Company number., 06332267
Charfty NtFmber: 1125805
Zest - Health for Life Limited
Report and financlal statements For the year ended 31st March 2023
Referen￿ and adminlstratlve Information for the year ended 31st March 2023

Company number 06332267
Charity number
1125805
Registered office and operational address
The Old Fire Station, Gipton Approach, Leeds, LS9 6NL
Zest - Health for Life Limited also uses the name Zest Leeds for operational and
marketing purposes.
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:
Dan Barnett
Chair Resigned 05/0212024
Scott Robson
Treasurer & Chair from 05/0212024
Gemma Isllp
Tracey Akamaguna
Juliet Brown
Vice Chair
Jack Phipps
Giles Bradley
Trustees who held title to property belonging to the charity during the reportlng period
or at the date of approval were none.
Key management personnel
Dominic Charkin
Chief Executive
Vicky Elswood
Finance Manager
Simon Chappelow
Food Projects Manager
Resigned June 2023
Cassandra White
Business Development & Fundraising
Resigned October 2023
Joe Grant
Social Enterprise Manager
Bankers
Unlty Trust Bank
Nine Brindley Place
Birmingham, Bl 2HB
Solicltors
Wrlgleys Sollcltors LLP
19 Cookridge Street, Leeds LS2 3AG
Independent
James Denton, AME Accounting & Co,
Examiner
Madison Offices, Radley House, Richardshaw Road, Leeds,
LS28 6LE

The trustees present their report and the audited financial statements for the year ended
March 2024. Included within the trustees, report is the directors, report as required by
company law.
Reference and administrative information set out on page I 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 objects of the organisation, as stated in the constitutlon adopted in August 2007 are
to promote, preserve and protect the physical health and mental wellbelng of the
inhabitants of Yorkshire, by providing or supporting the provision of facilities In the
interests of the social welfare or other leisure time occupation, and by providing
education, trainingi advice, and support.
Zest works for the purpose of daily use to the following Vision, Values, and Social
Objectives:
Our Vision - Leeds is a fair city where everyone has the same opportunities
Our Mission - Enabling fulfilling lives through promoting healthier lifestyles
Who we work with - All ages
Our Core Values - We listen, we support, we respond, we care, we challenge
Our Soclal Objectives:
To promote healthier lifestyles
Supporting and developing cooking skills
Improving physical and mental wellbeing
Creating pathways to healthier choices
To enable fulfilling lives
Preventlng soclal isolation
Engaglng creatlvely with vulnerable people
Bringing communities together
Building peoples, skills and confidence
All of Zest's work is in line with the soclal objectlves above. Each project meets one or
several of the objectives and contributes to Zest's key indicators as well as monitoring
and reporting to funders on their requirements, staff report bi-monthly to the board on
how their work meets Zest's social objectives.
Main Activities
Zest's current activitles Include the following:
Better Together - a community health development programme funded by Leeds City
Council.

Men's Health -
communlty health development project funded by Henry Smith Charity.
Funding ended December 2023.
Foodwise Leeds - To employ a Sustsinable Food Places Coordinator - funded by
Sustainable Food Places and Leeds City Council. Foodwise Leeds delivers the Healthy
start uptake programme and Healthy Holidays Plus.
Thrive - Delivering weekly groups supporting people to make precious resources go
further. Funded by the National Lottery Community Fund.
Taste of the Market - A four-week cookery course funded through The Leeds Building
Society based around using affordable and accessible ingredients from Leeds Kirkgate
Market. Funding ended December 2023.
Meet Me at the Old Fire Station (MM@) - A partnershlp project with Space2 and GFS
Community Enterprises delivering a programme of activities and volunteer opportunities
to be delivered from the Old Fire Station by a range of tenant groups. Funded by the
National Lottery Community Fund.
Men's Pie Club - It's not just about the pies, it's about the guys making the pies! Pie
Clubs bring men together to help reduce social isolation and create lasting friendships
while making a pie together.
Compost Collective - a proven community composting initiative. Funded through
Community Climate Fund. Compost Collective supports Leeds's ambition to be carbon
neutral by 2030.
All these projects are focussed on serving the charity's aims, objectives, and stated
purposes, and benefit the people Zest was set up to support. All projects are meetlng or
surpassing the targets and outcomes set by funders and are successfully operatlng In the
charity's stated area of operation.
The trustees have referred to the guidance contained In the Charity Commisslon'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.
The trustees and senior management team seek to further the charity's aims and
objectives by pursulng a fundraising strategy that beneflts the people of Leeds who Ilve
in the city's most disadvantaged areas and are suffering from health and social
Inequality of both opportunity and life expectancy.
The charity's main activities and who each project helps are described below. All its
charitable activities focus on improving health and wellbeing, addressing health and
social inequalities, and are undertaken to further Zest's charitable purposes for the
public benefit.
Our community projects team currently works with around 600 people, predominantly
from east Leeds each year. Providing opportunities to become involved in a variety of
community groups and activities that build community resilience and improve the skills
and confidence of individuals, as well as helping to reduce social isolation. For the year
2023124 75 % of our service users said they felt happier and 75 % have made new
friends through attendance at groups. 83 % of people say they have learned to eat more
healthily and 680/0 of attendees say they've experienced improved mental wellbelng.
Zest involves and supports volunteers in all aspects of our work. We value the diverse
range of skills and knowledge whlch our volunteers bring to these roles, and their

experience of living and volunteering in the communities that we work informs our work
at every level and contributes to our misslon of Improvlng life chances in Leeds through
the principles of community development. By donating skills, time and knowledge,
volunteers contribute towards the expansion and improvement of our services as well as
personally learning skills, making new friends and having new experiences.
Beneficiaries of our services
While our seniices are open to all, the communities we target in Leeds fall Into the
bottom IOO/o super output areas nationally and are ranked as among the most
disadvantaged in the district. People living in these areas experience multiple
disadvantage that can have dramatic and negative impacts on their lives.
All our current funding is aimed at adults over the age of 16. However, during school
holidays, we also provide low or no cost family artivities. Aimed at alleviating holiday
hardship experienced by those living in disadvantaged areas and recruiting new users to
our services outside of school holidays.
Achievements and performance
2023/24 was a challenging year for Zest. Inflation continued to place a strain on the
communities Zest serves and on the finances of the organisation. Many of the grants and
contracts we are delivering are fixed, with limited or no provision for the levels of
inflation seen over the past year. Zest was thrilled to be awarded a significant core cost
grant from Garfield Weston along wlth being awarded a number of short term, non-
recurrent cost of living grants from funders. As a result, the charity was able to make a
small surplus.
Against our three fundraising targets we achieved the following actuals..
Target
Actual
Variance
35,000.00 67,382.00 32,382.00
25,000.00
0.00 -25,000.00
20,000.00 14,330.51 -5,669.49
80,000.00 81,712.51 1,712.51
New Buslness
Social Enterprise
Fundraising
Direct Fundraising
While we fell short of the direct fundraising target our small direct fundraising function
continues to grow and generate unrestricted income for the charity. Our staff teams
overall continue to be engaged with the supporting raising funds for the charity either
directly or through their friends and family. Notable efforts in the year came from a staff
member and their father making and selling repurposed wood products including
planters, bird tables and Christmas reindeer and another staff member's nephew running
a charity car wash day at his workplace. We are the charity partner of Bruntwood who
began raising funds in support of our work.
Social Enterprise
Leeds Cookery School, a social enterprise and company limited by share with Zest being
the sole shareholder failed to make a profit in the financial year. There were several
contributing factors to the issues the social enterprise faced including senior
management long term sickness. the cost-of-living crisis leading to lower consumer
confidence and higher priced raw materials. Trustees spent considerable time
consldering the value of the soclal enterprise and the model the charity operates and will
be maklng changes In the year 2024/25.

New Business/Grants
The charity was able to take advantage of several short-term funding streams relating to
the ongolng cost of Ilvlng crlsis and was supported by generous core grants from Garfield
Weston and Zurich Community Trust along with several other short-term grants.
Future Challenges
The most pressing challenge is getting the Leeds Cookery School onto an even keel, that
once again contributes financially to the charity. The challenge will be slgnlficant as the
cost of living and rising mortgage costs begins to impact on our target audience. This wlll
involve changing to a break-even model with an agreed monthly loan repayment to the
charity. Management also recognises that over time vve will need to focus more effort on
achieving more corporate sales and hires to reduce the income reliance on class sales
which are anticipated to remain depressed.
The funding landscape remains challenging. Inequallty contlnues to rlse in Leeds and
across the UK leading to a rlse In demand for the services the charity offers. The number
of charities providlng services to help reduce the worst effects of inequality are
increasing placing additional challenges in achieving financial targets. Zest recognises
the need to ensure it stays relevant and ensure the services it provldes are focussed and
play to the strengths of the organisation, it's history and culture.
Financial review
Overview
The accounts reflect all the activities listed above.
Income decreased from £694,174 in 2022/23 which showed the highest ever
turnover to £510,436 in 2023/24. This figure is more in line with previous years
turnover. 2022/23 turnover included many one off and emergency covid grants.
Exlstlng grants and contracts still make up most of the income. Fundraising
contributed £14,331 to this year's income. Costs have decreased from £652,141 in
2022123 to £494,984 in 2023124 in line with the decrease In turnover. Zest had a
year-end balance of £318,311 including deferred income and reserves, of which
£50,028 was unrestricted and £87,407 was reserves.
Our principal sources of funding were Leeds City Council, The National Lottery
Community Fund, Leeds Community Foundation, Movember Foundation/Food
Nation, The Henry Smith Charity, Sustainable Food Places, Leeds Building Societyi
Garfield Weston, Zurlch Community Fund and The Clothworkers Foundation. We are
grateful to all our funders for thelr contlnued support.
Reserves policy
The Zest board conslder that It Is prudent to operate with a level of reserves to
cover the following contingencies: redundancy and other costs in the event of the
charity winding up through a substantial loss of funding. to provide working capital
where contracts are paid in arrears. to finance existing or new activities until
adequate external funding is obtained.
On 31st March 2024 the level of free reserves was £87,407. The reserves
computations shows that the organisation needs to hold between £82,000 and

£104,000 in reserves to allow for the above contingencies. During 2024-2025 the
organisation hopes to increase the level of reserves required by securing some
unrestricted income from grants and by Investlng In hlgher Interest fixed term
bonds. This wlll be used to maintain charitable work on a short-term basis once
funding has come to an end and before new funding has been secured. The policy is
reviewed annually in April.
Plans for the future
The Zest board recognises the importance of cooking skills in our portfolio of activities
and supported the retention of a cookery skills centre in Leeds Kirkgate Market. This
opened in December 2023. Zest hopes to begin to develop and deliver a wide range of
community cookery skills and wellbeing activities from the centre making us the go to
organisation for food skills training and using food to build health, wealth and social
change.
Replacing lost funding remains a challenge and a priority. The focus of senior
management will be to identify traditional and new funding streams and income
opportunities to help deliver our stated aims of reducing reliance on grants and
contracts.
Structurei governance and management
Recruitment, appointment and induction of trustees
Appointment of Trustees is governed by the Memorandum and Articles of Association.
The Board of Trustees is authorlsed to appoint new members to fill vacancies arising
through resignation or death of an existing member. Membership of the Board of
Trustees is reviewed annuallyi and the confirmation or retirement of members will be
considered at the Annual General Meeting.
As part of a good governance action plan, the Trustees follow a protocol for the
recrultment and induction of new Trustees, whlch ensures effective understandlng of the
trustee role and mutual expectations from the beginning. Prospective Trustees are
invited to visit Zest projects and meet with the CEO before having a discussion with the
Chair and observing a Board of Trustees meeting. If both sides agree to proceed, the
formal application process will then take place via an application form, and relevant
training offered to the new trustee.
Organisational Structure
The Board of Trustees meets bi-monthly. On a day-to-day basis, management is
delegated to the CEO Dom Charkin and Senior Management Team
Vicky Elswood
(Finance Manager) and Joe Grant (Head of Social Enterprise). There is an HR Subgroup
made up of the CEO and Trustees with HR experience which convenes monthly to review
salaries, review policies and to oversee 5ubstsntive HR issues such as restructures, new
post creation and disciplinary proceedings.
Leeds Cookery School (LCS) is an incorporated business, wholly owned by Zest, whlch
donates IOOD/o of its profits to Zest. A minimum of two members of its board remains on
the Zest Board of Trustees whilst the Chair and other members are independent. The
LCS board is therefore able to make independent business decisions but submits reports
to the Zest Board of Trustees which retains oversight of activity and finances, and whose

primary aim is to protect the charlty from any financial losses incurred by the cookery
school.
The organisation is a charitable company Ilmlted by guarantee, incorporated on
2108/2007 and registered as a charity on 10/0912008.
The company was established under a memorandum of association which established the
objects and powers of the charitable company and is governed under Its articles of
association.
Members of the charity guarantee to contribute an amount not exceeding £1 to the
assets of the charity in the event of winding up. The total number of such guarantors in
Mar 2023 was 7. The trustees are members of the charity, but this entitles them only to
voting rights. The trustees have no beneficial interest in the charity.
All trustees give their time voluntarily and receive no benefits from the charity. Any
expenses reclaimed from the charity are set out in note 10 to the accounts.
Related parties and relationships with other organisations
Leeds Cookery School
Overview
Leeds Cookery School (LCS) was established in September 2017 as a trading subsidiary
of Leeds charlty Zest - Health for Life. Following a business review, Zest developed a
three-strand fundraising strategy to reduce its reliance on local authority grant and
contract fundingi and to generate unrestricted income to ensure the charity's survival.
LCS is an independent social enterprise wholly owned by the charityi and Gift Aids IOOO/o
of any profit to Zest.
LCS was formally constituted in September 2017, with founder directors consisting of
two trustees of Zest who have speciflc food industry experience and now provide
contlnuity by sitting on both boards, and two independent directors with relevant food
knowledge and experience. One of the independent directors serves as Chair. The Zest
CEO also attends the Board of Directors meetings, and the Zest Finance Manager is
Company Secretary.
Objectives
The overriding objective of LCS is to generate income to support the work of the Zest
charity.
other objectives are:
to be the best cookery school in Yorkshire
to offer an unrivalled customer experience to both individuals and corporate
customers
to be fun and accessible
to be respected in the business communlty, to win recognition, and to remain
Innovative
to instil a love of cooking and provide a range of learning opportunitles
Risk Management
Finance and operational overview reports are made by LCS at each Zest trustee meetingi
but the division is clear. the LCS board concentrates on directing the business and

ensuring profitability whilst the Zest board seeks to protect the charity from any financial
liabilities or losses caused by the LCS.
The Finan￿ Manager and Head of Soclal Enterprlse meet regularly each month to review
cashflow, future booking levels and expenditure. Regular LCS team meetlngs Inform the
schedule and marketing campaigns. The LCS board meets bi-monthly and retains a
strategic overview of buslness operations and profitability.
Orion Consortium
Zest is part of a consortium - Orion
comprising of four like-minded Leeds charities
working with similar social objectives and values. The four Orion partners
Feel Good
Factor, Space 2 and Shantona collaborate on a variety of funding bids and resulting
projects, with each organisation acting as the lead partner on occasion, and sub-
contracting the other partners to deliver parts of the project work. A partnership
agreement is put in place for each project, and a conflict resolution protocol is also
available should the need ever arise. Staff members from all four organisations work
closely together at all levels and share resources, line management responsibilities and
reporting accountabilities.
Remuneration policy for key management personnel
An organisational Remuneration Policy is in place which outlines the procedures followed
on an annual basls. A salary band table is in place which is reviewed annually in March,
and all new jobs are evaluated and allocated a banding within this structure. Salary
reviews take place annually in March and the HR Subgroup makes recommendations.
Salary increases are not automatic or on an incremental basis but aside from any
general cost of living rise, are awarded based on increased responslbility and
demonstrable personal development. Employees would expect to be at the middle of
their salary band when competently fulfllling all aspects of their job.
Risk Management
The Board of Trustees have examined the major strategic, business and operational risks
that Zest faces and confirm that systems have been established to lessen these risks. A
risk register is in place which is reviewed annually, and input is made by both the Th and
HR consultants which Zest retains as specialist advlsers.
Funds held as custodian trustee on behalf of others
Not applicable
Statement of responsibilities of the Trustees
The Trustees (who are also directors of Zest - Health for Life 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, Includlng the Income and
expenditure, of the charitable company for that perlod. In preparing these financial
statements, the trustees are required to:

Select sultable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make Judgements and estimates that are reasonable and prudent
State whether applicable UK Accountlng Standards and statements of
recommended practice have been followed, subject to any material departures
disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is
inappropriate to presume that the charity will continue in operation
The Trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the charitable company and
enable them to ensure that the financial statements comply with the Companies Act
2006. They are also responsible for safeguarding the assets of the charitable company
and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.
This report has been prepared in accordance with the provisions applicable to companies
subject to the small companies, reglme of the Companies Act 2006.
The Trustees, annual report has been approved by the Trustees on
and signed on their behalf by
Scott Robson
Chair

I report to the charity trustees on my examination of the accounts of the company for
the year ended 31st March 2024 whlch are set out on pages 12 to 32.
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 preparatlon 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 ellglble for independent examination, I report in
respect of my examination of your company's accounts as carrled 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
Slnce the company's gmss income exceeded £250,000 your examiner must be a
member of a body listed in sectlon 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 belleve that In any materlal respect:
i. accounting records were not kept In respect of the company as requlred by section 386
of the 2006 Act. or
the accounts do not accord with those records. or
the account5 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 vlew. whlch is not
a matter considered as part of an independent examination. or the accounts have not
been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charltles 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 acmss no other matters in connettion with the
examination to which attentlon should be drawn In this report in order to enable a
proper understanding of the accounts to be reached.
James Denton ACCA AME Accounting & Co, Ltd, Madison Offices, Rlchardshaw Rd,
Leeds, LS28 6LE
2811112024
70

Statement of Financial Activities {including Income and Expenditure account)
for the year ended 31 March 2024
Unrestricted
Restricted
Total funds
Total funds 2023
Note
Income from:
Donations & legacies
Charitable activities
Investments
Totsl Income
21,983
58,819
2,434
83,236
21,983
486,019
2,434
510,436
6,946
686,231
997
694,174
427,200
427.200
Expenditure on:
Charitable activities:
Community health
Total expenditure
156,557
156,557
338,425
338,425
494,982
494,982
652,141
652,141
Net Income/{expenditure) for
the year.
Transfer between funds
Net movement in funds for
the year reconcilliation
Total funds B/fwd
Total funds carried forward
73,321
53,802
88,775
53,802
15,454
42,033
42,033
161,563
142,044
145,035
180,008
306,599
322,052
264,566
306,599
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
A full comparative SOFA is on the last page of the accounts.

Company number 6332267
Balance sheet as at 31 March 2024
2024
2023
Notes
Fixed Assets
Tangible assets
Total fixed assets
13
1,427
211
Current assets
Debtors
Cash at bank
Total current assets
14
15
50,645
322,138
372,783
26,872
319,801
346,673
Liabilities
Creditors: amounts falling due in
less than one year.
Net current assets
Total assets less current liabilities
16
52,158
40,285
320,625
322,052
306.388
306,388
Net assets
The funds of the charity
Restricted income funds
Unrestricted income funds
322,052
306,599
17
18
180,008
142,044
145,035
161,563
Total charity funds
322,052
306,599
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.
Director Responsibilities
The members have not required the company to obtain an audit of its accounts for the year in
question in accordance with section 476 of the Companies Act 2006.
The Directors ackowledge their responsibilities for complying with the requirements of the act
with respect to accounting records and the preparation of accounts.
These accounts are prepared in accordance with the special provisions of part 15 of the companies
Act 2006 relating to small companies and constitue the annual accounts required by the Companies
act 2006 and are for circulation to members of the company.
The notes on pages 15 - 32 for part of these accounts
Approved by the trustees on........
. And signed on their behalf by Scott Robson
12

Statement of Cash Flows
for the year ending 31 March 2024
2024
2023
Note
Cash provided by/(used in) operating activities
Cash flows from investing activities
Dividends, interest and rents from investments
22
97
66,412
2,434
997
Cash provided by/(used in) investing artivities
Increase/ldecreasel in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equlvalents at end of year
2,434
2,337
319,801
322,138
997
67,409
252,392
319,801
13

3 Income from donations and legacies
Current reporting period
Donations
Grants
Leeds City Council
Total
Unrestricted
14,217
Restricted
Total 2024
14,217
7,766
21,983
7,766
21,983
Previous reportlng period
Donations
Grants
Leeds City Council
Total
6,946
6,946
6,946
6,946
4 Income trom charitable activities
Current reporting period
Unrestricted
Restricted
Total 2024
Big Lottery
British Triathlon
Colothworkers Foundation
Feel Good Factor
Food Power
Henry Smith
Leeds City Council
Leeds Tidal
Leeds Building society
Reed Wellbeing
Soil Association
Space2
West Yorkshire Combined Authority
Other income
Total
80,265
80,265
29,000
88,345
29,000
88,345
24,750
47,442
11,292
18,760
24,750
47,442
11,292
18,760
10,350
56,556
4,981
55,459
427,200
10,350
56,556
4,981
114,278
486,019
58,819
58,819
14

Prevlous reporting perlod
Unrestricted
Restricted
Total 2022
Big Lottery
British Triathlon
Community Foundation
Feel Good Factor
Food Power
Henry Smith
Leeds City Council
Leeds Tidal
People in Action
Reed Wellbeing
Soil Association
Space2
West Yorkshire Combined Authority
Other income
Total
41,778
4,520
1,983
121,728
732
71,850
49,500
11,319
41,778
4,520
1,983
121,728
732
71,850
64,500
11,319
1,000
203,930
18,000
60,733
4,998
3,588
610,662
15,000
1,000
203,930
18,000
60,733
4,998
3,075
594,149
513
16,513
5 Investment income current reporting period
Unrestricted
973
973
Restricted
Total 2023
973
973
Income from bank deposits
Unrestricted
Restricted
Total 2022
Previous reporting period
Income from bank deposits
16
16
16
15

6 Analysis of expenditure on charitable activities
Current reporting period
Community health
Total 2024
Staff Costs
Accomodation
Project costs
Governance costs (See note 7)
Support costs (see note 7}
316,009
52,316
54,812
7,184
64,660
494,981
316,009
52,316
54,812
7,184
64,660
494,981
Previous reportlng perlod
Community health
Total 2024
Staff Costs
Accomodation
Project costs
Governance costs {see note 7)
Support costs (see note 7)
382,683
52,883
121,847
14,742
79,986
652,141
382,683
52,883
121,847
14,742
79,986
652,141
2024
338,425
156,557
494,982
2023
593,506
58,635
652,141
Restricted expenditure
Unrestricted expenditure
16

7 Analysis of governance and support costs
Current reporting period
Basis of apportionment
Support
Governance
Total 2024
Staff Costs
Office costs
Accountancy services
Legal & professional
Time spent
Floor area
Governance
43,262
21,398
43,262
23,123
5.459
1,725
5,459
Governance
64,660
7,184
71,844
Previous reporting period
Basis of apportionment
Support
Governance
Total 2023
Staff Costs
Office costs
Accountancy services
Legal & professional
rime spent
Floor area
Governance
Governance
57,408
22,578
57,408
22,578
1,725
13,017
94,728
1,725
13,017
79,986
14,742
8 Net incomel(expenditure) for the year
This is stated after charging/{crediting):
Operating lease rentals: Property
Other
Independent examiners fee
2024
2023
20,000
665
1,000
20,000
665
1,000
9 Staff Costs
Staff costs during the year were as follows:
Wage and salaries
Social security costs
Pension costs
Agency costs
Recruitment
Staff training
Expenses related
2024
2023
284,337
24,656
517
138
400,647
30,094
886
153
239
1,655
6,417
440,091
1,604
4,829
316,081
Allocated as follows:
Charitable activities
Support COSts
272,819
43,262
316,081
382,683
57,408
440,091
No employees has employee benefits in exces5 of £60,1)0012023- Nil).
The average number of5taff employed during the period was 20 (2023: 251.
The average full time equivalent number of staff employed during the period was 1512023- 171.
The key management personnel of the charity comprise the trustees and the Seniormanagement
Team. The total employee benefits of the key management personnel of the charity were £124.500

10 Trustees remuneration and expenses and related party transartions
Neither the management committee nor any persons connected with them received any remuneration or
reimbursed expenses during the year12023: Nill.
ND members of the management committee received travel and subsistence expenses during the year of £Nil.
Aggregate donations from related parties were £Nil12023: £0).
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 contrart or transaction
entered into by the charity, including guarantees, during the year12023: nil).
The Charity has one Subsidiary- Leeds Cookery School Ltd
re8iStered on Sth December, a company Limited by shares, Company number- 11098044
2024
2023
Transactions in the period Comprise
Recharge of expenses to Subsidiary
Services provided by Subsidiary
Balance owed by/(tol the Subsidiary at period end
65,616
10,080
44,141
145,677
17,795
34,005
11 Government grants
The government grants recognised in the accounts were as follows:
2024
47,442
2023
57,769
Leeds city council
There were no unfulfilled conditions and contingencies attached to the grants.
12 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 it5
its charitable objects. No tax charges have arisen
18

13 Fixed Assets: Tangible assets
Office equipment
Cost
At l April 2023
Additions
Disposals
As 31 March 2024
2024
Total
211
1,216
211
1,216
1,427
1,427
Depreciation
At l April 2023
Charge for year
Disposals
As 31 March 2024
Net book values
As 31 March 2024
As 31 March 2023
1,427
211
1,427
211
14 Debtors
2024
2023
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
16,502
34,143
26,872
50,645
26,872
15 Cash at bank and in hand
2024
322,138
2023
319,801
Cash at bank and in hand
16 Creditors: amounts falling due within one year
2024
45,708
6,450
52,158
2023
30,952
9,333
40,285
Other creditors and accruals
Taxation and Social security costs
19

17 Analysis of movements in restricted funds
Current reportlng perlod
Communlty health
Balance at 31 March
2024
01-Apr-23 Income
88,345
12,102
Expenditure
76,994
7,037
Transfers
11,351
Better together
Climate Action Lee
Composting
Healthy Holiday5
Henry Smith Holiday
Leeds MOF
MMATOFS
Sustainable Food
Cities
THRIVE
Other
4,015
843
9,682
43,427
36,373
21,049
2,830
9,080
843
15,384
7,135
36,373
23,868
32,830
861
17,558
6,563
43,484
24,750
53,326
35,000
50,507
5,000
18,317
8,813
145,035
8Q,265
133,412
427,200
82,997
97,471
338,425
15,585
39,224
180,008
5,530
53,802
20

17 Analysls of movements in restrlcted funds
Previous reporting period
Community health
Balance at 31 March
2023
01-Apr-22 Income
8,549
95,766
4,015
2,153
3,000
Expenditure
66,971
Transfers
37,344
Better together
Climate Action Lee
Comp05ting
Digital Storytelling
Food Resilience
Healthy Holidays
Henry Smith Holiday
Leeds MOF
Leeds MOF Weight
MMATOFS
Winter
Sustainable Food
Cities
THRIVE
Other
4,015
843
7,992
2,500
95,487
11,000
49,000
162,629
18,195
52,360
33,600
25,000
9,302
5,343
95,487
11,000
39,903
164,622
18,195
39,090
33,600
22,170
2,482
79,701
5,640
593,506
157
9,682
34,330
40,257
9,682
43,427
36,373
1,891
7,779
21,049
2,830
2,482
16,340
6,590
135,177
81,678
7,549
642,756
18,317
8,499
145,035
39,392
21

18 Analysis of movement in unrestricted funds
Current reporting period
At l April 2023
166,626
9,955
10,175
25,193
161,563
Income
83,236
Expenditure
156,557
Transfer
53,802
At at 31 March 2024
147,107
9,955
10,175
25,193
142,044
General fund
Fundraising
Reed Momenta-
Leeds Cookery School
83,236
156,557
53,802
Previous reporting period
At l April 2022
134,452
9,955
10,175
25,193
129,389
Income
51,417
Expenditure
58,635
Transfer
39,392
At at 31 March 2023
166,626
9,955
10,175
25,193
161,563
General fund
Fundraising
Reed Momenta -
Leeds Cookery School
51,417
58,635
39,392
Name of unrestricted fund
General fund
The free reserves after allowing for all designated funds Volunteering fund
This amount has been put aside to support volunteers
Leeds Cookeryschool Costs associated with the set up of the cookery school beforeincorporation
Reed Momenta -
This amount has been ring fenced for the relocation and refurbishment ofthe new site in
Leeds market.
22

19 Analysls of net assets between funds
Current reportlng perlod
Designated
funds
3,820
Restricted
funds
180,008
General fund
145,864
Total
322,052
Net current assets
Previous reporting period
Designated
funds
3,820
Restricted
funds
145,035
General fund
165,383
Total
306,599
Net current assets
20 Operating lease commitments
The charity's total future minimum lease payments under non-cancellable operating leases is as
Property
Equipment
2024
2024
20,000
45,000
2023
20,000
65,000
2023
Less than one year
One to five years
Over five years
65,000
85,000
21 Reconcilliaiton of net movement in funds to net cash flow from operating activities
2024
15,454
2023
42,033
Net income/{expenditure) for the year
Adjustment for:
Dividends, interest and rents
Decrease/{Increase) in debtors
Increase/(decreasel in creditors
2,434
23,773
11,873
22,626
997
31,279
5,903
66,412
23

Statement of Financial Activities (including Income and Expenditure account)
for the year ended 31 March 2023
Unrestricted
Restricted
Total funds
Total funds 2022
Note
Income from:
Donations & legacies
Charitable activities
Investments
Total Income
6,946
43,475
997
51,417
6,946
686,231
997
694,174
8,981
610,662
16
619,659
642,756
642,756
Expenditure on:
Charitable activities:
Community health
Total expenditure
58,635
58,635
593,506
593,506
652,141
652,141
548,449
548,449
Net Incomellexpenditurel for
the year.
Transfer between funds
Net movement in funds for
the year reconcilliation
Total funds B/fwd
Total funds carried forward
7,218
39,392
32,174
49,250
39,392
9,858
42,033
71,210
42,033
71,210
129,389
161,563
135,177
145,035
264,566
306,599
193,356
264,566
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
A full comparative SOFA is on the last page of the accounts.
24