ARMLEY HELPING HANDS EST 1995 Registered Charity 1076692 ARMLEY HELPING HANDS FINANCIAL STATEMENTS AND ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025
ACCOUNTANTS AND INDEPENDENT EXAMINERS Astraea Accountants Ltd 81A Town Street, Armley, Leeds, LS12 HD ARMLEY HELPING HANDS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 CONTENTS Company Information Trustees Report Independent Examiner's report Statement of Financial Activities Balance sheet Notes to the accounts Page 12 Page 3 4-13 15 16 17 20
Page 13 ARMLEY HELPING HANDS COMPANY INFORMATION FOR THE YEAR ENDED 31ST MARCH 2025 TRUSTEES Mrs Hazel Boutle Mrs Sue Sander Mr David Boutle Councillor Andrew Parnham Councillor Lou Cunningham Christina Taylor Helen Fay Michelle Atkinson Niki Clayton Alex Clayton Chair Vice Chair Secretary, Retired September 2024 Secretary, September 2024 CHIEF EXECUTIVE OFFICER Miss Dawn Newsome REGISTERED OFFICE CHARITY NUMBER BANK Strawberry Lane Community Centre Strawberry Lane Leeds LS12 1SF 1076692 Virgin Money CHARITY BOOKKEEPER Miss Lou Cannon ACCOUNTANTS AND INDEPENDENT EXAMINERS Astraea Accountants Ltd 81A Town Street Armley Leeds LS12 3HD
Page |4 ARMLEY HELPING HANDS TRUSTEES' REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The Board of Trustees present their report for the year ended 31st March 2025. Objects and principal activities of the charity The charity's objects are to provide facilities to advance the education, recreation and leisure time activities of the elderly in and around the Armley and Wortley districts of Leeds 12, in the interest of social welfare with a view to improving their quality of lite. Organisational Structure In accordance with its Constitution the charity is managed by its trustees, who are elected by the members. The trustees meet on bimonthly basis for this purpose and are assisted by volunteers. Day to day running of the charity is overseen by the Chief Executive Officer, Miss Dawn Newsome. The trustees and management are grateful for the contribution that the staff and volunteers make towards the day to day planning and running of activities and for their commitment to providing a quality service to older people and their carers. Trustees' responsibilities for the financial statements Charity law requires the trustees:- • To prepare financial statements which show a true and fair view • In preparing financial statements • To select suitable accounting policies and apply them on a consistent basis To make judgments and estimates that are prudent and reasonable • To prepare the accounts in accordance with the methods and principles set out in the SORP Accounting and Reporting by Charities Trustees are further required. To keep proper accounting records To safeguard the assets of the charity and take reasonable steps for the prevention of fraud and other irregularities
Page 15 ARMLEY HELPING HANDS TRUSTEES REPORT 2025 Armley Helping Hands (Charity No 1076692)) is a registered charity supporting older people in the Armley & Wortley District of Leeds, West Yorkshire. It was established in 1995, in response to the Community Care Act by a group of local people and community activists. They were concerned about the welfare of local older people, living in very deprived inner-city areas of Leeds. Community Care grants were available, via Leeds City Council and the initial steering groups successfully applied and this enabled them to employ their first worker Dawn Newsome in 1995. Our project has grown, in response to the needs and aspirations of local older people. We have carefully listened to our members (older people) and tried to respond appropriately, by providing a range of services, advice, support and varied social and healthy living activities, enabling older people to live independently and to pro-actively participate within their own communities At the same time, we have worked very hard, to raise the necessary resources - people, funding and volunteers to enable us to offer a professional and comprehensive support network Key issues faced by people as they get older in Armley and Wortley are: increasing frailty, increase of individuals with memory loss, dementia and other health issues, victim of crime reduced income and, often, less resilience to the changes and challenges of these issues leading to loneliness and isolation. We provide a high quality, cost effective, sustainable service and activities within the community, which are courteous, flexible, and responsive to individual needs. We deliver a person-centred approach which enable's the older person to identify what key goals they would like to achieve and facilitate them to have choice and control with a view to improve quality of life, reduce social isolation. We identify and make connections with the older person and their carers/family, whose circumstances mitigate against the prospect of a healthy and active old age, with a view to encourage the older person and their family to foster a positive attitude towards being active within their home, their community and develop a vision for the future. We identify, provide, and help put services and activities in place that people need to re start their lives after long term illness, or periods of social isolation. Enabling the older person to develop a self-care program, promoting earlier intervention, independence as they 'move on' with their lives. Armley Helping Hands is committed in addressing these issues by providing a quality and effective service to older people. The charities pride themselves on being able to consult with Service Users, Carers, Partnership agencies, professionals and the general public to evaluate existing services and identify the needs of the local community. The charity's protocol is to be the first point of contact for older people, carers looking back over our many years of neighbourhood work with older people, we are proud of our achievements and below are samples of our successes and key strengths. • Working in a way that values the contributions of older people, empowers our local communities and promotes reciprocity. • We are classified as a Neighbourhood Network (NNs) by Leeds City Council, the Charity has a long- established relationship with Leeds City Council in which we have succeeded in maintaining a Service
Page 16 Level Agreement from 1995 to 2010; In 2010 we secured 5 years Commissioned Contracts with a 3 Year extension. Which was reviewed and re commissioned 2018 • Consistently raising funds/grants from national charitable trusts and other agencies and including Leeds City Council Contract and local community fundraising events/activities and working closely with local care partnership • Armley Helping Hands is highly recognised both locally and nationally and we have been presented with a selection of awards including Award of excellence from Leeds Adult and Health • Community Engagement and Diversity:- working in partnership with the community and listening to what people in the community need. Enabling them to maintain their independence and develop a sense of community ownership. A key element of this work is the partnership with local schools, educational facilities and faith establishments where we have enabled all groups to engage and develop relationships within the local community and tackle key issues and concerns. • Enthusiastic partnership and engagement with local business in the city:- Developing volunteer programmes with Farnell's PLC, Leeds Teaching Hospital, Leeds City College and local business, to develop staff outside of the workplace format and to improve their competencies as well as their relationship with the community that they live and work in and also to improve the company's relationship and reputation within the city. • Ability to secure 'in-kind' offers for social and community activities from a wide range of partners including strength and balance Sessions run by Active Leeds and Leeds united • Reputation:- Our reputation is strong, offering a high-quality service to people has enabled us to gain respect, trust and belief in us, within our local communities and city wide Excellent knowledge of the community sector and empowering local people to be active within their local communities. The charity prides themselves on providing cost effective service to our older people, enabling individuals to access service without the financial barriers. As Government budget cuts hit statutory providers of care we are picking up the pieces and working with older people with multiple health and social problems. We are successfully involving them in activity groups and also giving relevant advice and support and liaising with other agencies on their behalf. We have been able to deliver all existing services and activities to older people in the community, when many services in Leeds and nationally where under review and restructured, enabling the older person and the community to have some continuity in their day to day living. We have a proven track record, in terms of working successfully with local older people over 30 years. We are confident, in our ability to engage with younger older people and provide a range of interesting opportunities, if we have the added capacity of a dedicated member of staff, Our work will not be in isolation as we have strong links with Statutory service, Thirds sector and local health services and we will be part of the mix of services in the future that will form the proposed New Models of Care. We offer services that can prevent demand on primary and secondary health care, providing support for individuals with non-medical issues and creating positive pathways for individuals to make the most of their lives. Understanding the community, within the area of benefit of our organisations is an essential starting point We help older people, carers, family members and the local community to build the confidence and motivation they need to be able to reach their potential and lead positive lives. We harness and grow the talents and skills in our population, give residents the confidence to participate and build social networks and create a safer and stronger community where older people and residents feel
Page 17 empowered and confident to be part of a community, we will offer supported access to a range of activities and volunteering opportunities. Main objective of Armley Helping Hands in 2024-25 • To maintain long term funding and work in collaboration with our key statutory and voluntary partner to secure funding to enhance the quality of care and services to our older people. • To provide and expand provision to deliver community base services and activities that meets the need of our older people, families, carers and the ever change needs of our community • To continue accessing additional funding to cover running cost to reduce the financial cost to the older person and carer • To continue to secure funding to provide job security and living wages • To implement a robust financial plan taking into account the present financial climate, Statutory service core funding and Minibus deprivation • To start the pathway for the charity to becoming a community interest organisation in line with charity commission guidelines
Page 18 ARMLEY HELPING HANDS BOARD OF TRUSTEES Armley Helping Hands Board of Trustees are a group of elected or appointed individuals. They're all responsible for the governance and strategic direction of an organisation and hold legal liability. To govern a charity means to: • Furthering the charity's overall purpose, as set out in its governing document, and setting its direction and strategy. • Making sure the work of the charity is effective, responsible and legal. • Safeguarding people as well as finances, resources and property and making sure they're used to further the charity's purposes. • Being 'accountable' to those with an interest or stake in or who regulate the charity. • Being clear about the people who carry out work for the charity - trustees, staff, volunteers - setting up and respecting boundaries between the governance role of the board and operational or day to day matters. The Charity Trustees, who served during the year and up to the date of this report Name Role Experience Mrs Hazel Boutle Chair Local older resident, Community Representative Mrs Susan Sander Vice Chair Local resident/Carer, Human resource, Armley Helping Hands Volunteer Mr David Boutle Secretary Local older resident/Carer, Armley Helping Hands Volunteer Community representative and Trustee Councillor Lou Cunningham Local Resident, nurse and elected Councillor Miss Niki Clayton Local Resident with Long term disabilities Armley Helping Hands Volunteer Councillor Andrew Parham Local Resident, Paid Carer and elected Councillor Miss Helen Fay Local Resident, Paid Carer Michelle Atkinson Retired Commissioner of Adult and Health Leeds Care Association Alex Clayton Secretary Local Resident with Long term disabilities Armley Helping Hands Volunteer Christina Taylor Solicitor
Page 9 ARMLEY HELPING HANDS STAFF TEAM (PAID) Armley Helping Hands employed 10 paid workers in 2025-26 financial year to enable us to provide a quality support and interactive service to older people living in Armley and Wortley and west wide through the Enhance project. Paid staff is dependent on core funding resource from which the salary is paid. The Chief Executive officer and Staff Funded by Leeds City Council are on a permanent contract subject to funding. All other staff are on limited period contract of 12 month. All Support Workers and Transport Drivers employees are paid a living wage, staff in roles with management responsibilities and responsibilities are paid in accordance with local Authority NJC scale. Role Working paid hrs Funded by Chief Executive Officer 37.5hrs Leeds City Council Enhance Coordinator 37.5hrs Enhance Support worker 28 hrs Enhance Support worker 21 hrs Enhance Chaperone Support worker 21hrs Leeds Community Health Care Trust & LOPF Leeds Community Health Care Trust & LOPF ** Leeds Community Health Care Trust & LOPF Leeds Community Health Care Trust & LOPF Community Activity Lead Officer 28 hrs Leeds City Council Transport Lead Officer 26 hrs Leeds City Council Transport Driver 26 hrs Self-Funded by client contribution Transport Driver 28 hrs Leeds City Council Community Engagement Worker 28 hrs Leeds City Council *** Reference to the Financial Challenges - Leeds Community Health Care Trust - Enhance Project
Page | 10 FINANCIAL CHALLENGES 2024-2025 City of Leeds is facing significant financial challenges going into 2025/2026, in which all services and providers including Armley Helping Hands, The Neighbourhood networks and the Third Sector across the city are enduring the impact. Armley Helping Hands CEO Miss Dawn Newsome was at the forefront, lobbying key dignitaries with in the city and in Government in raising the awareness how we and our community partners play a pivotal role in Leeds around health and well-being and addressing loneliness and isolation, and to lose, or have reduced, our vital presence in the community will only lead, inevitably, to an upturn in the demand for council services, NHS services and can only have a negative effect on the economic position of the public sector. Leeds City Council, Adult and Health Leeds City Council, Adult and Health proposed a 10-15% from our and the Leeds Neighbourhood Network budgets from 2025/26. Our CEO Miss Dawn Newsome presented a Deputation to full Council in January 2025, highlighting the tremendous work that the Neighbourhood Networks do across a whole range of issues from reducing social isolation to providing a responsive support and intervention at a vital time of an older person life. Leeds City Council have overturned the reduction in budget proposal and will not be reducing our commission contract for the value of 10-15% of our core contract in 2025/2026. Leeds Community Health care Trust - Enhance Project Leeds Community Health Care Trust following the evaluation of Year 3 and their processes they have made the decision to reduce the Enhance funding from £1m per year to £300k across the city. For us, this decision means Leeds Community Health Care Trust terminated our Pudsey Enhance Locality from Thursday 6th February 2025. They were a 12-week transition period to withdraw services from active enhance service users in the Pudsey locality. Our Leeds community Health care enhance contract for Pudsey locality ceased Wednesday 5'h May 2025. In relation to our Armley Enhance Allocation, Leeds Community Health Care Trust implemented a new Enhance model (subject to LCH Board approval 6 February 2025). The new model commenced with effect from the 6 May 2025 and Armley Helping hands have secured £55,000 to continue to deliver early intervention and engagement to individuals after discharge, who are receiving care from our Neighbourhood Team or do not have long term support from family or care providers. The charity had to terminate two Enhance Support worker post and reduce the Enhance Chaperone Support worker post hours from 21hrs to 16 hrs Impact assessment on services 2025/2026 We have tried to try and avoid at all costs implementing an increase in service/ activity charges directly to our members especially in the present financial climate. (Last increment was 2018), Unfortunately, our present funding streams are not considering cost of living increment and increase National insurance contributions. The Board of trustees have no option but to review our present activities and transport cost and present an increment from April 2025.
Page |11 The Community Transport Drivers salaries is not fully funded by the Leeds City Council NNS contract. A percentage of the service users transport contribution support the Community Transport driver's salary and day to day running cost. The proposed increment will embrace the present deficit due to national Insurance contribution, increase living wage and running cost. The Board of Trustees financial assessment of service user transport contribution 2025/2026 will have to evaluate a reasonable uplift in charge which does not cause a financial barrier for the service user to participate in service and activities. The Trustees have conducted their own review of the major risks to which the charity is exposed and established systems to manage those risks. As it can be seen from the financial statements the charity is almost wholly reliant of Leeds City Council for its core funding. Due to the present financial strain in statutory service and no commissioned contract increment in line with the present cost of living, to ensure the charity continue to provide a living wage and the increment of national insurance contribution to their employees, the charity will be taking a £ 12,954.97 out of our reserves in financial year 2025/26. Employees Reserve Policy and Risk Management - Charity reserves 2025-26 Cost of Living Salary increment 2025/26 not covered by core cost Staff Contract termination (based on 12-week notification) Staff Redundancy Total 12,954.97 37,831.70 38339.11 89,125.78
Page |12 Armley Helping Hands Freelance Worker Armley helping hands continue to appoint 3 freelance worker who all have a key role within the organisation to ensure a seamless service Philip Cave IT Consultant and Specialist providing the charity IT, Telephone, Charity Database social media platforms and IT training. Average engagement within the organisation a minimum 3 hrs per week Lou Cannon Audrey William Charity bookkeeper providing on average 4 hrs per week financial management Our Health and Wellbeing coordinator delivering a minimum 5 exercise and tai chi session to our older person on a weekly basis Armley Helping Hands Volunteers Our 28 volunteers (all ages and ranging in age from 18 to 90s years old) are our most valuable resource help us provide a very successful activities and service 5 days a week to older people and help us run groups, trips, parties and administrative help when needed. Our volunteers' projects enable us to respond to community need in innovative ways and meet social gaps, provide social, environmental and economic benefits. Overall, this contributes to economic regeneration reversing the spiral of decline within our communities and opening up opportunities to employment. Corporate Social Responsibility We work in collaborate with Farnell PLC, QTS and Homestead in which our key commitment is giving their workforce community volunteer programs. In 2023, 67 employees were given volunteer work hours from their work commitments and given the opportunity to deliver vital service and intervention to older people including:- Farnell Plc- Advent QTs Group Developing a community garden and dementia friendly garden at centre and participated in the annual Christmas party, Delivered Christmas parties and participated community event days
Page | 13 ARMLEY HELPING HANDS ACTIVTIES AND SERVICES Armley Helping Hands have 1950 older people registered in March 2025 We provide a comprehensive support service and weekly activity programmes to 270 older people with a view to improving quality of life, reduce social isolation and promote independence and enable the older generation to engage with their local community. Over the last year we have delivered the following:- Activities and services • Gentleman club • Tuesday and Wednesday Friendship Group • Arts and craft sessions • Tia chi, • Chair base exercise sessions, • Shopping Bus • Emergency shopping service • Emergency food support • Hygiene Bank • Monthly exercise session at Armley Moor Medical Centre O fall Prevention program in collaboration with Active Leeds Strength and balance program • Cinema Club • Fish and Chip supper club providing a Home Delivery service • Time for tea Dementia service • Health Hub in collaboration with Leeds Community Health Care Trust Self-Management Team • Day Trips and designated day trips for our most frail older people and patients referred via the Enhance project and our core services • Community cost of living events (500 attendees) • Men's Mental health support Group • Share the warmth - Stay well in Winter Pop up events addressing cost of living pop up across Leeds 12 • Halloween Party (125 attendees) • Christmas Party and events (200 attendees) • Easter Egg Event (across three days 125 participate) • West Leeds Dying Matter Event in collaboration with full circle funerals • Blood pressure campaign engaging with over 550 people across Leeds 12 • Listening well session, enabling the community to have a voice • Frail Trail- engaging with the faith community • Refresh Carers Reaching Out Wellbeing Project • Beach party with 30 key community partners, 120 older people, 18 adults with learning disabilities • Vaccination program in collaboration with Armley Primary care Network • Intergenerational work
Page |14 Enhance Program In collaboration with Leeds community healthcare trust and Leeds older People Forum we continue to deliver the Enhance project. Our objective is to provide a person centred and holistic one to one support service to older people in them vital first few days after discharge. The LCHT investment enables us to bridge the gaps and cultivate links at hospital levels, enabling us to offer a wraparound service. We aim to bridge this gap and be a first point of contact by offering proxy service on their return home. The Enhanced Community Engagement Worker role is to support older people after discharge, who many are living alone with frailty and with complex issues who are often socially isolated, to improve their wellbeing and independence and reduce preventable admissions and readmissions. We respond to the needs and aspirations of the older person, will carefully listen to them, and try to respond appropriately, by providing a holistic assessment of what matters to the older person in that point of time. They will offer the older person the opportunity to concentrate on their personal goals and ambition rather than focusing on their health needs and provide a support service in them first days after having a period of time in hospital. Armley Helping Hands Household Fund In these difficult times we know the need to provide responsive services to people at time of need, to ensure we could do this we secured f5,000 funding from the LCAN, Voluntary Action Leeds the Household Fund is supporting people facing poverty, deprivation, and health equality across Wortley and farnley. The funding is person centred funding to enable us to meet the needs of the individual, by offering support and intervention for example:- • food and emergency supplies - the provision of hot meals, including subsidise cost to individuals accessing our services where its clear finance is a barrier. Emergency food parcels, clothes or toiletries and additional chaperone shopping services. warmth -support to top up someone utilities who are struggling financially, provide portable heaters, buy warm bedding. Over winter period we provided a warm space support individual • Provide a wider essential support- provide transport or cover cost of transport to an older person who need access to medical care and intervention and transport a barrier. This especially capture supporting older people who have been signposted to non-NHS facilities and cannot access passenger transport i.e. local mobile scanning units the fund as paid for volunteer mileage to support that person. Purchase small white good to support older people to maintain their independence within their home and have cooking facilities to maintain a balanced diet and hot food. As part of the LCAN anchor we distributed a contribution of the funding to local organisation to ensure we could target the most vulnerable people in the community
Page |15 ARMLEY HELPING HANDS RESERVE POLICY AND RISK MANAGEMENT The Trustees have established a policy whereby the unrestricted funds not committed or invested in fixed assets (the free reserves) held by the charity should amount to approximately three months of the resources expended on unrestricted activities and termination costs should they be required. At this level, the Trustees feel that they would be able to continue in the event of a sudden decrease in funding, to operate the charity whilst alternative funding was sought. A 31st March 2025 the requirement was £220,230.84 and the reserves were £ 228745.The Trustees continue to be aware of the need to consider ways in which additional unrestricted funds can be raised. Funds not immediately required are invested in bank deposits at the best rate conveniently available. The Trustees have conducted their own review of the major risks to which the charity is exposed and established systems to manage those risks. As it can be seen from the financial statements the charity is almost wholly reliant of Leeds City Council for its core funding. Due to the present financial strain in statutory service and no commissioned contract increment in line with the present cost of living, to ensure the charity continue to provide a living wage to their employees, the charity will be taking a f12,954.97 out of our reserves in financial year 2025/26. Reserve Policy and Risk Management Cost of Living Salary increment 2025/26 not covered by core cost Staff Contract termination (based on 12-week notification) Staff Redundancy Transition to close service (based on 6 Months- step down service program) Minibus Depreciation 12,954.97 37,831.70 38339.11 101,105.06 30,000.00 Total 220,230.84 Unrestricted reserve 31st March 2025 Approved by Trustees And signed on their behalf by It Boutle Mrs Hazel Boutle Chair of Trustees Date 7-7-2025
Page |16 ARMLEY HELPING HANDS INDEPENDENT EXAMINER'S REPORT Independent Examiner's Report to the Trustees I report on the accounts of the Trust for the Year Ended 315t March 2025 which are set out on pages 16 to 22. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The Charity is preparing accounts accrued accounts and I am qualified to undertake the examination by being a qualified member of International Association of Accounting Professionals. It is my responsibility to: - • Examine the accounts under section 145 of the 2011 Act. • To follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) of the 2011 Act; and • To State whether particular matters have come to my attention. Basis of independent examiner's statement My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting periods kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with my examination, no matter has come to my attention. 1. Which gives me reasonable cause to believe that in any material respect the requirements: • To keep accounting records in accordance with s. 130 of the Charities Act 2011; and To prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act have not been met; or 2. To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Ms Linda Daniels MIAAP,FIA8,MICB,PM.dip Astraea Accountants Ltd 81A Town Street Armley Leeds LS12 3HD Signed Dare _07/07/25.
Page |17 ARMLEY HELPING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 Note Unrestricted Restricted Funds Funds Total 2025 Total 2024 Incoming Resources: Donations and similar Incoming resources Activities to further the Charity's objects. Grants, contracts and fees 2 3 Total incoming resources Resources expended: Staff Salaries Staff travel and training Volunteers' expenses Rent, rates, heat and light 4 Office running costs Motor vehicle insurance & expenses Other insurances Minibus overnight parking 4 Repairs and renewals Client activities: Provision of meals Social activities and transport IT Support Sundry expenses Depreciation Seasonal workers Accounts preparation & Independent Examination Total resources expended Net movement in funds for the year Total funds at 1 April 2024 Total funds at 31° March 2025 116447 39703 156150 46647 10913 11017 1305 23622 1789 4917 3222 - 6656 110088 46062 232683 278745 - 23000 150939 173939 144925 1316 1096 16000 7000 1549 2053 173939 0 139447 190642 330089 191572 1316 1096 16000 10913 11017 1305 7000 23622 3338 6970 3222 6656 284027 46062 232683 278745 The notes on pages 17 to 24 form part of these accounts. 147317 153597 300914 186951 6448 838 15500 10128 12562 1176 6600 - 23121 15112 8709 12255 2282 61 8678 310421 (9507) 242190 232683
FIXED ASSETS Tangible fixed assets Current Assets Debtors and prepayments Cash at bank and in hand Current Liabilities Creditors & Accruals NET CURRENT ASSETS NET ASSETS FUNDS Restricted funds Unrestricted funds Approved by the trustees on And signed on their behalf by: It Boutle H Boutle Chair of the Trustees (28th May 2025) Page |18 ARMLEY HELPING HANDS BALANCE SHEET AS AT 315T MARCH 2025 NOTES 2025 2024 8 9101 9427 9 31579 244363 275942 3600 227194 230794 10 (6298) 269644 278745 (7538) 223256 232683 - 278745 232683 The notes of pages 17 to 24 form part of these accounts
Page |19 ARMLEY HELPING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315T MARCH 2025 1. ACCOUNTING POLICIES a. Basis of preparation of accounts The accounts have been prepared under the historic cost convention and in accordance with applicable accounting standards and follow the recommendations in Accounting and Reporting by Charities' (SORP). b. Tangible fixed assets and depreciation Tangible fixed assets for use by the charity are stated at cost less depreciation. Depreciation is calculated to write down the cost of tangible fixed assets (less expected residual value) over their expected useful lives on the following basis: Property Plant and Equipment Motor Vehicles Computer Equipment 16.67% 20% 25% 33.33% straight line basis reducing balance reducing balance straight line c. Income Grants receivables are accounted for on receipt, unless the period to which they relate is specified by the funder, in which case they are applied to the appropriate accounting period and that part of the grant relating to a future accounting period is included in deferred income. Voluntary income and donations are accounted for as received by the charity. d. Resources expended Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. e. Unrestricted funds Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. f. Restricted funds Restricted funds are those funds which are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Page |20 ARMLEY HELPING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315T MARCH 2025 DONATIONS AND OTHER SIMILAR INCOMING RESOURCES Unrestricted Restricted Funds Funds € Total 2025 Leeds Adult Social Care/NHS Leeds General Donations Intangible Income: Accommodation Minibus Parking 115962 485 Total Donations 116447 16000 7000 23000 115962 485 16000 7000 139447 3. INCOMING RESOURCES FROM ACTIVITIES TO FURTHER THE CHARITY'S OBJECTS Unrestricted Funds Restricted Funds Total 2025 130140 130140 Total 2024 € 115962 9255 15500 6600 147317 Total 2024 Grants and contracts: Leeds Older People Forum Leeds Bereavement Forum Armley Primary Care Armley Action Team Other Grants Fees and contributions: Provision of meals Grants and Donations Client activities and transport 20799 150939 0 20487 4235 14981 39703 20799 150939 20487 4235 14981 39703 83000 1000 11290 3925 16563 115778 30332 7487 37819 Total incoming resources from Activities to further the charity's Objects 39703 150939 190642 153597
5. Page |21 ARMLEY HELPING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 INTANGIBLE INCOME Intangible income (accommodation) £16000, represents the cost of rent, rates, heat and light incurred in the use of premises occupied by the charity during the year, donated by Leeds City Council (Community Planning and Regeneration). The same amount is included in expenditure. Intangible income (minibus parking) £7000 represents the costs of free overnight parking for the charity's minibuses at the premises of Farnell's Electronics. The same amount is included in expenditure. NET OUTGOING RESOURCES FOR THE YEAR The net outgoing resources for the year are stated after charging: 2025 2024 3222 3000 750 2282 3000 750 Depreciation of tangible assets for use by the charity Accountancy Independent Examiner's fee STAFFING COST AND NUMBERS Staff costs were as follows: Wages and salaries Social security costs Pension Contributions 2025 f 175375 12471 3726 191572 2024 € 171141 12172 3638 186951 The average weekly number of employees during the year, calculated on the basis of full-time equivalents, was as follows: Charitable work- activities for the elderly Administration TRUSTEES No renumeration or expenses were paid to trustees in the year. 2025 6.00 1.50 7.50 2024 6.00 1.50 7.50
Page |22 ARMLEY HELPING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST MARCH 2025 TANGIBLE FIXED ASSETS COST Balance at 31/03/24 Additional (disposals) Balance at 31/03/25 DEPRECIATION Balance at 31/03/24 Charges for the year On disposals Balance at 31/03/25 NET BOOK VALUE At 31/03/25 At 31/03/24 Garage Property 5250 5250 5250 5250 9. DEBTORS AND PREPAYMENTS Plant & Equipment € 10139 261 10400 5817 917 6734 3666 4322 Prepayments & Debtors 10. CREDITORS Accruals & Creditors 11. ANALYSIS OF NET ASSETS BY FUND Tangible fixed assets Current assets Current liabilities Motor Vehicle 57150 57150 53846 826 54672 2478 3304 Computer Equipment 10809 2635 13444 9008 1479 10487 2957 1801 2025 31579 31579 6298 Unrestricted Restricted Funds Funds 9101 275942 16298) 278745 0.00 Total 83348 2896 86244 73921 3222 77143 9101 9427 2024 3600 3600 7538 Total 9101 275942 (6298) 278745
Page |23 ARMLEY HELPING HANDS NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 315T MARCH 2025 12. MOVEMENTS IN FUNDS Balance Movement in Resources 01/04/2024 Incoming Outgoing f Balance 31/03/2025 € Leeds Older People Forum Other Grants Over Night Parking Premises Expense Restricted Funds Unrestricted Funds 0.00 0.00 232683 232683 130140 20799 16000 7000 173939 1561 330089 130140 20799 16000 7000 173939 110088 284027 0.00 0.00 0.00 0.00 0.00 278745 278745 12. INDEMNITY INSURANCE Indemnity insurance has been purchased at a cost of £1305 (2024 £1176) to protect the charity, trustees and officers from loss arising from the neglect or default of the trustees or officers.
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