| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Period 1 April 2023 to 30 September 2024 |
| for |
| Calderdale SmartMove Ltd |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Period 1 April 2023 to 30 September 2024 |
| for |
| Calderdale SmartMove Ltd |
| Calderdale SmartMove Ltd |
| Contents of the Financial Statements |
| for the Period 1 April 2023 to 30 September 2024 |
| Page |
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 | to | 7 |
| Cash Flow Statement | 8 |
| Notes to the Cash Flow Statement | 9 |
| Notes to the Financial Statements | 10 | to | 21 |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Report of the Trustees |
| for the Period 1 April 2023 to 30 September 2024 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 1 April 2023 to 30 September 2024. The trustees have adopted the provisions of 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 |
| Objectives and aims |
| The object of the charity is the relief of persons who are disadvantaged and either homeless or inadequately housed in Calderdale; in particular through the provision of promissory bonds and other assistance to persons who are in need of accommodation and would otherwise be unable to secure accommodation. |
| We have referred to the guidance contained in the Charity Commission`s general guidance on public benefit when reviewing our aims and objectives. |
| The strategies employed to achieve the charity`s objectives can be summarised as: |
| 1. Helping to secure accommodation |
| We support individuals and families to access accommodation through either the social or private rental sectors, including where necessary through the provision of promissory bonds. |
| 2. Helping to set up home |
| We provide assistance to our clients to set up and furnish their homes, providing `starter packs` of basic essentials, securing appliances where necessary and giving practical support to help our clients to move in and establish their home. |
| 3. Helping to live independently |
| We give up to 12 months' support to our clients once they have set up their home. This support is tailored to a client`s individual needs and covers a wide range of activities, from assistance with dealing with healthcare providers and government agencies through to providing educational and employment support. |
| It is our aim that after 12 months, our clients remain in their accommodation and are able to live independently. |
| ACHIEVEMENT AND PERFORMANCE |
| Our mission statement remains that "SmartMove will inspire local people on their journey to independence by providing housing support and education tailored to their specific needs." |
| SmartMove`s primary role is to find safe and secure accommodation for clients who are referred to us, in either the private rented or social housing sector. We assisted with supporting clients for the 7 month period until 31 October 2023 when our contract with Calderdale Council came to an end. The staff of Calderdale SmartMove had all left by 31 October 2023.. |
| The trustees had made the decision to merge with Happydays Ministries and to sell the property at Harrison Road and transfer the sale proceeds and remaining cash reserves to them to support their charitable activities which are very similar to the activities and ethos of Calderdale SmartMove. |
| FINANCIAL REVIEW |
| Going concern |
| The accounts have been prepared on a going concern basis as the charity has sufficient funds to meet its liabilities as they fall due and expenditure is not authorised unless sufficient funds are in place. |
| During the period £403,433 was donated to Happydays Minstries and the sale proceeds from the property received in July 2024 were also transferred to Happydays Ministries. |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Report of the Trustees |
| for the Period 1 April 2023 to 30 September 2024 |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The charity is a company limited by guarantee and was incorporated on 29 March 1996. The charity is governed by its Memorandum and Articles of Association as amended on the 10 May 2005, 16 July 2007 and 20 October 2013, when the Company`s trading name was changed from Calderdale Bond Scheme Ltd (T/A Calderdale SmartMove) to the more straight forward Calderdale SmartMove Ltd. |
| Recruitment and appointment of new trustees |
| Anyone over the age of 18 can apply to become a trustee of the charity however trustees must be elected by the current trustees at the Annual general Meeting by those present. There are currently 5 trustees; the liability of each member in the event of winding up is limited to £1. |
| As set out in the Articles of Association there shall always be a minimum of five trustees and maximum of twelve. The chair of the trustees is nominated at the Annual general meeting by the members present. The charity is managed and overseen by the trustees. |
| Related parties |
| None of the trustees receive remuneration or other benefit from their work with the charity but can receive reimbursement of expenses incurred on behalf of the charity. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Company Secretary |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Report of the Trustees |
| for the Period 1 April 2023 to 30 September 2024 |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Independent Examiner |
| T A Kelliher ACA |
| Institute of Chartered Accountants in England & Wales |
| Enigma Accountants Ltd |
| Office B5, Croft Myl |
| West Parade |
| Halifax |
| West Yorkshire |
| HX1 2EQ |
| Bankers |
| Lloyds Bank Plc |
| Commercial Street |
| Halifax |
| HX1 1BB |
| This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| Approved by order of the board of trustees on |
| Independent Examiner's Report to the Trustees of |
| Calderdale SmartMove Ltd |
| Independent examiner's report to the trustees of Calderdale SmartMove Ltd ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the period 1 April 2023 to 30 September 2024. |
| Responsibilities and basis of report |
| As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). |
| Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. |
| Independent examiner's statement |
| Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & 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: |
| 1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or |
| 2. | the accounts do not accord with those records; or |
| 3. | the accounts 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 accounts 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 accounts to be reached. |
| T A Kelliher ACA |
| Institute of Chartered Accountants in England & Wales |
| Enigma Accountants Ltd |
| Office B5, Croft Myl |
| West Parade |
| Halifax |
| West Yorkshire |
| HX1 2EQ |
| Date: ............................................. |
| Calderdale SmartMove Ltd |
| Statement of Financial Activities |
| for the Period 1 April 2023 to 30 September 2024 |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies | 2 |
| Charitable activities | 4 |
| Investment income | 3 |
| Other income |
| Total |
| EXPENDITURE ON |
| Raising funds | 5 |
| Charitable activities | 6 |
| Donations |
| 379,202 | 17,798 | 397,000 | - |
| Other | ( |
) |
| Total |
| Net gains/(losses) on investments | ( |
) |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 498,073 |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Balance Sheet |
| 30 September 2024 |
| 30.9.24 | 31.3.23 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 13 |
| Investments | 14 |
| CURRENT ASSETS |
| Debtors | 15 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 16 | ( |
) | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 18 |
| Unrestricted funds | 448,234 |
| Restricted funds | 49,839 |
| TOTAL FUNDS | 498,073 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024. |
| The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Balance Sheet - continued |
| 30 September 2024 |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| Calderdale SmartMove Ltd |
| Cash Flow Statement |
| for the Period 1 April 2023 to 30 September 2024 |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| Notes | £ | £ |
| Cash flows from operating activities |
| Cash generated from operations | 1 | (452,113 | ) | 9,202 |
| Net cash (used in)/provided by operating activities | (452,113 | ) | 9,202 |
| Cash flows from investing activities |
| Purchase of tangible fixed assets | - | (2,104 | ) |
| Purchase of fixed asset investments | (12,001 | ) | (24,000 | ) |
| Sale of tangible fixed assets | 242,999 | - |
| Interest received | 6,089 | 3,118 |
| Net cash provided by/(used in) investing activities | 237,087 | (22,986 | ) |
| Change in cash and cash equivalents in the reporting period |
(215,026 |
) |
(13,784 |
) |
| Cash and cash equivalents at the beginning of the reporting period |
318,858 |
332,642 |
| Cash and cash equivalents at the end of the reporting period |
103,832 |
318,858 |
| Calderdale SmartMove Ltd |
| Notes to the Cash Flow Statement |
| for the Period 1 April 2023 to 30 September 2024 |
| 1. | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Net expenditure for the reporting period (as per the Statement of Financial Activities) |
(296,006 |
) |
(24,138 |
) |
| Adjustments for: |
| Depreciation charges | - | 9,025 |
| (Gain)/losses on investments | (11,904 | ) | 899 |
| Profit on disposal of fixed assets | (137,787 | ) | - |
| Interest received | (6,089 | ) | (3,118 | ) |
| Decrease in debtors | 7,715 | 24,182 |
| (Decrease)/increase in creditors | (8,042 | ) | 2,352 |
| Net cash (used in)/provided by operations | (452,113 | ) | 9,202 |
| 2. | ANALYSIS OF CHANGES IN NET FUNDS |
| At 1.4.23 | Cash flow | At 30.9.24 |
| £ | £ | £ |
| Net cash |
| Cash at bank and in hand | 318,858 | (215,026 | ) | 103,832 |
| 318,858 | (215,026 | ) | 103,832 |
| Total | 318,858 | (215,026 | ) | 103,832 |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements |
| for the Period 1 April 2023 to 30 September 2024 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably. |
| Expenditure |
| Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. |
| Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. |
| Freehold property | - |
| Office improvements | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| Pension costs and other post-retirement benefits |
| The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 1. | ACCOUNTING POLICIES - continued |
| Cash at bank and in hand |
| Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. |
| Debtors and prepayments |
| Debtors are recognised at the settlement amount due after any trade discounts offered. Prepayments are valued at the amount prepaid net of any trade discounts. |
| Investments |
| Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date; unless fair value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading `Net gains/(losses) on investments` in the Statement of Financial Activities. |
| 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. |
| Operating leases |
| Rental charges are charged on a straight line basis over the terms of the lease. |
| 2. | DONATIONS AND LEGACIES |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Donations |
| Gift aid |
| 3. | INVESTMENT INCOME |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Interest received | 6,089 | 3,118 |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 4. | INCOME FROM CHARITABLE ACTIVITIES |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| Activity | £ | £ |
| Grants | General grants | 42,008 | 53,015 |
| Fund generation | Fundraising | 31,561 | 58,764 |
| Grants | Smart skills learning | - | 37,212 |
| Adult, health & social care | Adult health & social care | 183,750 | 315,000 |
| Grants | Stronger Neighbourhoods | 21,300 | 21,300 |
| 5. | RAISING FUNDS |
| Raising donations and legacies |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Staff costs |
| Fundraising expenses | 5,398 | 4,928 |
| 21,561 | 24,348 |
| 6. | CHARITABLE ACTIVITIES COSTS |
| Grant |
| funding of |
| activities | Support |
| Direct | (see note | costs (see |
| Costs | 7) | note 8) | Totals |
| £ | £ | £ | £ |
| General grants | 171,381 | 7,494 | 109,922 | 288,797 |
| Nationwide Community | 22,818 | - | - | 22,818 |
| Stronger Neighbourhoods | 14,612 | - | - | 14,612 |
| Donations |
| 397,000 | - | - | 397,000 |
| 605,811 | 7,494 | 109,922 | 723,227 |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 7. | GRANTS PAYABLE |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| General grants | 7,494 | 10,769 |
| 8. | SUPPORT COSTS |
| Information | Governance |
| Management | Finance | technology | costs | Totals |
| £ | £ | £ | £ | £ |
| General grants | 71,427 | 17,348 | 5,796 | 15,351 | 109,922 |
| 9. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Independent examiners fee | 1,800 | 1,960 |
| Depreciation - owned assets |
| Surplus on disposal of fixed assets | ( |
) |
| 10. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the period ended 30 September 2024 nor for the year ended 31 March 2023. |
| Trustees' expenses |
| There were no trustees' expenses paid for the period ended 30 September 2024 nor for the year ended 31 March 2023. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 11. | STAFF COSTS |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Wages and salaries |
| Social security costs |
| Other pension costs |
| 272,884 | 432,357 |
| The average monthly number of employees during the period was as follows: |
| Period |
| 1.4.23 |
| to | Year Ended |
| 30.9.24 | 31.3.23 |
| Direct charitable activities | 12 | 12 |
| Administrative | 3 | 3 |
| The key management of the charity comprises the trustees, chief executive and deputy chief executive. No remuneration or other benefits were paid to the trustees in this period or the year ended 31 March 2023. The employee benefits of the key management personnel of the charity were £86,157 (2023: £98,321). |
| The staff costs and average number of employees relates to period 1 April 2023 to 31 October 2023 as the charity had no employees after that date. |
| 12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Investment income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 12. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| Charitable activities |
| Total |
| Net gains/(losses) on investments | ( |
) | ( |
) |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| Transfers between funds | 2,728 | (2,728 | ) | - |
| Net movement in funds | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 434,301 | 87,910 |
| TOTAL FUNDS CARRIED FORWARD | 448,234 | 49,839 | 498,073 |
| 13. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Office | and |
| property | improvements | fittings |
| £ | £ | £ |
| COST |
| At 1 April 2023 |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 September 2024 |
| DEPRECIATION |
| At 1 April 2023 |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| At 31 March 2023 |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 13. | TANGIBLE FIXED ASSETS - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 April 2023 |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 September 2024 |
| DEPRECIATION |
| At 1 April 2023 |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 |
| At 31 March 2023 |
| 14. | FIXED ASSET INVESTMENTS |
| Listed |
| investments |
| £ |
| MARKET VALUE |
| At 1 April 2023 |
| Additions |
| Revaluations |
| At 30 September 2024 |
| NET BOOK VALUE |
| At 30 September 2024 | 102,435 |
| At 31 March 2023 | 78,530 |
| There were no investment assets outside the UK. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 15. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Prepayments and other debtors |
| 16. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Trade creditors |
| Accruals and deferred income |
| Accrued expenses |
| 17. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 30.9.24 | 31.3.23 |
| £ | £ |
| Within one year |
| Between one and five years |
| 18. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.23 | in funds | 30.9.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 448,234 | (246,167 | ) | 202,067 |
| Restricted funds |
| Big Lottery Community Fund | 22,817 | (22,817 | ) | - |
| Clothworkers Foundation | 2,875 | (2,875 | ) | - |
| Sovereign Healthcare | 1,250 | (1,250 | ) | - |
| Liz and Terry Bramall Foundation | 2,125 | (2,125 | ) | - |
| B&Q Neighbourly | 2,351 | (2,351 | ) | - |
| Mayors Fund 2022 | 3,380 | (3,380 | ) | - |
| CFFC - Household Support Fund (2) | 2,090 | (2,090 | ) | - |
| CFFC -Digital & Warm Space | 7,072 | (7,072 | ) | - |
| CFFC - I Will | 3,096 | (3,096 | ) | - |
| CFFC - Physical & Mental health | 2,783 | (2,783 | ) | - |
| (49,839 | ) |
| TOTAL FUNDS | (296,006 | ) | 202,067 |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 18. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Gains and | Movement |
| resources | expended | losses | in funds |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 408,972 | (667,043 | ) | 11,904 | (246,167 | ) |
| Restricted funds |
| Big Lottery Community Fund | (1 | ) | (22,816 | ) | - | (22,817 | ) |
| Clothworkers Foundation | - | (2,875 | ) | - | (2,875 | ) |
| Sovereign Healthcare | - | (1,250 | ) | - | (1,250 | ) |
| Liz and Terry Bramall Foundation | - | (2,125 | ) | - | (2,125 | ) |
| B&Q Neighbourly | - | (2,351 | ) | - | (2,351 | ) |
| Mayors Fund 2022 | - | (3,380 | ) | - | (3,380 | ) |
| CFFC - Household Support Fund (2) | - | (2,090 | ) | - | (2,090 | ) |
| CFFC -Digital & Warm Space | - | (7,072 | ) | - | (7,072 | ) |
| CFFC - I Will | - | (3,096 | ) | - | (3,096 | ) |
| CFFC - Physical & Mental health | - | (2,783 | ) | - | (2,783 | ) |
| CMBC Stronger Neighbourhoods Apr 23 | 21,301 | (21,301 | ) | - | - |
| B&Q 2023/24 | 7,000 | (7,000 | ) | - | - |
| ( |
) | (49,839 | ) |
| TOTAL FUNDS | ( |
) | (296,006 | ) |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 18. | MOVEMENT IN FUNDS - continued |
| Comparatives for movement in funds |
| Net | Transfers |
| movement | between | At |
| At 1.4.22 | in funds | funds | 31.3.23 |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 434,301 | 11,205 | 2,728 | 448,234 |
| Restricted funds |
| Stronger Neighbourhoods | - | 473 | (473 | ) | - |
| Big Lottery Community Fund | 22,817 | - | - | 22,817 |
| Community Foundation for Calderdale | 1,500 | - | (1,500 | ) | - |
| Clothworkers Foundation | 5,750 | (2,875 | ) | - | 2,875 |
| Sovereign Healthcare | 2,500 | (1,250 | ) | - | 1,250 |
| Coronavirus Community Support Fund | 1,333 | (1,333 | ) | - | - |
| Nationwide Community Grant | 49,760 | (49,760 | ) | - | - |
| Liz and Terry Bramall Foundation | 4,250 | (2,125 | ) | - | 2,125 |
| B&Q Neighbourly | - | 2,351 | - | 2,351 |
| Mayors Fund 2022 | - | 3,380 | - | 3,380 |
| CFFC - Household Support Fund (2) | - | 2,090 | - | 2,090 |
| CFFC -Digital & Warm Space | - | 7,827 | (755 | ) | 7,072 |
| CFFC - I Will | - | 3,096 | - | 3,096 |
| CFFC - Physical & Mental health | - | 2,783 | - | 2,783 |
| 87,910 | (35,343 | ) | (2,728 | ) | 49,839 |
| TOTAL FUNDS | 522,211 | (24,138 | ) | - | 498,073 |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 18. | MOVEMENT IN FUNDS - continued |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Gains and | Movement |
| resources | expended | losses | in funds |
| £ | £ | £ | £ |
| Unrestricted funds |
| General fund | 417,309 | (405,205 | ) | (899 | ) | 11,205 |
| Restricted funds |
| Stronger Neighbourhoods | 21,300 | (20,827 | ) | - | 473 |
| Big Lottery Community Fund | 37,212 | (37,212 | ) | - | - |
| Clothworkers Foundation | - | (2,875 | ) | - | (2,875 | ) |
| Sovereign Healthcare | - | (1,250 | ) | - | (1,250 | ) |
| Coronavirus Community Support Fund | - | (1,333 | ) | - | (1,333 | ) |
| Nationwide Community Grant | - | (49,760 | ) | - | (49,760 | ) |
| Liz and Terry Bramall Foundation | - | (2,125 | ) | - | (2,125 | ) |
| B&Q Neighbourly | 3,683 | (1,332 | ) | - | 2,351 |
| Mayors Fund 2022 | 4,280 | (900 | ) | - | 3,380 |
| CFFC - Household Support Fund (2) | 3,500 | (1,410 | ) | - | 2,090 |
| CFFC -Digital & Warm Space | 7,985 | (158 | ) | - | 7,827 |
| CFFC - I Will | 4,125 | (1,029 | ) | - | 3,096 |
| CFFC - Physical & Mental health | 4,960 | (2,177 | ) | - | 2,783 |
| CFFC - Never Hungry Again | 4,100 | (4,100 | ) | - | - |
| CFFC - Household Support Fund | 4,140 | (4,140 | ) | - | - |
| 95,285 | (130,628 | ) | - | (35,343 | ) |
| TOTAL FUNDS | 512,594 | (535,833 | ) | (899 | ) | (24,138 | ) |
| The unrestricted funds are to be used to assist the charity with its aims and objectives as detailed in the trustees report. |
| Restricted funds are funds that are to be used in accordance with specific restrictions imposed by donors. |
| 19. | EMPLOYEE BENEFIT OBLIGATIONS |
| The charity made pension contributions into a stakeholder pension scheme for its employees of £8,391 (2023 : £14,715). There were no contributions due to the pension provider at the year end (2023: NIL). |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 April 2023 to 30 September 2024 |
| 20. | CONTINGENT LIABILITIES |
| At 30 September 2024 the charity had guaranteed bonds for accommodation amounting to £NIL (2023 : £8,086). |
| 21. | RELATED PARTY DISCLOSURES |
| During the period donations of £403,433 were made by the charity to Happydays Ministries UK. |
| 4 of the 5 trustees of the charity are also trustees of Happydays Ministries UK. |
| 22. | LEGAL STATUS OF THE CHARITY |
| The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of a winding up is limited to £1. |
| 23. | INDEPENDENT EXAMINERS REMUNERATION |
| Fees payable for the independent examination £1,800 (2023: £1,960). |
| Fees for the accountancy services are £2400 (2023: £2,960). |