**CHARITY REGISTRATION NUMBER: 225829** ## **HELPING HANDS HALIFAX** **UNAUDITED FINANCIAL STATEMENTS 5 APRIL 2022** ## **HELPING HANDS HALIFAX** ## **FINANCIAL STATEMENTS** ## **YEAR ENDED 5 APRIL 2022** ||**PAGE**| |---|---| |Trustees' annual report|**1**| |Independent examiner's report to the trustees|**4**| |Statement of financial activities|**5**| |Statement of financial position|**6**| |Notes to the financial statements|**7**| |**The following pages do not form part of the financial statements**|| |Detailed statement of financial activities|**16**| |Notes to the detailed statement of financial activities|**17**| ## **HELPING HANDS HALIFAX** ## **TRUSTEES' ANNUAL REPORT** ## **YEAR ENDED 5 APRIL 2022** The trustees present their report and the unaudited financial statements of the charity for the year ended 5 April 2022. ## **Reference and administrative details** |**Registered charity name**|Helping Hands Halifax|| |---|---|---| |**Charity registration number**|225829|| |**Principal office**|57 Pellon Lane|| ||Halifax|| ||HX1 5SP|| |**The Trustees**|B Melia|| ||P Grant|| |**The Committee**|Dr A Buck (Chair)|| ||B Melia|| ||L Buck|| ||M Pickles (Vice-chair)|| ||D Grant|Resigned 2 February 2022| ||P Grant|Resigned 2 February 2022| ||S Shacklock|Appointed 2 February 2022| |**Secretary**|B Melia|| |**Treasurer**|S Shacklock|| |**INDEPENDENT EXAMINER**|T A Kelliher ACA|| ||Enigma Accountants Ltd|| ||Croft Myl|| ||West Parade|| ||Halifax|| ||HX1 2EQ|| **- 1 -** ## **HELPING HANDS HALIFAX** ## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **Structure, governance and management** The charity is governed by its constitution dated November 1963 as amended on 30 September 1998 and is an unincorporated association. The charity is managed and overseen by the trustees appointed by the members. Membership is available to all people with Cerebral Palsy and other disabled people, parents, or those having care of and those interested in the welfare of disabled people. The committee is to be made up of a minimum of three members, the Executive Committee made up of the Chairman, Honorary Treasurer and the Honorary Secretary, and a maximum of ten members. The Committee are to be appointed at Annual General Meetings by existing members. Trustees are supplied with information detailing their role as a trustee and their responsibilities. The trustees and committee members make decisions regarding strategic matters. Decisions regarding the day-to-day running of the charity are made by the centre manager Ms K Collier. Remuneration of the charity's staff is set by reference to market rates. The trustees act as custodian trustees of the property at 57 Pellon Lane and the shop in Halifax town centre (9 Northgate). The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all aspects of the charity. These procedure are periodically reviewed to ensure that they still meet the needs of the charity. External risks relate mainly to general economic conditions which affect the level of spending in the charity shop and on attendance fees and donations. ## **Objectives and activities** The charity is established :- (a) to provide and assist in providing facilities for the welfare, education, training and treatment of sufferers from Cerebral Palsy and its allied conditions, and (b) to make grants in relief of poverty to sufferers from Cerebral Palsy, their parents and those caring for them The strategy employed to achieve the charity's objectives is to is to provide an effective service to centre attendees, to promote learning, social interaction and confidence building in a safe, friendly, stimulating and challenging environment. In providing this service, the trustees have regard to public benefit guidance issued by the Charity Commission. The charity is heavily reliant on the activities of numerous unpaid volunteers who work in the shop, which sells donated clothing and goods. **- 2 -** ## **HELPING HANDS HALIFAX** ## **TRUSTEES' ANNUAL REPORT** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **Achievements and performance** The attendees enjoyed various projects and activities at the centre but external visits and exercise classes continued to be somewhat curtailed due to COVID-19. The shop made a net profit of £23,481 during the year (2021 - £1,834 loss). The shop was able to be open throughout the year after being closed for approximately 5 months in the previous year due to COVID-19. Throughout the current and previous years no funds were raised through fundraising activities. ## **Financial review** During the year income has exceeded expenditure by £16,780 (2021 - £2,129 net expenditure). Shop income has recovered after being down last year due to the COVID 19 pandemic. Centre fees have remained at a reduced level as vulnerable service users have been slow to return to the centre. Expenses have decreased from £62,755 to £60,868, mainly due to a reduction in wages costs as the centre continued to operate on reduced staff. Income from attendance fees has decreased from £25,174 to £24,421. The total funds of the charity have increased from £71,897 to £88,677. Free reserves at 5 April 2022, after accounting for reserves represented by fixed assets were £71,510 (2021 - £54,686). There are no restricted funds. The trustees have established a level of reserves (that is those funds that are freely available) that the charity should have. The reserves are required to operate and meet the charity's objectives and enable the charity to continue as a going concern. The principal sources of funding for the charity is from the charity shop in Halifax and the attendance fees and the income received was in line with objectives set. Any surplus funds are put on deposit with UK banks as short-term investment as it is likely that these funds will be required in the near future. ## **Plans for future periods** The charity plans to continue providing emotional support and providing an effective service to centre attendees and to achieve, as far as possible, financial stability. The trustees' annual report was approved on 31 January 2023 and signed on behalf of the board of trustees by: B Melia Trustee **- 3 -** ## **HELPING HANDS HALIFAX** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HELPING HANDS HALIFAX** ## **YEAR ENDED 5 APRIL 2022** I report to the trustees on my examination of the financial statements of Helping Hands Halifax ('the charity') for the year ended 5 April 2022. ## **Responsibilities and basis of report** As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. T A Kelliher ACA Independent Examiner Enigma Accountants Ltd Croft Myl West Parade Halifax HX1 2EQ 31 January 2023 **- 4 -** ## **HELPING HANDS HALIFAX** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **YEAR ENDED 5 APRIL 2022** |||**2022**||2021| |---|---|---|---|---| |||**Unrestricted**||| |||**funds Total funds**||Total funds| ||**Note**|
**£**|**£**|£| |**Income and endowments**||||| |Donations and legacies|**4**|
**7,201**|**7,201**|16,070| |Other trading activities|**5**|
**70,441**|**70,441**|44,537| |Investment income|**6**|
**6**|**6**|19| |||**-------------------------------**|**-------------------------------**|-------------------------------| |**Total income**||**77,648**|**77,648**|60,626| |||**===============================**|**===============================**|===============================| |**Expenditure**||||| |Expenditure on raising funds:||||| |Costs of other trading activities|**7**|
**22,539**|**22,539**|21,197| |Expenditure on charitable activities|**8,9**|
**38,329**|**38,329**|41,558| |||**-------------------------------**|**-------------------------------**|-------------------------------| |**Total expenditure**||**60,868**|**60,868**|62,755| |||**===============================**|**===============================**|===============================| |||**-------------------------------**|**-------------------------------**|-------------------------------| |**Net income/(expenditure) and net movement in funds**||**16,780**|**16,780**|(2,129)| |||**===============================**|**===============================**|===============================| |**Reconciliation of funds**||||| |Total funds brought forward||**71,897**|**71,897**|74,026| |||**-------------------------------**|**-------------------------------**|-------------------------------| |**Total funds carried forward**||**88,677**|**88,677**|71,897| |||**===============================**|**===============================**|===============================| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. **The notes on pages 7 to 14 form part of these financial statements.** **- 5 -** ## **HELPING HANDS HALIFAX** ## **STATEMENT OF FINANCIAL POSITION** ## **5 APRIL 2022** |||**2022**||2021|| |---|---|---|---|---|---| ||**Note**|**£**|**£**|£|£| |**FIXED ASSETS**|||||| |Tangible fixed assets|**14**||**17,167**||17,211| |**CURRENT ASSETS**|||||| |Debtors|**15**|**4,029**||5,895|| |Cash at bank and in hand||**68,793**||51,545|| |||**-------------------------------**||-------------------------------|| |||**72,822**||57,440|| |**CREDITORS: amounts falling due**|||||| |**within one year**|**16**|**1,312**||2,754|| |||**-------------------------------**||-------------------------------|| |**NET CURRENT ASSETS**|||**71,510**||54,686| ||||**-------------------------------**||-------------------------------| |**TOTAL ASSETS LESS CURRENT**|||||| |**LIABILITIES**|||**88,677**||71,897| ||||**-------------------------------**||-------------------------------| |**NET ASSETS**|||**88,677**||71,897| ||||**===============================**||===============================| |**FUNDS OF THE CHARITY**|||||| |Unrestricted funds|||**88,677**||71,897| ||||**-------------------------------**||-------------------------------| |**Total charity funds**|**18**||**88,677**||71,897| ||||**===============================**||===============================| These financial statements were approved by the board of trustees and authorised for issue on 31 January 2023, and are signed on behalf of the board by: B Melia Trustee **The notes on pages 7 to 14 form part of these financial statements.** **- 6 -** **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **YEAR ENDED 5 APRIL 2022** ## **1. GENERAL INFORMATION** The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 57 Pellon Lane, Halifax, HX1 5SP. ## **2. STATEMENT OF COMPLIANCE** These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. ACCOUNTING POLICIES** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Going concern** There are no material uncertainties about the charity's ability to continue. ## **Judgements and key sources of estimation uncertainty** The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are not considered to be any key judgments or estimates. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. **- 7 -** **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. - income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. - expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. **- 8 -** **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **Operating leases** Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. ## **Tangible assets** Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. ## **Depreciation** Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows: Fixtures and fittings - 25% reducing balance ## **Impairment of fixed assets** A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. ## **Financial instruments** The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **Defined contribution plans** Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. **- 9 -** **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **3. ACCOUNTING POLICIES** _**(continued)**_ ## **Defined contribution plans** _**(continued)**_ When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. ## **4. DONATIONS AND LEGACIES** ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---| ||**Funds**|**2022**|Funds|2021| ||£|**£**|£|£| |**DONATIONS**||||| |Donations|**437**|**437**|736|736| |**GRANTS**||||| |Grants receivable|**6,764**|**6,764**|15,334|15,334| ||**--------------------------**|**--------------------------**|-------------------------------|-------------------------------| ||**7,201**|**7,201**|16,070|16,070| ||**==========================**|**==========================**|===============================|===============================| |**OTHER TRADING ACTIVITIES**||||| ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| ||**Funds**|**2022**|Funds|2021| ||**£**|**£**|£|£| |Shop income|**46,020**|**46,020**|19,363|19,363| |Attendance fees|**24,421**|**24,421**|25,174|25,174| ||**-------------------------------**|**-------------------------------**|-------------------------------|-------------------------------| ||**70,441**|**70,441**|44,537|44,537| ||**===============================**|**===============================**|===============================|===============================| |**INVESTMENT INCOME**||||| ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| ||**Funds**|**2022**|Funds|2021| ||**£**|**£**|£|£| |Bank interest receivable|**6**|**6**|19|19| ||**================**|**================**|================|================| |**COSTS OF OTHER TRADING ACTIVITIES**||||| ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| ||**Funds**|**2022**|Funds|2021| ||**£**|**£**|£|£| |Costs of other trading activities - Shop||||| |costs|**22,539**|**22,539**|21,197|21,197| ||**===============================**|**===============================**|===============================|===============================| ## **5. OTHER TRADING ACTIVITIES** ## **6. INVESTMENT INCOME** ## **7. COSTS OF OTHER TRADING ACTIVITIES** **- 10 -** **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **8. EXPENDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE** ||**Unrestricted**|**Total Funds**|Unrestricted|Total Funds| |---|---|---|---|---| ||**Funds**|**2022**|Funds|2021| ||**£**|**£**|£|£| |Charitable activities|**37,765**|**37,765**|40,538|40,538| |Support costs|**564**|**564**|1,020|1,020| ||**-------------------------------**|**-------------------------------**|-------------------------------|-------------------------------| ||**38,329**|**38,329**|41,558|41,558| ||**===============================**|**===============================**|===============================|===============================| ## **9. EXPENDITURE ON CHARITABLE ACTIVITIES BY ACTIVITY TYPE** ||**Activities**|||| |---|---|---|---|---| ||**undertaken**|**Support**|**Total funds**|Total fund| ||**directly**|**costs**|**2022**|2021| ||**£**|**£**|**£**|£| |Charitable activities|**37,765**|**–**|**37,765**|40,538| |Governance costs|**–**|**564**|**564**|1,020| ||**-------------------------------**|**----------------**|**-------------------------------**|-------------------------------| ||**37,765**|**564**|**38,329**|41,558| ||**===============================**|**================**|**===============================**|===============================| ## **10. NET INCOME/(EXPENDITURE)** Net income/(expenditure) is stated after charging/(crediting): |Net income/(expenditure) is stated after charging/(crediting):||| |---|---|---| ||**2022**|2021| ||**£**|£| |Depreciation of tangible fixed assets|**44**|60| ||**================**|================| |**INDEPENDENT EXAMINATION FEES**||| ||**2022**|2021| ||**£**|£| |Fees payable to the independent examiner for:||| |Independent examination of the financial statements|**540**|560| |Other financial services|**–**|460| ||**----------------**|--------------------------| ||**540**|1,020| ||**================**|==========================| ## **11. INDEPENDENT EXAMINATION FEES** ## **12. STAFF COSTS** |The total staff costs and employee benefits for the reporting period are analysed as|The total staff costs and employee benefits for the reporting period are analysed as|follows:| |---|---|---| ||**2022**|2021| ||**£**|£| |Wages and salaries|**44,124**|49,839| |Employer contributions to pension plans|**803**|775| ||**-------------------------------**|-------------------------------| ||**44,927**|50,614| ||**===============================**|===============================| **- 11 -** **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **12. STAFF COSTS** _**(continued)**_ The average head count of employees during the year was 3 (2021: 4). No employee received employee benefits of more than £60,000 during the year (2021: Nil). ## **Key Management Personnel** The key management of the charity comprises the trustees and the centre manager. No remuneration or other benefits were paid to the trustees in this period or for the year ended 5 April 2021. The total employee benefits of the key management personnel of the charity were £21,408 (2021: £21,408). ## **13. TRUSTEE REMUNERATION AND EXPENSES** No remuneration or other benefits from employment with the charity or a related entity were received by the trustees. No trustee expenses have been incurred. ## **14. TANGIBLE FIXED ASSETS** ||Freehold|Fixtures and|| |---|---|---|---| ||property|fittings|**Total**| ||£|£|**£**| |**Cost**|||| |**At 6 April 2021 and 5 April 2022**|**17,034**|**2,177**|**19,211**| ||**===============================**|**==========================**|**===============================**| |**Depreciation**|||| |At 6 April 2021|**–**|**2,000**|**2,000**| |Charge for the year|**–**|**44**|**44**| ||**-------------------------------**|**--------------------------**|**-------------------------------**| |**At 5 April 2022**|**–**|**2,044**|**2,044**| ||**===============================**|**==========================**|**===============================**| |**Carrying amount**|||| |**At 5 April 2022**|**17,034**|**133**|**17,167**| ||**===============================**|**==========================**|**===============================**| |At 5 April 2021|17,034|177|17,211| ||===============================|==========================|===============================| The trustees have adopted an accounting policy of not depreciating the freehold properties. The properties are included in the accounts at historical cost and the residual value at the end of the remaining useful life (currently estimated to be 26 years) is expected to be considerably higher than original cost. This accounting policy will be reviewed regularly by the Trustees. **- 12 -** ## **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **15. DEBTORS** |**15.**|**DEBTORS**||| |---|---|---|---| |||**2022**|2021| |||**£**|£| ||Trade debtors|**2,457**|2,048| ||Prepayments and accrued income|**1,572**|3,847| |||**--------------------------**|--------------------------| |||**4,029**|5,895| |||**==========================**|==========================| |**16.**|**CREDITORS:** **amounts falling due within one year**||| |||**2022**|2021| |||**£**|£| ||Accruals and deferred income|**805**|2,288| ||Social security and other taxes|**507**|466| |||**--------------------------**|--------------------------| |||**1,312**|2,754| |||**==========================**|==========================| ## **17. PENSIONS AND OTHER POST RETIREMENT BENEFITS** ## **Defined contribution plans** The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £803 (2021: £775). ## **18. ANALYSIS OF CHARITABLE FUNDS** ## **Unrestricted funds** |||**At**|||**At**| |---|---|---|---|---|---| ||**6**|**April 2021**|**Income**|**Expenditure**|**5 April 2022**| |||**£**|**£**|**£**|**£**| |General funds||**71,897**|**77,648**|
**(60,868)**|
**88,677**| |||**===============================**|**===============================**|**===============================**|**===============================**| |||At|||At| ||6|April 2020|Income|Expenditure|5 April 2021| |||£|£|£|£| |General funds||74,026|60,626|
(62,755)|
71,897| |||===============================|===============================|===============================|===============================| **- 13 -** ## **HELPING HANDS HALIFAX** ## **NOTES TO THE FINANCIAL STATEMENTS** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ## **19. ANALYSIS OF NET ASSETS BETWEEN FUNDS** ||**Unrestricted**|**Total Funds**| |---|---|---| ||**Funds**|**2022**| ||**£**|**£**| |Tangible fixed assets|**17,167**|**17,167**| |Current assets|**72,822**|**72,822**| |Creditors less than 1 year|**(1,312)**|
**(1,312)**| ||**-------------------------------**|**-------------------------------**| |**Net assets**|**88,677**|**88,677**| ||**===============================**|**===============================**| ||Unrestricted|Total Funds| ||Funds|2021| ||£|£| |Tangible fixed assets|17,211|17,211| |Current assets|57,440|57,440| |Creditors less than 1 year|(2,754)|(2,754)| ||-------------------------------|-------------------------------| |**Net assets**|71,897|71,897| ||===============================|===============================| ## **20. RELATED PARTIES** There were no related party transactions for the current or prior year. **- 14 -** **HELPING HANDS HALIFAX** **MANAGEMENT INFORMATION** ## **YEAR ENDED 5 APRIL 2022** **The following pages do not form part of the financial statements.** **- 15 -** ## **HELPING HANDS HALIFAX** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** _**(continued)**_ ## **YEAR ENDED 5 APRIL 2022** ||**2022**|2021| |---|---|---| ||**£**|£| |**Income and endowments**||| |**Donations and legacies**||| |Donations|**437**|736| |Grants receivable|**6,764**|15,334| ||**--------------------------**|-------------------------------| ||**7,201**|16,070| ||**--------------------------**|-------------------------------| |**Other trading activities**||| |Shop income|**46,020**|19,363| |Attendance fees|**24,421**|25,174| ||**-------------------------------**|-------------------------------| ||**70,441**|44,537| ||**-------------------------------**|-------------------------------| |**Investment income**||| |Bank interest receivable|**6**|19| ||**----------------**|----------------| ||**-------------------------------**|-------------------------------| |**Total income**|**77,648**|60,626| ||**===============================**|===============================| **- 16 -** ## **HELPING HANDS HALIFAX** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES** ## **YEAR ENDED 5 APRIL 2022** |**Expenditure**||| |---|---|---| |**Costs of other trading activities**||| |Wages and salaries|**18,747**|17,326| |Pension costs|**361**|333| |Rent|**1,857**|1,546| |Rates and water|**761**|1,416| |Light and heat|**813**|576| ||**-------------------------------**|-------------------------------| ||**22,539**|21,197| ||**-------------------------------**|-------------------------------| |**Expenditure on charitable activities**||| |Wages and salaries|**25,377**|32,513| |Pension costs|**442**|442| |Rates and water|**2,736**|1,925| |Light and heat|**4,504**|1,479| |Other establishment|**1,795**|1,299| |Legal and professional fees|**989**|1,553| |Telephone|**1,057**|985| |Other office costs|**1,385**|1,303| |Depreciation|**44**|59| ||**-------------------------------**|-------------------------------| ||**38,329**|41,558| ||**-------------------------------**|-------------------------------| ||**-------------------------------**|-------------------------------| |**Total expenditure**|**60,868**|62,755| ||**===============================**|===============================| ||**-------------------------------**|-------------------------------| |**Net income/(expenditure)**|**16,780**|(2,129)| ||**===============================**|===============================| **- 17 -**