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2024-03-31-accounts

Company Number: 03734790 Charity Number: 1075160

Leeds Survivor Led Crisis Services (A Company Limited by Guarantee)

Trustees’ Report and Financial Statements for the Year Ended 31 March 2024

Leeds Survivor Led Crisis Services

Contents

Page Report of the Trustees .........................................................................................3 Statement of Trustees Responsibilities ................................................................ 10 Independent Auditor’s Report ............................................................................. 11 Statement of Financial Activities ......................................................................... 14 Balance Sheet .................................................................................................. 15 Statement of Cash Flows ................................................................................... 16 Notes to the Financial Statements ....................................................................... 17

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

The Trustees, who are also Directors for the purposes of company law, present their annual report together with the financial statements for the year ended 31 March 2024, 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 Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Reference and Administrative Details of the Charity, its Trustees and Advisors

Leeds Survivor Led Crisis Service is a charitable company. The charity was registered on 19 April 1999 number 1075160 and the company on 17 March 1999 number 03734790. The organisation operates under the name Leeds Survivor Led Crisis Services.

The registered office and operating address is: -

Dial House 12 Chapel Street Leeds LS15 7RW

The Trustees of the charitable company who served during the year and up to the date of this report were:

Paul Tapper (Chair) Helen Kemp (Treasurer) Hafsa Sattar Sharon Prince Trina Jennie Beaumont (Appointed 2 September 2024) Gary Blake (Appointed 2 September 2024) Rachael Campey (Appointed 2 September 2024) Alison Hesley (Appointed 2 September 2024) Andrew Bagley (Resigned 4 January 2024) Rosie Dent-Spargo (Resigned 29 February 2024) Sophie Muldoon (Resigned 4 September 2023) Samantha Lowe (Resigned 21 November 2023) Hannah Potter (Resigned 2 September 2024)

Company Secretary Emma Holmes

Chief Executive

Emma Holmes

Bankers

Lloyds PO Box 1000 Andover BX1 1LT

Auditor

Azets Audit Services Limited 12 King Street Leeds LS1 2HL

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

All the directors of the company are also trustees of the charity, and there are no other trustees. The charity is governed by a board of trustees, the majority of whom are survivors of a mental health problem. It is within the constitution that 50%, plus one, must be people who identify as having had mental health problems.

When the organisation needs to appoint new trustees we will advertise using local resources and social media. There may also be times when a current trustee may know of someone who might be interested and they will be approached directly. Anyone interested will be asked to complete an application form and attend an interview. Applicants will then be invited to the next board meeting to introduce themselves and to meet the other trustees. New trustees are asked to complete safeguarding for trustees training, read through relevant policies and procedures and where possible get out to shadow shifts across the different services offered by the organisation. If needed new trustees, can be provided with a mentor from the current board.

The organisation is supported by the central services team which comprises of an Operations Director (Central Services), Central Services Deputy Manager, three admin workers, a communications worker, a volunteer and training coordinator, an IT/Data worker, a finance worker and a housekeeper. The CEO and other Operations Directors also sit within this team. The services are operated by a mix of manager, deputy manager, crisis workers, helpline workers and volunteers, dependent on the size and nature of the service.

The trustees regularly conduct their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure they still meet the needs of the charity. The Risk Management Register is reviewed and updated by trustees annually.

OBJECTIVES AND ACTIVITIES

The organisation was established in 1999 by a group of service users, who campaigned to develop the service. Initially, the service was run in partnership with Social Services, becoming independent in 2001. The service was set up to be a place of sanctuary and an alternative to hospital admission and statutory services for people in acute mental health crisis.

The organisation provides the following services:

Connect: A telephone helpline, which is open every night of the year offering trauma-informed crisis support and information. The service is open from 6pm – 2am.

Teen Connect: This is an aspect of the Connect Helpline that offers support to 11-18 year-olds. Specific Teen Connect workers, who are trained in young peoples’ work, operate this service. This service is open Monday to Friday 3:30pm-2am and Saturday/Sunday 6pm–2am.

Dial House: A place of sanctuary open 6pm-1am Monday, Wednesday and Friday-Sunday. Visitors can relax in a homely environment and gain one to one support from the team of Crisis Support Workers. The organisation provides compassionate, person centred support aiming to support visitors to resolve or better manage their crisis. This includes working with people at acute risk of suicide and/or self injury.

Dial House @ Touchstone: Our second crisis house is a crisis service for people from culturally diverse communities. All the staff who work there are from these communities and the service is a partnership with Touchstone. This service is open on Tuesday and Thursday from 6pm – 12:00am, and to March 2025, also on Monday nights for social support.

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

OBJECTIVES AND ACTIVITIES (CONTINUED)

Group Work: During 2023-24, the organisation continued to develop its programme of group work and delivered the following weekly groups:

Leeds Suicide Bereavement Service: LSBS is a partnership with Leeds Mind, who are the lead agency. LSBS supports people bereaved by suicide, through individual, group and family work. Our worker moved to LSBS in Oct 2023 under TUPE guidelines, but the partnership continues through our support to their team’s reflective practice sessions.

Wellbean Hope in a Crisis Café: The crisis cafés are open 7 nights a week and is a partnership with Touchstone who are the lead agency. It is funded specifically to prevent people with mental health problems from accessing A&E when there is not a medical need to do so. Our involvement in this partnership ended in August 2024.

Service-User Involvement Partnership with Emerge: LSLCS delivers service-user involvement opportunities on behalf of Emerge, engaging their service-users in involvement activities such as staff recruitment, a peer support group; and activism around the label of Personality Disorder. This partnership work ended in June 2023.

Safe Zone: A face to face crisis service that runs from 3 different venues across the city providing crisis support to young people age 11 – 18 years old and their parents/carer or family members between 6 – 9pm on a Monday, Wednesday and Thursday. From April 24, the Monday evening support ended due to reduced funding income.

Leeds Oasis: "The vision for Leeds OASIS within the first two years of the pilot is to support guests and visitors to successfully manage their crises over a period of up to 7 days. The gold standard is that upon leaving the service, guests/visitors are able to return to living in the community without the need for a hospital admission or further contact with the LYPFT crisis pathway at that time."

Night OWLS : We were approached to pilot a 24/7 West Yorkshire wide crisis line for children and young people up to the age of 18, or 25 where there are additional needs. This service also provides support to parents and carers. The service launched in July 2021 until March 2022 initially but has now been extended to March 2025.

Wakefield Crisis Line: We were approached by Wakefield District Health and Care Partnership to operate their crisis line. The service launched in February 2022 and has recently been extended to the end of March 2025, with a further review in place to look to extend further.

PUBLIC BENEFIT STATEMENT

The charity aims to support people to resolve, or better manage mental health crisis, through the provision of one to one support and a place of sanctuary. The charity also aims to provide a preventative service, in providing support which stops people accessing statutory or inpatient psychiatric services. The charity supports many people at risk of suicide and/or self harm and aims to support people to reduce, or better manage, risk. This public benefit is directly related to our charitable objectives.

The Trustees have considered the Charity Commission’s guidance on public benefit.

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE

The aims and differences the charity seeks to make:

The charity aims to support people to resolve or better manage mental health crisis through the provision of one to one support and a place of sanctuary. The charity also aims to provide a preventative service, in providing support which stops people accessing statutory or inpatient psychiatric services. The charity supports many people at risk of suicide and/or self-harm and aims to support people to reduce or better manage risk.

The charity is currently reviewing and revising its organisational aims and values to ensure they remain focussed and relevant to its key objectives. This review includes several detailed discussions with the staff team, visitors/callers/guests and the board of trustees.

Key Achievements during 23-24

The following we identified as key achievements against each of our strategic goals during 23-24

Monitoring Of Business Plan

The Chair delegates implementation of the plan to the Chief Executive. This is monitored through the Chair’s supervision. How staff are contributing to the organisation’s business plan will also be monitored through appraisals. The Chair will report progress on the plan to the full Board of Trustees three times per year. As the current business plan is from 2021-24, we are currently reviewing the progress made and looking to implement a revised plan for the next few years, 2024-27.

Managing risk: In line with best practice LSLCS will manage risk in the key areas identified by the Charity Commission: Governance, Financial, Compliance, Operational and External. Risk management will be overseen by the CEO and the Board of Trustees.

Principal Risks And Uncertainties

The Trustees have set policies for the management of risks faced by the charity, which include the setting up and maintenance of a risk register which is reviewed periodically. The risk register records the risks that may arise in each area of the charity's operations and the CEO is charged with implementing the mitigations.

The principal risks and uncertainties faced by the charity at the time of writing are identified as reduction in our commissioning and ensuring we are tender reader especially in light of pending changes to commissioning in relation to amount and model. These risks are and will be managed by developing strong working partnerships with our commissioners, seeking to diversify our funding sources and ensuring we engage with appropriate and varied strategic bodies in Leeds as well as across West Yorkshire.

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Senior Staff Pay Policy

All staff, including the senior management team, were paid in line with the NJC salary scales. Pay levels are benchmarked regularly against other providers and similar roles in Leeds. From April 2023, the board made the decision to uncouple from the NJC scales, due to the large increase to the payrates over recent years, whilst funding income has not increased commensurately, but to maintain their own pay scale system with two pay review periods each year. This maintains very similar scale progression but allows the board to manage pay increases in line with funding and other economic conditions.

Fundraising

The organisation does not actively fundraise from the public and no professional fundraisers or commercial participators are engaged. Any donations received are on a voluntary basis from individuals and is not actively sought. Fundraising in the charity sector has been regulated by the Fundraising Regulator (FR) since 2015 but the organisation is not specifically registered. The Board of Trustees is not aware of any failure by the Charity to comply with this regulation and no complaints have been received in relation to any form of fundraising.

Plans For Future Periods

Work is underway writing a new business plan and implementing a set of values for the organisation. Lots of changes are happening locally and regionally regarding transforming community mental health and crisis services and the organisation is embedded into this work operationally and strategically. Our pool of volunteers are increasing and we are hoping to increase this further to support with the increasing demand on the services. We are overhauling our internal training offer for the staff with plans to offer this to external partners as well. Efficiencies both operationally and financially will be implemented following the current reviews and deep dives that are happening across the services.

Strategic Plan, Values and Goals for 2024-27

Values:

Inclusive: We recognise that people are the experts in their own experience and that different people have different needs

Relational: We believe that distress is something that occurs primarily between people rather than within them and therefore quality of relationships is key

Empowering: We respect people’s autonomy and believe that, given the right environment and quality of relationship people have the resources to find their own way

Innovative: In order to meet the individual needs of those we serve we must continually innovate to meet needs rather than persist in believing that one size fits all.

These values are at the heart of all that we do. They can only be achieved by listening to our visitors, callers and guests and staff team. They are the golden thread through everything we do.

Equality, Diversity and Inclusion Statement

We strive to lead with our values and survivor led ethos at the heart of everything we do, enabling us to continually develop our potential and bring our full selves to the workplace.

Our visitors, callers and guests come from all walks of life and so do our staff team. We employ brilliant people from a wide variety of backgrounds. We do this not just because it’s the right thing to do, but because it makes our organisation great.

We value the unique, lived experience of all our visitors, callers and guests, staff and volunteers and continuously use it to shape and develop our services and the organisation

We are committed to constantly listening to and learning from all of the different people that we work with and for.

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Our Strategic Goals and how we will achieve them:

Improved access, experience and outcomes:

Increased influence and reach:

Be fit for the future:

Be the organisation people want to work for:

FINANCIAL REVIEW

The Statement of Financial Activities shows net outgoing resources for the year of £313,589 (2023- net incoming resources £83,673). This is primarily higher staff costs due to difficulties in recruiting staff and having to rely on agency staff to ensure continued delivery of a safe service. Transport costs were also higher than budgeted with visitor numbers back to pre-covid levels and a significant increase in cost per journey. The funding environment continues to be challenging but the charity has implemented cost saving measures to ensure a break even position is achieved in the current financial year.

The charity’s level of funding continues to be adequate for the foreseeable future to support the continuation of the services. The organisation is positioned appropriately both strategically and operationally for any changes to commissioning arrangements due to the West Yorkshire wide commissioning processes.

The Trustees have established a reserves policy whereby free reserves held by the charity should equate to £300,000. At this level the Trustees feel that they would be able to honour their commitments to staff and creditors and have sufficient funding in case of any significant reduction in income. At present free reserves amount to £285,043 (2023 - £511,966), which is sufficient for current needs but plans are in place to increase the level of reserves over the next five years

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Leeds Survivor Led Crisis Services

Trustees’ Report for the year ended 31 March 2024

Statement of Disclosure to our Auditor

In so far as the Trustees are aware:

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.

Auditor

In accordance with s487(2) of the Companies Act 2006 Azets Audit Services Limited are deemed reappointed annually.

Small Company Rules

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. It was approved by the Board on ……………….. and signed on its behalf by:

Helen Kemp Trustee

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Leeds Survivor Led Crisis Services

Statement of Trustees’ Responsibilities

The Trustees (who are also directors of Leeds Survivor Led Crisis Services for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Leeds Survivor Led Crisis Services

Independent Auditor’s Report for the year ended 31 March 2024

Opinion

We have audited the financial statements of Leeds Survivor Led Crisis Services for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and UK Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (UK Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards 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 independent of the Charity 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 fulfilled 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 relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern 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 twelve 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 information comprises the information included in the annual 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 otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information 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 determine 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.

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Leeds Survivor Led Crisis Services

Independent Auditor’s Report for the year ended 31 March 2024

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

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 if, in our opinion:

Responsibilities of the Trustees for the financial statements

As explained more fully in the Trustees' responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, 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.

Auditor’s responsibilities for the audit 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 auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted 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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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Leeds Survivor Led Crisis Services

Independent Auditor’s Report for the year ended 31 March 2024

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

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 purpose. To the fullest extent permitted by law, we do not accept or assume responsibility 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.

Jessica Lawrence (Senior Statutory Auditor) For and on behalf of Azets Audit Services Limited ………………………………… Statutory Auditor 12 King Street Leeds LS1 2HL

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Leeds Survivor Led Crisis Services

Statement of Financial Activities (Including Income and Expenditure Account) for the Year Ended 31 March 2024

Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds funds funds
2024 2023
Notes £ £ £ £ £ £
Income from:
Donations 3 27,591 - 27,591 23,351 - 23,351
Charitable activities 4 2,723,957 - 2,723,957 2,607,329 132,000 2,739,329
Investment income 7,639 - 7,639 2,409 - 2,409
Total income 2,759,187 - 2,759,187 2,633,089 132,000 2,765,089
Expenditure on:
Charitable activities 2,986,110 86,666 3,072,776 2,636,082 45,334 2,681,416
Total expenditure 5 2,986,110 86,666 3,072,776 2,636,082 45,334 2,681,416
Net (226,923) (86,666) (313,589) (2,993) 86,666 83,673
income/(expenditure)
Net movement in (226,923) (86,666) (313,589) (2,993) 86,666 83,673
funds
Total funds brought 511,966 86,666 598,632 514,959 - 514,959
forward
Total funds carried
forward		 12 285,043 - 285,043 511,966 86,666 598,632

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 18 to 29 form part of these financial statements.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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Leeds Survivor Led Crisis Services

Balance Sheet as at 31 March 2024

Notes 2024 2023
£
£		 £
£
Current assets
Debtors 9 171,846 285,210
Cash at bank and in hand 259,938 546,138
431,784 831,348
Liabilities
Creditors: Amounts falling due
within one year 10 (142,672) (225,839)
Net current assets 289,112 605,509
Net assets
Pension scheme liability 16 (4,069) (6,877)
Total net assets 285,043 598,632
Funds
Unrestricted funds 12 285,043
511,966
Restricted funds 12 -
86,666
285,043
598,632

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of the financial statements.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and were approved by the board and signed on its behalf.

Helen Kemp ………………………………………… Trustee

The notes on pages 18 to 29 form part of these financial statements.

Company Number: 03734790

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Leeds Survivor Led Crisis Services

Statement of Cash Flows for the Year Ended 31 March 2024

Note 2024 2023
£ £
Cash flows from operating activities
Net cash (used in)/provided by operating activities 18 (293,839) 34,387
Cash flows from investing activities
Interest received 7,639 2,409
Net cash provided by investing activities 7,639 2,409
Change in cash and cash equivalents in the year (286,200) 36,796
Cashand cashequivalents at the beginning ofthe year 546,138 509,342
Cash and cash equivalents at the end of the year 259,938 546,138

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

1. Accounting Policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity Information

Leeds Survivor Led Crisis Services is a Company Limited by Guarantee and is also a registered charity. The registered office is Dial House, 12 Chapel Street, Leeds, LS15 7RW. The organisation’s charity number is 1075160 and its company number is 03734790.

Each member of the company has undertaken to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of it being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019).

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

Going concern

The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from the authorisation of these financial statements and concluded that the level of reserves and cash at bank, together with budgeted income and expenditure, is sufficient to meet the charitable company’s requirements. Thus, the financial statements have been prepared on a going concern basis.

Income

Income is recognised as follows:

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

1. Accounting Policies (continued)

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required, and the amount of the obligations can be measured reliably. Charitable expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity 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 charity’s activities. These costs have been allocated between the activity headings. The bases on which support costs have been allocated are set out in note 5.

Staff costs

The costs of the short-term employee benefits are recognised as a liability and an expense where settlement of obligations does not fall within the same period.

Fund accounting

Funds held by the charity are either:

Restricted funds: Restricted funds represent grants, donations and legacies received which are allocated by the donor for a particular project or activity.

Unrestricted funds : Unrestricted funds represent funds, which are expendable at the discretion of the trustees in the furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment and include designated funds.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation.

Individual fixed assets costing £1,000 or more are capitalised.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity’s balance sheet when the charity’s becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a maturity within 12 months after the balance sheet date.

Debtors

Debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid net of any discounts due.

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

1. Accounting Policies (continued)

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the income and expenditure account.

Creditors, loans and provisions

Creditors, loans 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, loans and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial liabilities are derecognised when, and only when, obligations are discharged, cancelled or they expire.

Amounts recognised as provisions are best estimates of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Pensions

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

The charity operates pension arrangements for the benefit of employees which are either in the nature of defined benefit schemes or defined contribution schemes. The assets of the schemes are held separately from those of the charity being invested in either the CARE Scheme on a defined benefit basis or in the personal pension schemes of certain employees, all of which are run independently from the charity. In accordance with Charities SORP (FRS 102), the present value of the commitment under the deficit recovery plan for the CARE scheme, has been provided in the financial statements.

Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

Taxation

Leeds Survivor Led Crisis Services is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

2. Critical Accounting Estimates and Judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below:

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

2. Critical Accounting Estimates and Judgements (continued)

Pension Deficit

The provision in respect of deficit contributions is calculated with regard to changes in actuarial assumptions and a discount rate is applied. Whilst the provision is calculated by the scheme’s administrators using the advised actuarial position of the scheme there is some estimation uncertainty attaining to the actuarial assumptions and the discount rate used.

3. Income from Donations

2024 2023
£ £
Donated facilities 19,400 19,400
Other Donations 8,191 3,951
27,591 23,351

The charity operates from premises purchased by its core funders. The donated facilities represent the Trustees’ estimate of the value of the provision of rent-free premises. All income from donations in the current and prior year was unrestricted.

4. Income from Charitable Activities

Year ended 31 March 2024

ear ended 31 March 2024
Unrestricted Restricted 2024
funds funds
£ £ £
Grants and contracts
NHS Leeds ICB 1,218,858 - 1,218,858
NHS Leeds ICB – Leeds Oasis 1,004,030 - 1,004,030
NHS West Yorkshire ICB 357,000 - 357,000
Leeds Mind - Suicide Bereavement Service 14,548 - 14,548
Leeds Mind – Peer Support 65,037 - 65,037
Touchstone- Crisis Cafés 64,484 64,484
2,723,957 - 2,723,957

Year ended 31 March 2023

ear ended 31 March 2023
Restated Restricted Restated
Unrestricted funds 2023
funds
£ £ £
Grants and contracts
NHS Leeds ICB 1,202,699 109,000 1,311,699
NHS Leeds ICB – Leeds Oasis 983,321 23,000 1,006,321
NHS West Yorkshire ICB 338,324 - 338,324
Leeds Mind - Suicide Bereavement Service 29,075 - 29,075
Leeds Mind – Peer Support 6,413 - 6,413
Touchstone- Crisis Cafés 47,497 - 47,497
2,607,329 132,000 2,739,329

The restatement relates to the change in categorisation of income to better reflect the charity’s activities.

20

Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

5. Analysis of Expenditure on Charitable Activities

For the year ended 31 March 2024

Adult C&YP Central 2024
Total
£ £ £ £
Activities undertaken directly:
Staff costs 1,931,282 348,709 - 2,279,991
Staff travel and other staff costs 1,299 378 - 1,677
Volunteers’ and visitors’ expenses 124,431 25,911 500 150,842
2,057,012 374,998 500 2,432,510
Support costs:
Staff Costs - - 329,766 329,766
Staff Travel, Recruitment and Training 4,977 945 16,396 22,318
Rent, Utilities, Maintenance and Repairs 136,938 1,170 14,967 153,075
IT & Telephone 27,205 4,160 48,334 79,699
HR, Insurance and Professional Fees - - 34,004 34,004
Publicity and Office Sundries 5,720 758 5,667 12,145
Bank Charges and Pension Fees - - 2,409 2,409
Audit fee - - 6,850 6,850
174,840 7,033 458,393 640,266
Total 2,231,852 382,031 458,893 3,072,776

The basis of allocation of support costs has changed during the year. Comparative figures have not been allocated on the same basis hence there are differences, but these are not due to changes in the charitable activities.

21

Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

5. Analysis of Expenditure on Charitable Activities (continued)

For the year ended 31 March 2023

For the year ended 31 March 2023
Restated Restated Restated 2023
Adult C&YP Central Total
£ £ £ £
Activities undertaken directly:
Staff costs 1,694,794 300,807 - 1,995,601
Staff travel and other staff costs 339 - - 339
Volunteers’ and visitors’ expenses 98,814 2,357 1,702 102,873
1,793,947 303,164 1,702 2,098,813
Support costs:
Staff Costs - - 273,337 273,337
Staff Travel, Recruitment and Training 14,959 293 16,185 31,437
Rent, Utilities, Maintenance and Repairs 143,787 - 16,692 160,479
IT & Telephone 23,319 9,073 35,966 68,358
HR, Insurance and Professional Fees 2,254 97 31,276 33,627
Publicity and Office Sundries 1,146 966 6,673 8,785
Bank Charges and Pension Fees - - 46 46
Audit fee - - 6,534 6,534
185,465 10,429 386,709 582,603
Total 1,979,412 351,103 388,411 2,681,416

The restatement relates to the change in categorisation of allocation of support costs to better reflect the charity’s activities.

6. Net Income/(Expenditure) for the Year

This is stated after charging: 2024 2023
£ £
Audit fee 6,850 5,500
Auditor’s fees in respect of accounting services 1,850 1,700

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

7. Employee Information

The average monthly head count was 106 staff (2023: 100 staff).

Staff costs during the year were as follows:

Staff costs during the year were as follows:
2024 2023
£ £
Wages and salaries 2,135,904 1,906,760
Social security costs 172,920 162,673
Pensioncosts 35,135 28,387
2,343,959 2,097,820
Secondment costs 265,798 171,117
2,609,757 2,268,937

No employee earned £60,000 or more during the year (2023: none).

Pension costs are allocated to activities in the proportion to the related staffing costs incurred and are wholly charged to the unrestricted funds.

The key management personnel of Leeds Survivor Led Crisis Services are the Trustees, the Chief Executive, the three Operations Directors and the five managers of the charity’s major activities. The total employee benefits of the key management personnel of the charity were £375,903 (2023: 343,332).

8. Trustees’ Remuneration and Reimbursed Expenses

No Trustee received remuneration or benefits for their services during the year (2023: no Trustee) and no Trustee received any reimbursed expenses during the year (2023: no Trustee).

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

9.
Debtors
2024 2023
£ £
Trade Debtors 108,663 206,832
Prepayments and accrued income 19,976 58,095
Otherdebtors 43,207 20,283
171,846 285,210
10.
Creditors
2024 2023
£ £
Taxation and social security 42,236 44,616
Other creditors and accruals 92,272 158,103
Pension scheme deficit payments (Note 16) 2,164 2,120
Deferred income (Note 11) 6,000 21,000
142,672 225,839
11.
Deferred Income
2024 2023
£ £
At 1 April 2023 21,000 96,480
Amounts released to income (21,000) (96,480)
Amount deferred in the year 6,000 21,000
At 31 March 2024 6,000 21,000

Income has been deferred where project funding has been received in advance and includes £6,000 (2023: £6,000 for Dial House@Touchstone, and £nil (2023: £15,000) for Children and Young People.

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Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

12. Funds of the Charity

Balance
Year ended 31 March 2024 Balance 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
Restricted funds:
Crisis Alternatives 86,666 - (86,666) -
86,666 - (86,666) -
Unrestricted funds 511,966 2,759,187 (2,986,110) 285,043
Total funds 598,632 2,759,187 (3,072,776) 285,043
Balance
Year ended 31 March 2023 Balance 31 March
1 April 2022 Income Expenditure 2023
£ £ £ £
Restricted funds:
Crisis Alternatives - 132,000 (45,334) 86,666
- 132,000 (45,334) 86,666
Unrestricted funds 514,959 2,633,089 (2,636,082) 511,966
Total funds 514,959 2,765,089 (2,681,416) 598,632

Purposes of restricted funds:

Crisis Alternatives – funding for increased support at Dial House / Leeds Oasis.

25

Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

13. Liability of Members

The company is limited by guarantee and does not have a share capital. Every member of Leeds Survivor Led Crisis Services undertakes to contribute such sum as may be required (not exceeding £1 per accounting policies) to the assets of Leeds Survivor Led Crisis Services if it should be wound up while he or she is a member, or within one year after he or she ceases to be a member, for payment of the debts and liabilities contracted before he or she ceases to be a member and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.

14. Analysis of Net Assets between Funds

As at 31 March 2024 Tangible Net current Liabilities Total
fixed assets assets over 1 year
£ £ £ £
Unrestricted funds - 289,112 (4,069) 285,043
Restricted funds - - - -
289,112 (4,069) 285,043
As at 31 March 2023 Tangible Net current Liabilities Total
fixed assets assets over 1 year
£ £ £ £
Unrestricted funds - 518,843 (6,877) 511,966
Restricted funds - 86,666 - 86,666
- 605,509 (6,877) 598,632

15. Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024 2023
£ £
Within one year 65,000 65,000
Between two and five years 260,000 260,000
In over fiveyears 345,653 410,653
Total at end of the year 670,653 735,653

26

Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

16. Pension Costs

The company participates in The Pensions Trust – Career Average Revalued Earnings ("CARE") Pension Scheme, a multi-employer scheme which provides benefits to some 41 charitable employers. The scheme is a defined benefit scheme in the UK. It is not possible for the charitable company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for it in accordance with Charities SORP (FRS102) by providing for the present value of all contributions to make good the deficit.

Where the scheme is in deficit and where the charity has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

Reconciliation of opening and closing provisions

Reconciliation of opening and closing provisions
2024 2023
£ £
Provision at start of the year 8,997 11,309
Unwinding of the discount factor (interest expense) 412 260
Deficit contribution paid (2,120) (2,058)
Remeasurements - impact of anychange in assumptions (1,056) (514)
Provision at end of the year 6,233 8,997

Income and expenditure impact

Income and expenditure impact
2024 2023
£ £
Interest expense 412 260
Remeasurements – impact of anychange in assumptions (1,056) (514)

Included in the balance sheet

Included in the balance sheet
2024 2023
£ £
Current liabilities 2,164 2,120
Longterm liabilities 4,069 6,877
6,233 8,997
Assumptions
2024 2023 2022
% % %
Discount rate 4.95 5.18 2.55

The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contribution.

27

Leeds Survivor Led Crisis Services

Notes to the Financial Statements for the Year Ended 31 March 2024

17. Related Party Transactions

There are no related party transactions during the year.

18. Cash Flows from Operating Activities

2024 2023
£ £
Net income before other (losses)/ gains (313,589) 83,673
Adjustments for:
Interest received (7,639) (2,409)
(Increase) in debtors 113,364 (1,793)
(Decrease)/Increase in creditors (85,975) (45,084)
Net cashgenerated by operating activities (293,839) 34,387

19. Analysis of changes in net debt

As the charity does not hold any debt all cash flows arising in the current and comparative year are the result of cash held.

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