## St Luke's Community and Regeneration Enterprises
Charity number 1097720
A company limited by guarantee number 04667244
Annual Report and Financial Statements
for the year ended 31 March 2023
St Luke's Community and Regeneration Enterprises
Annual Report and Financial Statements for the year ended 31 March 2023
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 8|
|Examiner's report|9|
|Statement of financial activities|10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the accounts|13 to 22|
**Prepared by West Yorkshire Community Accountancy Service CIO**
1
## St Luke's Community and Regeneration Enterprises
## Trustees' report for the year ended 31 March 2023
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates**
**Name Position Dates** Alistair Kaye Chair Susan Richardson Matthew Pearson Phillip Smith **Charity number** 1097720 Registered in England and Wales **Company number** 04667244 Registered in England and Wales
## **Registered and principal address**
## **Bankers**
Beeston Hill United Free Church HSBC Bank Plc Malvern Road City Branch Leeds 33 Park Row LS11 8PD Leeds LS1 1LD
## **Independent examiner**
Simon Bostrom FCIE
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 17 February 2003. It is governed by a memorandum and articles of association as amended on 20 May 2003 and 24 May 2017. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
The charity has a board of trustees who meet every 2 months and are responsible for the strategic direction and policy of the charity. The day to day work of the charity is organised by paid employees who manage the projects and co-ordinate the activities of the staff.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## St Luke's Community and Regeneration Enterprises
## Trustees' report (continued) for the year ended 31 March 2023
## **Trustee Recruitment, Induction and Training**
The charity ensures that it engages effectively with the community it serves, responds equitably to the needs of its users, and increases its own accountability and wider public confidence in its work by ensuring that the mix of trustees reflects the local area and includes people from varied minority groups. If representation on the board does not reflect the areas of need, active recruitment to redress this balance will be carried out. Whenever a trustee departs a skills audit of the board will is done. Efforts at recruiting a replacement will take account of the skills audit and of the skills being lost by the departure. Consideration will also be given to any specific roles or duties that the individual leaving the board was undertaking. Trustees are voted in at the AGM.
Prospective trustees are given information to read about the activities of the charity and encouraged to meet with the Chief Executive Officer to gain insight into the responsibilities of being a trustee. New trustees are offered training in line with the charities aims and objectives as well as training in trustee responsibilities and roles. New trustees will also be encouraged to spend time in projects and with staff to gain greater insight into the organisation.
## **Pay Policy for Senior Staff**
Remuneration of senior staff is reviewed annually by the board of trustees and paid in accordance with average earnings of other organisations delivering similar activities of a similar size in the voluntary sector.
## **Objectives and activities**
## **The charity's objects**
The promotion for the public benefit of urban and rural regeneration in areas of social and economic deprivation and in particular in Leeds 11 by all or any of the following means:
(a) the relief of unemployment in such ways as may be thought fit, including assistance to find employment;
(b) the advancement of education, training, or retraining, particularly among unemployed people, and providing unemployed people with work experience;
(c) the provision of technical assistance, or business advice or consultancy in order to provide training and employment opportunities for unemployed people in cases of financial or other charitable need through help: (i) in setting up their own business, or (ii) to existing businesses;
(d) the preservation of buildings or sites of historic or architectural importance;
(e) the provision or assistance in the provision of recreational facilities for the public at large and/or those who, by reasons of their youth, age, infirmity or disablement, poverty or social and economic circumstances, have need of such facilities;
(f) such other means as may from time to time be determined subject to the prior consent of the Charity Commissioners for England and Wales.
To develop the capacity and skills of the members of the socially and economically disadvantaged community of Leeds 11 in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.
## **The charity's main activities**
Providing a varied youth programme to support vulnerable girls (The Shine Project) and vulnerable boys (The Rise Project) living in inner South Leeds. Operating a large charity shop and furniture warehouse to provide affordable goods and also local employment, training, ESOL classes and supported volunteering as well as the additional benefits of diverting goods from landfill. Community development projects designed to meet emerging community needs, enabling start up projects, supporting health campaigns and support for local community events.
3
## St Luke's Community and Regeneration Enterprises
## Trustees' report (continued) for the year ended 31 March 2023
## **Public benefit statement**
The trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities, in particular, consider how planned activities will contribute to the objectives they have set.
## **Achievements and performance**
4
## St Luke's Community and Regeneration Enterprises
## Trustees' report (continued) for the year ended 31 March 2023
## **Achievements and performance continued**
5
## St Luke's Community and Regeneration Enterprises
## Trustees' report (continued) for the year ended 31 March 2023
## **Achievements and performance continued**
As the trustees of St Luke’s CARES, we are proud to present our report for 2022/23 accounts on the activities and performance of the charity during the year. We have been impressed with how the charity has managed the maternity leave of the CEO who has now returned to work (2023) and in particular the efficient and effective work of the senior leadership team and interim CEOs who have not only stewarded the charity well during the year but developed new ideas and identified new funding streams and relationships. During the year, St Luke’s CARES continued to deliver The Shine Project, RISE, First Steps, ABCD work and deliver a brilliant service at the Dewsbury Road charity shop.
The Shine and RISE projects have continued to thrive this year, delivering a wide variety of positive activities, working with at risk young people, supporting wellbeing and positive mental health. Throughout the week work takes place in the community through outreach, youth clubs and sports sessions, in and out of school one to one mentoring and courses and complex needs support work. Both projects have offered a successful school holiday provision for young people on free school meals through Healthy Holidays funding. We have continued in our collaborative work through our ‘Better Together’ project helping to tackle social inequalities with other local charities; Health for All, Holbeck Together, and Asha Neighbourhood project. The charity continues to see a great need for youth provision in inner south Leeds and is proud of the excellent service and space both The Shine Project and RISE provide for young people and the opportunities we’re able to give them.
The charity shop has continued to go from strength to strength after a challenging time during the pandemic, sales are heading back to pre-pandemic figures which has been heartening particularly given the changing climate we find ourselves in with cost of living and selling and swapping on social media become more prevalent. We received funding through the Social Enterprise Support Fund which was vital to helping the charity shop recover post pandemic and allowed us to utilise our van with an extra driver to take on more collections and house clearances to meet the demand for furniture in the shop. We continue to have a brilliant diverse pool of volunteers who add so much value to the charity. The First Steps retail and warehouse training programme is at the heart of the charity shop and we have had a really successful year with people taking part and completing the course, many continuing to volunteer or go onto different training. Our ESOL courses again continue to be very popular and a valuable offer to the local community. The Beeston Community Cinema project has been a great success providing opportunities to discover the heritage of our local area and provide free spaces for the community to come together.
Our ABCD workers continue in their outreach work throughout the community, making the plans and ideas of local people become reality. The women’s basketball team, free school uniform swaps and local park development work being some of the highlights we have celebrated this year. We see this work as such a valuable part of the whole St Luke’s picture as our workers develop grassroots relationships on the ground and are able to feed back about project and development opportunities.
Partnerships are vital to our work as a charity and we have partnered and engaged with a wide variety of local organisations, businesses, schools, the local authority and community groups to ensure our work reaches all the people it can and provides the best offer for local people.
St Luke’s CARES continues to be a Real Living Wage Employer, offering this to our employees at this vital time to provide greater security and stability during these difficult times. As a charity we also implemented a flat rate cost of living increase, ensuring staff members on lower wages received the greatest benefit. We have also been able to support our beneficiaries with basic needs e.g. fuel payments, household items and food through various funding pots as the cost of living crisis continues to hit communities like ours the hardest.
6
## St Luke's Community and Regeneration Enterprises
## Trustees' report (continued) for the year ended 31 March 2023
## **Achievements and performance continued**
Overall we continue to be impressed by the dedication and commitment of the staff team to the people and communities they work with and we look forward with anticipation the what the next year brings as the charity seeks to support, empower and facilitate change in inner south Leeds. We are committed to ensuring our charity remains sustainable and well governed and as such are actively recruiting to grow our governing board in 2023/24 particularly with an aim to be more representative of the diverse community we serve.
## **Plans for future periods**
- l Continue to develop and build the Shine and Rise Projects
- l Continue to deliver and develop the First Steps Project reaching all areas of our community
- l Recruit new members to the trustee board to reflect the community with serve.
- l Continue to be proactive in searching for new funds relative to the charities aims and objectives
- l Respond to the communities needs as a result of the current difficult situation in the cost-of-living
- l Ensure the charities financial resilience crisis, in line with the charities aims and objectives
- l Continue to build good working relationships with other community groups
- l Ensure the charities financial resilience through accessing government grants and schemes
## **Financial review**
The net income for the year was £3,937, including net expenditure of £40,363 on unrestricted funds and net income of £44,300 on restricted funds.
## **Reserves policy**
The charity’s policy is to hold unrestricted reserves of between 3 to 6 months future budgeted expenditure. On the basis of planned expenditure of approximately £520,000 that would equate to between £130,000 and £260,000.
The purpose of holding reserves is to enable the smooth running of the charity and to enable an orderly winding up should the charity need to close.
The charity's total reserves were £233,438, of which £149,761 relates to restricted funds. Within the remaining funds, £5,146 was the value of tangible fixed assets. This leaves a balance of £78,531 free reserves. However, this is after accounting for long term liabilities of £22,161. This is a loan which is repayable over the next 3 years. Adjusting for that would make our effective working capital £100,692.
Whilst the total free reserves figure is a little below the lower limit of the policy, the trustees are confident that position is improving in the current year.
7
## St Luke's Community and Regeneration Enterprises Trustees' report (continued) for the year ended 31 March 2023
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Approved by the board of trustees on …………..……...…….
Signed: ………………..…………. (Trustee)
Name: ……………..…..………….
8
## St Luke's Community and Regeneration Enterprises
## Independent examiner's report to the trustees of St Luke's Community and Regeneration Enterprises
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2023, which are set out on pages 10 to 22.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the charitable company's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a fellow of ACIE 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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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 accounts 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.
Signed: …………………………………… Name: Simon Bostrom FCIE
Date: …………………….
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
9
## St Luke's Community and Regeneration Enterprises
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2023
|Notes
2023
Unrestricted
funds
£
**Income from:**
Donations and legacies
1,743
Charitable activities
(2)
1,416
Other trading activities
(3)
239,520
Other income
1,782
Bank interest
205
**Total income**
244,666
**Expenditure on:**
Raising funds
(4)
213,360
Charitable activities
(5)
75,157
**Total expenditure**
288,517
Net gains/(losses) on investments
225
**Net income / (expenditure)**
(43,626)
**Fund balances brought forward**
124,040
**Fund balances carried forward**
(6)
83,677|2023
Restricted
funds
£
500
325,164
-
134
-
325,798
3,508
274,727
278,235
-
47,563
105,461
149,761|2023
Total
funds
£
2,243
326,580
239,520
1,916
205
570,464
216,868
349,884
566,752
225
3,937
229,501
233,438|2022
Total
funds
£
15,433
237,231
240,139
201
-
493,004
193,395
366,681
560,076
5,789
(61,283)
290,784
229,501|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
10
## St Luke's Community and Regeneration Enterprises
## Balance sheet
|as at 31 March 2023
2023
Unrestricted
£
**Fixed assets**
Tangible assets
(7)
5,146
Investments
(8)
100,367
**Total fixed assets**
105,513
**Current assets**
Debtors and prepayments
(9)
2,556
Cash at bank and in hand
(10)
10,690
**Total current assets**
13,246
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(11)
12,921
**Total current liabilities**
12,921
**Net current assets / (liabilities)**
325
**Total assets less current liabilities**
105,838
**Creditors: amounts falling due after one year**
(12)
22,161
**Net assets**
83,677
**Funds**
Unrestricted funds
83,677
Restricted funds
-
**Total funds**
83,677|2023
Restricted
£
-
-
-
6,748
143,013
149,761
-
-
149,761
149,761
-
149,761
-
149,761
149,761|2023
Total
£
5,146
100,367
105,513
9,304
153,703
163,007
12,921
12,921
150,086
255,599
22,161
233,438
83,677
149,761
233,438|2022
Total
£
3,719
100,142
103,861
21,316
154,681
175,997
18,365
18,365
157,632
261,493
31,992
229,501
124,040
105,461
229,501|
|---|---|---|---|
For the year ending 31 March 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on …………..……...…….
Signed: ……………...………….…. (Trustee)
Name: ……………..…..………….
11
## St Luke's Community and Regeneration Enterprises
## Statement of cash flows
for the year ended 31 March 2023
|**Cash flows from operating activities:**
**Net cash provided by (used in) operating activities**
**Cash flows from investing activities:**
Dividends and interest
Proceeds from sale of investments
Purchase of investments
Purchase of tangible fixed assets (excluding donated assets)
**Net cash provided by (used in) investing activities**
**Cash flows from financing activities:**
Repayments on borrowing
Cash inflows from new borrowing
**Net cash provided by (used in) financing activities**
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
**Cash and cash equivalents at the end of the reporting period**
Adjustments for:
Depreciation charges
Dividends, interest and revaluations
Interest payable on loan finance
(Increase) / decrease in debtors
Increase / (decrease) in creditors
**Net cash provided by (used in) operating activities**
**Analysis of cash and cash equivalents**
Notice deposits (less than 30 days)
**Total cash and cash equivalents**
**Reconciliation of net movement in funds to net cash flow**
**from operating activities**
Net movement in funds for the reporting period (as per the
statement of financial activities)
Cash in hand|2023
£
14,589
205
-
-
(5,124)
(4,919)
(10,648)
-
(10,648)
(978)
154,681
153,703
2023
£
3,937
3,697
(430)
943
12,012
(5,570)
14,589
2023
£
1,896
151,807
153,703|2022
£
(53,782)
-
-
-
-
-
(8,874)
-
(8,874)
(62,656)
217,337
154,681
2022
£
(61,283)
2,261
(5,789)
968
4,880
5,181
(53,782)
2022
£
134
154,547
154,681|
|---|---|---|
12
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts
for the year ended 31 March 2023
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Donated goods for resale are valued at the amount actually realised upon their sale.
Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.
## **Investments**
Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Tangible fixed assets**
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Computer equipment: over 3 years Motor vehicles: over 4 years Other equipment: over 5 years
13
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts
for the year ended 31 March 2023
## **1 Accounting policies continued**
## **Pensions**
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Endowment funds represent those assets which must be held permanently by the charity, principally investments. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income unless restrictions have been imposed by the donor. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
14
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts continued
## for the year ended 31 March 2023
|**2 Charitable activities income**
**Grants:**
Bartlett Group
BBC Children In Need Fund (CIN)
Better Together
First Steps
George Martin Trust
Jimbo's Fund
Leeds City Council (LCC)
Leeds Community Foundation (LCF)
Metis Trust
National Lottery Community Fund (NLCF)
Oakland Group
Safer Communities
School for Social Entrepeneurs
Street Games UK
The Leigh Trust
UK Youth Fund
Volition
Wades Charity
Cyclists Club UK
Health for All
HMRC Job Retention Scheme
Leeds Older Peoples Forum
West Yorkshire Combined Authority (WYCA)
Shine Nail Bar Collective agent funds
**Fees:**
Community work fee income
Youth work fee income
**3 Other trading activities**
Charity shop sales
LCC Covid grants
LCC Kickstart funding
Minibus hire
Room and equipment hire|2023
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,416
1,416
2023
Unrestricted
funds
£
234,178
-
-
5,130
212
239,520|2023
Restricted
funds
£
10,000
33,385
13,405
66,315
3,000
11,997
52,217
24,341
1,500
19,650
1,787
4,368
38,000
19,936
2,000
15,000
3,000
4,500
-
-
-
-
-
763
-
-
325,164
2023
Restricted
funds
£
-
-
-
-
-
-|2023
Total
funds
£
10,000
33,385
13,405
66,315
3,000
11,997
52,217
24,341
1,500
19,650
1,787
4,368
38,000
19,936
2,000
15,000
3,000
4,500
-
-
-
-
-
763
-
1,416
326,580
2023
Total
funds
£
234,178
-
-
5,130
212
239,520|2022
Total
funds
£
-
25,036
-
-
-
-
66,600
21,000
-
100,270
-
-
-
3,000
-
-
-
-
2,416
3,275
1,545
1,423
11,768
-
128
770
237,231
2022
Total
funds
£
185,689
37,014
10,930
6,476
30
240,139|
|---|---|---|---|---|
15
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts continued
## for the year ended 31 March 2023
|**4 Raising funds**
Staffing
Office and administration
Premises costs
PAT testing and DBS checks
Project activities
Phone and internet
Travel and transport
Insurance
Utilities
Selling fees
Bank charges and card machine fees
Purchases
Delivery costs
Depreciation
Other shop expenses
**5a Charitable activities expenditure detail**
Staffing
(8c)
Payroll charges
Office and administration
Equipment and vehicle hire
IT expenditure
Marketing and publicity
Premises costs
Subscription fees and DBS checks
Project activities
Phone and internet
Training
Travel and transport
Insurance
Independent examination
Bank and finance charges
Grants and donations
Depreciation
Funding returned
HR services|2023
Unrestricted
funds
£
113,012
899
25,227
118
10,971
4,170
10,579
-
6,400
6,543
1,148
-
34,293
-
-
213,360
2023
Unrestricted
funds
£
31,736
3,135
598
-
3,105
1,782
8,050
574
2,452
2,247
633
9,578
801
2,100
1,401
3,168
3,697
-
100
75,157|2023
Restricted
funds
£
-
-
2,500
-
-
-
-
-
1,008
-
-
-
-
-
-
3,508
2023
Restricted
funds
£
230,556
-
1,181
80
25
469
6,702
-
24,441
98
1,916
3,271
-
-
-
3,418
-
-
2,570
274,727|2023
Total
funds
£
113,012
899
27,727
118
10,971
4,170
10,579
-
7,408
6,543
1,148
-
34,293
-
-
216,868
2023
Total
cost
£
262,292
3,135
1,779
80
3,130
2,251
14,752
574
26,893
2,345
2,549
12,849
801
2,100
1,401
6,586
3,697
-
2,670
349,884|2022
Total
funds
£
91,658
161
21,590
665
6,260
2,736
4,058
400
5,331
5,805
39
5,148
46,913
730
1,901
193,395
2022
Total
cost
£
259,932
2,759
468
4,608
4,090
5,225
11,809
924
38,395
2,677
3,808
6,755
2,622
2,000
1,526
1,393
1,531
9,037
7,122
366,681|
|---|---|---|---|---|
16
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts continued
for the year ended 31 March 2023
|**5b Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
External supervision
Freelancers, secondments and volunteers|2023
£
347,438
23,542
(5,000)
8,784
540
-
375,304|2022
£
320,916
20,760
(4,000)
8,272
1,260
4,382
351,590|
|---|---|---|
|The average number of employees during the year was 23.8, being an average of 16.3|full time|equivalent|
|---|---|---|
|(2022: 17.3, 12.6 FTE). There were no employees with emoluments above £60,000.|||
|**Defined contribution pension scheme**|2023|2022|
||£|£|
|Costs of the scheme to the charity for the year|8,784|8,272|
|Amount of any contributions outstanding at the year end|-|-|
17
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts continued
## for the year ended 31 March 2023
|**6 Restricted funds**
Balance b/f
£
ABCD Fund Round 3 2021-2022
8,598
ABCD Round 4 2022-2023
25,000
ABCD Round 5 23/24
-
Small Sparks Basketball group
2,513
Awards For All SHINE
5,601
Baby Shine Group
1,176
Bartlett Group Fund Years 1/2
-
Awards for all Bike project
7,383
Council Wellbeing Fund
-
CIN Brighter Futures 2019-2023
6,662
National Lottery (First Steps)
30,090
Flint Family Trust
-
Health for All/ Better Together
-
Healthy Holidays Christmas 2022
-
Healthy Holidays Summer 2022
-
Healthy Holidays Easter 2023
-
Jimbo's 2023
-
Leeds Civic Trust 2022
5,636
Oakland Group
-
The Leigh Trust
-
Metis Trust RISE
-
Sir George Martin Trust
-
Wades Charity
-
Children in Need RISE
5,641
Safer Communities/Lord Mayor
-
School for Social Entrepreneurs
-
A4A Shine Collective
-
Small Sparks Round 5
-
Street Games
-
Together Project Lottery
-
UK Youth Fund Thriving Minds
-
Verona McShane
-
Volition
-
VRU Rise & Shine
-
WYCA Rise 2022/23
2,032
LCC Youth Activities
5,129
Youth Work Grant Funding
-
105,461|Incoming
£
-
-
24,000
134
-
-
10,000
-
2,500
23,398
66,315
5,000
13,405
2,822
12,229
4,290
11,997
7,000
1,787
2,000
1,500
3,000
4,500
9,987
4,368
38,000
10,763
1,000
19,936
9,650
16,500
500
3,000
10,622
-
-
5,595
325,798|Outgoing
£
8,598
14,339
-
1,531
5,601
1,176
5,079
7,383
2,500
27,970
68,036
-
8,407
2,822
12,229
956
-
5,731
1,787
753
1,500
1,125
1,600
8,453
333
28,446
-
-
19,936
9,650
7,930
37
2,500
9,071
2,032
5,129
5,595
278,235|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
(3,263)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(3,263)|Balance c/f
£
-
10,661
24,000
1,116
-
-
4,921
-
-
2,090
28,369
1,737
4,998
-
-
3,334
11,997
6,905
-
1,247
-
1,875
2,900
7,175
4,035
9,554
10,763
1,000
-
-
8,570
463
500
1,551
-
-
-
149,761|
|---|---|---|---|---|
18
Notes to the accounts continued
## St Luke's Community and Regeneration Enterprises
for the year ended 31 March 2023
## **6 Restricted funds continued**
## **Purpose of restriction**
## **Fund name**
ABCD Fund Round 3 2021-2022 ABCD Round 4 2022-2023 ABCD Round 5 23/24 Small Sparks Basketball group Awards For All SHINE
To run an Asset Based Community Development Project in South Leeds To run an Asset Based Community Development Project in South Leeds Towards community projects Funding distributed to a local community group and initiative Support sessions, for at risk girls who need support for emotional need, employment & educational support
Baby Shine Group
Emotional and well-being support for young mums in the local community. Positive activities for toddlers Shine project and salary costs
Bartlett Group Fund Years 1/2 Awards for all Bike project
A boy’s group for disengaged boys to access a local bike park, build positive relationships with workers and takes steps to return to education settings To provide new accessibility toilet in the shop Funding for the Brighter Futures project
Council Wellbeing Fund CIN Brighter Futures 2019-2023 National Lottery (First Steps)
To run Retail and Warehouse Level 1 Accredited course, supported volunteering and ESOL classes to our community from the Charity shop Shine project – mountain bikes, salary, volunteer costs. The transfer relates to the purchase of mountain bikes which have been capitalised and will be depreciated through the unrestricted fund.
Flint Family Trust
Health for All/ Better Together Healthy Holidays Christmas 2022 Healthy Holidays Summer 2022 Healthy Holidays Easter 2023 Jimbo's 2023 Leeds Civic Trust 2022
## Shine health projects
Rise & Shine – delivering sessions during holidays Rise & Shine – delivering sessions during holidays Rise & Shine – delivering sessions during holidays Towards Shine projects
Leeds Civic Trust 2022 To return part of the warehouse to its original use as a cinema looking at the heritage of the building and other cinemas in the area, and looking at how important film is to all members of the community Oakland Group Shine project resources funding The Leigh Trust Rise Resources funding Metis Trust RISE Rise Resources funding Sir George Martin Trust Rise salary funding Wades Charity Rise resources and salary funding Children in Need RISE Group and one to one support for boys at risk of exploitation Safer Communities/Lord Mayor Shine project School for Social Entrepreneurs Charity Shop Funding A4A Shine Collective Shine projects Small Sparks Round 5 Funds to support local community start up groups Street Games Shine – get girls active project Together Project Lottery Charity Shop Funding UK Youth Fund Thriving Minds Shine project salary costs/staff training & wellbeing Verona McShane Supporting youth work in schools in south Leeds Volition Shine/Rise/Shop VRU Rise & Shine Rise & Shine – Child criminal exploitation WYCA Rise 2022/23 Funding towards the Rise project costs LCC Youth Activities Improving well-being, social skills and resilience for young people postCovid through after school activities and groups Youth Work Grant Funding Shine venue hire, salaries and travel
Youth Work Grant Funding
19
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts continued
## for the year ended 31 March 2023
|**7 **
**8 **
**9 **
**10 **
**11 **|**Tangible assets**
**Cost**
At 1 April 2022
Additions
Disposals
At 31 March 2023
**Depreciation**
At 1 April 2022
Depn reversed re. disposals
Charge for year
At 31 March 2023
**Net book value**
At 31 March 2023
At 31 March 2022
**Fixed assets investments**
Balance b/f
Additions / (Disposals)
Gain / (loss) on revaluation
Total
**Debtors and prepayments**
Prepayments
Accrued income
Other debtors
**Cash at bank and in hand**
Cash at bank
Cash in hand
**Creditors and accruals**
Bank loans
Creditors
Accruals
Other creditors|£
-
3,263
-
3,263
-
-
816
816
2,447
-
Project
equipment|£
50,083
1,861
(42,204)
9,740
48,553
(42,204)
2,151
8,500
1,240
1,530
2023
Listed
investments
£
100,142
-
225
100,367
Computers|£
11,861
-
(2,341)
9,520
9,672
(2,341)
730
8,061
1,459
2,189
2023
Total
£
100,142
-
225
100,367
2023
£
1,515
6,748
1,041
9,304
2023
£
151,807
1,896
153,703
2023
£
10,228
-
2,100
593
12,921
Office
equipment|Total
£
61,944
5,124
(44,545)
22,523
58,225
(44,545)
3,697
17,377
5,146
3,719
2022
Total
£
94,353
-
5,789
100,142
2022
£
1,692
17,233
2,391
21,316
2022
£
154,547
134
154,681
2022
£
10,103
3,519
2,000
2,743
18,365|
|---|---|---|---|---|---|
20
## St Luke's Community and Regeneration Enterprises
## Notes to the accounts continued
## for the year ended 31 March 2023
|**12 Creditors: amounts falling due after one year**
Accruals for grants payable
Bank loans|2023
£
22,161
22,161|2022
£
31,992
31,992|
|---|---|---|
## **13 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The total employee benefits received by key management personnel were £114,844 (previous year: £108,466).
## **14 Operating leases**
|Within one year
In the second to fifth years inclusive
Over five years from the balance sheet date
**15 Funds held as agent**
Balance b/f
Incoming
£
£
Shine Nail Bar Collective
763
-
763
-
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2023
£
21,250
85,000
35,417
141,667
Outgoing
£
763
763|2022
£
21,250
85,000
56,667
162,917
Balance c/f
£
-
-|
|---|---|---|
The Shine Nail Bar Collective no longer exists and so the funds held have been transferred to the St Lukes (Cares). As the funds were originally part of the Awards for All grant, they have been added to the current Awards for All fund as the project is being continued within the charity.
21
## St Luke's Community and Regeneration Enterprises
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
|2023
2022
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Donations and legacies
1,743
15,433
Charitable activities
1,416
6,770
Other trading activities
239,520
240,139
Other income
1,782
201
Bank interest
205
-
**Total income**
244,666
262,543
**Expenditure**
Raising funds
213,360
193,395
Charitable activities
75,157
97,593
**Total expenditure**
288,517
290,988
Net gains/(losses) on investments
225
5,789
**Net income / (expenditure)**
(43,626)
(22,656)
**Fund balances brought forward**
124,040
146,696
**Fund balances carried forward**
83,677
124,040|2023
Restricted
funds
£
500
325,164
-
134
-
325,798
3,508
274,727
278,235
-
47,563
105,461
149,761|2022
Restricted
funds
£
-
230,461
-
-
-
230,461
-
269,088
269,088
(38,627)
144,088
105,461|2023
Total
funds
£
2,243
326,580
239,520
1,916
205
570,464
216,868
349,884
566,752
225
3,937
229,501
233,438|2022
Total
funds
£
15,433
237,231
240,139
201
-
493,004
193,395
366,681
560,076
5,789
(61,283)
290,784
229,501|
|---|---|---|---|---|
22