Company registered number 3008194 Registered charity number 1043975 Bramley Elderly Action Financial Statements for the year ended 31st March 2023 Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Bramley Elderly Action Report of the trustees for the year ended 31 March 2023 The trustees present their report and unaudited financial statements for the year ended 31st March 2023, Reference and Administrative Information Charity name Bramley Elderly Action Charity Registration Number 1043975 Company Registration Number 3008194 Registered Office Bramley Community Centre Waterloo Lane Bramley LS13 2JB Trustees J Dawson J Hollings L Elson T Parsons Peacock D Outram Resigned 17 Feb 23 Chalr Appointed 17 Feb 23 Company Secretary Lee Ingham Prlnclpal staff Lee Ingham Fran Graham CEO Service and Development Manager Independent Examiner Paul Cowham FCA DChA Green Fish Resource Centre 46 - 50 Oldham Street Manchester M4 ILE Bankers Yorkshire Bank Waver Green Pudsey West Yorkshire LS28 7BG Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Bramley Elderly Action Report of the trustees for the year ended 31 March 2023 Objectives and activities Objects In 1994, Bramley Elderly Action {BEA) was set-up by local people in response to the social isolation and loneliness discovered amongst local elders discharged from hospital. We provide a broad range of social, health improvement activities and support. for the older people of Bramley and surrounding areas. Through Older Wiser Local Seniors (OWLS) we make a similar impact for older people living in Headingley and surrounding areas. The local authority has part funded our work since 1994 with the initial funding being a response to the National Health Service and Community Care Act. In response to the COVID pandemic, our simplified mission is now to increase happines5 for local older people. Consequently, we have started to undertake annual happiness surveys of our members, asking the same questions as the ONS annual happiness survey. Our 'Ambitious Strategic Plan {2021 26), sets out how we plan to increase happiness e.g. by doubling our meMbe￿hIp and increasing engagement amongst existing members. Our values are.. 'caring, inclusive, efficient, effective. and these shape the cycle of reviews that we are undertaking of the systems that support the impact we make e.g. finance, facilities, community transport. In 2024, we plan a 'Massive Review, of what members can expect from us and what we would like from them. Membership of BEA and OWLS is free to people aged 60 and above living in the respective catchment area. Actlvltles undertaken for publlc beneflt In relatlon to objects Across BEA and OWLS we provide a wide range of 33 regular preventative health activitles to get people out-and-about. These include.. a befriending scheme, a supermarket shopping service, lunch clubs, drop-in cafes, a tea bar. memory cafés, trips, extra care trips, a Mens Groupi a Lads Lunch, exercise classes, chair based yoga, crown green bowling, beginners art class, walking group, foot cllnlcs, onllne qulz, IT support... In 2023, we started to support 'community activists, to run thelr own groups and the first two are a gardening group and a craft group. In considering the charity's benefit to the public, the trustees have followed the guidance published by the Charity Commission on public benefit, and are satisfied that the charity's activities do benefit the public. Achievements and Performance In 2011, we set up Older Wiser Local Seniors (OWLS) which operates in the neighbouring Headingleyi Burley, Hyde Park, Little Woodhouse and parts of Kirkstall. OWLS is part of BEA, although it has its own identity, membership, volunteers and range of activities. In March 2020 we purchased our first pmperty, which provides OWLS with a high street presence and office in central Headingley, plus a source of income from the tenants living on the first floor. We now have an income stream from four buildings, adding to Bramley Community Shop {2009 run by our social enterprise), Bramley Lawn Social Centre {2014) and Bramley Community Centre (2018). Upbeat Social Enterprise CIC is our social enterprise and is closely linked to BEA but it has its own Board and financial statements. In 2021 (during the pandemic), we were appointed the Leeds winner Virgin Media'5 Local Legend Cèmpaign and made a good start on our Ambitious Strategic Plan (2021 -26), assisted by the appointment of a Business Development Manager. In 2023, we invested a volunteers significant legacy to set up a volunteering scheme called Action. Our investment (£150k) has been match funded by the National Lottery. The results of the 2023 Happiness Sutvey (responses from 306 members), suggest that we are helping our members to be happier and include suggestions as to how we can increase our impact. We are proud of the positive impact that we have made since 1994 and our positive response to the pandemic and the horrible time that older people experienced. We are thankful for the continued Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 support that we receive from Leeds City Council, funders, patrons, corporate patrons, volunteers (over 200) plus the community in which we live and operate. Financial Review The attached accounts show the state of affairs at 31st March 2023. Over the year we operated with a surplus1£181,170) and this was mainly attributable to a greater than expected legacy frorn a former volunteer. In addition, fees and other income increased (from £62,300 to £116,573) and this was mainly attributable to a return to the activity fees we receive from our members following the pandemic. However, it also includes an increase in earned income, consistent with our plans (Five Pillars of Sustainable Growth Strategy and Seven Step Funding Strategy) for sustainable funding and growth. Expenditure (£610,199) was as budgeted {£605,000). The Board have decided to invest £90,000 in better mobilising our army of volunteers (200) and we have used this investment to help attract match funding from the National Lottery. In April 2023, we will be starting a new volunteering I community activist scheme called 'Action'. We see 2023124 as a bridging year, in which we have made use of the recent legacy to set a deficit budget. That will allow us time to secure new grants and to develop all strands of our funding strategy. We recognise that we need to be successful in this, in order to achieve financial sustainabilityi and will be fully considering the outcome of our grant bids, the progress on our donatlon work, etc when budgetlng for 2024125 In 2023, we reviewed our reserves policy. Our reserves policy is to have a designated reserves fund that contains the equivalent to a minimum of the staff redundancy costs (currently £43,000 TBC) plus 200/0 of the value of the LCC grant {currently £57,000) that we receive to deliver a Neighbourhood Scheme. The level of unrestricted funds not committed or invested in tangible fixed assets (the free reserves} at 3 1 March 2023 is £128,937 and in line with our policy. This policy has been established with the following considerations being taken into account: its forecasts for levels of income for the current and future years, taking into account the reliability of each source of income and the prospects for developing new income sources; its forecasts for expenditure for the current and future years on the basis of planned activityi its analysis of any future needs, opportunities, commitments or risks, where future income alone is unlikely to be able to meet anticipated costs; and Its assessment, on the best evidence reasonably available, of the likelihood of each of those needs that justify havlng reserves arising and the potential consequences for the charlty of not being able to meet them The organization has placed reserves in a 95-day release investment account. The Board consider the organisation to be in a sustainable position. Structurei governance and management Governing document The governing document takes the form of a memorandum of association and an articles of association. In 2022 we reviewed and updated the memorandum and articles to make the wording more current. The company limited by guarantee wa5 registered on 10 January 1995 number 3008194. Company status The company is limited by guarantee and all members have agreed to contribute a sum not exceeding £1 in the event of a winding-up. The number of guarantees at 31st March 2023 was I Trustee selection methods We follow 'Getting on Board's, recommendations and use open recruitment to aim to attract diverse volunteers to our board with the skills we need to ensure we deliver our Ambitious Strategic Plan. Potential trustees meet with the Chair and Chief Executive Officer (CEO) before being invited to observe a Board meeting/s. In 2023, the Board completed an audit of skills and revised our recruitment process to make sure it is in line with good practice. Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Induction and training of trustees New trustees are appointed when required and to broaden the base of experience and skills available within the Trustee Board. All trustees complete the volunteer induction and are offered training where appropriate. Organisational structure In 2021 we completed a review of the management structure in order to better equip the organisation to better align the staff structure with our Ambitious Strategic Plan (2021 -26). In November 202 1, we appointed a full time Business Development Manager in accordance with the review. Draft accounts are authorised by the Board and presented to members at the AGM before approval by the Board. statement of trustees, responsibilities The trustees are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that perlod. In preparing these financial statements the trustees are required to.. select Sultable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responslble for keeping adequate accountlng records that are sufficlent to show and explain the charitable company's transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. Trustees, who are directors for the purposes of company law, and trustees for the purposes of charity law, who served during the year and up to the date of this report are set out on page l. This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities FRS 102 (i55ued in March 2015) and in accordance with the provisions applicable to companies subject to the small companies. regime of the Companies Act 2006. Approved by the trustees and signed on its behalf by: Signed Toby Parsons Name 2 October 2023 Date Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Independent Examiner's Report to the trustees of Bramley Elderly Action I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023. Responslbilitles and ba$1$ 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 ￿qUirementS 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 oul un(Jer 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) (bl of the 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in Section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: l. 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. Pa￿1 6owAo4Pf Paul Cowham MA FCA DChA Green Fish Resource Centre 46 - 50 Oldham Street Manchester M4 ILE 11 October 23 Date................................... Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Bramley Elderly Action statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023 Unrestricted funds Restricted funds Total funds 2023 Total funds 2022 Note Income Donations and legacies 273,789 273,789 48,469 Grants 316,790 82,875 399,665 438,052 Fees and other income 116,573 116,573 62,300 Investments 1,342 1,342 259 Total income 708,494 82,875 791,369 549,080 Expenditure Raising funds 1,093 1,093 1,600 Charitable activities 558,018 51,088 609,106 S73,626 Total expenditure 559,111 51,088 610,199 575,226 Net Income/(expendlture) for the vear 149,383 31,787 181,170 (26,146) Transfer between funds Net movement In funds for the year 149,383 31,787 181,170 (26,146) Reconciliation of funds Total funds brought forward 271,007 6,073 277,080 303,226 Total funds carrled forward 420,390 37,860 458,250 277,080 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Bramley Elderly Action Company number 3008194 Balance sheet as at 31 March 2023 Note 2023 2022 Fixed assets Tangible assets Investments 14 389,869 73 395,465 73 15 Total fixed assets 389,942 395,538 Current assets Debtors Cash at bank and in hand 16 14,277 247,140 17,762 86,618 Total current assets 261,417 104,380 Liabilities Creditors: amounts falling due in less than one year 17 (30,927) (34,349) Net current assets 230,490 70,031 Total assets less current liabilities 620,432 465,569 Creditors: amounts falling due after more than one year 18 (162,182) (188,489) Net assets 458,250 277,080 Funds of the charlty Restricted Income funds Unrestricted income funds 19 20 37,860 420,390 6,073 271,OQ7 Total charlty funds 458,250 277,080 For the year in question, the company was entitled to exemption from an audit under sectlon 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its accounts for the year In question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on pages 9 to 20 form part of these accounts. 2 October 23 Approved by the trustees on and signed on their behalf by: Toby Parsons Name Signed Doc ID.. 713630bd4688378dcfe312c5cfOct6fc58c09ff8 Bramley Elderly Action Notes to the accounts for the year ended 31 March 2023 ## **1 Accounting policies** The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: ## **a Basis of preparation** The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Bramley Elderly Action meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. ## **b Reconciliation with previous Generally Accepted Accounting Practice** In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required. ## **c Preparation of the accounts on a going concern basis** The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. 9 Bramley Elderly Action Notes to the accounts for the year ended 31 March 2023 (continued) ## **d Income** Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. ## **e Donated services and facilities** Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. ## **f Interest receivable** Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. 10 Bramley Elderly Action Notes to the accounts for the year ended 31 March 2023 (continued) ## **g Fund accounting** Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity. ## **h Expenditure and irrecoverable VAT** Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. ## **i Operating leases** Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease. ## **j Tangible fixed assets** Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: |Motor vehicles:|4 years| |---|---| |Office fixtures and equipment|4 years| |Leasehold improvements|10 - 25 years| |Freehold building|50 years| |Freehold improvements|25 years| ## **m Debtors** Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **n Cash at bank and in hand** Cash at bank and cash 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. 11 Bramley Elderly Action Notes to the accounts for the year ended 31 March 2023 (continued) ## **O Creditors and provisions** Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. ## **P 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **Q Pensions** The charity pays into NEST for pensions under the auto enrolment scheme for its employees ## **2 Legal status of the charity** The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1. ## **3 Income from donations and legacies** |Donations
Legacy
**Total**|Unrestricted
Restricted
Total 2023
£
£
£
12,573
-
12,573
261,216
-
261,216|_Unrestricted_
_£_
_6,067_
_42,402_|_Restricted_
_Total 2022_
_£_
_£_
_-_
_6,067_
_-_
_42,402_| |---|---|---|---| ||273,789
-
273,789|_48,469_|_-_
_48,469_| 12 ## Bramley Elderly Action ## Notes to the accounts for the year ended 31 March 2023 (continued) ## **4 Income from charitable activities** |Unrestricted
Restricted
Total 2023
£
£
£
205,375
-
205,375
80,513
-
80,513
12,500
-
12,500
-
4,000
4,000
-
24,500
24,500
-
-
-
6,420
6,420
6,075
-
6,075
-
-
-
-
7,000
7,000
-
16,000
16,000
5,232
-
5,232
-
15,000
15,000
-
-
-
-
12,500
12,500
-
3,125
3,125
-
750
750
675
-
675
**Total**
316,790
82,875
399,665
Leeds City Council
NSS Contract (BEA)
Leeds City Council
NSS Contract (OWLS)
Warm space - VAL
Warm space -
Cardigan Centre
Coop foundation
Leeds Community
Foundation
Harrison and Potter
Trust
Bramley Variety Show
Leeds Older Peoples
Forum
Ladies Benevolent
Society
LCC Inner North West
community committee
LCC Kickstart
Leeds Hospitals
Charity
HMRC JRS
Big Lottery
Community Fund
SWIFt Time to Shine
Barca Leeds
Other grants/contracts
<= £1,000|Unrestricted
Restricted
Total 2023
£
£
£
205,375
-
205,375
80,513
-
80,513
12,500
-
12,500
-
4,000
4,000
-
24,500
24,500
-
-
-
6,420
6,420
6,075
-
6,075
-
-
-
-
7,000
7,000
-
16,000
16,000
5,232
-
5,232
-
15,000
15,000
-
-
-
-
12,500
12,500
-
3,125
3,125
-
750
750
675
-
675
**Total**
316,790
82,875
399,665
Leeds City Council
NSS Contract (BEA)
Leeds City Council
NSS Contract (OWLS)
Warm space - VAL
Warm space -
Cardigan Centre
Coop foundation
Leeds Community
Foundation
Harrison and Potter
Trust
Bramley Variety Show
Leeds Older Peoples
Forum
Ladies Benevolent
Society
LCC Inner North West
community committee
LCC Kickstart
Leeds Hospitals
Charity
HMRC JRS
Big Lottery
Community Fund
SWIFt Time to Shine
Barca Leeds
Other grants/contracts
<= £1,000|_Unrestricted_
_£_
_215,995_
_84,573_
_30,000_
_-_
_-_
_-_
_5,706_
_-_
_1,350_
_-_
_15,000_
_2,381_
_2,550_
_30,000_
_-_
_-_
_-_
_988_|_Restricted_
_Total 2022_
_£_
_£_
_-_
_215,995_
_-_
_84,573_
_-_
_30,000_
_19,581_
_19,581_
_10,000_
_10,000_
_428_
_428_
_-_
_5,706_
_-_
_-_
_-_
_1,350_
_7,000_
_7,000_
_-_
_15,000_
_-_
_2,381_
_-_
_2,550_
_-_
_30,000_
_12,500_
_12,500_
_-_
_-_
_-_
_988_| |---|---|---|---| ||316,790
82,875
399,665|_388,543_|_49,509_
_438,052_| ## **5 Fees and other income** |**Fees and other income**||| |---|---|---| |Fees and sales
Property Income
Fundraising income
Other income|2023
£
82,564
28,798
3,701
1,510|_2022_
_£_
_30,848_
_25,518_
_5,696_
_238_| ||116,573|_62,300_| All income from fees and trading is unrestricted. 13 ## Bramley Elderly Action ## Notes to the accounts for the year ended 31 March 2023 (continued) ## **6 Investment income** |**Investment income**|||| |---|---|---|---| |Income from bank
deposits|Unrestricted
Restricted
2023
£
£
£
1,342
-
1,342|Unrestricted
£
_259_|Restricted
_2022_
£
_£_
_-_
_259_| ||1,342
-
1,342|_259_|_-_
_259_| All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted. ## **7 Analysis of expenditure on raising funds** ||Total 2023|_Total 2022_| |---|---|---| ||£|£| |Fundraising costs|1,093|_1,600_| ## **8 Analysis of expenditure on charitable activities** |Depreciation
Staff costs
Premises costs
General running costs
Activities costs
Professional fees
Mortgage interest
Other governance costs
Other governance costs
Independent examination
Restricted expenditure
Unrestricted expenditure|Total 2023
£
21,296
408,795
36,324
42,980
81,485
8,641
9,113
472|_Total 2022_
£
_14,988_
_388,443_
_35,103_
_52,781_
_62,580_
_8,177_
_9,113_
_941_
_1,500_| |---|---|---| ||609,106|573,626| ||2023
£
51,088
558,018|_2022_
_£_
573,626| ||609,106|573,626| 14 ## Bramley Elderly Action ## Notes to the accounts for the year ended 31 March 2023 (continued) ## **9 Net income/(expenditure) for the year** |This is stated after charging/(crediting):|2023|_2022_| |---|---|---| ||£|_£_| |Depreciation|21,296|14,988| |Operating lease rentals:||| |Property||| |Independent examiner's remuneration||| |- accountancy|900|750| |- independent examination|900|750| ## **10 Staff costs** Staff costs during the year were as follows: |ff costs during the year were as follows:||| |---|---|---| |Wages and salaries
Social security costs
Employers pension contributions
Staff and volunteer expenses, travel, training
Freelance staff
Recruitment & pension fees|2023
£
365,842
28,549
8,548
1,703
7,631
1,583|_2022_
_£_
_345,456_
_19,524_
_8,054_
_8,399_
_3,678_
_3,332_| ||413,856|_388,443_| No employee has employee benefits in excess of £60,000 (2022: Nil). The average number of staff employed during the period was 24 (2022: 19). The average full time equivalent number of staff employed during the period was 18.7 (2022: 15). The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £49,353 (2022: £90,706 - this comparative figure also included the Services and Development Manager). ## **11 Trustee remuneration and expenses, and related party transactions** Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil). Aggregate donations from related parties were £nil (2022: £nil). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil). 15 Bramley Elderly Action Notes to the accounts for the year ended 31 March 2023 (continued) ## **12 Government grants** The government grants recognised in the accounts were as follows: |Leeds City Council|2023
£
296,308|_2022_
_£_
_300,568_| |---|---|---| ||296,308|_300,568_| There were no unfulfilled conditions and contingencies attaching to the grants. ## **13 Corporation tax** The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. ## **14 Fixed assets: tangible assets** |**Cost**
Additions
Disposals
**Depreciation**
Charge for the year
Disposals
**Net book value**
At 31 March 2023
_At 31 March 2022_
At 1 April 2022
At 31 March 2023
At 31 March 2023
At 1 April 2022|Freehold
Freehold
Property
Improvements
Vehicles
£
£
£
270,000
45,849
43,880
-
6,200
9,500
-
-
-|Leasehold
Improvements
£
76,068
-|Fixtures,
fittings &
Total
equipment
£
£
38,466
474,263
15,700
-
-| |---|---|---|---| ||270,000
52,049
53,380|76,068|38,466
489,963| ||-
3,430
16,201
2,082
13,345
-
-
-|24,729
3,616
-|34,438
78,798
2,253
21,296
-
-| ||-
5,512
29,546|28,345|36,691
100,094| ||270,000
46,537
23,834|47,723|1,775
389,869| ||_270,000_
_42,419_
_27,679_|_51,339_|_4,028_
_395,465_| 16 Bramley Elderly Action Notes to the accounts for the year ended 31 March 2023 (continued) ## **15 Investments** |**Investments**||||| |---|---|---|---|---| ||2023||_2022_|| ||£||_£_|| |Shares in group undertaking (at cost)||73||_73_| ## **16 Debtors** |**Debtors**||| |---|---|---| |Trade debtors
Other debtors & prepayments|2023
£
12,066
2,211|_2022_
_£_
_13,228_
_4,534_| ||14,277|_17,762_| ## **17 Creditors: amounts falling due within one year** |Trade creditors
Other creditors and accruals
Loan repayments|2023
£
2,820
1,800
26,307|_2022_
_£_
_4,620_
_3,422_
_26,307_| |---|---|---| ||30,927|_34,349_| 17 Notes to the accounts for the year ended 31 March 2023 (continued) ## Bramley Elderly Action ## **18 Creditors: amounts falling after more than one year** |Key fund mortgage
Co-op foundation loan
Repayable after more than 5 years by
instalments
Repayable after more than 5 years other than
by instalments|2023
£
150,724
11,458|_2022_
_£_
_164,531_
_23,958_| |---|---|---| ||162,182|_188,489_| ||84,390|_96,890_| ||-|_-_| Both the mortgage and the loan are secured on freehold property purchased by the charity in March 2020. The property is 52/52a North Lane, Headligley, Leeds, LS6 3HU ## **19 Analysis of movements in restricted funds** |BARCA Community Hub Grants
LCC 100% digital
Ladies Benevolent Society
Leeds Hospitals Charity
National Lottery Community Fund
Harrison and Potter Trust 1
Harrison and Potter Trust 2
Harrison and Potter Trust 3
Leeds Older Peoples Forum
Warm Space Funding|Balance at
1 April
2022
Income
£
£
-
4,000
316
-
-
16,000
2,737
12,500
-
24,500
1,500
-
1,520
-
-
7,000
-
15,000
-
3,875|Expenditure
£
(4,000)
(316)
(1,000)
(15,237)
(6,125)
(1,500)
(1,520)
(5,015)
(12,500)
(3,875)|Transfers
Balance at
31 March
2023
£
£
-
-
-
-
-
15,000
-
-
-
18,375
-
-
-
-
-
1,985
-
2,500
-
-| |---|---|---|---| ||6,073
82,875|(51,088)|-
37,860| 18 ## Bramley Elderly Action ## Notes to the accounts for the year ended 31 March 2023 (continued) ## **19 Analysis of movements in restricted funds (continued)** |Awards for All
Morrisons
BARCA Community Hub Grants
LCC 100% digital
LCC Public Health
Leeds Hospitals Charity
National Lottery Community Fund
Harrison and Potter Trust 1
Harrison and Potter Trust 2
LCC Covid
LCC 52 North Lane Development
HMRC JRS
**Previous**
**reporting period**|Balance at
1 April
2021
Income
£
£
2,037
-
-
-
19,581
2,099
-
26,388
-
-
12,500
7,428
10,000
3,600
-
-
7,000
1,500
-
18,900
-
-
428|Expenditure
£
(2,037)
(19,581)
(1,783)
(31,359)
(9,763)
(17,428)
(3,600)
(5,480)
-
-
(428)|Transfers
Balance at
31 March
2022
£
£
-
-
-
-
-
-
316
4,971
-
-
2,737
-
-
1,500
1,500
-
1,520
(1,500)
-
(18,900)
-
-
-| |---|---|---|---| ||61,952
49,509|(91,459)|(13,929)
6,073| The balances on restricted funds are all unexpended grants for the charity's projects. ## **20 Analysis of movement in unrestricted funds** Balance at |Match funding
**Previous**
**reporting period**
General fund
General fund
Fixed assets fund/mortgage fund
Fixed assets/mortgage fund|1 April
2022
Income
£
£
90,265
708,494
-
-
180,742
-|Expenditure
£
(537,815)
-
(21,296)|Transfers
As at 31
March 2023
£
£
(132,007)
128,937
90,000
90,000
42,007
201,453| |---|---|---|---| ||271,007
708,494|(559,111)|-
420,390| ||Balance at
1 April
2021
Income
£
£
140,471
499,571
100,803
-|Expenditure
£
(468,779)
(14,988)|Transfers
As at 31
March 2022
£
£
(80,998)
90,265
94,927
180,742| ||241,274
499,571|(483,767)|13,929
271,007| **Name of Description, nature and purposes of the fund** General fund The free reserves of the charity Match funding This represents £90,000 of the legacy received during the year which the charity is using to provide match funding for the Action Project. Fixed assets fund This represents the net book value of the fixed assets that are not considered to be part of the general fund, the balance of the long term loan and mortgage has been netted off this amount 19 ## Bramley Elderly Action ## Notes to the accounts for the year ended 31 March 2023 (continued) ## **21 Analysis of net assets between funds** |Tangible fixed assets
Net current assets/(liabilities)
Total|General
fund
£
389,869
11,888|Designated
funds
£
-
180,742|Restricted
funds
Total
£
£
-
389,869
37,860
230,490| |---|---|---|---| ||239,648|180,742|37,860
458,250| ## **22 Reconciliation of net movement in funds to net cash flow from operating activities** |**Net income/(expenditure) for the year**
**Adjustments for:**
Depreciation charge
Loss/(profit) on sale of fixed assets
(Gains)/losses on investments
Dividends, interest and rents from investments
Decrease/(increase) in stock
Decrease/(increase) in debtors
Increase/(decrease) in creditors
**Net cash provided by/(used in)**|2023
£
181,170
_21,296_
-
-
(1,342)
-
3,485
(3,422)|_2022_
_£_
_(26,146)_
_14,988_
_-_
_-_
_(259)_
_-_
_(7,836)_
_(228)_| |---|---|---| ||201,187|_(19,481)_| 20