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2023-03-31-accounts

Contents
Page
Charity
Information
Chair's Introduction
Trustees'
Report.
Independent
Auditor's
Report .
Statement
of Financial
Activities.
Balance Sheet. 12
Statement
of Cash Flows
13
Notes to the Financial Statements 14


Incorporating
Inco

me and

Expenditure
Account)
Note Unrestricted
Funds
Restricted
Funds
Total Funds
2023
Total Funds
2022
As re-stated
Income from:
Donations
and legacies
41,938 1,110 43,048 79,812
Charitable
activities
2,422,117 711,984 3,134,101 3,103,246
Investments 18,446 18,446 71
Other trading
activities
404,621 404,621 377,065
Total Income 2,887,122 713,094 3,600,216 3,560,194
Expenditure
on:
Raising funds 649,465 649,465 546,267
Charitable
activities
2 177510 572 569 2 750 079 2 241 988
Total expenditure 2,826,975 572,569 3,399,544 2,788,255
Net income and net
movement
in funds
10 60,147 140,525 200,672 771,939
Reconciliation
offunds:
Total funds brought
forward
17/18 1,655,504 780,949 2,436,453 1,664,514
Total funds carried
forward
17/18 1,715,651 921,474 2,637,125 2,436,453

2023 2022
Note f.
Fixed assets
Tangible assets 13 1 142 016 1 154 358
1 142 016 1 154 358
Current assets
Stock 2,098 2,664
Debtors 14 321,419 508,031
Cash at bank and in hand 1 587 559 1 162 391
1,911,076 1,673,086
Creditors:
amounts
falling due
within
one
ear
15 415967 390991
Net current assets 1495 109 1 282 095
Total net assets 2 637 125 2 436 453
Charity funds
Restricted
funds
17/18 921,474 780,949
Unrestricted
funds
17/18 1 715651 1 655 504
Total funds 17/18 2 637 125 2 436 453

Statement
of Cash F
lows for the Year E nded 31 March 202 3
Note 2023 2022
Cash flows from operating activities
Net cash provided
by operating
activities 23 538,483 211,040
Cash Flows from investing activities:
Investment
income
18,446 71
Purchase
of tangible
fixed assets
(131,761) (42,968)
Net cash used in investing activities (113,315) (42,897)
Change
in cash and cash equivalents
in the year 425,168 168,143
Cash and cash equivalents
at the beginning
ofthe year
1,162,391 994,248
Cash and cash equivalents at the end ofthe year 1,587,559 1,162,391

.
In
come from Donations
Unrestricted Restricted
funds funds Total funds
2023 2023 2023
f. f.
Individual and Corporate 28,247 1,110 29,357
Gift Aid 13691 13691
Total 41 938 1 110 43 048
Unrestricted Restricted
funds funds Total funds
2022 2022 2022
f.
Individual and Corporate 65,388 65,388
Gift Aid 14424 14424
Total 79 812 79812

Unrestricted Restricted
funds funds Total funds
2023 2023 2023
f.
Central services 372 372
Children, young people 5families 125,338 630,191 755,529
Recycling and reuse 232,705 232,705
Training 2,063,702 2,063,702
Health 81 793 81 793
Total 2 422 117 711984 3 134 101
Unrestricted Restricted
funds funds Total funds
2022 2022 2022
f.
Central services 21,546 23,918 45,464
Children, young people S.families 243,194 598,830 842,024
Recycling and reuse 217,473 217,473
Training 1,725,155 62,750 1,787,905
Health 164 653 45 727 210 380
Total 2 372 021 731 225 3 103 246
5. Investment Income
2023 2022
f.
Bank and other interest receivable 18446 71
6.
Other trading
activities
2023 2022
f. f.
Buildin and Services 404 621 377 065

.
Expenditure
on raising funds
2023 2022
E
As
restated
Brian 3ackson House 295,084 272,876
3o Cox House 75,652 61,380
Income Generation 61,787 31,898
Pass it on 216,942 180,113
Total 649 465 546 267

.
Expenditure
o
n c h aritable activities
Unrestricted Restricted
funds funds Total funds
2023 2023 2023
E
Contact
B3H
48,649 48,649
DAPP B3H 140,242 140,242
Reducing
Parental
Conflict 1,071 1,071
Contact SY 48,870 48,870
Police Commissioning Grant 92,469 92,469
Thriving
Kirklees
185,123 185,123
Community
Anchor
56,249 56,249
DSG Huddersfield 7,756 7,756
Befriending
Community
Connections 81,703 81,703
Hardship
Fund —Batley
1,400 1,400
Hardship
Fund —Birkenshaw
550 550
BBO Hopeful
Families
147,319 147,319
B3CVision House 710,884 710,884
B3H Wellington
House
701,121 701,121
Su
ort and
overnance
costs note 9 526 673 526 673
Total 2 177510 572 569 2 750 079
Unrestricted Restricted
funds funds Total funds
2022 2022 2022
E E E
As As
As restated restated restated
Contact
B3H
65,639 65,639
DAPP B3H 135,368 135,368
Reducing
Parental
Conflict 1,336 1,336
Contact SY 37,051 37,051
Police Commissioning Grant 21,164 35,317 56,481
Thriving
Kirklees
56,134 105,210 161,344
Community
Anchor
8,554 34,218 42,772
DSG Huddersfield 3,201 3,201
Befriending
Community
Connections 14,314 65,211 79,525
Hardship
Fund —Batley
575 575
Hardship
Fund —Birkenshaw
525 525
BBO Hopeful
Families
57,352 58,331 115,683
B3CVision House 505,306 505,306
B3H Wellington
House
579,986 579,986
Su
ort and
overnance
costs note 9 457 187 457 187
Total 2 086 309 302 588 2 241 988

.
Support and governance
costs
2023 2022
f. f.
As restated
Core 329,563 273,733
Finance 126,086 119,915
HR 58,724 51,311
Governance 12 300 12 228
526 673 457 187

Net income for t he year is stated after charging:
2023
f.
2022f
Depreciation 139,435 118,316
Auditor's
remuneration
—Audit services 11,550 11,000
—Accountants
0 eratin
rent
preparation
a ments
1,500
82 515
79 185
11.
Staff costs
2023 2022
f.
Wages and salaries 2,045,339 1,699,552
Social security costs 144,750 114,784
Pension costs 123 329 70 916
2 313418 1 885 252

3.
Tangible fixed ass
ets
Freehold 5.
long Ongoing Fixtures L
Leasehold property Office Motor
property improvements Equipment vehicles Total
f. f.
Cost or valuation
At 1 April 2022 439,826 1,713,767 358,897 67,737 2,580,227
Additions 38,628 93,133 131,761
Dis osals 2 340 12 665 7 182 22 187
At 31 March 2023 437 486 1 739 730 444 848 67 737 2 689901
Depreciation
At 1 April 2022 25,080 1,053,073 283,539 64,177 1,425,869
Charge for the year 3,336 89,235 43,304 3,560 139,435
Eliminated
on dis osals
12 665 4 854 17519
At 31 March 2023 28 416 1 129643 321 989 67 737 1 547 785
Net book value
at 31 March 2023 409 070 610087 122 859 1 142 016
Net book value
at 31 March 2022 414 746 660 694 75 358 3 560 1 154 358

2023 2022
f.
Trade debtors 109,569 233,006
Prepayments and accrued income 207,883 269,928
Other debtors 3 967 5 097
321,419 508,031
5. Creditors: amounts falling due within one year
2023 2022
f.
Trade creditors 59,347 59,197
Accruals 87,116 83,084
Deferred
income (note 16)
196,746 161,802
Taxation
and
social security 36,940 53,422
Other creditors 35818 33496
415967 390991

2023 2022
f.
At 1 April 2022 161,802 539,299
Amount released to income (161,802) (539,299)
Amount deferred in the year 196746 161802
At 31 March 2023 196746 161802

Notes to the Financi al St atements
for the ye ar Ended 31 March 20 23
17.
Funds
At 31
For the year ended
31March 2023
At 1April
2022
Income Expenditure Transfers March
2023
E E E
Restricted funds
Capital projects 353,062 353,062
Hopeful
Families
26,175 162,725 (147,319) 41,581
Befriending 58,605 (32,341) 26,264
National
Lottery Community
Fund 240,000 (49,362) 190,639
Community
Anchor
59,588 81,793 (56,249) 85,132
Thriving
Kirklees
23,055 219,673 (185,123) 57,605
Police Commissioning 2,083 247,793 (92,469) 157,407
Other 18381 1 110 9 706 9 785
Total restricted funds 780 949 713094 572 569 921 474
Unrestricted
funds
1 655 504 2 887 122 2 826 975 1 715651
Total funds 2 436 453 3 600 216 3 399 544 2 637 125
At 31
For the year ended
31March 2022
At 1April
2021
E
Income
E
Expenditure
E
Transfers
f
March
2022f
Restricted funds
Capital projects 392,423 (39,361) 353,062
Hopeful
Families
151,658 (125,483) 26,175
Befriending 58,605 58,605
National
Lottery Community
Fund 240,000 240,000
Community
Anchor
82,651 (23,063) 59,588
Thriving
Kirklees
173,826 (150,771) 23,055
Police Commissioning 5,000 (2,917) 2,083
Other 19485 354 750 18381
Total restricted funds 392 423 731 225 302 588 40 111 780 949
Unrestricted
funds
1 272 091 2 828 969 2 485 667 40 111 1 655 504
Total funds 1 664 514 3 560 194 2 788 255 2 436 453

nalysis of net assets between funds —current
period
Unrestricted Restricted
funds funds Total funds
2023 2023 2023
Tangible fixed assets 826,986 315,030 1,142,016
Net current assets 888,665 606,444 1,495,109
Total 1 715651 921 474 2 637 125
nalysis of net assets between funds —previous period
Unrestricted Restricted
funds funds Total funds
2022f 2022
f
2022
f
Tangible fixed assets 801,296 353,062 1,154,358
Net current assets 854 208 427 887 1 282 095
Total 1 655 504 780 949 2 436 453

perating
le
as es as follows:
2023 2022
f. f.
No later than 1year 66,736 1,332
Later than 1 year and not later than 5 years 175,947 37,500
In more than 5 ears 284 675
242 683 323 507

3.
Net cash provi
ded
by operati
ng
a
ctivities
2023 2022
Net movement
in funds
200,672 771,939
Depreciation
charges
139,435 118,316
Decrease
in investments
900
Loss on the sale of fixed assets 4,668
Income from investments (18,446) (71)
Decrease / (Increase) in debtors 186,612 (266,189)
Decrease
in stock
566 242
Increase / (Decrease) in creditors 24,976 (414,097)
538,483 211,040
he charity
had no debt
in the current or prior year.
4.
Statement of Financial Activities
year ending 31March 2022
(Including Income and Expenditure Account) for t
Total Funds
2022
As restated
Income from:
Donations
and legacies
79,812 79,812
Charitable
activities
2,372,021 731,225 3,103,246
Investments 71 71
Other trading
activities
377,065 377,065
Total Income 2,828,969 731,225 3,560,194
Expenditure
on:
Raising funds 546,267 546,267
Charitable
activities
1 939400 302 588 2 241 988
Total expenditure 2,485,667 302,588 2,788,255
Net income / (expenditure) 343,302 428,637 771,939
Transfer
between
funds
40,111 (40,111)
Net movement
in funds
383,413 388,526 771,939
Reconciliation
offunds:
Total funds
brought
forward
1,272,091 392,423 1,664,514
Total funds carried
forward
1,655,504 780,949 2,436,453