2023-03-31-accounts - Zest-Health For Life Limited

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Trustees, who are also directors under company	Trustees, who are also directors under company	Trustees, who are also directors under company	law, who served
during the year and up to the date of this report			were as follows:
Dan Barnett	Chair
Scott Robson	Treasurer
Barbara Rhodes	Resigned	21/06/22
Gemma Islip
Tracey Akamaguna
Juliet Brown	Vice Chair	from 09/02/2023
Jack Phipps
Giles Bradley	Appointed	22/09/22

Key management	Key management	personnel
Dominic Charkin		Chief Executive
Vicky Elswood		Finance Manager
Simon Chappelow		Food Projects Manager
Cassandra	White	Business Development	and Fundraising	Manager
Bankers		Unity Trust Bank
		Nine Brindley Place
		Birmingham, B12HB
Solicitors		Wrigleys Solicitors LLP
		19Cookridge Street, Leeds L$2 3AG
Independent		James Denton, AME Accounting 5Co,
Examiner		Madison Offices, Radley	House, Richardshaw		Road, Leeds,
		LS28 6LE

				Unrestricted	Restricted	Total funds	Total funds 2022
		Note
Income from:
Donations & legacies				6,946		6,946	8,981
Charitable activities				43,475	642,756	686,231	610,662
Investments				997		997	16
Total Income				51,417	641,766	66417,4	619,659
Expenditure on:
Charitable activities:
Community health				58,635	593,506	652,141	548,449
Total expenditure				58,635	593,506	652,141	548,449
Net Income/(expenditure)			for
the year.				7,218	49,250	42,033	71,210
Transfer between	funds			39,392	39,392
Net movement in	funds	for		32,174	9,858	42,033	71,210
the year reconcilliation
Total funds 8/fwd				129,389	135,177	264,566	193,356
Total funds carried	forward			161,563	145,035	306,599	264,566

				2023	2022
		Notes
Fixed Assets
Tangible assets		13		211
Total fixed assets
Current assets
Debtors		14		26,872	58,362
Cash at bank		15		319,801	252,392
Total current assets				346,673	310,754
Liabilities
Creditors: amounts	falling due in	16	-	40,285	46,188
less than one year.
Net current assets				306,388	264,566
Total assets less current liabilities				306,388	264,566
Net assets				306,599	264,566
The funds ofthe charity
Restricted income funds		17		145,035	135,177
Unrestricted income	funds	18		161,563	129,389
Total charity funds				306,599	264,566

						2023	2022
				Note
Cash provided	by/(used	in) operating	activities		22	66,412	53,645
Cash flows from investing		activities
Dividends, interest and rents from investments						997	16
Cash provided	by/(used	in) investing	activities			997	16
increase/(decrease) in cash and cash equivalents						67,409	53,661
Cash and cash	equivalents	at beginning	ofyear			252,392	198,731
Cash and cash	equivalents at end ofyear					319,801	252,392

Current reporting	period		Unrestricted	Restricted	Total 2023
Donations			6,946		6,946
Grants
Leeds City Council
Total			6,946	6,946	6,946
Previous reporting	period
Donations			4,681		4,681
Grants
Leeds City Council			4,300		4,300
Total			8,981		8,981
41ncome from chadtable		activities
Current reporting	period
			Unrestricted	Restricted	Total 2023
Big Lottery				91,678	91,678
British Triathlon
Community Foundation				33,600	33,600
Feel Good Factor				35,487	35,487
Food Power
Henry Smith				49,000	49,000
Leeds City Council				57,770	57,770
Leeds Tidal				7,838	7,838
People in Action				240	240
Reed Wellbeing				179,670	179,670
Soil Association				12,050	12,050
Space2			2,500	72,925	75,425
West Yorkshire Combined		Authority
Other income			40,975	42,498	83,473
Total			43,475	642,756	686,231

Previous reporting
		Unrestricted	Restricted	Total 2022
8ig Lottery			41,778	41,778
eritish Triathlon			4,520	4,520
Community Foundation			1,983	1,983
Feel Good Factor			121,728	121,728
Food Power			732	732
Henry Smith			71,850	71,850
Leeds City Council		15,000	49,500	64,500
I.eeds Tidal			11,319	11,319
People in Action		1,000		1,000
Reed Wellbeing			203,930	203,930
Soil Association			18,000	18,000
Space2			60,733	60,733
West Yorkshire Combined	Authority		4,998	4,998
Other income		513	3,075	3,588
Total		16,513	594,149	610,662

			Unrestricted	Restricted	Total 2023
Income	from bank	deposits	973		973
			973		973
			Unrestricted	Restricted	Total 2022
Previous	reporting	period
Income	from bank	deposits	16		16
					16

			Community	health	Total 2023
Staff Costs				382,683	382,683
Accomodation				52,883	52,883
project costs				121,847	121,847
Governance	costs	(see note 7)		14,742	14,742
Support costs (see		note 7)		79,986	79,986
				652,141	652,141
Previous reporting		period	Community	health	Total 2023
Staff Costs				311,076	311,076
Accomodation				32,625	32,625
project costs				72,316	72,316
Governance	costs	(see note 7)		12,521	12,521
Support costs (see		note 7)		119,911	119,911
				548,449	548,449
			2023		2022
Restricted expenditure				593,506	497,503
Unrestricted	expenditure			58,635	50,946
				652,141	548,449

			Basis ofapportionment	Support	Governance	Total 2023
Staff Costs			Time spent	57,408		57,408
Office costs			Floor area	22,578	1,725	22,578
Accountancy	services		Governance		13,017	1,725
Legal & professional			Governance			13,017
				79,986	14,742	94,728
Previous reporting		period
			Basis ofapportionment	Support	Governance	Total 2022
Staff Costs			Time spent	102,188		102,188
Office costs			Floor area	17,723	1,725	17,723
Accountancy	services		Governance		10,796	1,725
Legal & professional			Governance			10,796
				79,986	14,742	94,728
8Net income/(expenditure)			for the year	2023	2022
This is stated	after charging/(crediting):
Operating lease rentals: Property				20,000	20,000
Other				665	665
Independent	examiners fee			1,000	1,680
9Staff Costs				2023	2022
Staffcosts during the year were as follows:
Wage and salaries				400,647	363,188
Social security	costs			30,094	28,248
Pension costs				886	12,109
Agency costs				153	593
Recruitment				239	2,078
Staff training				1,655	3,102
Travel expenses				6,417	3,949
				440,091	413,264
Allocated as follows:
Charitable activities				382,683	311,076
Support costs				57,408	102,188
				440,091	413,264

	2023	2022
Transactions in the period Comprise
Recharge ofexpenses to Subsidiary	145,677	154,149
Services provided by Subsidiary	17,795	29,062
Balance owed by/(to) the Subsidiary at period end	15,898	25,866

11Government	grants
The government	grants recognised	in the accounts were as follows:
		2023	2022
Leeds city council		57,769	68,800

Office equipment	Office equipment		2023	Total
Cost
At 1April 2022			860	860
Additions			211	211
Disposals			860	860
As 31March	2023		211	211
Depreciation
At 1April 2022			860	860
Charge for year
Disposals			860	860
As 31March	2023
Net book values
As 31March	2023		211	211
As 31March	2022
14Debtors			2023	2022
Amounts owed by group undertakings			26,872	27,904
Other debtors				22,933
Prepayments	and accrued income			7,525
			26,872	58,362
15Cash at bank and in		hand
			2023	2022
Cash at bank	and in hand		319,801	252,392
16Creditors:	amounts	falling due within one year
			2023	2022
Other creditors and accruals			30,952	35,356
Taxation and	social security costs		9,333	10,832
			40,285	46,188

17Analysis	of movements	of movements	in restricted funds	in restricted funds
Current reporting		period
Community	health						Balance at 31	March
		01-Apr-22		Income	Expenditure	Transfers	2023
Better together			8,549	95,766	66,971	37,344
British Triathlon			2,592					2,592
CityConnect			3,998					3,998
Climate Action Lee			4,015					4,015
Composting			2,153	7,992	9,302			843
Connects	Support
Digital Storytelling			3,000	2,500	5,343	157		314
Food Resilience				95,487	95,487
Healthy Holidays			9,682	11,000	11,000			9,682
I-lenry Smith Holiday			34,330	49,000	39,903		43,427
Leeds MOF			40,257	162,629	164,622	1,891	40,155
Leeds MOF	Weight			18,195	18,195
MMATOFS			7,779	52,360	39,090		21,049
Winter				33,600	33,600
Sustainable	Food			25,000	22,170			2,830
Cities			2,482		2,482
THRIVE			16,340	81,678	79,701		18,317
Other				7,549	5,640			1,909
		135,177		642,756	593,506	39,392	149,131

		1April 2022	Income	Expenditure	Expenditure	Transfer	At at 31March 2023
General fund		133,209	51,417		58,635	39,392	165,383
Volunteering	fund	1,243					1,243
Fundraising		9,955					9,955
Reed Momenta-		10,175					10,175
Leeds Cookery School		25,193					25,193
		129,389	51,417	-	58,635	39,392	161,563

		At 1April 2021	Income	Expenditure	Expenditure	Transfer	At at 31March 2022
General fund		126,064	25,510		50,946	32,581	133,209
Volunteering	fund	1,243					1,243
Fundraising		9,955					9,955
Reed Momenta-		10,175					10,175
Leeds Cookery School		25,193					25,193
		129,389	25,510	-	50,946	32,581	129,389

19Analysis of net	assets b	etween funds
Current reporting	period		Designated	Restricted
		General fund	funds	funds	Total
Net current assets		165,383	3,820	145,035	306,599
Previous reporting	period		Designated	Restricted
		General fund	funds	funds	Total
Net current assets		133,209	3,820	135,177	264,566

		Property		Equipment
		2023	2022	2023	2022
Less	than one year	20,000	20,000
One	to five years	65,000	80,000
Over	five years		5,000
		85,000	105,000

			2023	2022
Net income/(expenditure)		for the year	42,033	71,210
Adjustment for:
Dividends, interest	and	rents	997	16
Decrease/(Increase)	in debtors		31,279	36,851
Increase/(decrease)	in creditors		5,903	19,302
			66,412	53,645

				Unrestricted	Restricted	Total funds	Total funds 2021
		Note
Income from:
Donations 8 legacies				8,981		73,594	73,594
Charitable activities				16,513	594,149	610,662	457,241
Investments				16		16	68
Total Income				25,510	594,149	619,659	530,903
Expenditure on:
Charitable activities:
Community health				50,946	497,503	548,449	467,394
Total expenditure				50,946	497,503	548,449	467,394
Net Income/(expenditure)			for
the year.				25,436	96,646	71,210	63,509
Transfer between	funds			32,581	32,581
Net movement in	funds	for		7,145	64,065	71,210	63,509
the year reconcilliation
Total funds 8/fwd				122,244	135,177	193,356	129,847
Total funds carried	forward			129,389	135,177	264,566	193,356