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 spa￿2,
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 pla￿S of worship, houslng assoclations and other third sector organisations wlth the
alm of encouraging take up of LCH serVI￿S,
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 con￿rn 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 othe￿iSe
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 un￿rtaIntY 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 eX￿sS 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 re￿IVed 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 servI￿s 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