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← Feel Good Factor (Leeds)

2025-03-31-accounts

Company number: 6020041 Charity Number: 1121467

Feel Good Factor (Leeds)

Report and financial statements For the year ended 31[st] March 2025

Feel Good Factor (Leeds)

Reference and administrative information

for the year ended 31[st] March 2025

Company number 6020041 Charity number 1121467 Registered office and operational address 53 Louis Street, Chapeltown, Leeds, LS7 4BP

Trustees

Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Martin Horbury Chair Andy Taylor Resigned November 2024 Valerie Francis Resigned May 2025 Nathaniel Lindo Sharon Brooks Heather Thrippleton Resigned December 2024 Chris Cushing Tanefa Apekey Karla Gallon Appointed April 2025 Nawrin Nijhum Appointed May 2025 Gillian Ramsden Appointed June 2025 Thomas Booth Resigned May 2024

Key management

Corrina Lawrence Chief Executive Officer

Bankers

Unity Trust Bank

Planetary Road, Willenhall WV1 9DG

United Trust Bank

One Ropemaker Street, London EC2Y 9AW

Independent Examiner

Catherine Hall FCCA DChA

Beehive Mill, Jersey St, Manchester M4 6JG

1

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

The trustees present their report and the unaudited financial statements for the year ended 31 March 2025. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

The charity’s purposes as set out in the memorandum and articles of association.

The overarching objective of the charity shall be for the benefit of individuals and communities living and/or working in the Leeds City Region, in particular BME or others who are socially or economically disadvantaged in some way. The objective is met by advancing education and preserving and promoting the importance of good health and mental wellbeing amongst the said individuals and communities in order to improve their conditions of life.

Our Vision

Freedom from health inequalities resulting in an inclusive and equitable society ensuring good health and improved life expectancy for all.

Our Values

Feel Good Factor is committed to:

Our Strategic Aims

2

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work 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 review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance

The charity's main activities, and whom it tries to help, are described below. All its charitable activities focus on reducing health inequalities and are undertaken to further Feel Good Factor’s charitable purposes for the public benefit.

Our Funding, Services & Partnership Working

As a third sector organisation and charity over the years we have been successful in securing much needed funding to deliver a wide range of culturally appropriate activities and services in order to meet the needs of those most marginalised and vulnerable in local communities and on a city-wide basis.

However, the current financial crisis has had an impact on the charity and we have seen a substantial reduction in funding as a result of budget cuts to commissioned work from our statutory partners.

As a charity we recognise that this is a crucial time and that we will need to work even harder to maintain sustainability over the coming year.

Feel Good Factor’s activities and services are funded through a mixture of commissioned and grant funding and much of our work is in partnership with others.

Better Together

Feel Good Factor is the lead and accountable body delivering on the Leeds City Council Public Health funded ‘Better Together’ programme across East North and East Leeds with delivery partners Space2, Zest, Shantona and Touchstone. We are now into the 3rd year of a five-year contract. Activities include healthy eating, cooking on a budget, physical activity classes for the young and not so young, activities that support mental wellbeing, such as confidence building, arts and crafts, singing and community gardening to name a few.

Linking Leeds

We continue to be one of six delivery partners of Linking Leeds, an integrated free city-wide Social Prescribing service for the people of Leeds. The project is a way of linking individuals with a range of local community services to improve social, emotional and mental wellbeing. Linking Leeds provides Social Prescribing for all people age 16 years and beyond – while responding to the specific health profiles of communities. The service has been funded by the Leeds NHS ICB (Integrated Care Board)

3

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

for a further 5 years commencing September 2024. However, as a result the current financial crisis funding has been reduced.

Chapeltown Primary Care Network Social Prescribing Service

Funding has been reduced from Chapeltown PCN but we continue to provide 1 Link Worker (social prescribing) and 2 Health and Wellbeing Coaches between 2024 and 2025 to work with patients identified with specific support needs within GP settings. It is anticipated that this partnership will continue through to 2026.

Leeds Sensory Service

Work in partnership with BID – the lead and accountable body and Association of Blind Asians (ABA) to deliver the Leeds Sensory Service formerly known as Leeds Hearing and Sight Loss Service. Funded by Leeds City Council, the service is now in its eighth year. Feel Good Factor’s role is to support members of ethnically diverse communities with hearing and sight loss in accessing the service and to improve awareness of the service and support available where take up is low. In addition to this Feel Good Factor provides a range activities for the deaf and hard of hearing communities which include the Deaf Club based at the West Yorkshire Playhouse, healthy eating cooking classes, mindfulness and yoga as well providing information and the fitting of aids around the home to make life easier.

Choices

In April 2022 Feel Good Factor successfully secured 3 years funding from the Henry Smith Charity. The focus of the project is to reduce loneliness and social isolation, primarily but not solely for members of the older ethnically diverse communities in East North East Leeds. Choices uses person-centred approaches in reaching older people who are experiencing high levels of social isolation, are lacking confidence and need support in getting out of their home. However, the impact of cost living has had a detrimental effect on all communities and we have worked hard to secure additional funding to ensure that older people in the area have access to food and warm spaces. Our activities include the Saturday Social Group, supporting people through volunteers to get out of the home, and other activities which improve health and mental wellbeing such as Tai Chi, healthy eating courses, mindfulness, arts and crafts and building social networks.

Enhance

Funded for one year commencing April 2024 by LCH (Leeds Community Healthcare) via Leeds Older People’s Forum Feel Good Factor’s role was to provide a person-centred core offer of support to people referred from the LCH teams in the area linked to Chapeltown Neighbourhood Team(s) with a view to improve outcomes for people. These included improved recovery and rehabilitation, improved quality of life and wider health and wellbeing improvement, improve third sector organisations links with LCH teams & other agencies to enable provision of joined up, appropriate, holistic care for people. Feel Good Factor’s Development and Support workers visited people in their homes and agreed a support package with them for up to 12 weeks. In addition to this Feel Good Factor also provided an outreach service, visiting community groups, places of worship, housing associations and other third sector organisations with the aim of encouraging take up of LCH services.

4

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

Connect

The Connect Men’s Group runs twice a week to bring together men for support, self-development and friendship. It is funded for one year by The Lottery ‘Awards for All’ programme. The focus of the project and its activities is to reduce loneliness and social isolation, ensuring that men are at the heart of the project, and its development, are invested in and supported to make a difference for themselves and for others. The project uses person centred approaches in reaching men who are experiencing high levels of loneliness/social isolation, who are lacking in confidence and the support needed to engage with others.

Real Connect

Grant-funded for one year by Leeds Community Mental Health Trust as part of the Leeds Transforming Mental Health Services. Real Connect was a partnership between Feel Good Factor and Calm and Centred. Calm and Centred CIC and Feel Good Factor agreed to work together collaboratively to bring together and build on the mental wellbeing services both organisations already provide to black men. This means the funding will ensure that more black men in Leeds have access to culturally sensitive counselling, psychotherapy and a wide range of group activities alongside other interventions

Volunteering

During the year a total of 18 people volunteered to work across the organisation’s projects and activities, these included after school activities for 5 to 8 years old, the Saturday social club, swimming and art and crafts activities.

Beneficiaries of our services

Feel Good Factor is proud of its many achievements since its inception in 2003. The Charity continues to go from strength to strength despite the impact of the cost of living on service delivery, overheads, and staff costs, and is pleased to have engaged with and supported 1502 individuals between. 2024/2025.

Financial review

With a squeeze on contract values, income fell from £872,303 to £745,077. There was a corresponding fall in expenditure from £864,934 to £803,206. The overall shortfall of £58,129 was partly offset by restricted funding brought forward, so that the amount taken from reserves to finance the shortfall was limited to £17,026.

Payments made to partners came to a total of £289,050, and this has been included in the total of both income and expenditure.

The charity managed 15 projects over the course of the year under restricted and unrestricted funds.

5

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

Reserves policy

The Trustees consider that the charity needs to hold a reserve in the form of a minimum cash balance to ensure that it can continue to operate robustly. As well as providing security in the event of unforeseen circumstances, the reserve gives the charity the opportunity to maintain charitable work on a short-term basis once old funding streams have come to an end, and until new ones have been secured. Many funding streams are short-term, and without a reserve, medium-term planning would be difficult. The minimum that the charity would need to hold to cover running costs for a limited period and the eventuality of wind-up costs is £200,000. A higher reserve would provide more security and flexibility when there is pressure on income, and the reserves have considered it prudent to set up an upper limit for the reserve of £350,000. The charity therefore aims to set the level of the reserve in the target range of £200,000 to £350,000. At 31st March 2025 the level of free reserves was £249,270 (2024: £264,564).

Plans for the future

The charity plans to continue the activities outlined in the forthcoming years subject to satisfactory funding arrangements and to identify other areas of need.

An overview of new projects has been given above in the section “Achievements and Performance”.

Structure, governance and management

Governing document

The charity’s governing document is its memorandum and articles of association dated 6[th] October 2006.

Company status

The company is limited by guarantee and all members have agreed to contribute a sum not exceeding £1 in the event of a winding-up. The number of guarantees at 31st March 2024 was eight.

Recruitment and appointment of trustees

A skills audit is used to identify any gaps in skills, experience, and expertise within the Board of Directors/Trustees. Trustees are recruited with these gaps in mind. Interested parties are provided with information regarding the charity and its Board of Trustees. Parties are required to present the Board with relevant information, at which point the Board will make a decision whether to appoint.

Induction and training of trustees

Following appointment trustees are invited to meet with the Chief Officer and members of staff for an induction.

6

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

Organisational structure

The Board of Trustees consists of 8 members who are responsible for the strategic direction of the organisation which is overseen by the Chief Officer on the behalf of the Board of Directors/Trustees. The Board meetings take place on a bi-monthly basis.

Related parties and relationships with other organisations

The charity is a member of the Orion partnership. The Orion Partnership is a consortium of four like-minded organisations: Feel Good Factor, Zest-Health for Life, Space2 and Shantona Women’s Centre, all based and working within East North East Leeds and sharing common values and organisational cultures. Together, we have over 40 years’ direct experience of working in our communities. The charities have successfully worked together on a number of projects.

Remuneration policy for key management personnel

Salaries for key management personnel are reviewed by the trustees on an annual basis.

Risk management

The Board of Trustees has adopted a risk management process thereby putting in steps to mitigate these.

7

Feel Good Factor (Leeds)

Report of the Trustees

for the year ended 31 March 2025 (continued)

Statement of responsibilities of the trustees

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

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

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

The trustees’ annual report has been approved by the trustees on 22/07/25 and signed on their behalf by

Martin Horbury

Chair

8

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 2025 which are set out on pages 10 to 26.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 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 examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Catherine Hall FCCA DChA Slade & Cooper Ltd Accountants Beehive Mill Jersey Street Manchester M4 6JG

Date

9

Feel Good Factor (Leeds)

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2025

Unrestricted
funds
Note
£
Income from:
Charitable activities:
3
Community Health
485,469
Investments
4
10,730
Total income
496,199
Expenditure on:
Charitable activities:
5
Community Health
513,225
Total expenditure
513,225
7
(17,026)
Transfer between funds
-
Net movement in funds for the year
(17,026)
Reconciliation of funds
Total funds brought forward
266,296
Total funds carried forward
249,270
Net income/(expenditure) for the
year		 Restricted
funds
£
248,878
-
248,878
289,981
289,981
(41,103)
-
(41,103)
67,912
26,809		 Total funds
2025
£
734,347
10,730
745,077
803,206
803,206
(58,129)
-
(58,129)
334,208
276,079		 Total funds
2024
£
865,155
7,148
872,303
864,934
864,934
7,369
-
7,369
326,839
334,208

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

10

Feel Good Factor (Leeds) Company number 6020041

Balance sheet as at 31 March 2025

Note
£
£
Fixed assets
Tangible assets
12
-
Total fixed assets
-
Current assets
Debtors
13
7,953
Investments
14
109,351
Cash at bank and in hand
191,221
Total current assets
308,525
Liabilities
Creditors: amounts falling
due in less than one year
15
(32,446)
Net current assets
276,079
Total assets less current liabilities
276,079
Net assets
276,079
The funds of the charity:
Restricted income funds
16
26,809
Unrestricted income funds
17
249,270
Total charity funds
276,079
2025		 £
£
1,732
1,732
5,143
104,329
276,085
385,557
(53,081)
332,476
334,208
334,208
67,912
266,296
334,208
2024		 £
£
1,732
1,732
5,143
104,329
276,085
385,557
(53,081)
332,476
334,208
334,208
67,912
266,296
334,208
2024
1,732
332,476
334,208
334,208
67,912
266,296
334,208

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 13 to 26 form part of these accounts.

Approved by the trustees on 22/07/25 and signed on their behalf by:

Martin Horbury (Chair)

11

Feel Good Factor (Leeds) Statement of Cash Flows for the year ending 31 March 2025

Note
2025
£
Cash provided by/(used in) operating activities
22
(90,572)
Cash flows from investing activities:
Dividends, interest, and rents from investments
10,730
Purchase of tangible fixed assets
-
Purchase of current asset investments
(5,022)
Cash provided by/(used in) investing activities
5,708
(84,864)
Cash and cash equivalents at the beginning of the year
276,085
Cash and cash equivalents at the end of the year
191,221
Increase/(decrease) in cash and cash
equivalents in the year		 2024
£
37,395
7,148
-
(2,067)
5,081
42,476
233,609
276,085

12

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and Generally Accepted Accounting Practice.

Feel Good Factor (Leeds) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

13

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

14

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Leasehold improvements 20%
Fixtures and fittings 20%
Office equipment 33%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l 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 highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

n Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting 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 reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

15

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

O Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial 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.

P Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. There were no outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 8.

2 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 charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

16

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

3 Income from charitable activities

BID Services
Black Health Initiative
Calm & Centred CIC
Community Links
Leeds City Council
Course fees
Income from activities
Room hire
Other income
Total
Chapeltown Primary Care Network
Hatch Local Care Partnership
Henry Smith Charity
Leeds Black Elders Association
Leeds Older People's Forum
Near Neighbours
Places For People
Sheffield University
Sports England
The National Lottery Community
Fund
Windmill Community Transport
YBS Charitable Foundation
Yorkshire Dales National Park
Yorkshire Wildlife Trust
Total by fund 31 March 2024		 Unrestricted
£
-
-
-
-
98,502
-
-
-
378,581
-
-
-
-
-
-
-
2,000
-
-
400
4,981
-
1,005
485,469
531,362		 Restricted
£
41,133
500
15,971
83,919
-
-
56,000
-
2,763
46,991
500
-
-
-
-
800
-
-
-
-
301
-
-
248,878
333,793		 Total 2025
£
41,133
500
15,971
83,919
98,502
-
56,000
-
381,344
46,991
500
-
-
-
-
800
2,000
-
-
400
5,282
-
1,005
734,347
865,155		 Total 2024
£
37,169
-
-
107,486
144,430
5,000
54,700
1,000
392,898
64,278
-
500
1,130
3,514
46,891
-
-
320
1,500
400
2,736
-
1,203
865,155

17

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

3 Income from charitable activities (continued)

BID Services
Community Links
Leeds City Council
Course fees
Income from activities
Other income
Total 2024
4
Investment income
Income from bank deposits
Chapeltown Primary Care Network
Hatch Local Care Partnership
Henry Smith Charity
Leeds Black Elders Association
Leeds Older People's Forum
Leeds Older People's Forum
Places For People
Sheffield University
Sports England
The National Lottery Community
Yorkshire Dales National Park
Yorkshire Wildlife Trust		 Unrestricted
£
-
-
138,610
-
-
-
378,581
-
800
500
980
-
7,264
320
-
400
2,704
1,203
531,362
Unrestricted
£
10,730
10,730		 Restricted
£
37,169
107,486
5,820
5,000
54,700
1,000
14,317
2,918
60,560
-
150
3,514
39,627
-
1,500
-
32
-
333,793
Restricted
£
-
-		 Total 2024
£
37,169
107,486
144,430
5,000
54,700
1,000
392,898
2,918
61,360
500
1,130
3,514
46,891
320
1,500
400
2,736
1,203
865,155
2025
£
10,730
10,730		 2024
£
7,148
7,148

18

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

5 Analysis of expenditure on charitable activities

Community Health
£
Staff costs
338,588
Accommodation
17,038
Project costs
318,721
2,922
125,937
803,206
Restricted expenditure
Unrestricted expenditure
Analysis of governance and support costs
Basis of
Support
apportionment
£
Staff costs
Time spent
102,413
Office costs
Staff hours
23,524
Independent examination
Governance
-
Legal and professional
Governance
-
125,937
Basis of
Support
apportionment
£
Staff costs
Time spent
159,447
Office costs
Staff hours
23,283
Independent examination
Governance
-
Legal and professional
Governance
-
182,730
Governance costs (see
note 6)
Support costs (see note
6)		 Total 2025
£
338,588
17,038
318,721
2,922
125,937
803,206
2025
£
289,981
513,225
803,206
Governance
£
-
-
1,350
1,572
2,922
Governance
£
-
-
1,150
3,244
4,394		 Total 2024
£
335,243
19,652
322,915
4,394
182,730
864,934
2024
£
327,087
537,847
864,934
Total 2025
£
102,413
23,524
1,350
1,572
128,859
Total 2024
£
159,447
23,283
1,150
3,244
187,124

6 Analysis of governance and support costs

19

Notes to the accounts for the year ended 31 March 2025 (continued)

Feel Good Factor (Leeds)

7 Net income/(expenditure) for the year

This is stated after charging/(crediting):
Depreciation
Staff costs
Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Recruitment costs
Training and travel
Allocated as follows:
Charitable activities
Support costs
Independent examiner's fee		 2025
£
1,732
1,350
2025
£
387,604
32,005
19,197
209
1,986
441,001
338,588
102,413
441,001		 2024
£
5,354
1,150
2024
£
436,473
34,723
21,358
365
1,771
494,690
335,243
159,447
494,690

8 Staff costs

No employees has employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was 21 (2024: 24).

The average full time equivalent number of staff employed during the period was 12.6 (2024: 15.3).

The key management personnel of the charity comprise the trustees and the Senior Management Team. The total employee benefits of the key management personnel of the charity were £121,026 (2024: £114,878).

20

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

9 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: Nil).

2 members of the management committee received travel and subsistence expenses during the year of £235 (2024:£77).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).

10 Government grants

The government grants recognised in the accounts were as follows:

Leeds City Council 2025
£
381,344
381,344		 2024
£
392,898
392,898

There were no unfulfilled conditions and contingencies attaching to the grants

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

21

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

12 Fixed assets: tangible assets

Leasehold
improvements
Cost
£
93,972
Additions
-
93,972
Depreciation
93,862
Charge for the year
110
93,972
Net book value
-
110
13
Debtors
Other debtors
Prepayments and accrued income
14
Current asset investments
Cash or cash equivalents
At 1 April 2024
At 31 March 2025
At 1 April 2024
At 31 March 2025
At 31 March 2025
At 31 March 2024		 Fixtures &
fittings
£
23,627
-
23,627
22,005
1,622
23,627
-
1,622
2025
£
3,447
4,506
7,953
2025
£
109,351
109,351		 Office
equipment
£
16,464
-
16,464
16,464
-
16,464
-
-
2024
£
3,409
1,734
5,143
2024
£
104,329
104,329		 £
134,063
-
Total
134,063
132,331
1,732
134,063
-
1,732

22

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

15 Creditors: amounts falling due within one year

Other creditors and accruals
Taxation and social security costs
Analysis of movements in restricted funds
Balance at
1 April
2024
Income
£
£
Community Health
255
-
4,472
56,000
5,482
42,000
1,576
-
-
3,064
957
4,991
9,440
-
-
41,133
1,927
83,919
19,871
15,971
Swimming Group
3,514
-
18,000
1,000
-
800
2,418
-
Total
67,912
248,878
Access Fund
Choices
Enhance
Harm Minimisation
Holiday Club
Household Support
Fund
IT projects
Leeds Sensory
Services
Linking Leeds
Men's Group
Warm Spaces
Windmill
Winter Warmth		 2025
£
24,121
8,325
32,446
Expenditure
£
(255)
(60,472)
(45,863)
(1,576)
(3,064)
(5,948)
(9,440)
(41,133)
(76,794)
(24,738)
(2,554)
(17,344)
(800)
-
(289,981)		 2024
£
45,137
7,944
53,081
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2025
£
-
-
1,619
-
-
-
-
-
9,052
11,104
960
1,656
2,418
26,809

16 Analysis of movements in restricted funds

23

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

16 Analysis of movements in restricted funds (continued)

Community Health
Total
Access Fund
Care Coordinators
Choices
Enhance
Harm Minimisation
Holiday Club
Household Support
Fund
IT projects
Leeds Sensory
Services
Linking Leeds
Men's Group
Swimming Group
Warm Spaces
Winter Warmth		 Balance at
1 April
2023
£
-
17,000
6,436
9,403
2,502
(447)
1,350
6,500
-
-
8,136
-
10,326
-
61,206		 Income
£
1,500
-
55,350
44,967
-
9,745
12,945
5,604
37,169
107,486
25,691
3,514
26,904
2,918
333,793		 Expenditure
£
(1,245)
(17,000)
(57,314)
(48,888)
(926)
(9,298)
(13,338)
(2,664)
(37,169)
(105,559)
(13,956)
-
(19,230)
(500)
(327,087)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2024
£
255
-
4,472
5,482
1,576
-
957
9,440
-
1,927
19,871
3,514
18,000
2,418
67,912

Name of restricted fund

Description, nature and purposes of the fund

Access Fund Choices

Enhance

This is a project to promote digital inclusion This is a project funded by the Henry Smith Charity to offer activities which aim to reduce social isolation.

This is a project with the objective of improving outcomes fore people living with fraily.

Harm Minimisation This was a project to restrict the damage caused by the covid-19 pandemic. Holiday Club This is a project to run activities for families during the school holidays. Household Support This is a project to support families most vulnerable to the rising cost of Fund living. IT projects These are projects to support the community with IT issues. Leeds Sensory Services A project to support people with hearing and sight loss to be as healthy and independent as possible.

Linking Leeds This is the social prescribing service for north Leeds. Men's Group Our Connect men's group runs twice a week and brings together men at risk of social isolation.

Swimming Group This is a group to help people participate in swimming activities. Warm Spaces This is a group during the day on Friday to offer social activites and lunch. Windmill This is a grant to help with the cost of running outings. Winter Warmth This is a project to support vulnerable people in staying warm over the winter.

24

Notes to the accounts for the year ended 31 March 2025 (continued)

Feel Good Factor (Leeds)

17 Analysis of movement in unrestricted funds

General fund
Building repairs and
upgrades
General fund
Building repairs and
upgrades		 Balance
at 1 April
2024
£
264,564
1,732
266,296
Balance at
1 April
2023
£
258,547
7,086
265,633		 Income
£
496,199
-
496,199
Income
£
538,510
-
538,510		 Expenditure
£
(511,493)
(1,732)
(513,225)
Expenditure
£
(532,494)
(5,353)
(537,847)		 Transfers
£
-
-
-
Transfers
£
1
(1)
-		 As at 31
March 2025
£
249,270
-
249,270
Balance at
31 March
2024
£
264,564
1,732
266,296

Name of Description, nature and purposes of the fund

General fund Building repairs and upgrades

The free reserves after allowing for all designated funds.

This represents the net book value of fixed assets.

25

Feel Good Factor (Leeds)

Notes to the accounts for the year ended 31 March 2025 (continued)

18 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total 2025
Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total 2024		 General
fund
£
-
249,270
-
249,270
General
fund
£
1,732
262,832
-
264,564		 Designated
funds
£
-
-
-
-
Designated
funds
£
-
1,732
-
1,732		 Restricted
funds
£
-
26,809
-
26,809
Restricted
funds
£
-
67,912
-
67,912		 Total
£
-
276,079
-
276,079
Total
£
1,732
332,476
-
334,208

19 Contingent assets

There were no contingent assets.

20 Contingent liability

There were no contingent liabilities.

21 Post balance sheet events

There were no significant post balance sheet events.

22 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Loss/(profit) on sale of fixed assets
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating
activities		 2025
£
(58,129)
1,732
-
(10,730)
(2,810)
(20,635)
(90,572)		 2024
£
7,369
5,354
-
(7,148)
(499)
32,319
37,395

26