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2024-03-31-accounts

Connect in the North

Charity number 1078829 A company limited by guarantee number 03127540

Annual Report and Financial Statements

for the year ended 31 March 2024

Connect in the North

Annual Report and Financial Statements

for the year ended 31 March 2024

Contents Page
Trustees' report 2 to 9
Examiner's report 10 to 11
Statement of financial activities 12 to 13
Balance sheet 14 to 15
Notes to the accounts 16 to 25

Prepared by West Yorkshire Community Accountancy Service CIO

1

Connect in the North Trustees' report for the year ended 31 March 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were:

Name Position Vicky Hiles Chairperson Maisie Hirschhorn Michael Buttery Kenny Hendy Robert Stephens Treasurer

Charity number 1078829 Registered in England and Wales Company number 03127540 Registered in England and Wales

Registered and principal address

Registered and principal address Bankers Office 45 Co-operative Bank plc Sugar Mill Business Park 19/20 Commercial Street Oakhurst Road Leeds Leeds LS1 6AL LS11 7HL

2

Connect in the North Trustees' report for the year ended 31 March 2024

Reference and administrative details of the charity, its trustees and advisors

Independent examiner

Katy Sargeant ACA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 17 November 1995. It is governed by its articles of association last amended by special resolution on 25 June 2019. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

3

Connect in the North Trustees' report (continued) for the year ended 31 March 2024

Objectives and activities

The charity's objects

The relief of people with learning difficulties within the Leeds Metropolitan area and the North of England.

The charity's main activities

We are a Centre for Inclusive Living led by people with learning difficulties. We work to make things better for people with learning difficulties. We help people with learning difficulties change their own lives through person centred planning. We run training in person centred thinking. We provide an information and signposting services for people with learning difficulties in Leeds.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular ensuring that people with learning difficulties have control of their own lives and equal power in the world.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.

4

Connect in the North Trustees' report (continued) for the year ended 31 March 2024

Objectives and activities

Achievements and performance

Connect in the North has 396 members and ran 4 members events in person and on Zoom. They were a way for members to meet up and to find out what was happening in Leeds. We held a planning meeting in April and we asked members what work we should be doing from this we wrote a plan for the future.

Leeds Learning Disability Awareness Week in June was back in person. Connect in the North had a stall at the Learning Disability Picnic at Temple Newsam. Connect in the North organised the first Learning Disability Pride march in the centre of Leeds, there was a great turn out even in the pouring rain.

Connect in the North hosts the Being Social Task Group, this is a group of people with learning difficulties, family carers and staff from different organisations. They come together to plan how we improve the social lives of people with learning difficulties. Connect in the North ran for the second year an running an information event in Kirkgate Market in Leeds Learning Disability Week. There were 16 stalls run by different organisations in Leeds.

This year Through the Maze met a total of 1039 online, face to face and at events by running stalls. 825 people were subscribed to the quarterly newsletter.

The Through the Maze website had 29,964 visits over the year. We launched Through the Maze WhatsApp group 80 people signed up to receive weekly messages about what is happening in Leeds.

5

Connect in the North Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance continued

The Pass it on People are all paid members of staff with learning disabilities visited many places in Leeds and wrote detailed articles about them in the quarterly newsletter. During the year we have been promoting the Being Employed Leeds website as much as possible.

We attended the Employment Task Group meetings. We delivered 2 presentations to the Developing You groups at The Thackray Museum and also attended SEND Next Choices (getting ready for adult life) events at Pudsey Civic Hall and The First Direct Arena.

We completed the bereavement training and submitted the final report.

In November we worked with Forum Central and ran an event about Direct Payments and Individual Service Funds. This event was a way to show how they can have more control over their support.

We also trained 122 people with learning difficulties. Training for people with learning difficulties included My Life My Way (which we did twice), Good Relationships, Scam Free and Webwise

The Rooots team ran Equality training for Age Uk and Pyramid of Arts.

We ran some of our Person Centred thinking workshops for staff and family carers online this year. We also ran training in person. This year we trained 162 people.

6

Connect in the North Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance continued

As well as our open courses we ran training for – NHS and Leeds Jewish Welfare Board.

The Pass it on People successfully bid for money to cover the cost of the hire of the screen in the Market in June 2024. This is so we can run slide show of everyone's achievements over the year at the Being Social Information Day. We are being funded by Royal Mencap’s Positive Futures team.

Financial review

The net expenditure for the year was £16,417, including net expenditure of £12,897 on unrestricted funds and net expenditure of £3,520 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £116,256.

In the light of the National Council for Voluntary Organisations (NCVO) recommendations to ensure adequate cash flow, the board aims to build up unrestricted funds equivalent to six to twelve months total running costs.

At 31st March 2024 the reserves equated to just over 8 months of budgeted total running costs for 2024-25.

7

Connect in the North Trustees' report (continued) for the year ended 31 March 2024

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts 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 charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and 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;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

8

Connect in the North Trustees' report (continued) for the year ended 31 March 2024

Statement of trustees' responsibilities

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 5/9/2024

Robert Stephens (Trustee)

9

Connect in the North

Independent examiner's report to the trustees of Connect in the North

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024, which are set out on pages 12 to to 25.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

10

Connect in the North Independent examiner's report to the trustees of Connect in the North

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Katy Sargeant ACA

10/9/2024

West Yorkshire Community Accountancy Service CIO

Stringer House

34 Lupton Street Leeds LS10 2QW

11

Connect in the North Statement of Financial Activities (including summary income and expenditure account) for the year ended 31 March 2024

Notes
2024
Unrestricted
funds
£
Income from:
Grants and donations
(2)
144,945
Contracts
-
Services provided
790
Bank interest
1,505
Total income
147,240
Expenditure on:
Salaries, NI and pensions
(3)
113,259
Other staff costs
485
Events and activities
310
Premises costs
17,487
Printing, stationery, post and phone
15,033
Other running costs
1,348
Insurance
2,475
IT costs
6,044
Independent examination
1,056		 2024
Restricted
funds
£
540
-
-
-
540
3,180
-
-
696
175
9
-
-
-		 2024
Total
funds
£
145,485
-
790
1,505
147,780
116,439
485
310
18,183
15,208
1,357
2,475
6,044
1,056		 2023
Total
funds
£
68,944
76,116
1,570
166
146,796
103,544
1,042
130
17,394
11,311
102
2,763
2,388
792

12

Connect in the North Statement of Financial Activities (including summary income and expenditure account) for the year ended 31 March 2024

Notes

Expenditure on:
Office equipment
Marketing
Depreciation
Bank charges
Subscriptions
Total expenditure
Net income / (expenditure)
Fund balances brought forward
Fund balances carried forward
(4)		 2024
Unrestricted
funds
£
908
138
753
120
721
160,137
(12,897)
129,715
116,818		 2024
Restricted
funds
£
-
-
-
-
-
4,060
(3,520)
4,060
540		 2024
Total
funds
£
908
138
753
120
721
164,197
(16,417)
133,775
117,358		 2023
Total
funds
£
97
-
1,411
120
702
141,796
5,000
128,775
133,775

All incoming resources and resources expended derive from continuing activities.

13

Connect in the North Balance sheet as at 31 March 2024

Fixed assets
Tangible assets
(5)
Total fixed assets
Current assets
Debtors and prepayments
(6)
Cash at bank and in hand
(7)
Total current assets
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
Total current liabilities
Net current assets / (liabilities)
Net assets
Funds
Unrestricted funds
Restricted funds
Total funds		 2024
Unrestricted
£
562
562
267
119,372
119,639
3,383
3,383
116,256
116,818
116,818
-
116,818		 2024
Restricted
£
-
-
-
540
540
-
-
540
540
-
540
540		 2024
Total
£
562
562
267
119,912
120,179
3,383
3,383
116,796
117,358
116,818
540
117,358		 2023
Total
£
1,315
1,315
1,922
133,278
135,200
2,740
2,740
132,460
133,775
129,715
4,060
133,775

14

Connect in the North Balance sheet as at 31 March 2024

For the year ending 31 March 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 5/9/2024

Robert Stephens (Trustee)

15

Connect in the North

Notes to the accounts for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

16

Connect in the North

Notes to the accounts for the year ended 31 March 2024

1 Accounting policies continued

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Donated goods for resale are valued at the amount actually realised upon their sale.

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

17

Connect in the North

Notes to the accounts for the year ended 31 March 2024

1 Accounting policies continued Tangible fixed assets

Tangible fixed assets costing more than £200 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures, fittings and equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

18

Connect in the North Notes to the accounts continued for the year ended 31 March 2024

2 Grants and donations

2 Grants and donations
Leeds City Council (LCC) Joint Commissioning
Better Action for Families (BAFF)
Other donations
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2024
Unrestricted
funds
£
144,945
-
-
144,945		 2024
Restricted
funds
£
-
540
-
540		 2024
Total
funds
£
144,945
540
-
145,485
2024
£
107,153
9,327
(5,000)
4,959
116,439		 2023
Total
funds
£
68,829
-
115
68,944
2023
£
95,153
8,927
(5,000)
4,464
103,544

The average number of employees during the year was 9.9, being an average of 3.4 full time equivalent (2023: 9.8, 3.2 FTE). There were no employees with emoluments above £60,000.

19

Connect in the North Notes to the accounts continued for the year ended 31 March 2024

3 Staff costs and numbers continued

Defined contribution pension scheme

Defined contribution pension scheme
Costs of the scheme to the charity for the year
4 Restricted funds
Balance b/f
£
BAFF Good Lives
-
LCF - Jimbo's Fund
3,314
Employability Hub
746
4,060		 Incoming
£
540
-
-
540		 Outgoing
£
-
3,314
746
4,060		 2024
£
4,959
Transfers
£
-
-
-
-		 2023
£
4,464
Balance c/f
£
540
-
-
540

Fund name

BAFF Good Lives LCF - Jimbo's Fund

Purpose of restriction

Towards carers expenses for the Good Lives Leaders visits and meetings.

To provide bereavement training to people with learning difficulties and family carers.

Employability Hub

To develop a website to aid people with learning difficulties in Leeds to find employment.

20

Connect in the North Notes to the accounts continued for the year ended 31 March 2024

**5 ** Tangible assets
Cost
At 1 April 2023
Additions
At 31 March 2024
Depreciation
At 1 April 2023
Charge for year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 £
8,795
-
8,795
7,480
753
8,233
562
1,315
Fixtures, fittings and
equipment		 Total
£
8,795
-
8,795
7,480
753
8,233
562
1,315

21

Connect in the North Notes to the accounts continued for the year ended 31 March 2024

6 Debtors and prepayments
Prepayments
Other debtors
7 Cash at bank and in hand
Cash at bank
Cash in hand
8 Creditors and accruals
Accruals
Taxation and social security
Other creditors		 2024
£
209
58
267
2024
£
119,732
180
119,912
2024
£
1,056
2,174
153
3,383		 2023
£
1,922
-
1,922
2023
£
133,098
180
133,278
2023
£
792
1,948
-
2,740

22

Connect in the North

Notes to the accounts continued for the year ended 31 March 2024

9 Related party transactions continued

Trustee expenses

During the year 1 trustee was paid a total of £54 in respect of travel (previous year: nil).

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Details of remuneration and benefits

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £74,871 (previous year: £78,476).

10 Operating leases

Within one year
In the second to fifth years inclusive
Over five years from the balance sheet date
Expected future minimum lease payments over the remaining life of
the lease, analysed into the period in which the commitment falls
due:		 2024
£
13,329
4,687
-
18,016		 2023
£
12,064
997
-
13,061

23

Connect in the North

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

2024
Unrestricted
funds
£
Income
Grants and donations
144,945
Contracts
-
Services provided
790
Bank interest
1,505
Total income
147,240
Expenditure
Salaries, NI and pensions
113,259
Other staff costs
485
Events and activities
310
Premises costs
17,487
Printing, stationery, post and phone
15,033
Other running costs
1,348
Insurance
2,475
IT costs
6,044
Independent examination
1,056
Office equipment
908		 2023
Unrestricted
funds
£
68,944
76,116
1,570
166
146,796
102,500
1,042
130
16,498
11,192
102
2,629
2,388
792
97		 2024
Restricted
funds
£
540
-
-
-
540
3,180
-
-
696
175
9
-
-
-
-		 2023
Restricted
funds
£
-
-
-
-
-
1,044
-
-
896
119
-
134
-
-
-		 2024
Total
funds
£
145,485
-
790
1,505
147,780
116,439
485
310
18,183
15,208
1,357
2,475
6,044
1,056
908		 2023
Total
funds
£
68,944
76,116
1,570
166
146,796
103,544
1,042
130
17,394
11,311
102
2,763
2,388
792
97

24

Connect in the North

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

Expenditure
Marketing
Depreciation
Bank charges
Subscriptions
Total expenditure
Net income / (expenditure)
Fund balances brought forward
Fund balances carried forward		 2024
Unrestricted
funds
£
138
753
120
721
160,137
(12,897)
129,715
116,818		 2023
Unrestricted
funds
£
-
1,411
120
(327)
138,574
8,222
121,493
129,715		 2024
Restricted
funds
£
-
-
-
-
4,060
(3,520)
4,060
540		 2023
Restricted
funds
£
-
-
-
1,029
3,222
(3,222)
7,282
4,060		 2024
Total
funds
£
138
753
120
721
164,197
(16,417)
133,775
117,358		 2023
Total
funds
£
-
1,411
120
702
141,796
5,000
128,775
133,775

25