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: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

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<br>£<br>£<br>**Fixed assets**<br>Tangible assets<br>12<br>18,078<br>**Total fixed assets**<br>**18,078**<br>**Current assets**<br>Debtors<br>13<br>31,805<br>Investments<br>14<br>100,000<br>Cash at bank and in hand<br>316,391<br>**Total current assets**<br>**448,196**<br>**Liabilities**<br>Creditors: amounts falling<br>due in less than one year<br>15<br>(41,422)<br>**Net current assets**<br>**406,774**<br>**Total assets less current liabilities**<br>424,852<br>**Net assets**<br>**424,852**<br>**The funds of the charity:**<br>Restricted income funds<br>16<br>198,577<br>Unrestricted income funds<br>17<br>226,275<br>**Total charity funds**<br>**424,852**<br>2021|_£_<br>_£_<br>_15,046_<br>**_15,046_**<br>_38,074_<br>_-_<br>_269,562_<br>**_307,636_**<br>_(35,185)_<br>**_272,451_**<br>_287,497_<br>**_287,497_**<br>_63,083_<br>_224,414_<br>**_287,497_**<br>_2020_|_£_<br>_£_<br>_15,046_<br>**_15,046_**<br>_38,074_<br>_-_<br>_269,562_<br>**_307,636_**<br>_(35,185)_<br>**_272,451_**<br>_287,497_<br>**_287,497_**<br>_63,083_<br>_224,414_<br>**_287,497_**<br>_2020_|
|---|---|---|
|||**_15,046_**<br>**_272,451_**|
|||_287,497_|
|||**_287,497_**|
|||_63,083_<br>_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: 

- The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476, 

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

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