YMCA
HALIFAX AND DISTRICT
YOUNG MEN'S CHRISTIAN
ASSOCIATION
FINANCIAL STATEMENTS
31 MARCH 2024
Charlty reglstratlon number: 1163210
Company registratlon number: 09490466
STREETS
SPENSER WILSON
CHARTEKED ACCOUNTANTS

HALIFAX AYJ D DISTRICT YOUNG MEN'S CHRISTIAN
ASSOCIATION
COMPANY LIMITED BY GUARANTEE
FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
PAGE
TTUStees' annual report {incoryorating the dI￿101S report)
tndependent examinels report to th¢ tru&t¢es
Sialemtrnt of financial 8Ctivities (including I￿orne and expenditure account)
Ststement of fIna￿l&l position
Notes to the fthancial statements

HALIFAX AND DISTRICT YOUNC MEIY'S CIIRISTIAN
ASSOCIATION
COMPAI¥4Y LIMrrED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (INCORP0114TING THE DIRECTOR'S REPORT)
YEAR ENDED 31 MARCH 2024
The truslees, who are also the directors for the pu￿0$¢8 of company law> present th¢ir r¢port and the
unaudited finattcial stalem¢nts of the clthrity for th¢ year ￿lded 31 March 2024,
REFERENCE AND ADMTNISTRATIVE DETAILS
Reglstered charity ngtne
Halifax and District Yowig Men's Christian Association
Charlty rtglsfration nwmber
1163210
Company registration number 09490466
Prlnclpal offlce registerÈd The Mgrlborough Hall
ffle¢
13 Crossley Street
Halifax
IIXI IUG
The trusteej
R Bussey (Ch&ir)
T Bendrien
AHo¢
P Boothroyd (Treasurer)
P Jackson
CustodAal Trustee
The Association 18 all illdepend¢nt member of the YMCA movement
in England and is arrilioted to the National Council of YMCA, .
Independent examiner
Mr8 E A Short
Streets Spenser Wilson (Yorkshire) Limited
Equitsble House
55 Pellon Lane
Halifax
West Yorkshire
HXI 5SP
B4nk
Unity Thist Bank plc
Four Brindleyplace
Bitmingham
BI 2JB

HALIFAX AND DISTIUCT YOUNC MENIS CHRISTIAN
ASSOCIATION
COMPANY LIMITED BY GUARAwfEE
TRUSTEES, ANNUAL REPORT (t¥CORPORATtNG THE DIREcfoR'S REPORT)
{coAil*¥ed)
YEAR ENDED 31 MARCH 2024
STRucfiiRE, GOVERNANCK AIYD IVIANAGEMEi%'T
Governlttg documettt
The organisalioD is a charitable co2nparLy limited by guarant¢< inco4K>rated un 14 MaTch 2015 and
Te£islered as a charity on 19 August 2015 (No 1163210). The Company was established und¢r a
Memorandum of Asso¢iation which estsblished the objects and powers of the charitable company and
is governed under the Article8 of Association. In the event of the company bcillg wovnd up mcmber.%
re required to contrAbut¢ an amount not exceeding £1.
OrganisatlonAI strllctsre
Halifax 3nd District YMCA is organised so that ihe tft￿teeS meet six to nine times a ye8r and are
responsible for policy decisions.
Management commlttee
The ov¢r811 r¢spon8ibility for Halif3x and District YMCA Yests with the"M8Dagem¢nt Corornittee" (tb¢
boardof mattagement). The members of the committee are trustees of th¢ charity. This year tjiey have
dealt with a large Dumber of Inanagement, staffing and operalioual mattcrs. The bogrd met on two
o¢¢asions but kcpl in collta¢l digiuilly. Re¢rU1tll￿nL of trustees 18 by p¢rsonal contscts of existing
Trustees members. n ¢ontact digitally.
Trustse Induetion aod Traloing
Induction of Tnjslees is largely through iDforn]al discussion with new recrnits. Trus*es are supplied
with an policy defining th¢ trust¢es' roles and responskbilTlie8 together with a copy of the
Lonstitutioll.
Rlsk M4nagemeDt
The board of management is aware and has assessed the risks to which the Association is exposed and
has t8ken reasonablc steps to enstsre the Association's safety. Where appropriat¢J Systems or procedur¢s
ave beeEt established to mitigat¢ the riykb the charity faces. Internal Gontrol risks are minimised by the
implementAtion of procedures for aulhorisation of all transactions and proje¢lg. Proccdures are in place
to ensure cornpli&nce with h¢alth and safety of staff, volunlecrs, cli¢nts and visitors and systems Mre in
place to ensure that DBS checks hav¢ been carri¢d out on atty persons working WAth ctiildrcn.

HALIFAX AND DISTIUCT YOUNG MENIS CHIUSTIAIY
ASSOCIATIOIY
COMPANY LifvllTED BY GUARANTEE
TRUSTEES, ANNUAL REPORT (TrICORPORATING THE DIRECTOR'S REPORT)
YEAR ENDED 31 I￿I￿RCH 2024
OBJECTIVES AND ACTIVITIES
Objectives And alms
Halifax and Distiict Young M¢n's Association's Central aims are. to ellable people* particularly the
young, to develop as full parttcipants in society, by their involvement in relevant services and
programm¢5. and to enable them to grow in 7nind and spirit and to enjoy friendship, help and support
particularly in times of need.
Accordingly w# stand for-.-
a worldwide fellowship based on the ¢qua] value of persons
respect and freedom for all, tolerance and understanding between people of different opinions
active concern for the netds of the community
united effort by Christians of diff¢renl traditions
We aim to...
provide a ivelcome to members for them8elves, in a meeting piaee that is theirs to Share, where
frielldship catt be made and counsel sought.
develop activities which slin]ulate aud cballenge our membeTS ID 8n ¢nviromllent that enables
them to take responsibility and fmd a sense of achievement.
involve all members in care and work for Dthers.
create opportunities for exchanging vffi¢ws, so thut members can improve tbeir understandinu of
the Worl￿ of themselves and of one another.
ACHIEVEMENTS AM) PERFORMANCE
Since p8ttd¢mi¢ restsictions have been lifted the staff hav¢ developed the school wllfom exchange
scheme which has become a great help to families with school age children. We are the official referral
agency for Calderdllle Local Authority for familics sccking help with the proviAiOU of school unifonns.
Th¢ main Sou￿¢ of income has been roller skate parties but the staff have also dev¢lop¢d new sources
of rental income on the back of the refvrbishDJent of the building
Publlc Benefit StAtement
Our main activiti¢s and those who we help are described elsewhere in this r¢port. All our chaTitable
activities are ulld¢rtak¢n to further our charitable puJpo$es and aims for the public benefit. The Board
of managing trust¢¥s have had regard lo the Charity Comn)ission's guidance on public benefit for the
year when deciding on the activities of the charity.

IIALIFAX AND DISTrICT YOUNC MEN'S CHRISTIAN
ASSOCIATIO
COMPANY LIMITED BY GUARANTEE
TRUSTEESI ANNUAL REPORT (INCORPORATING THE DIRECTORIS REPORT)
YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
Trallsactlons And Financlal Positioll
The operating surplus forthe }'ear was £19,298 to cany forward to the following year, (2023 - £28,647).
Th¢ charity has Unpaid volUntCe￿ to help run its V￿￿0￿5 activities.
Reserves policy
It j5 the poh'cy of the chBrity to maintain unrestricted funds not committed or invested in taDgible fixed
as$ets at a level which ¢quates to at Ica5t three months unrestricted expenth'thre. This w0￿d pmvtde
sutTicien( funds to cover manogem¢Dt aDd administration and support costs to enable the ch￿lty to
Continu¢ its curreni activities in ihe ¢venl of a significant decline in fundin8. Three month cxpenditure
amounts to approximately £37.000 and tbc total unrestricted funds ar¢ L86,894. The trusl¢¢s are to
continue a¢¢umulating fijllds under the "new" Charity to build up Teserve5 and to Continue to make
improvement8 to the wop¢rtydnd ikne facijities provided.
Princlpal fundlng sources
The principal souic¢s of income were from roller skating activities 70Y. Govemment grants (P/a
donations and legacies 8Q/o. Rents and letting lo other tommvnity and youth service organis&tion$ 40/oy
income otherprogran)me activities I¥O/o. 5bop ill¢om¢ Ofr/D.
PLANS FOR FUTURE PERIODS
The main priority for the Tntstees is lo develop the Associlltion's programmes and acÉivities, and
continue witli the major TebJrbisl)mcnt of the Premises.
Th¢ trust¢es' anllual report and the strategic rqyirt wer¢ approved on 24 December 2024 alld signed on
behalf of the board of trustees by..
RBUSSEY
Tn]ste¢
AHOE
Trustee

HALIFAX AND DISTRICT YOUNG MEN'S CHRISTIAN
ASSOCIATION
COMPANY LIMITED BY GUARANTEE
INDEPENDENT EXAMINERIS REPORT TO THE TRUSTEES OF HALIFAX AND
DISTRI￿ YOUNG MENIS CHRISTIAN ASSOCIATION CcoNrfMedJ
YEAR F.NDED 31 MARCH 2024
I report to the tn]stees oll my examination of the fmancial slatements of Halif&x aDd Dislrict Young
Men's Cbristian Association ('the charity,) for the year cnded 31 March 2024.
RESPONSIBILITIES AND BASIS OF REPORT
A¥ th¢ trustees of the company (and also its directors ftpr the putpo$es of company law) you are
responsible for the preparntion of the fI￿anCial statemeDts in a¢¢ord8nce with the requiremeuts. of the
CoEnpanies Act 2006 ('Ihe 2006 Act,),
Having satlsfi¢d myself Ihat the accounts of the company are Iiot requlred to be audited under Part 16
of the 2IXI6 Act a[￿ are cli8ibl¢ for independent examination, I report in respect of my ¢xamination of
th¢ charity'5 9ccoiinls as carried out under section 145 ofthe Charities Act 2011 ('Ihc 2011 Act'}. In
arryiiig ou1 my examillation I have followed the Directions given by the Charity Commission ullder
S￿1100 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
J have completed my examination, I eoafuin tI￿t no matters have come to my atteution in connection
with the examination gÉving me ¢ause to believe..
accounting T￿OrdS were not kept iTh respect of the charity as required by section 386 of the
2006 Act,. or
the financial statements do not accord with those records. or
th¢ fjnancial statem¢nls do not cornply with the accounting requirem¢nts of section 396 of
th¢ 2006 Act other than any requirement tliat the accourtls give a 'true al￿ fair, view which
ffi8 not a matter ¢onsid¢red as parl of an independent examination. or
the financial statements have nor been prepthred in a¢cordallce with the methods and
prillciples of the Stalemellt of Recommended Pjwlice for accoulltitig alld reporting by
Ch￿TtieS applicable to chariries preparing tbeir OC¢Okthts ID accorddu¢e with tbe Finalloial
Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102).
I have no concen)s and have come across ao othermatters in connection with the examination lo which
attention should be (kawn in thts report in order to enable tt proper uiiderstandtng of the accounts to be
reac1￿d.
Mrs E A Short
Independent Examiner
Streets Spenser Wilson (Yorkshire) Limited
Equitable House
55 Pellon Lane
Halifux
West Yorkshire
HXI SSP

HALIFAX AND DISTRICT YOUNG METrI'S CHRISTIAN
ASSOCIATION
COMPANY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL ACTIVITIES
NCLUDING INCOME AM) EXPEIYDITURE ACCOUPIT)
YEAR EM)ED 31 MARCH 2024
2024
Unrestricted
fiM]ds Total funds Total funds
2023
Iyote
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Total income
14.297
148,942
7.Q30
14297
148,942
7,030
170,269
7,849
140,315
6,550
170.269
154,714
ExpÈllditur¢
Expenditure on charitable activities
Trtal expendlture
I50,971
150.971
150,971
150,971
126,067
126.067
Net inCOD)e and net movement kn lunds
19,298
19,298
28,647
ReconcIllatlon of funds
otal thuds brought forward
Totsl funds ¢#rried fonward
67.596
67,596
38.949
86,894
86I94
67.596
The ststement of financial activities iD¢ludey all gains and I0￿eS recognised in the yeor.
All income and expenditure dLYiv¢ from conlinuing activities.
The notes on PAges 8 to 15 form part of these finfyncfiAI statememts.

IIALIFAX AND DISTRICT YOUNG MEN'S CHRISTIAN
ASSOCIATION
COMPAPIY LIMITED BY GUARANTEE
STATEMENT OF FINANCIAL POSITION
31 MARCH 2024
2024
2023
Note
CURRENT ASSETS
Debto
Cash at and ill hand
14
453
114,511
114,964
12.793
95,678
108,471
cRED￿ORS. ainounts fAlling due
)vllhltt one yeAr
NET CURRENT ASSETS
15
28,070
40,875
8&894
67,596
TOTAL ASSETS LKSS CURRENT
LIABILITIES
86,894
86,894
67,596
67,596
NET ASSETS
FUNDS OF THE CHARtTY
Unr¢stricted fundB
86,894
86,894
67,596
Total chorlty fundg
17
67,596
For the year ¢lldins 31 Marcb 2024 the charity was entitled to ex¢tnption from audit under section 477
of th¢ compani￿ Act 2006 relating to 8mall compauie&
Directors, r¢sponsibiliti¢&
The mcmbers have not required th¢ Company to obtain an audit of ils fjnancial stalem¢nts for th¢
year in question in accordallee with section 476;
The directors acknowledge their ￿SponSIbl]Itte9 for complying with the r¢quir¢m¢nts of the Act
with respeot to accounting records and preparation of financial ststtments.
These financial statements have b¢ett prepared in a¢¢ordat)ce witkn the provisioll8 applicable to
companies subject to the small compani¢s' regime.
These financial statements were approved by the board of trustees and authorised for issue on 24
December 2024, And &Te signed on b¢half of the boErd by:
R BUSSEY
T￿st¢¢
AHOE
Trnstee
The n•te5 on pages 8 to 15 form p4rt ofthese finAneiAI statement&

HALIFAX AND DISTRICT YOUNG MEN'S CHRISTIAN
ASSOCIATION
COMPANY LIMITED BY GUARANtEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
GENEK4L JNFORMATION
The charity is a public benefit entity and a private cotnpany limited by guarantec. r¢gistered in
England and Wales and & tEgistered ch￿lty in England alld Wales. The addrcss of the registered
office is Th¢ Marlborough Hall, 13 Cr05sl¢y Str¢¢L Hallfax, HXI IUG.
STATEMENT OF COMPLIANCE
These fu￿￿141 statements have been prepared in compliance with FRS 102, 'The Financial
Reportillg Standard appli¢able in the UK and the Republic of Ir¢l8nd'. the Stotem¢J)t or
Recomm¢Dded Practtc¢ applicable to charities prepfiring their 8¢counts in accordance with th¢
Financial Reporting Standard applicable In the UK and RepubliG of Iieland {FRS 102) (Charitie5
SORP (FRS 102)) and th¢ Companies Act 2006.
ACCOUNTING POLICIES
Ba$is of preparatlon
Th¢ financial slalements have been prepared on the historical cost basis. as modified by th¢
Tevaluation of certain fitsancial assets and liabilities inve5trDetst properties measured at f8ir
value through income or expenditure.
Tbe financial statements are prepared in sterlin& whT¢h is the fi￿CtIOnal CUTrency of ih¢ entity.
Golng Collcern
In assessing the appropriateness of th¢ application of the going concern basis. the lrnstees has
considered the uncertainties arowid the genera] economic environment. the current Imd future
tradittg perforn)ance of the charity and the available c85h.
The trustees have a reasonable exp¢ct8tion that the ehariry has adequate resOU￿e$ to coutinue in
opera(ional ¢xistence for the foreseeable ￿tllre. Accordingly. they continue to adopt the guing
concem basis in preparÉJg tlpe annual Tepo¥t and financial staternents.
Jlldgemènts and key sourees of estimation uncertginty
The pr¢parntion of the financial stRtemenls requires rnana8¢ment to make judgements, estimates
and as8umptions that affect the amounts reported. These estimates alld judg¢ments are continually
review¢d and ar¢ based on experAence and Dther factors. includillg expectations of fu￿re events
that are b¢lieYed to b¢ reasonable uuder the citcumstances.
There dre not coJJsidered to be uny judgement$ or accounting estimates or assumptions that have 4
signific4nt impact on the fiJwAcial statcmeThts.

HALIFAX AND DISTRICT YOUNG TrtEN'S CHRISTIAN
ASSOCIATION
COMPANY LIM￿ED BY GUARAIYTEE
NOTES TO THE FINANCIAL STATEMENTS (¢tsnrfA4¢d)
YEAR ENDED 31 MARCH 2024
AccouHfiNG POLICIES fct¥#ts#NedJ
Fund 8ceountlng
Unrestricted fiu7ds areavailable foruse atthe discretion ofthetru51e¢s to furtheTRny oftbe ¢harity'8
purpoges.
Dcsignated funds are unrestrict¢d funds e8Tmark¢d by the ¢nJsl¢es for particular project or
commitment.
Restricted ￿ndS are subjected to r￿trActionS oniheir expenditure declared by the donor or through
the lemis of an appeal, &nd fall into one of two sub-classes: TQStTiCted income funds or endowment
Incumlng resources
All in¢orning resout¢es are Included in the statefnent of financial activities when cntitletnent has
passed to the ch￿]ty- Ll ts probabl¢ that the econorni¢ benefjrs asso¢iated with the tran8&¢1ion will
tIow io the charity and tile amount can be Teliably measured. The followtng specific PDlicies ar¢
pplted to particular Categories of income:
irycome from donations or grants is recognised when th¢r¢ is ¢vidence of enlitLement to the
gift. Teceipl is piobabl¢ and its omount can be m¢asuT¢d Teliably.
1¢8a¢y income is recognis¢d when Tecetpt is probable and ¢￿Ill¢ment is established.
iu¢om¢ from donated good8 is rn¢asuTed ut the fair value of the goods unl¢sB this 18
impructical to measure reIiAbly. in whic& cas¢ the value is derived from the cost to the donor
or the estimated resole value. Donated facilitles and services are reCo￿j8Cd ITh the accounts
wlien received if thc valuc cali be reliably measuttd. No amouJ)Is 8r¢ included for the
contribution of general volunteers.
income from contraets for the supply of service$ is re¢ognised with the delivery of th¢
contracted 8ervice. Thi5 is classified as unrestricted funds ￿n]eSS there is a contractual
requirem¢llt for it to be spent OD a particular pU￿03t and returned if unspen( ill wbiih case
it may be regarded as restricted.

HALIFAX AM) DISTRICT YOUNG MEN'S CHRISTLIN
ASSOCIATION
COMPANY LtMITED BY GUARANT[¢ E
NOTES TO THE FINANCLIL STATEMENTS (¢yMths*¢d)
YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES {r4Pmlltyved)
Resources expended
Expenditure is recognised on an accrnals basis as a liability 18 in¢iwr¢d. Exp￿)di￿re includes any
VAT which cannot be fully ￿0vered. and is classified underheadings of the statementof financial
actLV&ti¢s to which it relates:
expenditDre oll raisin£ fynds includes the costs of all fundraising activities. evcnts. non-
¢baritablc trading a¢tiviÈie& and the sale of donated goods.
expenditure on Charitable activities includes all 005ts incured by a chllriry in widertaking
activities that fvrth¢r its charitable ain)s for the benefit of its beneficiaries, including fhose
support costs. and ¢osls relating to th¢ governance ol. the cbarity apportioned to cliarit4ble
clivities.
oiher ¢xpenditure includes aEI expenditure that is neither r¢lated to raising funds for the
charity nor part ofits ¢xpenditur¢ on ¢haritabl¢ a¢tivilies.
All costs are allocated to expenditure categories reflecting the us¢ of the tesource. Dir¢¢t costs
attributable lo a single Octivity are allocat¢d dir¢¢tly ts tliat activily. Shared costs aro apportiolled
b¢tw¢en £he a¢tivi11¢5 they colllrÉbute to on a reayonable) justifiable and ¢on51slent basis.
Flnanclal Instrument$
Tlie compatty only bas finanoial ass¢ts and financkal liabilitics of a kind that qualify as basi¢
financial instruments. Basic finaftcial instruments are initially recognised al transa¢tion value and
subsequently m¢asurcd at their settlement value with the exception of bank loans wliich are
8ubsequentlym¢asur¢d 8t amortised costusing the effective illterest metho(L
Defilled ¢ontribudtsn pla￿8
Contribution8 to defined contnl)ution plAns are recognised as an ¢xpen5e in th¢ period in which th¢
r¢lated service is provided. Prepaid contributions are reeognised as an asset to the extsnt Ihat the
pr¢paym¢Tht will lead to a reduction IEJ fthture payments or 4 cash refund.
When colltributions are not expected to be settled wholly within 12 months of the end ot the
reporting dale in which the employees render the related service, the liability is m¢asured on a
discoutjled present valu¢ basis, Th¢ unwinding of the diSCOUDt IS Tccogniscd &5 an expens¢ in tho
period in which it arises.
LIMITED BY GUARANTEE
The Charity is a compally litnited by guaralltee. E&ch member und¢rtakGs to contribute such an
nount (not exceeding £1) as may be r¢quir¢d in tbe evenl of winding up.

HALIFAX AND DISTRICT YOIJNG MENIS CHRIST[,
ASSOCIATION
COMPANY LIMITED BY GUARANTEE ,
NOTES TO THE FINANCIAL STATEMENfs letyiiiinwd)
YEAR ENDED 31 MARCH 2024
DONATIONS AND LEGACIES
Unrestrtcted TotAI Funds Unrestricted Total Fujuls
Funds
2024
Fullds
2023
DONATIONS
Cafe donations
14,297
14297
7.849
7.849
CHARITABLE ACTIVITIES
Unrestricted Total Funds Uttrestticted Total Funds
Funds
2024
Funds
2023
Pantomirne society
Coffee bar
Roller skaling
13,871
16,393
118,678
148,942
13.871
J 6393
118,678
148,942
8,949
14,730
116.636
8,949
14.730
116.636
140,315
140,315
OTHER TRADING ACTIVITIES
Unrestricted Total Funds Unrestricted Total Funds
Futtds
2024
Funds
2023
Shop in¢oD
Leltings
4,310
2,240
6.550
4,310
2,240
6.550
7,030
7,030
7.030
7,030
LXPEf4DITURE ON CHARftABLE ACTIVITIES BY FUND TYPE
Un￿￿trICted Totsl Funds Unr¢51riot¢d Total Funds
Funds
2024
Funds
2023
Pantomime Sooiety
Catering Coffee Bar
Roller Skating
Support Costs
16.786
8,868
72.3ll
53,006
150.971
16,786
8,868
72Jll
53,1106
7,995
7.954
68,621
41,497
126,067
7,995
7,954
68,621
4l,497
l26.067
150,971
li

HALIFAX AND DISTRICT YOUNG MEN'S CHIUSTIAN
ASSOCIATION
COMPANY LIMITED BY GUARANTE
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 MARCH 2024
EXPENDITURE ON CHAR￿ABLE ACTIVITIES BY Acrivrry TYPE
Aetiviti¢8
uDdertak¢n
directly Support costs
Total funds Tot&1 fuDd
2024
2023
Support costs
Pantomime Society
Catering Coffee Bor
Roller Skating
Govffl)ance oosts
45,992
45,992
16,786
8,868
72,31J
7,014
150,971
37,021
7,995
7,954
68,621
4,476
126,067
16.786
8,868
72,311
7.014
97,965
53.OC6
10. ANALYSIS OF SUPPORT COSTS
Totsl 2024 Total 2023
Premises
Communic&tions and IT
Generdl otTi¢¢
G0Ven￿Ce costs
Rat¢s and water
Repairs and mailltenance
Snsur4nce
Cleaning
Trav¢1 ￿$ts
Rent
Sullthy exp¢ns¢s
10,280
2,219
1,494
7,014
1.593
14,732
8,121
1,708
225
5,000
620
12.815
2,345
1.600
4,476
5.712
7,202
730
150
5.000
819
53.006
41.497
11. INDEPE￿￿ENT EXAMINATION FEES
2024
2023
Fees payable to the independent examittcr for:
Independent examination of the financial statements
2,705
2.456
12

HALIFAX AM) DISTRICT YOUNG MENIS CHIUSTIAN
ASSOCIATION
COMPANY LI￿llTED BI. GUAIL4NTEE
NOTES TO THE FINANCIAL STATEMENTS f
YEAR ENDED 31 MARCH 2024
15. CREDITORS: am(Junts falllng due Ivlthin ODe year
2024
2023
Trade creditors
Accrnals and def¢rred incom¢
Social s¢curity 8nd other taxes
Halifax & District YMCA (charity only)
Other credito
8,270
9,400
385
22,557
263
7,195
568
18,233
2,074
28,070
40,875
16. PENSIONS AND OTHER POST RETIREMENT BENEFITS
Dellned contrlbutlon plons
Th¢ amount recognised in income or ¢xpenditure &£ an exp¢ns¢ in relatioll to defll*d contribution
plans was £972 (2023., £737).
17. ANALYSIS OF CHARITABLE FUNDS
Unrestrlcted funds
l Apr 2023
Income Expelldtture 31 Mar 2024
General fimds
67,596
170,269
(J 50,971)
86094
l Apr 2022
tncome Expenditure 31 Mar 2023
General ￿Thd5
38,949
154,714
(126,067)
67,596
14

HALIFAX AND DISTRICT YOUNG MEN'S CHRISTIAN
AsSOc￿TION
COMPANY LIMITED BY GUARANTEE
NOTES TO THE FINANCIAL STATEMENTS
YEAR EIYDED 31 MARCH 2024
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestriot¢d Total Fynds
Funds
2024
Currenl a88et8
Crcditors lcss than l ye¥r
Iyet 4ssots
114.964
(28,070)
86,894
114.964
(28,070)
86.894
Unrestri¢t¢d Total Fund%
Furtds
2023
Current assets
Credttor5 less than l year
r4et assets
108,471
(40,875)
67,596
108.471
(40,875)
67.596
19. RELATED PARTIES
Halifax tu)d District Young M¢n's Christian Association ig an unincorporated charity in which tbe
trustees of this eharitabl¢ OTgaDisation ar¢ also trustee8.
Ineluded wxthin othereredttors is abal8nce of £18,233 (2023- £22.557) due to Halif8x and District
Young Men's Christian Association.
15