Direct costs attributable lo a singl8 adivity are allocated directly to that activity. Shared costs which colltribule lo rnore than one activity and support costs which are not attributable to a sillgle activity are 8PPOrtiolled between those activits'e5 on a basis consistent with the use of resource5. Central staff costs are allocated on the basis of tirne spent. and depreciation charges are allocated on the portion ol the asset's use. 1.6 Tanglble fixed assets Tangible fixed assets are initialty measured at cost and subsequently rneasured at cost or valuation, net of depreciation and any impaimienl losses. DeprecAation is recognised 50 as to write off the cost or valuation of assets less their residual value5 over their usefijl lives on the followng b88es.' Freehold land 8nd buildings Leasehold improvements 2% straight line Currently under construction therefore no depreciation has been charged 20% reducing balance 20Yts reduring balance 20Q/o reducing balance Fixtures and fillings Motor vehicles Office Equipment The gain or loss arising on the disp0581 of an a55et is determined as the difference belween the sale proceeds and the carrying value of th8 asset, and is COgnIsed in the sialemenl ol financial activities. 1.7 lrnpairment of fixed assets Al each reporting end date, the Charitable Company reviews the carrying arnounts of its tangible assets to determine whether there is any indication that those ass8ts have suff8red an impairment 105s. If any such indication exists. the recoverable aTnount of the asset is estimated in order lo determine the extent ol the impairrnent Ios5 lif any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand. depts51ts held at C811 with badk5, Other short-tem) liquid Investments with original rnaturities of three months or less. and bank overdrafts. Bank overdraft5 are shown thin borrowings in current liabilities. 1.9 Financial instrumen¢s The Charitable Company has elected to apply the provisions of Section 11 'Basic Financial Inslrumenls, and Section 12 '0ther Financial Instruments Issues, ol FRS 102 to all of Its finanaal instruments. Financial instruments are recognised in the Charitable Company's balance sheet when the Charitable Company becomes party to the contractual provisions of the instrumen¢. Financial assets and liabilities are offset, th the net amounts pres8nted in the financial stat8ments, when there is a legally enlorce8ble right to 58t off the recognised amounts and there is an intention lo settfe on a net basis or tts realise the asset and settle the liability 51rnultaneously. 18
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounttng policie5 Icontlnuedl Baslc Ilnancial assets Basic financial assets. which include debtors and cash and bank balances, are initially measured at transaction pri including transaction cost5 and are subsequently carried at arnortised cost using Ihe effective Inte$t method unless the arrangernent eonslitutes a financing transaction. where the Iran58cts"oN is measured al the present V81ue of the future receipts discounted at a markel rate of interest. Financial assets classified as r8C8IV8ble within one year are not amortis8d. Basic fin¥ncfflal liabilities Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless the arrangement constitutes a financing transaction, where the debt instrumenl is measured at the present value of the future payments discounted at a market rate of inlerest. Finanrial liabilities classified as payable within one yeaT are not amortised. Debt instruments are subsequ8nlly carried at amortised cost, using the effective interest rate m8thod. Trade creditors are obligatlOn5 to pay lor goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payrnent is due within one year or le55. If not, they are presented as non-currelll liabilities. Trade creditors are recognised Initial at tran5a¢lion price and subsequently rneasured at amortised cosl kjsing the effective inleresl method. Derecognltlon of fin8ncial liabllltles Financial liabilities are derecogni5ed when the Charitable Companls contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused hdiday entiUem8nt is recognised in the period in which the employee's servi¢85 are received. Temiination benefits are iecognised immediately as an expense when the Charitable Company is demonstrably cornmitled to lerminale the employment of an employee or to provide terrnination benefits. Critical accounting e5tlmates and judgements In the application ol the Charitable Company's accovnting polici85, the Trustee are requir8d to rnake ludgemenls, eslimales and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated a5surnpts.ons are based on historical experience and other factors that are considered lo be relevanl. Actual resutts may differ from these estirnates. The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to arxounting estirnate5 are recognised in the period In which the estirnate is revised where the revision affects only that period, or in the period of the revision and future periods wher8 the rew5ion affects both Current and future periods. Income from donations and legacies Restrlcted Yunds 2024 Restricted funds 2023 Grants and donations 1.437,511 1,141,296 19-
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from donations and legacles Icontinvedl Restrlcted funds 2024 Restricted fund5 2023 Grants e81¥able for core a¢tivltle5 Cultural Food Christian Community Fund Old Peoples Isocial Services) Patient Ambassadors Health Inequalities CockbLJrn Sports H811 Developrnent Household Support Supplementary School Other 326,000 70.351 309.130 62,500 25,808 43.000 51,035 549,687 190,000 77.049 394,338 125,000 100,044 32.250 42,456 180.159 1.437.511 1.141.296 Income from Charltable a¢tSvltles Unrestrlcted funds 2024 Unrestricted funds 2023 Halo Cornm(Jnity Cafe Cockbum Sports Hall Gym General Funds 400,231 44.886 10,058 23,373 28,048 358,042 34,880 506,596 392,922 -20-
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HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on ch4r5table actl¥lUes Charitable actlvities 2024 Charitable activities 2023 Dlr8Ct costs staff costs Depreciation and irnpairtnent Charitable Expenditure Staff training and expenses Project activitie5 Telephone and intemet Cleaning subscriptOn$ and dues Premises Costs Minibus and travel Professional Fees H8alth and safety Heal and light Insurance Postage and stationary Sundry expenses Rent & Rate5 8f4,213 20,211 26,256 10.649 434,515 13,546 13.234 5,271 34,061 12.082 38,093 5,538 35.960 11,329 2,912 2.900 20,750 761,285 14,549 15.799 9,778 258,529 18.140 23,504 10,339 35.263 9,486 44,226 4,620 10,434 6.536 1,707 2,127 9.311 1,501,520 1,235,633 Analysi5 by fund Unstricted funds Restricted funds 392,298 1,109,222 137,032 1.098,601 1,501,520 1,235.633 Net movement in funds 2024 2023 The net movement in funds 15 Stated after chargingllcreditingl.. Depreciation of ownad tangible fix8d assets 41,872 36,210 rrustee During the year, the Trustees were paid expenses amounting io £1,83412023.' £1,484). -22-
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees The average monthly nurnber of employees during the year was". 2024 Number 2023 Number 35 35 Employment costs 2024 2023 Wages ad salaries 814,213 761,285 There were no employee5 whose annual remuneration was more than £60,000. 10 Auditor's r•muneration The analysis of auditorfs rernuneration is as follows.. Fees payable to the Charitable Company's audltor and asso¢iate$'. 2024 2023 Audit of the Charitable Companls annual account5 8,580 7,800 11 Taxation The chaiity is exempt from taxation on its activities because all its income is applied for charitable purposes. -23-
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Tanglble fixed assets Frovhold land Leasehold Flxtures and buildlngs Improvements flthngs Motor vehlcles Office Equlprnent Total Cost At 1 April 2023 Addition5 1,083,030 267,281 380,918 82,743 72,915 27,200 189,602 6,322 1,649.856 460.155 At 31 March 2024 1,083.030 648.199 155.658 27,200 195.924 2.110,011 Depreciation and Trmpaimient At 1 April 2023 Depreciation charge¢J in the year 353.778 56.621 19,194 155.058 584,651 21,661 11,191 1,601 7,419 41.872 At 31 March 2024 375.439 67.812 20,795 162.477 625,523 Carrying amount At 31 March 2024 707,591 648,199 87,846 6,405 33,447 1.483,488 Al 31 March 2023 729,252 267.281 26,122 8.006 34,543 1,065,204 Leasehold additions are in relation to the Cockbum development. The site is still under development and therefore no depreciation has been charged on this. 13 Debtors 2024 2023 Amounts falllng due wlthln one year.. Trade debtors Prepayments and accrued income 56.064 8,167 58.425 9,259 64.231 67,684 14 Credltors.. amounts falling due within one year 2024 2023 Trade creditors Accruals and deferred income 28,512 9,424 17,029 8,604 37,936 25,633 -24-
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Unrestrfcted funds The unrestricted funds of the charity comprise the unexpended balances of donations and giants which are not subject to specific conditions by donors and grantors as to how they may be used. These include desigNated funds which have been sel aside out of unfeslricted funds by the trustees lor specific purposes. At 1 April 2023 Incornlng resources Resources expended Transfers At 31 Mareh 2024 Genefal knnds 809.658 506,596 1399.1101 24,799 941,943 Previou5 year.. At 1 April 2022 Incoming resources Resources expended Transfer5 At 31 March 2023 General funds 565,521 392,922 1145.9001 12.8851 809,658 -25-
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HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Analysis of net assets between funds Unr85tricted fund5 2024 Restricted Endowment funds funds 2024 2024 Total 2024 At 31 March 2024.. Tangible assets Current ass8ts11liabililiesl 290,662 651,281 525.666 292,557 667,160 1,483,488 943,838 941,943 818.223 667,160 2,427,326 Unrestricted funds 2023 Restrlcted EndowrneTrt funds funds 2023 2023 Total 2023 At 31 Mar¢h 2023- Tangible assets Current a558tsllliabilities1 109.102 700,556 267,281 270,600 688,821 1,065,204 971,156 809,658 537.881 688,821 2,036,360 18 Endowment funds The mentioned fvnds below were used for the development, reconstruction and refurbishment of Hamar8 He81thy Liwng Cents. These funds are represented by tangible fix8d assets. Balance at 1 Apvil 2022 R?50urces expEnded Balance at l April 2023 Rèsources BalanGe at expended 31 March 2024 Permanent endowments Henry Smith Trust SRB4 New Opportunities Fund Neighbourhood Renewal Fund LCC Capital Grant Tudor Trust Percy Bilton Trust Rank Trust Sykes Trust Trinity Methodist Churd) Leeds City Council 99,943 126,272 158,158 133,108 133.108 33,404 3,004 2.003 1,669 717 19,096 13,0471 13.8501 14,8221 14.0581 14,0581 11,0181 1921 1611 1511 1221 15821 96,896 122,422 153,336 129.050 129,050 32,386 2,912 1,942 1,618 717 19,096 13,0471 13.8501 14,8221 14,058 14.0581 11,0181 1921 1611 1511 1221 15821 93.849 118.572 148,514 124.992 124.992 31,368 2,820 1,881 1,567 673 17.932 710,482 121,6611 688,821 121.6611 667,160 -28-
HAMARA HEALTHY LIVING CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 19 Related party transactions Th8r8 w8re no disclosable lated party transacbons during th8 year12023- ntsnel. 20 Subsldiarl•s The Charitable Company has the following subsidiary company. which is limited by guarantee, not share capital. Due to immateriality, the finanaal results ol this subsidiary are not consolidated wth the results of Harnar8 Healthy Liwng Centre. Details ol the Charitable Company's subsidianes al 31 March 2024 are as follows.. Name of undertaking Reglsterod office Nature of bvgine5S Hooner Kelah Miniority Ethinic Wornen's Training Project Community InLeiest Cornpany England & Wale5 Help diadvantaged wornen frorn miniority ethinic backgrounds 21 Cash generated from operations 2024 2023 Surplu5 for the year 390,966 256,769 Adjustments for. Depreciation arnd impairment ol tangible fixed assets 41,871 36,211 Movements in working capital.. Decreasellincreasel in debtors Increaselldecreasel in creditors 3,453 12,303 133,4701 128.0971 Cash generated from operations 448,593 231.413 22 Anatysis of changes in net fund5 The Charitable Company had no material debt during the year. -29-