2022-12-31-accounts - Joanna Leeds

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Joanna Leeds

Charity number 1138640

Annual Report and Financial Statements

for the year ended 31 December 2022

Joanna Leeds

Annual Report and Financial Statements for the year ended 31 December 2022

Contents	Page
Trustees' report	2 to 3
Examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Joanna Leeds

Trustees' report for the year ended 31 December 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Chair Resigned 14 November 2022

Angharad Turner-Fielder Ifan Greville Joanne Simpson Heather France Gerard Murray

Charity number

1138640

Registered in England and Wales

Registered and principal address Bankers Joanna House Unity Trust Bank plc CAF Bank Ltd 1 Sydenham Street Nine Brindleyplace 25 Kings Hill Avenue Leeds Birmingham Kings Hill LS11 9RR B1 2HB West Malling ME19 4JQ

Independent examiner

E J Beverley FCCA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation which converted from a charitable company on 8 October 2020 and is governed by a constitution as amended on 20 November 2022.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

Objectives and activities

The charity's objects

To relieve the charitable needs of vulnerable women, particularly those who are at risk of or involved in prostitution in Leeds, or such other locations as the trustees may from time to time think fit, and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected to the charitable work of the charity.

The charity's main activities

Joanna works with women, particularly those at risk of or involved in prostitution in Leeds. Through practical and emotional support, befriending and mentoring we aim to enable these women to exit prostitution and sustain a new life.

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2022

Public benefit statement

In setting our objectives and planning our activities Joanna Project’s trustees have given serious consideration to the Charity Commission’s general guidance on public benefit. Our focus in particular is on improving the safety, health and wellbeing of the vulnerable women in contact with the charity, in accordance with Joanna Project’s purpose.

Achievements and performance

We work with women who have encountered multiple disadvantages and we have been pleased this year to have continued our work supporting women who have encountered many disadvantages whose complex needs require a long term relational approach. We have adjusted to post-Covid life and our Thursday Open House is thriving. As part of our offer to bring services closer to the women we have welcomed colleagues from Sexual Health, Hep C service, Chiropody, Forward Leeds, Midwives, and the Police, along with Bevan Health Care’s GP and nurse practitioner.

Our groups have run their course but have led to the establishment of a second social space on Tuesday afternoon called ‘Meet Up’. The emphasis is more on constructive activity and we have benefitted from a volunteer running craft sessions regularly.

At other times we continue to be available to undertake one to one work and accompany women to appointments.

We have seen some hugely significant progress in several of the women with whom we have had long term contact. We have managed to tailor the support we continue to give them, whilst still being available to those whose lives are still marked by chaos and dysfunction.

As part of our commitment to system change we continue to attend a variety of networks and boards across the city, representing the needs of the women we work with. We were pleased to be invited to train 400 police officers as well as speak at a city-wide event for other health and social care practitioners.

In order to maintain the high standards at Joanna House we have invested in improving the environment within Joanna House with new carpets, radiators and some redecoration.

Our Director is leaving on 28[th] February, after thirteen years with us, so we are now in a period of change. A new Director has been appointed and will take up position early summer. Until then the team will work together to maintain the much-needed service we provide.

Financial review

The net expenditure for the year was £760, including net expenditure of £6,425 on unrestricted funds and net income of £5,665 on restricted funds.

We have not identified any material uncertainties that cast doubt on the ability of Joanna House to continue as a going concern in the short term. The capital reserves of the charity remained stable throughout 2022. We continue to take a prudent approach to the cost base particularly with regard to staffing levels and vacancy management.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £88,090.

Joanna Project's reserves policy is to hold free reserves (unrestricted funds not committed or invested in tangible assets) of between 3 and 6 months of total annual expenditure in order to enable the smooth running of the charity and to allow for an orderly winding up should the charity need to close.

Approved by the board of trustees on 21/03/2023

A Turner-Fielder (Trustee)

Joanna Leeds

Independent examiner's report to the trustees of Joanna Leeds

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022, which are set out on pages 5 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the CIO's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

E J Beverley FCCA

28/03/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Joanna Leeds

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2022

Notes 2022 Unrestricted funds £ Income from: Grants (2) 2,863 Regular donations 28,798 One off donations 16,454 Fundraising 2,029 Gift aid 5,403 Interest income 289 Insurance income 667 Other income 1,179 Total income 57,682 Expenditure on: Salaries, NIC and pensions (3) 46,846 Payroll charges 879 Staff travel and expenses 51 Training and other staff costs 1,863 Local outreach 575 Rent, rates and service charge - Utilities 634 Security 462 Building and garden expenses 314 Food and consumables 357 Printing, postage and stationery 63 Telephone 690 Internet, website and computer expenses 2,274 Office expense 8 Membership and subscriptions 61 Insurance - Professional fees - Vehicle expense 4,147 Other expense 153 Depreciation 4,730 Total expenditure 64,107 Net movement in funds (6,425) Fund balances brought forward 106,374 Fund balances carried forward (4) 99,949	2022 Restricted funds £ 139,446 - - - - - - - 139,446 98,705 - 748 1,803 6,246 5,255 4,851 180 5,085 4,812 142 600 1,451 115 277 815 840 1,856 - - 133,781 5,665 31,641 37,306	2022 Total funds £ 142,309 28,798 16,454 2,029 5,403 289 667 1,179 197,128 145,551 879 799 3,666 6,821 5,255 5,485 642 5,399 5,169 205 1,290 3,725 123 338 815 840 6,003 153 4,730 197,888 (760) 138,015 137,255	2021 Total funds £ 106,678 30,627 19,718 10,705 6,954 8 6,150 - 180,840 149,505 855 1,682 1,407 7,494 1,367 5,311 2,111 466 6,951 272 1,721 5,777 1,066 650 814 3,831 4,055 - 4,730 200,065 (19,225) 157,240 138,015

All incoming resources and resources expended derive from continuing activities.

Joanna Leeds

Balance sheet

as at 31 December 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 11,859 Total fixed assets 11,859 Current assets Debtors and prepayments (6) 4,252 Cash at bank and in hand (7) 84,798 Total current assets 89,050 Current liabilities: amounts falling due within one year Accruals 960 Total current liabilities 960 Net current assets 88,090 Net assets 99,949 Funds Unrestricted funds 99,949 Restricted funds - Total funds 99,949	2022 Restricted £ - - 12,954 24,352 37,306 - - 37,306 37,306 - 37,306 37,306	2022 Total £ 11,859 11,859 17,206 109,150 126,356 960 960 125,396 137,255 99,949 37,306 137,255	2021 Total £ 16,589 16,589 6,148 116,118 122,266 840 840 121,426 138,015 106,374 31,641 138,015

The financial statements were approved by the board of trustees on 21/03/2023

A Turner-Fielder (Trustee)

Joanna Leeds

Notes to the accounts

for the year ended 31 December 2022

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Investments

Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £1,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Motor vehicles: over 4 years Software : over 10 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2022

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations Basis Yorkshire Garfield Weston Foundation Groundwork UK Leeds City Council Leeds Community Foundation National Lottery Community Fund The Liz and Terry Bramall Foundation The Pilgrim Trust West Yorks Combined Authority Leeds Womens Aid Leeds University Union Metcalfe Smith Trust Clothworkers' Foundation Smallwood Trust The Joseph Rank Trust West Yorkshire Police & Crime Commissioner 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ - - - - - - - - - 2,450 413 - - - - 2,863	2022 Restricted funds £ 2,500 20,000 13,591 5,100 15,000 59,487 5,000 12,500 5,923 - - 345 - - - - 139,446	2022 Total funds £ 2,500 20,000 13,591 5,100 15,000 59,487 5,000 12,500 5,923 2,450 413 345 - - - - 142,309 2022 £ 131,478 12,483 (5,000) 6,590 145,551	2021 Total funds £ 4,800 20,000 - 5,015 2,948 28,460 - 9,179 - 1,700 - - 7,600 5,976 15,000 6,000 106,678 2021 £ 135,442 11,675 (4,000) 6,388 149,505

The average number of employees during the year was 5.3, being an average of 5 full time equivalent (2021: 5.7, 5.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2022	2021
	£	£
Costs of the scheme to the charity for the year	6,590	6,388

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2022

4 Restricted funds Basis Yorkshire The Joseph Rank Trust Leeds City Council - Rent Leeds Community Foundation Garfield Weston Foundation Safer Communities Wheel Appeal The Liz and Terry Bramall Fund LCF : Resilience fund Groundwork UK WYCA : Mayor's fund Pilgrim Trust National Lottery fund Metcalfe Smith Trust	Balance b/f £ 4,106 2,835 4,831 2,745 14,969 2,084 71 - - - - - - - 31,641	Incoming £ 2,500 - 5,100 - 20,000 - - 5,000 15,000 13,591 5,923 12,500 59,487 345 139,446	Outgoing £ 6,422 2,835 5,255 2,745 21,042 2,025 71 5,000 12,123 7,344 5,923 12,500 50,151 345 133,781	Transfers £ - - - - - - - - - - - - - - -	Balance c/f £ 184 - 4,676 - 13,927 59 - - 2,877 6,247 - - 9,336 - 37,306

Fund name

Basis Yorkshire

The Joseph Rank Trust Leeds City Council - Rent Leeds Community Foundation Garfield Weston Foundation Safer Communities Wheel Appeal The Liz and Terry Bramall Fund LCF : Resilience fund

Groundwork UK WYCA : Mayor's fund Pilgrim Trust National Lottery fund

Metcalfe Smith Trust

Purpose of restriction

Winter Warmer and Athena grant.

Towards salary costs of the Outreach and Support worker. Towards costs of Joanna House rent. Towards local out reach costs.

Towards outreach Worker salary, utilities, outreach costs . Towards bus tokens, mileage and parking. Towards purchasing a vehicle. Towards salaries.

Towards salaries, consultancy and any other costs towards the resilience of the charity. Towards salary, group trips and activities. Towards salaries. Towards salaries. Towards salaries of volunteer coordinator, outreach & support worker and running expenses.

To purchase white goods for a beneficiary.

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2022

5 6 7	Tangible assets Cost At 1 January 2022 Additions At 31 December 2022 Depreciation At 1 January 2022 Charge for year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand	£ 4,800 - 4,800 960 480 1,440 3,360 3,840 Software	£ 16,999 - 16,999 4,250 4,250 8,500 8,499 12,749 2022 £ 12,954 4,252 17,206 2022 £ 108,903 247 109,150 Motor vehicles	Total £ 21,799 - 21,799 5,210 4,730 9,940 11,859 16,589 2021 £ 2,954 3,194 6,148 2021 £ 115,783 335 116,118

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £40,948 (previous year: £36,889).

9 Operating leases

Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 5,100 20,400 850 26,350	2021 £ - - - -

Joanna Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants 2,863 1,700 Regular donations 28,798 30,627 One off donations 16,454 19,618 Fundraising 2,029 1,394 Gift aid 5,403 6,895 Interest income 289 8 Insurance income 667 6,150 Other income 1,179 - Total income 57,682 66,392 Expenditure Salaries, NIC and pensions 46,846 66,926 Payroll charges 879 309 Staff travel and expenses 51 - Training and other staff costs 1,863 138 Local outreach 575 - Rent, rates and service charge - - Utilities 634 85 Security 462 1,571 Building and garden expenses 314 83 Food and consumables 357 - Printing, postage and stationery 63 67 Telephone 690 589 Internet, web and computer expenses 2,274 1,037 Office expense 8 164 Membership and subscriptions 61 313 Insurance - 459 Professional fees - 2,454 Vehicle expense 4,147 698 Other expense 153 - Depreciation 4,730 4,730 Total expenditure 64,107 79,623 Net income / (expenditure) (6,425) (13,231) Transfers between funds - 14,475 Net movement in funds (6,425) 1,244 Fund balances brought forward 106,374 105,130 Fund balances carried forward 99,949 106,374	2022 Restricted funds £ 139,446 - - - - - - - 139,446 98,705 - 748 1,803 6,246 5,255 4,851 180 5,085 4,812 142 600 1,451 115 277 815 840 1,856 - - 133,781 5,665 - 5,665 31,641 37,306	2021 Restricted funds £ 104,978 - 100 9,311 59 - - - 114,448 82,579 546 1,682 1,269 7,494 1,367 5,226 540 383 6,951 205 1,132 4,740 902 337 355 1,377 3,357 - - 120,442 (5,994) (14,475) (20,469) 52,110 31,641	2022 Total funds £ 142,309 28,798 16,454 2,029 5,403 289 667 1,179 197,128 145,551 879 799 3,666 6,821 5,255 5,485 642 5,399 5,169 205 1,290 3,725 123 338 815 840 6,003 153 4,730 197,888 (760) - (760) 138,015 137,255	2021 Total funds £ 106,678 30,627 19,718 10,705 6,954 8 6,150 - 180,840 149,505 855 1,682 1,407 7,494 1,367 5,311 2,111 466 6,951 272 1,721 5,777 1,066 650 814 3,831 4,055 - 4,730 200,065 (19,225) - (19,225) 157,240 138,015

Joanna Leeds

Charity number 1138640

Annual Report and Financial Statements

for the year ended 31 December 2022

Joanna Leeds

Annual Report and Financial Statements for the year ended 31 December 2022

Contents	Page
Trustees' report	2 to 3
Examiner's report	4
Statement of financial activities	5
Balance sheet	6
Notes to the accounts	7 to 11

Prepared by West Yorkshire Community Accountancy Service CIO

Joanna Leeds

Trustees' report for the year ended 31 December 2022

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Position Dates Chair Resigned 14 November 2022

Angharad Turner-Fielder Ifan Greville Joanne Simpson Heather France Gerard Murray

Charity number

1138640

Registered in England and Wales

Independent examiner

E J Beverley FCCA

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO) foundation which converted from a charitable company on 8 October 2020 and is governed by a constitution as amended on 20 November 2022.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the trustees at a duly convened meeting.

Objectives and activities

The charity's objects

The charity's main activities

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2022

Public benefit statement

Achievements and performance

At other times we continue to be available to undertake one to one work and accompany women to appointments.

In order to maintain the high standards at Joanna House we have invested in improving the environment within Joanna House with new carpets, radiators and some redecoration.

Financial review

The net expenditure for the year was £760, including net expenditure of £6,425 on unrestricted funds and net income of £5,665 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £88,090.

Approved by the board of trustees on 21/03/2023

A Turner-Fielder (Trustee)

Joanna Leeds

Independent examiner's report to the trustees of Joanna Leeds

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022, which are set out on pages 5 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

Independent examiner's statement

I have completed my examination. I confirm that no material 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

E J Beverley FCCA

28/03/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Joanna Leeds

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2022

Notes 2022 Unrestricted funds £ Income from: Grants (2) 2,863 Regular donations 28,798 One off donations 16,454 Fundraising 2,029 Gift aid 5,403 Interest income 289 Insurance income 667 Other income 1,179 Total income 57,682 Expenditure on: Salaries, NIC and pensions (3) 46,846 Payroll charges 879 Staff travel and expenses 51 Training and other staff costs 1,863 Local outreach 575 Rent, rates and service charge - Utilities 634 Security 462 Building and garden expenses 314 Food and consumables 357 Printing, postage and stationery 63 Telephone 690 Internet, website and computer expenses 2,274 Office expense 8 Membership and subscriptions 61 Insurance - Professional fees - Vehicle expense 4,147 Other expense 153 Depreciation 4,730 Total expenditure 64,107 Net movement in funds (6,425) Fund balances brought forward 106,374 Fund balances carried forward (4) 99,949	2022 Restricted funds £ 139,446 - - - - - - - 139,446 98,705 - 748 1,803 6,246 5,255 4,851 180 5,085 4,812 142 600 1,451 115 277 815 840 1,856 - - 133,781 5,665 31,641 37,306	2022 Total funds £ 142,309 28,798 16,454 2,029 5,403 289 667 1,179 197,128 145,551 879 799 3,666 6,821 5,255 5,485 642 5,399 5,169 205 1,290 3,725 123 338 815 840 6,003 153 4,730 197,888 (760) 138,015 137,255	2021 Total funds £ 106,678 30,627 19,718 10,705 6,954 8 6,150 - 180,840 149,505 855 1,682 1,407 7,494 1,367 5,311 2,111 466 6,951 272 1,721 5,777 1,066 650 814 3,831 4,055 - 4,730 200,065 (19,225) 157,240 138,015

All incoming resources and resources expended derive from continuing activities.

Joanna Leeds

Balance sheet

as at 31 December 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 11,859 Total fixed assets 11,859 Current assets Debtors and prepayments (6) 4,252 Cash at bank and in hand (7) 84,798 Total current assets 89,050 Current liabilities: amounts falling due within one year Accruals 960 Total current liabilities 960 Net current assets 88,090 Net assets 99,949 Funds Unrestricted funds 99,949 Restricted funds - Total funds 99,949	2022 Restricted £ - - 12,954 24,352 37,306 - - 37,306 37,306 - 37,306 37,306	2022 Total £ 11,859 11,859 17,206 109,150 126,356 960 960 125,396 137,255 99,949 37,306 137,255	2021 Total £ 16,589 16,589 6,148 116,118 122,266 840 840 121,426 138,015 106,374 31,641 138,015

The financial statements were approved by the board of trustees on 21/03/2023

A Turner-Fielder (Trustee)

Joanna Leeds

Notes to the accounts

for the year ended 31 December 2022

1 Accounting policies

Basis of accounting

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Investments

Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.

Expenditure and liabilities

Taxation

Tangible fixed assets

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2022

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Grants and donations Basis Yorkshire Garfield Weston Foundation Groundwork UK Leeds City Council Leeds Community Foundation National Lottery Community Fund The Liz and Terry Bramall Foundation The Pilgrim Trust West Yorks Combined Authority Leeds Womens Aid Leeds University Union Metcalfe Smith Trust Clothworkers' Foundation Smallwood Trust The Joseph Rank Trust West Yorkshire Police & Crime Commissioner 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ - - - - - - - - - 2,450 413 - - - - 2,863	2022 Restricted funds £ 2,500 20,000 13,591 5,100 15,000 59,487 5,000 12,500 5,923 - - 345 - - - - 139,446	2022 Total funds £ 2,500 20,000 13,591 5,100 15,000 59,487 5,000 12,500 5,923 2,450 413 345 - - - - 142,309 2022 £ 131,478 12,483 (5,000) 6,590 145,551	2021 Total funds £ 4,800 20,000 - 5,015 2,948 28,460 - 9,179 - 1,700 - - 7,600 5,976 15,000 6,000 106,678 2021 £ 135,442 11,675 (4,000) 6,388 149,505

The average number of employees during the year was 5.3, being an average of 5 full time equivalent (2021: 5.7, 5.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2022	2021
	£	£
Costs of the scheme to the charity for the year	6,590	6,388

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2022

4 Restricted funds Basis Yorkshire The Joseph Rank Trust Leeds City Council - Rent Leeds Community Foundation Garfield Weston Foundation Safer Communities Wheel Appeal The Liz and Terry Bramall Fund LCF : Resilience fund Groundwork UK WYCA : Mayor's fund Pilgrim Trust National Lottery fund Metcalfe Smith Trust	Balance b/f £ 4,106 2,835 4,831 2,745 14,969 2,084 71 - - - - - - - 31,641	Incoming £ 2,500 - 5,100 - 20,000 - - 5,000 15,000 13,591 5,923 12,500 59,487 345 139,446	Outgoing £ 6,422 2,835 5,255 2,745 21,042 2,025 71 5,000 12,123 7,344 5,923 12,500 50,151 345 133,781	Transfers £ - - - - - - - - - - - - - - -	Balance c/f £ 184 - 4,676 - 13,927 59 - - 2,877 6,247 - - 9,336 - 37,306

Fund name

Basis Yorkshire

The Joseph Rank Trust Leeds City Council - Rent Leeds Community Foundation Garfield Weston Foundation Safer Communities Wheel Appeal The Liz and Terry Bramall Fund LCF : Resilience fund

Groundwork UK WYCA : Mayor's fund Pilgrim Trust National Lottery fund

Metcalfe Smith Trust

Purpose of restriction

Winter Warmer and Athena grant.

Towards salary costs of the Outreach and Support worker. Towards costs of Joanna House rent. Towards local out reach costs.

Towards outreach Worker salary, utilities, outreach costs . Towards bus tokens, mileage and parking. Towards purchasing a vehicle. Towards salaries.

To purchase white goods for a beneficiary.

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2022

5 6 7	Tangible assets Cost At 1 January 2022 Additions At 31 December 2022 Depreciation At 1 January 2022 Charge for year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand	£ 4,800 - 4,800 960 480 1,440 3,360 3,840 Software	£ 16,999 - 16,999 4,250 4,250 8,500 8,499 12,749 2022 £ 12,954 4,252 17,206 2022 £ 108,903 247 109,150 Motor vehicles	Total £ 21,799 - 21,799 5,210 4,730 9,940 11,859 16,589 2021 £ 2,954 3,194 6,148 2021 £ 115,783 335 116,118

8 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £40,948 (previous year: £36,889).

9 Operating leases

Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 5,100 20,400 850 26,350	2021 £ - - - -

Joanna Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants 2,863 1,700 Regular donations 28,798 30,627 One off donations 16,454 19,618 Fundraising 2,029 1,394 Gift aid 5,403 6,895 Interest income 289 8 Insurance income 667 6,150 Other income 1,179 - Total income 57,682 66,392 Expenditure Salaries, NIC and pensions 46,846 66,926 Payroll charges 879 309 Staff travel and expenses 51 - Training and other staff costs 1,863 138 Local outreach 575 - Rent, rates and service charge - - Utilities 634 85 Security 462 1,571 Building and garden expenses 314 83 Food and consumables 357 - Printing, postage and stationery 63 67 Telephone 690 589 Internet, web and computer expenses 2,274 1,037 Office expense 8 164 Membership and subscriptions 61 313 Insurance - 459 Professional fees - 2,454 Vehicle expense 4,147 698 Other expense 153 - Depreciation 4,730 4,730 Total expenditure 64,107 79,623 Net income / (expenditure) (6,425) (13,231) Transfers between funds - 14,475 Net movement in funds (6,425) 1,244 Fund balances brought forward 106,374 105,130 Fund balances carried forward 99,949 106,374	2022 Restricted funds £ 139,446 - - - - - - - 139,446 98,705 - 748 1,803 6,246 5,255 4,851 180 5,085 4,812 142 600 1,451 115 277 815 840 1,856 - - 133,781 5,665 - 5,665 31,641 37,306	2021 Restricted funds £ 104,978 - 100 9,311 59 - - - 114,448 82,579 546 1,682 1,269 7,494 1,367 5,226 540 383 6,951 205 1,132 4,740 902 337 355 1,377 3,357 - - 120,442 (5,994) (14,475) (20,469) 52,110 31,641	2022 Total funds £ 142,309 28,798 16,454 2,029 5,403 289 667 1,179 197,128 145,551 879 799 3,666 6,821 5,255 5,485 642 5,399 5,169 205 1,290 3,725 123 338 815 840 6,003 153 4,730 197,888 (760) - (760) 138,015 137,255	2021 Total funds £ 106,678 30,627 19,718 10,705 6,954 8 6,150 - 180,840 149,505 855 1,682 1,407 7,494 1,367 5,311 2,111 466 6,951 272 1,721 5,777 1,066 650 814 3,831 4,055 - 4,730 200,065 (19,225) - (19,225) 157,240 138,015

Joanna Leeds

Independent examiner's report to the trustees of Joanna Leeds

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 31 December 2022, which are set out on pages 5 to 11.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

Independent examiner's statement

I have completed my examination. I confirm that no material 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 charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

Signed: …………………………………… Name: E J Beverley FCCA

28/03/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW