| Charity Information |
Charity Information |
|||
|---|---|---|---|---|
| Report of the | Trustees. | |||
| Independent | Auditor's | Report .. | ... 12 | |
| Consolidated | Statement | of Financial | Activities | . 16 |
| Balance Sheets | . 17 | |||
| Consolidated | Statement | of Cash Flows | . 18 | |
| Notes to the | Financial Statements |
. 19 |
| Unrestricted | Designated | Restricted | 2021 | 2020 | ||||
|---|---|---|---|---|---|---|---|---|
| funds | funds | funds | Total | Total | ||||
| Notes | E | E | E | E | ||||
| Income from: | ||||||||
| Donations and non-performance |
grants | 3 | 410 | 500 | 910 | 8,194 | ||
| Charitable activities |
1,047,958 | 898,543 | 1,946,501 | 1,975,013 | ||||
| Gift of CHANGE's assets and activities | 3 | 449 | 449 | 37,374 | ||||
| Total income | 1,048,817 | 899,043 | 1,947,860 | 2,020,581 | ||||
| Expenditure on: |
||||||||
| Charitable activities |
931,240 | 1,007,469 | 1,938,709 | 1,925,177 | ||||
| Total expenditure | 931,240 | 1,007,469 | 1,938,709 | 1,925,177 | ||||
| Net income/(expenditure) transfers |
before | 117,577 | (108,426) | 9,151 | 95,404 | |||
| Transfers between |
funds | 14 | (144,424) | 100,000 | 44,424 | |||
| Net movement in |
funds | (26,847) | 100,000 | (64,002) | 9,151 | 95,404 | ||
| Reconciliation offunds |
||||||||
| Total funds brought | forward | 14,15 | 538,429 | 40,000 | 144,796 | 723,225 | 627,821 | |
| Total funds carried forward | 14,15 | 511,582 | 140,000 | 80,794 | 732,376 | 723,225 |
| Group | Charity | |||||||
|---|---|---|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | |||||
| Notes | f. | f. | ||||||
| Fixed assets | ||||||||
| Tangible fixed assets |
10 | 28,881 | 19,943 | 22,636 | 15,704 | |||
| Current assets | ||||||||
| Debtors | 12 | 252,294 | 580,618 | 246,653 | 549,074 | |||
| Cash at bank and | in | hand | 794,508 | 421,307 | 673,948 | 372,040 | ||
| Stock | 8,166 | 1,339 | 8,166 | 1,339 | ||||
| 1,054,968 | 1,003,264 | 928,767 | 922,453 | |||||
| Creditors: Amounts within one ear |
falling | due | 13 | (351,473) | (299,982) | (253,256) | (239,217) | |
| Net current assets | 703,495 | 703,282 | 675,511 | 683,236 | ||||
| Total net assets | 15 | 732,376 | 723,225 | 698,147 | 698,940 | |||
| Represented by: |
||||||||
| Unrestricted charity |
funds: | |||||||
| General | 511,582 | 538,429 | 477,353 | 514,144 | ||||
| Designated | 140,000 | 40,000 | 140,000 | 40,000 | ||||
| Restricted charity |
funds | 80,794 | 144,796 | 80,794 | 144,796 | |||
| Total funds | 14,15 | 732,376 | 723,225 | 698,147 | 698,940 |
| onsoate as 31March 2021 |
w ae | en or | year en | e | |
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Notes | |||||
| Cash flows from operating | activities | ||||
| Cash enerated b / used b |
o erations | 18 | 391807 | 156 154 | |
| Cash flows from investing | activities | ||||
| Purchase oftan ible fixed assets |
18606 | 20 457 | |||
| Net cash used in investin |
activities | 18606 | 20 457 | ||
| Change in cash and cash equivalents |
in the year | 373,201 | (176,611) | ||
| Cash and cash e uivalents at |
1 A ril 2020 |
421 307 | 597918 | ||
| Cash and cash e uivalents | at 31March 2021 | 794,508 | 421,307 |
| . Income from |
charitable | activities | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| For the year ended | 31March | 2021 | Funds | Funds | 2021 |
| Local Authority Contracts: |
|||||
| Leeds City Council-Department | of Adult Social Care | 605,890 | 678,339 | 1,284,229 | |
| Other Contracts: | |||||
| Kirklees Advocacy Hub |
97,100 | 97,100 | |||
| Other Service Income: | |||||
| Adhoc advocacy | 27,902 | 27,902 | |||
| Additional service user income |
51,974 | 51,974 | |||
| Easy Read | 52,427 | 52,427 | |||
| Other grants: | |||||
| Autism North |
58,723 | 58,723 | |||
| Asking You! | 71,780 | 71,780 | |||
| Big Lottery —Autism | Community | 72,082 | 72,082 | ||
| Live Well Leeds | 2,351 | 2,351 | |||
| Safeguarding project |
5,837 | 5,837 | |||
| CQC | 1,931 | 1,931 | |||
| Keeping Connected | 7,500 | 7,500 | |||
| Change | 21,314 | 21,314 | |||
| Community Advocacy |
275 | 275 | |||
| Spot Purchase | 689 | 689 | |||
| Leepl grants | 151,674 | 151,674 | |||
| Cafe income: | |||||
| Cafe takings | |||||
| Cafe catering | |||||
| Cafe trainee income |
36,282 | 36,282 | |||
| Other Leepi income: | |||||
| Income from activities | 2,231 | 2,231 | |||
| Room rental income |
200 | 200 | |||
| 1,047,958 | 898,543 | 1,946,501 |
| . Income from charitable |
activities | |||
|---|---|---|---|---|
| Unrestricted | Restricted | |||
| For the year ended 31March | 2020 | Funds | Funds | 2020 |
| Local Authority Contracts: |
||||
| Leeds City Council-Department | of Adult Social Care | 582,000 | 669,700 | 1,251,700 |
| Other Contracts: | ||||
| Kirklees Advocacy Hub |
93,705 | 93,705 | ||
| IMCA (and similar) contract fees | 13,852 | 13,852 | ||
| Other Service Income: | ||||
| Adhoc advocacy | 31,541 | 31,541 | ||
| Additional service user income |
49,772 | 49,772 | ||
| Easy Read | 44,515 | 44,515 | ||
| Other grants: | ||||
| Autism North |
53,785 | 53,785 | ||
| Autism Health |
(842) | (842) | ||
| LGBTQ Health Inclusion |
97,386 | 97,386 | ||
| Asking You! | 71,780 | 71,780 | ||
| Big Lottery - Kirklees | 57,796 | 57,796 | ||
| Safeguarding project |
1,775 | 1,775 | ||
| CQC | 18,053 | 18,053 | ||
| CHANGE | 9,853 | 9,853 | ||
| Leepl grants | 104,747 | 104,747 | ||
| Cafeincome: | ||||
| Cafe takings | 19,408 | 19,408 | ||
| Cafe catering | 2,605 | 2,605 | ||
| Cafe trainee income |
33,460 | 33,460 | ||
| Other Leepi income: | ||||
| Income from activities | 19,642 | 19,642 | ||
| Room rental income |
480 | 480 | ||
| 1 006 513 | 968 500 | 1 975 013 |
| or the year ende . Expenditure |
or the year ende . Expenditure |
d 31March 2021 (co on charitable activities |
d 31March 2021 (co on charitable activities |
d 31March 2021 (co on charitable activities |
ntinued) | ||
|---|---|---|---|---|---|---|---|
| For the year ended | 31March 2021 | 2021 | |||||
| Unrestricted | Restricted | Total | |||||
| Direct costs: | |||||||
| Salaries, social security | and pension | (Note 8) | 603,958 | 682,487 | 1,286,445 | ||
| Age UK Leeds | 60,000 | 60,000 | |||||
| Sign Health | 531 | 30,316 | 30,847 | ||||
| Touchstone | 2,497 | 6,755 | 9,252 | ||||
| Other subcontractors | 14,547 | (815) | 13,732 | ||||
| Volunteer expenses |
1,328 | 89 | 1,417 | ||||
| Project evaluation | costs | 655 | 9,864 | 10,519 | |||
| Training costs |
19,844 | 19,844 | |||||
| Recruitment costs |
2,159 | 72 | 2,231 | ||||
| Travel | 681 | 2,176 | 2,857 | ||||
| Subscriptions | 6,434 | 181 | 6,615 | ||||
| Insurances | 7,524 | 7,524 | |||||
| Activity costs | 1,289 | 2,275 | 3,564 | ||||
| Cafe rovision |
159 | 159 | |||||
| 721,606 | 733,400 | 1,455,006 | |||||
| Support costs: | |||||||
| Salaries, social security | and pension | (Note 8) | 238,606 | 238,606 | |||
| Computer costs |
48,884 | 335 | 49,219 | ||||
| Premises costs | 76,913 | 199 | 77,112 | ||||
| Corporation tax |
1,862 | 1,862 | |||||
| Communications | 21,416 | 7,139 | 28,555 | ||||
| Printing, postage and |
stationery | 8,788 | 2,416 | 11,204 | |||
| Repairs and maintenance | 20,950 | 33 | 20,983 | ||||
| Legal and professional | (3,593) | 21,934 | 18,341 | ||||
| Bad debts | 1,354 | 89 | 1,443 | ||||
| Depreciation | 9,668 | 9,668 | |||||
| Irrecoverable VAT |
5,941 | 5,941 | |||||
| Other | 12,278 | 785 | 13,063 | ||||
| Bank charges | 521 | 521 | |||||
| Allocation of shared |
resources | 240 771 | 240 771 | ||||
| 202,817 | 273,701 | 476,518 | |||||
| Governance costs: | |||||||
| Trustee and management |
meetings | 167 | 368 | 535 | |||
| Auditor remuneration |
6 650 | 6 650 | |||||
| 6,817 | 368 | 7,185 | |||||
| Total expenditure | on | charitable | activities | 931,240 | 1,007,469 | 1,938,709 |
| For the year ended | For the year ended | 31March 2020 | 31March 2020 | 31March 2020 | 2020 | ||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | |||||
| E | E | ||||||
| Direct costs: | |||||||
| Salaries, social security | and pension | (Note 8) | 534,679 | 662,525 | 1,197,204 | ||
| Age UK Leeds | 60,000 | 60,000 | |||||
| Sign Health | 7,923 | 12,468 | 20,391 | ||||
| Touchstone | 30,158 | 30,158 | |||||
| Mesmac and CHANGE | 12,730 | 12,730 | |||||
| Other subcontractors | 10,810 | 8,741 | 19,551 | ||||
| Volunteer expenses |
2,292 | 3,820 | 6,112 | ||||
| EANS cost | 359 | 359 | |||||
| Project evaluation | costs | 2,163 | 8,750 | 10,913 | |||
| Training costs |
23,200 | 1,412 | 24,612 | ||||
| Recruitment costs |
491 | 3,120 | 3,611 | ||||
| Travel | 9,066 | 20,838 | 29,904 | ||||
| Subscriptions | 1,849 | 831 | 2,680 | ||||
| Insurances | 6,246 | 6,246 | |||||
| Activity costs | 7,897 | 14,077 | 21,974 | ||||
| Cafe rovision |
7 364 | 527 | 7 891 | ||||
| 673,980 | 780,356 | 1,454,336 | |||||
| Support costs: | |||||||
| Salaries, social security | and pension | (Note 8) | 258,416 | 258,416 | |||
| Computer costs |
27,892 | 1,807 | 29,699 | ||||
| Premises costs | 74,063 | 1,611 | 75,674 | ||||
| Corporation tax |
2,400 | 2,400 | |||||
| Communications | 27,475 | 13,132 | 40,607 | ||||
| Printing, postage and |
stationery | 12,750 | 5,504 | 18,254 | |||
| Repairs and maintenance | 2,774 | 118 | 2,892 | ||||
| Publicity | 946 | 172 | 1,118 | ||||
| Legal and professional | 14,241 | 2,597 | 16,838 | ||||
| Bad debts | 1,655 | 1,655 | |||||
| Depreciation | 4,204 | 4,204 | |||||
| Other | 8,620 | 635 | 9,255 | ||||
| Bank charges | 456 | 456 | |||||
| Allocation of shared |
resources | 253 056 | 253 056 | ||||
| 182,836 | 278,632 | 461,468 | |||||
| Governance costs: | |||||||
| Trustee and management |
meetings | 1,419 | 1,604 | 3,023 | |||
| Auditor remuneration |
6 350 | 6 350 | |||||
| 7,769 | 1,604 | 9,373 | |||||
| Total expenditure | on | charitable | activities | 864,585 | 1,060,592 | 1,925,177 |
or the year ended . Net income for |
31March 2021 (continue the year |
d) | |
|---|---|---|---|
| This is stated after char | in | 2021 | 2020f |
| Depreciation —owned assets |
9,668 | 4,204 | |
| Operating lease charges |
19,183 | 61,406 | |
| Auditors' remuneration: |
—audit services | 6,650 | 6,350 |
| - other services | 3,400 | 3,250 |
| 2021 | 2020f | ||
|---|---|---|---|
| Wages and salaries | 1,350,565 | 1,283,421 | |
| Sessional | workers | 7,977 | 19,961 |
| National | insurance | 99,523 | 90,903 |
| Pension | costs | 66 986 | 61 335 |
| 1,525,051 | 1,455,620 |
| o employee |
earned | more than f60 | more than f60 | ,000 | per annum in the current or |
previous year. |
|
|---|---|---|---|---|---|---|---|
| The average | number | of employees | (full | and part time) was: | 2021 | 2020 | |
| No. | No. | ||||||
| Administration | and | advocac | excludin | volunteers | 80 | 80 |
| Group | Fixtures, | Fixtures, | |||
|---|---|---|---|---|---|
| fittings and | |||||
| Computer | office | ||||
| e ui ment | e ui | ment | Total | ||
| Cost | |||||
| Balance at 1 April 2020 | 113,084 | 72,276 | 185,360 | ||
| Additions | 17940 | 666 | 18606 | ||
| Balance at 31 | March 2021 | 131024 | 72 942 | 203 966 | |
| Accumulated | depreciation | ||||
| Balance at 1 April 2020 | 94,814 | 70,603 | 165,417 | ||
| Char e for the | ear | 8493 | 1 175 | 9 668 | |
| Balance at 31 | March 2021 | 103307 | 71778 | 175085 | |
| Net book value | |||||
| At 31March | 2021 | 27 717 | 1 164 | 28 881 | |
| At 31March | 2020 | 19198 | 745 | 19943 |
| Charity | Fixtures, | Fixtures, | |||
|---|---|---|---|---|---|
| fittings and | |||||
| Computer | office | ||||
| e ui ment | e ui | ment | Total | ||
| Cost | |||||
| Balance at 1 April 2020 | 100,154 | 50,972 | 151,126 | ||
| Additions | 13604 | 666 | 14270 | ||
| Balance at 31 | March 2021 | 113,758 | 51,638 | 165,396 | |
| Accumulated | depreciation | ||||
| Balance at 1 April 2020 | 85,252 | 50,170 | 135,422 | ||
| Char e for the | ear | 6812 | 526 | 7 338 | |
| Balance at 31 | March 2021 | 92 064 | 50 696 | 142 760 | |
| Net book value | |||||
| At 31March | 2021 | 21,694 | 942 | 22,636 | |
| At 31March | 2020 | 14,902 | 802 | 15,704 |
| re summarised | belo | w: | , | ||
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Turnover | 238,270 | 224,990 | |||
| Cost of sales | 15609 | 21 518 | |||
| Gross profit | 222,661 | 203,472 | |||
| Administrative | expenses | (211,055) | (189,329) | ||
| Other o eratin | income | 200 | 480 | ||
| Profit before | tax | 11,806 | 14,623 | ||
| Taxation on ordina |
activities | 1 862 | 2 400 | ||
| Profit for the | financial | year | 9,944 | 12,223 | |
| Transfer, via Gift Aid, of assets to specified asset |
|||||
| locked bod | |||||
| Retained earnings | for | the year | 9,944 | 12,223 | |
| Retained earnin |
s brou | ht forward | 24 285 | 12062 | |
| Retained earnings | carried forward | 34,229 | 24,285 |
| Group | Charity | ||||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | 2021 | 2020 | ||||
| f. | f. | ||||||
| Trade debtors | 223,621 | 449,996 | 222,756 | 425,903 | |||
| Other debtors | 10,721 | 49,283 | 9,930 | 47,982 | |||
| Prepayments | and accrued | income | 17952 | 81339 | 13967 | 75 189 | |
| 252,294 | 580,618 | 246,653 | 549,074 | ||||
| 3. Creditors |
—Amounts | falling due | within one year | ||||
| Group | Charity | ||||||
| 2021 | 2020 | 2021 | 2020 | ||||
| Trade creditors | 56,593 | 32,122 | 56,343 | 31,953 | |||
| Accruals | 58,609 | 80,796 | 45,537 | 71,004 | |||
| Other creditors | 30,272 | 31,617 | 19,712 | 20,617 | |||
| Tax and social | security | 41,401 | 43,152 | 39,530 | 40,743 | ||
| Deferred income |
164,598 | 112,295 | 92,134 | 74,900 | |||
| 351,473 | 299,982 | 253,256 | 239,217 |
| 3. Creditors — |
Amounts | falling | due within | one year (co | ntinued) | |||
|---|---|---|---|---|---|---|---|---|
| Group | Charity | |||||||
| 2021 | 2020 | 2021 | 2020 | |||||
| Deferred income | E | E | E | E | ||||
| Brought forward | 112,295 | 81,224 | 74,900 | 46,969 | ||||
| Released in the year |
(96,927) | (81,224) | (60,532) | (46,969) | ||||
| Deferred in the year |
149,230 | 112,295 | 77,766 | 74,900 | ||||
| Carried forward |
164,598 | 112,295 | 92,134 | 74,900 | ||||
| 4. Funds summary |
||||||||
| Balance | Balance | |||||||
| For the year ended | 31March 2021 | 1April | Income | Expenditure | Transfers | 31March | ||
| E | E | E | E | |||||
| Unrestricted: | ||||||||
| Charit core activities |
538,429 | 1,048,817 | 931,240 | 144,424 | 511,582 | |||
| Designated funds: |
||||||||
| ASC communit | 40 000 | 100000 | 140 | 000 | ||||
| Restricted: | ||||||||
| Advocacy Awareness Leeds Independent Health |
7,563 91,119 |
204,000 | (879) (258,581) |
6,684 36,538 |
||||
| Complaints Advocacy |
||||||||
| Leeds Independent | Mental | 246,000 | (276,421) | 30,421 | ||||
| Capacity Advocacy | ||||||||
| Autism —National |
Lottery | 72,582 | (72,582) | |||||
| Leeds Independent | Mental | Health | 200,000 | (211,541) | 11,541 | |||
| Advocacy | ||||||||
| Leeds Care Act Advocacy | 3,458 | 25,000 | (30,920) | 2,462 | ||||
| Autism North |
2,921 | 58,722 | (56,806) | 4,837 | ||||
| Asking You! | 39,735 | 71,780 | (78,612) | 32,903 | ||||
| Live Well Leeds | 4,701 | (4,797) | (96) | |||||
| Safeguarding Project Care Quality Commission |
6,826 1,932 |
(6,826) (1,932) |
||||||
| Keeping Connected | 7,500 | (7,500) | ||||||
| Health Ine ualities |
72 | 72 | ||||||
| 144,796 | 899,043 | (1,007,469) | 44,424 | 80,794 | ||||
| Total Funds | 723 225 | 1 947 860 | 1 938709 | 732 | 376 |
| Balance | Balance | |||||||
|---|---|---|---|---|---|---|---|---|
| For the year ended 31March 2020 |
1April 2019 |
Income | Expenditure | Transfers | 31March 2020 |
|||
| E | E | |||||||
| Unrestricted: | ||||||||
| Charit core activities |
443 016 | 1 014 707 | 864 585 | 54 709 | 538429 | |||
| Designated funds: |
||||||||
| ASC communit | 40 000 | 40 000 | ||||||
| Restricted: | ||||||||
| Advocacy Awareness Leeds Independent |
Health | 10,773 101,710 |
204,000 | (3,210) (214,591) |
7,563 91,119 |
|||
| Complaints Advocacy |
||||||||
| Leeds Independent | Mental | 246,000 | (281,633) | 35,633 | ||||
| Capacity Advocacy | ||||||||
| Big Lottery | 250 | 57,796 | (58,046) | |||||
| Leeds Independent | Mental | Health | 2,884 | 190,000 | (211,953) | 19,069 | ||
| Advocacy | ||||||||
| Leeds Care Act Advocacy | 1,991 | 25,000 | (23,533) | 3,458 | ||||
| Autism Live Well Leeds |
4,700 | (4,700) | ||||||
| LGBTQ Health Inclusion |
Project | 97,386 | (97,393) | |||||
| Care Quality Commission |
18,053 | (18,053) | ||||||
| Autism North |
43,936 | (41,015) | 2,921 | |||||
| Asking You! | 27,197 | 71,780 | (59,242) | 39,735 | ||||
| Autism GGC —Post |
Diagnostic | 9,849 | (9,849) | |||||
| CHANGE | 37 374 | 37 374 | ||||||
| 144,805 | 1,005,874 | (1,060,592) | 54,709 | 144,796 | ||||
| Total Funds | 627 821 | 2 020 581 | 1 925 177 | 723 225 |
| 15. Analysis of net asset |
s between funds |
|||
|---|---|---|---|---|
| Unrestricted | Designated | Restricted | ||
| For the year ended 31March 2021 |
funds | funds E |
fundsf | Total E |
| Fixed assets | 28,881 | 28,881 | ||
| Net current assets | 482,701 | 140,000 | 80,794 | 703,495 |
| Total funds | 511,582 | 140,000 | 80,794 | 732,376 |
| Unrestricted | Designated | Restricted | ||
| For the year ended 31March 2020 |
funds | funds E |
funds | Total |
| Fixed assets | 19,943 | 19,943 | ||
| Net current assets | 518486 | 40 000 | 144 796 | 703 282 |
| Total funds | 538,429 | 40,000 | 144,796 | 723,225 |
| he total future minimum lease payments under non |
-cancellable operating are as follow |
s: |
|---|---|---|
| 2021f | 2020 | |
| Expiry date: | ||
| Within one year | 45,466 | 47,923 |
| Between two and five years | 429 | |
| 45 466 | 48 352 |
| 8. Reconciliation |
of net mo | vement in fu |
nds to net cash | flow from operatin | g activities |
|---|---|---|---|---|---|
| 2021 | 2020 | ||||
| Net movement in funds |
9,151 | 95,404 | |||
| Adjustments for: |
|||||
| Depreciation charges |
9,668 | 4,204 | |||
| (Increase) in stock |
(6,827) | (1,339) | |||
| Decrease/(increase) | in debtors | 328,324 | (316,605) | ||
| (Decrease)/increase | in creditors | (812) | 31,111 | ||
| Increase in deferred |
income | 52,303 | 31,071 | ||
| Net cash provided | by/(used | in) operating | activities | 391,807 | (156,154) |
| Unrestricted | Designated | Restricted | 2020 | ||
|---|---|---|---|---|---|
| funds | funds | funds | Total | ||
| E | E | ||||
| Income from: | |||||
| Donations and non-performance grants |
8,194 | 8,194 | |||
| Charitable activities |
1,006,513 | 968,500 | 1,975,013 | ||
| Gift of CHANGE's assets and activities |
37,374 | 37,374 | |||
| Total income | 1,014,707 | 1,005,874 | 2,020,581 | ||
| Expenditure on: |
|||||
| Charitable activities |
864,585 | 1,060,592 | 1,925,177 | ||
| Total expenditure | 864,585 | 1,060,592 | 1,925,177 | ||
| Net income/expenditure before transfers |
150,122 | (54,718) | 95,404 | ||
| Transfers between | funds | (54,709) | 54,709 | ||
| Net movement in funds |
95,413 | (9) | 95,404 | ||
| Reconciliation offunds |
|||||
| Tota I funds broug ht |
forwa rd | 443,016 | 40,000 | 144,805 | 627,821 |
| Total funds carried forward | 538,429 | 40,000 | 144,796 | 723,225 |