2022-12-31-accounts

2022 ANNUAL REPORT LEEDS CHRISTIAN COMMUNITY TRUST Registered Charity Number: 1096860 Company Number: 4632481

A word from the Chair

As we look back on 2022 it with a sense of gratefulness and pride at the work of LCCT projects which continued to face the challenges they experience head on and deliver remarkable work. Various reports on the state of the voluntary and faith centre highlighted the perfect storm that 2022 provided for small charities; rising costs across the board, increased demand as communities battled the cost of living crisis, and increased competition for funding. It is in this context that LCCT operates and makes a difference to the lives of communities across Leeds.

It has been exciting to see new work emerging with refugees in Horsforth, young people in Bramley, ESOL languages in Harehills, and much more as the LCCT value of “Empowering & Releasing” was put into action allowing member projects to respond to needs.

The partnership with Leeds City Council and the distribution of the Household Support Fund has allowed us to reach lots of new partners and support groups across the city.

As ever there was change and we were

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Theo
Sheridan-
Watts
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also delighted to welcome two new member projects to LCCT: Pathways which offer a counselling service at an affordable rate, and Reaching for Peace which provides a safe place for those who need support with their pregnancy. I also remain grateful for the support of my fellow trustees whose wisdom and support of the work of LCCT remains hugely important. The core team has also benefited greatly by the addition of Emma Rice as a creative and enthusiastic “Information and Communications Officer” and she and the wider team continue to do a fantastic job supporting the flourishing of the projects.

The LCCT projects continue to inspire in terms of their adaptability, resilience, and commitment to the communities they serve across the city. In what remain challenging times they seek to love and bless in creative and wonderful ways. 1

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About LCCT

LCCT has been supporting small grass roots initiatives since 2003. We provide governance, financial oversight, infra structure, and development support to local initiatives looking to make a difference in Leeds. We act as an incubator providing the support small projects need to get started and then to grow and develop. Once established projects may wish to register as charities in their own right. A number of successful charities in Leeds began as part of LCCT.

We require all projects to form a steering group to be responsible for strategy and oversight of day-to-day operations. This means that the work is directed at the local level by local people, and when projects become independent, members of the steering group are well placed to become the first Board of Trustees.

Projects are required to make a financial contribution towards central costs which include accounting, insurance, and the salaries of four part time staff. For auditing purposes, the accounts of a project are dealt with as a subsection of LCCT accounts, but the finances of each project are operated as a restricted fund separate from all other cost centres and finances of LCCT.

Our Aims

To be an effective and To work together within sustainable charity hub. LCCT as a collaborative We support projects community based on enabling them to shared Christian values function well and thrive

To encourage and facilitate connectivity and participation for the common good amongst the Christian community and the wider city of Leeds

Introducing Our Trustees and Core Team

Theo Sheridan Watts Chair of Trustees

Jean-Louis Pecher Trustee

Emma Rice Information & Communications Officer

Hilary Willmer Trustee

Catherine Beaumont Operations Manager

David Paterson Project Manager

Anna Bland Trustee

Janice Brown Charity Administrator and Project Support

David Smith

Administrator

Garry Graham

Trustee

Helen Coutie Finance Officer

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LCCT PROJECTS

Network Leeds A website space for the Christian community to share events, news, jobs, and blogs. [e-mail]

Unity in Poverty Action Aims to practically assist the Christian community and the wider city of Leeds in working together to tackle poverty in Leeds [e-mail]

Leeds Lent Prayer Diary Prayer for projects around the city during Lent. [e-mail]

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LCCT PROJECTS

Gather Leeds Simply Mobilising Our aim is to gather the Mobilising all God’s saints to unite, pray, people into meaningful encourage and involvement in God’s support one another mission purposes. to transform our city. [e-mail] [e-mail]

Leeds City of Sanctuary Part of a grassroots movement to spread a culture of welcome to all in need. [e-mail]

Reaching for Peace Providing a safe place for those who need support with their pregnancy. [e-mail]

Hawa Dal

Support to people in need: victims of FGM and domestic violence, and new arrivals in the UK.

Hope for the Nations Global Day of Prayer. [e-mail]

Horsforth Chaplaincy Project An outward looking expression of the churches working together in Horsforth. [e-mail]

June Project

A week of community action in the Hyde Park area.

People of Peace Disciple making movement. Putting Luke 10 into practice. [e-mail]

Pathways Counselling for all. [e-mail]

Leeds House of Prayer A group of intercessors who pray for God’s blessings on the city of Leeds

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LCCT PROJECTS

Migrant Action

An advocacy and rights based organisation providing advocacy support, information, guidance, and direct practical assistance to "vulnerable" migrants. [e-mail]

The Hunslet Initiative Provides positive activities for children, teens and young adults across inner-south Leeds.

Sunflower ESOL Providing high quality, accessible English classes in a welcoming and friendly atmosphere. [e-mail]

Leeds Space Network Provides weekly groups, led by volunteers from churches across Leeds for young people. [e-mail]

Leeds Dads

Bringing together a diverse community of fathers for social interaction and support.

[e-mail]

Connecting Crossgates Gathering people together for good in Crossgates and East Leeds.

[e-mail]

Women Arise

To honour, empower and equip Afghan women and others to be the best they can be. [e-mail]

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Spotlight on our projects YOUTH AND FAMILIES

SPACE Network

In September 2022, SPACE launched a new group in Bramley which has had a great response with 8 regular young people attending. Alongside Beeston and Halton Moor groups - both of which have grown in numbers this year - SPACE now runs four groups in these three areas of the city through the week.

Leeds Dads

This year Leeds Dads travelled abroad after being invited to the 24th Annual Fathers and Families Coalition of America Conference in Los Angeles.

This year's theme was 'Be the Difference', and Leeds Dads founder Errol Murray spoke about his work with the group.

In summer their activities included community gardening, litter picking, and trips out. As the weather turned, they did more indoor games and craft activities, including making Christmas decorations.

The Beeston group also arranged residentials to Marrick Priory and Wales in the summer of 2022 with the families of their members. They are already planning more trips, including a day at the seaside in 2023! The residentials will include working alongside Kidz Klub Year 6s as we help them to transition to SPACE.

Along with Lee Sobo-Allen, Social Work lecturer at Leeds Becket University, they also explored Dads and Kids Bonding in the Early Years, and Dads’ Wellbeing.

The group has also been nominated for the National Diversity Award 2023 for their achievements as a grass roots community group. Winners will be announced in September 2023.

All of this is on top of their weekly online Dads Group chat, Breakfast Club, Soft Play group, and Dads and Kids Walking Group.

[e-mail] Leeds Dads Soft Play

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Spotlight on our projects EDUCATION AND TRAINING SunflowerESOL Women Arise

Sunflower ESOL holds its English classes at CATCH (Community Action To Create Hope). It works in partnership with Touchstone, LASSN, MESH (Migrant English Support Hub), and Women Arise to deliver these classes to those who may not usually be able to access them. This year Sunflower ESOL has expanded and created a gardening group. In doing so it combines the wellness that gardening gives with the learning of language.

The gardening group has proved to be successful. The people who come along enjoy use of the space at CATCH where there is a large community of goats and also plans to introduce chickens and beehives in 2023.

Since moving venues to Bridge Community Church this year, Women Arise has seen strong growth. They now run three English classes a week with three levels of ability. At these classes they offer a creche, which enables the class to be accessible to women who usually wouldn't be able to attend.

This year they have invited guests from Touchstone, Solace, and Leeds Health Awareness to run their wellness classes. They are also now working closely with the mental health support worker from Touchstone (an Afghan herself) visiting the Afghan women in the hotels in Wetherby and Garforth.

In 2023 they are hoping to offer interpretation training and leadership training to their volunteers.

Sunflower ESOL at CATCH

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Spotlight on our projects LOCALITY BASED

Horsforth Chaplaincy Project

As well as their involvement in regular annual activities such as the Horsforth Farmers Market, Good Friday Walk of Witness, Horsforth Gala, and Open the Book Assemblies, Horsforth Chaplaincy Project initiated & supported some new activities this year.

These included 'Two Years On' - a space to reflect on the two years since the COVID-19 outbreak, Jubilee Celebrations in Horsforth Park, Concert for Ukraine, and 'Perfectly Pitched' – a series of local accessible concerts.

Through the addition of two parttime workers in September, work has expanded to support and include those seeking sanctuary, and to enhance the website and communications for Horsforth Churches Together.

Connecting Crossgates

Connecting Crossgates works to connect people and support the community through volunteer opportunities, groups and activities, events and other projects.

Currently, their weekly timetable includes activities such as the Morethan Community Cafe, Craft & Chat, and Music Hour. This year, they introduced the monthly East Leeds Repair Cafe and their twice weekly Community Fridge in partnership with local churches. A recent new initiative is their monthly Bible Group for those exploring faith.

In the holidays, Connecting Crossgates offers holiday clubs, which have seen up to 200 children take part with over 50 volunteers supporting the event.

Connecting Crossgates Community Cafe

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Spotlight on our projects COUNSELLING AND ADVOCACY

Pathways

This year, Pathways joined the LCCT team with their counselling services.

Pathways offer an affordable professional counselling service to individuals who are experiencing emotional difficulties. Their support is available to anyone regardless of age, sex, gender, ethnic origin or disability, and service users may be of any faith or none.

They also have secured funding from the Benefact Trust to provide counselling to individuals who are experiencing mental health problems and who are not able to pay for their counselling.

Migrant Action

Migrant Action have launched Migration Partnership in Barnsley. Working alongside Feels Like Home, The Polish Library, and ELSH they codeliver a weekly multi-agency drop-in that offers holistic service provision for migrants in Barnsley. The Migration Partnership also serves as a positive pathway for community engagement, effective collaboration with voluntary and statutory services, and a strategic 'voice' for local influencing. Following the success of this partnership model, Migrant Action is also exploring developing similar models in other areas where there is a lack of migration support infrastructure.

They are currently collaborating with the University of Leeds (UoL) on a research project around the impact of Covid-19 on International Students.

Migrant Action has also conducted an extensive strategic thinking process enabling the organisation to envision, adapt and respond effectively to the changing migration landscape, with courage, good leadership and organisational resilience.

Migrant Action with UoL Students

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Spotlight on our projects MISSION AND INTERCESSION

Gather Leeds

Gather Leeds continues to build a unity movement and there is now a lot of interest in communities, because of the pandemic. In the autumn they held two online meetings to talk about Leeds. The main themes arising from the discussion were:

• Building relationships and trust (which takes time)

• Purpose (be outward facing for the good of the community)

• Prayer (draws people together) Locality (sense of neighbourhood)

• Communication (importance of telling stories)

Gather Leeds 2nd annual online event ‘Movement for Recovery & Change in Leeds’ was well attended, and plans are already underway to prepare for a third event.

Hope for the Nations

Hope For The Nations organises annual prayer and celebration events in Leeds to celebrate the diversity of the Church in Leeds. They aim to equip people with a better understanding of crosscultural mission through training and special events. Hope for the Nations held the Global Day of Prayer in May 2022. This involved praying for different nations abroad and nationalities here in Leeds.

There was a wonderful song and time of prayer led by Children and there was passionate prayer led by young people, especially for those nations facing oppression and/pr war.

There was also a number of prayer stalls which people could go and pray at, including Egypt, Iran, The Caribbean, Israel and the Palestinian Territories, India.

Gather Leeds meeting at St George's Church Centre

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Spotlight on our projects WELFARE PROJECTS HawaDal Unity in Poverty Action

This year, HawaDal received the Queen's Award for voluntary service for the work she does in campaigning to stop female genital mutilation and supporting women fleeing their countries due to this practice. She was presented with the award by the Lord Lieutenant of West Yorkshire. HawaDal is working towards securing funding to hold more events to spread awareness of her work and support those who need it.

This year, UPA was granted a total of £810,000 from Household Support Funds - funds allocated by the council for UPA to distribute to those who were eligible in Leeds. This included food banks, food pantries, fuel banks, and other food providers. Also included were household items: food, energy, and transport.

UPA worked with Money Buddies, the Debt Forums, Leeds City Council, and former MP John Battle to run a successful Debt Forum Conference held at the Civic Hall which focused on giving practical advice to deal with the Cost of Living Challenges.

UPA's Dave Paterson appeared on Radio Leeds in an interview with a Ukrainian woman, discussing helping refugees to settle when they move to Leeds.

Leeds Christian Community Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

The Charity is called “Leeds Christian Community Trust” which is also known as LCCT and is registered with the Charity Commission for England and Wales.

The directors and trustees submit their report and the independently examined accounts for the year ended 31 December 2022.

Directors and Trustees:	Theo Sheridan-Watts
	Hilary Wilmer MBE
	Jean-Louis Pecher
	Garry Graham
	Anna Bland	Appointed 23 June 2022
Company Secretary:	None currently appointed
Core Staff Team:	Catherine Beaumont	(Trust Manager)
	Janice Brown	(Trust Administrator)
	Helen Coutie	(Finance Officer)
	Emma Rice	(Information & Communications Officer)
	David Paterson	(UPA Project Manager)
Company Number:	04632481
Charity Number:	1096860
Website	https://lcct.org.uk/
Registered Office	St Michael’s Hall
	11 Bennett Road
	Headingley
	Leeds
	LS6 3HN
Main Bankers	CAF Bank Ltd	Unity Trust Bank plc
	25 Kings Hill Avenue	Four Brindleyplace
	Kings Hill	Birmingham
	West Malling	B1 2JB
	Kent
	ME19 4JQ
Independent Examiner:	Nigel Wyatt BSC FCA
	Wyatt & Co Chartered Accountants
	125 Main Street
	Garforth
	Leeds
	LS25 1AF

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Leeds Christian Community Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

Structure, Governance and Management

The company was incorporated on 9th January 2003. The charity is constituted as a company limited by guarantee, and is therefore governed by a memorandum and articles of association in accordance with the Companies Act 2006. The charity was registered with the Charities Commission on 4th April 2003.

Trustees A list of the Trustees who served during the year is listed on page 13. One third of the Trustees will retire by rotation each year at the AGM and put themselves forward for re-election if they wish to continue. Any potential Trustee has the opportunity to come and sit in on a meeting to see the operation. The Trustees meet at least 4 times a year to manage the charity’s affairs and in the interests of close working and transparency, members of the core staff team always attend the Trustees’ meetings.

There is an agreed process for recruiting and inducting new trustees; to maintain the Christian values and identity of LCCT, it is a requirement that trustees have an active Christian faith and the trustees seek to maintain a broad diversity by having representatives from a range of Christian denominations – on the board. (This requirement is only at board level membership is open to all that can align with and operate within the values of the Trust). After election an induction is implemented which entails meeting with existing Trustees and staff from the core team, familiarising themselves with the history, operations and financial aspects of the organisation, and possibly visiting a project of the Trust.

Members The Trust has a membership which includes individuals connected with one or more of the Trust’s member projects, other individuals in the city of Leeds who have an interest in the Trust and likeminded organisations, as well as the Trustees. All members are invited to the Annual general meeting and any other general meeting that might be held throughout the year.

Organisational structure The Trust acts as a ‘charity hub’ to enable projects to benefit from central functions and learn within a supportive network whilst growing their work on the ground. Instead of setting up its own projects, the Trust welcomes projects that have been started by an individual or group, in order to support them by providing accountancy, financial procedures, HR facilities, insurance, policies, central governance and some tailored development support. Projects can apply to be part of the Trust, but they are required to have a Steering Group in place and are responsible for generating their own funding and are required to pay a contribution towards the costs of the central support services provided. Where projects wish to become part of the Trust, they will meet with a member of the core team and a Trustee who will assess the following: whether the project fits the criteria of the Trust; whether becoming a project of the Trust is the best path for them; the effectiveness and accountability of the management structure; the capacity of the project to carry out the work; and how the project could contribute to the objects and vision of LCCT as a whole. The decision to accept the project into LCCT will be made at the following Trustees meeting and that decision will be ratified at the following AGM. The projects are called ‘member projects’ of the Trust and are given as much autonomy as possible whilst still being required to adhere to policies, procedures and regular reporting to the core team and Trustees. Responsibility for the day to day management of the projects is delegated to project staff and to their individual management structure (Steering Group) which oversees and gives direction and support to the project, within a Terms of Reference framework provided by LCCT. In addition to our member projects the trust has 3 direct work streams delivered by the core staff team.

Regular contact with the projects is maintained through core team staff, annual budget and policy meetings, link trustees and quarterly or six-monthly monitoring forms.

Core Team : The Trust Manager works closely with the trustees and leads a core staff team comprising the Trust Administrator, Information and Communications Officer, Finance Officer and UPA Project Manager. All staff work part-time hours. Remuneration is linked to the NJC payscales and agreed with the Trustees.

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Leeds Christian Community Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

Objectives and Activities

Leeds Christian Community Trust’s charitable objects are particularly within Leeds and in the U.K.

1. To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society (for the purpose of this clause ‘socially excluded’ means being excluded from society, on the grounds of social, physical, psychological and/or economic position, or as a result of discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, or sexual orientation).

2. To advance education amongst members of the community for the benefit of the community and social cohesion.

3. To advance the Christian faith for the benefit of the public.

4. Other such charitable purposes as the Trustees shall see fit.

In each case in a manner which aligns with the values of the organisation which are drawn from the Christian Faith as expressed and revealed in the Holy Scriptures.

Vision Our vision is positive change in Leeds:

Aims:

1. To be an effective and sustainable charity hub. We support projects enabling them to function well and thrive.

2.To work together within LCCT as a collaborative community based on shared Christian values 3.To encourage and facilitate connectivity and participation for the common good amongst the Christian community and the wider city of Leeds.

The collective work of the individual projects is the front-line work of our charity as a whole, and since starting in 2003 we have had the privilege of running and supporting over 60 projects, some of which have grown and gone on to become well established independent charities, such as Manuel Bravo Project, Involve Leeds and Joanna Project.

In 2022 the Trust was able to support 21 projects. Two new projects joined us: Pathways, and Reaching for Peace, no projects left the Trust during the year. Most of our project’s leaders plus some of their workers are employed by LCCT, as well as the 5 core staff team; there were 20 employees of LCCT at 31/12/22.

Public Benefit

When reviewing our aims and objectives and in planning our future activities the Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission. In particular, the Trustees consider how planned activities will contribute to the aims and objectives of the Trust.

Volunteers

There were about 300 volunteers helping within the projects of LCCT during the year.

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Leeds Christian Community Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

Achievements and performance

Our projects have raised funding to further our aims and objectives. Areas of work covered by our (currently 18) projects include:

• support to children, young people, and families

• community development

• community cohesion

• support to migrants

• services to alleviate poverty and hardship

• Christian mission and intercession.

• Counselling and advocacy

Significant funds were provided by Leeds City Council (£810,000) and the NHS (£23,000) for redistribution to in excess of 80 smaller organisations across Leeds to help alleviate poverty and provide mental health support. Other significant activities have been providing support, specifically to migrants in the county, and also to neighbourhood communities in Leeds. Regular events held by our projects reached over 6000 people and one-off events reached over a further 5000. We sold 1165 copies of the Leeds Lent Prayer Diary and our Network Leeds Website was viewed by 14,899 users.

Fundraising and Principal Funding Sources

We currently draw our funding from three main sources (grants, donations and trading) with the largest of these being grants followed by donations. This reflects the hard work of the member projects and the core team in applying to funders throughout the year as well as spending time on communications and fostering good connections which generate a significant level of donations. No specific extra expenditure was incurred in applying for grants or raising donations and no external fundraising professionals acting on our behalf were used. We recognise that the level of trading income is low in comparison so increasing this could form part of the strategy for sustainability.

The total income for the year was £434,396 (2021: 420,804). Grant income was £323,069 (73%) (2021: £308,243). Other individual/church donors amounted to £64,980 (16%) (2021: £84,865). £11,889 was transferred in from joining projects and the remainder was brought in from gift aid and other trading income.

The Statement of Financial Activities shows a net surplus for the year of £56,131 (2021: £44,837) of which £526 was unrestricted and £55,605 was restricted. The reserves stand in total at £364,083 (2021: £307,952) at 31 December 2022. Of this, £102,352 are unrestricted, and the balance of £261,731 are restricted funds. The Trustees consider the financial position of the charity to be satisfactory.

Risks & Uncertainties

Delegated responsibility and Risk

The delegation of responsibility for the day to day running of the projects creates risk for the Trustees. However, the Trustees have considered the major risks to which the company is exposed and where relevant put policies and procedures in place to mitigate those risks. Trustees have to be satisfied that there is an effective management structure in place before the Trust will accept a project as a member project of LCCT. Ownership of the project budget rests with the project steering committee; however, the project’s finances are centrally managed by the Trust’s Finance Officer who reports regularly to the Trustees. Core team staff provide on-going support and meet annually with each project about their proposed budget and capacity to continue, assisting them in making timely decisions about reduction in activities or closure where necessary. Any new types of activity have to be notified to our insurers via the Trust Administrator. A more formal Risk Register is reviewed by trustees at each of the regular governance meetings to monitor and manage major risks to the Trust.

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Leeds Christian Community Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

Plans for Future Periods

Over many years we had generous backing from two benefactors, but due to changes in circumstances and how they wished to move forward with distribution of their funds, this arrangement was phased out gradually, coming to an end in 2017. This funding covered most of our core costs and some of the project costs, and as such we recognise we have historically been overly dependent on this one source of funding.

Over the last few years as the Trust has transitioned from providing grants, office space and other support that our benefactors enabled, we have sharpened our focus to providing developmental, administrative and accounting support for projects looking to make a difference in their locality. We have also been working hard to address the core costs funding gap by;

• In order to cover core costs we have moved to a full cost recovery model for all projects who receive restricted funding and those projects relying on donation and unrestricted funding continue to contribute 10% of income

• restructuring the core team to align resources to current needs and reduce overall expenditure

• closer management of cost centres

• investing resources in researching funding sources and writing applications

The Trustees and the core team are exploring income diversification in order to cover core costs and are working to increase fundraising capacity within the projects we currently support, as well as reviewing our activities to ensure that we can help even more small and emerging projects in the city that would otherwise struggle or fail altogether for lack of structure and tailored support.

Reserves Policy

The board of trustees have felt it prudent to have a policy whereby the unrestricted funds excluding tangible fixed assets held by the company should be six months of 2023 budgeted unrestricted running costs which equates to approximately £35,000. At 31 December 2022 the unrestricted net current assets of the Trust stood at £102,352 (2021: £101,826) which is above the level required. The reserves policy will be reviewed annually.

Funds in Deficit

There were no funds in deficit at 31 December 2022

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Leeds Christian Community Trust

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 December 2022

Statement of Responsibilities of the Trustees

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 company as at the end of the financial year and of the surplus or deficit of the company for that period.

In preparing those financial statements the Trustees are required to

• Select suitable accounting policies and then apply them consistently.

• Observe the methods and principles in the Charities SORP.

• Make judgements and estimates that are reasonable and prudent.

• State whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

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

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25/09/2023
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Theo Sheridan-Watts Director and Trustee

Date: ___

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Leeds Christian Community Trust

Year Ended 31st December 2022

Independent Examiner's Report to the Trustees of Leeds Christian Community Trust

I report to the trustees on my examination of the financial statements of Leeds Christian Community Trust ('the charity') for the year ended 31 December 2022.

Responsibilities and basis of report

As the trustees of the charity, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the financial statements do not accord with those records; or

3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination: or

4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

26/09/2023 Nigel Wyatt BSC FCA Date: Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

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Leeds Christian Community Trust

Statement of Financial Activities (including income and expenditure account) Year Ended 31st December 2022

Statement of Financial Activities Year Ended 31st December 2022	(includ	ing income	and expend	iture acc	ount)
					Restated
			2022		2021
		Unrestricted	Restricted	Total	Total
		funds	funds	funds	funds
	Note	£	£	£	£
Income
Donations and legacies	2	16,667	380,968	397,635	402,322
Other trading activities	3	9,237	15,464	24,701	18,482
Investment income	4	171	-	171	-
Charitable projects transferred in	5	-	11,889	11,889	-
		──────────	──────────	──────────	──────────
Total income		26,075	408,321	434,396	420,804
		──────────	──────────	──────────	──────────
Expenditure
Expenditure on charitable activities	6, 7	25,549	352,716	378,265	375,966
		──────────	──────────	──────────	──────────
Total expenditure		25,549	352,716	378,265	375,966
		──────────	──────────	──────────	──────────
		──────────	──────────	──────────	──────────
Net (expenditure)/ income and net movement in funds		526	55,605	56,131	44,837
		──────────	──────────	──────────	──────────
Net income and net movement in funds
Total funds brought forward	15	101,826	206,126	307,952	263,115
Transfers		-	-	-	-
		──────────	──────────	──────────	──────────
Total funds carried forward		102,352	261,731	364,083	307,952
		──────────	──────────	──────────	──────────

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Leeds Christian Community Trust

Year Ended 31st December 2022

Statement of Financial Position

Statement of Financial Position
			Restated
		2022	2021
	Note	£	£
Current assets
Debtors	13	44,613	8,598
Cash at bank and in hand		340,376	303,048
		──────────	──────────
		384,989	311,646
Creditors: amounts falling due within one year	14	20,906	3,693
		──────────	──────────
Net current assets		364,083	307,952
		──────────	──────────
Total assets less current liabilities		364,083	307,952
		──────────	──────────
Net assets		364,083	307,952
		──────────	──────────
Funds of the charity
Restricted funds	15	261,731	206,126
Unrestricted funds	15	102,352	101,826
		──────────	──────────
Total charity funds		364,083	307,952
		──────────	──────────

For the year ending 31 December 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

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

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees, authorised for issue and are signed on behalf of the board by:

Theo Sheridan-Watts

Date: 25/09/2023

Trustee

21

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

1 Accounting Policies

General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is St Michaels Hall, 11 Bennett Road, Leeds, LS63HN, England.

Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

Basis of Preparation

The financial statements have been prepared on a going concern basis in accordance with Accounting and Reporting by Charities: Statement or Recommended Practise applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019) - Charities SPRT (FRS102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Companies Act 2006 and the Charites Act 2011.

Leeds Christian Community Trust meets the definition of a public benefit entity under FRS102.

Assets and liabilities are initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy note.

Going Concern

The Trustees have prepared financial projections, taking into consideration the current economic climate and its potential impact on the sources of income and planned expenditure. They have a reasonable expectation that adequate financial resources are available to enable the charity to continue in operational existence for the foreseeable future and have adequate contingency plans in the event that income streams are reduced. Consequently, the financial statements have therefore been prepared on the basis that the charity is a going concern.

22

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Judgements and key sources of estimation uncertainty

In the application of the charities 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 of the revision affects both current and future periods. There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable, and its amount can be measured reliably.

• Legacy income is recognised when receipt is probable, and entitlement is established.

• Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

23

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• Expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

• Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

• Fixtures and fittings 25% straight line

24

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

25

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Limited by guarantee

The charity is a company limited by guarantee. Every member promises, if the charity is dissolved while he, she or it remains a member or within 12 months afterwards to pay up to £1 towards the costs of dissolution and the liabilities incurred by the charity while the contributor was a member.

Agency accounting

Funds received on an agency basis for redistribution are not recognised as an asset in its accounts because the funds are not within its control. Consequently, the receipt of funds as agent is not recognised as income nor is its distribution recognised as the agent’s expenditure.

any fee receivable by a charity for acting as agent is recognised as its income. Similarly, any costs incurred by a charity in the administration of the agency arrangement are recognised as expenditure in its accounts.

26

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

2 Donations and legacies

	Unrestricted	Restricted	Total funds
	funds	funds	2022
	£	£	£
Donations
Donations	5,738	59,242	64,980
Gift aid	429	9,157	9,586
	──────────	──────────	──────────
	6,167	68,399	74,566
Grants and contract income
Grants for projects	10,500	312,569	323,069
	──────────	──────────	──────────
	10,500	312,569	323,069
	──────────	──────────	──────────
Total	16,667	380,968	397,635
	──────────	──────────	──────────
			Restated
	Unrestricted	Restricted	Total funds
	funds	funds	2021
	£	£	£
Donations
Donations	5,181	79,683	84,865
Gift aid	460	8,754	9,214
	──────────	──────────	──────────
	5,641	88,438	94,079
Grants and contract income
Grants for projects	15,256	292,987	308,243
	──────────	──────────	──────────
	15,256	292,987	308,243
	──────────	──────────	──────────
Total	20,897	381,425	402,322
	──────────	──────────	──────────

27

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

es to the Financial Statements
Grants received				Restated
	Unrestricted	Restricted	Total funds	Total funds
	funds	funds	2022	2021
	£	£	£	£
Albert Hunt Trust	-	-	-	3,000
Allen Lane Foundation	-	3,000	3,000	3,000
Arnold Clark Community Fund	-	1,000	1,000	-
Asda Foundation	-	500	500	600
Baptist Union	-	15,000	15,000	-
Barnsley Council	-	11,250	11,250	-
Barrow Cadbury Trust	-	-	-	17,413
Civic Trust	-	450	450	-
Covid-19 Job Retention Scheme	-	-	-	4,962
Community Foundations	-	17,000	17,000	-
Community Fund	-	-	-	9,978
Community Games Yorkshire Spirit Foundation	-	-	-	300
Coop Local Community Fund	-	3,529	3,529	-
FABB	-	1,000	1,000	-
Feeding Britain	-	1,000	1,000	-
Flint Family Fund Community Foundations	-	3,430	3,430	-
Harnessing the Power	-	-	-	5,000
Healthy Holidays	-	8,000	8,000	30,000
Hill Dickinson Foundation	-	-	-	1,890
Horsforth Children's Services	-	640	640	-
Hubbub Foundation	-	3,000	3,000	-
Kenton Sparks	-	-	-	5,000
Leeds Area Quaker Meeting	3,000	-	3,000	-
Leeds Asylum Seekers Support Network	-	-	-	140
Leeds City Council	-	62,200	62,200	140,530
Leeds Community Foundation	-	18,000	18,000	-
Leeds Mind	-	1,000	1,000	310
Liz & Terry Bramall Foundation	-	-	-	2,000
Metamorph Law Ltd	-	-	-	750
Near Neighbours	-	4,000	4,000	4,000
NHS Leeds CCG	-	23,000	23,000	-
Northern Rail	-	20,248	20,248	-
Paul Hamlyn Foundation	-	25,000	25,000	30,000
Pears Youth Fund Grant	-	-	-	9,900
Places for People	-	1,000	1,000	-
Justice Collaboration Centre	-	66,334	66,334	-
R E Chadwick Charitable Trust	-	500	500	-

28

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

	Unrestricted	Restricted	Total funds	Total funds
Grants received(Continued)	funds	funds	2022	2021
	£	£	£	£
Scurrah Wainwright	-	4,000	4,000	-
Sir George Martin Trust	-	-	-	4,500
Spooner Charitable Trust	-	750	750	-
Sylivia & Colin Shepherd Charitable Trust	-	500	500	-
The 29th May 1961 Charitable Trust	-	4,000	4,000	4,000
The Blue Thread	-	2,500	2,500	10,000
The Joseph Rank Trust	7,500	-	7,500	7,500
The Joseph & Mary Hiley Trust	-	200	200	-
The Mollie Croysdale Charitable Trust	-	500	500	-
The Myerscough Charitable Trust	-	-	-	500
The National Lotterty Community Fund	-	-	-	2,500
The Neighbourly Foundation	-	1,038	1,038	-
The Liz & Terry Bramall Foundation	-	4,000	4,000	-
Volition Leeds	-	-	-	2,000
Voluntary Action	-	1,500	1,500	-
Wades Charity	-	1,600	1,600	3,000
West Yorkshire Combined Author	-	-	-	3,470
University of Swansea	-	-	-	2,000
University of Leeds	-	1,900	1,900	-
	──────────	──────────	──────────	──────────
Total	10,500	312,569	323,069	308,243
	──────────	──────────	──────────	──────────

The Charity benefits greatly from the involvement and enthusiastic support of a number of volunteers, details of which are given in our annual report. In accordance with FRS 102, the economic contribution of volunteers is not recognised in the financial statements.

29

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

3 Other trading activities

	Unrestricted	Restricted	Total funds
	funds	funds	2022
	£	£	£
Rent received and other trading activities	9,237	15,081	24,318
Sales of goods, services and merchandise	-	383	383
	──────────	──────────	──────────
	9,237	15,464	24,701
	──────────	──────────	──────────
	Unrestricted	Restricted	Total funds
	funds	funds	2021
	£	£	£
Rent received and other trading activities	6,072	11,175	17,247
Sales of goods, services and merchandise	339	896	1,235
	──────────	──────────	──────────
	6,411	12,071	18,482
	──────────	──────────	──────────

4 Investment income

	Unrestricted	Restricted	Total funds
	funds	funds	2022
	£	£	£
Income from cash investments	171	-	171
	──────────	──────────	──────────
	171	-	171
	──────────	──────────	──────────
	Unrestricted	Restricted	Total funds
	funds	funds	2021
	£	£	£
Income from cash investments	-	-	-
	──────────	──────────	──────────
	-	-	-
	──────────	──────────	──────────

30

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

5 Charitable projects transferred in

	Unrestricted	Restricted	Total funds
	funds	funds	2022
	£	£	£
Charitable projects transferred in	-	11,889	11,889
	──────────	──────────	──────────
	-	11,889	11,889
	──────────	──────────	──────────
	Unrestricted	Restricted	Total funds
	funds	funds	2021
	£	£	£
Charitable projects transferred in	-	-	-
	──────────	──────────	──────────
	-	-	-
	──────────	──────────	──────────

During the year, the assets, liabilities, contractual arrangements, activities and work in progress of the following charitable projects were transferred to the charity:

	Date of	Net assets
	transfer	transferred
		£
Simply Mobilising	January 2022	4,589
Pathways	December 2022	7,300
		──────────
		11,889
		──────────

Funds of £4,589 were transferred from Simply Mobilising to Leeds Christian Community Trust.

Funds of £7,300 were transferred from Moortown Baptist Church for the Pathways activity to Leeds Christian Community Trust.

31

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

6 Expenditure on charitable activities by expenditure and fund type

	Unrestricted	Restricted	Total funds
	funds	funds	2022
	£	£	£
Bank charges	306	51	357
Office and administration costs	45	7,813	7,858
People costs	17,236	186,170	203,406
Project costs	3,087	118,473	121,560
Support costs	4,875	40,209	45,084
	──────────	──────────	──────────
	25,549	352,716	378,265
	──────────	──────────	──────────
			Restated
	Unrestricted	Restricted	Total funds
	funds	funds	2021
	£	£	£
Bank charges	336	-	336
Office and administration costs	36	5,795	5,831
People costs	15,087	158,091	173,178
Project costs	565	148,702	149,267
Support costs	18,357	28,998	47,355
	──────────	──────────	──────────
	34,381	341,586	375,966
	──────────	──────────	──────────

**7 **	Analysis of support costs
		2022	2021
		£	£
	Legal & professional fees	1,715	1,630
	Staff costs	32,761	33,671
	Project support	4,481	5,503
	Office and administrative costs	6,128	6,551
		──────────	──────────
		45,084	47,355
		──────────	──────────

32

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

8 Analysis of Income and expenditure by activity

The activities undertaken by the charity are specifically related to the differing project that operate within the organisation.

		Income	Expenditure
		2022	2022
		£	£
	None Project Activity	13,004	11,980
	City of Sanctuary	-	216
	Connecting Crossgates	50,656	58,303
	Gather Leeds	5,013	5,342
	Hope for the Nations-National Day of Prayer	257	102
	Horsforth Community Development	38,819	37,534
	Hunslet Initiative General	12,937	19,847
	June Project	-	-
	Leeds City Prayer Community	-	-
	Leeds Dads	24,851	23,604
	Leeds Space Network	18,379	19,813
	Lent Prayer Diary	2,099	2,065
	Migrant Action	113,014	66,143
	Network Leeds	10,972	11,504
	Pathways	8,603	4,570
	People of Peace	16,753	4,972
	Simply Mobilising	11,136	10,329
	Sunflower ESOL	850	1,504
	Unity In Poverty Action	101,078	97,529
	Women Arise	5,975	2,908
		──────────	──────────
		434,396	378,265
		──────────	──────────
**9 **	Independent examination fees
		2022	2021
		£	£
	Independent examination of the financial statements	1,543	1,449
		──────────	──────────
		1,543	1,449
		──────────	──────────

33

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

10 Overhead allocation by fund

The overheads incurred by Leeds Christian Community Trust are charged out to the separate projects in order to share the overheads of the organisation out against all active projects. During the year this was done by charging each project an overhead allocation of cost occurred in the year.

	2022	2021
	£	£
Connecting Crossgates	5,065	5,000
Gather Leeds	501	450
HESED @ Mayfield Farm	-	105
Hope for the Nations-National Day of Prayer	26	-
Horsforth Community Development	3,882	4,267
Hunslet Initiative General	2,500	2,500
Leeds Dads	1,250	2,000
Leeds Space Network	2,250	2,000
Lent Prayer Diary	-	84
Migrant Action	5,000	5,000
Pathways	130	-
People of Peace	1,675	196
Simply Mobilising	655	-
Sunflower ESOL	185	180
Unity In Poverty Action - General	16,500	5,000
Women Arise	590	300
	──────────	──────────
	40,209	27,082
	──────────	──────────

During the year Unity In Poverty Action (UPA) has been allocated a higher proportion of support costs compared to previous. This was due to UPA utilising more resources to administer and distribute Household Support funding on behalf of the council. The original fare share overhead allocation was £7,000 with the additional resource allocation being £9,500.

11 Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
	£	£
Wages and salaries	192,887	167,568
Social security costs	3,001	1,923
Employer contributions to pension plans	6,890	5,108
	──────────	──────────
	202,778	174,599
	──────────	──────────

34

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

The average head count of employees during the year was as follows:

	2022	2021
Average head count	20	19

The average head count of employees during the year is analysed as follows:

	2022	2021
	No.	No.
Project workers	16	15
Management and fundraisers	4	4
	──────────	──────────
	20	19
	──────────	──────────

Number of employee who received employee benefits of more than £60,000 during the year was:

	2022	2021
More than £60,000	0	0

Key Management Personnel

The charity considers its key management personnel to be the Trustees as listed in the trustee's report.

12 Trustee remuneration and expenses

The trustee's received no reimbursement for out of pocket expenses during the year (2021: £0) and no trustees were remunerated for their work as trustees (2021: £0).

13 Debtors

Debtors
	2022	2021
	£	£
Trade debtors	2,070	421
Prepayments and accrued income	42,543	8,177
	──────────	──────────
	44,613	8,598
	──────────	──────────

14 Creditors: amounts falling due within one year

	2022	2021
	£	£
Accruals and deferred income	20,906	3,693
	──────────	──────────
	20,906	3,693
	──────────	──────────

35

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

15 Analysis of charitable funds

	At 1 Jan				At 31 Dec
	2022	Income	Expenditure	Transfers	2022
	£	£	£	£	£
Unrestricted funds
General fund	44,377	13,004	(11,980)	-	45,401
Designated funds
LCCT Central	37,754	-	-	-	37,754
LICTIM - Lent Prayer Diary	1,885	2,099	(2,065)	-	1,919
Network Leeds	17,810	10,972	(11,504)	-	17,278
	──────────	──────────	──────────	──────────	──────────
Total unrestricted funds	101,826	26,075	(25,549)	-	102,352
	──────────	──────────	──────────	──────────	──────────
Restricted funds
City of Sanctuary	3,510	-	(216)	-	3,294
Connecting Crossgates	11,005	50,656	(58,303)	-	3,358
Gather Leeds	2,831	5,013	(5,342)	-	2,502
Hope for the Nations-National Day of Prayer	859	257	(102)	-	1,014
Horsforth Community Development	14,578	38,819	(37,534)	-	15,863
Hunslet Initiative General	20,469	12,937	(19,847)	-	13,559
June Project	445	-	-	-	445
Leeds City Prayer Community	642	-	-	-	642
Leeds Dads	17,316	24,851	(23,604)	-	18,563
Leeds Space Network	20,685	18,379	(19,813)	-	19,251
Migrant Action	42,369	113,014	(66,143)	-	89,240
Pathways	-	8,603	(4,570)	-	4,033
People of Peace	341	16,753	(4,972)	-	12,122
Simply Mobilising	-	11,136	(10,329)	-	807
Sunflower ESOL	717	850	(1,504)	1,000	1,063
Unity In Poverty Action -	49,967	78,078	(61,738)	1,500	67,807
Unity In Poverty Action - Leeds City Council	3,200	-	(2,606)	-	594
Unity In Poverty Action - NHS CCG Leeds	-	23,000	(20,500)	(2,500)	-
Unity In Poverty Action - Welfare Support Scheme	8,183	-	(8,183)	-	-
Unity In Poverty Action - West Yorkshire Police Commision	8,650	-	(4,502)	-	4,148
Women Arise	359	5,975	(2,908)	-	3,426
	──────────	──────────	──────────	──────────	──────────
Total restricted funds	206,126	408,321	(352,716)	-	261,731
	──────────	──────────	──────────	──────────	──────────
	──────────	──────────	──────────	──────────	──────────
Total funds	307,952	434,397	(378,265)	-	364,083
	──────────	──────────	──────────	──────────	──────────

36

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

	At 1 Jan				At 31 Dec
	2021	Income	Expenditure	Transfers	2021
	£	£	£	£	£
Unrestricted funds
General fund	43,665	15,489	(23,567)	8,790	44,377
Designated funds
LCCT Central	46,544	-	-	(8,790)	37,754
LICTIM - Lent Prayer Diary	1,885	845	(845)	-	1,885
Network Leeds	19,562	8,218	(9,969)	-	17,810
	──────────	──────────	──────────	──────────	──────────
Total unrestricted funds	111,655	24,552	(34,381)	-	101,826
	──────────	──────────	──────────	──────────	──────────
Restricted funds
City of Sanctuary	3,510	-	-	-	3,510
Connecting Crossgates	1,949	54,224	(46,478)	1,310	11,005
Gather Leeds	-	4,500	(1,669)	-	2,831
HESED @ Mayfield Farm	6,656	1,045	(5,081)	(2,620)	-
Hope for the Nations-National Day of Prayer	859	-	-	-	859
Horsforth Community Development	8,230	44,873	(38,526)	-	14,578
Hunslet Initiative General	19,716	15,783	(15,030)	-	20,469
June Project	445	-	-	-	445
Leeds City Prayer Community	642	-	-	-	642
Leeds Dads	12,354	19,794	(14,832)	-	17,316
Leeds Space Network	17,447	14,323	(12,394)	1,310	20,685
Migrant Action	18,840	70,223	(46,694)	-	42,369
People of Peace	540	1,963	(2,162)	-	341
Sunflower ESOL	2,769	-	(2,052)	-	717
Unity In Poverty Action - Leeds City Council	8,600	96,000	(101,400)	-	3,200
Unity In Poverty Action - West
Yorkshire Police Commission	8,900	-	(250)	-	8,650
Welfare Support Scheme
Unity In Poverty Action -	26,962	65,524	(42,518)	-	49,967
Unity In Poverty Action - Welfare Support Scheme	8,483	7,000	(7,300)	-	8,183
Women Arise	4,557	3,000	(7,198)	-	359
	──────────	──────────	──────────	──────────	──────────
Total restricted funds	151,459	398,251	(343,586)	-	206,126
	──────────	──────────	──────────	──────────	──────────
	──────────	──────────	──────────	──────────	──────────
Total funds	263,115	422,803	(377,967)	-	307,952
	──────────	──────────	──────────	──────────	──────────

37

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Fund Descriptions

Hesed @ Mayfield Farm

Mayfield Farm in Seacroft promoted well-being and community cohesion, building relationships that helped people come out of isolation. Activities included a monthly cafe, film showings, craft sessions etc. including the Men's Shed where local men meet.

Horsforth Community Development

Based in the locality of Horsforth, the project works with young people transitioning to high school, working with 40 young people last year and running over 50 assemblies. The project also runs the local farmers' market which has a footfall of 750.

Hunslet Initiative

This project provides activities for children, teens and young adults across inner South Leeds. They run after school clubs, sports activities and one to one mentoring.

Leeds Dads

Leeds Dads is a voluntary organisation that brings together a diverse community of fathers for social interaction and support. We host playgroups for dads and kids, organise social events for dads and families, and provide information and expert parenting support. Leeds Dads is unique in our key aim of supporting fathers to actively engage with their children, and build lasting relationships.

Leeds Space Network

Leeds Space Network is a network of youth groups across some of Leeds' inner city estates. Run by volunteers from across a wide spectrum of churches, Space seeks to build relationships with young people and their families to help to transform whole communities with the love of God.

Migration Action

An advocacy and migrant rights based organisation that exists to challenge the structures that create a hostile environment for vulnerable migrants.

Pathways

Pathways offers an affordable professional counselling service to individuals who are experiencing emotional difficulties.

Simply Mobilising

Simply Mobilising UK is part of a global movement mobilising all God's people to live a life on mission with God. From our UK office in Harehills, we offer various courses to raise awareness and equip Christians in the UK to engage cross-culturally with the different peoples of the world both here and abroad.

38

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Unity In Poverty Action Welfare Support Scheme

Supported to a large extent by Leeds City Council, the Welfare Support Scheme looks largely at issues such as addiction and mental health, homelessness and prison release.

Unity In Poverty Action General

The main sources of Income are one-off grants from a number of charitable Trusts together with donations by individuals and Churches.

Unity In Poverty Action - West Yorkshire Police Commission Grant awarded from West Yorkshire Police and Crime Commissioner for distribution to the West Yorkshire Food Poverty Network.

Women Arise

We are a project that supports women from immigrant backgrounds through providing weekly ES0L sessions on topics appropriate to building up and equipping women.

16 Analysis of net assets between funds

	Unrestricted	Restricted	Total funds
	Funds	funds	2022
	£	£	£
Tangible fixed assets	-	-	-
Current assets	123,258	261,731	384,989
Creditors less than 1 year	(20,906)	-	(20,906)
	──────────	──────────	──────────
	102,352	261,731	364,083
	──────────	──────────	──────────
	Unrestricted	Restricted	Total funds
	funds	funds	2021
	£	£	£
Tangible fixed assets	-	-	-
Current assets	105,520	206,126	311,646
Creditors less than 1 year	(3,693)	-	(3,693)
	──────────	──────────	──────────
	101,826	206,126	307,952
	──────────	──────────	──────────

17 Related party transactions

There were no related party transactions during the year (2021: £0).

39

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

18 Agency accounting

in 2021 Leeds Christian Community Trust entered an agreement with the Leeds City Council through one of the Charity's projects Unity Poverty Action, to distribute funding from the Council to other front line organisation's across the city as part of a central Government initiative called the Household Support Fund.

The purpose of the Government's Household Support Fund was to provide support to households, particularly those including children and pensioners, who would otherwise struggle to buy food or pay essential utility bills or meet other essential living costs or housing costs (in exceptional cases of genuine emergency) to help them with significantly rising living costs.

It was arranged that Unity Poverty Action would distribute the funding to a number of Council approved organisation to be spent inline with the purpose of the Household Support Fund.

In line with the Charities SORP FRS102 the funding received for distribution has been accounted for on an Agency Accounting basis following section 19 of the Charities SORP. The funds received by Leeds Community Trust as an agent are not recognised as an asset within the accounts because the funds are not within its control. Consequently, the receipt of funds as agent are not recognised as income nor is its distribution recognised as the agent’s expenditure.

The only income recognised by Leeds Christian Community Trust is the agreed contribution from the funding to cover the administration cost and time of distributing the funds on an agency basis.

From 2021 three rounds of funding have been received for distribution. These include the 2021 Winter Household Support Fund, the 2022 Summer Household Support Fund and the 2022 Winter Household Support Fund.

At the year end £158,207 (2021:133,500) of funding was held in Leeds Christian Community Trust's bank account for distribution. This amount is not disclosed with the Charity's Cash at bank balance at the year end due to not having control over these funds.

Agency accounting funds received and distributed

	2022	2021
	£	£
Funds received
2021 Winter Household Support Fund	-	150,000
2022 Winter Household Support Fund	490,000	-
2022 Summer Household Support Fund	320,000	-
	──────────	──────────
	810,000	150,000
Funds distributed
2021 Winter Household Support Fund	(132,653)	(12,500)
2022 Winter Household Support Fund	(325,140)	-
2022 Summer Household Support Fund	(315,000)	-
	──────────	──────────
	(772,793)	(12,500)

40

Leeds Christian Community Trust

Year Ended 31st December 2022

Notes to the Financial Statements

Agency accounting movement on received and distributed funds

	At 1 Jan	Funds	Funds	Agency Cost	At 31 Dec
	2022	Received	Distributed	Contribution	2022
	£	£	£	£	£
2021 Winter Household Support Fund	133,500	-	(132,653)	-	847
2022 Winter Household Support Fund	-	490,000	(325,140)	(7,500)	157,360
2022 Summer Household Support Fund	-	320,000	(315,000)	(5,000)	-
	──────────	──────────	──────────	──────────	──────────
Total	133,500	810,000	(772,793)	(12,500)	158,207
	──────────	──────────	──────────	──────────	──────────
	At 1 Jan	Funds	Funds	Agency Cost	At 31 Dec
	2021	Received	Distributed	Contribution	2021
	£	£	£	£	£
2021 Winter Household Support	-	150,000	(12,500)	(4,000)	133,500
	──────────	──────────	──────────	──────────	──────────
Total	-	150,000	(12,500)	(4,000)	133,500
	──────────	──────────	──────────	──────────	──────────

19 Prior period adjustment

During the year it was concluded that the funds received from Leeds City Council as part of the Household Support Fund met the criteria for Agency Accounting outlined in section 19 of the Charities SORP.

Due to this, a prior period adjustment was has taken place on the 2021 comparative figures removing the funds received, distributed and carried forward balance for distribution from the 2021 Winter Household Support fund that was originally recognised in the accounts.

The adjustment carried out was as follows:

• 1) Removal of £146,000 of restricted income from the Unity In Poverty Action - Leeds City Council restricted fund.

• 2) Removal of £12,500 of restricted expenditure from the Unity In Poverty Action - Leeds City Council restricted fund.

• 3) Removal of £133,500 from the closing cash at bank balance held on the Statement of Financial Position at the year end.

	Original	Restated
	£	£
Donations and legacies	550,322	402,322
Expenditure on charitable activities	390,467	375,966
Closing restricted funds balance	339,625	206,126
Closing total funds balance	441,450	307,952
Cash at bank and in hand	436,546	303,048

41

LEEDS CHRISTIAN COMMUNITY TRUST

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

SUPPLEMENTARY INFORMATION FOR THE TRUSTEES

THE ATTACHED INFORMATION DOES NOT FORM PART OF THE AUDITED STATUTORY ACCOUNTS

42

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

General Fund Income Donations Gift Aid Grant Income Income from trading/bank interest Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 1,908 222 10,500 374 - 13,004 - 234 - - - 11,746 - (11,980) 1,024 - 44,377 - 44,377 45,401 - 45,401	2021 2021 £ £ 2,690 240 12,500 59 - 15,489 - 192 - - - 23,375 - (23,567) (8,078) 8,790 43,664 - 43,664 44,377 - 44,377

43

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

LCCT Central Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - - - - - 37,754 - 37,754 37,754 - 37,754	2021 2021 £ £ - - - - - - - - - - - - - - - (8,790) 46,544 - 46,544 37,754 - 37,754

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

LICTIM- Lent Prayer Diary Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 2,099 - - - - 2,099 - - 43 1,271 751 - - (2,065) 34 - 1,885 - 1,885 1,919 - 1,919	2021 2021 £ £ 545 - - 300 - 845 - - - 760 - 84 - (845) - - 1,885 1,885 1,885 - 1,885

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Network Leeds Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 1,730 208 - 9,034 - 10,972 - 72 - 15,965 2,336 (6,869) - (11,504) (532) - 17,810 - 17,810 17,278 - 17,278	2021 2021 £ £ 1,946 220 - 6,052 - 8,218 - 144 36 14,326 565 (5,102) - (9,969) (1,751) - 19,562 - 19,562 17,810 - 17,810

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

City of Sanctuary Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - 216 - - (216) (216) - - 3,510 3,510 - 3,294 3,294	2021 2021 £ £ - - - - - - - - - - - - - - - - - 3,510 3,510 - 3,510 3,510

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Connecting Crossgates Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 6,383 2,044 42,089 140 - 50,656 - - 210 42,780 10,248 5,065 - (58,303) (7,647) - - 11,005 11,005 - 3,358 3,358	2021 2021 £ £ 9,324 1,104 42,900 896 - 54,224 - - 99 33,599 7,781 5,000 - (46,478) 7,746 1,310 - 1,949 1,949 - 11,005 11,005

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Gather Leeds Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 4,850 163 - - - 5,013 - - - 4,752 89 501 - (5,342) (329) - - 2,831 2,831 - 2,502 2,502	2021 2021 £ £ 4,500 - - - - 4,500 - - - 1,200 19 450 - (1,669) 2,831 - - - - - 2,831 2,831

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Hope for the Nations- National Day of Prayer Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 206 51 - - - 257 - - - - 76 26 - (102) 155 - - 859 859 - 1,014 1,014	2021 2021 £ £ - - - - - - - - - - - - - - - - - 859 859 - 859 859

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Horsforth Chaplaincy Project (formerly Horsforth Community Development) Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 26,199 4,520 640 7,460 - 38,819 - - 812 31,609 1,231 3,882 - (37,534) 1,285 - - 14,578 14,578 - 15,863 15,863	2021 2021 £ £ 26,859 4,634 2,206 11,175 - 44,873 - - 1,287 31,895 1,077 4,267 - (38,526) 6,347 - - 8,230 8,230 - 14,578 14,578

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Hunslet Initiative Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 507 - 12,430 - - 12,937 - - 339 12,666 4,342 2,500 - (19,847) (6,910) - - 20,469 20,469 - 13,559 13,559	2021 2021 £ £ 120 8 15,656 - - 15,783 - - - 12,174 356 2,500 - (15,030) 753 - - 19,716 19,716 - 20,469 20,469

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

June Project Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - - - - - - 445 445 - 445 445	2021 2021 £ £ - - - - - - - - - - - - - - - - - 445 445 - 445 445

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Leeds City Prayer Community Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - - - - - - 642 642 - 642 642	2021 2021 £ £ - - - - - - - - - - - - - - - - - 642 642 - 642 642

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Leeds Dads Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 514 15 24,053 269 - 24,851 - - - 7,875 14,479 1,250 - (23,604) 1,247 - - 17,316 17,316 - 18,563 18,563	2021 2021 £ £ 302 14 19,478 - - 19,794 - - - 7,309 5,523 2,000 - (14,832) 4,962 - - 12,354 12,354 - 17,316 17,316

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Leeds Space Network Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 2,905 83 14,373 1,018 - 18,379 - - 425 14,280 2,858 2,250 - (19,813) (1,434) - - 20,685 20,685 - 19,251 19,251	2021 2021 £ £ 5,499 73 8,750 - - 14,323 - - 488 8,474 1,433 2,000 - (12,394) 1,928 1,310 - 17,447 17,447 - 20,685 20,685

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Migrant Action Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 2,401 629 109,984 - - 113,014 - - 1,453 32,993 26,697 5,000 - (66,143) 46,871 - - 42,369 42,369 - 89,240 89,240	2021 2021 £ £ 6,328 1,482 62,413 - - 70,223 - - 1,046 25,989 14,658 5,000 - (46,694) 23,529 - - 18,840 18,840 - 42,369 42,369

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Pathways Income Donations Gift Aid Grant Income Income from events/trading Balance transfer TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - 1,303 7,300 8,603 - - - - 4,440 130 - (4,570) 4,033 - - - - - 4,033 4,033	2021 2021 £ £ - - - - - - - - - - - - - - - - - - - - - -

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

People of Peace Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 1,750 3 15,000 - - 16,753 - - 144 2,687 466 1,675 - (4,972) 11,781 - - 341 341 - 12,122 12,122	2021 2021 £ £ 1,963 - - - - 1,963 - - - 1,845 121 196 - (2,162) (199) - - 540 540 - 341 341

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Pathways Income Donations Gift Aid Grant Income Income from events/trading Balance transfer TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 3,299 624 - 2,624 4,589 11,136 - 51 1,788 5,164 2,671 655 - (10,329) 807 - - - - - 807 807	2021 2021 £ £ - - - - - - - - - - - - - - - - - - - - - -

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Sunflower ESOL Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 100 - 750 - - 850 - - 42 900 377 185 - (1,504) (654) 1,000 - 717 717 - 1,063 1,063	2021 2021 £ £ - - - - - - - - 6 1,723 144 180 - (2,052) (2,052) - - 2,769 2,769 - 717 717

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Unity in Poverty Action- General Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 9,727 951 64,750 2,650 - 78,078 - - 2,554 29,883 6,801 16,500 6,000 (61,738) 16,340 1,500 - 49,967 49,967 - 67,807 67,807	2021 2021 £ £ 23,929 1,255 40,340 - - 65,524 - - 2,682 28,358 6,478 5,000 - (42,518) 23,005 - - 26,962 26,962 - 49,967 49,967

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Unity In Poverty Action- Leeds City Council Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - 2,606 (2,606) (2,606) - - 3,200 3,200 - 594 594	2021 2021 £ £ - - 96,000 - - 96,000 - - - - - 2,000 99,400 (101,400) (5,400) - - 8,600 8,600 - 3,200 3,200

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Unity in Poverty Action- NHS CCG Leeds Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - 23,000 - - 23,000 - - - - - - 20,500 (20,500) 2,500 (2,500) - - - - - -	2021 2021 £ £ - - - - - - - - - - - - - - - - - - - - - -

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Unity In Poverty Action- Welfare Support Scheme Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - 8,183 (8,183) (8,183) - - 8,183 8,183 - 0 0	2021 2021 £ £ - - 7,000 - - 7,000 - - - - - - 7,300 (7,300) (300) - - 8,483 8,483 - 8,183 8,183

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Unity In Poverty Action- West Yorkshire Police Commission Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - 4,502 (4,502) (4,502) - - 8,650 8,650 - 4,148 4,148	2021 2021 £ £ - - - - - - - - - - - - 250 (250) (250) - - 8,900 8,900 - 8,650 8,650

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Women Arise Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 400 75 5,500 - - 5,975 - - 43 581 1,694 590 - (2,908) 3,067 - - 359 359 - 3,426 3,426 3,425.57	2021 2021 £ £ - - 3,000 - - 3,000 - - 187 5,168 1,543 300 - (7,198) (4,198) - - 4,557 4,557 - 359 359

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

HESED @ Mayfield Farm Income Donations Gift Aid Grant Income Income from events/trading Investment income TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ - - - - - - - - - - - - - - - - - - - - - -	2021 2021 £ £ 860 185 - - - 1,045 - - - 2,357 2,620 105 - (5,081) (4,036) (2,620) - 6,656 6,656 - - -

INCOME AND EXPENDITURE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2022

Total Funds Income Donations Gift Aid Grant Income Income from events/trading/bank interest Balance transfer TOTAL INCOME Expenditure Fundraising costs Bank charges Office & Admin People Costs Project Costs Support Costs Grants payable TOTAL EXPENDITURE (Deficit)/Surplus for the year Funds transferred Unrestricted fund opening balance Restricted fund opening balance Unrestricted fund balance 31 December 2022 Restricted fund balance 31 December 2022 Total funds 31 December 2022	2022 2022 £ £ 64,979 9,588 323,069 24,872 11,889 434,397 - 357 7,853 203,406 79,772 45,086 41,791 (378,265) 56,132 - 101,826 206,125 307,951 102,352 261,731 364,083	2021 2021 £ £ 84,865 9,214 310,243 18,482 - 422,804 - 336 5,831 175,178 42,317 47,355 106,950 (377,966) 44,837 (0) 111,655 151,459 263,114 101,826 206,125 307,951