Acorah Software Products - Accounts Production 19.2.450 false true 30 September 2024 1 October 2023 No description of principal activity true 1 October 2024 30 September 2025 30 September 2025 03288967 L M Ward Mr S A Barker Mrs E R Boulton Ms T Dell Mr S R Holmes Mrs S L Holmes Mrs C Taylor 1076012 false false false false false false true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 03288967 2024-09-30 03288967 2025-09-30 03288967 2024-10-01 2025-09-30 03288967 frs-char:CharitableCompanyLimitedByGuarantee 2024-10-01 2025-09-30 03288967 frs-bus:FullAccounts 2024-10-01 2025-09-30 03288967 frs-bus:MediumEntities 2024-10-01 2025-09-30 03288967 frs-bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 03288967 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2024-10-01 2025-09-30 03288967 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 03288967 frs-char:TotalUnrestrictedFunds 2024-09-30 03288967 frs-char:TotalUnrestrictedFunds 2025-09-30 03288967 frs-char:TotalUnrestrictedFunds 2024-10-01 2025-09-30 03288967 frs-char:TotalRestrictedIncomeFunds 2024-09-30 03288967 frs-char:TotalRestrictedIncomeFunds 2025-09-30 03288967 frs-char:TotalRestrictedIncomeFunds 2024-10-01 2025-09-30 03288967 frs-char:UnrestrictedFundsGeneral 2024-09-30 03288967 frs-char:UnrestrictedFundsDesignated 2024-09-30 03288967 frs-char:UnrestrictedFundsGeneral 2024-10-01 2025-09-30 03288967 frs-char:UnrestrictedFundsDesignated 2024-10-01 2025-09-30 03288967 frs-char:UnrestrictedFundsGeneral 2025-09-30 03288967 frs-char:UnrestrictedFundsDesignated 2025-09-30 03288967 frs-bus:CompanySecretary1 2024-10-01 2025-09-30 03288967 frs-countries:EnglandWales 2024-10-01 2025-09-30 03288967 frs-char:Trustee1 2024-10-01 2025-09-30 03288967 frs-char:Trustee2 2024-10-01 2025-09-30 03288967 frs-char:Trustee3 2024-10-01 2025-09-30 03288967 frs-char:Trustee4 2024-10-01 2025-09-30 03288967 frs-char:Trustee5 2024-10-01 2025-09-30 03288967 frs-char:Trustee6 2024-10-01 2025-09-30 03288967 2023-09-30 03288967 2024-09-30 03288967 2023-10-01 2024-09-30 03288967 frs-core:CurrentFinancialInstruments 2024-09-30 03288967 frs-char:TotalUnrestrictedFunds 2023-09-30 03288967 frs-char:TotalUnrestrictedFunds 2024-09-30 03288967 frs-char:TotalUnrestrictedFunds 2023-10-01 2024-09-30 03288967 frs-char:TotalRestrictedIncomeFunds 2023-09-30 03288967 frs-char:TotalRestrictedIncomeFunds 2024-09-30 03288967 frs-char:TotalRestrictedIncomeFunds 2023-10-01 2024-09-30 03288967 frs-char:UnrestrictedFundsGeneral 2023-09-30 03288967 frs-char:UnrestrictedFundsDesignated 2023-09-30 03288967 frs-char:UnrestrictedFundsGeneral 2023-10-01 2024-09-30 03288967 frs-char:UnrestrictedFundsDesignated 2023-10-01 2024-09-30 03288967 frs-char:UnrestrictedFundsGeneral 2024-09-30 03288967 frs-char:UnrestrictedFundsDesignated 2024-09-30
Company registration number: 03288967
Charity registration number: 1076012
Calderdale Carers Project
Trustees' Report and
Financial Statements
For The Year Ended 30 September 2025
Calderdale Carers Project
Contents
Contents

| Page
--- | ---
Trustees' Report | 1—4
Accountant's Report | 5
Statement of Financial Activities (including Income and Expenditure Account) | 6
Comparative Statement of Financial Activities (including Income and Expenditure Account) | 7
Balance Sheet | 8—9
Cash Flow Statement | 10
Notes to the Cash Flow Statement | 11
Notes to the Financial Statements | 12—19

Page 1
Calderdale Carers Project
Company No. 03288967
Trustees' Report For The Year Ended 30 September 2025
Trustees' Report
The trustees present their report and the financial statements for the year ended 30 September 2025.
Objectives and Activities
Aims and Objectives
Our Aims
Overall aim: To work in partnership with other relevant organisations to provide information, support, events and activities for carers, former carers and their cared for.
To be achieved by following aims:
To provide continuing support for carers in Calderdale
To provide information for carers and working with other organisations to achieve this.
To work towards improving and maintaining the health of carers
To involve carers in design of our services
To provide opportunities for respite via joint carer and cared for events and activities
To provide ongoing support to former carers
Achievements and Performance
Main Achievements
Funding, activities and performance
The Project continues to provide services funded from accumulated balances and bank and building society interest. In the financial year funding was also received from Awards For All and from the Community Foundation for Calderdale.
Performance
We reported to the Community Foundation in respect of the funding for Winter Pressures. Submitting financial information, statistics and case studies. This was submitted on time and accepted as meeting the requirements.
We are a living wage employer and hold the Carers Trust Quality mark and the 2 ticks positive about disability mark.
Performance.
During 2024-25 we provided the services listed below in conjunction with partner organisations.
1. Caring Together events for carers, ex carers and cared for held in conjunction with our partner Our Place. Support Workers wage and activities were partially funded by Awards For All.
All sessions include a fresh cooked 2 course hot meal and ongoing refreshments across the session.
...CONTINUED
Page 1
Page 2
Calderdale Carers Project
Trustees' Report (continued)
For The Year Ended 30 September 2025
Main Achievements - continued
There have been a range of activities and themed events and speakers to encourage participants to access other services. Volunteers have supported people to do this.
Examples include speakers and advice from local organisations, Entertainers including singers and light exercise to music including for the chair bound. Several cinema trips and acanal trip on an adapted barge.
Referrals were made to other services as appropriate.
Average attendance 40-45
Numbers Benefitting. A total of 85 different people have been supported across our range of sessions. As our main venue is multi roomed we have been able to split larger attendances to have a reasonable group size for activities such as crafts.
Outcomes for beneficiaries at our sessions have been, increased socialisation with others, carer respite, reduced loneliness, feeling more confident to go out post pandemic and in most instances an improvement in their mental health and emotional wellbeing. This is very apparent by how people change as they attend more sessions and begin to mix with others and start to go to other places that we have referred them to.
2. Household Support Fund.
We received £2,000 for energy and food support. This was used to provide food vouchers for local supermarkets and to make payments towards energy bills. Carers eligibility was determined by assessment of financial need.
A total of 50 food vouchers and 48 fuel payments were made.
We allocated a small amount of extra funding from reserves to increase the number benefitting.
Staffing.
At September 30th 2025
One Project Manager who is also Company Secretary. (Part time)
One Caring Together Support Worker Part time
One freelance Book Keeper Hourly Paid.
Involving People
We are a membership organisation whereby all our Trustees are members and currently all are carers or former carers.
There is a regular channel of feedback to consult carers on the service they have received and shape future events and activities.
The Future
Since July 2021 the Project has operated a reduced service funded from accumulated funds.
The Trustees decided to avoid duplication of services and to concentrate on services contained within the
Charities’ Constitution that are generally not part of the contract that transferred to a new provider.
The service has adapted to provide:
· Caring Together events, support and activities for carers, former carers and cared for.
· Identification of carer needs at events and activities and supporting referral to appropriate services
...CONTINUED
Page 2
Page 3
Calderdale Carers Project
Trustees' Report (continued)
For The Year Ended 30 September 2025
Main Achievements - continued
· Working in partnership with other organisations which support carers and their cared for
Reference and Administrative Details
Trustees
Mr S A Barker
Mrs E R Boulton (appointed 01/12/2024)
Ms T Dell
Mr S R Holmes
Mrs S L Holmes
Mrs C Taylor
Company Secretary
L M Ward
Charity Number
1076012
Company Number
03288967
Accountants
Broadbent Accountants LLP
21 Clare Road
Halifax
West Yorkshire
HX1 2HX
Page 3
Page 4
Calderdale Carers Project
Trustees' Report (continued)
For The Year Ended 30 September 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr S A Barker Trustee
18th June 2026

Page 4
Page 5
Calderdale Carers Project
Accountant's Report
For The Year Ended 30 September 2025
Accountant's Report
Accountant's report to the board of trustees on the preparation of the unaudited statutory accounts of Calderdale Carers Project for the year ended 30 September 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Calderdale Carers Project for the year ended 30 September 2025 which comprise the Statement of Financial Activities (including Income and Expenditure Account), Balance Sheet, Cash Flow Statement and the related notes from the charity’s accounting records and from information and explanations which you have given to us.
This report is made solely to the board of trustees of the charity, as a body, in accordance with our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of Calderdale Carers Project , and state those matters that we have agreed to state to the board of trustees of the charity, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Calderdale Carers Project and its board of trustees, as a body, for our work or for this report.
It is your duty to ensure that Calderdale Carers Project has kept sufficient accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and surplus or deficit of the charity. You consider that Calderdale Carers Project is exempt from the requirement to have a statutory audit or an independent examination for the year ended 30 September 2025.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

18th June 2026

Broadbent Accountants LLP
21 Clare Road
Halifax
West Yorkshire
HX1 2HX
Page 5
Page 6
Calderdale Carers Project
Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 100 | 21,900 | 22,000 | 118
Investments | 4 | 1,882 | - | 1,882 | 2,919
|  | 1,982 | 21,900 | 23,882 | 3,037
EXPENDITURE ON:
Raising funds | 5 | (18,321 ) | (14,120 ) | (32,441 ) | (32,705 )
NET EXPENDITURE |  | (16,339 ) | 7,780 | (8,559 ) | (29,668 )
NET MOVEMENT IN FUNDS |  | (16,339 ) | 7,780 | (8,559 ) | (29,668 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 36,735 | - | 36,735 | 66,403
TOTAL FUNDS CARRIED FORWARD | 11 | 20,396 | 7,780 | 28,176 | 36,735

The notes on pages 11 to 16 form part of these financial statements.
Page 6
Page 7
Calderdale Carers Project
Comparative Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Comparative Statement of Financial Activities (including Income and Expenditure Account)

|  |  | 2024
--- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds
| Notes | £ | £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies | 3 | 118 | - | 118
Investments | 4 | 2,919 | - | 2,919
|  | 3,037 | - | 3,037
EXPENDITURE ON:
Raising funds | 5 | (32,705 ) | - | (32,705 )
NET EXPENDITURE |  | (29,668 ) | - | (29,668 )
Transfers between funds | 11 | 1,000 | (1,000 ) | -
NET MOVEMENT IN FUNDS |  | (28,668 ) | (1,000 ) | (29,668 )
RECONCILIATION OF FUNDS:
Total funds brought forward |  | 65,403 | 1,000 | 66,403
TOTAL FUNDS CARRIED FORWARD | 11 | 36,735 | - | 36,735

The notes on pages 11 to 16 form part of these financial statements.
Page 7
Page 8
Calderdale Carers Project
Balance Sheet
As At 30 September 2025
Balance Sheet

|  |  | 2025 | 2024
--- | --- | --- | --- | ---
| Unrestricted funds | Restricted funds | Total funds | Total funds
| Notes | £ | £ | £ | £
CURRENT ASSETS
Cash at bank and in hand |  | 36,870 | 7,780 | 38,831 | 55,120
|  | 36,870 | 7,780 | 38,831 | 55,120
Creditors: Amounts Falling Due Within One Year | 9 | (6,670 ) | - | (851 ) | (852 )
NET CURRENT ASSETS (LIABILITIES) |  | 30,200 | 7,780 | 37,980 | 54,268
TOTAL ASSETS LESS CURRENT LIABILITIES |  | 30,200 | 7,780 | 37,980 | 54,268
PROVISIONS FOR LIABILITIES
Provisions For Charges |  | (9,804 ) | - | (9,804 ) | (17,533 )
NET ASSETS |  | 20,396 | 7,780 | 28,176 | 36,735
FUNDS OF THE CHARITY
Restricted Funds |  |  |  | 7,780 | -
Unrestricted Funds |  |  |  | 20,396 | 36,735
TOTAL FUNDS | 11 |  |  | 28,176 | 36,735

Page 8
Page 9
Calderdale Carers Project
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board

Mr S A Barker Trustee
18th June 2026

The notes on pages 11 to 16 form part of these financial statements.
Page 9
Page 10
Calderdale Carers Project
Cash Flow Statement
For The Year Ended 30 September 2025
Cash Flow Statement

| 2025 |  | 2024
| Notes | £ |  | £
Cash flows from operating activities
Net cash used in operations | 1 | (18,171 ) |  | (14,202 )
Net cash used in operating activities |  | (18,171 ) |  | (14,202 )
Cash flows from investing activities
Interest received |  | 1,882 |  | 2,919
Decrease in cash and cash equivalents |  | (16,289 ) |  | (11,283 )
Cash and cash equivalents at beginning of year | 2 | 55,120 |  | 66,403
Cash and cash equivalents at end of year | 2 | 38,831 |  | 55,120

Page 10
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Calderdale Carers Project
Notes to the Cash Flow Statement
For The Year Ended 30 September 2025
Notes to the Cash Flow Statement
1. Reconciliation of expenditure to cash used in operations

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net expenditure | (8,559 ) |  | (29,668 )
Adjustments for:
Interest income | (1,882 ) |  | (2,919 )
Movements in working capital:
(Decrease)/increase in trade and other creditors | (7,730 ) |  | 18,385
Net cash used in operations | (18,171 ) |  | (14,202 )

2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Cash at bank and in hand | 38,831 |  | 55,120

3. Analysis of changes in net funds

| As at 1 October 2024 | Cash flows | As at 30 September 2025
--- | --- | --- | ---
| £ | £ | £
Cash at bank and in hand | 55,120 | (16,289) | 38,831

Page 11
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Calderdale Carers Project
Notes to the Financial Statements
For The Year Ended 30 September 2025
Notes to the Financial Statements
1. General Information
Calderdale Carers Project is a company limited by guarantee, incorporated in England & Wales, registered number 03288967 and registered charity number 1076012 . The registered office is .
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies

|  |  | 2025
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 100 | 21,900 | 22,000

|  |  | 2024
--- | --- | --- | ---
| Unrestricted | Restricted | Total
| funds | funds | funds
| £ | £ | £
Donations and gifts | 118 | - | 118

4. Investment Income

| 2025 | 2024
--- | --- | ---
| Unrestricted | Unrestricted
| funds | funds
| £ | £
Bank interest receivable | 1,882 | 2,919

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Calderdale Carers Project
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
5. Analysis of Expenditure

|  |  | 2025
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | 6,680 | 25,761 | 32,441

|  |  | 2024
--- | --- | --- | ---
| Activities undertaken directly | Support costs (see note 6 ) | Total
| £ | £ | £
Raising funds | 53 | 32,652 | 32,705

6. Support Costs

| 2025
--- | ---
| Raising funds
| £
Employee costs | 23,749
General administration | 2,012
| 25,761

| 2024
--- | ---
| Raising funds
| £
Employee costs | 28,509
Premises expenses | 210
General administration | 3,933
| 32,652

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Calderdale Carers Project
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
7. Staff Costs
Staff costs were as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Wages and salaries | 21,289 |  | 24,884
Other pension costs | 2,460 |  | 3,625
| 23,749 |  | 28,509

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
8. Average Number of Employees
Average number of employees during the year was: 2 (2024: 2)
2 2
9. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Other creditors | 851 |  | 851
| 851 |  | 852

10. Pension Commitments
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,460 (2024: £3,625).
At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.
11. Movement in Funds

| As at 1 October 2024 | Income | Expenditure | Transfers | As at 30 September 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 19,562 | 1,982 | (18,321 ) | 6,365 | 9,588

...CONTINUED
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Calderdale Carers Project
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025

Designated:
Pension Reserve | 17,173 | - | - | (6,365 ) | 10,808
Total unrestricted funds | 36,735 | 1,982 | (18,321 ) | - | 20,396
Restricted funds
Community Foundation Grant | - | 2,000 | (2,000) | - | -
Lottery Funds | - | 19,900 | (12,120) | - | 7,780
Total restricted funds | - | 21,900 | (14,120 ) | - | 7,780
Total funds | 36,735 | 23,882 | (32,441 ) | - | 28,176

| As at 1 October 2023 | Income | Expenditure | Transfers | As at 30 September 2024
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Unrestricted funds
General:
General unrestricted fund | 41,447 | 3,037 | (32,705 ) | 7,783 | 19,562
Designated:
Pension Reserve | 23,956 | - | - | (6,783 ) | 17,173
Total unrestricted funds | 65,403 | 3,037 | (32,705 ) | 1,000 | 36,735
Restricted funds
Restirced | 1,000 | - | - | (1,000 ) | -
Total funds | 66,403 | 3,037 | (32,705 ) | - | 36,735

12. Transactions with Trustees
During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

| 2025 | 2024
--- | --- | ---
| £ | £

13. Related Party Disclosures
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Calderdale Carers Project
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
14. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
15. Retirement Benefit Scheme
COMPANY: Calderdale Carers Project
SCHEME: TPT Retirement Solutions – Career Average Revalued Earnings ("CARE") Pension Scheme
The company participates in the scheme, a multi-employer scheme which provides benefits to some 36 non-associated employers. The scheme is a defined benefit scheme in the UK.
It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation showed assets of £49.6m, liabilities of £57.1m and a deficit of £7.5m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:
Deficit contributions
From 1 April 2024 to 31 March 2027: £1,672,000 per annum
(payable monthly and increasing by 3.0% each year on 1st April)
Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2019. This valuation showed assets of £79m, liabilities of £93.9m and a deficit of £14.9m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:
Deficit contributions
From 1 April 2021 to 30 September 2027: £1,530,000 per annum
(payable monthly and increasing by 3.0% each year on 1st April)
The recovery plan contributions are allocated to each participating employer in line with their estimated share of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.
...CONTINUED
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Calderdale Carers Project
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
PRESENT VALUES OF PROVISION
30 September 2025 30 September 2024 30 September 2023
(£s) (£s) (£s)
Present value of provision 10,808 17,173 24,828
RECONCILIATION OF OPENING AND CLOSING PROVISIONS
Period Ending Period Ending
30 September 2025 30 September 2024
(£s) (£s)
Provision at start of period 17,173 24,828
Unwinding of the discount factor (interest expense) 644 1,259
Deficit contribution paid (7,122) (6,777)
Remeasurements - impact of any change in assumptions 113 202
Remeasurements - amendments to the contribution schedule - (2,339)
Provision at end of period 10,808 17,173
INCOME AND EXPENDITURE IMPACT
Period Ending Period Ending
30 September 2025 30 September 2024
(£s) (£s)
Interest expense 644 1,259
Remeasurements – impact of any change in assumptions 113 202
Remeasurements – amendments to the contribution schedule - (2,339)
Contributions paid in respect of future service* * *
Costs recognised in income and expenditure account * *
*includes defined contribution schemes and future service contributions (i.e. excluding any deficit reduction payments) to defined benefit schemes which are treated as defined contribution schemes. To be completed by the company.
ASSUMPTIONS
30 September 2025 30 September 2024 30 September 2023
% per annum % per annum % per annum
Rate of discount 3.27 4.82 5.86
...CONTINUED
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Calderdale Carers Project
Notes to the Financial Statements (continued)
For The Year Ended 30 September 2025
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
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Calderdale Carers Project
Detailed Statement of Financial Activities (including Income and Expenditure Account)
For The Year Ended 30 September 2025
Detailed Statement of Financial Activities (including Income and Expenditure Account)

| 2025 | 2024
--- | --- | ---
| Total funds | Total funds
| £ | £
INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts | 22,000 | 118
| 22,000 | 118
Investments
Bank interest receivable | 1,882 | 2,919
| 1,882 | 2,919
| 23,882 | 3,037
EXPENDITURE ON:
Raising funds
Staging fundraising events | (6,680) | (53)
Wages and salaries | (21,289) | (24,884)
Employers pensions - defined contributions scheme | (2,460) | (3,625)
Rent | - | (210)
Insurance | (344) | (481)
Stationery | - | (46)
Website costs | (374) | (488)
Accountancy fees | (900) | (1,122)
Legal fees | - | (335)
Subscriptions | (35) | -
Bookkeeping fees | - | (176)
Bank charges | (60) | (60)
Sundry expenses | (299) | (1,225)
| (32,441) | (32,705)
| (32,441) | (32,705)
NET EXPENDITURE | (8,559) | (29,668)

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