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2021-03-31-accounts

Company number: 6020041 Charity Number: 1121467 Feel Good Factor (Leeds) Report and financial statements For the year ended 31st March 2021

Feel Good Fartor (Leeds) Reference and administrative information for the year ended 31st March 2021 Company number 6020041 1121467 Charity number Reglstered offlce and operational address 53 Louis Street, Chapeltown, Leeds, LS7 4PJP Trustees Tnjstees, who are also directors under company law, who served during the year and up to the date of thls report were as follows: Nathanlel Ltndo Chalr Sharon Brooks Thomas Booth Leonora Balley (resigned November 2020) Dr Hasantha Jayaslnghe Martin Horbury Heather Thrlppleton Mohammed Sattar Chrfs Cushlng (appoSnted March 2021) Tanefa Apekey (appolnted Apdl 2021) Key management Corrlna Lawrence Chief Offlcer Bankers Unlty Trust Bank Nine Brfndleyplace, Birmlngham, Bl 2HB Unlted Trust Bank One Ropemaker Street, London EC2Y 9AW Independent Examlner Catherine Hall FCCA DChA Beehive Mill, Jersey St, Manchester M4 6JG

Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2021 (continued) The trustees present their report and the unaudited financial statements for the year ended 31 March 2021. Included wlthln the twstees, report Is the directors, report as requlred by company law. Reference and adrnlnlstratlve Informatlon set out on page I forms part of thls report. The financlal statements comply with current Statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charltles: SORP appllcable to charitles preparing thelr accounts In accordance with FRS 102. Objectives and activities The charlty's purposes a5 Set out in the memorandum and artlcles of assoaation. The overarchlng objectlve of the charity shall be for the benefit of indlviduals and communltles Ilvlng andlor working In the Leeds City Reglon, in particular BME or others who are soclally or economlcally dlsadvantaged In some way. The objectlve is met by advancing education and preservlng and promotlng the importance of good health and mental wellbeing amongst the sald indivlduals and communitles In order to Improve their condltlons of Ilfe. The vlsion of the charity Is to Smprove the health and wellbelng of local communltles In Leeds by enhanclng Ilfestyles and Increasing access to opportunltles. Our strategic objectlves are to: Dellver hlgh quallty affordable health and wellbelng servlces. Contlnue to develop an understanding of the health and wellbelng needs of dlfferlng communitles. Address the wlder determinants of health such as poverty, unemployment, poor houslngi Inadequate education, poor social and economic envlronments, by uslng an asset based, communlty development approach Be a successful organlsation wlth a sustalnable resource base. The organlsatlon provldes a range of servlces and activitles In pursuance of these objectlves bv,. Provldlng health and wellbeing servI￿S whlch a￿ reflective of the needs of the communltles that we serve Woi'klng In partnership wlth other agencies to ensure that the widest ranges of seNices and activities Is available that matches the needs of the communities we serve. Focusslng on promotlng physlcal and mental wellbeing In Its wldest sense. Provlding opportunities for local people to access educatlon and tralning. Providing activltles that promote Inclusion and break down social Isolation. The trustees review the aims, objectives and activitles of the charlty each year. Thls report looks at what the charlty has achleved and the outcomes of Its WO￿ in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that It is set up to help. The ￿VIeW also helps the trustees ensure the charlty's alms, objectlves and activitles remaln focused on its stated purposes. The trustees have referred to the gufjdan￿ contalned In the Charity Commisslon's general guldance on public benefit when revlewing the charity's aims and objettives and in plannlng its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2021 (continued) Achievements and performance The charlty's main activities, and whom it trles to help, are descdbed below. All its charltable actlvlties focus on reducing health Inequalities and are undertaken to further Feel Good Factor's charltable purposes for the public benefit. ENE Leeds Better Together Feel Good Factor, as the lead and accountable body for the Orion Con50rt1um, successftjlly secured ENE Leeds Better Together, the Community Health Development Service for ENE Leeds over 3 years, in 2017. For Feel Good Factor this has meant contlnued fundlng from Leeds Clty Council Publlc Health to dellver a rar)ge of health and wellbeing actlvities and servlces for people residing in the ethnlcally- dlverse areas of Chapeltown and Harehllls. Thls funding has now been extended for a further 2 years and will continue untll March 2022. Actlvlties undertaken in the last year include.. Money Management courses, Healthy Eatlng and Cooklng on a budget, a range of physlcal actlvlty classes for bolh older and young people, activitles which support mental wellbeing such as confidence buildlng, arts and crafts and communlty gardenlng. Linklng Leeds Feel Good Factor contlnues to play a vltal role as a dellvery partner of the clty wlde soclal prescribing service coverlng the Chapeltown and Harehills a￿aS of Leeds. Leeds Hearing and Sight Loss Service Now In its fourth year, this service continues to go from strength to strength. Our role Is to ensure that members of ethnlcally dlver5e communltles wlth elther hearfng or slght loss in Leeds are aware of the servlce and are supported in accesslng It. Thi5 servlce, as with many of our actlvitles and service5, has been dellvered onllne as a result of Covld. However durlng the year endlng March 2021 a total of 63 sensory Impalred people have recelved elther face to face or online support. Online actlvlties have Included the Tlnnitus and Hearing Loss Peer support groupi and the Mlndfulness Support Group. Choices In pa rtnership wlth Tlme to Shine, Feel Good Factor continues to dellver the Cholces project, Inltlally funded for 3 years. Choice5 secured an addltlonal year's fundlng in the light of the pandemic and Its effect on older people. The focus of the project contlnues to be re¢Juclng loneliness and soclal Isolation, primarlly but not solely for members of the older ethnlcally dlverse communitles in East North East Leeds. It uses person-cer)tred approaches In reaching older people who are experienclng high levels of social Isolation, are lacklng confidence and need support in getting out of thelr home. Activltles inc5ude the Saturday Social group, Walk with Me, supportlng people through volunteers to get out of the home, and activltles which Improve health and mental wellbeing. Connect (Men's Club) Initially consistlng of two men's groups totalling 52 men, now amalgamated into one slnce the onset of Covid, the group meets on a weekly basis and was funded by the National Lottery until March 2021.

Feel Good Factor {Leeds) Report of the Trustees for the year ended 31 March 2021 (continued) Throughout the year meetings have taken place via Zoom with with fundlng trom Awards for All for Ipads and data, ensudng contlnuous contart for some of the most isolated. Manbassadors Fundlng secured vla the National Communlty Fund came to an end on 31st March 2021. However, further funding was secured via Forum Central for a further six months. As a result of the pandemlc funding was used to produce monthly city wide newsletters for men. SWIFT project The aim of thls servlce Is to support older people who are Ilvlng wlth frailty with complex Issues, and who are often socially Isolated, to Improve their wellbeing and independence, The expected outcomes are allgned to what matters most to people Ilvlng wlth frallty: Older people Ilving with frallty will have Improved health and wellbeing as a result of the servlce (BeSng active and heaSthy & Belng able to do the thlngs they enjoy) Older people Ilvlng with frailty wlll feel less Isolated a5 a result of the servlce (Belng sociallv connected & belng able to do the thlngs they enjoy) Older people Ilvl ng wlth frallty will Ilve Independently and safely Sn thelr own homes as a result of the servlce {Belng Independent) Communlty Bullder (Carers) Two-year fundlng secured for a Communlty Bullder to work wlth the local communlty In the Harehllls area of Leeds to support carers from ethnlcally diverse communltles to be able to have a short break from carlng uslng the Asset Based Communlty Development (ABCD) model, This project contlnues to identify, engage and motlvate Community Connectors who will lead posltlve change. The Community Bullder Is also responslble for a small ftjnd to support communlty activities. Care Coordlnators Worklng in partnership with HATCH Local Care Partnershlp on Population Health Management, two-year funding was secured in 2020 for two new and innovative roles, whlch have been developed as part of our vlslon to dellver better outcomes for people living wlth frailty, and with a key focus on creating and supporting independence. These two new posts present an exclting opportunlty to play a plvotal role in supportlng people by coordlnating their health and social care services wlth a range of partners across Local Care Pèrtnershlps - {includlng, GPS. local voluntary sector services, communlty healthcare services, soclal care services, pharmacists, and hou51ng). The scope of partners will vary depending what Is important to the person and their Indlvidual needs. Famlly Health Funded by the West Y0r￿h1re and Harrogate Health and Social Care Partnership. Famlly Health Is a year-long project focussing on sUPPOrting low Income families with a family member that been asked to shield wlthin the 'HATCH' Local Care Partnershlp footprlnt.

Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2021 (continued) Volunteerlng During the year a total of 36 people volunteered to support isolated people through telephone befriending, doorstep chats, shopping and prescrlption collections, food parcels, onllne and face to face actlvltles. Beneficiaries of our services Feel Good Factor contlnues to go from strength to strength and desplte restrlctions as a result of covSd and lockdown has engaged and supported over 2000 Indlvlduals during 2020121. Financial review Income over the year Increased from £777,146 to £842,626. Costs actually fell from £744,759 to £705,271. Thls was partly to do wlth restrlctlons on actlvitles, but It was prlmarily because of restrlcted grants recelved In advance. Thls is reflected In the surplus for the year of £ 137,355 whlch Is rnade up of £135,494 under restrlcted and £1,861 under unrestricted funds. Payments made to partners came to a total of £312,235, and thls has been Included In the total of both Income and expendlture. The charlty manaqed 21 projetts over the course of the year under restrlcted and unrestrlcted funds. Reserves policy The Trustees conslder that It Is prudent to operate wlth a level of reserves to provlde a cushlon agal rsst short-term threats or unforeseen financlal demands. The mlnimum level of free reserves that the Trustees have calculated that the organisatlon needs is equivalent to a maximum of slx month's runnlng costs. Thls would glve the charity the opportunity to malntain charitable work on a short-term basls once old fundlng streams have come to an end and untll new ones have been secured. At 31st March 2021 the level of free reserves was £209.087 (2019: £184,414). Thls amounts to 3.5 months, running costs. After adjusting the reserve for the amounts allocated to third parties, the level of the reserve is very close to target. These reserves are being put towards supporting the buslness plan durlng uncertaln tlmes. COVID-19 The tmstees have reviewed the financlal impact of the coronavlrus. As part of this revlew, whlch Included an update of the budget forecast and cash flow, and an assessment of whether the charlty will be able to continue for at least twelve months after the accounts are approved, the trustees concluded that no material uncertainties exlst that cast slgnificant doubt on the charity's ability to continue as a going concern.

Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2021 (continued) Plans for the future The charlty plans to continue the activities outllned in the forthcomlng year5 subject to satlsfactory fundlng arrangements and to Identlfy other areas of need. An overvlew of new projects has been given above in the sectlon "Achlevements and Peformance" structurei governance and management Governing document The charlty's governlng document is Its memorandum and articles of assoclation dated 6th October 2006. Company status The company is Ilmlted by guarantee and all members have agreed to contrlbute a sum not exceedlng £1 In the event of a windlng-up. The number of guarantees at 31st March 2018 was nlne. Recrultment and appolntment of trustees A skllls audlt Is used to Identify any gaps In skllls, experience, and expertlse wlthln the Board of Dlrectors/Trustees. Trustees are recrulted wlth these gaps In mlnd. Interested partles are provlded wlth Informatlon regardlng the charity and Its Board of Trustees. Partles are requlred to present the Board wlth relevant Infomiatlon, at whlch point the Board wlll make a declslon whether to appoint. Indiictlnn And tralnlno of trustees Following appolntment trustees are Invlted to meet wlth the Chlef Offlcer and members of staff for an Inductlon, Organlsatlonal structure The Board of Trustees consists of 9 members who are responslble for the strateglc dlrectlon of the organlsation whlch Is overseen by the Chief Offlcer on the behalf of the Board of Directors/Trustees, The Board meetlngs take place on a bl-monthly basis. Related parties and relationships wlth other organisations The charlty is a member of the Orion partnership. The Orion Partnershlp Is a consortium of four like-minded organlsatlons: Feel Good Factor, Zest-Health for Life, Space2 and Shantona Women's Centre, all based and worklng wlthln East North East Leeds and sharin9 common values and organisational cultures. Together, we have over 40 years. direct eXperIen￿ of worklng Sn our communities. The charltles have successfully worked together on a number of projects. Remuneratlon pollcy for key management personnel Salarles for key management personnel are reviewed by the trustees on an annual basls. Risk management The Board of Trustees has adopted a risk management process thereby puttlng in steps to mltigate these.

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2021 (continued)

Statement of responsibilities of the trustees

The trustees (who are also directors of Feel Good Factor (Leeds) for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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 that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them 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 for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on 21/09/2021 and signed on their behalf by

Nathaniel Lindo

Chair

7

Independent examiner's report to the trustees of Feel Good Factor (Leeds) I report on the accounts of the company for the year ended 31 march 2021 which are set out on pages 9 to 24. Responslbllltles and basis of report As the charity trustees of the company (and also Its dlrectors for the purposes of company law) you are responslble for the preparation of the accounts In accordance wlth the requirements of the Companies Act 2006 {'the 2006 Act,). Havlng satisfied myself that the accounts of the company are not requlred to be audlted under Part 16 of the 2006 Act and are ellglble for independent examinatlon, I report in respect of my examlnation of your company's accounts as carried out under section 145 of the Charities Acl 2011 {'the 2011 Act,). In carrying out my examlnation I have followed the Dlrectlons glven by the Charlty Commission under sectlon 145(5){b) of the 2011 Act. Independent examlner's statement Slnce the company's gross Income exceeded £250.000 your examlner must be a member of a body Ilsted In sectlon 145 of the 2011 Act. I confirm that l am quallfied to undertake the examlnatlon because l am a member of the Assoclatlon of Chartered Certifled Accountants, whlch Is one of the Ilsted bodies. I have completed my examlnatlon. I conflmi that no matters have come to my attentlon In connectlon wlth the examlnatlon glvlng me cause to belleve that In any materlal respect.. accountlng records were not kept In respect of the company as required by sectlon 386 of the 2006 Act,, or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accountlng requlrements of sertlon 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 examlnation; or 4. the accounts have not been prepared In accordance wlth the methods and princlples of the statement of Recommended practi￿ for accountlng and reporting by charltles appllcable to charitles preparlng the1r accounts in accordance wlth the Financlal Reportlng Standard appllcable In the UK and Republlc of Ireland (FRS 102). I have no concerns and have come across no other matters in connectlon with the examlnatlon to which attention should be drawn In this report in order to enable a proper understanding of the accounts to be reached. Catherlne Hall FCCA DChA Slade & Cooper Ltd Accountants Beehive Mlll Jersey street Manchester M4 6JG 25th Octctser 2021 Date

Feel Good Factor (Leeds) Statement of Financial Activities (Sncluding Income and Expenditure account) for the year ended 31 March 2021 Unrestrlcted funds Restrlcted funds Total funds 2021 Total funds 2020 Note Incorne from. Charitable actlvltles,. Community Health 374,476 467,989 842,465 776, 795 Investments 161 161 351 Total income 374,637 467,989 842,626 777,146 Expendlture on: Charitable activitles: Communlty Health 372,776 332,495 705,271 744,769 Total expendlture 372,776 332,495 705,271 744,769 Net Income/(expendlture) lor the year 1,861 135,494 137,355 32,377 Transfer between funds Net movement In funds for the year 1,861 135,494 137,355 32,377 Reconciliation of funds Total funds brought forward 224,414 63,083 287,497 255,120 Total funds carrled forward 226,275 198,577 424,852 287,497 The statement of flnanclal attlvltles includes all galns and losses recognlsed In the year. All Income and expendlture derive from contlnuing activities.

Feel Good Factor (Leeds)

Company number 6020041

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
12
18,078
Total fixed assets
18,078
Current assets
Debtors
13
31,805
Investments
14
100,000
Cash at bank and in hand
316,391
Total current assets
448,196
Liabilities
Creditors: amounts falling
due in less than one year
15
(41,422)
Net current assets
406,774
Total assets less current liabilities
424,852
Net assets
424,852
The funds of the charity:
Restricted income funds
16
198,577
Unrestricted income funds
17
226,275
Total charity funds
424,852
2021		 £
£
15,046
15,046
38,074
-
269,562
307,636
(35,185)
272,451
287,497
287,497
63,083
224,414
287,497
2020		 £
£
15,046
15,046
38,074
-
269,562
307,636
(35,185)
272,451
287,497
287,497
63,083
224,414
287,497
2020
15,046
272,451
287,497
287,497
63,083
224,414
287,497

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 12 to 24 form part of these accounts.

Approved by the trustees on 21 September 2021 and signed on their behalf by:

Martin Horbury (Treasurer)

10

Feel Good Factor (Leeds) Statement of Cash Flows for the year ending 31 March 2021 2021 2020 Cash provided by/(used In) operating activitles 155,336 (16,792) Cash flows fmm Investing actlvities.. Dlvldends, Interest, and rents from investments Purchase of tanglble fixed assets Purchase of current asset investments 161 (8,668) (ioo,000) 351 (18,108) Cash provlded by/(used in) investlng activities (108,507) (17.757) Increasel(decrease) In cash and cash equivalents In the year 46,829 (34,549) Cash and cash equlvalents at the beglnnlng of the year 269,562 304,111 Cash and cash equlvalents at the end of the year 316,391 269,562 li

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 Accounting policies The prlncipal accountlng pollcles adopted, judgments and key sources of estimatlon uncertalnty in the preparatlon of the financial statements are as follows.. a Basls of preparation The financial statements have been prepared In accordance with Accounting and Reporting by Charltles,. Statement of Recommended Practice applicable to charities preparlng their accounts in accordance wlth the Flnanclal Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102), second edltion October 2019 - (Charltles SORP (FRS 102)), the F1nancial Reportl ng Standard applicable In the UK and Republlc of Ireland (FRS 102) and the Companles Act 2006 and Generally Accepted Accountlng Practice. Feel Good Factor (Leeds) meets the deflnltion of a public benefit entity under FRS102. Assets and Ilabllltles are Inltlally recognlsed at hlstorical cost or transactlon value unless otherwlse stated In the relevant accountlng pollcy note. b Preparation of the accounts on a golng concern basis The trustees conslder that there are no materlal Un￿rtaIntleS about the charltable company's ablllty to contlnue as a going concern. The trustees do not consider that there are any sources of e5tlmatlon uncertalnty at the reportlng date that have a significant rlsk of causing a materfal adjustment to the carrylng amount of assats and Ilabllltles wlthln the next rpportlng pp.rind. C Income Income Is recognlsed when the charity has entltlement to the funds, any performance conditlons attached to the item(s) of Income have been met, It Is probable that the Income wlll be recelved and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, Is recognlsed when the charity has entltlement to the funds, any performance condltlons attached to the grants have been met, it is probable that the income will be ￿CeIved and the amount can be measured reliably and is not deferred. Income recelved in advance of a provislon of a specified servlce Is deferred until the crlterla for Income recognltlon are met. 12

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) d Donated services and faclllties Donated professional services and donated facilitles are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the recelpt of economic benefit from the use by the charlty of the Item is probable and that economlc beneflt can be measured reliably. In accordance with the Charities SORP (FRS 102), geneml volunteer time is not recognised; refer to the trustees, annual report for more informatlon about their contrlbution. On receipt, donated professional services and donated facilities are recognlsed on the basls of the value of the gift to the charlty whlch Is the amount the charlty would have been willlng to pay to obtaln services or facilitie5 of equivalent economic beneflt on the open market. a correspondlng amount is then recognlsed In expenditure In the perlod of recelpt. e Interest receivable Interest on funds held on deposlt Is included when recelvable and the amount can be measured rellably by the charityi thls is normally upon notlficatlon of the Interest pald or payable by the Bank. f Fund accounting Unrestrlcted funds are avallable to spend on actlvltles that further any of the purposes of charlly, Deslgnated funds are unrestrlcted funds of the charity whlch the trustees have decided at thelr dlscretlon to set aslde to use for a speclflc purpose. Restdcted funds are donatlons which the donor has specified are to be solely used for particular areas of the charlty's work or for 5peclflc projects being undertaken by the charlty. g Expendlture and Irrecoverable VAT Expendlture Is recognlsed once there is a legal or constructlve obllgatlon to make a payment to a third partyi It is probable that settlement will be required and the amount of the obllgation can be measured rellably. Expenditure is classified under the followlng actlvity headings: Costs of raising funds are those costs incurred In attractlng voluntary income, and those Incurred in trading artivities that raise funds. Expenditure on charitable activities comprlses those costs Incurred by the charity In the delivery of Its activltles and servlces for Its beneficiarie5. It Includes both the dlrect costs and support costs relating to such activities. other expendlture represents those Items not falling into any other headlng. Irrecoverable VAT is charged as a cost against the activity for which the expendlture was Inctjrred. 13

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) h Allocation of support costs Support costs are those functions that assist the work of the charity but do rbot dlrectly underlake charitable activities. Stjpport costs include back office costs, finance, personnel, payroll and governallce costs which support the charity's programmes and actlvitles. These COSts have been allocated between cost of raislng funds and expenditure on charltable actlvlties. The bases on whlch support costs have been allocated are set out In note 6. Operatlng leases Operatlng leases are leases In which the title to the assets, and the risks and rewards of ownershlpi remain wlth the lessor. Rental charges are charged on a straight line basks over the term of the lease. Tangible flxed assets Indlvidual flxed assets costlng £1,000 or more are capltalised at cost and are depreclated over thelr estimated useful economlc lives on a straight Ilne basls as follows: 20% 200/0 330h Leasehold Improvements Flxtures and fittlngs Offlce equipment k Debtors Trade and other debtors are recognlsed at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepald net of any trade discounts due, I Current asset Investments Current asset investments Include cash and other Investments that are due to mature in less than one year or In more than three months from the balance Sheet date. m Cash at bank and In hand Cash at bank and cash In hand Includes cash and short term hlghly Ilquid Investments wlth a short maturity of three months or less from the date of acqulsltlon or opening of the deposit or si mllar account. n Creditors and provisions Credltors and provislons are recognlsed where the charity ha5 a present obligatlon resultlng 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 rellably. Creditors and provlslons are normally recognised at thelr settlement amount after allowing for any trade discounts due. o Financlal instruments The charity only has financial assets and flnanclal liabilitles of a kind that quallfy as basic financlal 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. 14

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) p Pensions Employees of the charlty are entitled to Joln a defined contribution 'money purchase, scheme. The charity's contribution Is restricted to the contributlons disclosed in note 9. There were no outstanding contributions at the year end. The costs of the defined contrlbution scheme are Included withln support and govemance costs and allocated to the funds of the chartty using the methodology set out In note 8. 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 charlty belng wound up, the Ilability in respect of the guarantee Is limlted to £1 per member of the charlty. The reglstered offlce address Is dlsclosed on page l. 15

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) Income from charitable artlvlties Unrestricted Restricted Total 2021 Total 2020 Blg Lottery Fund BID Servlces Community Foundatlon Communlty Fund Community Llnks Dhyann Design Dr Boonan and Partners Forum Central HMRC JRS grant Leeds Clty Council Leeds Older People's Forum NHS Wakefleld CCG Shantona Space 2 Westfleld Medlcal Centre Zest Course fees Incorne from actlvitles Room hlre other Income 130,166 34,661 38,561 34,501 33,482 9,945 88,016 4,617 25,000 I,soo 855 102,266 79,771 50,000 34,501 33,482 9,945 88,016 4,617 25,000 1,500 855 473,472 80,571 50,000 90,127 1,705 1,500 371,206 800 405,626 49,793 6,883 11,245 13,036 25,000 13,036 25,000 200 1,900 3,385 663 380 1,018 1,018 1,452 1,452 Total 374,476 467,989 842,465 776,795 Total by fund 31 March 2020 365,083 411,712 776, 795 Unrestricted Restricted Total 2020 Blg Lottery Fund BID Servlces Communlty Foundatlon Community Llnks Dhyann Design Forum Central Leeds City Council Leeds Older People's Forum Shantona Space 2 Zest COu￿e fees Income from 3Ctlvltles Room hire Other Income 130,166 34,661 38,561 90,127 1,705 130,166 34,661 38,561 90,127 1, 705 1,500 405, 626 49,793 6,883 11,245 200 1,900 3,385 663 380 1,500 357,255 48,371 49,793 6,883 11,245 200 1,900 3,385 663 380 Total 365,083 411,712 776,795 Investment income Unrestricted Restricted 2021 2020 Income from bank deposits 161 161 351 161 161 351 16

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) Analysis of expenditure on charitable activities Community Health Total 2021 rotal 2020 Staff costs Accommodatlon Project costs Governance costs (see note 6) Support costs (see note 6) 232,560 29,978 341,852 232,560 29,978 341,852 268,795 19,850 367,675 3,610 3,610 4,164 97,271 97,271 84,285 705,271 705,271 744,769 2021 2020 Restrlcted expendlture Unrestrlcted expendlture 332,495 372,776 379,530 365,239 705,271 744, 769 Analysls of governance and support costs Basis of apportionment upport Covernancc Total ?O?I staff costs Offlce costs Independent examlnatlon Legal and professional Tlme spent Staff hours Govemance Governance 79,838 17,433 79,838 17,433 1,200 2,410 1,200 2,410 97,271 3,610 100,881 Basls of apportionment Support Governance Total 2020 staff costs Offlce costs Independent examinatlon Legal and professional Time spent staff hours Govemance Goveman 66,496 17,789 66,496 17,789 1,240 2,924 1,240 2,924 84,285 4,164 88,449 17

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) Net Income/(expenditure) for the year Thls Is stated after chargingl((Tediting)'. 2021 2020 Depreciation Independent examlner's fee 5,636 1,200 5,055 1,240 Staff costs Staff costs durlng the year were as follows.. 2021 2020 Wages and salaries Soclal security costs Pension costs Recrultment costs Training and travel 276,629 20,920 13,633 670 546 294,001 22,059 14,443 70 4,718 312,398 335,291 Allocated as follows: Charitable actlvitles Support costs 232,560 79,838 268,795 66,496 312,398 335,291 No employees has employee benefits In excess of £60,000 (2020: NII). The average number of staff employed durlng the perlod was 17 (2020: 19). The average full time equivalent number of staff employed durlng the period was 10,5 (2020: 11.7). The key management personnel of the charity comprise the trustees and the Senlor Management Team. The total employee beneflts of the key management personnel of the charity were £99,225 (2020.. £81,355). 18

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) Trustee remuneration and expenses, and related party transactlons Nelther the management committee nor any persons connected with them received any remuneration or reimbursed expenses durlng the year (2020.. Nil). O members of the management committee recelved travel and subsistence expenses durlng the year of £0 (2020:£0). There are no donatlons from related parties whlch are outside the normal course of buslness ar)d no restrlcted donations from related partles. No trustee or other person related to the charfty had any personal Interest In any contract or transactlon entered into by the charlty, Includlng guarantees, durlng the year (2020: nll). 10 Government grants The government grants recognlsed In the accounts were as follows: 2021 2020 Leeds Clty Councll 473,472 405,626 473,472 40S,626 There were no unfulfilled condltions and contlngencles attachlng to the grants 11 Corporatlon tax The charity Is exempt from tax on Income and gains falllng wlthln Chapter 3 of Part 11 of the Corporatlon Tax Act 2010 or Sertlon 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applled to its charltable obJects. No tax charges have arisen In the charlty. 19

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) 12 Fixed assets: tangible assets Leasehold improvements Fixtures & fittings Office equipment Total Cost At l April 2020 Addition5 93,422 550 15,509 8,118 16,464 125,395 8,668 At 31 March 2021 93,972 23,627 16,464 134,063 Depreciation At l Aprll 2020 Charge for the year 80,256 3,402 13,629 2,234 16,464 110,349 5,636 At 31 March 2021 83,658 15,863 16,464 115,985 Net book value At 31 March 2021 10,314 7,764 18,078 At 31 March 2020 13,166 1,880 15,046 13 Debtors 2021 2020 other debtors Prepayments and accrued Income 30,104 1,701 31,403 6,671 31,805 38,074 14 Current asset investments 2021 2020 Cash or cash equlvalents loo,000 loo,000 20

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) 15 Creditors: amounts falling due within one year 2021 2020 Trade credltors Short tertv compensated absen￿ (holiday pay) Other creditor5 and accruals Deferred Income Taxatlon and social securlty costs 35,338 29,457 6,084 5,728 41,422 35,185 16 Analysls of movements In restricted funds Balance at l April 2020 Balance at 31 March 2021 Income Expenditure Transfers Community Health Care Coordlnators Carer's Grant Carevlew CCV Hub Cholces Communlty Garden Computers Connected Connect and suppoi Famlly Health Worker Leeds Hearfng and Slght Loss Servlce Llnklng Leeds Living Well Manbassador Orion ReJucl ng Loneliness in Men Seasonal Loneliness Fund swi Unlocked IOOO/o Digltal 50,000 31,701 5,472 16,000 49,793 (22,870) (16,479) (5,472) (16,000) (46,716) 27,130 44,923 29,701 2,194 5,271 2,433 (15S) (9,115) (560) 2,278 ojo 23,705 Y,Y45 24,265 50,000 (15,744) 34,256 34,501 88,016 19.996 14,286 (34,501) (66,531) (1.461) (23,125) 5,938 27,423 18,535 8,839 346 346 4,532 13,036 (12,568) 5,000 1,600 7,500 (220) (30,000) (29,978) (1,000) 1,380 7,500 30,000 29.978 1,000 Total 63,083 467,989 (332,495) 198,577 21

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) 16 AnalysÉs of movements In restricted funds (continued) Balance at l April 2019 Balance at 31 March 2020 Income Expenditure Transfers Community Health Bullding a stronger Britain Carer's Grant Careview Cholces Community Garden Computers Connect Connect Well Healthy Lives Leeds Hearing and Linklng Leeds Manbassador Orlon Power of Reducing Lonellness In Men Seasonal Lonellne5s Fund iilcldp Prpvpntian Summer Cooklng SWIFT 876 6,683 29, 701 1,705 49,793 (7,559) 29,701 (1,705) (47,599) (295) (142) (3,485) (38, 784) (144,711) (34,661) (45,405) (3,647) {594) (11,045) 2,194 295 2,575 3,485 2,433 38, 784 130,166 34,661 51,343 12,486 600 11,045 14,545 5, 938 8,839 346 340 12,036 (7,504) 4,532 1,600 12.439 3,670 15,000 1,600 8,785 (21,224) (3,670) (7,500) 7,500 rotal 30,901 411,712 (379,530) 63,083 Name of restricted fund Description, nature and purposes of the fund Thls is a grant to fund 2 PHM frally care coordinator posts Thls is a project to enable carers In BAME communltles to take a break. Thls was a project to identlfy people at risk of social isolation. Thls was work to coordinate volunteer 5UPPOrt of people shleldlng durlng the pandemic. Thls Is a project to offer a range of actlvlties to soclally-lsolated older people Communlty Garden This is a project run by volunteers to maintain the garden at Louls Street. Computers/lOOO These are projects to provide IT equivalent to enable members of gmups Connect and Support Thls Is a project to asslst with the test and trace systems In the local community. Family Health Worker Thls Is a projeci to support families from diverse backgrounds during the pandemic Llnking Leeds This is the social prescribing service for north Leeds. Healthy Lives Healthy Thls was a project to promote and support healthy independent living for Homes older people. Care Coordlnator5 Carer's Grant Carevlew ccv Choice5 22

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) 16 Analysis of movements in restricted funds (continued) Name of restricted fund Leeds Hearing and Sight Loss Servlce Llvlng Well Descriptlon, nature and purposes of the fund This is a project to support people wlth hearing andlor sight loss to be as healthy and Independent as possible Thls Is project almed at mlnimising the risk of covld-19 infettions in the local communltv. Manbassadorlsuicide This was a project aimed at helplng to reduce high levels of sulclde Prevention amongst older men In Leeds 9 Orlon The Orion fund Is used to support the work of the Orlon Consortlum, Power of Communities Thls was a project to establish and run a "men's group. Reduclng Loneliness Thls Is a group to offer soclal activities for men. In Men/Connect Seasonal Lonellness Thls Is a projett to addresslssues of soclal Isolation. Fund Summer Cooklng These were famlly cooking sesslons over the summer holldays, swIFr The alm of th15 project Is to support older people wlth complex Issues. Unlocked This was funding to produce and dlstrlbute the Unlocked magazlne 17 Analysls of movement in unrestrlcted funds Balance at l April 2020 Asat31 M3rch 2021 Income Expendlture Transfers General fund Bulldlng repalrs and upqrades 184,414 374,637 (349,964) 209,087 40,000 (22,812) 17,188 224,414 374,637 (372,776) 226,275 Balance at l April 2019 Asat31 March 2020 Income Expendlture Transfers General fund Building repa1￿ and 224,2J9 365,434 (365,239) (40,000) 40,000 184,414 40,000 224,219 365,434 (365,239) 224,414 Name of Description, nature and purposes of the fund General fund The free reserves after allowing for all deslgnated funds. Building repairs and This Is to cover the c05t of property repairs and enhancements taking upgrades place early the 2020121 financial year 23

Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2021 (continued) 18 Analysis of net assets between funds General fund Designated funds Restrlrted funds Total Tanglble flxed assets Net current assets/{Ilablllties) Creditors of more than one year 18,078 191,009 18,078 406,774 17,188 198,577 Total 2021 209,087 17,188 198,577 424,852 General fund Deslgnated funds Restricted funds Total Tanglble lixed asset5 Net current assets/(liabllltles) credIto￿ of more than one year 1,993 222,226 1,993 253,127 30,901 Total 2020 224,219 1,600 255,120 19 Contlngent assets There were no contlngent assets. 20 Contlngent Ilablllty There were no contingent Ilabllltles. 21 Post balance sheet events There were no slgnlflcant post balance sheet events. 22 Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles 2021 2020 Net income/{expendlture) for the year Adjustments for: Depreciation charge Lossl(profit) on sale of fixed assets Dividends, interest and rents from Investments Decrease/{increase) in debtors Increasel(decrease) In creditors 137,355 32,377 5,636 5,055 {161) 6,269 6.237 (351) (32,622) (21,251) Net Cash provided by/(used in) operating 155,336 (16, 792) 24