Charity registration number 1156338
Company registration number 08456146 (England and Wales)
HEALTHWATCH KIRKLEES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
HEALTHWATCH KIRKLEES
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
L C Hodgson
R Horner
(Appointed 4 January 2024)
M J Ingleson (Chairperson)
S King
Y Sharif
(Appointed 15 May 2024)
S H Thompson (Treasurer)
(Appointed 15 May 2024)
N E Whittingham
T Wilkinson
D A Wood
Secretary
S Appleyard
Senior management
Stacey Appleyard
(Joint Chief Executive)
Karen Huntley
(Joint Chief Executive)
Charity number
1156338
Company number
08456146
Registered office
Elsie Whiteley Innovation Centre
Hopwood Lane
Halifax
West Yorkshire
HX1 5ER
Independent examiner
V J Atkinson
BK Plus Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
HEALTHWATCH KIRKLEES
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
HEALTHWATCH KIRKLEES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, 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 (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objects of the charity are the advancement of health and the relief of those in need by reason of youth, age, ill-health, disability or financial hardship by:-

 

Public benefit

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

Achievements and performance
Significant activities and achievements against objectives

Welcome to our audited accounts, which happen to cover my first full year as Chair of our Board of Trustees. We are here to serve the citizens of Kirklees and Calderdale as part of a family of Healthwatch organisations across West Yorkshire and across England. We can help you or your family navigate a complex and sometimes frustrating health & social care landscape, whether you are a patient, a carer, or a concerned family member. We also are an independent listening organisation that has a duty to feedback to the relevant hospital trusts, GP networks, local authorities and others on what you think of the services you are receiving. You can read about a range of our engagements with a whole range of different groups in different locations and online in our annual Impact Report and on our websites:

https://healthwatchkirklees.co.uk/projects/

https://healthwatchkirklees.co.uk/

 

We feedback key recommendations and check that our partners are making changes to improve their service to you if at all possible.

We are a local charity with a small, very dedicated paid team and a growing cohort of dedicated volunteers. Our trustees that I work with on the Board represent both our communities and major charities that support the delivery of health & social care locally. Those include Age UK, Barnardo’s, Cloverleaf Advocacy, Mencap and the Kirklees Citizens Advice & Law Centre.

HEALTHWATCH KIRKLEES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -

Despite being a charity, we also have statutory powers. We can intervene if a complex care plan involving several agencies is not working for an individual. We also, through a specially trained group of local volunteers, have the right to “Enter & View” if we are made aware of concerns relating to the provision of health & social care on a particular site, irrespective if it is run by public, private or charity sectors. If necessary we can refer serious issues to the body that regulates health and social care, the Care Quality Commission. Any ongoing citizen feedback to us on a particular site is always fed back to the Commission ahead of any planned inspections, whether good or bad.

I must thank our staff, volunteers and trustees for all the hard work that makes sure that Healthwatch Kirklees & Calderdale is as effective as it can be, representing the views of our diverse population. I would also like to thank our local authority commissioners, the West Yorkshire Integrated Care Board and our colleagues at Healthwatch England. We all want to make sure that your voice is heard. Please contact us too if you would like to consider becoming a volunteer, there are roles for everyone, for as few or many hours as suits, and you will be provided with appropriate training and support through our Volunteer Co-ordinator.

 

Melvyn Ingleson

Chairperson

Financial review

The charity has received income in the year of £429,286 (2023: £364,945), this includes £152,134 (2023: £152,134) from Calderdale MBC for Healthwatch Calderdale and NHS Complaints Advocacy and £184,500 (2023: £184,500) from Kirklees MC for the Healthwatch Kirklees contract. Other income was also received totalling £92,652, including income from NHS West Yorkshire, Healthwatch Leeds, Visits Unlimited CIC and The Kirkwood.

 

Expenditure for the year was £415,610 (2023: £367,944).

 

The statement of financial activities shows a surplus for the year of £13,676 (2023: £2,999 deficit). Unrestricted funds brought forward were £272,551 leaving unrestricted funds carried forward of £286,227.

Reserves policy

Healthwatch Kirklees aimed to achieve a reserves target of £130,000, the reserves currently stand at £286,227 at 31 March 2024.

 

Healthwatch Kirklees intends to reduce the unrestricted reserves of the organisation through agreed and budgeted spend to meet the organisation's objectives.

Structure, governance and management

The charity is a limited company, limited by guarantee, and as such is controlled by its Memorandum and Articles of Association, dated 21 March 2013 and amended 5 February 2014 and 27 July 2022.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Booth
(Resigned 4 January 2024)
L Butland
(Resigned 4 January 2024)
M R Fennelly
(Resigned 12 November 2024)
L C Hodgson
R Horner
(Appointed 4 January 2024)
M J Ingleson (Chairperson)
S King
M Laher
(Resigned 4 January 2024)
Y Sharif
(Appointed 15 May 2024)
S H Thompson (Treasurer)
(Appointed 15 May 2024)
N E Whittingham
T Wilkinson
D A Wood
HEALTHWATCH KIRKLEES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -
Recruitment and appointment of trustees

The Charity board is made up of the following:-

 

 

Liability of members

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

S H Thompson (Treasurer)
Trustee
28 November 2024
HEALTHWATCH KIRKLEES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF HEALTHWATCH KIRKLEES
- 4 -

I report to the trustees on my examination of the financial statements of Healthwatch Kirklees (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

V J Atkinson
BK Plus Limited
52 St Johns Lane
Halifax
West Yorkshire
HX1 2BW
Dated: 28 November 2024
HEALTHWATCH KIRKLEES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Unrestricted
Unrestricted
funds
funds
2024
2023
Notes
£
£
Income from:
Charitable activities
3
429,286
364,945
Total income
429,286
364,945
Expenditure on:
Charitable activities
4
415,610
367,944
Total expenditure
415,610
367,944
Net income/(expenditure) and movement in funds
13,676
(2,999)
Reconciliation of funds:
Fund balances at 1 April 2023
272,551
275,550
Fund balances at 31 March 2024
286,227
272,551

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

HEALTHWATCH KIRKLEES
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 6 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
9
23,963
42,285
Cash at bank and in hand
317,014
274,437
340,977
316,722
Creditors: amounts falling due within one year
10
(54,750)
(44,171)
Net current assets
286,227
272,551
Net assets excluding pension liability
286,227
272,551
The funds of the charity
Unrestricted funds
286,227
272,551
286,227
272,551

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 28 November 2024
S H Thompson (Treasurer)
Trustee
Company registration number 08456146 (England and Wales)
HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
1
Accounting policies
Charity information

Healthwatch Kirklees is a private company limited by guarantee incorporated in England and Wales. The registered office is Elsie Whiteley Innovation Centre, Hopwood Lane, Halifax, West Yorkshire, HX1 5ER.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

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 £.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 8 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 9 -
1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

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

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates 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 where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Healthwatch Kirklees

Services provided under contracts and funding agreements

246,370
204,146
Healthwatch Calderdale

Services provided under contracts and funding agreements

167,007
158,134
Investment and core activities

Services provided under contracts and funding agreements

-
2,665
Maternity Voices Partnership

Services provided under contracts and funding agreements

4,000
-
Mutual Aid

Services provided under contracts and funding agreements

11,909
-
429,286
364,945
HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
4
Expenditure on charitable activities
Healthwatch Kirklees
Healthwatch Calderdale
Investment and core activities
Maternity Voices Partnership
Mutual Aid
Total
2024
2024
2024
2024
2024
2024
£
£
£
£
£
£
Direct costs
Staff costs
179,412
133,664
19,667
3,400
11,904
348,047

Premises costs

6,745
6,054
-
-
-
12,799

Computer expenses

4,507
4,508
-
72
-
9,087

Postage and stationary

580
325
-
-
-
905

Staff and volunteer costs

869
1,930
-
186
-
2,985

Training

1,357
925
-
-
-
2,282

Motor and travel

4,885
2,757
-
66
-
7,708

Consultancy

238
2,353
3,000
-
-
5,591

KCALC management charges

6,176
5,145
-
-
-
11,321

Bank charges

211
9
-
-
-
220

Sundries

3,976
325
-
-
-
4,301
208,956
157,995
22,667
3,724
11,904
405,246
Share of support and governance costs (see note 5)
Support
2,850
4,514
3,000
-
-
10,364
211,806
162,509
25,667
3,724
11,904
415,610
Analysis by fund
Unrestricted funds
211,806
162,509
25,667
3,724
11,904
415,610
HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
4
Expenditure on charitable activities
(Continued)
- 11 -
Previous year:
Healthwatch Kirklees
Healthwatch Calderdale
Investment and core activities
Total
2023
2023
2023
2023
£
£
£
£
Direct costs
Staff costs
149,604
121,902
28,048
299,554

Premises costs

4,545
7,451
-
11,996

Computer expenses

5,890
6,232
3,336
15,458

Postage and stationary

1,100
717
-
1,817

Staff and volunteer costs

1,745
3,132
3,048
7,925

Training

1,410
1,520
1,440
4,370

Motor and travel

5,465
2,370
157
7,992

Consultancy

458
178
-
636

KCALC management charges

6,176
5,145
-
11,321

Bank charges

214
-
-
214

Sundries

1,292
719
-
2,011
177,899
149,366
36,029
363,294
Share of support and governance costs (see note 5)
Support
2,270
880
1,500
4,650
180,169
150,246
37,529
367,944
Analysis by fund
Unrestricted funds
180,169
150,246
37,529
367,944
5
Support costs allocated to activities
2024
2023
£
£
Governance costs
10,364
4,650
Analysed between:
Healthwatch Kirklees
2,850
2,270
Healthwatch Calderdale
4,514
880
Investment and core activities
3,000
1,500
10,364
4,650
6
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
7
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Management
2
2
Charitable activities
10
10
Total
12
12
Employment costs
2024
2023
£
£
Wages and salaries
300,743
263,466
Social security costs
26,753
17,645
Other pension costs
20,551
18,443
348,047
299,554
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
92,480
82,112
8
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
18,291
31,396
Other debtors
(83)
5,267
Prepayments and accrued income
5,755
5,622
23,963
42,285
HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
10
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
24,556
12,891
Trade creditors
3,959
4,505
Other creditors
879
293
Accruals and deferred income
25,356
26,482
54,750
44,171
11
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
20,551
18,443

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

12
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
272,551
429,286
(415,610)
286,227
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
275,550
364,945
(367,944)
272,551
13
Related party transactions
Transactions with related parties

During the year the charity entered into the following transactions with related parties:

HEALTHWATCH KIRKLEES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Related party transactions
(Continued)
- 14 -

The charity rents offices and receives associated management services from Kirklees Citizen's Advice and Law Centre, Nick Whittingham a trustee of Healthwatch Kirklees is the Chief Executive at Kirklees Citizen's Advice and Law Centre.

 

Management fees paid in the year were £12,350 (2023 : £11,321 includes rent and services charges), the balance outstanding at the year end was £3,088 (2023 : £Nil).

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