Registered Charity no. 1120350 Registered Company no. 06192097
Basis Yorkshire Ltd (Company Limited by Guarantee)
Trustees Annual Report and Accounts Year Ended 30th September 2020
Basis Yorkshire Ltd
Year Ended 30th September 2020
Contents Page
| Page | |
|---|---|
| Legal and Administrative Information | 1 |
| Trustees Annual Report | 2 |
| Independent Examiners Report | 9 |
| Statement of Financial Activities and Income | 10 |
| and Expenditure Account | |
| Statement of Financial Position | 11 |
| Statement of cash flows | 12 |
| Notes to the Financial Statements | 13 |
Basis Yorkshire Ltd
Year Ended 30th September 2020
Legal and Administrative Information
Reference
The Charity is called “Basis Yorkshire Ltd” (referred to in parts of the report as "Basis") and is registered with the Charity Commission for England and Wales as an Incorporated Association limited by guarantee .
Registered Charity Number 1120350 Registered Company Number 06192097 Registered Office 94 North Street Leeds West Yorkshire LS2 7PN Website https://basisyorkshire.org.uk/ The Trustees and Directors Patrick Trimmer Resigned as chair Oct 20 Josephine Maguire Sarah Martin (Chair) Appointed chair Oct 20 Cynthia Whitworth Resigned 31/12/2020 Robert Milligan Helen Millott Frances Storr Gemma Ahearne
Per companies house records it notes that Victoria Clarke-Dunn and Catherine Brown resigned on the 31st of December 2020. Although companies house states this the formal resignation took place before the start of the financial year.
Chief Executive Officer Gemma Scire Resigned 31/08/2020 Moya Woolven Appointed 31/08/2020 Primary Bankers Yorkshire Bank plc 94-96 Briggate Leeds LS1 6NP Independent Examiner: Simon Bostrom FCIE WYCAS 34 Lupton Street Hunslet Leeds LS10 2QW
1
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
The trustees present their report and financial statements for the year ended 30 September 2020.
Structure, governance and management
The charity is a company limited by guarantee and was formed on 29 March 2007. It is governed by a memorandum and articles of association as amended 3 June 2015 and 27 February 2019. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
Objectives and activities
The charity's objects
The protection and preservation of good health by promoting the safety and wellbeing of sex workers and those who are, have or could be at risk of exploitation by the provision of advocacy services that offer choice, support and empowerment to those people.
The advancement of education for the public benefit in this area of work, in particular by the provision of advice and information to communities and organisations to help reduce stigma and discrimination of sex workers and those who are, have or could be at risk of exploitation within society.
To provide services in Yorkshire and other areas as the Trustees think fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected to the charitable work of the charity.
The charity's main activities
Delivering safety, information and support services to women and young people in the communities that we operate. Provision of direct support and advocacy, working closely with partners to achieve better safety and reduction of harm.
Basis Sex Work and Adult Exploitation
We continue to support women (or identifying as) selling sex who access our services provided through outreach, community based work, with partners and via digital technologies. We also provide support for those women who identify as survivors and who have or are experiencing abuse and exploitation (including but not only women who sell sex).
Young People’s sexual exploitation service
Over the last year we have continued to provide 1-2-1 services to children and young people across Yorkshire and have expanded our services to support both boys and girls into Humberside in partnership with Yorkshire MESMAC.
2
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
Basis Training
We have continued to strengthen capacity in the sector to respond better to sex workers and those who are experiencing exploitation and abuse, through the delivery of training and workshops for both local and national audiences including professionals working in residential settings, Social Care, Police, NHS and 3rd sector partners.
For all the above, Covid 19 meant that as of March an increasing amount of communication and interaction was over the phone or online and group activities in person could no longer be offered.
Governance
Working Groups are accountable to Basis Board of Trustees with a dedicated Trustee lead on each group, providing oversight and scrutiny to the organisation:
-
Finance Working Group
-
Workforce Development Group
-
Health, Safety and Safeguarding
-
Income Generation
-
Strategy and Governance
-
Quality and Performance
We have continued to develop our Board through this financial year, adding commercial, systems leadership and health specialisms to our already highly skilled and experienced Trustees.
Basis have also set up a Equalities Working Group which includes representatives from staff and management to which Board members will also be invited to contribute to.
Public benefit statement
In setting our objectives and planning our activities the trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular, ‘the prevention or relief of poverty, the advancement of education, the relief of those in need, by reason of youth, age, ill-health, disability, financial hardship or other disadvantage'.
Basis’ work is wholly focussed on it’s agreed charitable objects which we have re-stated and recommitted to our specialist work in the prior year. We are clear that despite a complex and challenging field of work, we are working to enable women and young people to have increased agency and control and challenge exploitation and abuse, bringing to justice those in our communities who target those made vulnerable. In addition, we’ve continued to engage with the wider community and benefitted from the contributions of our committed and invaluable volunteers. Our dedicated team of more than 15 volunteers contributed more than 3000 volunteer hours through support on outreach, drop in and admin support.
3
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
Achievements and performance
Basis Yorkshire have been working across agendas of vulnerability for 30 years and have actively challenged systemic oppression, whilst providing 1-2-1 dedicated support to those who are most marginalised. This year has seen the consolidation of services to enable further reach and innovation, working in partnership to improve responses to the issues faced by the people we work with and for.
As was the case for other charities, Covid-19 had a devastating impact on our communities, facing a reduced access to services, increased risk of violence and exploitation and reduced financial security. Strategic support for our work in Leeds, incredible support and fundraising initiatives from our grant funders, individual donors, 3rd sector partners, volunteers and mutual aid initiatives (SWARM) meant we were able to continue to offer an enhanced support package albeit without much face to face and/or group meetings in our drop in, which was greatly missed. Sadly, mental health suffered across all the communities we work with.
We continue to embrace learning and ensuring this is embedded in our practice. In the past year this has seen us contribute to research including the City Listening project to inform Leeds City Council leaders on barriers faced by women to achieve their full potential, the N8 Research on Learning from the sex work liaison officer role in West Yorkshire Police, and the Independent Review into the Managed Approach by the University of Huddersfield published in July 2020. Towards the end of the year we were part of a successful bid to contribute to NHIR funded study to understand the impact of Covid-19 on the drug and alcohol services in Leeds, and the changes that staff and service users experienced by the consortium of four universities led by University of Hertfordshire (known as Central PHIRST)”, working alongside colleagues from harm reduction and other third sector and statutory partners.
In addition to the largely positive findings of the Managed Area review by the University of Huddersfield which found it had led to improved outcomes for safety and health for women, we were proud to have facilitated the involvement of women directly impacted by the review throughout the process including the selection of the consultant, feeding into the methodology as well as being consulted on their experiences; supported to do so by Safer Leeds partners.
With the appointment of an inclusion and participation worker in March 2020 we hope to make further progress towards sex workers including ensuring the diversity of women’s voices in consultation in a safe way as well as increasingly directly engaging participatory research. Learning from these and other activities will also enhance our training delivery and strategic engagement in Leeds and nationally.
4
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
Our knowledge of national research and good practice from our own evidence base is used to inform our training and workshops we deliver locally and nationally. In the past year we reached over 1000 professionals from around the country with the aim of improving understanding and practice in supporting women selling sex and women and young people who are sexually exploited. Feedback is highly positive with content and delivery consistently rated over 95% and including feedback such as: “I came away with so much knowledge, everything was incredibly useful and I was blown away by the training". We also convened a number of events in partnership with the Truth Project around ensuring inclusion of ethnic minorities in our work to address sexual exploitation.
Specific initiatives taken to achieve wider impact in addition to above research and training includes:
‘Solidarity Network”
Continuation of our shared leadership and learning with key local organisations on working with people ‘on the margins’, widening access for those with poorest health and most marginalised. Solidarity work has focussed on ‘population health’ for vulnerable populations alongside refugees and asylum seekers, Gypsies and Travellers and Trans health charities, delivering inputs to/for the Kings Fund and Lankelly Chase. This year we were successful in being supported by Leeds City Council and NHS Partners to submit a bid in a highly competitive funding program by Big Lottery in partnership with the Kings Fund.
STAGE Partnership
Throughout the past year our contribution to the STAGE consortium (Changing Lives, GROW, Together Women’s Project, Basis Yorkshire, A Way Out, Women’s Centre) has further developed, particularly around sharing lessons learned from our own practice with local partners in heath and other 3rd sector agencies. This has also resulted in further invitations to share our knowledge on working with victims of sexual exploitation with a wider audience.
Service user feedback
“I never knew support like this existed for people like me, everyone else has written me off, I cannot thank Basis enough”
“Throughout my journey overcoming CSE, Basis has stood out to me as my best source of support. From when I first started my sessions to nearly four years on, I have felt cared for and listened to”
5
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
Stakeholder feedback
“I knew this was Xs expertise and she had contacts in the relevant department at the police. Her understanding and empathy for young people in this position is invaluable. Her understanding of the importance of getting the questioning process right from the start by helping the child feel safe and comfortable really helped as she directed me to the right person in the Police Force that would ensure my young person was questioned by somebody with the essential knowledge of CSE. I called the contact who sent out the right person for the job and as a result managed to stop a Predator in his tracks. I then called on Basis again and my young person is now getting educated on Safe Relationships, Sexual health, contraception among many other invaluable life skills that she will use for the rest of her life. Many of my colleagues have previously relied on Basis and I honestly do not want to think what would have happened to my young person should I not have had the support and knowledge of X and Basis”
“I just wanted to pass on a compliment through yourself to X. Honestly, X really has helped us with our joint service user today in relation to supporting her with A&E, food parcel and ensuring the service user received BSL Support whilst in A&E, without X’s intervention today the service user would have been laid in hospital without any type of communication support.”
Community feedback
“Thank you to all the hard work you do for SW women!”
Financial review
The net income for the year was £105,867 including net income of £35,683 on unrestricted funds and net income of £70,184 on restricted funds.
6
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £180,919. This is inclusive of general unrestricted funds and designated funds.
Compared to future budgeted expenditure of £725k this represents approximately 3 months of budgeted expenditure.
The Board of trustees is keenly aware of the need to secure our viability beyond the immediate future. In order to be able to provide reliable services over the longer term, we must be able to absorb setbacks and take advantage of change and opportunity. We provide for this by putting aside, when we can afford it, some of our current income as a reserve against future uncertainties.
The reserves policy has been developed on a risk identification approach based on an understanding of our income streams and their risk profile, the degree of commitment to expenditure and the overall risk environment in which we operate. Risk assessments are conducted annually to consider the reliability of income and the extent to which expenditure is committed, as well as the major risks to which the charity is exposed.
The trustees’ reserves policy requires unrestricted funds to be split between designated and nondesignated funds. The designated funds comprise the Contingency Fund (the amount set aside for costs should the charity need to be wound up or restructured £75,000) and the Future Development Fund (the amount set aside for strategic development £80,900).
At the time of approving the Financial Statements the trustees have considered the financial position of the charity in terms of the financial effects of the ongoing coronavirus Covid-19 pandemic. Whilst the trustees anticipate some further negative effects in terms of trading income and increased expenditure to support service users; they are not aware of any funders that are stopping or withholding payments. The trustees have concluded that there are no material uncertainties so significant as to cast doubt over the charity's ability to continue as a going concern.
7
Basis Yorkshire Ltd
Year Ended 30th September 2020
Trustees Annual Report
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 statements 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 Financial Statements 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 Statements comply with the Companies Act 2006. They are also responsible for afeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees of Basis Yorkshire
| Name of director: | Josephine Maguire |
|---|---|
| ─────────────────────────────────────────────────── | |
| Signed on behalf of the directors: | J? 7vi,VE |
| ─────────────────────────────────────────────────── | |
| Date of approval: | 17/06/2021 |
| ─────────────────────────────────────────────────── |
8
Basis Yorkshire Ltd
Year Ended 30th September 2020
Independent Examiners Report
I report to the trustees on my examination of the financial statements of Basis Yorkshire ('the charity') for the year ended 30 September 2020.
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
Since the charitable company's gross income exceeded £250,000 your examiner must be a member 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:
-
accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
-
the Financial Statements do not accord with those records; or
-
the Financial Statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the Financial Statements give a 'true and fair view' which is not a matter considered as part of an independent examination; or
-
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 Financial Statements 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 Financial Statements to be reached.
Simon Bostrom FCIE Date: 21/06/2021
West Yorkshire Community Accounting Service Stringer House, 34 Lupton Street Hunslet Leeds LS10 2QW
9
Basis Yorkshire Ltd
Year Ended 30th September 2020
Statement of Financial Activities and Income and Expenditure Account
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||
| Funds | Funds | Funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income | |||||
| Grants, donations and contracts | 2 | 24,352 | 763,234 | 787,586 | 532,233 |
| Sales and Training Income | 25,618 | - | 25,618 | 33,233 | |
| Bank interest | 87 | - | 87 | 129 | |
| ────────── | ────────── | ────────── | ────────── |
||
| Total income | 50,057 | 763,234 | 813,291 | 565,595 | |
| ────────── | ────────── | ────────── | ────────── |
||
| Expenditure | |||||
| Salaries, NI and pensions | 5 | - | 497,494 | 497,494 | 439,689 |
| Recruitment | - | 2,864 | 2,864 | 986 | |
| Staffing Related Costs | - | 5,271 | 5,271 | 4,969 | |
| Travel | - | 13,732 | 13,732 | 30,209 | |
| Clients counselling and service user costs | - | 37,781 | 37,781 | 26,777 | |
| Contraception and sexual health | - | 2,384 | 2,384 | 6,727 | |
| Outreach van costs | - | 4,195 | 4,195 | 4,609 | |
| Advertising and promotion | - | 747 | 747 | 4,092 | |
| Telephone and internet | - | 13,394 | 13,394 | 11,584 | |
| Training and conferences | 767 | 25,032 | 25,799 | 12,426 | |
| Rent | - | 20,765 | 20,765 | 24,034 | |
| Room hire | - | - | - | 563 | |
| Utilities and service charges | - | 7,029 | 7,029 | 3,487 | |
| Repairs and maintenance | - | 6,749 | 6,749 | 5,805 | |
| Insurance | - | 9,524 | 9,524 | 8,894 | |
| Accountancy | - | 1,920 | 1,920 | 2,160 | |
| Legal and professional fees | 4,495 | 28,366 | 32,861 | 26,489 | |
| Project evaluation fees | - | - | - | 3,255 | |
| IT Support, software and IT costs | - | 11,796 | 11,796 | 6,990 | |
| Depreciation | 560 | - | 560 | 988 | |
| Other administrative costs | 2 | 3,089 | 3,091 | 6,317 | |
| Volunteer Expenses | - | 918 | 918 | - | |
| Bad Debt | 8,550 | - | 8,550 | - | |
| ────────── | ────────── | ────────── | ────────── |
||
| Total expenditure | 14,374 | 693,050 | 707,424 | 631,050 | |
| ────────── | ────────── | ────────── | ────────── |
||
| ────────── | ────────── | ────────── | ────────── |
||
| Net income and net movement in funds | 35,683 | 70,184 | 105,867 | (65,455) | |
| ────────── | ────────── | ────────── | ────────── |
||
| Total funds brought forward | 145,236 | 48,995 | 194,231 | 259,686 | |
| Transfers | - | - | - | - | |
| ────────── | ────────── | ────────── | ────────── |
||
| Total funds carried forward | 180,919 | 119,179 | 300,098 | 194,231 | |
| ────────── | ────────── | ────────── | ────────── |
All income and expenditure derive from continuing activities.
The statement is a combined Statement of Financial Activities and Income and Expenditure Account for the purposes of meeting both companies act and charity SORP reporting requirements.
10
Basis Yorkshire Ltd
Year Ended 30th September 2020
Statement of Financial Position
| 2020 | 2019 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible fixed assets | 7 | 768 | 1,328 |
| ────────── | ────────── | ||
| 768 | 1,328 | ||
| Current assets | |||
| Debtors | 8 | 70,595 | 90,025 |
| Cash at bank and in hand | 258,131 | 156,571 | |
| ────────── | ────────── | ||
| 328,726 | 246,596 | ||
| Creditors: amounts falling due within one year | 9 | 29,396 | 53,693 |
| ────────── | ────────── | ||
| Net current assets | 299,330 | 192,903 | |
| ────────── | ────────── | ||
| Total assets less current liabilities | 300,098 | 194,231 | |
| ────────── | ────────── | ||
| Net assets | 11 | 300,098 | 194,231 |
| ────────── | ────────── | ||
| Funds of the charity | |||
| Restricted funds | 10 | 119,179 | 48,995 |
| Unrestricted funds | 10 | ||
| Designated funds | 155,900 | 120,900 | |
| General unrestricted funds | 25,019 | 24,336 | |
| ────────── | ────────── | ||
| Total unrestricted funds | 180,919 | 145,236 | |
| ────────── | ────────── | ||
| Total charity funds | 10 | 300,098 | 194,231 |
| ────────── | ────────── |
Directors Responsibilities
The Directors are satisfied that for the year ended on 30th September 2020 the charitable company was entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006 and that no member or members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. However, in accordance with section 145 of the Charities Act 2011, the accounts have been examined by an Independent Examiner.
The Directors acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These Financial Statements have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2015).
Name of director:
Signed on behalf of the directors:
Date of approval:
----- Start of picture text -----
Josephine Maguire
───────────────────────────────────────────────────
J?
7vi,VE
───────────────────────────────────────────────────
17/06/2021
----- End of picture text -----
───────────────────────────────────────────────────
11
Basis Yorkshire Ltd
Year Ended 30th September 2020
Statement of cash flows
| Statement of cash flows | ||
|---|---|---|
| 2020 | 2019 | |
| £ | £ | |
| Cash flows from operating activities: | ||
| Net cash provided by (used in) operating activities | 101,473 | (49,072) |
| ────────── | ────────── | |
| 101,473 | (49,072) | |
| ────────── | ────────── | |
| Cash flows from investing activities: | ||
| Dividends and interest | 87 | 129 |
| Purchase of tangible fixed assets | - | |
| ────────── | ────────── | |
| Net cash provided by (used in) investing activities | 87 | 129 |
| ────────── | ────────── | |
| 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 | 101,560 | (48,943) |
| Cash and cash equivalents at the beginning of the reporting period | 156,571 | 205,514 |
| ────────── | ────────── | |
| Cash and cash equivalents at the end of the reporting period | 258,131 | 156,571 |
| ────────── | ────────── | |
| Reconciliation of net movement in funds to net cash flowfrom operating activities | ||
| 2020 | 2019 | |
| £ | £ | |
| Net movement in funds for the reporting period (as per the | ||
| statement of financial activities) | 105,867 | (65,455) |
| Adjustments for: | ||
| Depreciation charges | 560 | 988 |
| Dividends and interest from investments | (87) | (129) |
| (Increase) / decrease in debtors | 19,430 | (13,369) |
| Increase / (decrease) in creditors | (24,297) | 28,893 |
| ────────── | ────────── | |
| Net cash provided by (used in) operating activities | 101,473 | (49,072) |
| ────────── | ────────── | |
| Analysis of cash and cash equivalents | Restated | |
| 2020 | 2019 | |
| £ | £ | |
| Cash in hand | 171,442 | 69,969 |
| Notice deposits (less than 30 days) | 86,689 | 86,602 |
| ────────── | ────────── | |
| Total cash and cash equivalents | 258,131 | 156,571 |
| ────────── | ────────── |
12
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
1 Accounting Policies
Basis of Preparation
These Financial Statements 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).The charity constitutes a public benefit entity as defined by FRS 102.
Assessment of Going Concern
Preparation of the Financial Statements is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.
Fund Accounting
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the Financial Statements.
Incoming Resources
All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.
Grants and donations
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
13
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
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.
Tangible fixed assets
Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. This has increased during the year from £500 so that laptop costs purchased during the year are expensed in the year they are purchased inline with the funding reports which they have been purchased from. 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:
| Office Equipment | 25% |
|---|---|
| Fixtures and Fittings | 15% |
Operating Leases
Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease.
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.
Legal Status of the Charity
The charity is a company limited by guarantee 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.
Public Benefit Consideration
The trustees have given due consideration to the Charity Commission’s published guidance on the Public Benefit and are satisfied that the charity meets the requirements under the Charities Act 2011.
14
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
2 Grants, donations and contracts
| Grants, donations and contracts | ||||
|---|---|---|---|---|
| Unrestricted Funds |
Restricted Funds |
Total Funds 2020 |
Total Funds 2019 |
|
| £ | £ | £ | £ | |
| National Lottery Community Fund | - | - | - | 29,347 |
| Changing Lives | - | 35,355 | 35,355 | 7,858 |
| Awards For All | 9,928 | 9,928 | - | |
| Children In Need | - | 62,400 | 62,400 | 46,063 |
| Comic Relief | - | - | - | 20,000 |
| Esmee Fairbairn Foundation | - | 74,972 | 74,972 | 49,982 |
| Jimbo's Fund | - | - | - | 19,989 |
| LCC Children's Services | - | 45,000 | 45,000 | 45,000 |
| LCC Intensive Support Service | - | 22,422 | 22,422 | 44,844 |
| LCC Sexual Health | - | 18,260 | 18,260 | 36,520 |
| LCC Supporting People | - | 8,358 | 8,358 | 16,717 |
| Leeds Community Foundation | - | - | - | 7,500 |
| Lloyds Bank Foundation | - | 39,884 | 39,884 | 25,000 |
| Yorkshire MESMAC | - | 22,000 | 22,000 | 7,283 |
| NHS / CCG Health Advocacy | - | - | - | 45,000 |
| Touchstone | - | 36,980 | 36,980 | 18,490 |
| Tudor Trust | - | 50,000 | 50,000 | 50,000 |
| Women's Lives Leeds | 17,909 | 17,909 | 18,460 | |
| WYPCC safer communities fund | - | 5,985 | 5,985 | - |
| Ministry of Justice | - | 70,316 | 70,316 | 25,452 |
| LCC Adult Services | - | 94,000 | 94,000 | - |
| CLLD | - | 14,693 | 14,693 | - |
| LCC Additional Complex Needs Funding | - | 40,000 | 40,000 | - |
| Housing First | - | 49,833 | 49,833 | - |
| Homeless Link | - | 30,110 | 30,110 | - |
| Digital Leeds | - | 1,000 | 1,000 | - |
| Other grants | 899 | 13,829 | 14,728 | 5,827 |
| Donations | 23,453 | - | 23,453 | 12,901 |
| ────────── | ────────── | ────────── | ────────── | |
| Total | 24,352 | 763,234 | 787,586 | 532,233 |
| ────────── | ────────── | ────────── | ────────── |
15
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
3 Donated gifts and services
During the year the charity received a number of food, clothing and other essentials items as gifts to be given to service users during the Covid-19 pandemic. Due to the nature and volume of these donations it has not been possible to reliably estimate the value of the donation in kind and thus has not been recognised as income and expenditure during the year.
4 Independent examination fees
Fees payable to the independent examiner for:
| Independent examination fees Fees payable to the independent examiner for: |
||
|---|---|---|
| 2020 | 2019 | |
| £ |
£ | |
| Independent examination and preparation of the financial statements |
1,500 | 2,160 |
5 Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Wages and salaries | 422,846 | 394,980 |
| Social security costs | 32,623 | 30,218 |
| Employer contributions to pension plans | 16,660 | 14,491 |
| ────────── | ────────── | |
| 472,129 | 439,689 | |
| ────────── | ────────── | |
| Agency Staff Costs | 25,365 | - |
| ────────── | ────────── | |
| Total Staff Costs | 497,494 | 439,689 |
| ────────── | ────────── |
The average head count of employees during the year was as follows:
| 2020 | 2019 | |
|---|---|---|
| Average Head Count | 18 | 18 |
No employee received employee benefits of more than £60,000 during this year or last.
The Charity operates a defined contribution pension scheme. The employer contritions paid into the scheme are outlined above in the staff costs breakdown.
16
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
Key Management Personnel
The key management personnel of the charity comprises the Chief Officer only. The total employee benefits received by key management were as follows:
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Key management personnel employee benefit | 53,775 | 42,200 |
Please note that the reason for the increase in costs during the year due to holiday pay being paid as part of the CEO transition.
6 Trustee expenses and remuneration
No trustee received any remuneration during this year or the previous year. No trustee received any expenses during this year or the previous year.
7 Tangible fixed assets
| Tangible fixed assets | |||
|---|---|---|---|
| Office | Fixtures and | ||
| Equipment | Fittings | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 October 2019 | 26,606 | 9,351 | 35,957 |
| Additions | - | - | - |
| ────────── | ────────── |
────────── | |
| At 30 September 2020 | 26,606 | 9,351 | 35,957 |
| ────────── | ────────── |
────────── | |
| Depreciation | |||
| At 1 October 2019 | 26,459 | 8,170 | 34,629 |
| Charge for this year | 147 | 413 | 560 |
| ────────── | ────────── |
────────── | |
| At 30 September 2020 | 26,606 | 8,583 | 35,189 |
| ────────── | ────────── |
────────── | |
| Carrying amount | |||
| At 30 September 2020 | - | 768 | 768 |
| ────────── | ────────── |
────────── | |
| At 30 September 2019 | 147 | 1,181 | 1,328 |
| ────────── | ────────── |
────────── |
8 Debtors
| 2020 | 2019 | |
|---|---|---|
| £ | £ | |
| Trade Debtors | 3,895 | 42,719 |
| Prepayments | 15,138 | 13,832 |
| Accrued Income | 51,562 | 33,474 |
| ────────── | ────────── | |
| 70,595 | 90,025 | |
| ────────── | ────────── |
17
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
9 Creditors: amounts falling due within one year
| 2020 | 2019 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Credit Card | 838 | 931 | |||
| Trade Creditors | 13,578 | 11,593 | |||
| Pension and PAYE/NI | 13,480 | - | |||
| Accruals | 1,500 | 5,399 | |||
| Deferred Income | - | 35,770 | |||
| ────────── | ────────── |
||||
| 29,396 | 53,693 | ||||
| ────────── | ────────── |
||||
| Deferred Income Movement | |||||
| Opening | Deferred | Released | Closing | ||
| £ | £ | £ | £ | ||
| Placement and Referral Income | 35,770 | - | (35,770) | - |
At the year end 30th September 2019 three invoices had been raised early for service provision relating to the 30th September 2020 financial year. These invoices were deferred in the 2019 financial statements and the income correctly recognised in the financial year ending 30th September 2020.
10 Analysis of Charitable Funds
Unrestricted Funds
| Unrestricted Funds | |||||
|---|---|---|---|---|---|
| 1 Oct 2019 | Income | Expenditure | Transfers | 30 Sep 20 | |
| £ | £ | £ | £ | £ | |
| Unrestricted | |||||
| General funds | 24,336 | 50,057 | (1,734) | (47,640) | 25,019 |
| Designated | |||||
| Future development fund | 45,900 | - | - | 35,000 | 80,900 |
| Contingency fund | 75,000 | - | (12,640) | 12,640 | 75,000 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
|
| 120,900 | - | (12,640) | 47,640 | 155,900 | |
| ────────── | ────────── | ────────── | ────────── | ────────── |
|
| Total | 145,236 | 50,057 | (14,374) | - | 180,919 |
| ────────── | ────────── | ────────── | ────────── | ────────── |
Designated cost spending
Expenditure from the contingency fund consisted of £8,550 of bad debt from old outstanding invoices and £4,090 of Legal costs. It was agreed at the Board meeting to move a further £35,000 to the Future Development Fund to enable us to invest further in staff posts if necessary.
18
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
| Restricted Funds | |||||||
|---|---|---|---|---|---|---|---|
| 1 Oct 2019 | Income | Expenditure | Transfers | 30 Sep | 20 | ||
| £ | £ | £ | £ | £ | |||
| LCC Supporting People | - | 8,358 | (8,358) | - | - | ||
| Children in Need | - | 60,000 | (60,000) | - | - | ||
| LCC Children's Services | - | 45,000 | (45,000) | - | - | ||
| Awards For All | 1,878 | 9,928 | (11,806) | - | - | ||
| LCC Sexual Health | - | 18,260 | (18,260) | - | - | ||
| Winter Warmth | - | 4,980 | (4,980) | - | - | ||
| Women's Lives Leeds | - | 17,909 | (17,909) | - | - | ||
| LCC Intensive Support | - | 22,422 | (22,422) | - | - | ||
| NHS/CCG Health Advocacy | 22,500 | - | (22,500) | - | - | ||
| Tudor Trust -Housing | 20,833 | 50,000 | (49,998) | - | 20,835 | ||
| Big Change | - | 5,850 | (5,850) | - | - | ||
| Touchstone | - | 36,980 | (36,980) | - | - | ||
| Yorkshire MESMAC | - | 22,000 | (22,000) | - | - | ||
| Ministry Of Justice | 3,784 | 63,631 | (67,415) | - | - | ||
| Changing Lives | - | 35,355 | (35,355) | - | - | ||
| LCC Adult Services | - | 94,000 | (94,000) | - | - | ||
| CLLD | - | 14,693 | (14,693) | - | - | ||
| LCC Additional Complex Needs | - | 40,000 | (40,000) | - | - | ||
| Housing First | - | 49,833 | (29,069) | - | 20,764 | ||
| Homeless Link | - | 30,110 | (106) | - | 30,004 | ||
| WYPCC safer communities fund | - | 5,985 | (935) | - | 5,050 | ||
| Digital Leeds | - | 1,000 | (1,000) | - | - | ||
| Ministry Of Justice - Covid Response |
- | 6,685 | (4,071) | - | 2,614 | ||
| Lloyds Bank Foundation - Covid Response |
- | 14,974 | (5,234) | - | 9,740 | ||
| Children In Need - Covid | |||||||
| Response | - | 2,400 | - | - | 2,400 | ||
| Esmee Fairbairn | - | 74,972 | (49,980) | - | 24,992 | ||
| Lloyds Bank Foundation | - | 24,910 | (24,910) | - | - | ||
| Othre small covid-19 response | |||||||
| grants | - | 2,999 | (219) | - | 2,780 | ||
| ────────── | ────────── | ────────── | ────────── | ────────── |
|||
| 48,995 | 763,234 | (693,050) | - | 119,179 | |||
| ────────── | ────────── | ────────── | ────────── | ────────── |
19
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
Fund descriptions Fund name Purpoes of restriction LCC Supporting People Funding for direct 1-2-1 support for adult sex workers and management Children in Need Provision of 1-2-1 service for young people in Leeds experiencing CSE LCC Children's Services Provision of 1-2-1 service for young people in Leeds experiencing CSE Awards For All Provision to facilitate peer group support LCC Sexual Health Provision of sexual health services to sex workers in Leeds Winter Warmth Funding to provide sex workers with warm clothing over the winter Women's Lives Leeds Provision of direct 1-2-1 support to women with multiple and complex needs LCC Intensive Support Provision of additional support for sex worker with additional complex needs NHS/CCG Health Advocacy Sexworker Advocacy for health needs Tudor Trust -Housing Housing First support for Street Sexworkers Big Change Support for individuals who are homeless Touchstone Funding for direct 1-2-1 support for adult sex workers and management Yorkshire MESMAC Provision of 1-2-1 service for young people in Hull experiencing CSE Ministry Of Justice Direct service provision 1-2-1 to adult sex workers experiencing sexual or domestic abuse/violence
Changing Lives Adult Services CLLD
Supporting women with lived experience of sexual exploitation Provision of sexual health services to sex workers in Leeds Employment for Sexworkers and women who are sexually exploited
LCC Additional Complex Needs Provision of additional support for sex worker with additional complex needs Housing First Housing First support for Street Sexworkers Homeless Link Homeless Link: Influencing (system) change into housing for sex workers in Leeds. WYPCC safer communities fund Funding to support the additional needs during the covid-19 pandemic Digital Leeds Funding to support the additional needs during the covid-19 pandemic
Ministry Of Justice - Covid Funding to support the additional needs during the covid-19 Response pandemic Lloyds - Covid Response Funding to support the additional needs during the covid-19 pandemic
20
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
Fund descriptions (Continued)
Fund name
Children In Need - Covid Response Esmee Fairbairn Lloyds Bank Foundation
Purpoes of restriction
Funding to support the additional needs during the covid-19 pandemic
Towards the CEO salary and additional funding in response to the covid-19 pandemic
Towards management and administrators salary
11 Analysis of net assets between funds
| Total | |||
|---|---|---|---|
| Unrestricted | Restricted | Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Fixed Assets | 768 | - | 768 |
| Current Assets | 209,547 | 119,179 | 328,726 |
| Creditors less than 1 year | (29,396) | - | (29,396) |
| ────────── | ────────── | ────────── | |
| 180,919 | 119,179 | 300,098 | |
| ────────── | ────────── | ────────── |
12 Events after the Reporting Period
After the year end a non-adjusting post balance sheet event took place. At the start of November 2020 and again in January 2021 the UK Government announced a further lockdown restrictions in England that was were expected to be eased from the start of April 2021 onwards. It is expected that the lockdown restrictions will continue to have a significant effect in how the organisation carries out its services. However it is not expected that there will be a material impact upon the finances of the organisation.
13 Related party transactions
There were no related party transactions during the year (2019: £0).
21
Basis Yorkshire Ltd
Year Ended 30th September 2020
Notes to the Financial Statements
14 Operating Lease Note
Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:
| 94 North | |
|---|---|
| Street | |
| Office | |
| £ | |
| Within one year | 20,000 |
| In the second to fifth years inclusive | 40,000 |
| Over five years from the balance sheet date | - |
| ────────── | |
| 60,000 | |
| ────────── |
22