| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Period 1 October 2024 to 31 July 2025 |
| for |
| Calderdale SmartMove Ltd |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements for the Period 1 October 2024 to 31 July 2025 |
| for |
| Calderdale SmartMove Ltd |
| Calderdale SmartMove Ltd |
| Contents of the Financial Statements |
| for the Period 1 October 2024 to 31 July 2025 |
| Page |
| Report of the Trustees | 1 | to | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 | to | 5 |
| Notes to the Financial Statements | 6 | to | 12 |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Report of the Trustees |
| for the Period 1 October 2024 to 31 July 2025 |
| 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 October 2024 to 31 July 2025. 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). |
| ACHIEVEMENT AND PERFORMANCE |
| 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.The charity had ceased to trade on 31 October 2023. |
| 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 £204,990 was donated to Happydays Ministries from the remaining funds of the charity. |
| 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 |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Report of the Trustees |
| for the Period 1 October 2024 to 31 July 2025 |
| Trustees |
| Company Secretary |
| 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 |
| Calderdale SmartMove Ltd |
| Statement of Financial Activities |
| for the Period 1 October 2024 to 31 July 2025 |
| Period | Period |
| 1.10.24 | 1.4.23 |
| to | to |
| 31.7.25 | 30.9.24 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Investment income | 2 |
| Other income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Donations |
| - | - | - | 397,000 |
| Other |
| Total |
| Net gains on investments |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 202,067 |
| Calderdale SmartMove Ltd (Registered number: 03180389) |
| Balance Sheet |
| 31 July 2025 |
| 31.7.25 | 30.9.24 |
| Unrestricted | Restricted | Total | Total |
| fund | funds | funds | funds |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Investments | 7 |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 9 |
| Unrestricted funds | 202,067 |
| TOTAL FUNDS | 202,067 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2025. |
| The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2025 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 |
| 31 July 2025 |
| 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 |
| Notes to the Financial Statements |
| for the Period 1 October 2024 to 31 July 2025 |
| 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. |
| 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. |
| 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. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 October 2024 to 31 July 2025 |
| 1. | ACCOUNTING POLICIES - continued |
| 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. | INVESTMENT INCOME |
| Period | Period |
| 1.10.24 | 1.4.23 |
| to | to |
| 31.7.25 | 30.9.24 |
| £ | £ |
| Interest received | - | 6,089 |
| 3. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| Period | Period |
| 1.10.24 | 1.4.23 |
| to | to |
| 31.7.25 | 30.9.24 |
| £ | £ |
| Independent examiners fee | - | 1,800 |
| Surplus on disposal of fixed assets | ( |
) |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the period ended 31 July 2025 nor for the period ended 30 September 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the period ended 31 July 2025 nor for the period ended 30 September 2024. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 October 2024 to 31 July 2025 |
| 5. | STAFF COSTS |
| The average monthly number of employees during the period was as follows: |
| Period | Period |
| 1.10.24 | 1.4.23 |
| to | to |
| 31.7.25 | 30.9.24 |
| Direct charitable activities | - | 12 |
| Administrative | - | 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 in the previous period. The employee benefits of the key management personnel of the charity were £NIL (2024: £86,157). |
| The comparatives for 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. |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Charitable activities |
| Investment income |
| Other income |
| Total |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Donations |
| 379,202 | 17,798 | 397,000 |
| Other | ( |
) |
| Total |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 October 2024 to 31 July 2025 |
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued |
| Unrestricted | Restricted | Total |
| fund | funds | funds |
| £ | £ | £ |
| Net gains on investments |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward | 448,234 | 49,839 |
| TOTAL FUNDS CARRIED FORWARD | 202,067 | - | 202,067 |
| 7. | FIXED ASSET INVESTMENTS |
| Listed |
| investments |
| £ |
| MARKET VALUE |
| At 1 October 2024 |
| Disposals | ( |
) |
| At 31 July 2025 |
| NET BOOK VALUE |
| At 31 July 2025 | - |
| At 30 September 2024 | 102,435 |
| There were no investment assets outside the UK. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 October 2024 to 31 July 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 31.7.25 | 30.9.24 |
| £ | £ |
| Accrued expenses |
| 9. | MOVEMENT IN FUNDS |
| Net |
| At | movement | At |
| 1.10.24 | in funds | 31.7.25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 202,067 | (202,067 | ) | - |
| TOTAL FUNDS | (202,067 | ) | - |
| 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 | 1,267 | (204,623 | ) | 1,289 | (202,067 | ) |
| TOTAL FUNDS | ( |
) | (202,067 | ) |
| Comparatives for 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 October 2024 to 31 July 2025 |
| 9. | 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 | 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 | ) |
| 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. |
| 10. | EMPLOYEE BENEFIT OBLIGATIONS |
| The charity made pension contributions into a stakeholder pension scheme for its employees of £NIL (2024 : £8,391). |
| 11. | RELATED PARTY DISCLOSURES |
| During the period donations of £204,990 (2024 £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. |
| Calderdale SmartMove Ltd |
| Notes to the Financial Statements - continued |
| for the Period 1 October 2024 to 31 July 2025 |
| 12. | 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. |
| 13. | INDEPENDENT EXAMINERS REMUNERATION |
| Fees payable for the independent examination £NIL (2024: £1,800). |
| Fees for the accountancy services are £300 (2024: £2,400). |