``` 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 ```