HEALTH FOR ALL (LEEDS) LTD (A Company Limited by Guarantee) REPORT AND FINANCIAL STATEMENTS Year ended 31 March 2025 Charity No: 1068643 Company No: 3197219 Brown Butler Chartered Accountants Leeds
Health For All (Leedsl Ltd {A Company Limlted by Guarantee) Contents Page Reference and Administrative Details Trustees, Report Auditorfs Report 8-11 Statement of Financial Activities 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Statements 15-27
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Reference and Administrative Detsils Year ended 31 March 2025 Charity Name.. Health For All (Leeds) Ltd Charity Registration Number.. 1068643 Company Registration Number.. 3197219 Registered Office and Principal Address: Tenants Hall Enterprise Centre Acre Close Middleton LdS LS10 4HX Trustees and Officers M Dawkins M Dean A Dickinson H Jones A Khatun T M¢Sharry R Menon T Snell J Sword-williams P Truswell (Resigned 11 May 2024) Secretary C Pearson Senior Management Team P McGeever C Pearson v standish R Weaver R Duxbury S Pilkington Chief Executive Officer Finance & Business Planning Manager HR Manager ACE Manager Breastfeeding Manager Leaming Disabilty Manager Auditors Brown Butler Chartered Accountants Leigh House 28-32 St Paul's Street Leeds LS12JT Bankers Unty Trust Bank Nine Brindleyplace 4 Oozells Square Birmingham B12HB
Health For All {Leeds) Ltd (A Company Limited by Guarant80) Trustees, Report Year ended 31 March 2025 The trustees are pleased to present their annual directors. report together with the financi81 statements of the charty for the year ended 31 March 2025 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles of Association. and the Charities Statement of Recommended Practice ("Charities SORP-) (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102) issued in October 2019. Our Vision. Mission and Values Health for All's Vision is: Heatth & wellbeing for all, a society free from inequalty, povety and isolation. Our Mission is to enable the poorest and most vulnerable communities to overcome the challenges of health and social inequality. This will be achieved by: Investing in warm welcoming communty spaces and person-centred services rooted in the hearts of local communities. Equipping people with the confidence and skills to live happy, healthy and fulfilled lives. Our Values People People and their needs and aspirations ara at the heart of everything we do. We believe each person is unique and of immense value, with the right to live a happy, healthy, fulfilled life. Place We believe that support should Come from the heart of the communty, drawing on Ial knowledge, skills and relationships. Approach Our approach is innovative. collaborative and flexible, always responding to need. To deliver our Mission, our primary aims are" Support work with vulnerable adults, children. carers. young people and families. Healthy living activrties including healthy cooking, healthy eating, physical activity and advice provision. Community based initiatives promoting lifelong leaming. access to employment, volunteering and entrepreneurial activity. Provision of support and training to build the capacty of small community and self-help groups. Management of a network of community and family hubs located within deprived communities. In shaping our objectives for the year and planning our activities we have considered the Charity Commission's guidance on public benefit. including the guidance°public benefit.. running a charity (PB2)' at our trustees, meetings. We seek to promote our objectives by providing services to those most in
Health For All (Leeds) Ltd {A Company Llmited by Guarantee) Trustees, Report Year ended 31 March 2025 Achievements and Performance In the year ended 31 March 2025 Healih for All worked closely with the communities we support to address ongoing and emerging needs. Our services continue to address the root causes of povety, poor health and isolation, bringing communities together, to find support and solutions through working together. Ace (Active Clubs Experience) continues to work with over 10,000 children each year, supporting 80 schools, engaging children in sports and activity sessions and providing advice on healthy eating through Change for Life. Our setvices for Adults wlth learnlng dlsabllltles offered activities and training for adults with learning disabilities at The Bridge Day Service and our community café in Watsonia Cross Flatts Park. My Future Job clubs, offered group peer support to overcome barriers to employment. Multiply provided numeracy training and equipment. Our Breastfeedlng support services in Leeds and Bradford continued to deliver peer and one to one support. Our Communlty Transport seNice served over 20.000 passengers, connecting our communities to essential health and social support. In response to the Cost of Living Crisis, Health for All distributed over £50,000 of Household support funding helping families manage increased food costs Our Healthy Communities Team, continued to successfully deliver our Better Together service; delivering community development support to individuals and groups, in partnerships with ASHA, St Luke's Cares and Holbeck Together. Our work with Old8r People continued delivering Enhance, funded through Leeds Community Healthcare Trusts, providing practical support to older people, preventing hospital readmissions Our work with Young People continued to deliver a number of projects including Care Collective, Trauma Infomed support for care experienced young people, Youth Works funded activities. our successful HeahY Holidays programme, and our Violence Reduction Unit project. Health for All was also proud to offer support to communities in Cottingley and Allerton Bywater worf(ing to secure the future of their local community centres.
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Trustees, Report Year ended 31 March 2025 Financial Review Despite the challenges of increased competition for grants and Ihe expectation of 'more for less. with many public sector contracts, overall income remained at a similar level as the previous year. Total income for the year was £2,404,797 (2024: £2,205,782). Grant income increased from £796,520 in 2024 (360fi oftotal income) to £905,817 (38°fi of total income). Fee income increased from £1,387.912 in 2024 (63/0 of total income) to £1,449,448 {60/0 of total income). Total expenditure for the year was £2,555,303 (2024.. £2,512,883>, an increase of £42,420. Total Staffing costs were £1,804,395 (2024.. £1,754,317), an in¢rease of £50,077 (30/0 increase). staffing represented 71°/0 (2024.. 70 /D) of annual expenditure. The size of the staff team remained at similar levels to 2024., the increased staff costs reflect the charty's need to increase staff pay to ensure salaries reflect the rising cost of living. Premises costs were £211,711 (2024.. £151,744) an increase of £59,937 {40/0 increase). The increased premises costs reflect ongoing increases in the cost of utilities of our centres. After the transfer of monies between funds there was a net spend on restricted funds of £113,327 and net spend on unrestricted funds of £37,179. Princi al Fundin Source5 Health for All generated income via a diverse range of projects and services. In 2024-25 380/0 of income came from grants, 190/0 from Contracts, while 410/0 of income was generated through delivery of unrestricted fee generating services. Any surplus generated from unrestricted income is re-invested back into our charitable activities to provide ongoing projects and services for the communities we work with. Investment Powers and Polic Under the Schemes rules the charitable company has the power to make any investments which the trustees see fit. Reserves Polic and Goin Concern Our reserves policy reflects our wish to maintain financial stabilrty thereby enabling us to increase the range of disadvantaged communities to which we provide support. Our policy also recognises that the majority of our grant income is awarded on an annual basis and is susceptible to changes in funders. income and expenditure plans. It takes into account our commitments to our beneficiaries, employees and creditors. Our policy is to aim to maintain unrestricted funds within an agreed range (currently £60k- £170k) based on assessed potential need for unforeseen emergency funds, an unexpected loss of income, seed funding. commitments and long-term plans. At 31 March 2025 unrestricted funds totalled £41,448 and restricted funds £1 ,153,082. At the end of the financial year, the charity's resenies fell below the trustees, target range- trustees and management are actively implementing measures to restore reserves to the desired level in the forthcoming financial year. The directors consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
Health For All (Leedsl Ltd IA Company Limited by Guarantee) Trustees, Report Year ended 31 March 2025 Plans for Future Periods The charitable company plans to continue the activities outlined above in the forthcoming year subject to satisfactory funding arrangements. Governin Document The organisation is a charitable company limited by guarantee, incorporated on 13 May 1996 and registered as a charity on 14 March 1998. The charitable company was established under a Memorandum of Association, which established the objects and powers of the charitsble Company and is governed under its Articles of Association as amended by Special Resolution dated 23 February 1998. as amended by special resolution dated 22 September 1999, as amended by certificate of incorporation on change of name dated 1 October 2008; new articles adopted by special resolution dated 10 February 2012 as amended by Special Resolution register8d at Companies House on 23 February 2012 as amended by special resolution registered at Companies House on 3 April 2019. In the event of the chariiable company being wound up members are required to contribute an amount not exceeding £1. ointment of Trustees The trustees of the charitable company are also charity trustees for the purpose of charity law. The members annually, at the Annual General Meeting, elect trustees to the Trustee Committee for the forthcoming year. The nature of our work focuses predominantly on establishing health, learning, support and enterprise initiatives with disadvantaged communities in Leeds in partnership with local residenls of priority neighbourhoods and black and minority ethnic communities. The Committee seeks to ensure that the needs of these groups are appropristety reflected through the diversity of the trustee body. The majorty of the members of the Committee are themselves local residents of the priority neighbourhoods seNed and bring to the organisation a wide range of skills and knowledge of their communities. A number are from black and minority ethnic communities and therefore have first hand knowledge of the many needs and challenges experienced by those communities. All trustees give their time freely and no trustee remuneration or expense payments were made in the year. All trustees are required to disclose all relevant interests and register them with the Chief ExecLrtive Officer and. in accordance with the charitable company's poli¢y, withdraw from discussions where conflict of interest arises. Trustee Induction and Trainin All of our trustees are familiar with the work of our charitable company having had first-hand experience of the work through involvement as local people in the groups and projects supported or through partnership in activities and programmes as health and social care professionals. Prospective trustees are provided with literature containing an overview of our servitss and are encouraged to meet with the Chief Executive Officer to gain an insight into the responsibilities entailed in being a trustee. New trustees elected at the Annual General Meeting are offered training in the aims, activities and philosophy of the company as well as the responsibilities of trustees. In addition, trustees are made aware of the charitable company's policies and procedures and the governing document (Memorandum of Articles). Annual development days are scheduled where Trustees and SeNice Managers meet to review and develop the charity's aims and strategic direction.
Health For All (Leedsl Ltd {A Company Limited by Guarantee) Trustees, Report Year ended 31 March 2025 Or anisation At 31 March 2025 the charitable company has a Trustee Committee consisting of 10 trustees who meet every quarter and are responsible for the strategic direction and policy of the charitable company. The day to day work of the charitsble company is organised by paid employees who manage the service and CO<Jrdinate the activities of the staff. Related arties and c<0 eration with other or anisations In so far as it is complementary to the charitable company's objects. the charitable company is guided by both local and national policy. The charitable company works closely in partnership with a wide range of partners including Public Health. Clinical Commissioning Group. a range of local authority departments including Social Care. Learning and Leisure as well as Leeds Cty Council community committees, other communty and voluntary groups and organisations Pa olic for senior staff The board of directors, who are the charitable company's trustees. and the senior management team comprise the key management personnel of the charitable charity in charge of directing and controlling, running and operating the charitable company on a day to day basis. All directors give of their time freely and no director received remuneration or expenses in the year. Details of directors. expenses and related party transactions are discbsed in notes 8 and 9 to the accounts Remuneration of the senior staff is reviewed annually and paid in accordance with average eamings of other voluntary sector organisations of a similar size. Risk Mana ement A risk register is presented to Trustees at each Trustee Meeting. The risk register highlights the most signiFicant risks to the organisation and steps to mitigate these risks. The Committee has established a sub-committee to deal in more depth with finance and funding. Reports from the Finance sub committee are made to the meetings of the full Committee. All stsff and volunteers are subject to enhanced DBS checks before commencing work with the charity. Statement of Trustees, Responsibilities The trustees (who are also directors of Health For All (Leeds) Ltd for the purposes of company law) are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which gives a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to= select suitable 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., and
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Trustees, Report Year ended 31 March 2025 Statement of Trustees, Responslbllftles- continued 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 responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements. may differ from legislation in other jurisdictions. Statement of Disclosure of Infomiation to Auditors The trustees of the charitable company who held office at the date of approval of this Annual Report as set out above each confirm that: In so far as the trustees are aware: there is no relevant audit infonnation of which the charitable company's auditors are unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit infomiation and to establish that the auditors are aware of that infomiation. Auditors Brown Butler were appointed as auditors of the charitable company. Appro by the Management Committee on 2025 and signed on its behalf by.. M Dean Trustee
Health For All (Leeds) Ltd (A company Limited by Guarantee) Independent Auditorfs Report to the Members of Health For All (Leeds) Ltd For the year ended 31 March 2025 Oplnlon We have audited the fi'nancial statements of Health For All (Leeds) Ltd (the charitable company) for the year ended 31 March 2025 which comprise the Statement of Financial Activities (induding an Income and Expenditure Account), the Balance Sheet, the Statement of Cash Flow and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practi). In our opinion, the financial statements.. give a true and fair view of the state of the Charty's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended. have been properly prepared in accordance with Unrted Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for opinion We conducted our audit in accordance with International Stsndards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independant of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfi'lled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relatlng to golng concern In auditing the financial statements, we have conducted that the trustees. use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report Other information The other infomiation comprises the information included in the annual report. including the trustees, report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otheThvise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibilty is to read the other infomiation and, in doing so, consider whether the other infomiation is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Health For All (Leeds) Ltd IA Company Limited by Guarantee) Independent Auditorfs Report to the Members of Health For All (Leeds) Ltd For the year ended 31 March 2025 Opinions on other matters prescribed by the Companies Act 2006 In our opinion. based on the work undertaken in the course of the audit: the information given in the trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements-, and the trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees, Annual Report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you rf. in our opinion.. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us,. or the financial ststements are not in agreement with the accounting records and retums: or certain disclosures of trustees, remuneration specified by law are not made; or we have not obtained all the infomiation and explanations necessary for the purposes of our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies, regime and take advantage of the small companies, exemption in preparin9 the trustees, report and from the requirement to prepare a strategic report. Responsibilities of the trustees As explained more fully in the trustees, responsibilities statement (set out on page 8), the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misststement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitsble company's ability to continue as a going concem, disclosing, as appliable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Health For All (Leeds) Ltd (A company Limited by Guaranteel Independent Auditor's Report to the Members of Health For All (Leeds) Ltd For the year ended 31 March 2025 Auditorfs responsibilities for the audlt of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit cor)ducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. Our approach to identify and assessing the risks of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team collectNely had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations- we identified the laws and regulations applicable to the charitable company through discussions with directors and other management, and from our Commercial knowledge and experience of the computer component manLrfacturing and supply sector., we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Charitable company, including the Companies Act 2006, the Charities Act 2011, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation; we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence- and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audtt. We assessed the susceptibility of the charitable company's financial statements to material misstatement. including obtaining an understanding of how fraud might occur, by: making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud., considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations., and understanding the design of the charitable company's remuneration policies. To address the risk of fraud through management bias and override of controls. we.. perfomied analytical procedures to identify any unusual or unexpected relationships., tested journal entries to identify unusual transactions. assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias- and investigated the rationale behind significant or unusual transactions. 10
Health For All (Leeds) Ltd IA company Limited by Guarant8e) Independent Auditorfs Report to the Members of Health For All (Leeds) Ltd For the year ended 31 March 202S In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting documentation- reading the minLrtes of meetings of those charged with governance" enquiring of management as to actual and potential litigation and claims,. and reviewing correspondence with HMRC, relevant regulators and the charitable company's legal advisors. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non- compliance. Auditing standards also limit the audit procedures required to identfy non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misststements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate ¢on¢ealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at- www.fr¢.or .uklauditorsres onsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purposes. To the fullest extent pemiitted by law, we do not accept or assume responsibilty to anyone other than the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Nicola Taylor BA(Hons) FCA Senior Statutory Auditor For and on behalf of Brown Butler Chartered Accountants and Statutory Auditors Leigh House 28-32 St Paul's Street Leeds LS12JT 2025 11
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Statem•nt of Financial Activities (Including an Income and Expenditure Account) For the year ended 31 March 2025 Unrestricted Designated Restricted Funds Funds Funds 2025 2025 2025 Total 2025 Total 2024 Note Income Donations 2,277 160 2.437 800 Income from Charitable Activities Grants Fees other 28.4TT 971,991 39,757 877,340 905,817 477,457 1,449,448 7,338 47,095 796.520 1.387.912 20.550 Total income 1,042.502 1,362,295 2,404,797 2,205.782 Expendtture Expenditure on charitable activities (1,419,839) (1,135,464) (2,555,303) (2,512,883) Total expenditure (1,419,839) (1,135,464) (2,555,303) (2,512,883) Net expenditu for the year 10 (377.337) 226,831 (150.506) {307,101) Transfer between funds 407,658 (67,500) {340.158) Movement in funds forthe year 30,321 (67,500) {113,327) (150,506) (307.101) Reconclllatlon of Funds Fund balances Blf 11,127 67,500 1,266,409 1,345,036 1.652.137 Fund balances Clf 15 41,448 1,153,082 1,194,530 1.345,036 The statement of financial activities includes all gains and losses recognised in the year. All incoming resources and resources expended derive from continuing activities. The notes on pages 15 to 27 fOn part of these financial ststements. 12
Health For All {Leeds) Ltd (A Company Limited by Guarantee) Company Number: 3197219 Balance Sheet 31 March 2025 2025 2024 Note Fixed assets Tangible assets 12 1.116,425 1,141,978 Current assets Debtors Cash at bank and in hand 13 118,656 102.425 176,289 128.301 221,081 304,590 Liabilities Creditors: Amounts falling due within one year 14 (142,976) (101,532) Net current assets 78,105 203,058 Net assets 1,194,530 1,345,036 Funds Unrestricted funds.. General fund Designated reserves 15 41,448 11,127 67,500 41,448 1,153,082 78,627 1.266,409 Restricted funds Total charity funds 1,194,530 1,345,036 The a¢¢ounts are prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. These financial statements were approved by the Board of Directors on signed on its behalf by.. 2025 and M Dean Director The notes on pages 15 to 27 form part of these financial statements. 13
Health ForAII {Leeds) Ltd (A Company Limited by Guarantee) Statement of Cash Flows For the year ended 31 March 2025 2025 2024 Note Cash (absorbed) by operating activities 19 (25,876) (253,680) Cash used in investing activities Cash used in financirlg activities Decrease in cash and cash equlvalents In the year (25,876) (253,680) Cash and cash equivalents at the beginning of the year 128,301 381,981 Total cash and cash equivalents at the end of the year 102,425 128.301 The notes on pages 15 to 27 fomi part of these financial statements. 14
Health For All (Leeds) Ltd IA Company Limited by Guarantse) Notes to the Financial Statements Year ended 31 March 2025 Accountlng Pollcies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year. Basis of preparatlon The financial statements have been prepared in accordance with the Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019)- (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Health For All (Leeds) Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otheiSe stated in the relevant accounting policy notes. Going concern The trustees consider that there are no material uncertainties about the charitsble company's ability to continue as a going ¢on¢ern. 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 amounts of assets and liabilities wrthin the net reporting period. Income recognition policies Items of income are recognised and included in the accounts when all of the following criteria are met.: The charity has entitlement to the funds.. Any perfomiance conditions attached to the item(s) of income have been met or are fully within the control of the charity-, There is sufficient certainty that receipt of the income is considered probable- and the amount can be measured reliably. Donated services and facilities Donated services or facilities are recognised as income when the charty has control over th8 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 economi¢ benefit can be measured reliably. In receipt, donated services and 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 economtc benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. 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. Funding accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestrided 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. 15
Health For All (Leeds) Ltd (A Company Limlted by Guarantee) Notes to the Financlal Statements Year ended 31 March 2025 Accounting Pollcles - contlnued 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. Expenditure on charitable activities includes the costs of providing staff who carry out the work of the charity and their associated support costs. Irrecoverable VAT is charged as a cost against the activty for which the expenditure was incurred. Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charitable company's activities. The basis on which support costs have been allocated are set out in note 7. 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.. Land Freehold propety Leasehold building improvements Vehicles Equipment Straight line over the term of the lease 25°/o and 100/0 Straight line p.a. 250/0 and 100 % straight line p- Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due. Cash at bank and in hand Cash at bank and in hand is in respect of bank balances. Creditors and provlslons Creditors and provisions are recognised where the charity has a present obligation resutting 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. Flnan¢lal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basi¢ 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 the carrying value plus accrued interest less repayments. Pension Costs The charitable company has a defined Contribution Pension Scheme. The pension costs Charged to the Statement of Financial Activities are the premiums payable in respect of the accounting period. Significant judgements and estlmates In apptying its accounting policies the charitable company did not have to make signfficant judgements or estimates. 16
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 Legal Status of the Charity The charty is a company limited by guarantee 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. Donations Unrestricted Designated Restricted Funds Funds Funds 2025 2025 2025 Total Funds 2025 Total Funds 2024 Donations 2.277 160 2,437 800 Income from Charitable Activities: Grants Unrestricted Designated Restricted Funds Funds Funds 2025 2025 2025 Total Funds 2025 Total Funds 2024 National lottery Better Start Bradford Children in Need Leeds City Council Leeds Communty Foundation Leeds Older People's Forum Other 20,000 342,830 20,000 342,830 71,103 215,232 44,987 82,293 61,729 147,976 173,200 17,640 114,234 81,536 145,000 173,740 131,874 81,536 145,000 184,577 10,837 28,477 877,340 905,817 796,520 Income from Charitable Activities: Fees Unrestricted Designated Restricted Funds Funds Funds 2025 2025 2025 Total Funds 2025 Total Funds 2024 Fees After School Clubs Room hire and rent Transport Welfare fees 28,752 401,924 129,503 133,774 278,038 463,252 3.150 11,055 492,004 405,074 140,558 133,774 278,038 538.524 333,951 125.032 135.565 254,840 971,991 477,457 1,449,448 1.387.912 17
Health For All (Leeds) Ltd (A Company Limited by Guarantee Notes to the Flnancial Statements Year ended 31 March 2025 Anatysis of Expenditure on Charitable Activities Provision of facilities 2025 Community activities 2025 Transport Total 2025 2025 Staffing Premises costs Running costs Equipping Depreciation Group costs Bad debts Partner costs Transport costs Governance costs (see note 7) Support costs (see note 7) 91,034 100,563 16,740 1,132 579 1,266 1,321 1,580,582 110,931 108,668 26,374 24,974 193,741 505 63,531 17,695 18,765 62,360 80,083 1,751,699 216 211.711 1,222 126,631 27,506 25,553 195,007 1,826 63,531 70,716 18,785 62,360 53,021 212,635 2,208,127 134,542 2,555,303 Of the £2,555,265 charitable expendtture in 2025 (2024: £2,512,883) £1,149,839 was charged to unrestricted funds {2024: £1.127,366) and £1,135,464 to restricted funds (2024.. £1,385,517). Anatysis of expenditure on charitable activities - previous year Provision of Community facilities activities 2024 2024 Transport 2024 Total 2024 StsfFing Premises costs Running costs Equipping Depreciation Group cost5 Partner costs Transport costs Governance costs (see note 7} Support ¢osts (see note 7) 83.567 85.995 14.190 1,524.856 65.746 118.330 12,717 24,753 273,365 62.748 14,626 18,609 64,999 90.533 1,698,956 33 151.774 1.286 133.81 63 13,264 25,553 273.613 62,748 69,561 18,609 64,999 800 88 160 54,935 185,124 2,180,749 147,010 2.512,883 18
Health For All {Le8ds) Ltd (A Company Limited by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 Analysis of Governance and Support Costs The charitable company initialty identifies the costs of its support functions. It then identifies those costs which relate to the governance function. The table beSow sets out the basis for apportionment and the analysis of support and governance costs. General Governance support function 2025 2025 Basis of Apportionment Total 2025 Salaries Running costs statutory audit fees 43,965 18,395 8,731 52,696 18,395 10,034 actual costs actual costs actual costs 10,034 62,360 18.765 81,125 Analysls of Governance and Support Costs - prevlous year General Governance support function 2024 2024 Basis of Apportionment Total 2024 Salaries Running costs Statutory audit fees 46,752 18,247 8,609 55,361 18,247 10,000 actual Costs actual costs actual costs 10,000 64,999 18,609 83,608 19
Health For All (Leeds) Ltd IA Company Limited by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 Staff Numbers and Costs 2025 2024 Wages and salaries Social Security costs Other pension costs 1,583,513 102,836 65,274 1,544,873 91,597 60,914 1,751,623 1,697,384 No employees earned in excess of £60,000 p.a. The average number of employees during the year, calculated on the basis of full time equivalents. were as follows.. Number 2025 Number 2024 Administration Project workers 10 61 60 69 71 The average number of employees during the year was 113 {2024.'115). Key Management Personnel The key management personnel comprise the trustees, the Chief Executive Officer, the ACE manager. the Finance & Business Planning Manager, the HR Manager, the Breastfeeding Manager and the Learning Disabil¢ties Manager {2024.' Chief Executive Officer, the Young People & Families Service Manager, the Finance & Business Planning Manager, the HR Manager, the Breastfeeding Manager and the Leaming Disabilities Manager). No remuneration was paid to any trustees. No expenses were reimbursed to trustees during the year. Related Party Transactions No trustee or other person related to the charitable Company had any personal interest in any contract or transaction entered into by the charttable company during the year12024: £Nil). 10 Net Expenditure for the year 2025 2024 Is stated after charging: Depreciation Audit 25,553 11,250 25,553 10,000 20
Health ForAII (Leeds) Ltd IA Company Llmlted by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 11 Taxation As a charity Healih For All (Leeds) Ltd is exempt from tax on income and gains received within categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charge has arisen in the year. 12 Tangible Fixed Assets Freehold and land buildings Leasehold land and buildings Vehicles Equipment Total Cost At 1 April 2024 Additions Adjustrient 45.000 1.618.435 14,144 250,166 1,677,579 (339,307) 35,000 (304,307) At 31 March 2025 45.000 1,618.435 49,144 250,166 1,623,438 AGcumulated Depreciation At 1 April 2024 Charge for the year Adjustment 16,900 800 504,557 24,753 (339,307) 14,144 250,166 785,766 25,553 (304,307) 35,000 At 31 March 2025 17,700 529,310 49,144 250,166 811,320 Net Book Value At 31 March 2025 27,300 1,089,125 1,116,425 At 31 March 2024 28,100 1,113,878 1,141,978 All fixed assets are used in direct furtherance of the charitable company's objects. In the previous periods two assets were not accounted for accurately, however these had a nil net book value and therefore accurately reflected this year. 13 Debtors: Amounts falling due within one year 2025 2024 Trade debtors Prepayments 100,OTT 18,579 151,202 25,087 118,656 176,289 21
Health For All (Leeds) Ltd IA Company Limited by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 14 Creditors: Amounts falling due within one year 2025 2024 Trade creditors Grants received in advance Other creditors and accruals Other tsxes and social securty 67,433 28.009 25,788 2,229 45,506 63,907 11,636 142,976 101.532 15 Total Funds At 31103124 Incoming resources Resources Transfers expended inllout) At 31103125 Unrestricted funds General funds Designed funds Stability reserve 11,127 1,042,505 (1,419,839) 407,658 41.448 67,500 (67,500) Total restricted funds Restricted funds (note 161 78,627 1,266,409 1,042.502 (1,419,839) 340,158 41,448 1,362,295 (1,135,464) {340,158) 1,153,082 1,345,036 2,404.797 {2,555,303} 1.194,530 Analysis of movements In funds- previous year At Incoming 31103123 resources Resources Transfers expended inllout) At 31103124 Unrestricted funds General funds Designed funds stability reserve 65,197 961,029 1,127,366 112.267 11,127 67,500 67,500 Total restricted funds Restricted funds (note 16) 132,697 1,519,440 961,029 1,244,753 1,127,366 1,385,517 112,267 78,627 (112,267) 1.266,409 1.652.137 2.205,782 2,512,883 1,345.036 Following a review of the charity's reserves, the Trustees agreed that all unrestricted funds should be held within the general fund, as no amounts are currently designated for a specific purpose 22
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 16 Restricted Funds Incoming Resources Transfers At 31103124 Resources Expended Inl(out) At 31104125 Ace (Active Schools Experience) Adults with Learning Disabilities Breastfeeding Community Centres Cost of Living Support Employment & Skills Fixed Assets (Buildings) Healthy Communities Mental Health Older People Young People & Families 3,197 11,649 {6,411) 16,074 6,372 (9,189) 1,119,828 15.887 23,258 30,899 55,045 90,342 4,500 408,620 111,930 62,400 50,570 (50,273) (43,176) (8,335) {7,814) (372.068) (77,873) {47,732) (110,186) 1.796 19.614 {45,676) {8,572) 14,524 (45,409) {2,581) {6,609) (24,196) 1,095,632 (170,396) (41,965) 29,158 (90,863) (45,804) 5,134 (110.678) (31,496) 28.525 (107,384) (82,673) 14,746 90 225,632 118,543 140,000 149,758 1,266,409 1,362,295 (1,135,464) {340,158) 1,153,082 Analysis of movements In restrlcted funds- previous year At 31103123 Incoming Resources Transfers resources expended inl(out) At 31103124 Act (Active Schools Experience) Adults with learning disabilities Breastfeeding Community Centres Cost of living support Employment and skills Fixed assets (buildings) Healthy communities Mental health and suicide prevention Older people Young people and families 21,307 80,980 55,192 772 9,585 {24,286) 1,144,581 6.107 93,707 9,957 265,902 44,774 156,304 685 111,817 13,595 327,505 29,472 159,517 (14,412) 24,753 204,304 3,197 11,649 (6,411) 16,074 6,372 (9,189) 1,119,828 15.887 (65,693) 214,084 19,871 78,573 126,752 136.169 115,026 208,145 132,788 116,326 279,852 23,258 30,699 55,045 {46,574) 1,519,440 1,244,753 1,385.517 (112,267) 1,266,409 Purposes of restrlcted funds Restri¢ted funds are amalgamated into categories reflecting Heatth for All's main areas of work. The larger sources of restricted funding within these categories are highlighted below. Ace (Active Schools EXperice) Active Clubs Experience (ACE). including the Change for Life project, is funded by LCC Public Health and runs physical activity programmes for inactive children at risk of obesily. 23
Health For All {Lééds) Ltd (A Company Limited by Guaranteel Notes to the Financial Statements Year ended 31 March 2025 16 Restrlded Funds- continued Adults with leaming disabilities My FUTURE Job Clubs offers peer support work clubs for adults with learning disabilities funded by Leeds Communty Foundation. Multiply provided numeracy skills training and equipment to adults with learning disabilities, funded by UK Shared Prosperity Funds (UKSPF) via Leeds Ctty Council Breastfeeding The Leeds Breastfeeding Peer support project and breast pump scheme is funded by Leeds Cty Council. The Bradford Breastfeeding and PPA (Perinatal Project Administrator) projects were funded by Better Start Bradford and Start for Life to provide breastfeeding support to new mums in the Better start area of Bradford. Community Centres Cottingley Community Centre, centre staffing and activities costs covered by Leeds Cty Council Wellbeing Funds and Award for All funding from the National Lottery. Capital improvements to vicars Court Community Centre, were funded by UK Shared Prosperity Funds {UKSPF) via Leeds City Council Kitchen improvements and new equipment for 6 of our ¢entres, were funded by UK Shared Prosperity Funds (UKSPF) via Leeds Christian Community Trust to improve our setvices addressing food poverty. Cost of Livlng Support Health for All received Household Support funds from Voluntary Action Leeds, Forum Centre and Unity in Poverty Action, for distribution to families struggling with food and Lrtilities costs. Employment and Skills Bright Horizons project, deltvered in partnership with Barca, offering support for parents and carers who are facing barriers to employment. funded by the National Lottery Reaching Communities fund. Career Connect project, funded by UK Shared Prosperty Funds (UKSPF) via Groundwork, working with communities to reduce structural barriers to employment. Fixed Assets (Buildingsj Beeston Village Community Centre capital build project was funded by the Big Lottery Reaching Communitl8s Fund, Garfield Weston Foundation, Wades. The Clothmakers Foundation, The Morrisons Foundation and match funding from Health for All designated funds. Healthy Communities Better Together is funded by LCC Public Health to provide communty-based heafth and well-being activities across inner South Leeds working in partnership with Asha, St Luke Cares and Holbeck Together. Our Future Beeston - working with the local community to address climate change, funded by National Lottery through Climate Action Leeds and Together for Peace. Walking Project (Social Prescribing), funded by Leeds City Council to provide a walking and befriending seNFce in the LS10 area. 24
Health For All {Leeds) Ltd (A Company Limited by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 16 Restrfcted Funds- continued Mental Health and Sulclde Preventlon CBMH (Community Based Mental Health) - Live Well Leeds project funded by Leeds City Council through Touchstone Leeds. Being You, improving mental health through one to one and group support- funded by Leeds City Council through lead partner Touchstone. Care and Connect, Suicide Prevention project funded by Leeds Community Foundation. Mental Health Peet Support, funded by Leeds Mental Health Transfomiation via Leeds Mind. Mental Health Older People Consultation Involvement and Engagement Post, funded by West Yorkshire ICB. Older People Enhance, funded by Leeds Community Healthcare Trusts, via Leeds Older Peoples Forum, providing practical support to older people. preventing hospital readmissions. Young People and Famllles Family Support funding from Morley Extended Services Cluster for provision of a Family Support worker. Healthy Holidays activities funded by Leeds Community Foundation for school holiday activities and food support for families on low income. Trauma Informed work with Care Leavers. funded by Leeds Community Foundation. Our Green Futures group, supporting young people to address the environmental crisis, was funded by Children in Need through the Youth Social Action fund and UKSPF via Leeds City Council. Violence Reduction Unit {VRU) funding from Leeds City Council to work with young people who are involved in or impacted by youth violence. Youth Works project providing groups and sessions for young people, funded by Leeds Cty Council. 25
Health For All (Leeds) Ltd (A Company Limited by Guarantee) Notes to the Financial Statements Year onded 31 March 2025 17 Analysis of Net Assets between Funds Unrestricted 2025 Designated Restricted 2025 2025 Total 2025 Tangible fixed asset5 Current assets Creditors- due within one year 20,793 133,445 (113,290) 1,095,632 87,136 (29,686) 1,116,425 221,081 1142,976) 40,948 1,153,082 1,194,530 Analysls of Net Assets between Funds - previous year Unrestricted Designated Restricted 2024 2024 2024 Total 2024 Tangible fixed assets Current assets Creditors.. due within one year 22,150 60,057 (71.080) 1,119,828 1,141.978 177,033 304.590 (30,452) {101,532) 67,500 11,127 67,500 1,266,409 1,345,036 18 Future Financial Commitments At 31 March 2025 the charitable company had total commitments under operating leases over the remaining lrfe of these assets of £38,224 {2024= £62,164). 19 RKonclllation of Net Movement In Funds to Net Cash Flow5 used in Operating Activities 2025 2024 Net movement in funds Add back depreciation Charge Decreasel(increase> in debtors Increasesl{decrease) in creditors (150,506) (307,101) 25,553 25,553 57,633 6,822 41,444 21,046 Net cash generated by operating activities 25,876 (253,680) 26
Health For All (Leeds) Ltd (A Company Llmlted by Guarantee) Notes to the Financial Statements Year ended 31 March 2025 20 Statement of Financial Activities - comparative Unrestricted Designated Restricted Funds Funds Funds 2024 2024 2024 Total 2024 Note Income Donations 800 800 Income from Charitable Activities Grants Fees Other 65,197 880,244 14,788 731,323 507,688 5,762 796,520 1,387,912 20,550 Total income 961,029 1,244,753 2,205,782 Expenditure Costs of raising funds Expenditure on charitable activities 1,127,366 1,385,517 2,512,883 Total expendlture 1,127.366 1,385,517 2,512,883 Net expenditure for the year 10 (166,337) {140,764) (307,101) Transfer between funds 112,267 {112,26n Movement in funds for the year (54,070) (205,031) (307,101) Reconciliation of Funds Fund balances Blf 65,197 67,500 1,519,440 1.652,137 Fund balances Clf 15 11,127 67,500 1,266,409 1,345,036 27