REGISTERED CHARITY NUMBER: 225829
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 5 April 2024
for
Helping Hands Halifax
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ
Helping Hands Halifax
Contents of the Financial Statements
for the Year Ended 5 April 2024
|
Page |
Report of the Trustees |
1 to 3 |
Independent Examiner's Report |
4 |
Statement of Financial Activities |
5 |
Balance Sheet |
6 |
Notes to the Financial Statements |
7 to 11 |
Detailed Statement of Financial Activities |
12 |
Helping Hands Halifax
Report of the Trustees for the Year Ended 5 April 2024
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended5April2024. The
trusteeshaveadoptedtheprovisionsof AccountingandReportingbyCharities:Statementof Recommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicablein the
UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The charity is established to :
(a)provideandassistinprovidingfacilitiesforthewelfare,education,trainingandtreatmentofsufferers 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.
Thestrategyemployedtoachievethecharity'sobjectivesistoprovideaneffectiveservicetocentreattendees, to
promotelearning,socialinteractionandconfidencebuildinginasafe,friendly,stimulatingand challenging
environment.Inprovidingthisservice,thetrusteeshaveregardtopublicbenefitguidanceissuedbythe Charity
Commission.
The charityis heavily reliant on the activitiesof numerous unpaid volunteerswho work in the shop which sells donated
clothing and goods.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Theattendeesenjoyedvariousprojectsandactivitiesatthecentre.Someexternalvisitsandexerciseclasses have
resumed since the pandemic but the number of attendees has reduced.
The shop made a net profit of £20,171 during the year (2023 £17,380)
No funds were raised through fundraising activities in either this year or the previous year.
At end of 2023 the trustees took the difficult decision to close the centre as reduced attendancenumbers meant that it
wasconsiderednolongerfinanciallyviabletoprovidethelevelofserviceandactivitiesrequiredbythe service
users.The centre closed at the end of March 2024.
Thetrusteesalsoagreedtotransferalloftheassetsofthecharity(includingthebuildingsandthecontentsof the
charity shop) to another local charity who carries out similar services. Some of the centre users now attend their centre
and two members of staff have also gone to work there.
Thecharityshophascontinuedtooperateasusualtoensurethatthiscanbepassedtotheothercharityas an
operating concern. However, the trustees are keeping this under review.
The transfer of assets is being dealt with by solicitors and it is hoped that it will be finalised in the coming months.
Page 1
Helping Hands Halifax
Report of the Trustees for the Year Ended 5 April 2024
FINANCIAL REVIEW
Financial position
The principalsources of funding for the charityhave been from the charityshop in Halifax and the attendancefees and
the income received is in line with objectives set.
During the year expenditure has exceeded income by £20,526 (2023 net loss £17,365).
The total funds of the charityhave decreasedfrom £71,311to £50,785.Free reserves at 5 April 2024, after accounting
for reserves represented by fixed assets were £33,751 (2023 - £54,277).There are no restricted funds.
Thetrusteeshaveestablishedalevelofreserves(thatisthosefundsthatarefreelyavailable)thatthecharity should
have.Thereservesarerequiredtooperateandmeetthecharity'sobjectivesandenablethecharitytomeetits costs
until the transfer of the charity's assets.
The accountsincludean accrualof £10450in wagesin respectof redundancycostfor the centremanagerwho left in
April 2024 following the closure of the centre.
AnysurplusfundsareheldondepositwithUKbanksasshortterminvestmentsasitislikelythatthesefundswill be
required in the near future.
FUTURE PLANS
Followingthedecisiontoclosethecentreanditssubsequentclosureon31March2024,thetrusteesalsoagreed to
transferalloftheassetsofthecharitytoanotherlocalcharitywhocarriesoutsimilarservices.Someofthe centre
users now attendtheircentreandtwo membersof staffhave alsogone to work there.The trusteesare continuing to
work with the solicitors to facilitate the transfer of assets as soon as possible.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
ThecharityisgovernedbyitsconstitutiondatedNovember1963asamendedon30September1998andis an
unincorporated association.
The charityis managedand overseen by the trustees,who are appointedby the members. Membershipis available to
allpeoplewithCerebralPalsyandotherdisabledpeople,parents,or thosehavingcareof andthoseinterestedin the
welfare of disabled people.
The committee is to be made up of a minimum of three members 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 trusteesandcommitteemembersmakedecisionsregardingstrategicmatters.Decisionsregardingthedayto day
runningofthecharityaremadebythecentremanagerMsKCollier.Remunerationofthecharity'sstaffisset by
reference to market rates.
The trustees act as custodian trustees of the property at 57 Pellon Lane and the charity shop at 9 Northgate.
The trusteeshave conducteda review of the major risks to which the managementis exposedand systemshave been
establishedto mitigatethose risks. Internalrisks are minimisedby the implementationof proceduresfor authorisation
ofalltransactionsandprojectsandtoensureconsistentqualityofdeliveryofallaspectsofthe charity.These
procedures are periodicallyreviewed to ensure that they still meet the needs of the charity.Externalrisks relate mainly
to generaleconomicconditionswhich affectthe level of spendingin the charityshop and and on attendancefees and
donations.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
225829
Page 2
Helping Hands Halifax
Report of the Trustees for the Year Ended 5 April 2024
Principal address
57 Pellon Lane
Halifax
HX1 5SP
Trustees
S Shacklock
M Pickles
J P Knox
Independent Examiner
Tracy A Kelliher ACA
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ
Approved by order of the board of trustees on 4 February 2025 and signed on its behalf by:
S Shacklock - Trustee
Page 3
Independent Examiner's Report to the Trustees of Helping Hands Halifax
Independent examiner's report to the trustees of Helping Hands Halifax
IreporttothecharitytrusteesonmyexaminationoftheaccountsofHelpingHandsHalifax(theTrust)forthe year
ended 5 April 2024.
Responsibilities and basis of report
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
I reportin respectof my examinationof theTrust'saccountscarriedoutunderSection145of theActandin carrying
out my examinationI have followedall applicableDirectionsgiven by the CharityCommissionunderSection 145(5)(b)
of the Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomaterialmattershavecometomyattentioninconnection with
the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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.
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Tracy A Kelliher ACA
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HX1 2EQ
Date: .............................................
Page 4
Helping Hands Halifax
Statement of Financial Activities
for the Year Ended 5 April 2024
5.4.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,258
Other trading activities
2
89,370
Investment income
3
540
Total
91,168
EXPENDITURE ON
Raising funds
31,150
Charitable activities
General
80,544
Total
111,694
NET INCOME/(EXPENDITURE)
(20,526)
RECONCILIATION OF FUNDS
Total funds brought forward
71,311
TOTAL FUNDS CARRIED FORWARD
50,785 |
5.4.23
Total
funds
£
1,552
78,464
116
80,132
27,759
69,738
97,497
(17,365)
88,676
71,311 |
|
|
The notes form part of these financial statements
Page 5
Helping Hands Halifax
Balance Sheet
5 April 2024
5.4.24
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
17,034
CURRENT ASSETS
Debtors
8
4,236
Cash at bank and in hand
42,335
46,571
CREDITORS
Amounts falling due within one year
9
(12,820)
NET CURRENT ASSETS
33,751
TOTAL ASSETS LESS CURRENT LIABILITIES
50,785
NET ASSETS
50,785
FUNDS
10
Unrestricted funds
50,785
TOTAL FUNDS
50,785 |
5.4.23
Total
funds
£
17,034
4,769
50,823
55,592
(1,315)
54,277
71,311
71,311
71,311
71,311 |
|
|
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon4February2025 and
were signed on its behalf by:
S Shacklock - Trustee
The notes form part of these financial statements
Page 6
Helping Hands Halifax
Notes to the Financial Statements for the Year Ended 5 April 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statementof FinancialActivitiesonce the charityhas entitlementto the funds, it
is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccruals basis
andhasbeenclassifiedunderheadingsthataggregateallcostrelatedto thecategory.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.
Tangible fixed assets
Depreciationis providedat the followingannualratesin order to write off each assetover its estimated useful
life.
Fixtures and fittings
- 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions 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 leasing commitments
Rentalspaidunderoperatingleases are chargedto the Statementof FinancialActivitieson a straightline basis
over the period of the lease.
Pension costs and other post-retirement benefits
Thecharityoperatesadefinedcontributionpensionscheme.Contributionspayabletothecharity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 7
Helping Hands Halifax
Notes to the Financial Statements - continued
for the Year Ended 5 April 2024
2. OTHER TRADING ACTIVITIES
OTHER TRADING ACTIVITIES |
|
|
Shop income
Attendance fees
INVESTMENT INCOME
Deposit account interest |
5.4.24
£
51,321
38,049
89,370
5.4.24
£
540 |
5.4.23
£
45,139
33,325 |
|
|
78,464 |
|
|
5.4.23
£
116 |
3. INVESTMENT INCOME
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees'remunerationor other benefitsfor the year ended 5 April 2024 nor for the year ended
5 April 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 5 April 2024 nor for the year ended 5 April 2023.
5. STAFF COSTS
Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Centre employees
Shop employees |
5.4.24
£
84,512
1,596
86,108
5.4.24
3
2
5 |
5.4.23
£
72,926
1,220 |
|
|
74,146 |
|
|
5.4.23
3
2
5 |
No employees received emoluments in excess of £60,000.
continued...
Page 8
Helping Hands Halifax
Notes to the Financial Statements - continued for the Year Ended 5 April 2024
6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
INCOME AND ENDOWMENTS FROM
Donations and legacies
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
General
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
TANGIBLE FIXED ASSETS
Freehold
property
£
COST
At 6 April 2023 and 5 April 2024
17,034
DEPRECIATION
At 6 April 2023 and 5 April 2024
-
NET BOOK VALUE
At 5 April 2024
17,034
At 5 April 2023
17,034 |
Unrestricted
fund
£
1,552
78,464
116
80,132
27,759
69,738
97,497
(17,365)
88,676
71,311
Fixtures
and
fittings
Totals
£
£
2,177
19,211
2,177
2,177
-
17,034
-
17,034 |
|
|
7. TANGIBLE FIXED ASSETS
The trusteeshave adoptedan accountingpolicyof not depreciatingthe freeholdproperties.Theproperties are
includedintheaccountsathistoricalcostandtheresidualvalueattheendoftheremaininguseful life
(currentlyestimatedtobe25years)isexpectedtobeconsiderablyhigherthanoriginalcost.This accounting
policy will be reviewed regularly by the trustees.
continued...
Page 9
Helping Hands Halifax
Notes to the Financial Statements - continued
for the Year Ended 5 April 2024
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
10.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS |
5.4.24
5.4.23
£
£
2,614
3,109
1,622
1,660
4,236
4,769
5.4.24
5.4.23
£
£
-
1
1,106
585
11,714
729
12,820
1,315
Net
movement
At
At 6.4.23
in funds
5.4.24
£
£
£
71,311
(20,526)
50,785
71,311
(20,526)
50,785
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
91,168
(111,694)
(20,526)
91,168
(111,694)
(20,526)
Net
movement
At
At 6.4.22
in funds
5.4.23
£
£
£
88,676
(17,365)
71,311
88,676
(17,365)
71,311 |
|
|
continued...
Page 10
Helping Hands Halifax
Notes to the Financial Statements - continued
for the Year Ended 5 April 2024
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
80,132 |
(97,497) |
(17,365) |
TOTAL FUNDS |
80,132 |
(97,497) |
(17,365) |
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 5 April 2024.
Page 11
Helping Hands Halifax
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Other trading activities
Shop income
Attendance fees
Investment income
Deposit account interest
Total incoming resources
EXPENDITURE
Other trading activities
Wages
Pensions
Other operating leases
Water and insurance
Light and heat
Charitable activities
Wages
Pensions
Water and insurance
Repairs and renewals
Light and heat
Telephone
Legal and professional
Other office costs
Redundancy costs
Fixtures and fittings
Total resources expended
Net expenditure |
Detailed Statement of Financial Activities
for the Year Ended 5 April 2024 |
5.4.24
£
1,258
51,321
38,049
89,370
540
91,168
28,209
492
1,518
596
335
31,150
56,303
1,104
3,213
2,243
2,130
1,428
1,716
1,957
10,450
-
80,544
111,694
(20,526) |
5.4.23
£
1,552
45,139
33,325
78,464
116
80,132
25,360
442
1,125
536
296
27,759
47,566
778
3,061
12,852
1,578
1,119
1,017
1,634
-
133
69,738
97,497
(17,365) |
|
|
|
|
This page does not form part of the statutory financial statements
Page 12