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2021-03-31-accounts

Company registered number 5322606 Registered charity number 1109048

West Yorkshire Community Chaplaincy Project

Financial Statements

for the year ended 31st March 2021

West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

The trustees present their report and unaudited financial statements for the year ended 31[st] March 2021.

Reference and Administrative Information

Charity name West Yorkshire Community Chaplaincy Project Charity Registration Number 1109048 Company Registration Number 5322606 Registered Office c/o HMP Leeds 2 Gloucester Terrace Leeds LS12 2TJ

Trustees

Boyd Annison - Treasurer Shakeel Meer - Chair Peter Rosser Patricia Sandbach Stephen Shackleton Nigel Tapp (resigned 9[th] November 2020) Marianne Ward – Deputy Chair

Principal staff

Jane Daguerre Project Director

Independent Examiner

Paul Cowham MA FCA DChA Green Fish Resource Centre 46 – 50 Oldham Street Manchester M4 1LE

Bankers

Unity Trust Bank plc 9 Brindleyplace Birmingham B1 2HB

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

The Trustees are pleased to present their report together with the financial statements of the charity for the year ending 31 March 2021.

Directors and Trustees

The Directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.

The Trustees serving during the year were as follows:

Boyd Annison - Treasurer Shakeel Meer - Chair Peter Rosser Patricia Sandbach Stephen Shackleton Nigel Tapp (resigned 9[th] November 2020) Marianne Ward – Deputy Chair

Project Director

The Director is Jane Daguerre.

Aims and Objectives

WYCCP Resettlement Service aims to create a better society for us all by working alongside people who have been in prison to help them achieve settled and productive lives back in our community. Established by people from different faith communities we are a values based organisation and pride ourselves on treating people as we would like to be treated.

The purposes of the charity as set out in the Memorandum of Association are:

Aims

These aims reflect the purposes for which the charity was formed.

Everything the charity does aims to achieve the following three outcomes:

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

Objectives

WYCCP’s trained volunteers and staff team do this by

Ensuring the work delivers the aims

The Board reviews the aims, objectives, and activities of the charity every year in order to ensure that they meet the charity’s purposes in the most effective way. The staff team provides regular reports on work undertaken and progress against targets in the Strategic Plan to the Board.

How activities deliver public benefit

All activities contribute to

According to the Ministry of Justice the cost of keeping a person in prison for a year is estimated to be £44,600 From April 1[st] 2020 and 31[st] March 2021. 55 of the men supported by the charity and released within the year had not been re-imprisoned one year from release. This saved nearly £2.5 million of public money.

The beneficiaries of WYCCP services

The primary beneficiaries of WYCCP services are men who are residents of HMP Leeds resettling into West Yorkshire. WYCCP works with men prior to release and in the community post release. Use of WYCCP’s services by prisoners and ex-prisoners is purely voluntary and men refer themselves in response to publicity within the prison; prison chaplains and other agencies also refer prisoners. WYCCP also works with men referred by the Probation Services who have recently left prison, these are referred to as community referrals.

WYCCP works with all men referred who are resettling back to West Yorkshire, with the exception of men who have caused sexual harm, who require specialist support. Our key criterion is that men express a willingness to engage and make positive changes in their lives. Work with prisoners is often undertaken in partnership with other agencies working with the men.

Beneficiaries are also families of prisoners supported through a partnership project with Jigsaw Charity, funded by the Lottery Community Fund, ‘Family Support In Out and Beyond’, and clients who

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

participate in our ‘Family Support In Out and Beyond’ Counselling Service. All services are provided free with priority given to those closest to their release date.

Equal access to the charity’s services is a high priority. WYCCP is a multi-faith community chaplaincy with three resettlement workers who provide their services to prisoners and their families of any or no faith. This is made explicit in the charity’s publicity. All prisoners in HMP Leeds are male; ethnic origin, religion, disability, and other characteristics are monitored to ensure that no inadvertent discrimination is occurring.

The indirect beneficiaries of the charity’s work are the people of West Yorkshire and in particular the families of the ex-prisoners and the local communities where they reside. Although the social benefits cannot easily be measured reducing re-offending contributes towards safer communities, reduces the damage and distress caused by crime, helps keep families together, and reduces costs to the tax payer.

Charitable activities

In order to fulfill its objectives during 2020 – 2021 the charity employed

Review of the year’s work

WYCCP’s core work is the resettlement of prisoners from HMP Leeds. This report spans the period of the Covid pandemic which clearly limited the activities of the charity during 2020-2021. WYCCP was driven by an organisational need to maintain as much support as they practically could whilst keeping the staff team, volunteers and service users safe.

Normally resettlement workers visit prisoners (service users), for assessment prior to their release from prison. Service users are assessed using the National Offender Management Service Resettlement Pathways and an action plan is produced. Resettlement workers meet prisoners on release with a volunteer link worker and then continue to offer advice, support and signposting as appropriate during the following critical weeks and months in the areas identified by the service user as significant to them in maintaining a crime-free life. This is undertaken in partnership with any other voluntary community and public sector bodies involved in the service user’s resettlement. WYCCP records and monitors work undertaken using its bespoke data base.

The WYCCP office was shut on the 23rd March 2020 and re-opened in June 2020. During the first period of the pandemic when it was not possible to provide support in the community and most volunteers were on hold. WYCCP took advantage of the Government Furlough scheme and two of WYCCP’s resettlement workers, the office finance manager and the volunteer programme manager were put on furlough for varying periods.

Whilst working in a different way WYCCP did manage to make a positive impact however with active service users receiving regular telephone calls from the non-furloughed resettlement worker. A universally low mood was apparent amongst men and WYCCP signposted to the Samaritans and

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

Mental Health Crisis Teams. Recipients of phone calls reported how much they valued the human contact and that WYCCP were available to give practical and emotional support. WYCCP was able to give very practical help such as information about meals and foodbank access. Due to WYCCP’s interventions people received support with food and medication delivery and WYCCP liaised with the drug and alcohol service, Forward Leeds, and the Department of Work and Pensions on men’s behalf.

The Jigsaw/WYCCP counselling service continued to function throughout the year, providing telephone counselling, and the service has been supporting both ex-prisoners and family members through this period.

Following government guidelines, WYCCP started a phased return to the office in June 2020. From that point and for the rest of the year in question, WYCCP has had a daily presence in the office, with a maximum of three staff members present and welcomed service users into its large meeting room on an appointment basis, with the proviso that meetings were socially distanced and all parties wore masks. As the summer 2020 progressed it became possible to meet men in the community in the open air. This made provision of support far easier, in terms of dealing with paperwork and obtaining signatures.

WYCCP had no access to the prison from March to July 2020. They were able to access certain office areas from July 2020 but with no access to the prison wings. For that reason, resettlement workers carried out all pre-release screenings with new referrals by telephone via the prison ‘InCell’ internal phone system. The prison opened up to some extent during the summer months and limited contact with prisoners was possible however as the country entered the second lockdown in the autumn and as there was a worrying spike in cases among prison staff prison access again became limited, with no face to face contact with prisoners. Lack of access to the prison had a negative impact on the number of referrals received by the charity.

WYCCP submitted an application for continuation and development of its successful partnership project, Family Support In to Out to the National Lottery Community Fund in February 2020. The assessment of this was delayed due to COVID-19. However, following an application to the Lottery COVID-19 emergency funding WYCCP was fortunate to be granted an extension to the Family Support In to Out project for six months from 1st June. This funded work with ex-prisoners and family members as they came out of the first COVID-19 lockdown period. Crucially and very positively it also funded the development of the WYCCP/Jigsaw Counselling Service.

In December 2020 the charity learnt that its application to the National Lottery Community Fund had been successful and during the latter part of the year in question WYCCP were preparing to embark upon the new programme from April 2021. Staff were recruited and new publicity was designed and printed.

From 1st April 2020 to 31[st] March 2021 WYCCP received 98 eligible referrals. 85 of these co-operated with an initial screening and the majority received some support in prison and the community. 44 men received intensive support including contact with housing services, hostels, and benefits and other agencies, and doctors. They each received an average of 22 hours of support equating to an average of 45 separate interventions. The most time intensive service user received 42 hours of direct and indirect support with over 100 interventions.

Comparatively we received 256 referrals in 2018/19; 187 were eligible, screened and the majority received some support in prison. 82 of these men received support in the community including contact with a range of agencies. Of these 82 men 57 men received intensive support. They each received an average of 15 hours’ worth of support over an average 39 separate interventions.

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

WYCCP’s ultimate aim is to reduce re-imprisonment and they are very successful in meeting this aim. In April 2021 the charity’s average re-imprisonment rate for people 6 months from release was 18% and 29% for 12 months, based on figures collected over the previous nine and a half years. This is compared to an average 64% re-imprisonment rate quoted for HMP Leeds.

Partly due to the Covid pandemic the charity only partially met its previously set target of giving 250 ex-prisoners support, however it exceeded its target of having 50 men crime free one year from the date of release. As mentioned earlier, during this period 55 of our service users were still in the community one year from release. It may be of interest to note that although WYCCP worked with fewer men during the year in question that average amount of support given was greater than in the previous year.

WYCCP has continued to enjoy positive relationships with prison staff and external agencies based at HMP Leeds and, within limits created by the pandemic, attended meetings within the prison as well as with National Probation Service and Community Rehabilitation Company staff. WYCCP was involved in a partnership group which discussed the development of a dedicated Resettlement Wing in HMP Leeds, due to open in the summer of 2021.

WYCCP is also engaged in local and national strategic activity. The Director is chair of the planning group for Leeds Crime Reduction Network and a board member of the national Community Chaplaincy Association. All meetings within these arenas have taken place remotely.

Volunteer programme

With exception of volunteer counsellors, all volunteers have been on hold throughout the year in question. WYCCP kept in touch with them and following the New Year lockdown the volunteer programme manager developed a ‘return to WYCCP’ plan which was put into effect in June 2021. This included the production of several recorded training sessions that Link Workers could access online to prepare them for returning to volunteering at WYCCP.

Volunteer counsellors provided telephone counselling thought the year through the WYCCP/Jigsaw partnership counselling service.

Partnerships, stakeholders and multi-agency working.

Partnership and multi-agency working is integral to the smooth running of WYCCP and the charity seeks to work in collaboration with others in order to provide more effective services and to avoid duplicating provision offered.

Key stakeholders during the year included

Publicity

WYCCP has developed its website this year and added a password protected resource area for volunteer link workers. In addition, WYCCP has an appropriate, carefully monitored, social media presence through LinkedIn, Facebook and Twitter.

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

Following news of the charity’s successful application to the National Lottery Community Fund a range of printed leaflets and postcards were designed and produced to be distributed to prisoners and staff of HMP Leeds and to other agencies and faith communities. This will ensure that all interested parties are aware of the full range of WYCCP’s services. Members of the staff team will continue to give presentations on the work of WYCCP to other agencies and to local, regional, and national gatherings. The Director keeps in close touch with appropriate staff in the prison and related agencies.

Faith

There is an ongoing commitment to networking with faith communities.

Financial Review

The charity continues to implement its financial strategy to achieve greater long term security.

Investment Policy

Under the Memorandum and Articles of Association, the charity has the power to invest in any way the Trustees wish. The Trustees have an account with the Charity’s Deposit Fund at CCLA Investment Management Limited, established under the Charity’s Act 1993. This enables the Trustees to earn, even on relatively small sums, the rates of interest normally only available for larger sums, while retaining easy access to the charity’s capital. The rate of return on deposited funds is still at a record low in common with all interest rates and remained at below 1% during 2017/2018. The account is actively managed in conjunction with the charity’s current account so that the charity makes the most effective use of its financial resources. In keeping with the charity’s ethos of respecting, as far as practicable, the beliefs of all faiths, the Trustees intend to use the interest for the direct benefit of the charity’s service users. The charity has no other investments.

Reserves Policy

The Trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation and consider that it would be prudent to hold as a goal unrestricted and uncommitted funds equivalent to six months’ salaries (including redundancy liabilities) and other unavoidable running costs; in order to maintain the current activities of the charity for six months in the event of a significant fall in income, while other sources of funding are sought. The required sum is approximately £90,000; the Trustees consider it a priority to secure additional long-term funding in order to replenish diminishing reserves, but they also recognise the considerable difficulties given the current national economic austerity. The Trustees will ensure that reserves never fall below the amount needed to meet WYCCP’s current redundancy liability and during the year in question this was £30,000.

Principal Funding Sources

WYCCP’s principle funders during the year were:

In addition, WYCCP has a received grant from NHS Leeds Clinical Commissioning Group who are

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

funding WYCCP through their Vulnerable Groups Project. The charity also received grants from AB Charitable Trust, Evan Cornish Foundation, Southall Charitable Trust and the Charles and Elsie Sykes Charitable Trust as well as individual donations. Details are outlined in the notes to the accounts.

The charity’s main area of expenditure is staff salaries and associated costs.

Fundraising strategy

WYCCP funding was not adversely affected by Covid 19 during this financial year, as they do not have a reliance on public fundraising initiatives such as the London Marathon or other revenue streams such as retail or café sales. The board and management will continue to closely monitor any potential impact of any delayed Lottery or other funding, but at time of writing are projecting cash flows that are within our normal operating parameters.

WYCCP has a comprehensive fundraising programme – and in parallel to working towards these fundraising goals it also works hard to ensure that it operates as cost efficiently as possible; that it achieves effective and measurable outcomes; and its achievements are appropriately publicised.

The organisation will continue to apply to appropriate charitable trusts for core and appropriate project costs, as well as seeking to engage with statutory commissioning through the NHS and Her Majesties Probation and Prison Service (HMPPS). The charity is also developing a strategy to seek funding through the private sector and from individuals.

Plans for 2021/22

WYCCP are working to rebuild its client base following the disruption caused by COVID-19. The charity anticipates continuing to work in a different way through the majority of 2021. Whilst referrals have been progressively increasing they anticipate that client numbers and outcomes may continue to be somewhat lower than they would normally anticipate. The charity hopes to be able to give at least 75 ex-prisoners support and estimate that at least 40 service users will be crime free one year from the date of release.

A dedicated Resettlement Wing is due to open in the summer of 2021 within HMP Leeds. This will facilitate WYCCP service delivery and benefit service users as all potential service users will be housed on one wing and all resettlement services will be based there.

As the year progresses the charity will review its Strategic Plan and hopes to be able to resume working towards the set objectives:

Structure, Governance, and Management

Governing Document

West Yorkshire Community Chaplaincy Project (WYCCP) is a charitable company limited by guarantee, governed by its Memorandum and Articles of Association dated 10 May 2004, and registered with the Charity Commission. Membership of the charity is open to individuals and organisations applying to the charity which are approved by the Directors. Each member agrees to contribute up to £10 in the event of the charity being dissolved. At 31 March 2021 there were six

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

members.

Appointment of Trustees

The Articles of Association call for at least three Trustees but set no maximum number. In keeping with the charity’s multi-faith nature, the Board seeks to be representative, as far as possible, of the various faiths of its service users, and to include a broad range of skills and experience. It appoints new Trustees when necessary to ensure these aims are achieved.

Trustees appointed during the year submit themselves for election at the subsequent annual general meeting. One third of the Trustees retire by rotation at the AGM each year but may be re-elected. Invitations to nominate new Trustees are sent to all members in advance of the AGM, together with names of the retiring Trustees.

Trustee Induction and Training

New Trustees are given a folder including all relevant documents (including the Memorandum and Articles of Association, the organisation’s policies, and other information), information about their responsibilities under charity and company law, the current business plan, and the most recent annual report and accounts. They visit the organisation to meet the Director and other employees. If they wish, they may attend a Board meeting before formally accepting appointment. Trustees are encouraged to attend appropriate internal and external training events.

Organisation

The Board of Trustees administers the charity. The Board meets on a regular basis, at least five times a year. Sub groups are formed to deal with particular events or needs as required. A Director is appointed by the Trustees to manage the day to day operations of the charity and has delegated authority for operational matters. These include staff management, developing and sustaining networks with local communities and relevant organisations in all sectors, and identifying and satisfying funding needs. The Director develops, implements, and reviews all policies and procedures to ensure safe and effective running of the organisation; develops and implements evaluation and monitoring systems, and has an overview, with limited and specified authority, over the organisation’s finances.

Related Parties

HMPS Leeds who supply the office building.

Risk Management

The Trustees manage risks to the charity by reviewing annually the risks the charity may face, and by establishing procedures to lessen the identified risks and to minimise the impact on the charity if they should materialise. The main risk facing the charity is the failure to obtain adequate funding to meet the charity’s objectives. The cash flow forecast and progress with implementation of the fundraising strategy is reported to board meetings.

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of

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West Yorkshire Community Chaplaincy Project Report of the Trustees for the year ended 31 March 2021

the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees of the charity who are directors for the purposes of company law, who served during the year and up to the date of this report are set out on page 1.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

Approved by the Trustees and signed on its behalf by:

Shakeel Meer ..................................... Name ..................................... Signature 30 September 2021 ..................................... Date

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Independent Examiner's Report to the Trustees of

West Yorkshire Community Chaplaincy Project

I report on the accounts of the company for the year ended 31 March 2021 which are set out on pages 13 to 24.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In the course of my examination, no matter has come to my attention:

have not been met; or

Paul Cowham MA FCA DChA Green Fish Resource Centre 46 – 50 Oldham Street Manchester M4 1LE

Date……………………

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West Yorkshire Community Chaplaincy Project

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income
Donations and legacies
3
540
Charitable activities
4
64,500
5
30,000
Investments
6
5
Total income
95,045
Expenditure
Raising funds
-
-
Charitable activities
7
130,590
Total expenditure
130,590
8
(35,545)
Transfer between funds
-
Net movement in funds for the year
(35,545)
Reconciliation of funds
Total funds brought forward
76,800
Total funds carried forward
41,255
Fees and other income
Net income/(expenditure) for the
year		 Restricted
funds
£
-
94,968
-
-
94,968
-
94,885
94,885
83
-
83
2,417
2,500		 Total funds
2021
£
540
159,468
30,000
5
190,013
-
225,475
225,475
(35,462)
-
(35,462)
79,217
43,755		 Total funds
2020
£
1,649
266,664
38,400
73
306,786
-
262,582
262,582
44,204
-
44,204
35,013
79,217

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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West Yorkshire Community Chaplaincy Project Company number 5322606

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
13
-
Total fixed assets
-
Current assets
Debtors
14
-
Cash at bank and in hand
50,724
Total current assets
50,724
Liabilities
Creditors: amounts falling
due in less than one year
15
(6,969)
Net current assets
43,755
Total assets less current liabilities
43,755
Net assets
43,755
Funds of the charity
Restricted income funds
16
2,500
Unrestricted income funds
17
41,255
Total charity funds
43,755
2021		 £
£
-
-
-
85,126
85,126
(5,909)
79,217
79,217
79,217
2,417
76,800
79,217
2020		 £
£
-
-
-
85,126
85,126
(5,909)
79,217
79,217
79,217
2,417
76,800
79,217
2020
-
79,217
79,217
79,217
2,417
76,800
79,217

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 15 to 24 form part of these accounts.

Approved by the trustees on 30 September 2021 and signed on their behalf by:

Boyd Annison Name Signed

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West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

West Yorkshire Community Chaplaincy Project meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The Covid pandemic has impacted the way the charity works, however the charity has not been adversely impacted financially by the pandemic during the year or months following 31 March 2021.

There are no key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

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West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

g Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £2,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis. There are currently no fixed assets.

Tangible fixed assets are depreciated on a straight line basis over their estimated useful lives as follows:

Asset Category Annual rate Fixtures & fittings 25% Computer equipment 33%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

N Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

O Pensions

The charity complies with autoenrolment requirements and makes contributions to pension schemes of its employees.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Donations
Total		 Unrestricted
£
540		 Restricted
£
-		 Total 2021
£
540		 Unrestricted
£
1,649		 Restricted
£		 Total 2020
£
1,649
540 - 540 1,649 - 1,649

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West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Unrestricted
Restricted
£
£
Grants
AB Charitable Trust
15,000
-
Big Lottery Fund
-
42,289
2,000
-
10,000
-
-
-
10,000
-
Garfield Weston
-
-
Henry Smith
-
-
HMRC JRS
-
17,291
22,500
-
-
-
Lloyds Foundation
-
30,000
-
5,388
-
-
WF Southall Trust
5,000
-
Total
64,500
94,968
5
Fees and other income
Unrestricted
Restricted
£
£
30,000
-
-
-
30,000
-
All income from fees and trading is unrestricted.
6
Investment income
Unrestricted
Restricted
£
£
5
-
5
-
Income from bank
deposits
Charles and Elsie
Sykes
Evan Cornish
CHK Foundation
The Drapers
Company
Police and crime
commissioner for
West Yorkshire
In kind income -
website and design
work
NHS Leeds
Clinical
Commissioning
Group
Lloyds Foundation -
COVID
In kind income -
supply of offices
Leeds S&E Health
Grant (LCF)		 Unrestricted
£
15,000
-
2,000
10,000
-
10,000
-
-
-
22,500
-
-
-
-
5,000		 Restricted
£
-
42,289
-
-
-
-
-
-
17,291
-
-
30,000
5,388
-
-		 Total 2021
£
15,000
42,289
2,000
10,000
-
10,000
-
-
17,291
22,500
-
30,000
5,388
-
5,000		 Unrestricted
£
-
-
2,000
15,000
15,000
10,000
60,000
-
-
-
-
-
-
6,000
-		 Restricted
£
-
59,164
-
-
-
-
33,000
-
-
37,500
29,000
-
-
-		 Total 2020
£
-
59,164
2,000
15,000
15,000
10,000
60,000
33,000
-
-
37,500
29,000
-
6,000
-
64,500 94,968 159,468 108,000 158,664 266,664
Restricted
£
-
-		 2021
£
30,000
-		 Unrestricted
£
30,000
8,400		 Restricted
£
-
-		 2020
£
30,000
8,400
30,000 - 30,000 38,400 - 38,400
2021
£
5		 Unrestricted
£
73		 Restricted
£
-		 2020
£
73
5 - 5 73 - 73

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

19

West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

7 Analysis of expenditure on charitable activities

Wages and salaries
Other staff costs
IT costs
Administrative & office costs
Project costs (Jigsaw In to Out Project)
In kind expenditure (premises costs)
Other governance costs
Restricted expenditure
Unrestricted expenditure
Independent
examination
In kind expenditure (website development and
design work)		 Total 2021
£
169,623
1,244
5,765
7,955
9,788
30,000
-
1,100		 Total 2020
£
172,346
5,935
4,889
15,387
24,425
30,000
8,400
1,200
225,475 262,582
2021
£
94,885
130,590		 2020
£
172,296
90,286
225,475 262,582

8 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2021 2020
£ £
Depreciation - -
Independent examiner's remuneration
- accountancy 600 600
- independent examination 500 500

20

West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

9 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries
Social security costs
Employers pension contributions
Holiday pay accrual		 2021
£
152,958
9,871
5,814
980		 2020
£
156,688
10,764
6,026
(1,132)
169,623 172,346

No employee has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 6 (2020: 7).

The average full time equivalent number of staff employed during the period was 4.9 (2020: 5.5).

The key management personnel of the charity comprise the trustees, the Project Director, and the Office Finance Manager. The total employee benefits of the key management personnel of the charity were £61,542 (2020: £59,904).

10 Trustee remuneration and expenses, and related party transactions

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: £nil).

Aggregate donations from related parties were £nil (2020: £nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. In the previous year, one trustee redesigned the website and logo of the charity free of charge during the year free of charge, this is recongised in these accounts as in kind income and expenditure to the value of £8,400.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

21

West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

11 Government grants

The government grants recognised in the accounts were as follows:

Big Lottery Fund
NHS Leeds Clinical Commissioning Group		 2021
£
42,289
22,500		 2020
£
59,164
37,500
64,789 96,664

There were no unfulfilled conditions and contingencies attaching to the grants.

12 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

13 Fixed assets: tangible assets

Fixtures, fittings
& equipment
Cost
£
-
Additions
-
Disposals
-
-
Depreciation
-
Charge for the year
-
Disposals
-
-
Net book value
-
-
At 31 March 2021
At 31 March 2021
At 31 March 2020
At 1 April 2020
At 31 March 2021
At 1 April 2020		 Total
£
-
-
-
-
-
-
-
-
-
-

22

West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

14 Debtors

Other debtors 2021
£
-		 2020
£
-
- -

15 Creditors: amounts falling due within one year

Other creditors and accruals
Analysis of movements in restricted funds
Balance at
1 April
2020
£
-
-
-
-
2,417
-
2,417
Balance at
1 April
2019
£
-
16,049
-
-
16,049
Henry Smith
Big Lottery Fund
NHS Leeds CCG
Previous
reporting period
Lloyds Foundation
Lloyds Foundation - COVID
Henry Smith
NHS Leeds CCG
Big Lottery Fund
Lloyds Foundation
HMRC JRS		 Other creditors and accruals
Analysis of movements in restricted funds
Balance at
1 April
2020
£
-
-
-
-
2,417
-
2,417
Balance at
1 April
2019
£
-
16,049
-
-
16,049
Henry Smith
Big Lottery Fund
NHS Leeds CCG
Previous
reporting period
Lloyds Foundation
Lloyds Foundation - COVID
Henry Smith
NHS Leeds CCG
Big Lottery Fund
Lloyds Foundation
HMRC JRS		 2021
£
6,969		 2020
£
5,909		 Transfers
£
-
-
-
-
-
-		 Balance at
31 March
2021
£
-
-
-
-
2,500
-
6,969 5,909
Income
£
-
42,289
-
17,291
30,000
5,388		 Expenditure
£
-
(42,289)
-
(17,291)
(29,917)
(5,388)
2,417 94,968 (94,885) - 2,500
Balance at
1 April
2019
£
-
16,049
-
-		 Income
£
37,500
59,164
33,000
29,000		 Expenditure
£
(37,500)
(75,213)
(33,000)
(26,583)		 Transfers
£
-
-
-
-		 Balance at
31 March
2020
£
-
-
-
2,417
16,049 158,664 (172,296) - -

16 Analysis of movements in restricted funds

Name of Description, nature and purposes of the fund Big Lottery Fund To run Family Support In to Out which is a partner project between West Yorkshire Community Chaplaincy and Jigsaw Visitors Centre, with WYCCP taking the lead. The overall aim of the project is to support prisoners and their families in the community.

Henry Smith Funding of the salary and costs of a Resettlement Worker to visit and support offenders in prison and on release.

23

West Yorkshire Community Chaplaincy Project

Notes to the accounts for the year ended 31 March 2021 (continued)

17 Analysis of movement in unrestricted funds

General fund
General fund
Previous
reporting period		 Balance at
1 April
2020
£
76,800
Income
£
95,045		 Expenditure
£
(130,590)		 Transfers
£
-		 Balance as
at 31 March
2021
£
41,255
76,800 95,045 (130,590) - 41,255
Balance at
1 April
2019
£
18,964
Income
£
148,122		 Expenditure
£
(90,286)		 Transfers
£
-		 Balance as
at 31 March
2020
£
76,800
18,964 148,122 (90,286) - 76,800

18 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total		 General
fund
£
-
41,255		 Designated
funds
£
-
-		 Restricted
funds
£
-
2,500		 Total
£
-
43,755
41,255 - 2,500 43,755

21 Lease commitments

The charity had the following annual commitments under non-cancellable operating leases:

Land and buildings Equipment Equipment
2021 2020 2021 2020
£ £ £ £
Leases expiring in:
One year - - - -
Two to five years - - 486 486

24