## 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**
1
## 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.
2
## 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)
3
## 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
4
## 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.
5
## 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)
6
## 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.
7
## 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|
8
## 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.
9
## 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
£
-
-
-
-|
|---|---|---|
10
## 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|
|---|---|---|---|---|
11
## 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**
1
## 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.
2
## 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)
3
## 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
4
## 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.
5
## 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)
6
## 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.
7
## 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|
8
## 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.
9
## 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
£
-
-
-
-|
|---|---|---|
10
## 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|
|---|---|---|---|---|
11
## 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.
Signed: …………………………………… Name: E J Beverley FCCA
28/03/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
4