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 soli￿tOrs
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 Finan￿81 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 Par￿15 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 ac￿ssing 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 gr0￿h 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 re￿ntlY 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 partic￿pant. 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 SoUr￿s, 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 Info￿a￿On 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 p￿0Thty 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 imp￿mentatIOn 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 I￿al 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 pla￿mentS, 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 OfAsS￿lation 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 d1￿Clor$ 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) {CONT￿lUED)
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 cOn￿M 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 finan￿81 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 p￿Sume 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 Mee￿ng.
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 finan￿81 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 balan￿S 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•
1￿CoMe 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-

T5 * m
q¥ 75 1
V4
uj *
3 T>
LL < IJ

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
subscript￿On$ 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
Un￿stricted 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 a￿d 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-