Company number: 6020041 Charlty Number: 1121467 Feel Good Factor (Leeds) Report and financial statements For the year ended 31st March 2024
Feel Good Factor (Leeds) Reference and administrative information for the year ended 31st March 2024 Company number 6020041 Charity number 1121467 Registered office and operatlonal address 53 Louls Street, Chapeltown, Leeds, LS7 4BP Trustees Trustees, who are also dlrectors under company law, who served durlng the year and up to the date of thls report were as follows: Martln Horbury Chalr Thomas Booth Resigned May 2024 Andy Taylor Valerle Francls Nathanlel Llndo Sharon Brooks Heather Thrlppleton Chrls Cushlng Tanefa Apekey Key management Corrlna Lawrence Chlef Executlve Officer Bankers Unlty Trust Bank Planetary Road, Willenhall WVI 9DG Unlted Trust Bank One Ropemaker Street, London EC2Y 9AW Independent Exarniner Catherlne Hall FCCA DChA Beehlve Mlll, Jersey St, Manchester M4 6JG
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) The trustees present their report and the unaudited financlal statements for the year ended 31 March 2024. Included withln the trustees, report Is the directors, report as requlred by company law. Reference and admlnlstratlve information set out on page I forms part of thls report. The flnancial statements comply wlth current statutory requlrements, the memorandum and artlcles of assoclatlon and the Statement of Recommended Practlce Accounting and Reporting by Charltles: SORP appllcable to charltles preparing thelr accounts In accordance with FRS 102. Objectives and activities The charlty's purposes as set out In the memorandum and artlcles of assoclatlon. The overarchlng objettlve of the charlty shall be for the benefit of Indlvlduals and cornmunltles Ilvlng andlor worklng In the Leeds Clty Region, In particular BME or others who are socially or economically dlsadvantaged In some way. The objectlve Is met by advanclng educatlon and preservlng and promotlng the importance of good health and mental wellbelng amongst the sald Indlvlduals and communltles In order to Improve thelr condltlons of Ilfe. Our Vision Freedom from health Inequalltles resulting In an incluslve and equltable soclety ensurlng good health and Improved Ilfe expectancy for all. Our Values Feel Good Factor Is commltted to: provldSng servlces whlch meet the needs of local people and communltles. working wlth prlde and respett, forming honest and open relatlonshlps. belng flexlble and frlendly in our work with people, the organlsatlon and each other. establlshlng partnershlps and addresslng Inequallty. Investlng In the development and wellbelng of our staff and volunteers. Our Strategic Aims Alml To be a successful organlsatlon wlth a sustalnable resource base to brlng money In for projects and to contlnue to exlst. Aim2 To be aware of and responslve to changing cultures and needs of communltles, Increase and Improve health outcomes for people who are dlsadvantaged by addresslng the wlder determlnants of health. Aim3 To contlnue to deliver hlgh quallty, affordable, accesslble health and wellbelng preventatlve services.
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) The trustees revlew the alms, objectlves and activities of the charity each year. Thls report looks at what the charlty has achleved and the outcomes of its work in the reportlng perlod. The trustees report the success of each key activity and the beneflts the charlty has brought to those groups of people that it is set up to help. The revlew also helps the trustees ensure the charlty's alms, objectives and actlvltles remaSn focused on its stated purposes. The trustees have referred to the guldance contalned In the Charlty Commlssion's general guidance on publlc benefit when revlewlng the charity's alms and objectives and In planning its future actlvltles. In partlcular, the trustees consider how planned actlvities will contribute to the alms and objectlves that have been set. Achievements and performance The charlty's main activltles, and whom It trles to help, are descrlbed below. All Its charltable actlvltles focus on reduclng health Inequalities and are undertaken to further Feel Good Factor's charltable purposes for the publlc beneflt. Our Fundingi Servlces & Partnershlp Worklng As a thlrd sector organlsatlon and charlty we have successfully secured much needed fundlng to dellver a wlde range of culturally appropriate actlvltles and servlces In order to meet the needs of those most marglnallsed and vulnerable In local communltles and on a clty wide basls and we hope to contlnue to do so In the years to come. We are Involved In a number of sSgnlflcant projects and strateglc partnershlps, but we recognlse that we cannot survlve on past reputatlon alone glven the current financlal climate and we wlll need to work hard to maintaln sustalnablllty wlth reduclng budgets whllst ensurlng the quallty of servlce we provlde Is malntalned. Feel Good Factor's actlvltles and servlces are funded through a MIxtu of commlssloned and grant fundlng and much of our work Is In partnershlp wlth others. Better Together Feel Good Factor Is the lead and accountable body dellverlng on the Leeds City Councll Publlc Health funded 'Better Together, programme across East North and East Leeds wlth dellvery partners spa2, Zest, Shantona and Touchstone. We are now into the 2nd year of a five-year contract. Activltles Include healthy eatingi cooklng on a budgeti physical activity classes for the young and not so young, actlvltles that support mental wellbelng, such as Confiden building, arts and crafts, slnglng and community gardenlng to name a few. Linking Leeds We are proud to be one of six delivery partners of Llnklng Leeds, an integrated free city-wide Social Prescrlbing service for the people of Leeds. The project Is a way of Ilnking Indlvlduals wlth a range of local communlty servlces to Improve social, emotional and mental wellbeing. Linking Leeds provldes
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) Soclal Prescrlblng for all people age 16 years and beyond while respondlng to the speciflc health profiles of communlties. The Serv1 is funded by the Leeds NHS ICB (Integrated Care Board) for a further 5 years commenclng September 2024. Chapeltown Prlmary Care Network Soclal Prescribing Service Fundlng secured from Chapeltown PCN to provide 3 Llnk Workers (social prescrlblng) and 3 Health and Wellbelng Coaches over a 2.5 year perlod to work wlth patients Identlfied wlth speclflc support needs wlthin GP settlngs. In Aprll 2024 funding was extended for a further slx months and we are awaltlng the PCN'S declslon as to whether to contlnue the partnershlp. Leeds Sensory Service Work Sn partnershlp wlth BID the lead and accountable body and Assodatlon of Bllnd Aslans (ABA) to dellver the Leeds Sensory Servlce formerly known as Leeds Hearlng and Slght Los5 Servlce. Funded by Leeds Clty Councll, the servlce Is now In Its seventh year. Feel Good Factor's role Ss to support members of ethnlcally dlverse communltles wlth hearlng and slght loss In accesslng the servlce and to Improve awareness of the servSce and support avallable where take up Is low. In addltlon to thls Feel Good Factor provldes a range actlvltles for the deaf and hard of hearing communltles whlch Include the Deaf Club based at the West Yorkshlre Playhouse, healthy eatlng cooklng classes, mlndfulness and yoga as well provldlng Informatlon and the flttlng of aids around the home to make Ilfe easler. Choices In Aprll 2022 Feel Good Fattor successfully secured 3 years fundlng from the Henry Smith Charlty. The focus of the project Is to reduce loneliness and soclal Isolatlon, prlmarlly but not solely for members of the older ethnlcally dlverse communltles In East North East Leeds. Cholces uses person-centred approaches In reachlng older people who are experiendng hlgh levels of soclal Ssolatlon, are lacklng confldence and need support In gettlng out of thelr home. However the Impact of cost Ilvlng has had a detrlmental effect on all communitles and we have worked hard to secure addltlonal fundlng to ensurlng that older people In the area have access food and warm spaces. Our attlvltles Include the Saturday Soclal Groupl SUPPOrtlng people through volunteers to get out of the home, and other actlvltles whlch mprove health and mental wellbelng such as Tai Chi, healthy eatlng courses, mindfulness, arts and crafts and bullding soclal networks. Enhan Funded for one year commencing April 2024 by LCH (Leeds Community Healthcare) vla Leeds Older People's Forum Feel Good Factor's role Is to provlde a person-centred core offer of support to people referred from the LCH teams In the area Ilnked to Chapeltown Nelghbourhood Team(s) wlth a vlew to Improve outcomes for people. These Include Improved recovery and rehabllitatlon, improved quality or Ilfe and wlder health and wellbeing improvement, improve thlrd sector organlsations links wlth LCH teams & other agencies to enable provlsion of Jolned up, appropriate, holistic care for people. Feel Good Factor's Development and Support workers will visit people In their homes and wlll agree a support package wlth
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) them for up to 12 weeks, In addltlon to this Feel Good Factor will also provlde an outreach servlce, vlsltlng community groupsi plaS of worship, houslng assoclations and other third sector organisations wlth the alm of encouraging take up of LCH serVIS, Enhance replaces many elements of the Swlft project which ran for three years from 2021 to 2024. Connect Connect Men's Groups run twlce a week and brlng together men for support, self-development and frlendshlp, It Is funded for one year by The Lottery 'Awards for All, programme. The focus of the project and Its actlvlties Is to reduce lonellness and social isolatlon, ensurlng that men are at the heart of the project, and Its development, are Invested in and supported to make a dlfference for themselves and for others. The project will use person centred approaches In reachlng men who are experlencing hlgh levels of lonellness/soclal Isolatlon, who are lacking in conftdence and the support needed to engage wlth others. Real Connect Grant-funded for one year by Leeds Communlty Mental Health Trust as part of the Leeds Transformlng Mental Health Services. Real Connect Is a partnershlp between Feel Good Factor and Calm and Centred. Calm and Centred CIC and Feel Good Factor agreed to work together collaboratlvely to brlng together and bulld on the mental wellbelng servlces both organlsatlons already provlde to black men. Thls means the fundlng wlll ensure that more black men In Leeds have access to culturally sensltlve counselling, psychotherapy and a wlde range of group actlvltles alongslde other interventlons Calm and Centred w511 dellver the 'Real Talk, Black Mens Mental Health Servlce whlch follows a model that works speclflcally wlth men to encourage and develop well-belng, reduce Isolatlon, engage wSth culturally sensltlve psychologlcal Interventlon and empowerment. The men wlll recelve slx one-to-one counselllng sesslons wlth black counsellors with access to the Feel Good Factor's 'Real Connect, Mens Group sesslons before and after the counselllng s1ons. Feel Good Factor wlll dellver the 'Real Connect, men's health and wellbelng programme In partnershlp wlth men whlch wlll support them to take actlon on thelr own health and mental wellbelngi enabllng them to bulld soclal networks, connect with thelr communlties, bulld confldence and self-esteem, exerclse power and control over thelr Ilves.
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) Volunteering Durlng the year a total of 18 people volunteered to support Isolated people through telephone befrlendlng, doorstep chats, shopplng and prescrSptJon collections, food parcels, online and fa to face actlvStles. Beneflciaries of our services Feel Good Factor Is proud of Its many achlevements slnce Its Inceptlon In 2003. The Charlty contlnues to go from strength to strength desplte the Impact of the cost of living on servlce dellvery, overheads, and staff costs, and Is pleased to have engaged wlth and supported 1700 Indlvldua15 during 2023/24, Financial review Income over the year Increased from £812,090 to £872,303. Overall, there was a surplus of £7,369, and thls was rnade up of an unrestr5cted surplus of £663 and a restrlcted surplus of £6,706. The charlty achleved Its financlal objectlve of breaklng even. Payments made to partners came to a total of £286,546, and thls has been Included in the total of both Income and expendlture. The charlty managed 15 projects over the course of the year under restrlcted and unrestrltted funds. Reserves policy The Trustees consider that the charlty needs to hold a reserve In the form of a mlnlmum cash balance to ensure that it can contlnue to operate robustly. As well as provlding securlty In the event of unforeseen clrcumstances, the serve glves the charlty the opportunlty to malntaln charltable work on a short-term basls once old fundlng streams have come to an end, and untll new ones have been secured. Many fundlng streams are short-term, and wlthout a reseNe, medlum-term plannlng would be difflcult. The Trustees have calculated that the charlty needs a mlnlmum reserve of £250,000, Thls equates to 3.5 months, runnlng costs. At 31st March 2024 the level of free reserves was £264,564 (2023: £258,547). Thls amounted to 3.6 months, runnlng costs. Plans for the future The charlty plans to contlnue the attlvltles outlined In the forthcoming years subject to satlsfactory funding arrangements and to identify other areas of need. An overvlew of new projects has been given above in the sectlon "Achlevements and Performance
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) Structurei governance and management Governlng document The charlty's governing document Is Its memorandum and artlcles of assoclatlon dated 6th October 2006. Company status The company Is Ilmlted by guarantee and all members have agreed to contrlbute a sum not exceeding £1 In the event of a wlndlng-up. The number of guarantees at 31st March 2024 was elght. Recruitment and appointment of trustees A skllls audlt Is used to Identlfy any gaps In skllls, experlence, and expertlse wlthln the Board of Dlrectors/Trustees. Tnjstees are recrulted wlth these gaps In mlnd. Interested partles are provlded wlth Inforrnatlon regardlng the charlty and Its Board of Trustees. Partles are requlred to present the Board with relevant Informatlon, at whlch polnt the Board wlll make a declslon whether to appolnt. Inductlon and tralnlng of trustees Followlng appolntment trustees are Invlted to meet wlth the Chief Offlcer and members of staff for an Inductlon. OrganAsatlonal structure The Board of Trustees conslsts of 8 members who are responslble for the strateglc dlrectlon of the organlsatlon whlch Is overseen by the Chief Officer on the behalf of the Board of Dlrectors/Trustees. The Board meetings take place on a bl-monthly basls. Related parties and relatlonships wlth other organlsatlons The charlty is a member of the Orion partnershlp. The Orlon Partnershlp Is a consortlum of four Ilke-mlnded organlsatlons: Feel Good Factor, Zest-Health for Llfe, Space2 and Shantona Women's Centre, all based and worklng wlthln East North East Leeds and sharing common values and organlsatlonal cultures. Together, we have over 40 years, dlrect experlence of worklng In our communltles, The charitles have successfully worked together on a number of projects. Remuneratlon pollcy for key management personnel Salarles for key management personnel are revlewed by the trustees on an annual basts. Risk management The Board of Trustees has adopted a rlsk management process thereby puttlng In steps to mltlgate these,
Feel Good Factor (Leeds) Report of the Trustees for the year ended 31 March 2024 (continued) statement of responsibilities of the trustees The trustees (who are also dlrectors 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 wlth applicable law and Unlted Kingdom Accounting Standards (United Kingdom Generally Accepted AccoLJntlng Practlce). Company law requlres the trustees to prepare flnanclal statement5 for each flnanclal year whlch glve a true and falr vlew of the state of affalrs of the charltable company and of the Incomlng resources and appllcatlon of resources, Including the Income and expendlture, of the charitable company for that perlod. In preparing these flnanclal statements, the trustees are requlred to: Select sultable accounting policies and then apply them conslstently Observe the methods and prlnclples In the Charlties SORP Make Judgements and estlmates that are reasonable and prudent state whether appllcable UK Accountlng Standards and statements of recommended Pract1 have been followed, subject to any material departures dlsclosed and explalned In the flnanclal statements Prepare the flnancial statements on the golng conrn basls unless It Is Inapproprlate to presume that the charlty wlll contlnue In operatlon The trustees are responslble for keeplng proper accountlng records that dlsclose wlth reasonable accuracy at any tlme the financial positlon of the charltable company and enable them to ensure that the flnanclal statements comply wlth the Companles Act 2006. They are also responslble for safeguardlng the assets of the charltable company and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other Irregularltles. The trustees are responslble for the malntenance and Integrlty of the corporate and flnanclal Informatlon Included on the charitable company's webslte. LeglslatSon In the Unlted Klngdom governlng the preparatlon and dlssemlnatlon of flnancial statements may dlffer from leglslatlon In other jurlsdlctlons. Thls report has been prepared In accordance wlth the provlslons appllcable to companles subject to the srnall companies, reglme of the Companles Act 2006. The trustees, annual report has been approved by the trustees on 24/09124 and slgned on thelr behalf by Martln Horbury ChaSr
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 2024 whlch are set out on pages 10 to 25. Responsibilities and basis of report As the charlty trustees of the company (and also Its dlrectors for the purposes of company law) you are responsible for the preparation of the accounts In accordance wlth the requirements of the Companles Att 2006 ('the 2006 Act?. Havlng satlsfled 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 examlnatlon, I report in respect of my examlnation of your company's accounts as carrled out under sectlon 145 of the Charltles Act 2011 ('the 2011 Act,). In carrying out my examlnatlon I have followed the Dlrectlons glven by the Charlty Commlsslon under sectlon 145(5)(b) of the 2011 Act. Xndependent examiner's statement Slnce the company's gross Income exceeded £250,000 your examlner must be a member of a body listed Sn sectlon 145 of the 2011 Act. I confirm that I am quallfied to undertake the examlnatlon because I am a member of the Assodation of Chartered Certlfled Accountants, whlch Is one of the listed bodies. I have completed my examlnatlon. I conflm that no matters have come to my attentlon In connectlon wlth the examlnatSon glvlng me cause to belleve that In any materfal respect: l. accountlng records were not kept In respect of the company as requlred by sectlon 386 of the 2006 Act; or 2. the accounts do not accord wlth those records. or 3. the accounts do not comply wlth the accountlng requlrements of sectlon 396 of the 2006 Act other than any requlrement that the accounts glve a 'true and falr vlew, whlch Is not a Matter consldered as part of an Independent examlnation; or 4. the accounts have not been prepared Sn accordan wlth the methods and princlples of the statement of Recommended Practlce for accountlng and reportlng by charltles appllcable to charltles preparlng thelr accounts in accordance wlth the Flnancial ReportSng Standard applicable In the UK and Republlc of Ireland (FRS 102). I have no concerns and have come across no other matters In connectlon wlth the examlnation to whlch attentlon should be drawn thls 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 1411112024 Date
Feel Good Factor (Leeds) Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2024 Unrestricted funds Restritted funds Total funds 2024 Total fvnds 2023 Note Income from: Charitab le actlvlties: Community Health 531,362 333,793 865,155 809,105 Investrnents 7,148 7,148 2,985 Total Income 538,510 333,793 872,303 812 090 Expenditure on: Charitable actlvltles.. Community Health 537,847 327,087 864,934 869,680 Total expenditure 537,847 327,087 864,934 869,680 Net Income/(expenditure) for the year 663 6,706 7,369 (57,590) Transfer between funds Net movement In funds for the year 663 6,706 7,369 (57,590) Reconciliation of funds Total funds brought forward 265,633 61,206 326,839 384,429 Total funds carried forward 266,296 67,912 334,208 326,839 The statement of flnanclal actlvitles Includes all galns and losses recognlsed In the year. All Income and expenditure derlve from continuing activlties. io
Feel Good Factor (Leeds) Company number 6020041 Balance sheet as at 3 1 March 2024 Note 2024 2023 Fixed assets Tangible assets 12 1,732 7,086 Total fixed assets 1,732 7,086 Current assets Debtors Investments Cash at bank and In hand 13 5,143 104,329 276,085 4,644 102,262 233,609 14 Total current assets 385,557 340,515 Liabilities Credltors: arnounts falling due in less than one year 15 (53,081) (20, 762) Net current assets 332,476 319,753 Total assets less current liabilities 334,208 326,839 Net assets 334,208 326,839 The funds of the charity: Restrlcted Income funds Unrestrlcted Incorne funds 16 67,912 266,296 61,206 265,633 17 Total charlty funds 334,208 326,839 For the year in questlon, the company was entitled to exemption frorn an audit under sectlon 477 of the Companles Act 2006 relatlng to small companles. Dlrectors, responslbllltles: The mcmber5 have not requlred the company to obtaln an audlt of Its accounts for the year In questlon In accordance wlth 5ectlon 476, The directors acknowledge thelr re5ponslbllitles for complying wlth the requlrements of the Act wlth respect to accountlng records and the preparatlon of accounts. These accounts are prepared in accordance with the special provlsions of part 15 of the Companies Act 2006 relatlng to small companies and constitute the annual accounts required by the Companies Act 2006 and are for clrculation to members of the company. The notes on pages 12 to 25 fomi part of these accounts. Approved by the trijstees on 24/09124 and slgned on their behalf by: Martin Horbury (Chair) li
Feel Good Factor (Leeds) Statement of Cash Flows for the year ending 31 March 2024 2024 2023 Cash provided by/(used in) operating activities 22 37,395 (30,776) Cash flows from Investing activities.. Dividends, Interest, and rents from Investments Purchase of tanglble fixed assets Purchase of current asset investments 7,148 2, 985 (2,067) (962) Cash provided by/(used in) investing activities 5,081 Increase/(decrease) In cash and cash equlvalents Sn the year 42,476 (28, 753) Cash and cash equlvalents at the beginning of the year 233,609 262,362 Cash and cash equivalents at the end of the year 276,085 233,609 12
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 Accountlng policies The prlnclpal accountlng pollcies adopted, judgments and key sources of estlmatlon uncertalnty In the preparatlon of the financlal statements are as follows: a Basis of preparatlon The flnanclal statements have been prepared In accordan wlth Accountlng and Reportlng by Charltles: Statement of Recommended Practlce appllcable to charltles preparlng thelr accounts In accordance wlth the Flnanclal Reporting Standard appllcable In the UK and Republic of Ireland (FRS 102), second edltlon - October 2019 - (Charltles SORP (FRS 102)), the Flnanclal Reportlng standard applicable In the UK and Republlc of Ireland (FRS 102) and the Companies Act 2006 and Generally Accepted Accountlng Practlce. Feel Good Factor (Leeds) Tneets the deflnitlon of a public beneflt entlty under FRS102. Assets and Ilabllltles are Inltlally recognlsed at historlcal cost or transaction value unless otheiSe stated In the relevant accounting pollcy note. b Preparation of the accounts on a going concern basls The trustees conslder that there are no fflaterlal uncertalntles about the charltable company's abllity to contlnue as a golng concem. The trustee5 do not conslder that there are any sources of estlmatlon unrtaIntY at the reporting date that have a slgnificant rlsk of causing a materlal adjustment to the carrylng amount of assets and Ilabillties wlthln the next reporting perlod. c Income Income Is recognlsed when the charlty has entitlement to the funds, any performance condltlons 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 rellably. Income from government and other grants, whether 'capltal' grants or 'revenue' grants, Is recognlsed when the charlty has entitlement to the funds, any performance condltlons attached to the grants have been met, It Is probable that the Income wlll be received and the amount can be measured rellably and is not deferred. Income received In advance of a provlslon of a speclfled servlce Is deferred until the criterla for Income recognltlon are met. 13
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) d Donated services and fadlltles Donated professlonal servlces and donated facilitles are recognised as income when the charlty has control over the Item, any conditions associated wlth the donated item have been met, the recelpt of economlc benefit from the use by the charity of the Item Is probable and that economlc benefit can be measured reliably. In accordance wlth the Charities SORP (FRS 102), general volunteer tlme Is not recognlsed; refer to the trustees, annual report for more Informatlon about thelr contrlbutlon. On recelpt, donated professlonal servlces and donated facllltles 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 servlces or faclllties of equivalent economlc beneflt on the open market; a correspondlng amount Is then recognlsed in expendlture 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 charlty; thls Is normally upon notlflcatlon of the interest pald or payable by the Bank. f Fund accountlng Unrestrlcted funds are avallable to spend on actlvltles that further any of the purposes of charlty. Deslgnated funds are unre5trlcted funds of the charfty whlch the trustees have declded at thelr dlscretion to set asSde to use for a speclftc purpose. Restrlcted funds are donatlons whlch the donor has speclfled are to be solely used for partlcular areas of the charlty's work or for speclflc projects belng 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 thlrd party, It Is probable that settlement will be requlred and the amount of the obllgatlon can be measured reliably. Expendlture is dassifled under the following acllvlty headlngs,. Costs of ralslng fvnds are those costs incurred In attractlng voluntary Income, and those Incurred In trading actlvltles that ralse funds. Expenditure on charitable actlvitle5 comprlses those costs Incurred by the charlty In the dellvery of Its activlties and servlces for Its beneflclarles, It Includes both the dlrect costs and support costs relating to such actlvitles. Other expenditure represents those Items not falllng Into any other heading. Irrecoverable VAT Is charged as a cost agalnst the actlvlty for whlch the expendlture was incurred. 14
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) h Allocation of support costs Support costs are those functions that asslst the work of the charlty but do not dlrectly undertake charltable actlvltles. Support cost5 Include back office costs, finance, personnel, payroll and governance costs which support the charlty's programmes and actlvlties. These costs have been allocated between cost of raislng funds and expendlture on charitable actlvltles. The bases on whlch support costs have been allocated are set out In note 6. Operating leases Operatlng leases are leases In whlch the tstle to the assets, and the rlsks and rewards of ownershlpi remaln wlth the lessor. Rental charges are charged on a stralght Ilne basls over the term of the lease. j Tanglble fixed assets Indivldual fixed assets costlng £1,000 or more are capltalised at cost and are depreclated over thelr estlmated useful economlc lives on a straight Ilne ba51s as follows: Leasehold Improvements Flxtures and flttlngs Offlce equlpment 20% 20% 33% k Debtor8 Trade and other debtors are recognlsed at the settlement amount due after any trade d15count offered, Prepayments are valued at the amount prepald net of any trade dlscounts 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 Ilquld Investments wlth a short maturity of three months or less from the date of acqulsltlon or openlng of the deposlt or simllar account. Creditors and provlslons Credltors and provlslons are recognised Whe the charlty has a present obllgatlon resultlng from a past event that will probably result In the transfer of funds to a thlrd party and the amount due to settle the obligation can be measured or estimated reliably. Credltors and provlsions are normally recognlsed at thelr settlement amount after allowing for any trade dlscounts due. 15
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) O Financlal instruments The charlty only has financial assets and financlal Ilablllties of a klnd that quallfy as basic flnancial Instruments. Baslc financlal Instruments are Initially recognised at transaction value and subsequently measured at theSr settlement value wlth the exceptlon of bank loans whlch are subsequently measured at amortised cost using the effective Interest method. P Pensions Employees of the charlty are entitled to joln a defined contrlbution 'money purchase, scheme. The charlty's contrlbutlon is restrlcted to the contrlbutions dlsc105ed In note 9. There were no outstandlng contrlbutlons at the year end. The costs of the deflned contrlbutlon scheme are Included withln support and governance costs and allocated to the funds of the charlty using the methodology set out In note 8. Legal status of the charitv The charlty is a company limlted by guarantee registered In England and Wales and has no share capital. In the event of the charlty belng wound Upi the Ilablllty In respect of the guarantee Is Ilmited to £1 per member of the charlty. The reglstered offltr address Ss dlsclosed on page l. 16
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) Income from cha ritable activtties Unrestrlcted Restrlcted Total 2024 Total 2023 BID Servlces Communlty Llnks Chapeltown Prlmary Care Network Hatch Local Care Partnershlp Henry Smlth Charity Leeds Black Elders Assoclatlon Leeds Clty Councll Leeds Older People's Forum Leeds Older People's Forum Places For People Sheffleld Unlverslty Sports England The Natlonal Lottery Communlty Fund Wlndmlll Communlty Transport York5hlre Dales Natlonal Park Yorkshire Wlldllfe Trust Zest - Health For Llfe Course fees Income from actlvltles Room hlre Other Income 37,169 107,486 5,820 5,000 54,700 1,000 14,317 2,918 60,560 37,169 107,486 144,430 5,000 54,700 1,000 392,898 2,918 61,360 500 1,130 3,514 36,280 89,246 118,476 138,610 53,300 378,581 440,221 800 500 980 58,326 150 3,514 7,264 39,627 46,891 800 320 320 1,500 1,500 4,658 400 2,704 400 2,736 32 6,632 1,203 1,203 1,166 Total 531,362 333,793 865,155 809,105 Total by fund 31 March 2023 546,359 262,746 809,105 Unrestricted Restrlcted Total 2023 BID Servlces Communlty Llnks Chapeltown Prlmary Care Network Leeds Clty Councll Leeds Older People's Forum The Henry Smlth Charity Wlndmill Communlty Transport Zest - Health For Llfe Income from actlvltles other Income 36,280 89,246 5,820 18,316 54,326 53,300 800 4,658 36,280 89,246 118,476 440,221 58,326 53,300 80Q 4,658 6,632 1,166 112,656 421,905 4,000 6,632 1,166 Total 546,359 262,746 809, 105 17
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) Investment income Unrestrlcted Restrlcted 2024 2023 Income from bank deposlts 7,148 7,148 2,985 7,148 7,148 2, 985 Analysis of expenditure on charltable activities Communlty Health Total 2024 Total 2023 Staff costs Accommodatlon Project costs Governance costs (see note 6) Support costs (see note 6) 335,243 19,652 322,915 335,243 19,652 322,915 335,866 23,991 335,978 4,394 4,394 4,759 182,730 182,730 169,086 864,934 864,934 869,680 2024 2023 Restrlcted expendlture Unrestrlcted expendlture 327,087 537,847 348,178 521,502 864,934 869,680 Analysls of governance and support costs Basls of apportlonment Support Governance Total 2024 Staff costs Offlce costs Independent examlnatlon Legal and professional TEme spent staff hours Governance Governance 159,447 23,283 159,447 23,283 1,150 3,244 1,150 3,244 182,730 4,394 187,124 18
Feel Good Factor (Leeds) Notes to the account5 for the year ended 31 March 2024 (continued) Analysis of governance and support costs (continued) Support Govemance Total 2023 apportionment Staff costs Qffice costs Independent examination Legal and pn)fessional rime spent Staff hours Governance Governance 147,112 21,974 147,112 21,974 1,360 3,399 1,360 3,399 169,086 4,759 173,845 Net income/(expendlture) for the year Thls Is stated after chargSng/(credltlng)'. 2024 2023 Depreclatlon Independent examinerfs fee 5,354 1,150 5,356 1,360 Staff costs Staff costs durlng the year were as follows: 2024 2023 Wages and salarles Soclal securlty costs Penslon costs Recrultment costs Tralnlng and travel 436,473 34,723 21,358 365 1,771 423,813 34,832 20,982 418 2,933 494,690 482,978 Allocated as follows: Charltable actlvltles Support costs 335,243 159,447 335,866 147,112 494,690 482,978 No employees has employee beneflts In eXsS of £60,000 (2023; NII). The average number of staff employed durlng the perlod was 24 (2023: 24). The average full time equivalent number of staff employed during the period was 15.3 (2023: 14.9). The key management personnel of the charlty comprise the trustees and the Senior Management Team. The total employee benefits of the key management personnel OF the charity were £114,878 (2023: £104,897). 19
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) Trustee remuneration and expenses and related party transactions Neither the management commlttee nor any persons connected wlth them reIVed any remuneratlon or relmbursed expenses durlng the year (2023; NII). I member of the management commlttee recelved travel and sub5iStence expenses durlng the year of £77 (2023:£39). There are no donatlons from related partles whlch are outslde the normal course of buslness and no strIcted donations from related partles, No trustee or other person related to the charlty had any personal Interest In any contract or transactlon entered Into by the charity, Induding guarantees, during the year (2023: nll). 10 Government grants The government grants recognlsed In the accounts were as follows: 2024 2023 Leeds Clty Council 392,898 440,221 392,898 440,221 There were no unfulfllled condltlons and contlngencies attachlng to the grants 11 CorporatSon tax The charlty Is exempt from tax on Income and galns falllng wlthln Chapter 3 of Part 11 of the Corporatlon Tax Act 2010 or Sectlon 256 of the Taxatlon of Chargeable Galns Act 1992 to the extent that these are applled to Its charitable objects. No tax charge5 have arlsen In the charlty. 20
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) 12 Fixed assets: tangible a55ets Leasehold improvements Flxtures & flttings Offlce equlpment Total Cost At l Aprll 2023 Addltlons 93,972 23,627 16,464 134,063 At 31 March 2024 93,972 23,627 16,464 134,063 Depreclatlon At l Aprll 2023 Charge for the year 90,462 3,400 20,051 1,954 16,464 126,977 5,354 At 31 March 2024 93,862 22,005 16,464 132,331 Net book value At 31 March 2024 iio 1,622 1,732 At 31 March 2023 3,510 3,576 7,086 13 Debtors 2024 2023 Other debtors Prepayments and accrued Income 3,409 1,734 3,025 1,619 5,143 4,644 14 Current asset Investments 2024 2023 Cash or cash equlvalents 104,329 102,262 104,329 102,262 21
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) 15 Credltors: amounts falling due within one year 2024 2023 other credltors and accruals Taxatlon and soclal securlty Costs 45,137 7,944 13,423 7,339 53.081 20,762 16 Analysls of movements In restricted funds Balance at l Aprll 2023 Balance at 31 March 2024 Income Expendlture Transfers Communlty Health Acce55 Fund Care Coordlnators Cholces Enhance Harm Minlmlsatlon Hollday Club Household Support Fund projects Leeds Sensory Servlces Llnklng Leeds Men's Group Swlmmlng Group Warm Spaces Winter Warmth 1,500 (1,245) (17,000) (57,314) (48,888) (926} (9,298) 255 17,000 6,436 9,403 2,502 (447) 55,350 44,967 4,472 5,482 1,576 9,745 1,350 6,500 12,945 5,604 (13,338) {2,664) 957 9,440 37,169 107,486 25,691 3,514 26,904 2,918 (37,169) (105,559) (13,956) 1,927 19,871 3,514 18,000 2,418 8,136 10,326 (19,230) (500) Total 61,206 333,793 (327,087) 67,912 22
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) 16 Analysis of movements in restricted funds (continued) Balance at l April 2022 Balance at 31 March 2023 Income Expenditure Transfe Communlty Health BOSS Care Coordlnators Carer's Grant Cholces Connect and support Enhance Harm Mlnlmlsatlon Healthy Holldays Household Support Improvlng Llves Leeds Sensory Servlce Llnklng Leeds Llvlng Well Men's Group Orlon SWI Warm Spaces Youth Actlvltles Fund 6,500 6,500 17,000 57,025 23,486 5,761 33,050 (40,025) (18,202) {5,761) (33,050) (33,423) (2,386) (1,041) (3,650) (47,664) (5,284) 42,826 9,403 2,502 3,454 1,350 6,436 4,888 (463) 4,958 5,000 54,100 36,280 89,246 5,820 (36,280) (89,246) (4,099) (4,709) (346) (23,921) (474) (3,901) 6,415 4,709 346 11,421 8,136 12,500 10,800 10,326 (3, 901) Total 146,638 262,746 (348, 178) 61,206 Name of restrlcted fund Descrlptlon, nature and purposes of the fund AC$$ Fund Care Coordlnators Cholces Thls Is a project to promote dlgltal Induslon Thls was a grant to fund 2 PHM frallty care coordlnator posts Thls Is a project nded by the Henry Smlth Charlty to offer actlvltles which alm to reduce soclal Isolatlon. Thls is a project with the objective of Improvlng outcomes fore people Ilvlng wlth frally. Thls was a project to restrlct the damage caused by the covid-19 pandemlc. This is a project to run actlvitles for familie5 during the school holldays. Enhance Harm Mlnlmlsatlon Holiday Club Household Support Fund IT projects Thls Is a project to support famllles most vulnerable to the rlslng cost of Ilvlng. These are projects to support the communlty wlth rr Issues. Leeds Sensory servIs A project to support people with hearing and sight loss to be as healthy and Independent as possible. This is the social prescribing servlce for north Leeds. Linklng Leeds 23
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) Name of Description. nature and purposes of the fund Men's Group Swimming Group Warm Spaces Wlnter Warmth Our Connett men's group runs twlce a week and brlngs together men at This is a group to help people participate in swimming actlvlties. This is a group during the day on Frlday to offer soclal actlvites and lunch. Thlsls a project to support vulnerable people In staylng warm over the 17 Analysis of movement In unrestrlcted funds Balance at l Aprll 2023 Asat31 March 2024 Income Expendlture Transfers General fund Bullding repal rs and upgrades 258,547 538,510 (532,494) 264,564 7,086 (5,353) (i) 1,732 265,633 538,510 (537,847) 266,296 Balance at l Aprll 2022 Balance at 31 March 2023 Income Expenditure Transfers General fund Buildlng repal rs and upgrades 230,523 549,344 (514,234) (7,086) 258, 547 7,268 (7,268) 7,086 7,086 237,791 549,344 (521,502) 265,633 Name of Descrlptlon, nature and purposes of the fund General fund Bulldlng repalrs and upgrades The free reserves after allowlng for all deslgnated funds. Thls represents the net book value of flxed assets. 24
Feel Good Factor (Leeds) Notes to the accounts for the year ended 31 March 2024 (continued) 18 Analysis of net assets between funds General fvnd Deslgnated funds Restrlcted funds Total Tanglble flxed assets Net current assets/(Ilabilities) Credltors of more than one year 1,732 262,832 1,732 332,476 1,732 67,912 Total 2024 264,564 1,732 67,912 334,208 General fund Designated funds Restricted funds Total Tangible fixed assets Net current assets/(liabllltles) Credltors of more than one year 7,086 251,461 7, 086 319,753 7,086 61,206 Total 2023 258,547 7,086 61,206 326,839 19 Contlngent assets There were no contlngent assets. 20 Contingent liablllty There were no contlngent Ilabllltles. 21 Post balance sheet events There were no slgnlflcant post balan sheet events. 22 Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles 2024 2023 Net income/lexpendlture) for the year Adjustments for: Depreciation charge Loss/(proflt) on sale of fixed assets Dlvldends, Interest and rents from Investments Decrease/(increase) In debtors Increase/(decrease) In credltors 7,369 (57,590) 5,354 5,356 (7,148) (499} 32,319 (2, 985) 44, 652 (20,209) Net cash provided by/(used in) operating 37,395 (30, 776) 25