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2022-03-31-accounts

Page
Trustees'
annual
report (incorporating
the		 director's report)
Independent
auditor's		 report to the members 10
Statement
offinancial		 activities (including income and
expenditure
account)		 15
Statement
offinancial		 position 16
Notes to the financial statements 17
The following
pages		 do not form part ofthe financial statements
Detailed statement
offinancial		 activities 35
Notes to the detailed statement offinancial activities 38

Registered charity name name The City ofLeeds YMCA The City ofLeeds YMCA The City ofLeeds YMCA
Charity registration number 1046439
Company registration number 03048401
Principal office and registered Otley Road
office Lawn swood
Leeds
LS166HQ
West Yorkshire
The trustees Mrs BBray
Mrs SCrowther
Mr C France
Mrs J Hainsworth (Retired 1 April 2022)
Mr J Leahy
Mr BNewton (Retired 1 April 2022)
Mr C Shaw (Retired 1 April 2022)
Mr J Spencer
Mr H Elliot
Company secretary Mr G C Dorman
Auditor Sagars Accountants Ltd
Chartered
accountants		 & statutory auditor
Gresham
House
5-7St Paul's Street
Leeds
LS1 2JG
Bankers Barelays
28 Park Row
Leeds
LS1 1PA

Year ende d 31 March 2022 d 31 March 2022
2022 2021
Unrestricted Restricted Endowment
funds funds funds Total funds Total funds
Note F E E
Income and endowments
Donations
and legacies		 5 29,516 1,141 30,657 166,036
Charitable
activities		 6 311,054 311,054 54,673
Other trading
activities		 7 78,174 78,174 28,940
Investment
income		 8 49,718 49,718 48,510
Other income 9 812 812 254
Total income 469,274 1,141 470,415 298,413
Expenditure
Expenditure
on raising funds:
Costs ofother
trading
activities		 10 71,928 71,928 71,026
Investment
management costs 11 15,396 39 15,435 14,320
Expenditure
on
charitable
activities		 12 346,329 1,141 347,470 412,447
Total expenditure 433,653 1,141 39 434,833 497,793
Net gains on
investments 14 86,764 217 86,981 269,287
Net income and net
movement
in funds		 122,385 178 122,563 69,907
Reconciliation
offunds
Total funds brought forward 2,128,178 1,025,508 3,153,686 3,083,779
Total funds carried forward 2,250,563 1,025,686 3,276,249 3,153,686

2022 2021
Note
Fixed assets
Tangible fixed assets 18 1,985,695 2,018,682
Investments 19 1,641,385 1,569,839
3,627,080 3,588,521
Current assets
Stocks 20 300 300
Debtors 21 36,852 13,778
Cash at bank and
in hand		 78,737 55,527
115,889 69,605
Creditors: amounts falling due
within one year 22 58,423 46,203
Net current assets 57,466 23,402
Total assets less current liabilities 3,684,546 3,611,923
Creditors: amounts falling due after
more than one year 23 213,446 240,808
Net assets excluding defined benefit
pension
plan liability		 3,471,100 3,371,115
Defined benefit pension plan liability 24 194,851 217,429
Net assets including defined benefit
pension
plan liability		 3,276,249 3,153,686
Funds ofthe charity
Endowment
funds		 1,025,686 1,025,508
Unrestricted
funds		 2,250,563 2,128,178
Total charity funds 26 3,276,249 3,153,686

Donations and leg acies
Unrestricted Restricted Total Funds
Funds Funds 2022
F F E
Donations
Charles
Brotherton		 Trust 200 200
West Yorks County Netball 661 661
Other donations 5,225 480 5,705
Grants
Feed in Tariffs and RHI Income 801 801
Government grant income 23,290 23,290
29,516 1,141 30,657
Unrestricted Restricted Total Funds
Funds Funds 2021
E F E
Donations
Wades Charity 5,000 5,000
Charles
Brotherton		 Trust 200 200
Leeds City Council 25,000 400 25,400
West Yorks County Netball 650 650
Other donations 13,338 313 13,651
Grants
Feed in Tariffs and RHI Income 3,266 3,266
Government grant income 117,869 117,869
164,673 1,363 166,036

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
E E E
Leeds City Council 136,375 136,375 12,841 12,841
Membership 436 436 552 552
Subscriptions and other contributions 169,025 169,025 39,730 39,730
Sports section levies 4,705 4,705 1,550 1,550
LRTC 513 513
311,054 311,054 54,673 54,673

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
E E f. E
Premises letting 23,900 23,900 9,241 9,241
Grounds letting 12,625 12,625 8,370 8,370
Hire of artificial pitches 41,649 41,649 11,329 11,329
78,174 78,174 28,940 28,940

nvestment
income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
F E
Income from listed investments 49,717 49,717 48,505 48,505
Bank interest receivable 1 1 5 5
49,718 49,718 48,510 48,510

Other i ncome
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
E E F
Sundry income 812 812 254 254

Total
Funds Unrestricted Total Funds
Unrestricted Funds 2022 Funds 2021
F F E
Rates &water 3,243 3,243 1,078 1,078
Light 8 heat 4,697 4,697 3,472 3,472
Repairs
& maintenance		 6,366 6,366 9,570 9,570
Insurance 15,344 15,344 15,617 15,617
Postage,
printing
&
stationery 2 2
Cleaning 267 267 258 258
29,919 29,919 29,995 29,995
Costs ofartificial pitch hire
E E
Bank interest 5,748 5,748 5,541 5,541
Depreciation ofsports facility 21,787 21,787 21,787 21,787
Depreciation of artificial pitches 11,200 11,200 11,200 11,200
Light and heat 425 425 545 545
Repairs
& maintenance		 1,349 1,349 1,958 1,958
Bad debts 1,500 1,500
42,009 42,009 41,031 41,031
F E E E
Total costs ofother trading activities 71,928 71,928 71,026 71,026
11. Investment management costs
Investme nt
management
costs
Unrestricted Endowment Total Funds
Funds Funds 2022
E E
Porffolio management 15,396 39 15,435
Unrestricted Endowment Total Funds
Funds Funds 2021
E E F
Portfolio management 14,284 36 14320

12. Expendit ure
on cha		 rita ble
activities
by fund ty		 pe
Unrestricted Restricted Total Funds
Funds Funds 2022
E
Activities undertaken directly 318,523 1,141 319,664
Support costs 27,806 27,806
346,329 1,141 347,470
Unrestricted Restricted Total Funds
Funds Funds 2021
E E
Activities undertaken directly 380,546 1,218 381,764
Support costs 30,683 30,683
411,229 1,218 412,447
13. Analysis ofsupport costs
Governance
costs Total 2022 Total 2021
E F
Staff costs 16,375 16,375 20,490
Insurance 5,115 5,115 5,206
Office costs 6,316 6,316 4,987
27,806 27,806 30,683
14. Net gains on investments
Unrestricted Endowment Total Funds
Funds Funds 2022
E E
Gains on listed investments 86,764 217 86,981
Unrestricted Endowment Total Funds
Funds Funds 2021
E E
Gains on listed investments 268,614 673 269,287
15. Net income
Net income is stated after charging/(crediting):
2022 2021
Auditors remuneration 6,500 5,850
Depreciation
oftangible		 fixed assets 32,987 32,987

Staff costs Yea r ended 31 March 2 022
The total staff costs and employee benefits for the reporting period are analysed
as		 follows:
2022 2021
E E
Wages and salaries 237,642 254,988
Social security costs 8,768 10,781
Employer
contributions		 to pension plans 10,727 13,719
Other employee
benefits		 8,345 63,480
265,482 342,968
full-time
equ

ivalent
employees
during the year is an
alysed
as follows:
2022 2021
No. No.
Leaders 7 7
Other direct charity workers 11 15
Caretaking and cleaning 2 2
20 24

The Trustees
did not receive any remuneration
Nil).
Tangible fixed assets		 or reimbursed
expen		 ses
during
the		 year (2021
Land and
buildings Equipment Total
E E E
Cost
At 1 April 2021 and 31 March 2022 2,220,873 52,431 2,273,304
Depreciation
At 1 April 2021 235,200 19,422 254,622
Charge for the year 32,987 32,987
At 31 March 2022 268,187 19,422 287,609
Carrying
amount
At 31 March 2022 1,952,686 33,009 1,985,695
At 31 March 2021 1,985,673 33,009 2,018,682

Listed
investments
E
Cost or valuation
At 1 April 2021 1,569,839
Additions 184,194
Disposals (177,169)
Net gains on revaluation 80,954
Increase in cash held as part ofthe investment portfolio (16,433)
At 31 March 2022 1,641,385
Impairment
At 1 April 2021 and 31 March 2022
Carrying amount
At 31 March 2022 1,641,385
At 31 March 2021 1,569,839

market value)
at the balance sheet da		 te.
2022 2021
Market Market
2022 Cost 2021 Cost value value
E E
UK Property 52,511 36,456 57,828 32,067
Other listed investments 1,058,520 1,002,487 1,548,561 1,486,344
1,111,031 1,038,942 1,606,389 1,518,411
UK Cash held as part of porffolio 34,996 51,428 34,996 51,428
1,146,027 1,090,371 1,641,385 1,569,839
20. Stocks
2022 2021
F E
Raw materials and consumables 300 300
21. Debtors
2022 2021
E
Trade debtors 1,996 3,081
Prepayments and accrued income 34,451 9,901
Other debtors 405 796
36,852 13,778

2022 2021
E
Bank loans and overdrafts 28,963 25,565
Trade creditors 8,596 14,965
Accruals and deferred income 17,045 994
Social security and other taxes 3,401 4,679
Other creditors 418
58,423 46,203

Credi tors: amo unts
falling due after more than		 one year
2022 2021
E
Bank loans and overdrafts 213,446 240,808

Repayable
After
After more
Within One to Two to five than TOTAL TOTAL
one five
year two years years years year 2022 2021
As at 31
March 2022 30,109 29318 83,409 52,015 164,742 194,851 217,429
As at 31
March 2021 29,196 28,596 82,306 77,331 188,233 217,429 183,757

25. Government grants grants grants
The amounts recognised
in the		 financial statements for government grants are as follows:
2022 2021
E E
Recognised in income from donations and legacies:
Government grants income 23,290 117,869
26. Analysis of charitable funds
Unrestricted funds
At
At Gains and 31 Mar 202
1 Apr 2021 Income Expenditure Transfers losses 2
E E E F
General funds 778,875 469,274 (400,666) 86,764 934,247
Fixed asset
reserve 997,303 (32,987) 964,316
Designated
contingency
reserve 352,000 352,000
2, 128,178 469,274 (433,653) 86,764 2,250,563
At
At Gains and 31 Mar 202
1 Apr 2020 Income Expenditure Transfers losses 1
E E E E E f.
General funds 680,450 297,050 (463,552) (3,687) 268,614 778,875
Fixed asset
reserve 1,030,290 (32,987) 997,303
Designated
contingency
reserve 352,000 352,000
2,062,740 297,050 (496,539) (3,687) 268,614 2,128,178

Restrict ed funds
At Gains and At
1 Apr 2021 Income Expenditure Transfers losses 31 Mar 2022
F F E E F
West Yorkshire
County Netball 661 (661)
Parkour 480 (480)
1,141 (1,141)
At Gains and At
1 Apr 2020 Income Expenditure Transfers losses 31 Mar 2021
E E E
Y & H Regional
Trust Fund
ESF-		 168 (168)
Groundwork (4,000) 313 3,687
Leeds City
Council 400 (400)
West Yorkshire
County Netball 650 (650)
Parkour
(3,832) 1,363 (1,218) 3,687

At Gains and At
1 Apr 2021 Income Expenditure Transfers losses 31 Mar 2022
E E F E E F
Central (Albion
Place) Capital
Trust Fund 1,021,379 1,021,379
Lawnswood
Sports ground
Capital Trust
Fund
FW Spruce
Charity Fund 4,128 (39) 217 4,306
1,025,508 (39) 217 1,025,686
At Gains and At
1 Apr 2020 Income Expenditure Transfers losses 31 Mar 2021
E E E E
Central (Albion
Place) Capital
Trust Fund 1,021,379 1,021,379
Lawn swood
Sports ground
Capital Trust
Fund
FW Spruce
Charity Fund 3,491 (36) 673 4,128
1,024,871 (36) 673 1,025,508

Analysis of net as sets between funds
Unrestricted Endowment Total Funds
Funds Funds 2022
f. E E
Tangible fixed assets 964,315 1,021,380 1,985,695
Investments 1,637,079 4,306 1,641,385
Current assets 115,889 115,889
Creditors less than 1 year (58,423) (58,423)
Creditors greater than 1 year (213,446) (213,446)
Defined benefit pension (194,851) (194,851)
Net assets 2,250,563 1,025,686 3,276,249
Unrestricted Endowment Total Funds
Funds Funds 2021
E F E
Tangible fixed assets 997,302 1,021,380 2,018,682
Investments 1,565,711 4,128 1,569,839
Current assets 69,605 69,605
Creditors less than 1 year (46,203) (46,203)
Creditors greater than 1 year (240,808) (240,808)
Defined benefit pension (217,429) (217,429)
Net assets 2,128,178 1,025,508 3,153,686

28. Financial
instruments		 Financial
instruments		 Financial
instruments
The carrying
amount
for each		 category offinancial instrument is as follows
2022 2021
f. E
Financial assets measured at fair value through income and expenditure
Financial assets measured at amoitised cost 81,138 59,404
Financial liabilities
measured
at fair value through		 income and expenditure
Financial liabilities
measured		 at fair value 194,851 282,333
Financial liabilities
measured		 at amortised cost
Financial liabilities measured at amoitised cost 271,869 287,012
The
charity's
income,
expense,
gains
and		 losses in respect of financial
instruments		 are
summarised
below:
2022 2021
F E
Total interest
income from financial assets		 held at
amortised cost
Total expense from financial liabilities
held		 at fair
value (65,236) (15,061)
29. Operating lease commitments
The total future
minimum
lease payments
under		 non-cancellable operating leases are as follows:
2022 2021
E F
Not later than
1 year		 2,371 528
Later than 1 year and not later than 5years 1,056 4,742
3,427 5,270

2022 2021
E E
Income and endowments
Donations
and legacies
Wades Charity 5,000
Charles Brotherton Trust 200 200
Leeds City Council 25,400
West Yorks County Netball 661 650
Other donations 5,705 13,651
Feed in Tariffs and RHI Income 801 3,266
Government
grant		 income 23,290 117,869
30,657 166,036
Charitable
activities
Leeds City Council 136,375 12,841
Membership 436 552
Subscriptions
and other contributions		 169,025 39,730
Sports section levies 4,705 1,550
LRTC 513
311,054 54,673
Other trading
activities
Premises
letting		 23,900 9,241
Grounds
letting		 12,625 8,370
Hire of artificial pitches 41,649 11,329
78,174 28,940
Investment
income
Income from listed investments 49,717 48,505
Bank interest receivable 1 5
49,718 48,510
Other income
Sundry
income		 812 254
Total income 470,415 298,413

2022 2021
E
Expenditure
Costs ofother trading activities
Rates and water 3,243 1,078
Light and heat 4,697 3,472
Repairs and maintenance 6,366 9,570
Insurance 15,344 15,617
Other office costs 5,748 5,541
Amortisation 21,787 21,787
Depreciation 11,200 11,200
Bad debts 1,500
Light and heat 425 545
Postage,
printing		 8 stationery 2
Repairs and maintenance 1,349 1,958
267 258
71,928 71,026
Investment
management		 costs
Porffolio management 15,435 14,320
Expenditure
on charitable		 activities
Wages and salaries 237,642 254,988
Employer's
NIC		 8,768 10,781
Pension costs 10,727 13,719
Other post-retirement benefits 8,345 63,480
Rates and water 6,584 2,188
Light and heat 9,536 7,049
Repairs and maintenance 13,597 19,582
Other motor/travel costs 523 90
Legal and professional fees 10,397 6,524
Telephone 5,728 5,119
Other office costs 833 577
Programme
and activities		 10,896 7,434
Insurance 5,115 5,206
Maintenance
ofsports		 fields and grounds 5,968 5,215
Cleaning 543 523
Audit and accountancy 5,866 5,850
Subscriptions
and		 sundries 2,188 2,194
Affiliation fee 3,415 1,134
Security 799 794
347,470 412,447
Total expenditure 434,833 497,793

Detailed Statement ofFina
Year ended 31		 ncial Activities
(continued)
March 2022
2022 2021
F E
Net gains on investments
Gains on listed investments (86,981) (269,287)
Net income 122,563 69,907

2022 2021
E E
Costs ofother trading activities
Costs ofgenerating letting income
Rates &water 3,243 1,078
Light & heat 4,697 3,472
Repairs 8 maintenance 6,366 9,570
Insurance 15,344 15,617
Postage,
printing
8 stationery		 2
Cleaning 267 258
29,919 29,995
Costs ofartificial pitch hire
Bank interest 5,748 5,541
Depreciation
ofsports		 facility 21,787 21,787
Depreciation
of artificial		 pitches 11,200 11,200
Bad debts 1,500
Light and heat 425 545
Repairs & maintenance 1,349 1,958
42,009 41,031
Costs ofother trading activities 71,928 71,026

Year ended 31 March 2022
2022 2021
Expenditure
on charitable		 activities
Activities
undertaken		 directly
Wages/salaries 221,267 234,498
Employer's
NIC		 8,768 10,781
Pension costs 10,727 13,719
Pension
deficit payments		 and (decrease)/i ncrease in liability 8,345 63,480
Rates and water 6,584 2,188
Light and heat 9,536 7,049
Repairs and maintenance 13,429 19,544
Travelling
expenses		 523 90
Legal and professional fees 6,095 3,111
Telephone,
fax and internet		 5,728 5,119
Postage,
printing
and		 stationery 833 577
Programme
and activities		 9,326 6,090
Maintenance
ofsports		 fields and grounds 5,692 5,023
Cleaning 543 523
Audit and accountancy 5,866 5,850
Subscriptions
and sundries		 2,188 2,194
Affiliation fee 3,415 1,134
Security 799 794
319,664 381,764
Governance
costs
Wages/salaries 16,375 20,490
Repairs and maintenance 168 38
Audit and accountancy fees 1,950 1,950
Legal and professional fees 1,747 888
Subscriptions
and sundry		 expenses 605 575
Telephone,
fax and internet		 1,570 1,344
Insurance 5,115 5,206
Postage,
printing
and		 stationery 276 192
27,806 30,683
Expenditure
on charitable		 activities 347,470 412,447