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2020-09-30-accounts

Page
Charity Reference and Administrative Details
Trustees'
Annual
Report (Including
Directors' Report and Strategic Report)
Independent
Auditor's
Report 12
Statement
of Financial
Activities (Including Income and Expenditure Account) 15
Balance Sheet 16
Statement
ofCash Flows
17
Notes to the Financial Statements 18

Leeds Bridge House Leeds Bridge House Leeds Bridge House
Hunslet
Road
Leeds
LS101JN
J Heywood (Chair)
M Day (Treasurer)
L Carey
G Nolan
BEtchells
J Williams
F Grossick
J Davis
Murray Harcourt Limited
Registered Auditors
6Queen Street
Leeds
LS1 2TW

have served
during
the year and since the year e nd were as follows:
Trustee Role Date ofappointment
J Heywood Chair 18.09.2013
M Day Treasurer 17.11.2014
J Williams Trustee 16.07.2018
L Carey Trustee 17.11.2014
G Nolan Trustee 18.01.2016
B Etchells Trustee 21.05.2018
F Grossick Trustee 17.07.2019

Unrestricted Restricted Total Total
funds funds 2020 2019
Note f F
INCOME FROM:
Donations
and legacies
4,304
Charitable
activities
3 4,450,104 1,224,851 5,674,955 4,463,726
Investments 4 6,573 6,573 11,419
Total income 4,456,677 1,224,851 5,681,528 4,479,449
EXPENDITURE ON:
Charitable
activities
5 4,092,528 1,224,851 5,317,379 4,167,845
Total expenditure 4,092,528 1,224,851 5,317,379 4,167,845
Net gains on investments 40,746 40,746
Net income 404,895 404,895 311,604
Transfers
between funds
Net movement
in funds
17 404,895 404,895 311,604
Reconciliation
offunds:
Total funds brought
forward
17 1,600,056 1,600,056 1,288,452
Total funds carried forward 17 2,004,951 2,004,951 1,600,056

AS AT 30S EPT E MBER 2020
2020 2019
Note F
Fixed assets
Tangible assets 11 8,582 34,882
Investments 12 10 10
8,592 34,892
Current assets
Debtors 13 2,313,274 787,286
Investments 14 340,746 130,000
Cash at bank and in hand 2,743,615 2,224,830
5,397,635 3,142,116
Creditors: amounts falling due within one year 15 (3,401,276) (1,576,952)
Net current assets 1,996,359 1,565,164
Total assets less current liabilities 2,004,951 1,600,056
Net assets 2,004,951 1,600,056
Charity Funds
Restricted funds 17
Unrestricted funds 17 2,004,951 1,600,056
Total charity funds 17 2,004,951 1,600,056

2020 2019
Note
Cash flow from operating activities 19 682,212 500,920
Interest paid
Net cash flow from operating activities 682,212 500,920
Cash flow from investing activities
Payments
to acquire tangible
fixed assets
Interest received 6,573 11,419
Cash paid to acquire investments (170,000) (130,000)
Net cash flow used in investing
activities
~163427 (118,581)
Net increase in cash and cash equivalents 518,785 382,339
Cash and cash equivalents at start of period 2,224,830 1,842,491
Cash and cash equivalents at end of period 2,743,615 2,224,830
Cash and cash equivalents consists of:
Cash at bank and
in hand
2,743,615 2,224,830
Cash and cash equivalents at 30September 2,743,615 2,224,830

income from investments
2020 2019
Interest —deposits 6,573 11,419
6,573 11,419
All income from investments was attributable to unrestricted funds.

Analysis
ofcharitable
expenditure
Adult Young 2020 2019
f Person
f
f
Direct expenditure 3,310,263 1,598,849 4,909,112 3,812,131
Support costs (analysed below) 250,552 157,715 408,267 355,714
3,560,815 1,756,564 5317,379 4,167,845

Analysis of support costs
Adult Young 2020 2019
Person
Staff costs 101,592 67,728 169,320 156,348
Premises costs 20,784 20,784 13,558
Professional fees 23,567 15,712 39,279 49,639
Office costs 91,000 60,666 151,666 109,815
236,943 144,106 381,049 329,360
Governance costs:
Staff costs 8,612 8,612 17,224 16,404
Audit 3,900 3,900 7,800 6,960
Professional fees 1,097 1,097 2,194 2,990
13,609 13,609 27,218 26,354
Total support costs 250,552 157,715 408,267 355,714

Net incom e is stated aft er charging
/ (crediting):
2020 2019
Depreciation
oftangible
fixed assets 26,300 26,300
Operating lease rentals 58,881 58,540
Auditor's remuneration

The average
monthly number ofem ployees
during the year was as
follows:
2020 2019
Number Number
Administrative staff 10 10
Direct service staff 109 90
119 100
The total staff costs and employee's benefits was as follows:
2020 2019
f.
Wages and salaries 3,170,706 2,524,192
Social security 293,405 235,585
Defined contribution pension costs 249,484 152,381
3,713,595 2,912,158

Tangible fixed assets
Fixtures,
fittings
&
Leasehold
equipmentf improvementsf Totalf
Cost orvaluation:
At 1 October 2019 159,947 53,706 213,653
Additions
Disposals
At 30September 2020 159,947 53,706 213,653
Depreciation:
At 1 October 2019 134,250 44,521 178,771
Charge for the year 24,000 2,300 26,300
Eliminated
on disposals
At 30September 2020 158,250 46,821 205,071
Net book value:
At 30September 2020 1,697 6,885 8,582
At 30September 2019 25,697 9,185 34,882
Debtors
2020 2019
E
Trade debtors 2,276,630 781,113
Prepayments and accrued income 36,644 6,173
2,313,274 787,286

Total current asset investment movement
in the year:
2020f 2019
F
Market value brought
forward
130,000
Add: additions to investments at cost 170,000 130,000
Add: net gain on revaluation 40,746
340,746 130,000

Creditors : amou nts
falling due within one year
2020 2019
F E
Trade creditors 208,707 158,286
Other tax and social security 86,238 65,805
Other creditors 195 18,023
Accruals and deferred
income
3,106,136 1,334,838
3,401,276 1,576,952
Deferred income
2020 2019
F F
Amounts brought forward 1,326,973 965,349
Additions
Amounts
during the year
released
to income
2,456,695
~711,595
2,223,679
~1,662,055
Deferred income as at 30 September 2020 3,072,073 1,326,973

Total future
minimum
lease payments
under non-cancellable
operating
leases are as follo
ws:
2020 2019
E
Not later than one year 32,366 27,750
Later than one and not later than five years 42,938 5,000
75,304 32,750

Fund recon cil iation
Unrestricted funds
Balance at Gains, Balance at 30
1 October Income Expenditure losses & September
2019
E
Transfersf 2020f
General funds 1,600,056 4,456,677 (4,092,528) 40,746 2,004,951
1,600,056 4,456,677 4,092,528 40,746 2,004,951
Restricted funds
Balance at Gains, Balance at 30
1 October Income Expenditure losses & September
2019
F
Transfersf 2020
E
IAPT Direct Access 17,455 (17,455)
IAPT Waiting list 1 48,554 (48,554)
IAPT Waiting list 2 176,744 (176,744)
IAPT Waiting list 3 634,759 (634,759)
NREC investments 12,791 (12,791)
Newly qualified
posts
7,333 (7,333)
Trainees 118,948 (118,948)
Supporting Emotional
Health and Wellbeing 38,500 (38,500)
Transition
Support
169,767 169,767
1,224,851 1 224,851
Total funds 1,600,056 5,681,528 5,317,379 40,746 2,004,951

Balance at Gains, Balance at 30
1 October Income Expenditure losses & September
2018 Transfers 2019
E F
General funds 1,288,452 3,336,425 (3,024,821) 1,600,056
1,288,452 3,336,425 3,024,821 1,600,056
Restricted funds
Balance at Gains, Balance at 30
1 October
2018
Income Expenditure losses &
Transfers
September
2019
F Z
IAPT Direct Access 38,356 (38,356)
IAPT Waiting list 1 473,482 (473,482)
IAPT Waiting list 2 257,375 (257,375)
IAPT Continued wait list 9,070 (9,070)
NREC investments 61,224 (61,224)
Newly qualified posts 44,000 (44,000)
Trainees 227,865 (227,865)
Mindm ate 31,652 31,652
1,143,024 1 143024
Total funds 1,288,452 4,479,449 4,167,845 1,600,056

Fund balance s at 30 September 2020 are represented
by:
Unrestricted Restricted
funds funds Total
Fixed assets 8,592 8,592
Cash at bank and in hand 1,016,490 1,727,125 2,743,615
Other current assets 2,654,020 2,654,020
Other current liabilities (1,674,151) (1,727,125) 3,401,276
Total 2,004,951 2,004,951

Comp arative inf ormation
in respect oft
he preceding
period is as fo
llows:
Unrestricted Restricted
funds funds Total
f.
Fixed assets 34,892 34,892
Cash at bank and in hand 1,401,211 823,619 2,224,830
Other current assets 917,286 917,286
Other current liabilities (753,333) 823,619) 1,576,952)
Total 1,600,056 1,600,056

2020 2019f
Net income for year 404,895 311,604
Interest receivable (6,573) (11,419)
Depreciation
and impairment
oftangible fixed assets 26,300 26,300
Increase
in debtors
(1,525,988) (261,687)
Increase
in creditors
1,824,324 436,122
Unrealised
gain on investments
(40,746)
Net cash flow from operating activities 682,212 500,920
20 Pensions
and other
post-retirement benefits
The charity operates
as an expense
in the
a defined
contribution
period was f249,484
pension
(2019 -
plan for its employees.
The amount
recognised
f152,381). At the year-end
contributions
offNil
(2019 - f17,903)were outstanding.
21 Related party transactions
No related
party transactions
took place during the reporting period.
22 Financial
instruments
The carrying
amounts
ofthe charity's financial instruments are as follows:
2020f 2019f
Financial assets
Debt instruments
measured
at amortised cost:
-Trade debtors (note 13) 2,276,630 781,113
-Accrued income
2,276,630 781,113
Equity instruments
measured
at fair value
- Current asset investments (note 14) 340,746 130,000
340,746 130,000
Financial liabilities
Measured
at amortised
cost
-Trade creditors (note 15) 208,707 158,286
-Other creditors (note 15) 195 18,023
-Accruals (note 15) 34,063 7,865
242,965 184,174