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REGISTERED COMPANY NUMBER: 03180389 (England and Wales)
REGISTERED CHARITY NUMBER: 1060378














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
03180389 (England and Wales)

Registered Charity number
1060378

Registered office
The Gathering Place
1 St James Road
Halifax
HX1 1YS

Trustees
P Cawdron Treasurer
R W Cooke (resigned 1.11.2023)
Miss J S Lewis (resigned 1.11.2023)
K J Lockett Chair (resigned 14.4.2024)
D M Metcalf-Hall (resigned 7.7.2023)
Mrs T Smith (resigned 1.11.2023)
D Dunne (resigned 1.11.2023)
K Teague (appointed 1.11.2023)
M S Rose (appointed 1.11.2023)
G P Henderson Chair (appointed 1.11.2023)
Ms E Boothe Director (appointed 17.4.2024)

Company Secretary
K Teague


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 5 June 2025 and signed on its behalf by:





G P Henderson - Trustee

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 14,383 - 14,383 24,185

Charitable activities 4
General grants 35,008 7,000 42,008 53,015
Fundraising 31,561 - 31,561 58,764
Smart skills learning - - - 37,212
Adult health & social care 183,750 - 183,750 315,000
Stronger Neighbourhoods - 21,300 21,300 21,300

Investment income 3 6,089 - 6,089 3,118
Other income 138,181 - 138,181 -
Total 408,972 28,300 437,272 512,594

EXPENDITURE ON
Raising funds 5 20,942 619 21,561 24,348

Charitable activities 6
General grants 271,041 17,756 288,797 403,686
Smart skills learning - - - 37,212
Nationwide Community - 22,818 22,818 49,760
Stronger Neighbourhoods - 14,612 14,612 20,827
Donations
379,202 17,798 397,000 -

Other (4,142 ) 4,536 394 -
Total 667,043 78,139 745,182 535,833

Net gains/(losses) on investments 11,904 - 11,904 (899 )

NET INCOME/(EXPENDITURE) (246,167 ) (49,839 ) (296,006 ) (24,138 )


RECONCILIATION OF FUNDS
Total funds brought forward 448,234 49,839 498,073 522,211

TOTAL FUNDS CARRIED FORWARD 202,067 - 202,067 498,073

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 - - - 105,212
Investments 14 102,435 - 102,435 78,530
102,435 - 102,435 183,742

CURRENT ASSETS
Debtors 15 - - - 7,715
Cash at bank and in hand 103,832 - 103,832 318,858
103,832 - 103,832 326,573

CREDITORS
Amounts falling due within one year 16 (4,200 ) - (4,200 ) (12,242 )

NET CURRENT ASSETS 99,632 - 99,632 314,331

TOTAL ASSETS LESS CURRENT LIABILITIES 202,067 - 202,067 498,073

NET ASSETS 202,067 - 202,067 498,073
FUNDS 18
Unrestricted funds 202,067 448,234
Restricted funds - 49,839
TOTAL FUNDS 202,067 498,073

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 5 June 2025 and were signed on its behalf by:





P Cawdron - Trustee

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 - 1% on cost
Office improvements - 20% on cost
Fixtures and fittings - 20% on cost
Motor vehicles - 25% on cost
Computer equipment - 33% on cost

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 13,920 22,030
Gift aid 463 2,155
14,383 24,185

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
278,619 485,291

5. RAISING FUNDS

Raising donations and legacies
Period
1.4.23
to Year Ended
30.9.24 31.3.23
£    £   
Staff costs 16,163 19,420
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 - 9,024
Surplus on disposal of fixed assets (137,787 ) -

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 247,724 386,320
Social security costs 16,769 31,322
Other pension costs 8,391 14,715
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
15 15

No employees received emoluments in excess of £60,000.

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 24,185 - 24,185

Charitable activities
General grants 16,242 36,773 53,015
Fundraising 58,764 - 58,764
Smart skills learning - 37,212 37,212
Adult health & social care 315,000 - 315,000
Stronger Neighbourhoods - 21,300 21,300

Investment income 3,118 - 3,118
Total 417,309 95,285 512,594

EXPENDITURE ON
Raising funds 24,348 - 24,348


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
General grants 380,857 22,829 403,686
Smart skills learning - 37,212 37,212
Nationwide Community - 49,760 49,760
Stronger Neighbourhoods - 20,827 20,827
Total 405,205 130,628 535,833

Net gains/(losses) on investments (899 ) - (899 )

NET INCOME/(EXPENDITURE) 11,205 (35,343 ) (24,138 )
Transfers between funds 2,728 (2,728 ) -
Net movement in funds 13,933 (38,071 ) (24,138 )

RECONCILIATION OF FUNDS
Total funds brought forward 434,301 87,910 522,211

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 111,157 8,267 57,599
Disposals (111,157 ) (8,267 ) (57,599 )
At 30 September 2024 - - -
DEPRECIATION
At 1 April 2023 13,339 8,267 55,988
Eliminated on disposal (13,339 ) (8,267 ) (55,988 )
At 30 September 2024 - - -
NET BOOK VALUE
At 30 September 2024 - - -
At 31 March 2023 97,818 - 1,611

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 18,143 31,367 226,533
Disposals (18,143 ) (31,367 ) (226,533 )
At 30 September 2024 - - -
DEPRECIATION
At 1 April 2023 13,607 30,120 121,321
Eliminated on disposal (13,607 ) (30,120 ) (121,321 )
At 30 September 2024 - - -
NET BOOK VALUE
At 30 September 2024 - - -
At 31 March 2023 4,536 1,247 105,212

14. FIXED ASSET INVESTMENTS
Listed
investments
£   
MARKET VALUE
At 1 April 2023 78,530
Additions 12,001
Revaluations 11,904
At 30 September 2024 102,435
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 - 7,715

16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 31.3.23
£    £   
Trade creditors - 908
Accruals and deferred income - 4,792
Accrued expenses 4,200 6,542
4,200 12,242

17. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.24 31.3.23
£    £   
Within one year - 3,719
Between one and five years - 4,612
- 8,331

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 (49,839 ) -
TOTAL FUNDS 498,073 (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 ) - -
28,300 (78,139 ) - (49,839 )
TOTAL FUNDS 437,272 (745,182 ) 11,904 (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).