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← Community First Yorkshire Ltd

2025-03-31-accounts

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Annual Report and \t—
Accounts 2024/25 S: | &
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Community First Yorkshire

a info@communityfirstyorkshire.org.uk ¢*y Community First ~~www.communityfirstyorkshire.org.uk~~ ww Yorkshire 01904 704177

Registered Charity No: 515538 | Company No: 01839458 | VAT No: 500834776

Contents

Reference and administrative details p14

Abbreviations p1 Reference and administrative details p14 Members p15 Our purposes and activities p3 Statement of trustee responsibilities p17 Achievements and performance p4 Independent Plans for the future p9 Financial statements p23 Structure, governance and management p11 Notes to the financial statements p27

Abbreviations

The following abbreviations are used throughout the report

ABCD Asset Based Community Development ACRE Action with Communities in Rural England CCG Clinical Commissioning Group CLH Community Led Housing CIO Charitable Incorporated Organisation CLH Community Led Housing CLHH Community Led Homes Hub DEFRA - Department for Environment, Food and Rural Affairs ERYC East Riding of Yorkshire Council HCV Humber, Coast and Vale HCP Health and Care Partnership HEY Hull and East Yorkshire HNY Humber and North Yorkshire HNY HCP Humber and North Yorkshire Health and Care Partnership HPOC Harnessing the Power of Communities HWRA Humber and Wolds Rural Action ICS Integrated Care System IVAR Institute for Voluntary Action Research NAVCA National Association for Voluntary and Community Action NHS National Health Service NHS HNY ICB NHS Humber and North Yorkshire Integrated Care Board NLCF National Lottery Community Fund NY North Yorkshire NYC North Yorkshire Council[1] NY & ER North Yorkshire & East Riding PCN NHS Primary Care Network REPF Rural England Prosperity Fund RHE Rural Housing Enabler SOFA Statement of Financial Activities TRCF Two Ridings Community Foundation UKSPF UK Shared Prosperity Fund VAL Voluntary Action Leeds VCS Voluntary and Community Sector VCSE Voluntary, Community and Social Enterprise sector YNYER York, North Yorkshire and East Riding YNYLEP York and North Yorkshire Local Enterprise Partnership

¹ North Yorkshire Council is the unitary authority formed from the former county council and seven district councils: Scarborough, Hambleton, Richmondshire, Ryedale, Harrogate, Selby, and Craven.

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COMMUNITY FIRST YORKSHIRE LTD ACCOUNTS & FOR THE YEAR END 31 MARCH 2025

In January 2025, we were delighted to learn that we won the VCSE Support Service Grant, funded by North Yorkshire Council and North Yorkshire and Humberside Integrated Care Partnership, with Bradford District and Craven Health and Care Partnership. This means we remain the infrastructure organisation for North Yorkshire for a further three years, until 31 March 2028 - with potential extension to 2030 - giving both us and the sector we support some much-valued security and stability.

We had a busy year, hosting both the new Mayor of North Yorkshire, David Skaith when he wanted to meet VCSE leaders as soon as he came into office, and our Extraordinary Ordinary Leaders conference in May 2024. Both brought leaders from the sector together to exchange priorities, ideas and solutions. This is in addition to the usual subject specific groups and networks we convene and attend on behalf of the sector and our rural communities.

The advent of the York and North Yorkshire Combined Authority brings a new dynamic to working in the in funding each year, means that rural communities are more challenged than ever in terms of equity of to advocate and influence on behalf of both the VCSE sector and rural communities.

We welcomed Richard Jones to our board of trustees and bade a fond farewell to Jan Thornton MBE and Mike Feist. Both Jan and Mike had been long serving trustees, and we are very grateful for their service to Community First Yorkshire. We wish them both well for the future.

enthusiasm and commitment.

Our work would not be possible without the huge contributions from our funders, members, trustees, volunteers and team members. Thank you all for everything you do to make Yorkshire a thriving, connected, inclusive and sustainable community. I am deeply grateful for the generous support and hard work of everyone. I look forward to continuing our work together in the next financial year.

Jane Colthup

Chief Executive

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

of the charity for the year ending 31 March 2025 which are also prepared to meet the requirements for ct purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

OUR PURPOSES AND ACTIVITIES

Our Vision

Our vision is to improve the lives of people living in Yorkshire through more thriving, connected, inclusive and sustainable communities. Our aspiration is for Yorkshire communities that are:

Our Mission

We will achieve our vision by championing and connecting community and voluntary groups; providing leadership and practical support and by encouraging volunteering and building greater collaboration.

We know that a strong and resilient community and voluntary sector enables a strong sense of social cohesion and place in all our local areas, so our work focuses on:

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Our Purposes and Activities (continued)

Our core services across North, South and West Yorkshire

We strengthen rural communities by supporting voluntary, community, and social enterprise (VCSE) organisations to thrive. Our work focuses on:

We deliver this through tailored advice, strengths-based development projects, support for village halls equity, and cohesion.

Charitable objects

Our charitable aims, as stated in our Memorandum and Articles of Association, are:

To promote any charitable purposes for the benefit of the community particularly in the geographical - in particular the advancement of education and health and the relief of poverty and distress; the sustainability of rural life or in pursuing any other charitable purposes by promoting and organising co-operation in the achievement of the said purposes and to that end to bring together representatives of the voluntary organisations, statutory authorities, and other organisations within the area of benefit.

Achievements, performance and plans for the future

We are deeply grateful to all our funders, especially North Yorkshire Council, Humber and North Yorkshire Integrated Care Partnership, Bradford District and Craven Health and Care Partnership, Lancashire and South Cumbria Health and Care Partnership and De umbrella body ACRE, has enabled us to champion rural communities and amplify our impact across Yorkshire.

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Achievements, performance and plans for the future (continued)

Community support in North Yorkshire

Between April 2024 and March 2025, our development officers delivered tailored support to VCSE organisations, focusing on capacity building, training, and strategic development.

Key highlights:

Our work through UKSPF and Defra funding brought vital investment into village halls and community buildings across Yorkshire. We also launched a Social Enterprise Support programme, leaving a legacy of coaching and collaboration.

Our work in this financial period has included:

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Achievements, performance and plans for the future (continued)

Listening and advocacy

We have ensured the VCSE voice is heard through active roles on key boards and forums, and strategic partnerships with IDOX, Utility Aid, and WYCAS. Our Leadership Steering Group helped shape the Mentoring for Impact programme, strengthening peer support and sector resilience.

Rural advocacy and support

Food and Farming Rural Network. Rural advocacy is woven throughout our work from convening the Rural Health and Care Summit with Healthwatch, to advancing digital inclusion through our Health England Funding (REPF).

Yorkshire Council is currently reviewing developments since the last Rural Task Force meeting, and we look forward to working with them and other partners to ensure rural communities are treated equitably.

VCSE leadership in health and wellbeing

We continued to lead and collaborate across North Yorkshire to improve community health, ensuring the VCSE sector helps shape services and outcomes.

As regional VCSE health lead, we coordinated input into the Humber and North Yorkshire ICB, securing funding to boost vaccine uptake via trusted community partners.

Our work with Craven Communities Together and local care partnerships distributed over £80,000 in health inequalities funding for targeted local interventions.

Through the North Yorkshire VCSE Health and Care Assembly system-wide planning and delivery.

We launched a Health Outcomes Delivery Lead role to improve digital inclusion, focusing on rural access and the NHS App - deepening primary care relationships and understanding digital barriers.

Our Support to Engage programme trained VCSE staff in coaching to support lived experience in mental health service design.

Together with Healthwatch North Yorkshire, we hosted a Rural Health and Care Summit with 80 leaders. Feedback informed the Health and Wellbeing Board and called for a cross-sector rural task force.

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Achievements, performance and plans for the future (continued)

North Yorkshire & East Riding Community Led Housing Hub

Over four years, the Hub became a trusted regional guide for community-led housing - offering expert advice, advocacy, and partnership support from group formation to move-in.

Key achievements:

Though the Hub closed in May 2024 due to funding constraints, its legacy lives on in the communities it empowered and the strategies it helped shape.

Rural Housing Enabler (RHE) Programme

The RHE Programme continued to champion affordable housing in rural North Yorkshire through expert guidance and strong local collaboration.

Key highlights:

visits.

Community Led Housing in Nidderdale National Landscape

This three-year pilot, funded by Yorkshire Dales Millennium Trust, raised awareness of community-led housing in Nidderdale. We engaged 300+ stakeholders and supported five early-stage projects with potential to deliver 21 affordable homes.

Local insight sparked creative solutions - repurposing unused buildings and exploring self-finished homes driven by collaboration

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Achievements, performance and plans for the future (continued)

Rothwell Asset Based Community Development (ABCD)

-led ideas flourish. A summer listening exercise sparked new initiatives, including a support group for parents of autistic teenage girls and a winter crafting circle that built lasting friendships.

deepen local engagement and connection.

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sheds and strengthening existing ones.

Highlights:

The programme boosted wellbeing and community health, with innovations from drone surveys to trustee training.

Village Halls as Digital Hubs

Eight village halls were transformed into digitally inclusive spaces, tackling rural connectivity through broadband and equipment installation. Aligned with the Digital Inclusion Network, the project supported access to services, learning, and social connection.

Collaboration with North Yorkshire Council ensured effective resource use. Remaining funding will support new hubs, building digitally connected, resilient communities.

UKSPF Digital Inclusion Programme

This £600,000 partnership project supported digital inclusion across rural North Yorkshire. Led by Community First Yorkshire, 40 projects operated in 120+ venues, training 250+ Digital Champions and supporting over 3,000 people.

83 training sessions boosted confidence and capacity, while flexible delivery models ensured new prospectus will help sustain impact and share learning.

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Achievements, performance and plans for the future (continued)

Age Friendly Network

Our Age Friendly Network grew to 194 individuals and 42 organisations, amplifying older voices through inclusive engagement. Outreach events in Filey and Pickering, refreshed communications, and targeted surveys helped connect with carers, veterans, and minority groups.

Training for Community Anchor Organisations and alignment with national campaigns boosted visibility. priority groups.

Plans for the future

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. We intend to:

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Achievements, performance and plans for the future (continued)

FINANCIAL REVIEW

The Company generated a net deficit for the year of £163,609 (2024: surplus £68,331) of which £248,094 was restricted (2024: surplus £95,448) and the unrestricted surplus was £84,485 (2024: deficit £27,117).

Reserves Policy

The Reserves Policy of Community First Yorkshire Ltd was agreed by the Trustee Board as follows:

The reserves are composed of Restricted and Unrestricted funds.

Restricted Reserves

Restricted Reserves or Restricted Income Funds relate to reserves held in accordance with any restrictions required by the original funder.

Unrestricted Reserves

Unrestricted funds are made up of Designated Funds and General Funds.

Community First Yorkshire Ltd aims to achieve sufficient free reserves which will:

As a guide the Trustees have agreed that free reserves held by the charity should be a minimum of -prepaid project costs plus managed closure costs.

The General Fund is a revenue reserve and therefore is not a designated fund. It will be used to meet any year end shortfall of budgeted income against budgeted expenditure. It will normally include any surplus of income over expenditure subject to a decision of the Trustee Board.

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Financial Review (continued)

The General Fund stood at £215,320 at 31 March 2025 (2024: £130,835) which, per the policy, the trustees are confident will allow sufficient time to seek new funding sources. Free reserves at 31 March 2025 is £205,482 (2024: £125,020) after removing fixed assets and commitments.

As set out in note 29 to the accounts the trustees have set aside £296,749 as designated funds to maintain and finish the specific projects they relate to, for the organisations we support.

Investment Policy

We will ensure that our charity has sufficient liquidity to meet our financial commitments. We will invest in liquid assets, most of which are instant access to ensure we can access our money when we need it.

The finance sub-committee periodically review investments and rates being received to secure a good financial return. We only invest in UK authorised banks and building societies ensuring adequate diversification and appropriate levels of risk.

As a guide we aim to keep no more than the cost of two months payroll in our current account at any given time, as this account is not interest bearing.

Principal Funding Sources

North Yorkshire County Council Department for Environment, Food and Rural Affairs Ryedale District Council Hambleton District Council Scarborough Borough Council East Riding of York Council Humber Coast and Vale NHS partnership (now known as Humber and North Yorkshire Health and Care Partnership) Leeds City Council Bradford Metropolitan District Council Health Tree Foundation Two Ridings Community Foundation

STRUCTURE, GOVERNANCE AND MANAGEMENT

Constitution

Community First Yorkshire Ltd is a company limited by guarantee (and not having a share capital) and a registered charity.

Organisation

The trustee board is elected annually by the membership of Community First Yorkshire Ltd and trustees hold three-year terms of office and retire in rotation. One third of trustees retire each year and may seek re-election.

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Structure, Governance and Management (continued)

Trustees are appointed either by being co-opted by the existing trustee board or through open recruitment. Any trustee co-opted can then seek re-election at the next AGM.

The maximum number of trustees is 12 and details of the trustees who served during the year can be found on page 14. The trustee board meets at least quarterly.

Trustees receive an induction which includes meetings with the chair and senior managers.

A comprehensive induction pack is provided, and ongoing training and personal development opportunities are offered to all trustees. We are particularly keen to recruit new trustees to Community First Yorkshire and welcome enquiries from interested parties.

Honorary Officers

The organisation also has the following honorary officers:

These officers ensure that the trustee board operates efficiently and help to raise the profile of Community First Yorkshire Ltd.

Day-to-day running of the organisation is delegated to the Chief Officer and the Community First Yorkshire Senior Management Team which, as of 31 March 2025, consisted of the Head of VCSE Support, the Head of Health Collaboration and the Head of Finance.

Every member has undertaken to contribute an amount, not exceeding £10, to the assets of the charity in the event of it being wound up, while he or she is a member or within one year after he or she ceases and liabilities contracted before he or she ceases to be a member, and of the costs, charges and expenses of winding up and for the adjustment of the rights of the contributories amongst themselves.

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COMMUNITY FIRST YORKSHIRE LTD

FOR THE YEAR END 31 MARCH 2025

Structure, Governance and Management (continued)

Related Parties

All transactions with related parties are set out in note 18 to the financial statements.

Risk Management

Community First Yorkshire Ltd has examined the principal areas of its operations and built a framework for assessing what major risks may arise in each of these areas. They include: governance, management, operational, financial, external and legal matters. Annual reviews of the risk management process are carried out, and adjustments made as necessary. These are in line with the annual review of the strategic objectives, external factors, service delivery etc.

In the opinion of the trustees, the resources and monitoring systems set in place should allow the risks identified to be mitigated to an acceptable level in its day-to-day operations.

Fundraising activities

The charity does not engage in public fundraising and does not use professional fundraisers or commercial participators. The charity therefore has none presented in the financial statements for the year under review.

The charity has received no complaints in relation to fundraising activity for the year under review. Given the nature of the funding of the charity, the trustees consider that it remains appropriate not to be voluntarily bound to be regulated by the Fundraising Regulator.

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COMMUNITY FIRST YORKSHIRE LTD

FOR THE YEAR END 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS

Company Name

Community First Yorkshire Ltd (A company limited by guarantee and not having a share capital)

Company Registration Number 01839458 515538

Charity Registration Number

Principal and Registered Office

Unit A, Tower House Askham Fields Lane Askham Bryan York YO23 3FS

Trustee Board

(Executive Committee Members) who served during the year to 31[st ] March 2025 and since the year end were as follows:

DIRECTORS AND TRUSTEES

Rebecca Buckley Mike Feist (Resigned 4 February 2025) David Jeffels David Sharp Janet Thornton MBE (Resigned 4 February 2025) David Watson Adrian Willis Richard Jones (Appointed 18 March 2025)

The Chief Officer to whom trustees delegate duties:

Jane Colthup

The Company Secretary

Jane Colthup

Fortus Audit LLP, Equinox House, Clifton Park, Shipton Road, York, YO30 5PA.

Unity Trust Bank, PO Box 7193, Planetary Road, Willenhall, WV1 9DG

Registration Details

Community First Yorkshire Ltd is a company limited by guarantee (and not having a share capital) and a registered charity, and is therefore not liable to income tax, corporation tax or capital gains tax.

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Members

Town and parish councils

Allerton Mauleverer with Hopperton Parish Meeting Barlby & Osgodby Town Council Beal Parish Council Harthill with Woodall Parish Council Hepstonstall Parish Council Hovingham & Scackleton Parish Council Laughton-en-le-Morthen Parish Council Letwell Parish Council

Manfield Parish Council

Rossington Parish Council Stutton cum Hazelwood Parish Council Thrybergh Parish Council Waverly Community Council

Weeton Parish Council

Rural community buildings

Acaster Malbis Memorial Hall Appleton le Street & Amotherby Parish Hall Arkendale Community Hall Barwick Village Hall Blaxton Village Hall Borrowby Village Hall Boston Spa Village Hall CIO Bradley Village Hall Buckden Township Hall Burniston & Cloughton Village Hall and Playing Fields Carlton Village Hall Clapham Cum Newby Village Hall Coore Memorial Hall Management Committee Coverdale Memorial Hall Darley Memorial Hall, Lastingham

Dunnington Reading Room East Harlsey Village Hall Ebberston Village Hall Embsay with Eastby Village Institute Escrick and Deighton Village Hall Exelby, Leeming & Londonderry Village Hall Farndale Village Hall Ganton Village Hall Gilling West Village Hall

Glusburn Community & Arts Centre Gristhorpe & Lebberston Village Hall Hampsthwaite Village Room Hatfield Woodhouse Village Hall Hawes Market House Hellifield Institute Helperby Village Hall CIO Hinderwell Village Hall Holmfirth Civic Hall Community Trust Holy Rood House - Centre for Health and Pastoral Care Hovingham Village Hall Kirk Deighton Village Hall CIO Kirk Hammerton Village Hall

Long Preston Village Hall Low Bentham Public Hall & Victoria Institute Malham Village Hall Manfield Village Hall Morton on Swale Village Hall Muker Public Hall and Literary Institute Oswaldkirk Village Hall CIO Oulston Village Hall Pannal Village Hall Pateley Bridge & Bewerley Memorial Hall CIO Rainton with Newby Village Hall

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

Members (continued)

Ravensworth village hall Ruswarp Village Hall Sandhutton Village Hall Sawdon Village Hall

Settle Victoria Hall Ltd Sharow Village Hall Sinnington Village Hall Skeeby Jubilee Village Hall Sleights Village Hall CIO Snainton Village Hall and Playing Field Sproxton Village Hall Trust

St Mary's Community Centre Staxton Village Hall Studley Roger Village Hall Stutton Cum Hazelwood Village Hall (Stutton Village Social Committee) The Galtres Community Centre The Grey Village Hall Thornton le Dale Village Hall Thornton Watlass Village Hall Walton Village Hall Wetherby Whixley Village Hall Wrelton Village Hall

Organisations

Advocacy Alliance Atkinson & Clarke Educational Foundation - Old School Room, Patrick Brompton Barton Village Institute Better Connect Ltd. Carers Plus Yorkshire Ltd Community Counselling (North Yorkshire) Limited Embsay and Eastby Good Neighbours CIO Enterprise CUBE CIC Harrogate & District Community Action (HADCA) Malton Rackets Club

Mashamshire Community Office

Monk Fryston & Hillam Community Association Next Steps Mental Health Resource Centre North Craven Building Preservation Trust Ltd North Yorkshire Youth Older Citizens Advocacy York (OCAY)

ORB Community Enterprise (Arts) Parents of Special Children (POSCH)

Pioneer Projects (Celebratory Arts Ltd) Revival North Yorkshire CIC Ripon Community House Ryedale Special Families

Sessay Community Trust Settle Community Library Snape Institute

Tadcaster Volunteer Cars & Services Association Whitby Area Development Trust (Coliseum Centre) Yatton House Society

York Personal Support Limited York Workshops Yorkshire Dales Rivers Trust Yorkshire Federation of Young Farmers' Clubs

Individuals

Jackie Stubbs

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COMMUNITY FIRST YORKSHIRE LTD FOR THE YEAR END 31 MARCH 2025

IN RELATION TO THE FINANCIAL STATEMENTS

The Trustees (who are also directors of Community First Yorkshire Ltd for the purposes of Company Law) are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law applicable requires the charity Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the corporate and financial the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our auditors

In so far as the Trustees are aware at the time of approving our T

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COMMUNITY FIRST YORKSHIRE LTD TRUSTEES’ REPORT FOR THE YEAR END 31 MARCH 2025

APPROVAL

This report was approved by the Board of Directors and Trustees on 8 October 2025 and signed on its behalf by:

Jane Colthup Company Secretary

David Sharp Chairman

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LTD FOR THE YEAR ENDED 31 MARCH 2025

Opinion

We have audited the financial statements of Community First Yorkshire Ltd the charitable company for the year ended 31 March 2025 which comprise statement of financial activities, the balance sheet, statement of cash flows and 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 United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs UK)) and responsibilities for the audit of the financial statements section for our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the 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.

Conclusions relating to going concern

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 continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

in the relevant sections of this report.

Other information

The other information comprises the information included in the Trustees report, other than the financial contained within the Trustees report. 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. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of 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 this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that here is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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LTD FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 require us to report to you if, in our opinion:

Responsibilities of the Trustees

statements set out on page 17, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

continue as a going concern, disclosing, as applicable, matters related to going concern and using the concern basis of accounting unless the Trustees either intends to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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’s 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

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LTD FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

The objectives of our audit, in respect to fraud are to identify and assess the risks of material misstatement of the financial statements due to fraud and obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses, and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and management.

Our approach was as follows:

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 regulation 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 is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the

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LTD FOR THE YEAR ENDED 31 MARCH 2025 (Continued)

Use of our report

3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to and for no other purpose. To the fullest extent permitted by law, we do not accept or assume body, for our audit work, for this report, or for the opinions we have formed.

Frances Howard (Senior Statutory Auditor)

For and on behalf of Fortus Audit LLP Equinox House Clifton Park Avenue Shipton Road York YO30 5PA

14 October 2025

22

COMMUNITY FIRST YORKSHIRE LTD STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025

Unrestricted Restricted Total Funds Total Funds
Funds Funds 2025 2024
Note £ £ £ £
Income
Charitable activities 2 73,405 890,583 963,988 1,094,180
Other trading activities 3 49,544 6,172 55,716 53,224
Investment income 4 23,171 - 23,171 17,138
------------------------- ------------------------- ------------------------- -------------------------
Total income 146,120 896,755 1,042,875 1,164,542
------------------------- ------------------------- ------------------------- -------------------------
Expenditure
Charitable activities 5-7 (76,034) (1,130,450) (1,206,484) (1,096,211)
------------------------ ------------------------- ------------------------- -------------------------
Total expenditure (76,034) (1,130,450) (1,206,484) (1,096,211)
------------------------- ------------------------- ------------------------- -------------------------
Net 8
income/(expenditure)
before transfers 70,086 (233,695) (163,609) 68,331
Transfers between funds 14,399 (14,399) - -
------------------------- ------------------------ - ------------------------- -------------------------
Net income for the year 84,485 (248,094) (163,609) 68,331
Reconciliation of funds
Total funds brought forward 427,584 626,781 1,054,365 986,034
------------------------- ------------------------- -------------------------- -------------------------
Total funds carried forward 512,069 378,687 890,756 1,054,365
================ ================ ================ ================

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

The notes on pages 27 to 44 form part of these financial statements.

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COMMUNITY FIRST YORKSHIRE LTD STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 MARCH 2025

PRIOR YEAR

Unrestricted Restricted Total Funds
Total Funds
Funds Funds 2024 2023
Note £ £ £ £
Income
Charitable activities 2 94,922 999,258 1,094,180 992,788
Other trading activities 3 44,524 8,700 53,224 12,895
Investment income 4 17,138 - 17,138 6,884
------------------------- ------------------------- ------------------------- -------------------------
Total income 156,584 1,007,958 1,164,542 1,012,567
------------------------- ------------------------- ------------------------- -------------------------
Expenditure
Charitable activities 5-7 (183,700) (912,511) (1,096,211) (1,041,296)
------------------------ ------------------------ ------------------------- -------------------------
Total expenditure (183,700) (912,511) (1,096,211) (1,041,296)
------------------------- ------------------------- ------------------------- -------------------------
Net
income/(expenditure)
before transfers 8 (27,116) 95,447 68,331 (28,729)
Transfer between funds (1) 1 - -
------------------------- ------------------------- ------------------------- -------------------------
Net income for the year (27,117) 95,448 68,331 (28,729)
Reconciliation of funds
Total funds brought forward 454,701 531,333 986,034 1,014,763
------------------------- ------------------------- ------------------------- -------------------------
Total funds carried forward 427,584 626,781 1,054,365 986,034
================ ============= ================ ================

The Statement of Financial Activities includes all gains and losses recognised in the year.

All income and expenditure derives from continuing activities.

24

COMMUNITY FIRST YORKSHIRE LTD BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Note £ £ £ £
Fixed Assets
Tangible assets 10 3,123 -
Investments 11 1 1
--------------------- ---------------------
3,124 1
Current Assets
Debtors 12 59,553 215,308
Cash at bank and in hand 1,003,097 1,024,199
--------------------- ---------------------
1,062,650 1,239,507
Current Liabilities
Creditors: Amounts falling due
within one year 13 (169,707) (179,832)
--------------------- ---------------------
Net current assets 892,943 1,059,675
--------------------- ---------------------
Total assets less current liabilities 896,067 1,059,676
Provision for liabilities 15 (5,311) (5,311)
--------------------- ---------------------
Net assets 890,756 1,054,365
============= =============
Funds
Restricted income funds 18 378,687 626,781
Unrestricted income funds 19 512,069 427,584
--------------------- ---------------------
Total charity funds 890,756 1,054,365
============= =============

These financial statements are prepared in accordance with the provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts by the Companies Act 2006 and are for circulation to members of the company.

These financial statements were approved by the members of the board on 8 October 2025 and are signed on their behalf by:

David Sharp Chairman Company number: 01839458

The notes on pages 27 to 44 form part of these financial statements.

25

COMMUNITY FIRST YORKSHIRE LTD CASH FLOW STATEMENT FOR YEAR ENDING 31 MARCH 2025

2025 2024
£ £
Cash generated/(consumed) in
operating activities		 (40,912) (51,138)
---------------------- ----------------------
Cash flows from investing activities
Interest Income 23,171 17,138
Purchase of tangible fixed assets (3,361) -
---------------------- ----------------------
Cash provided by (used in) investing
activities		 19,810 17,138
---------------------- ----------------------
Increase (decrease) in cash and cash
equivalents in the year		 (21,102) (34,000)
Cash and cash equivalents at the
beginning of the year		 1,024,199 1,058,199
---------------------- ----------------------
Total cash and cash equivalents at the
end of the year		 1,003,097 1,024,199
=============== ===============

Reconciliation of net movement of funds to net cash flow from operating activities

2025 2024
£ £
Net movement in funds (163,609) 68,331
Add back depreciation charge 238 -
Deduct interest income show in investing activities (23,171) (17,138)
Decrease / (increase) in debtors 155,755 (168,956)
(Decrease)/increase in creditors (10,125) 66,625
---------------- ----------------
Net cash generated/(consumed) in operating activities (40,912) (51,138)
=========== ===========

The notes on pages 27 to 44 form part of these financial statements.

26

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting policies

Basis of accounting

Community First Yorkshire Ltd is a private company limited by guarantee and is registered in Trustees.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The trustees have considered future funding sources and consider it appropriate to prepare the accounts on a going concern basis. The unrestricted reserves have been maintained at a level to allow time to seek new funding sources as projects conclude whilst meeting ongoing obligations. As set out in note 20 as part of prudent governance a designated fund has been set aside to cover managed closure costs in the event that that ever became necessary.

Community First Yorkshire Ltd meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The financial statements are prepared in sterling which is the functional currency of the charity.

Income

All income is included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Where a funder specifies that income must be used in future accounting periods or where income is received for future events it is carried forward as deferred income.

Expenditure

Expenditure is accounted for on an accruals basis and allocated to the appropriate heading in the accounts. Project costs represent grants paid to other organisations together with the core and support cost expenditure of the charity. Support costs represent 80% (2023 - 80%) of administration expenses which have not been directly recharged to other organisations.

Fund Accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in the furtherance of the general objectives of the charity and which have not been designated.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the note 20 to the financial statements.

Restricted funds are subject to specific conditions imposed by grant funders.

Fixed Assets

All fixed assets are initially recorded at cost. Items costing over £1,000 are capitalised.

27

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Equipment - 25% straight line

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight-line basis over the period of the lease.

Pension costs

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.

Consolidation

The company has a dormant subsidiary with total net assets of £1. This subsidiary is not material for the purpose of giving a true and fair view and therefore has been excluded from consolidation in accordance with section 405 of the Companies Act 2006.

As this subsidiary can be excluded from consolidation under section 405 of the Companies Act 2006 the company has not produced consolidated accounts as it has taken advantage of the exemption in section 402 of the Companies Act 2006 which applies to companies whose only subsidiaries can be excluded from consolidation under section 405 of the Act.

The financial statements therefore give information about the company as an individual undertaking and not about its group.

Investments

Fixed asset investments are stated at cost less provision for diminution in value.

Cash and cash equivalents

Cash and cash equivalents include cash in hand and deposits held at call with banks.

Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

28

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Basic financial assets

Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid at the year end.

Basic financial liabilities

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

Redundancy costs

Redundancy costs are recognised as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. Income from charitable activities

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2025 2024
£ £ £ £
Contract income 10,642 - 10,642 21,024
Grants receivable 62,763 890,583 953,346 1,073,156
----------------- ----------------- ----------------- -----------------
73,405 890,583 963,988 1,094,180
=========== =========== =========== ===========

The restricted income split can be seen in note 19.

Total
Unrestricted Restricted Funds
Funds Funds 2024
£ £ £
Contract income 21,024 - 21,024
Grants receivable 73,898 999,258 1,073,156
----------------- ----------------- -----------------
94,922 999,258 1,094,180
=========== =========== ===========

29

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3. Income from other trading activities

Unrestricted& Unrestricted&
Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2025 2024
£ £ £ £
Charges to other organisations 34,833 - 34,833 33,573
Affiliation fees and subscriptions 11,241 - 11,241 6,057
Courses and conference income - 6,172 6,172 8,729
Advertising income 3,470 - 3,470 4,865
----------------- ----------------- ----------------- -----------------
49,544 6,172 55,716 53,224
=========== =========== =========== ===========

4. Investment income

Unrestricted & Unrestricted &
Total Total
Unrestricted Funds Funds
Funds 2025 2024
£ £ £
Bank interest receivable 23,171 23,171 17,138
=========== =========== ===========

5. Costs of charitable activities by fund type

Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2025 2024
£ £ £ £
Project costs 15,927 1,130,450 1,146,377 1,017,434
Support costs 60,107 - 60,107 78,777
---------------- ----------------- ----------------- -----------------
76,034 1,130,450 1,206,484 1,096,211
=========== =========== =========== ===========
Total
Unrestricted Restricted Funds
Funds Funds 2024
£ £ £
Project costs 104,923 912,511 1,017,434
Support costs 78,777 - 78,777
---------------- ----------------- -----------------
183,700 912,511 1,096,211
=========== =========== ===========

30

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Costs of charitable activities by activity type

Activities Grant Total Total
Undertaken Funding Support Funds Funds
Directly Activities Costs 2025 2024
£ £ £ £ £
Project costs 1,022,116 124,261 60,107 1,206,484 1,096,211
=========== =========== =========== =========== ===========
Activities Grant Total
Undertaken Funding Support Funds
Directly Activities Costs 2024
£ £ £ £
Project costs 912,299 105,135 78,777 1,096,211
=========== =========== =========== ===========

7. Governance costs

overnance costs
Unrestricted&
Total Total
Unrestricted Funds Funds
Funds 2025 2024
£ £ £
Auditors 10,430 10,430 3,800
remuneration (note 8)
=========== =========== ===========

8. Net income/(expenditure) for the year

This is stated after charging:

This is stated after charging:
2025 2024
£ £
Staff pension contributions 26,681 26,664
Depreciation 238 -
Auditors' remuneration:
- audit of the financial statements 8,090 2,700
- accounting services 2,340 1,100
========== ===========

31

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

9. Staff costs and emoluments

Staff costs and emoluments
Total staff costs were as follows: 2025 2024
£ £
Wages and salaries 744,092 705,911
Redundancy costs 2,639 -
Social security costs 63,519 55,649
Other pension costs 26,681 26,664
-------------------- --------------------
836,931 788,224
============= =============
Particulars of employees:
The average number of employees during the year was as follows:
2025 2024
Administrative Staff: No No
Full time equivalents 21 21
Total number of employees 29 30
============ =============

The number of employees whose annual remuneration was £60,000 or more were:

2025 2024
£60,000 - £70,000 1 -
============ =============

Aggregate expenses of £309 (2024: £215) were paid to a total of 3 (2024: 4) Trustees during the year.

The key management personnel of the company comprise the Trustees, the Chief Officer, the Head of Finance, the Head of Community Support and Partnerships, the Projects Manager, the Business Development Manager, and the Head of Health Collaborations. The total employee benefits of the key management personnel were £255,270 (2024: £221,166).

32

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Tangible fixed assets

Tangible fixed assets
Equipment
£
Cost
At 1 April 2024 95,587
Additions 3,361
Disposals -
--------------------
At 31 March 2025 98,948
=============
Depreciation
At 1 April 2024 95,587
Charge for the year 238
On disposals -
--------------------
At 31 March 2025 95,825
=============
Net book value
At 31 March 2025 3,123
=============
At 31 March 2024 -
=============

11. Investments

Investments
Group
Undertakings
£
Cost & Net book value
At 31 March 2024 and 31 March 2025 1
=============
The company owns 100% of the issued share capital (being 1 £1 ordinary share) of Rur
Yorkshire Limited, a company registered in England and Wales, company number 06591
The reported financial information in respect of the above company is as follows:
2025 &
Aggregate Capital and Reserves 2024
£
Rural Energy Yorkshire Limited (dormant) 1
=========

The company owns 100% of the issued share capital (being 1 £1 ordinary share) of Rural Energy Yorkshire Limited, a company registered in England and Wales, company number 06591809.

The reported financial information in respect of the above company is as follows:

33

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Debtors

12. Debtors
2025 2024
£ £
Trade debtors 31,125 28,584
Prepayments and accrued income 28,428 186,724
-------------------- --------------------
59,553 215,308
============= =============
13. Creditors: Amounts falling due within one year
2025 2024
£ £
Trade creditors 25,637 20,036
Taxation and social security costs 29,732 15,859
Other creditors 4,310 -
Accruals 34,474 27,827
Deferred income (note 15) 75,554 116,110
-------------------- --------------------
169,707 179,832
============= =============
14. Deferred income
2025 2024
£ £
Opening deferred income 116,110 20,042
Released in the year (116,110) (20,042)
Deferred in the year 75,554 116,110
-------------------- --------------------
Closing deferred income 75,554 116,110
============= =============

34

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Provision for liabilities

rovision for liabilities
2025 2024
£
 £
At 31 March 2024 5,311 5,311
Charged in the year - -
Released in the year - -
-------------------- --------------------
At 31 March 2025 5,311 5,311
============= =============

The above provision is for office redecoration in accordance with the terms of the lease.

16. Commitments under operating leases

At 31 March 2025 the charity had total commitments under non-cancellable operating leases as set out below.

Land and buildings
2025 2024
£ £
Operating leases which expire:
Within 1 year 6,714 5,814
============= ===========

35

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Related Party Transactions

During the year the charitable company undertook the following transactions with companies and organisations with whom they have common Trustees or Directors, at normal market value: -

==> picture [464 x 525] intentionally omitted <==

----- Start of picture text -----
Trustee of Company/Organisation Nature of Amount of
Charitable Transaction Transaction
Company
Adrian Willis Yorkshire Federation of Contract Income £2,230 (2024: £1,172)
Young Farmers Clubs
David Jeffels North Yorkshire County Grant Income £52,754 (2024:
Council £551,405)
Contract Income £627,255 (2024: £nil)
Services income £45 (2024: £nil)
Purchases £nil (2024: £105)
Grant Payment £39,000 (2024: £nil)
Janet Action with Communities Grant Income £69,720
Thornton in Rural England (2024: £69,720)
Contract Income £nil (2024: £3,300)
Purchases £5,690 (2024: £nil)
Senior Company/Organisation Nature of Amount of
Manager of Transaction Transaction
Charitable
Company
David Sharp North Yorkshire Youth Contract Income £90 (2024: £135)
Community Works Contract Income £93 (2024: £180)
David Watson North Yorkshire Sport Contract Income £898 (2024: £1,044)
Grant Payment £nil (2024: £22,000)
Family Name of Family Nature of Amount of
Members Member Transaction Transaction
David Sharp Vicki Sharp (Wife of Salary and Benefits £35,027 (2024:
David Sharp) £35,386)
(Development Officer)
----- End of picture text -----

At 31 March 2025 amounts totalling £115 (2024: £nil) were due to Vicki Sharp.

36

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

18. Restricted income funds

Balance at 1 Balance at
April 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £
NYCC Innovation Fund 984 - - (984) -
Harrogate Borough
Council (311) 5,000 (4,689) - -
NYCC
Warm Homes
Healthy People Fund 1,594 - - (1,594) -
VAL 2,167 - - (2,167) -
NYCC
Winter Weather
Roadshows 1,751 - - (1,751) -
BGET
Warm and Well
in North Yorkshire 12,223 - - - 12,223
Ryedale DC, BGET,
NYCC, Northern Gas
Networks 4,434 - - - 4,434
Kirklees Council
Men
in Sheds 123 - (123) - -
2 Ridings Community
Foundation 4,186 - - (4,186) -
NYCC
Selby Village
Hall Networks 2,732 - - (2,732) -
NYCC and NHS NY
Community Capacity
Building 195,625 482,456 (568,251) - 109,830
Ministry of Defence
Aged Veterans Fund 19,918 - - - 19,918
Power to Change 985 - - (985) -
Ryedale DC
Ryedale
VCS 13,127 - - - 13,127
Harrogate and Rural
District CCG, Calderdale
CCG-HPOC 13,933 (13,986) 53 - -
Leeds City Council
Rothwell ABCD 23,184 5,267 (19,285) - 9,166
Bradford Metropolitan
District Council
Sheds 10,719 30,751 (33,815) - 7,655
Harrogate and Rural
District CCG, Calderdale
CCG
HPOC 2		 36,408 (9,553) (20,096) - 6,759
RDC, HDC, SBC, ERYC
Community Led
Housing Hub 25,633 1,934 (20,304) - 7,263
--------------------- ------------------- ------------------- ----------------- ------------------
Carried forward 369,415 501,869 (666,510) (14,399) 190,375

37

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

18. Restricted income funds (continued)

Balance at 1 Balance at
April 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £
Brought forward 369,415 501,869 (666,510) (14,399) 190,375
HCV NHS partnership
HCV VCSE Leadership 9,881 7,478 (16,617) - 742
NHS NY CCG
HCV
Health and Wellbeing
Hub 14,168 (7,099) - - 7,069
NHS NY CCG
Transforming Community
Mental Health 22,036 500 (13,232) - 9,304
NYCCG
Community
Navigation System
Pressures 1,380 (1,380) - - -
Age Friendly Network 19,004 27,000 (22,216) - 23,788
NHS Wakefield CCG
Craven Mental Health
and Wellbeing Hub 2,331 (2,331) - - -
Health Tree Foundation
Building Connections
Supportive Volunteering 84,391 (66,632) (4,032) - 13,727
TRCF
NY VCSE
Assemblies 9,411 (1,017) (8,394) - -
TRCF
Population
Health 4,794 (4,794) - - -
NHS HNY ICB
Village
Halls as Digital Hubs 9,839 (1,204) (426) - 8,209
Digital Inclusion HWRA (12,426) 19,156 (6,730) - -
Craven VCSE Voice (125) 1,101 (976) - -
Community Anchor ORG
SPF 7,035 139,921 (146,956) - -
Craven Health
Connector (7,867) 29,096 (17,113) - 4,116
Vaccinations HNY 16,124 - (16,124) - -
Digital Inclusion Stronger
Communities 2,390 70,930 (73,320) - -
Rural Housing Enabler - 63,341 (61,680) - 1,661
Health Inequalities NY 75,000 - (7,265) - 67,735
Digital NHS App - 48,000 (22,772) - 25,228
Rural REPF - 19,000 (19,000) - -
Nidderdale CLH - 20,320 (6,532) - 13,788
Children & Young
Persons - 8,000 (217) - 7,783
Social Enterprise
Support - 25,500 (20,338) - 5,162
------------------ ------------------- ------------------- ----------------- ----------------
626,781 896,755 (1,130,450) (14,399) 378,687
============ ============ ============ =========== ===========

38

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Restricted income funds (prior year)

Balance at 1 Balance at
April 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
NYCC Innovation Fund 984 - - - 984
Harrogate Borough
Council - 5,000 (5,311) - (311)
NYCC
Warm Homes
Healthy People Fund 1,594 - - - 1,594
VAL 2,167 - - - 2,167
NYCC
Winter Weather
Roadshows 1,751 - - - 1,751
BGET
Warm and Well in
North Yorkshire 12,223 - - - 12,223
Ryedale DC, BGET,
NYCC, Northern Gas
Networks 4,434 - - - 4,434
Kirklees Council
Men in
Sheds 123 - - - 123
2 Ridings Community
Foundation 4,186 - - - 4,186
NYCC
Selby Village Hall
Networks 2,732 - - - 2,732
NYCC and NHS NY
Community Capacity
Building 207,135 486,936 (498,446) - 195,625
Ministry of Defence
Aged Veterans Fund 19,918 - - - 19,918
Power to Change
985 - - - 985
Ryedale DC
Ryedale
VCS 13,127 - - - 13,127
Harrogate and Rural
District CCG, Calderdale
CCG-HPOC 13,933 - - - 13,933
Leeds City Council
Rothwell ABCD 16,626 25,000 (18,442) - 23,184
Bradford Metropolitan
District Council
Sheds 10,950 32,322 (32,553) - 10,719
Harrogate and Rural
Distrcit CCG, Calderdale
CCG
HPOC 2		 36,388 39,853 (39,833) - 36,408
RDC, HDC, SBC, ERYC
Community Led Housing
Hub 68,100 29,691 (72,158) - 25,633
--------------------- ------------------- ------------------- ----------------- ------------------
Carried forward 417,356 618,802 (666,743) - 369,415

39

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Restricted income funds (prior year) (continued)

Balance at 1 Balance at
April 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £
Brought forward 417,356 618,802 (666,743) - 369,415
HCV NHS partnership
HCV VCSE Leadership 10,061 9,322 (9,502) - 9,881
NHS NY CCG
HCV
Health and Wellbeing
Hub 14,154 9,260 (9,246) - 14,168
NHS North Yorkshire
CCG
Transforming
Community Mental
Health 15,902 20,700 (14,566) - 22,036
IVAR
Connecting
Health Communities in
North Yorkshire (1) - - 1 -
NYCCG
Community
Navigation System
Pressures 1,380 1,380 (1,380) - 1,380
Age Friendly Network 21,782 27,000 (29,778) - 19,004
NHS Wakefield CCG
Craven Mental Health
and Wellbeing Hub 2,331 - - - 2,331
Health Tree Foundation
Building Connections
Supportive Volunteering 25,718 99,948 (41,275) - 84,391
TRCF
NY VCSE
Assemblies 8,017 13,017 (11,623) - 9,411
TRCF
Population
Health 4,794 4,794 (4,794) - 4,794
NHS HNY ICB
Village
Halls as Digital Hubs 9,839 1,204 (1,204) - 9,839
Digital Inclusion HWRA - 10,684 (23,110) - (12,426)
Craven VCSE Voice - 4,196 (4,321) - (125)
Community Anchor ORG
SPF - 34,980 (27,945) - 7,035
Craven Health
Connector - 2,863 (10,730) - (7,867)
Vaccinations HNY - 46,600 (30,476) - 16,124
Digital Inclusion Stronger
Communities - 7,046 (4,656) - 2,390
Rural Housing Enabler - 21,162 (21,162) - -
Health Inequalities NY - 75,000 - - 75,000
------------------ ------------------- ------------------- ----------------- ----------------
531,333 1,007,958 (912,511) 1 626,781
============ ============ ============ =========== ===========

40

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Restricted income funds (continued)

The most significant funds above were for:

NYC and NHS North Yorkshire Community Capacity Building. This grant is for the provision of support to VCSE organisations across North Yorkshire and for representing and championing the sector within North Yorkshire. It is sometimes referred to as the infrastructure grant. Being the holder of this grant means that we sit on several Collaborative and the North Yorkshire Place Board. The work of the capacity building grant holder includes providing training, running peer support and strategic networks. Developing leaders within the sector and supporting organisations in the management and recruitment of volunteers.

RDC, HDC, SBC, ERYC Community Led Housing Hub. This grant is for the running of a Community Led Housing Hub. The hub had been set up to provide a central resource of information and support for those who are looking to develop local housing in their local area for the benefit of local people. This applies to both urban and rural community areas.

NHS North Yorkshire Transforming Community Mental Health. The purpose of this grant is to ensure that people with lived experience of serious mental illness are appropriately supported to make a safe, meaningful and consistent contribution to system change. The grant provides coaching support to individuals and system-wide support to local organisations and institutions who require help to navigate the complexities of involving people with lived experience in their work.

Leeds City Council Rothwell ABCD. This grant is to use an asset-based community development way of working to support people to feel better connected and to help communities to thrive. Our development officer is working in Rothwell to build connections and engage local community groups to create spaces that are welcoming and to develop a vision and a plan for what the community can do.

Bradford Metropolitan District Council in different areas of Bradford. The sheds provide a place where men can come together over a common activity which will bring improvements to well-being and mental health through a reduction in social isolation and loneliness. The original grant period was extended and several, successful, sheds have been developed. The development officer works with a committee of volunteers in each shed so that, once the grant funding ceases, the shed is in a strong position to continue running.

HCV VCSE Leadership This grant is for the wider development of the VCSE sector in North Yorkshire to improve cross-sector collaboration as part of the Integrated Care Partnership[i] (ICP) and is linked to our ownership of the community capacity building grant. It also provides for our ongoing participation as the North Yorkshire place lead in the ICP.

Age Friendly Network This grant, with additional funding to be received from other health partners, is to establish a Forum to capture the diverse voice of people aged 50 plus. This will be done through taking a strengths-based approach and will help in shaping the developments, decisions and services which matter most to this cohort. The will look to work collaboratively with local initiatives and partnerships. Funding has been received from NHS Vale of York CCG, NYCCG, NYCC, and Craven Communities Together. This forum has been renamed at the behest of

NHS Charities Together Building Better Connections This grant examined changes in volunteering behaviours since the end of the pandemic. The focus was on supportive volunteering where volunteering effort is focussed in the support and wellbeing of others. The project looked at barriers to volunteering and tried to address these and encourage more people back into volunteering, or to volunteer for the first time. The project has been delivered in partnership by Community First Yorkshire, Hambleton Communit

TRCF Population Health. This grant is for participation in the Population Health Management programme in North Yorkshire to deepen understanding of the data held within the VCSE sector across Humber & North Yorkshire ICP.

41

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Restricted income funds (continued)

Community Anchor Org SPF We won our partnership application with Better Connect to the North Yorkshire Shared Prosperity Fund grant to support the development of the newly formed Community Anchor Organisations (CAOs) to enable them to build capacity, increase community connection and advocate for local issues.

The Rural Housing Enabler Fund This ACRE administered fund from Defra builds vital capacity to the rural housing enabler network in North Yorkshire with the intention of stimulating and providing more rural housing provision in the area.

Digital Inclusion HWRA The Digital Inclusion Networking project facilitates the creation of a Digital Inclusion Network aiming to bring local digital inclusion representatives together to share best practice, tools and resources whilst simultaneously influencing approaches to, and implementation of, digital solutions ensuring digitally excluded groups and barriers to digital usage or preferences are considered. Having the Digital Inclusion Network in place will ensure HCV ICS understand how they can support those who are digitally excluded due to a lack of digital confidence or skills, lack of digital equipment or connectivity or due to personal preference. Working together, the Digital Inclusion Manager and two coordinators will establish the network and build relationships; understand what the current digital situation is across HCV and will work in alignment with other projects being overseen by the Digital Inclusion work stream.

Craven Health Connector Funding for 0.4 FTE for 18 months to support with capacity building of three community anchor organisations to improve community health and wellbeing.

Digital Inclusion Stronger Communities The purpose of this project will be to design and then coordinate the development of, and investment into, a network of digital inclusion support projects.

Digital NHS app Supporting people to use the NHS App to help address digital exclusion with focus on four specific lower layer super output areas (LSOAs) in NY where there is poor digital connectivity.

Rural REPF One year project as part of VCSE Support grant to fund network delivery.

Nidderdale CLH Children & Young Persons Funding for 0.2 FTE to support CLH delivery in the Nidderdale NL area.

Social Enterprise Support Community First Yorkshire partnered with the York & North Yorkshire Growth hub and Social Vision to deliver a free programme of peer support, workshops, mentoring, and networking for aspiring social entrepreneurs across North Yorkshire. Participants gained crucial skills and knowledge to launch and grow their social enterprises. Many reported increased motivation, confidence, and clarity of vision. As a result, these emerging enterprises are now more resilient, sustainable, and better equipped to support a wide range of beneficiaries in local communities.

We thank all our funders for the support we have received. Transfers have been made in line with budgeted expenditure to clear planned deficits on restricted funds projects. Negative funds arise when future income is expected.

42

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19. Unrestricted income funds

Balance at Balance at
1 Apr 2024 Income Expenditure Transfers 31 Mar 2025
£ £ £ £ £
General Funds 130,835 146,120 (76,034) 14,399 215,320
--------------------------------------------- ------------------------------------------- ----------------------------------------- ----------------------------------------- ------------------------------------------
Designated Funds:
Digital transformation 19,545 - - - 19,545
VCS sector
quantifying 5,000 - - - 5,000
Provision of free
employment advice 2,321 - - - 2,321
Future funding 134,883 - - - 134,883
Managed closure 135,000 - - - 135,000
--------------------------------------------- ------------------------------------------- ----------------------------------------- ----------------------------------------- ------------------------------------------
Total Designated
Funds 296,749 - - - 296,749
--------------------------------------------- ------------------------------------------- ----------------------------------------- ----------------------------------------- ------------------------------------------
Total Unrestricted
Funds 427,584 146,120 (76,034) 14,399 512,069
=============== =============== =============== =============== ===============
The above designated funds are for pieces of work which the trustees have identified will be of ongoin
benefit both to the company and to the organisations it supports, and they have thus approved th
investment in them from reserves.
Balance at Balance at
1 Apr 2023 Income Expenditure Transfers 31 Mar 2024
£ £ £ £ £
General Funds 97,991 156,584 (175,856) 52,116 130,835
--------------------------------------------- ------------------------------------------- ----------------------------------------- ----------------------------------------- ------------------------------------------
Designated Funds:
Digital transformation 27,389 - (7,844) - 19,545
VCS sector
quantifying 5,000 - - - 5,000
Provision of free
employment advice 2,321 - - - 2,321
Future funding 162,000 - - (27,117) 134,883
Managed closure 160,000 - - (25,000) 135,000
--------------------------------------------- ------------------------------------------- ----------------------------------------- ----------------------------------------- ------------------------------------------
Total Designated
Funds 356,710 - (7,844) (52,117) 296,749
--------------------------------------------- ------------------------------------------- ----------------------------------------- ----------------------------------------- ------------------------------------------
Total Unrestricted
Funds 454,701 156,584 (183,700) (1) 427,584
=============== =============== =============== =============== ===============

The above designated funds are for pieces of work which the trustees have identified will be of ongoing benefit both to the company and to the organisations it supports, and they have thus approved the investment in them from reserves.

43

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

20. Analysis of net assets between funds

Unrestricted Restricted
income funds funds Total
£ £ £
Fixed assets 1,714 1,410 3,124
Net current assets 515,666 377,277 892,943
Non-current liabilities (5,311) - (5,311)
------------------- ------------------- ---------------------
Total Funds 512,069 378,687 890,756
============= ============= =============
PRIOR YEAR
Unrestricted Restricted
income funds funds Total
£ £ £
Fixed assets 1 - 1
Net current assets 432,894 626,781 1,059,675
Non-current liabilities (5,311) - (5,311)
------------------- ------------------- ---------------------
Total Funds 427,584 626,781 1,054,365
============= ============= =============

21. Contingencies

The charity created a rent deposit deed dated 18 January 2010 for securing £1,000 due or to become due by the company.

44

COMMUNITY FIRST YORKSHIRE LTD MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

The following pages do not form part of the statutory financial statements which are the subject of the independent auditor's report on pages 19 to 22 .

45

COMMUNITY FIRST YORKSHIRE LTD MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Grants Received
DEFRA
Harrogate Borough Council
NYCC and NHS NY
Community Capacity
Building
Leeds City Council
Rothwell ABCD
Bradford Metropolitan District Council
Craven HPOC
Community Led Housing Hub
HCV NHS partnership
HCV VCSE
Leadership
NHS NY CCG
Transforming Community
Mental Health
Voice of Older People Forum
Health Tree Foundation
Building
Connections Supportive Volunteering
TRCF
NY VCSE Assemblies
Digital Inclusion HWRA
Craven VCSE Voice
Community Anchor ORG SPF
Craven Health Connector
Vaccinations HNY
Digital Inclusion Stronger Communities
Rural Housing Enabler
Health Inequalities NY
CLH Nidderdale National Landscape CLH
Social Enterprise Support
Unrestricted Grants
Designated Mental Health Fund
Release of Accrued Provision		 Total
Total
Unrestricted
Restricted
Funds
Funds
Funds
Funds
2025
2024
£
£
£
£
69,720
-
69,720
69,720
-
5,000
5,000
5,000
-
476,285
476,285
476,285
-
25,000
25,000
25,000
-
32,581
32,581
30,492
-
1,080
1,080
-
-
-
-
29,690
-
8,400
8,400
8,400
-
500
500
19,000
-
27,000
27,000
54,000
-
-
-
33,316
-
7,000
7,000
5,000
-
-
-
29,840
-
-
-
6,000
-
110,464
110,464
64,437
-
-
-
31,960
-
-
-
46,600
-
67,292
67,292
10,684
-
45,707
45,707
27,120
-
56,250
56,250
18,750
-
18,002
18,002
-
-
25,500
25,500
-
-
-
-
705
27,720
-
27,720
1,200
-
-
-
11,978
97,440
906,061
1,003,501
1,005,177

46

COMMUNITY FIRST YORKSHIRE LTD MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 MARCH 2025

Administration Expenses

dministration Expenses
Staff costs
Associate costs
EAS internal charge
Rent
Site charge
Heat and light
Buildings maintenance
Cleaning
Council tax
Telephone
Postage, printing and stationery
Insurance
Project specific costs
Motor and travel
Office expenses
Public relations
Affiliation fees
Room/Equipment hire
Staff training and conferences
Staff appointment expenses
Legal and Consultancy Fees
Bank charges
Sundry expenses
Equipment maintenance
Depreciation - office equipment
Audit fees
Charges to special projects and other organisations (cost recovery)
Allocated:
Core project work
Support costs		 2025
2024
£
£
184,533
161,892
1,050
900
-
4,964
11,341
11,066
711
816
2,561
2,655
950
-
2,090
1,752
1,073
389
5,214
4,475
1,922
(317)
8,963
8,667
19,013
-
2,815
1,271
1,321
21,398
11
(133)
7,057
7,271
932
-
942
3,005
270
-
98
61
505
556
10,515
7,077
20,605
-
37
-
10,430
3,800
294,959
241,565
(219,825)
(143,094)
75,134
98,471
15,027
19,694
60,107
78,777
75,134
98,471

47

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Direct Project Costs
DEFRA/Core Project Work
Harrogate Borough Council
Kirklees Council Mens Sheds
NYCC and NHS NY
Community
Capacity Building
HPOC
Harnessing the power of
community
Leeds City Council
Rothwell
ABCD
Bradford Metropolitan District
Council
Harrogate and Rural District CCG,
Calderdale CCG
HPOC 2
YNYER Strategic Housing
Partnership, Groundworks, RDC,
HDC, SBC, ERYC
Community
Led Housing Hub
HCV NHS partnership
HCV
VCSE Leadership
Many 5G
NYCCG
Health and Wellbeing
Hub
NYCCG
Transforming
Community Mental Health
Voice of Older People Forum
NYCCG
Community Navigation
System Pressures
Age Friendly Network
Health Tree Foundation
Building
Connections Supportive
Volunteering
TRCF
NY VCSE Assemblies
Designated Mental Health Fund
TRCF
Population Health
NHS HNY ICB
Village Halls as
Digital Hubs
Platinum Jubilee Fund VH
VONNE Thriving Communities
Digital Inclusion HWRA
Craven VCSE Voice
Community Anchor ORG SPF
Craven Health Connector
Vaccinations HNY
Digital Inclusion Stronger
Communities
Total carried forward		 2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
14,039
-
14,039
91,069
-
4,689
4,689
5,311
-
123
123
-
-
568,251
568,251
498,446
-
(53)
(53)
-
-
19,285
19,285
18,442
-
33,815
33,815
32,553
-
20,096
20,096
39,833
-
20,304
20,304
72,158
-
16,617
16,617
9,502
-
-
-
975
-
-
-
9,246
-
13,232
13,232
14,566
-
22,216
22,216
-
-
-
-
1,380
-
-
-
29,778
-
4,032
4,032
41,275
-
8,394
8,394
11,623
988
-
988
3,019
-
-
-
4,794
-
426
426
1,204
900
-
900
2,882
-
-
-
6,978
-
6,730
6,730
23,110
-
976
976
4,321
-
146,956
146,956
27,945
-
17,113
17,113
10,730
-
16,124
16,124
30,476
-
73,320
73,320
4,656
15,927
992,646
1,008,573
996,272

48

COMMUNITY FIRST YORKSHIRE LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Direct Project Costs (continued)
Total brought forward
Rural Housing Enabler
Health Inequalities NY
Digital NHS App (SMILE)
Rural York REPF
CLH Nidderdale National
Landscape
CYPMH Children Young People
Mental Health
Social Enterprise Support
Support Costs		 2025
2024
Unrestricted
Restricted
Total
Total
£
£
£
£
15,927
992,646
1,008,573
996,272
-
61,680
61,680
21,162
-
7,265
7,265
-
-
22,772
22,772
-
-
19,000
19,000
-
-
6,532
6,532
-
-
217
217
-
-
20,338
20,338
-
15,927
1,130,450
1,146,377
1,017,434
60,107
-
60,107
78,777
76,034
1,130,450
1,206,484
1,096,211

49

Get involved and support our work www.communityfirstyorkshire.org.uk

Unit A, Tower House, Askham Fields Lane, Askham Bryan, York, YO23 3FS 01904 704177 info@communityfirstyorkshire.org.uk www.communityfirstyorkshire.org.uk

@CommFirstYorks Comm1stYorks

Registered charity No. 515538