REGISTERED CHARITY NUMBER: 1210837 REPORT OF THE TRUSTEES AND UNAUDrrED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025 FOR CALDER COMMUNITY CARES Cres5wells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD
CALDER COMMUNITY CARES CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025 Page Report of the Trustees I to 4 Independent Examlner's Report Statement of Financial Activltles Balance Sheet Notes to the Flnanclal Statements 8 to 10 Detailed Statamont of Financial Activities In Memoriam 12
CALDER COMMUNITY CARES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST ocfoBER 2025 The trustees psent their report with the financial statements of the charity for the year ended 31st October 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities- Statement of Recomrnended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective l January 2019). From its forniation in March 2020 through November 2024, Calder Community Cares operated as an unincorporated association. After navigating the challenges of Covid 19 {In response to which the organlsatlon was founded), the Trustees aspired to gain Charitable status to enable thern to advance their aims of preventing or relieving poverty in the Upper Caléer Valley and the surrounding Calderdale areas. With the assistance of Saffmn Wylde, Adele Hannah, and Voluntary & Community, our application for Charltable status was accepted on 6th November 2024. OBJECTIVES AND ACTivrrIES Objectlves and aims The Charity Wa5 established with a clear and urgent mission- to help alleviate the impact of poverty wlthln the Borough of Calderdale. Our primary focus Is providing immediate, dignified relief to individuals and families facing financial crisis. Core Actlvities Ouring our first year of registration, our work has centred on four primary pillars: Emeryency Support & Voucher Scheme We provide shopping vouchers to ensure that those in immediate need can access food, dothing, and essential household items. In our first year as a regISted charity we received 189 referrals for emergency vouchers from a variety of referral agencies as well as dirert enquiries this included statutory agencies as well as community organisations. Groups receiving support from the charity included 56 families with children, 13 elderly clients, 75 individuals in financial distress and 45 lone parents which included 210 children supported. Some beneficiaries, due to ongoing circumstances, received support more than once. We hope to expand this service in future years. Reasons for referral included living in ongoing poverty, domestic violence, disability and mental health issues. One-off grants We also supported a number of local community groups working with clients in poverty based or workiTrg In Calderdale, some of whom have signposted beneficiaries to our voucher scheme as well as reIving financial support or support in kind. The Saffron Wylde Bursary Fund Established in memory of Saffron Wylde, this fund supports grassroots community activities that align with our mission of kindness and local empowerment. Sustainable Fundlng The relaunch of our dedlcated charity shop. which seryes as both a revenue stream and a community hub. Public benefit The Trustees have referred to the Charity Comrnission's guidance on public benefit. By working closely with local agerbcies and community groups, we ensure our support reaches those who are most vulnerable, providing a vital safety net in a challenging economic dimate. Page I
CALDER COMMUNrrY CARES REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST ocfoBER 2025 ACHIEVEMENTS AND PERFORMANCE Expandlng the Voucher Scheme Our first year has been defined by the successful expansion of our referral network. We have solldlfled partnerships with local agencies, ensuring that our shopping vouchers are distributed efFiciently and reach those who truly need them. By empowering beneficiaries to shop for their own needs, we maintain their dignity while providing essential relief. The Saffron Wylde Bursary Fund Saffron Wylde was instrumental in the birth of this charity, and her untimely passing left a void in our hearts. To honour her legacy of service, we established a bursary fund to support local groups. Inaugural Grant We are proud to announce that the first annual bursary was awarded to Kidsfest in Todmorden, Impact This grant helped fund a day of joy, providing activities and support for local families. It allowed chlldren to engage in fun, high-quality artivities regardless of their financial background, perfectly reflecting Saffron's splrlt. Small Community Grant Scheme This is still in its initial stage of implementation and provides local groups combattlng poverty wlth ac55 to small grants when required to support their work. Establlshlng the Charity Shop A significant milestone this year was the organisation and reopening of our charity shop. This venture has been twofold in its Sucss. l. It provide5 a reliable income stream to fund our voucher programme and small grants scheme. 2. It arts as a visible presence in the borough. allowlng us to engage with donors and volunteers directly. Oryanlsatlonal Growth As a newly registered entity, we spent considerable time building a robust infrastructure. This included implementing safeguarding policies, financial oversight, and support systems for our team. We have moved from a small stsrt-up phase to an organlsed, pmfessional charity capable of sijstained growth. FINANCIAL REVIEW Financial posltlon In this first year. our financial priority was to balance immediate se1 delivery with the 'start-up' costs of the charity shop Reserves policy The Trustees airn to build up and maintain a reserve equivalent to a minimum of three month5 of core operating costs to ensure the continuity of the voucher scheme during fluctuations in shop income Page 2
CALDER COMMUNITY CARES REPORT OF THE TRusfEES FOR THE YEAR ENDED 31ST ocfoBER 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT The Team Our progress this year would have been impossible wlthout the dedication of our small but mighty team. Trustees Jae Campbell, Chair (2024 to presentl, janet Lyrner (2024 to present), Susan Williams 12024 to present), Caroline BeardSmO (2026 to present). Staff We extend our deepest thanks to Lorraine. Olga, and Larysa. Their hard work In managing the day-to-day operations and the shop has been the backbone of our success. Thanks also to Alona for providing holiday cover to our shop staff. Adele at Buslness Reslllence Support We thank Adele for her tireless support in helping to make sure the charity is run efficiently and the team at Cresswells Accountants Ltd for their accountancy support. Volunteers Our small but dedicated team of volunteers have provided the people-hours and heart necessary to keep our doors open and our voucher scheme moving. Looking Ahead: The Future While our first year has been a period of immense challenge and grief following the loss of Saffron, it has also been a year of incredbble foundation-building. Our goals for the comlng year Include: l. Increasing the value and frequency of our grants. 2. Expanding our volunteer recruitment to redu the pressure on our core staff. 3. Strengthening our relationships with Calderdale-based referral organisations and other agencie5 to streamline the referral process. We remaln dedlcated to building an enduring charity-one rooted in support, klndness, and help for every ident of Calderdale in need. REFERENCE AND ADMINIRATIvE DAlLs Reglstered Charity number 1210837 Principal address Calder Community Cares Kindness Shop Unlt 2 Butlers Wharf, New Road Hebden Bridge West Yorkshire HX7 8AF Tru$te¢$ Mrs J Lymer Mr J Campbell (appointed l. 11.24) Mrs S Williams (appointed l. 11.241 Mrs C Beardsmore {appointed l.1.26) Independent Examiner Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD Page 3
CALDER COMMUNITY CARES REPORT OF THE TRusfEES FOR THE YEAR ENDED 31sr ocroBER 2025 Approved by order of the board of trustees by: and slgned on its behalf Mr J Campbell Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CALDER COMMUNITY CARES Indendent examlner's report to the trustee$ ol Calder Community Cares I report to the charity trLJStees on my examination of the accounts of Calder Community Cares {the Trust) for the year ended 31st October 2025. Responslbllltles and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Att,). I report in respert of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Sertion 145(5)Ib) of the Att. Independent examinerfs statement I have cornpleted my examination. I confirm that no materlal matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Trust as required by Section 130 of the Att,. or the accounts do not accord with those records; or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examinatlon to whlch attention sho*Jld be drawn in this report in order to enable a proper understanding of the accounts to be reached. J LLl,I Sarah Helliwell ACA FCCA FMAAT Cresswells 12 Market Street Hebden Bridge West Yorkshire HX7 6AD Date.. 3010712026 Page 5
CALDER COMMUNrrY CARES STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST OCTOBER 2025 Unrestricted funds Restricted funds Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 119 161 22,416 141,577 EXPENDrruRE ON Charltable actlvltles General Vouchers Scheme Kbdfest Chatty Crochet Healthy Holidays Lionesses of the Valley Co-op HBCA Meadow Bottom Calderdale Active 93,247 5,910 944 250 2,373 680 93,247 5,910 944 250 2,373 680 9,705 83 300 9,705 83 300 Total 113 492 NET INCOME Translers between funds 15,757 644 12,328 644 28,085 Net movement In funds TOTAL FUNDS CARRIED FORWARD The notes form part of these financial statements Page 6
CALDER COMMUNrrY CARES BALANCE SHEEY 31ST OCTOBER 2025 Unrestrirted Restrirted funds fiJnds Total fijnds Notes FfxED ASSETS Tanglble assets 701 701 CURRENT ASSETS Debtors Cash at bank and in hand 8,601 8.601 20,838 11,684 32,522 CREDrroRS Amounts falllng due within one year (5,138) (5,138) CURRENT ASSErs TOTAL ASSETS LESS CURREiir LIABILMES 16.401 11.684 28,085 NEf ASSErs FUNDS Unrestricted fijnds Restricted fvnds 16,401 TOTAL FUNDS The financlal statements were approved by the Board of Tru5tee5 and authorlsed for Issue on 2&.. .................. and were signed on its behalf by: Mr J Campb The notes fomi part of these finanoal s&itements Page 7
CALDER COMMUNITY CARES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025 ACCOUNTING POUCIES Basls of preparlng the flnanclal statements The financial statements of the charityi which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charlties: Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective I lanuary 2019),, Finaneial Reporting Standard 102 The Finanaal Reporting Standard applicable in the UK and Republic of Ireland. and the ChatIeS Act 2011. The financial statements have been prepared under the hlstorical cost convention. Income All income 15 recognised in the Statement of Financial Activities once the charity has entitlement to the funds, It is probable that the income wlll be reiVed and the amount can be measured reliably. Expenditur• Liabilities are recognised as expendbture as soon as there is a legal or tt)nstructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expendlture is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tanglble flxed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useftjl life. Fixtures and flttings Computer equipment 20Wo on reducing balan over 3 years Taxation The charity is exempt from tax on its charitsble attivities. Fund accounting unStnCted ftjnds can be used In accordan with the charltable objectives at the discretlon of the trustee5. Restrirted fijnds can only be used for particular restricted purposes within the objects of the charity. Restrittions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Hire purchase and leaslng MMItMents Rentals paid under operating leases are charged to the Statement of Financial Artivities on a straight line basis over the period of the lease. TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefts for the year ended 31st Ortober 2025. Trustees. expenses There were no trustees, expenses paid for the year ended 31st October 2025. Page 8 continued...
CALDER COMMUNITY CARES NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDED 31sr ocroBER 2025 TANGIBLE FIXED ASSETS Fixtures and fittings Computer equipment Tota15 COST Additions 561 379 940 DEPRECIATION Charge for year 113 126 239 NET BOOK VALUE At 31st October 2025 448 253 701 DEBTORS Amounts falling due within one year: Prepayments and accrued income Amounts falling due after more than one year: Other debtors Aggregate amounts CREDThORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 2.134 MOVEMENT IN FUNDS Net movement In funds Transfers between funds At 31.10.25 Unrestricted funds General fund Donatlons KIDFEST Lionesses of the Valley 12,462 3,834 105 12,462 3,834 105 644 15,757 644 16,401 Restrlcted funds CD-OP Calderdale Active CMBC Grant Ziffit Foodbank Colltex Ukraine 4,509 644 1,351 1,932 600 3,066 226 4,509 (644) 1,351 1,932 600 3,066 226 644 TOTAL FUNDS Page 9 continued...
CALDER COMMUNITY CARES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST OCTOBER 2025 MOVEMENT IN FUNDS- contlnu•d Net movement in funds. included in the above are as foll.ows- Incoming resources Resources expended Movement In funds Unrestrlctad funds General fund Donations KIDFEST Lionesses of the Valley Healthy Holidays 112,236 3,834 1,049 {99,774) 12,462 3,834 105 (644) (944) (644) 119, 161 {103,4041 15,757 Restricted funds Co-op HBCA Calderdale Active CMBC Grant Ziffit Foodbank Colltex Ukraine 14.214 83 944 1,351 1,932 600 3,066 226 19,705) 183) {300) 4,509 644 1,351 1,932 600 3,066 226 TOTAL FUNDS 141 577 113 492) RELATED PARTY DISCLOSURES There were no related party transaction5 for the year ended 31st October 2025. Page 10
CALDER COMMUNrrY CARES DETAILED STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31ST OCTOBER 2025 INCOME AND ENDOWMENTS Donations and legacles Glfts Donations Grants 84,378 47,885 141 577 Total Incoming resources 141,577 EXPENDITURE Charltable actlvltles Wages Social security Other operating leases Rates and water Insuran Telephone Postage and stationery Advertising Sundries Repairs and maintenan Cleaning Computer paIrS & maintenante Room hire House essentials & appliances Subscriptions Employee & volunteer expenses Event costs Bank charges Depreciation of tangible fixed assets 51,748 3.647 13,500 561 801 374 678 265 434 722 1,141 4,164 1.781 320 1.909 9.581 5,866 1,701 239 99,432 Support costs Finance Interest payable 19 Governance costs Accountancy and legal fees Total resoijrces expended 113 492 Nat income This page does not form part of the statutory flnanclal statements Page 11
CALDER COMMUNITY CARES In Memorlam Mr Andrew Hinton Reflecting on the work of our former Financial Director Mr Andrew Hinton (deceased) reminds me of how we flrst met when the pandemic struck and how, as a retired cost accountant, he staunchly supported us by introducing the WYCAS accounting system and the tireless work he did when we transferred our accounts to the Xero system etc. He always pretended to be a taciturn 'grump' but in reality was a tireless SUPPOrter of all the work we did with CCC and an enormous help setting up our accounting systems for both Calder Community Cares and then our shop Calder Community Kindness. He wlll always be sorely missed, but we are so proud to attach his name to the vitally important work of our much needed Crisis Voucher Scheme and to the small grant scheme for local organisations supporting food poverty in our aa. Rest in Peace Andyi you will always be remembered as a gentle glant of a man who will always be respected by trustees present and past. Saffron Wylde Saffron Wylde was a formidable lady who ran a local micro-company and had extensive experience supportlng oryanisatlons to move from a 'disrupted state, across public, private and charity sectors. As a Chartered Management Consultant, Saffron freely gave her time to CCC to guide the Trustees through the Charity Commlssion reglstration process, advising on an appropriate structure, as well as governance and procedural matters. She was a genulnely fantastlc lady who Just wanted to do what she could to make things that little brighter for everyone. She will be missed. This page does not form port of the statutory financial statements Page 12