Registration Number: 01763241
Charity Number: 288125
Fresh Futures (NCC)
(a Company Limited by Guarantee)
Trustees. Report and Financial Statements
for the Year Ended 31 March 2024

Fresh Futures (NCC)
Contents
Page
Charity Information.
Chair's Intmdurtion.
Trustees, Report..........................................................................................................
Independent Auditor's Report .
io
Statement of Financial Artivities.................................................................................. 13
Balance Sheet........................................................................................................... 14
statement of Cash Flows............................................................................................ 15
Notes to the Financial Statements............................................................................... 16

Fresh Futures (NCC)
Reference and Administrative Details of the Charityi Its Trustees and Advisers
for the year ended 31 March 2024
Trustees
The trustees who served during the year were..
Dr Ira Laketic-Ljubojevic
Philip Longworth
Shakkela Ajaib-Latif
Paul Brockwell
Nigel Garrow
Malcolm Duncan
Gill Goodswen
Chris Hardern
Emma Reed
Gary Waterhouse
Chloe Frankish
David Wood
Lucy Jackson
Joanne Kiernan
Carole Ann Pattison
Chair
(resigned 9 July 2024)
{resigned 23 January 2024)
(resigned 13 June 2023}
{appointed 23 January 2024}
(appointed 20 July 20231
{appointed 14 November 2023 & resigned 30 July 20241
Honorary President
Barry Sheerman MP
Honorary Vice Pre5ident$
Dick Swindell
Alda Flowers
Sui Cheung
John Cashman
Dr Mike Sills
Company registered number
01763241
Charlty reglstered number
288125
Re9lStered offi
Brian Jackson House
New North Parade
Huddersfield
HDI 5JP
Company secretary
Shaista Ahmed (appointed 14 November 2023 & resigned 26 June 2024)
Mark Farmer
{appointed 26 June 20241
Auditor
Azets Audit Services Limited
12 King Street
Leeds
LSI 2HL
Bankers
National Westminster Bank
8 Market Place
Huddersfield
HDI 2AN

Fresh Futures (NCC)
Trustees. Report for the year ended 31 March 2024
Chair's Introduction
This year included the start of our 50th birthday celebrations, which continue through 2024. We
marked this In January with the significant step of relaunching the charity as Fresh Futures,
moving away from the National Children's Centre trading as Yorkshire Children's Centre which did
not adeqLJately describe the range of the charity's artivities. The relaunch has been highly successful
and has helped widen the range of partners and potential partners we work with.
The themes of last year continued through into 2023-2024. Funding for children and family services
remained challenging. The Trustees funded the Domestic Abuse Perpetrator work from reserves
whilst seeking new external support. Unfortunately, this was not forthcoming, and the service has
been scaled down to a small, short-term funded project only. Similarly, the Trustees funded the
deficit incurred in running the Child Contact centre in Doncaster, due to low referral numbers, and
took the decision to close that service at the end of the year.
A number of short-term projects were successfully funded, with pilots running in Young Adults
employability,. Healthy relationships work with our college students- and a co-produced project on
keeping safe with regard to knife crime also with our college students. We are hopefvl these projects
can expand through 2024-2025.
Our Lottery funded project, Elevate, for young adults experiencing loneliness and Social i501ation
launched following a period of research into the issue, young adults being the age group most
affected by loneliness. Thi5 project was the first piece of work done for many years to ground service
delivery in applied research.
We assumed the leadership of two Kirklees Families Together area partnerships from Thriving
Kirklees, and SecU￿d successor ftjnding for two of our three Thriving Kirklees projects following the
disbandment of that formal partnership and associated contracts. The funding is at a lower level
than in recent years, which has meant the suspension of our Safety Rangers programme until
funding allows.
Our colleges continue to go from strength to strength, with pupil numbers near capacity and
increasing demand from outside Kirklees. We now have pupils referred to us frotn across West
Yorkshire, and we continue to develop those relationships to lessen our reliance on one local
authority. We started to invest in our new post 16 provision at the Heckmondwike college site,
which will open in September 2024. We have also commenced feasibility work looking at a potential
third college site In West Yorkshire, which will come to Trustees for review in late 2024.
To create the physical space for post 16 provision, we decided to close our Pass It On shop
operation. This was successfully transferred along with all employees, volunteers and stock to a
new charity operator in 8atley giving continuity for our people and the community.
We maintained our Living Wage Employee accreditation and continued to invest in our people
through salary increases and our training and development programmes and held our second one
team day when all the charity's employees spent time together, to help embed the one charity, one
team culture.
We start 2024-2025 in a strong financial position, with our free reserves being invested through the
coming year in the expanded college provision. With demand continuing to grow at the same time
as funding tightens, in common with the rest of the third sector, it is important we are clear on our
strategic focus and priorities, and we are working with Pilotlight to help shape our work for the next
period.
Our thanks to all our hard-working employees, volunteers, and trustees, and to our funders and
partners, without whom the charity could not deliver the fantastic outcomes it does for the
communities we serve.

Fresh Futures (NCC)
Lakgti6-£JH£7DJ8ViC
Dr Ira Laketic-Ljubojevic
Chair
2911112024
Date..

Fresh Futures (NCC)
Trustees. Report for the year ended 31 March 2024
The Trustees (who are also Directors of the charity for the purpose of the Companies Act) present their
annual report together with the audited financial statements of the Charity for the year ended 31 March
2024. The annual report serves the purposes of both a Trustees, report and a Dirertors, report under
company law. The Trustees confirm that the annual report and financial statements of the charitable
company comply with the current statutory requirements, the requirements of the charitable company's
governing document and the provisions of the Statement of Recommended Practice (SORPI applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS102}.
Reference and Administrative Details
The Legal and Administrative Information page forms part of this report.
Objectives and Activities
The principal activity of the company in the year under review was that of a registered charity to support
the vision and objectives listed.
Our Vision
Our vision is that all young people have opportunities for a better life now and in the future.
We deliver our vision through working with vulnerable and disadvantaged childreni young people, and their
families. We are thought leaders, and, together with partners, deliver the best possible outcomes through
four interwoven strands of activity..
Providing education 5ervice5 and facilities-
Building healthy relationships,.
Promoting health and wellbeingi and
Improving employability skills.
Our Values
We are
Inclusive
Empowering
Trusted
Caring
Approachable
Fresh Futures Objectives
The revised charitable objectives formally adopted by Trustees in July 2022, and to which Charity
Commission gave consent in June 2022 are..
To support disadvantaged and vulnerable children, young people, and their families by providing advice
and assistance and organising programmes of educational, physical, and other activities as a means of..
(al advancing In life and helping young people by developing their skills, capacities, and capabilities to
enable them to participate in society as Independent, mature, and responsible individuals.
{b) advancing education,.
{cl relieving unemployment,.
{d) improving health and wellbeing of children and young people-
(el promoting positive, meaningful, and healthy relationships; and
(fl providing recreational and leisure time activity In the interests of social welfare for people who have
need by reason of their youth, age, infirmity or disability, poverty, or social and economic circumstances
with a view to improving the conditions of life of such persons.
We provide early interventions and medium to longer term support for children and those In a child's circle
of influence who are facing challenges with their social, emotional, and mental health. Our services do not
stand in isolation but are interconnerted
working together with our communities and external
organisations to remove barriers and help children and young people to have a brighter future.

Fresh Futures (NCC)
Trustees. Report (continued) for the year ended 31 March 2024
Improving lives and inspiring change is at the heart of everything we do.
Public benefit and eligibility criteria
The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the organisation's aims and objertives and in planning future
activities.
Achievements and Performance
Fresh Futures Trustee and staff representation on the boards of other charities and organisations..
Third Sector Leaders Kirklees (TSL) Mark Farmer is an elected Director of TSL
Thriving Kirklees (TKI - Mark Farmer is a member of the TK Partnership Board
Fresh Futures Partnership Working..
Third Sector Leaders Kirklees {TSL) is a membership organisation to support the Third Sector in
Kirklees. Fresh Futures work in partnership with TSL and a range of third sector organisations as
part of the Community Anchor network across Kirklees.
Families Forward are partners with Fresh Futures in the delivery of the CAFCASS contract for Child
Contact Interventions in West Yorkshire.
Seetec Pluss, Halifax Opportunities Trust, Groundworks and Dominion Training were partners in
the delivery of the Building Better Opportunities Hopeful Families service.
Locala CIC, South West Yorkshire Partnership NHS Foundation Trust ISWYFT), Northorpe Hall and
Homestart are partners in the delivery of the Thriving Kirklees {0-19 Healthy Child Programme).
Kirklees Families Together Area Partnerships bring together services for those aged 0-19 and
seeking to develop place based service provision.
As part of TK Mark Farmer chaired the
partnership for Batley & Spen Valley and Fresh Futures are represented on the other 3 partnerships.
Fresh Futures are represented by members of the Leadership Team on a number of steering groups
and partnerships including Kirklees Children's Ambition Board, Kirklees Tackling Poverty
partnershipi Kirklees Loneliness steering groupi Kirklees Children and Young People's Partnershipi
and The West Yorkshire Mayors Office for Policing Third Sector Advisory Group.
Funding Sources
Fresh Futures is predominantly funded through contracts with government departments and agencies,
local authorities, health authorities, charitable trusts, educational organisation5, or as sub- contractor
to Prime Contractors. During the year restricted funding of £348,521 12023.. £713,094) towards
projects was received from various source5 and is detailed with the accounts.
We are at an early stsge of developing our fundraising activities. Fresh Futures have historically relied on
contract, grant and trading income, with any fundraising income being relatively small and as a result of
individual employee or volunteer efforts.. We are registered with the Fundraising Regulator and abide by
their Fundraising Promise. The trustees are not aware of any failure by the Charity to comply with this
regulation and no complaints have been received in relation to any form of fundraising. Income in 23-24
started to Increase however remained low compared to overall income, as we worked to diversify income
streams and build links with local companies and community groups. Further growth and diversification is
anticipated during the next financial year

Fresh Futures (NCC)
Trustees. Report (continued) for the year ended 31 March 2024
Structurei governance and management
Governing Document
The Company is limited by Guarantee without share capital and was incorporated on 20 October 1983.
Under the Memorandum of Association members undertake to contribute to the Assets of the
Company in the event of winding up, such amount as may be required not exceeding £1 each. The
Company is not required to use the word "Limited" in its title. The Trustees adopted a new Goveming
Document in July 2022 including a change to the charitable object. The revised object was agreed by
the Charitie5 Commission in June 2022. The change of charity and company name was accepted by
the Charity Commission on 20 October 2023 and registered with Companies House on 2 November
2023. Fresh Futures and Brian Jackson College are registered trademarks with effect from l February
2024.
Trustee/Director Appointments
Appointment of Trustees are made by the Board as Trustee/Director vacancies occur. Appointments are
made to enable the charity to have suitable expertise and skills on the Board. The areas under
consideration at any one time include education, finance, legal, social enterprise, community involvement,
fundraisingi health, local and national government, safeguardingi governance, poverty and deprivation,
disabilityi and diversity.
Organisational Structure
The Board of Directors and Trustees of the Charity have six meetings per year. In 2022123 the Board was
supported by sub committees on finance, children and family services, and income and partnerships, and
by a Board of Governors overseeing the College. These meet three times a year to examine matters in
greater depth than possible at Board Meetings and make reports and recommendations to the Board as
appropriate.
The day to day operation of the Charity is adtninistered by the Leadership Team who meet regularly and
attend and report to the Board Meetings. In March 2024 the Leadership Team consisted of the Chief
Executive Office, Head Teacher, Head of Income and partnerships, Head of Children and Family Services
and Head of Finance and Support Services. The pay of key management personnel is reviewed annually by
the Remuneration Committee, making recommendations to be agreed by the Board of Trustees as part of
the budget process.
Fresh Futures Governance
In order to ensure good Governance. the board:
Maintain a skilled cross section of Trustees and Governors with appropriate experience to service
Fresh Futures Governance arrangements.
Aim for high quality in all that Fresh Futures does through investing in staff, volunteers, and
Trustees.
Ensure Fresh Futures, structure and management activity areas are well supported and regularly
reviewed.
EnsLJre Trustees oversee all financial and governance matters of the charity.

Fresh Futures (NCC)
Plans for 202412025
On behalf of the Trustees, the Chief Executive will be accountable for ensuring that..
The Leadership Team maintains a viable and sustainable operating model for the
organisation, including appropriate structural responsibilities and accountabilities.
A detailed and accurate budget and operational review is prepared for 2024125 together
with a 3-year budget and forecast.
Fresh Futures continues to operate a services portfolio that links to Fresh Futures aims
regarding children, young people, and families during 2024125 reflecting the four areas of
activity.
Volunteer recruitment continues to grow and strengthen and continues to be a significant
activity for the charity with increased volunteering opportunities introduced.
Fresh Futures income generation activities the community buildings and retail operation
run effectively and efficiently to make a financial contribution to the overall charity.
Charlty Rlsk Management
To March 2024 the most material and probable risks determined by the TrusteeslDirectors and
Leadership Team were met by..
Registration as a Company Limited by Guarantee to protect Trustees/Directors.
Long term financial control of Charity's finances by annual audit.
Medium term financial control of Charity's finances by monthly profit & loss, cash flow and
balance sheet reports by the Head of Finance and Support Services to the Trustees/Directors
at their Board Meetings and to Finance committee meetings.
Short term financial control of Charity's finances by continuous monthly management of
incoming and outgoing resources and bank reconciliation. Reports made monthly by the Head
of Finance and Support Services to the Finance committee, the Chief Executive and
Leadership Team.
Short term financial control of Charity's finances by staff reporting regularly to the Chief Executive.
Organisation wide Risk Register and Risk Management in place and regulady reviewed by Trustees.
Health, safety and welfare of staff, volunteers, and beneficiaries through annual reappraisal
of risk assessment areas by the Fresh Futures Competent person and reported through the
Chief Executive to Leadership Team and Trustees/Directors.
Regular review of Fresh Futures Policies and Guidelines including the Children, Young People
and Vulnerable Adults Safeguarding Policy.
Information on Fresh Futurns
Updated information is available at.. www.freshfutures.org.uk.
Financial Review
During the year total income of the charity amounted to £3,408,190 {2023'. £3,600,216) and total
expenditure of the charity totalled £3,552,725 (2023.. £3,399,544). Net movement in funds for the year
totalled £-144,53512023.' £200,672). At the balance sheet date, the charity had total funds of £2,492,590
{2023'. £2,637,125). Free reserves are £897,889 12023.. £888,665). The Trustees consider that the
financial position of the charity is acceptable.
Reserves Policy
Reserves are to be applied in the furtherance of the Charity's commitment to help vulnerable and socially
excluded children, young people, families, and older people achieve their full potential. The Reserves Policy
seeks to ensure that there are sufficient unrestritted funds available to cover day to day operations and
effettively respond to any short term financial difficulties or opportunities that may arise. The policy forms
part of the processes, procedures and controls that are in place to maintain financial stability. The policy
requires reserves to be maintained to at least cover three times monthly salary costs and any potential
winding up costs. At the year end this amounted to £750,000. The Reserves Policy is reviewed annually.

Fresh Futures (NCC)
Trustees. Report (continued) for the year ended 31 March 2024
Investment policy
The Memorandum of Association of the Charity gives Directors the authority to invest and deal with the
monies of the Company not immediately required. Charities Aid Foundation ICAF) Charity Deposit Account
is used to generate interest on monies not immediately required. Where appropriate, professional
investment advice will be taken by the Directors for more advantageous returns on the charity's resources.
Pension Plan
The Charity operates defined contribution pension schemes with a number of providers. The assets of the
schemes are held separately from those of the Charity. Contributions payable for the year are charged in
the statement of financial activities.
Fresh Futures Strategy
The Trustees agreed a new strategy for 2022-2025, following an extensive review and consultation exercise
with internal and external stakeholders. New strategic goals reflecting our focus on childreni young people,
and their families, and our four areas of work were agreed with supporting operating plans.
Trustees, responsibilities in relation to the financial statements
The charity Trustees (who are also Directors of Fresh Futures for the purposes of company law) are
responsible for preparing a Trustees, annual report and financial statements in accordance with applicable
law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Board to prepare financial statements for each financial period, which give a
true and fair view of the state of affairs of the charitable company as at the end of the financial period and
of the surplus or deficit of the charitable company for that period.
In preparing those financial statements the Board is required to..
select suitable accounting policies and then apply them consistentlyi
observe the methods and principles in the Charities SORP,.
make judgements and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements,. and
prepare financial statements on the going concern basis unless It is inappropriate to presume that
the charitable company will continue to operate.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and which enable them to ensure that the
financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the
assets of the charitable company and hence for taking reasonable steps for the prevention and detection
of fraud and other irregularities.
Statement of disclosure to the auditor
The trustees of the company who held offiee at the date of approval of this annual report confirm that..
so far as they are aware, there is no relevant audit information, information needed by the
charitable company's auditor in connection with preparing their report, of which the charitable
company's auditor is unaware,. and
they have taken all the steps that they ought to have taken as trustees In order to make themselves
aware of any relevant audit information and to establish that the charitable company's auditor is
aware of this information.

Fresh Futures (NCC)
Trustees. Report (continued) for the year ended 31 March 2024
Auditor
Azets Audit Services Limited were appointed auditor to the Charity. Azets Audit Services Limited have
indicted their willingness to stand for reappointment at the Annual General Meeting.
This report, which incorporates the Directors report, was approved by the Trustees, in their capacity as
Company Directors, on
2911112024
and signed on their behalf by..
Ira Laketic-Ljubojevic
Chair

Fresh Futures (NCC)
Independent Auditor's Report for the year ended 31 March 2024
Opinion
We have audited the financial statements of Fresh Futures (the 'charitable company.) for the year ended
31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of
Cash Flows and the related Notes to the Financial Statements, including a summary of significant accounting
policies. The financial reporting framework that has been applied in their preparation is applicable law and
UK Accounting Standards, including Financial Reporting Standard 102.. The Financial Reporting Standard
applicable in the UK and Republic of Ireland (UK Generally Accepted Accounting Practice).
In OLJr opinion, the financial statements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and
of its income and expenditure for the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK} IISAS (UKII and
applicable law.
Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements
in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in
accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and
appropriate to provide a basis for our opinion.
Conclusion5 relating to going concern
In auditing the financial statements, we have concluded that the Trustees. use of the going concern basis
of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events
or conditions that, individually or collectivelyi may cast significant doubt on the group's or parent charity's
ability to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in
the relevant sections of this report.
other information
The Trustees are responsible for the other information. The other information comprise5 the information
included in the annual report other than the financial statements and our auditor's report thereon. Our
opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other infortnation
and, in doing so, consider whether the other information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a material tnisstatement in the financial statements or a material misstatement of the
other information. If, based on the work we have performed, we conclude that there is a material
misstatement of this other Information, we are required to report that fact.
We have nothing to report in this regard.
io

Fresh Futures (NCC)
Independent Auditor's Report for the year ended 31 March 2024
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, report (incorporating the strategic report and the Directors.
report) for the financial year for which the financial statements are prepared is consistent with the
financial statements,. and
the Trustees, report (incorporating the Strategic Report and the Directors. Report) has been
prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
We have nothing to report in respett of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us,.
the financial statements are not in agreement with the accounting records and returns.
certain disclosures of Trustees, remuneration specified by law are not made. or
we have not obtained all the information and explanations necessary for the purposes of our audit.
Responsibilities of the Trustees
As explained more fully in the Trustees. responsibilities statement, the Trustees are responsible for the
preparation of the financial statements and for being satisfied that they give a true and fair view, and for
such internal control as they determine is necessary to enable the preparation of financial statements that
are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the Charity's ability to
continue as a going concem, disclosingi as applicable, matters related to going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operations,
or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are
free from material misstatement, whether due to fraud or error, and to issue an auditor'5 report that
includes our opinion. Reasonable assurance is a high level of assurance, but IS not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of users taken on the basis of these
financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the
Financial Reporting Council's website at- www.frc.org.uk/auditorsresponsibilities. This description forms
part of our auditor's report.
Extent to which the audit was considered capable of identifying irregularitie5, including fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website,
to detect material misstatements in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its control environment, and likely
future developments, including in relation to the legal and regulatory fratnework applicable and how the
entity is complying with that framework. Based on this understanding, we identify and assess the risks of
material misstatement of the financial statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide
a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to
applicable laws and regulations, including fraud.

Fresh Futures (NCC)
Independent Auditor's Report for the year ended 31 March 2024
In response to the risk of Irregularities and non-compliance with laws and regulations, including fraud, we
designed procedures which included..
Enquiry of management and those charged with governance around actual and potential litigation
and claims as well as actual, suspected and alleged fraud,.
Reviewing minutes of meetings of those charged with governance,.
Assessing the extent of compliance with the laws and regulations considered to have a direct
material effect on the financial statements or the operations of the company through enquiry and
inspertion,.
Reviewing financial statement disclosures and testing to supporting documentation to assess
compliance with applicable laws and regulations.
Performing audit work over the risk of management bias and override of controls, including testing
of journal entries and other adjustments for appropriateness, evaluating the business rationale of
significant transattions outside the normal course of business and reviewing accounting estimates
for indicators of potential bias. and
Performing aLJdit work over the timing and recognition of income and in particular whether it has
been recorded in the correct accounting period.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regLJlation is removed from the
events and transactions reflected in the financial statements, as we will be less likely to become aware of
instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is
higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,
misrepresentations, or the override of internal control.
Use of our report
This report is made solely to the Charitable Company's members, as a body, in accordance with Chapter 3
of Part 16 of the Companies Act 2006. Our aLJdit work has been undertaken so that we might state to the
Charitable Company's members those matters we are required to state to them in an auditor's report and
for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to
anyone other than the Charitable Company's members as a body, for our audit work, for this report, or for
the opinions we have formed.
Jessica Lawrence {Senior Statutory Auditor)
For and on behalf of Azets Audit Services Limited
0211212024
12 King Street
Leeds
LSI 2HL
Chartered Accountants
Statutory Auditor
12

Fresh Futures (NCC)
Statement of Financial Activities
for the Year Ended 31 March 2024
(Incorporating Income and Expenditure Account)
Unrestrlcted
Funds -
Deslgnated
Note
Unrestrlcted
Funds- General
Restrlrted
Funds
Totsl Fund$
2024
Totsl Fund$
2023
Income from:
Donations and
legacies
Charitable activities
25,279
97
25,376
43,048
2,574,446
47,692
348,424
2,922,870
47,692
3, 134, 101
18,446
Investments
other trading
activities
Total Income
412,252
412,252
404,621
3,059,669
348,521
3,408,190
3,600,2 16
Expenditure on:
Raising funds
Charitable activities
Total expenditure
587,041
2 447 204
3,034,245
39,361
479 119
518,480
626,402
2 926 323
649,465
2 750 079
3,399,544
3,552,725
Net Income
lexpenditurel
before transfers
Transfers between
funds
io
25,424
{169,9591
1144,535)
200,672
17118
1150,000)
150,000
Re¢on¢illatlon of
funds:
Total funds brought
forward
17118
1,715,651
921,474
2,637, 125
2,436,453
Total funds carried
forward
17118
1,591,075
150,000
751,515
2,492,590
2,637,125
The Statement of Financial Activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
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 16 to 26 form part of these financial statements.
A fully detailed comparative Statement of Financial Artivities for the year ending 31 March 2023 is shown
at note 24.
13

Fresh Futures (NCC)
Balance Sheet as at 31 March 2024
2024
2023
Note
Fixed assets
Tangible assets
13
1 156 887
1 142 016
1 156 887
1 142 016
Current assets
stock
Debtors
Cash at bank and in hand
2,098
230,002
1 522 947
1,755,047
2,098
32 1,419
1 587 559
1,911,076
14
Creditors: amounts falling due
within one
ear
15
369 344
415 967
Net current assets
1 385 703
1495 109
Provlslons
Total net assets
2 492 590
2 637 125
Charity funds
Restricted funds
Designated funds
Unrestricted funds
17118
751,515
150,000
921,474
17118
1 591 075
2 492 590
1 715 651
2 637 125
Total funds
17
18
These financial statements, which have been prepared in accordance with the special provisions relating to
companies subjert to the small companies regime within Part 15 of the Companies Act 2006 and were
approved by the Board and signed on its behalf by
Chair of Trustees
Date:
2911112024
The notes on pages 14 to 24 form part of these Financial Statements
Company registration number: 01763241
14

Fresh Futures (NCC)
Statement of Cash Flows for the Year Ended 31 March 2024
Note
2024
2023
Cash flows from operating activities
Net cash provided by operating activities
23
31,553
538,483
Cash Flows from investing activities:
Investment income
47,692
{143,857}
18,446
{131,761}
Purchase of tangible fixed assets
Net cash used in investing activities
196, 165)
1113,315)
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
{64,612)
1,587,559
425,168
1,162,391
Cash and cash equlvalents at the end of the year
1,522,947
1,587,559
15

Fresh Futures (NCC)
Notes to the Financial Statements for the
Year Ended 31 March 2024
Accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
Company Information
Fresh Futures is a private company limited by guarantee, registered in England & Wales Ino. 01763241)
and a registered charity Ino. 2881251. The registered office is Brian Jackson House, New North Parade,
Huddersfield, HDI 5JP.
Every member undertakes to contribute to the assets of Fresh Futures, in the event of winding up whilst a
member, or within a year of ceasing to be a member, for payment of the debts and liabilities of the Charity
contracted to before ceasing to be a member, such as may be required but not exceeding £1.
Basis of preparation of financial statements
The Financial Statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Prartice applicable to charities preparing their Financial Statements in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021
{effective l January 2019) - (Charities SORP IFR510211, the Financial Reporting Standard applicable in the
UK and Republic of Ireland {FR51021, the Companies Act 2006 and the Charities Att 2011.
Fresh Futures meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially
recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £1.
Going Concern
The Trustees have a reasonable expectation that the Charity has adequate resources to continue in
operational existence for the foreseeable future. For this reason, they continue to adopt the going concem
basis in preparing the financial statements.
Income
Income is included in the Statement of Financial Activities l-SoFA-I when the charity has established
entitlement and the amount can be quantified with reasonable accuracy.
Donations and legacies, which include grants, are included in the SOFA when it is probable that the funds
will be received and that they can be measured with sufficient reliability.
Grants, including government grant and grants for the purchase of fixed assets, are recognised in full in
the SOFA in the period in which they are receivable.
The value of services provided by volunteers is not included.
Trading and investment income is accounted for on an accruals basis.
Where income is received with specific performance conditions attached and those conditions have not
been met, income is deferred until those conditions have been met.
16

Fresh Futures (NCC)
Notes to the Financial Statements for the Year Ended 31 March 2024
Expenditure
Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which
cannot be recovered.
Charitable expenditure comprises those costs incurred by the charity in the deliverance of its activities and
services for its beneficiaries. It includes both costs that can be dirertly allocated to such artivities and
those costs of an indirect nature necessary to support them.
Support costs comprise all non-attributable costs including Finance, Human Resources, Information
Technology and Administration. These costs have been allocated across activities either directly or based
on usage as set out in note 9.
Staff costs
The costs of short-term employee benefits are recognised as a liability and an expense where settlement
of obligations does not fall within the same period.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation, individual tangible assets are capitalised if costing
in excess of £500. Depreciation is provided at the following annual rates in order to write off fixed assets,
less their residual value, over their estimated useful lives as follows..
Long leasehold property
Ongoing property improvements
Fixtures, and office equipment
Motor vehicles
Over the term of the lease
40/0 Straight line
250/0 Straight line
200/0 Straight line
Freehold property is not depreciated as, in the opinion of the Trustees, the estimated residual life at the
end of its economic life is experted to be at least carrying value so that any depreciation charge would ne
immaterial.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
stocks
Stock items are valued at the lower of cost and estimated selling price less costs to complete and sell.
Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity
held for working capital.
Liabilities and provision5
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event,
it is probable that a transfer of economic benefit will be required in settlement, and the amount of the
settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipate5 It will pay to settle the debt or the
amount it has received as advanced payments for the goods or service5 It must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the
effect of the time value of money 15 material, the provision is based on the present value of those amounts,
discounted at the pre-tax discount rate that reflects the risks Specific to the liability. The unwinding of the
discount is recognised in the statement of financial activities as a finance cost.
17

Fresh Futures (NCC)
Notes to the Financial Statements for the year Ended 31 March 2024
Taxatlon
The Charity is considered to pass the tests set out in Paragraph I SchedLJle 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
Charity is potentially exempt from taxation in respert of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 2010 or Sertion 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Leases
Rentals payable under operating leases, including any lease incentives received, are charged to the SOFA
on a straight line basis over the lease term.
Pensions
The Charity operates a defined contribution pension scheme, and the pension charge represents the
amounts payable by the charity to the fund in respect of the year.
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors
or which have been raised by the Charity for particular purposes. The costs of raising and administering
such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the
notes to the financial statements.
2. Critical Accounting Estirnates and Judgements
In the application of the charity's accounting policies, the Trustees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and
other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised, if the revision affects only that
period, or in the period of the revision and future periods if the revision affects both current and future
periods.
The Trustees are of the opinion that there are no estimations and assumptions which have a significant risk
of causing a material adjustment to the carrying amount of assets and liabilities.
Is

Fresh Futures (NCC)
Notes to the Financial Statements for the year Ended 31 March 2024
Income from Donatlon$
Unrestricted
funds
2024
Restricted
funds Total funds
2024
2024
Individual and Corporate
Gift Aid
Total
15,766
97
15,863
97
Unrestricted
funds
2023
Restricted
funds Total funds
2023
2023
Individual and Corporate
Gift Aid
Total
28,247
I,iio
29,357
Income from charltable actlvltles
Unrestricted
funds
2024
Restricted
funds Total funds
2024
2024
Central services
Children, young people & families
Recycling and reuse
Training
Health
Other
Total
43,615
136,698
43,615
376,088
239,390
2,286,434
2,286,434
45,300
171 433
2 922 870
45,300
107 699
2 574 446
348 424
Unrestricted
funds
2023
Restricted
funds Total funds
2023
2023
Central services
Children, young people & families
Recycling and reuse
Training
Health
Total
372
125,338
232,705
2,063,702
372
755,529
232,705
2,063,702
630, 191
2 422 117
711 984
3 134 101
Investment Income
2024
2023
Bank and other interest receivable
other trading activities
2024
2023
Buildin
and Services
412 252
404 621
19

Fresh Futures (NCC)
Notes to the Financial Statements for the year Ended 31 March 2024
Expenditure on raising funds
Unrestricted Restricted
funds
funds
2024
2024
Total
2024
2023
Brian Jackson House
Jo Cox House
Income Generation
Pass it on
Total
293,669
86,258
83,696
123 418
587 041
39,361
333,030
86,258
83,696
123 418
626 402
295,084
75,652
61,787
216 942
649 465
Expenditure on charitable activities
Unrestricted
funds
2024
Restricted
funds Total funds
2024
2024
Contact SJH
DAPP 8JH
Contact SY
Police Commissioning Grant
Thriving Kirklees
Community Anchor
Other grants
Befriending Community Connettions
BBO Hopeful Families
BJC Vision House
BJH Wellington House
Su
ort and
overnance costs
Total
60,290
135,870
58,059
60,290
135,870
58,059
89,538
139,087
86,517
7,636
86,394
69,947
861,301
826,046
505 638
2 926 323
89,538
139,087
86,517
7,636
86,394
69,947
861,301
826,046
505 638
2 447 204
note 9
479 119
Unrestricted
funds
2023
Restricted
funds Total funds
2023
2023
Contact BJH
DAPP BJH
Reducing Parental Conflict
Contact sy
Police Commissioning Grant
Thriving Kirklees
Community Anchor
DSG Huddersfield
Befriending Community Connections
Hardship Fund Batley
Hardship Fund Birkenshaw
BBO Hopeful Families
BJC Vision House
BJH Wellington House
Su
ort and
overnance costs
Total
48,649
140,242
1,071
48,870
48,649
140,242
1,071
48,870
92,469
185,123
56,249
7,756
81,703
1,400
550
147,319
710,884
701,121
526 673
2 750 079
92,469
185, 123
56,249
7,756
81,703
1,400
550
147,3 19
710,884
701,121
526 673
2 177 510
note 9
572 569
20

Fresh Futures (NCC)
Notes to the Financial Statements for the year Ended 31 March 2024
Support and governance ¢ost$
2024
2023
Core
Finance
HR
Governance
Volunteerin
238,244
137,860
91,409
6,955
329,563
126,086
58,724
12,300
505 638
526 673
io.
Net Income for the Year
Net income for the year is stated after charging..
2024
2023
Depreciation
Auditor's remuneration
Audit services
Accountants preparation
Corporation tax compliance
eratin
rent
ments
128,986
139,435
13,375
1,650
650
11,550
1,500
ii.
staff costs
2024
2023
Wages and salaries
Social security costs
Pension costs
2,088,744 2,045,339
160,202
144,750
131 855
123 329
2 380 801
2 313 418
The average number of persons employed by the charity during the year was 113 12023.. 117).
The number of employees v¥hose employee benefits (excluding employer pension costs} exceeded £60,000
was..
2024
No.
2023
No.
£60 001 - £70 000
The charity considers its key management personnel to comprise the Chief Executive Officer, Head Teacher,
Head of Income and partnerships, Head of Children and Family Services and Head of Finance and SLJPPOrt
Services. During the year, key management personnel received emoluments amoLJnting to £297,364
{2023'. £301,003).
12.
Trustees. remuneration and expenses
During the year, no Trustees received any remuneration or other benefits {2023 - £nill.
During the year ended 31 March 2024, two trustees (2023
expenses totalling £132 12023 £203).
one trustee) received reimbursement of
21

Fresh Futures (NCC)
Notes to the Financial Statements for the Year Ended 31 March 2024
13.
Tangible fixed assets
Freehold &
long
Leasehold
property
Ongolng
property
improvements
Flxtures &
Office
Equipment
Motor
vehicles
Total
Cost or valuation
At l April 2023
Additions
Transfers
Dis
osals
At 31 March 2024
437,486
1,739,730
86,601
(1,826,331)
444,848
57,256
67,737
2,689,901
143,857
1,826,331
2 263 817
500 808
2 832 362
Depreciation
At l April 2023
Charge for the year
Eliminated on disposals
Transfers
At 31 March 2024
28,416
4,041
1,129,643
89,182
321,989
35,763
{1,296)
67,737
1,547,785
128,986
{1,296)
1 218 825
1 251 282
1 218 825
356 456
1 675 475
Net book value
at 3 1 March 2024
Net book value
at 3 1 March 2023
1 012 535
144 352
1 156 887
409 070
610 087
122 859
1 142 016
14.
Debtors - due within one year
2024
2023
Trade debtors
Prepayments and accrued income
Other debtors
73,350
154,090
109,569
207,883
230 002
321 419
15.
Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals
Deferred income (note 16)
Taxation and social security
Other creditors
111,868
33,319
150,103
35,594
59,347
87,116
196,746
36,940
369 344
415 967
16.
Deferred income
2024
2023
At l April 2023
Amount released to income
Amount deferred in the
ear
At 31 March 2024
196,746
1196,746)
150 103
150 103
161,802
(161,8021
196 746
196 746
22

Fresh Futures (NCC)
Notes to the Financial Statements for the year Ended 31 March 2024
17.
Funds
At31
March
2024
For the year ended
31 March 2024
At l April
2023
Income
Expenditure
Transfers
Restricted funds
Capital projects
Hopeful Families
Befriending
National Lottery Community Fund
Community Anchor
Thriving Kirklees
Police Commissioning
Other
Total restricted fund5
Unrestrirted funds
Desi
nated Funds
Total funds
353,062
41,581
26,264
190,638
85,132
57,605
157,407
139,3611
169,9481
19,0731
177,3211
186,5171
1139,086)
189,5381
313,701
8,708
35,713
113,440
43,915
37,903
132,155
37,075
18,522
123
45,300
119,384
64,286
921 474
1 715 651
348 521
3 059 669
518 480
3 034 245
751 515
1 591 075
150 000
2 492 590
At31
March
2023
150 000
150 000
2 637 125
3 408 190
3 552 725
For the year ended
31 March 2023
At l April
2022
Income
Expenditure
Transfers
Restricted funds
Capital projects
Hopeful Families
Befriending
National Lottery Community Fund
Community Anchor
Thriving Kirklees
Police Commissioning
Other
Total restricted funds
Unre5trirted fund5
Total funds
353,062
26,175
58,605
240,000
59,588
23,055
2,083
353,062
41,581
26,264
190,638
85,132
57,605
157,407
162,725
1147,319)
132,3411
149,3621
156,2491
1185, 123)
192,4691
81,793
219,673
247,793
780 949
1 655 504
2 436 453
713 094
2 887 122
3 600 216
572 569
2 826 975
3 399 544
921 474
1 715 651
2 637 125
The purpose of restrirted funds are as follows:
Capital Projects
Capital projects represent the balance of various property improvements and funds are released in line
with the annual depreciation charge.
Hopeful Families
The Hopeful Families programme is an innovative and flexible community programme designed to support
individuals who may be challenged by difficulties that prevent them actively seeking employment,
education, or training.
Befriending {including National Lottery Community Fund)
Represents funding through Kirklees 'lt's Only me, grant scheme and National Lottery Fundingi for
vulnerable and older adults to receive scheduled visits or phone calls from a certified volunteer friend to
reduce loneline55 or isolation.
Community Anchor
Funding through Kirklees Council. The purpose is to establish a network of community organisations that
enable communities to respond to community need5 and opportunities and to organise in sustainable and
inclusive ways.
Thrlvlng Klrklees
Thriving Kirklees is a partnership of local health and wellbeing providers all working together to support
children, young people and their families to thrive and be healthy.
23

Fresh Futures (NCC)
Notes to the Financial Statements for the year ended 31 March 2024
Police Commissioning
Funding to increase capacity within the existing Domestic Abuse Perpetrator Programme to deliver a
perpetrator intervention for fathers in Kirklees.
Designated Funds
These relate to funds that have been set aside for the repair and maintenance the Mill for when the lease
has expired, and there is a need to leave the building in a reasonable state.
18.
Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Restricted
funds
2024
Total funds
2024
Tangible fixed assets
Net current assets
Total
843,186
897 889
1 741 075
313,701
437 814
751 515
1, 156,887
1 335 703
2 492 590
Analysls of net assets between funds - prevlous perlod
Unrestricted
funds
2023
Restricted
funds
2023
Total funds
2023
Tangible fixed assets
Net current assets
Total
788,954
926 697
1 715 651
353,062
568 412
921 474
1, 142,016
1 495 109
2 637 125
19.
Pension commitments
The Charity operates a defined contribution pension scheme with various pension companies for its
employees. The assets of the scheme are held separately from those of the Charity in independently
administered funds. The cost of contributions to pension funds for Charity employees amounted to
£131,855 (2023.. £123,329).
20.
Taxation
Fresh Futures is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance
Act 2010. Accordinglyi the charity is potentially entitled to tax exemption under part I l of the Corporation
Tax Act 2010 or section 256 of the Taxation of Charyeable Gains Act 1992 in respect of income and gains
arising. Given this, no tax charge arises on the charity.
21.
Operating lease commitments
At 31 March 2024 the Charity had commitments to make future minimum lease payments under non-
cancellable operating leases as follows..
2024
2023
No later than l year
Later than l year and not later than 5 years
In more than 5 ears
92,732
228,153
66,736
175,947
320 885
242 683
24

Fresh Futures (NCC)
22.
Related party transactions
other than the transactions disclosed in note 12 to the financial statements there are no other disclosable
related party transactions in the current or previous financial year.
23.
Net cash provided by operating activities
2024
2023
Net movement in funds
Depreciation charges
ProfiVLoss on the sale of fixed assets
Income from investments
Decrease in debtors
Decrease in stock
Increase in creditorslprovisions
1144,5351
128,986
8,500
147,692)
82,917
200,672
139,435
4,668
{18,446)
186,612
566
24,976
538,483
3,377
3 1,553
The charity had no debt in the current or prior year.
24.
statement of Financial Activities (Including Income and Expenditure Account) for the year
ending 31 March 2023
Total Funds
2023
Unrestricted Funds
Restricted Funds
Income from:
Donations and legacies
Charitable activities
41,938
2,422, 117
18,446
I,iio
711,984
43,048
3,134,101
18,446
404,621
3,600,216
Investments
Other trading activities
Total Income
404,621
2,887,122
713,094
Expenditure on:
Raising funds
Charitable activities
Total expenditure
649,465
2 177 510
649,465
2 750 079
572 569
2 826 975
572 569
3 399 544
Net income and net
movement in funds
60, 147
14D,525
200,672
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
1,655,504
780,949
2,436,453
1,715,651
921,474
2,637, 125
25