2023-12-31-accounts - Joanna Leeds

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Joanna Leeds

Charity number 1138640

Annual Report and Financial Statements

for the year ended 31 December 2023

Joanna Leeds

Annual Report and Financial Statements for the year ended 31 December 2023

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 12

Prepared by West Yorkshire Community Accountancy Service CIO

Joanna Leeds

Trustees' report for the year ended 31 December 2023

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 Angharad Turner-Fielder Chair Ifan Greville Treasurer Heather France Secretary Gerard Murray Lana Northey

Resigned 10 February 2023 Appointed 25 July 2023

Charity number 1138640

Registered in England and Wales

Registered and principal address Bankers Joanna House CAF Bank Ltd 1 Sydenham Street 25 Kings Hill Avenue Leeds Kings Hill LS11 9RR 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.

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2023

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.

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

A year of change, 2023 saw the departure of our long-standing Director who had been in post for 10 years and served 13 years on the staff team at Joanna Project. There was a gap of 4 months before the new Director took up post in June 2023 and so one of our Outreach & Support workers stepped up as Acting Director in the interim. This was a time of real pulling together as a team which has resulted in a strong sense of team. Despite the year marking a significant transition in leadership the service continued to thrive and we supported 88 women through our daytime service and 120 women through our evening outreach.

We have continued to invest in our premises, redecorating our calm space and purchasing two new sofas for the women who access our Sanctuary to enjoy. Many of the women who attend our building are homeless and so the upkeep of our Joanna home is important to us in creating a homely, therapeutic environment for women who really do need sanctuary.

Much of what we do as a charity is building community for those we support and so a highlight of the year was a trip to Otley to sit on the river and eat fish and chips. Days out are hugely important for our women in creating memories that are positive and build a sense of belonging and family for women who have often never experienced this.

Other successes for the year were seeing two women go to rehab, and participating in the Female Hidden Homelessness census continuing our input and advocacy in system change. We continue to be involved in ongoing partnerships with police, Leeds City Council, and other third sector organisations in order to advocate for women involved in street-based sex work and keep their needs on the agenda of services.

We continue to host other organisations such as substance misuse workers and health care professionals at our drop-ins in order to make services more accessible to the women we support. For a long time we’ve been hopeful that we could find a counselling service to work alongside and so have been excited to trial a pilot with a local counselling service to provide some therapeutic sessions for some of our women. We are hopeful that this will continue with the securing of appropriate funding.

We look ahead to 2024 and plans for our 20[th] birthday next year. This feels like a huge achievement for us as a charity and an opportunity to look back at the last 20 years and all that’s been achieved.

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2023

Financial review

The net expenditure for the year was £4,872, including net income of £5,442 on unrestricted funds and net expenditure of £10,314 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £98,261.

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 19/03/2024

Ifan Greville (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 2023, which are set out on pages 6 to 12.

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

21/03/2024

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 2023

Notes 2023 Unrestricted funds £ Income from: Grants (2) 27,700 Donations 44,827 Fundraising 1,109 Gift aid 4,475 Interest income 1,719 Insurance income - Other income 1,680 Total income 81,510 Expenditure on: Salaries, NIC and pensions (3) 48,466 Payroll charges 944 Staff travel and expenses 93 Training and other staff costs 784 Freelance staff 4,661 Local outreach 272 Rent, rates and service charge - Utilities 3,682 Security 531 Building and garden expenses 649 Food and consumables 776 Printing, postage and stationery 67 Telephone 948 Internet, website and computer expenses 3,957 Office expense 173 Membership and subscriptions 241 Insurance - Professional fees - Independent examination 1,200 Vehicle expense 3,830 Other expense 64 Depreciation 4,730 Total expenditure 76,068 Net movement in funds 5,442 Fund balances brought forward 99,949 Fund balances carried forward (4) 105,391	2023 Restricted funds £ 104,953 - - - - - - 104,953 83,207 - 152 4,071 1,152 4,275 5,719 1,778 1,275 417 7,958 161 281 855 25 189 841 35 - 2,555 321 - 115,267 (10,314) 37,306 26,992	2023 Total funds £ 132,653 44,827 1,109 4,475 1,719 - 1,680 186,463 131,673 944 245 4,855 5,813 4,547 5,719 5,460 1,806 1,066 8,734 228 1,229 4,812 198 430 841 35 1,200 6,385 385 4,730 191,335 (4,872) 137,255 132,383	2022 Total funds £ 142,309 45,252 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

All incoming resources and resources expended derive from continuing activities.

Joanna Leeds

Balance sheet

as at 31 December 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 7,130 Total fixed assets 7,130 Current assets Debtors and prepayments (6) 2,864 Cash at bank and in hand (7) 96,597 Total current assets 99,461 Current liabilities: amounts falling due within one year Accruals 1,200 Total current liabilities 1,200 Net current assets 98,261 Net assets 105,391 Funds Unrestricted funds 105,391 Restricted funds - Total funds 105,391	2023 Restricted £ - - 1,017 25,975 26,992 - - 26,992 26,992 - 26,992 26,992	2023 Total £ 7,130 7,130 3,881 122,572 126,453 1,200 1,200 125,253 132,383 105,391 26,992 132,383	2022 Total £ 11,859 11,859 17,206 109,150 126,356 960 960 125,396 137,255 99,949 37,306 137,255

The financial statements were approved by the board of trustees on 19/03/2024

Ifan Greville (Trustee)

Joanna Leeds

Notes to the accounts

for the year ended 31 December 2023

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, if 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.

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.

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.

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2023

2 Grants Basis Yorkshire Leeds Community Foundation Groundwork UK Leeds City Council Leeds Women's Aid Lloyds Bank Foundation National Lottery Community Fund The Pilgrim Trust Voluntary Action Leeds Wades Charity Abbey House Settlement Garfield Weston Foundation Leeds Community Foundation Leeds University Union Metcalfe Smith Trust The Liz and Terry Bramall Foundation West Yorks Combined Authority 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - - - 1,700 25,500 - - - - 500 - - - - - - 27,700	2023 Restricted funds £ 4,588 15,000 1,455 8,925 - - 62,164 8,321 1,500 3,000 - - - - - - - 104,953	2023 Total funds £ 4,588 15,000 1,455 8,925 1,700 25,500 62,164 8,321 1,500 3,000 500 - - - - - - 132,653 2023 £ 120,024 10,646 (5,000) 6,003 131,673	2022 Total funds £ 2,500 - 13,591 5,100 2,450 - 59,487 12,500 - - - 20,000 15,000 413 345 5,000 5,923 142,309 2022 £ 131,478 12,483 (5,000) 6,590 145,551

The average number of employees during the year was 5.1, being an average of 4.3 full time equivalent (2022: 5.3, 5 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2023	2022
	£	£
Costs of the scheme to the charity for the year	6,003	6,590

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2023

Restricted funds Athena Resilience Fund (LCF) Garfield Weston Foundation Groundwork UK LCC Rent Pilgrim Fund Safer Communities National Lottery fund (TNLCF) Wades Charity Voluntary Action Leeds Winter Warmer	Balance b/f £ - 2,877 13,927 6,247 4,676 - 59 9,336 - - 184 37,306	Incoming £ 3,000 15,000 - 1,455 8,925 8,321 - 62,164 3,000 1,500 1,588 104,953	Outgoing £ 2,516 13,591 13,927 7,702 5,719 8,321 59 57,160 3,000 1,500 1,772 115,267	Transfers £ - - - - - - - - - - - -	Balance c/f £ 484 4,286 - - 7,882 - - 14,340 - - - 26,992

4 Restricted funds

Fund name

Athena Resilience Fund (LCF)

Garfield Weston Foundation Groundwork UK

LCC Rent Pilgrim Fund Safer Communities National Lottery fund (TNLCF)

Wades Charity Voluntary Action Leeds Winter Warmer

Purpose of restriction

Towards sexual health programmes.

Towards salaries, consultancy and any other costs towards the resilience of the charity.

Towards outreach worker salary, utilities, outreach costs.

Towards salary, group trips and activities and towards food, mileage, bus tokens, running costs

Towards costs of Joanna House rent.

Towards director salary contribution.

Towards bus tokens, mileage and parking.

Towards salaries of volunteer coordinator, outreach & support worker and running expenses.

Towards Joanna House refurbishment. Towards offering a Welcome Space.

Towards warm clothing, mileage and outreach staff time.

Tangible assets Cost At 1 January 2023 Additions At 31 December 2023 Depreciation At 1 January 2023 Charge for year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022	£ 4,800 - 4,800 1,440 480 1,920 2,880 3,360 Software	£ 16,999 - 16,999 8,500 4,249 12,749 4,250 8,499 Motor vehicles	Total £ 21,799 - 21,799 9,940 4,729 14,669 7,130 11,859

5 Tangible assets

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2023

6 Debtors and prepayments Prepayments Accrued income 7 Cash at bank and in hand Cash at bank Cash in hand	2023 £ 3,593 288 3,881 2023 £ 122,333 239 122,572	2022 £ 4,252 12,954 17,206 2022 £ 108,903 247 109,150

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 £38,028 (previous year: £40,948).

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:	2023 £ 5,100 16,150 - 21,250	2022 £ 5,100 20,400 850 26,350

Joanna Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants 27,700 2,863 Donations 44,827 45,252 Fundraising 1,109 2,029 Gift aid 4,475 5,403 Interest income 1,719 289 Insurance income - 667 Other income 1,680 1,179 Total income 81,510 57,682 Expenditure Salaries, NIC and pensions 48,466 46,846 Payroll charges 944 879 Staff travel and expenses 93 51 Training and other staff costs 784 1,863 Freelance staff 4,661 - Local outreach 272 575 Rent, rates and service charge - - Utilities 3,682 634 Security 531 462 Building and garden expenses 649 314 Food and consumables 776 357 Printing, postage and stationery 67 63 Telephone 948 690 Internet, web and computer expenses 3,957 2,274 Office expense 173 8 Membership and subscriptions 241 61 Insurance - - Professional fees - - Independent examination 1,200 - Vehicle expense 3,830 4,147 Other expense 64 153 Depreciation 4,730 4,730 Total expenditure 76,068 64,107 Net movement in funds 5,442 (6,425) Fund balances brought forward 99,949 106,374 Fund balances carried forward 105,391 99,949	2023 Restricted funds £ 104,953 - - - - - - 104,953 83,207 - 152 4,071 1,152 4,275 5,719 1,778 1,275 417 7,958 161 281 855 25 189 841 35 - 2,555 321 - 115,267 (10,314) 37,306 26,992	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	2023 Total funds £ 132,653 44,827 1,109 4,475 1,719 - 1,680 186,463 131,673 944 245 4,855 5,813 4,547 5,719 5,460 1,806 1,066 8,734 228 1,229 4,812 198 430 841 35 1,200 6,385 385 4,730 191,335 (4,872) 137,255 132,383	2022 Total funds £ 142,309 45,252 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

Joanna Leeds

Charity number 1138640

Annual Report and Financial Statements

for the year ended 31 December 2023

Joanna Leeds

Annual Report and Financial Statements for the year ended 31 December 2023

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 12

Prepared by West Yorkshire Community Accountancy Service CIO

Joanna Leeds

Trustees' report for the year ended 31 December 2023

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 Angharad Turner-Fielder Chair Ifan Greville Treasurer Heather France Secretary Gerard Murray Lana Northey

Resigned 10 February 2023 Appointed 25 July 2023

Charity number 1138640

Registered in England and Wales

Registered and principal address Bankers Joanna House CAF Bank Ltd 1 Sydenham Street 25 Kings Hill Avenue Leeds Kings Hill LS11 9RR 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.

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2023

Objectives and activities

The charity's objects

The charity's main activities

Public benefit statement

Achievements and performance

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2023

Financial review

The net expenditure for the year was £4,872, including net income of £5,442 on unrestricted funds and net expenditure of £10,314 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £98,261.

Approved by the board of trustees on 19/03/2024

Ifan Greville (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 2023, which are set out on pages 6 to 12.

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

21/03/2024

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 2023

Notes 2023 Unrestricted funds £ Income from: Grants (2) 27,700 Donations 44,827 Fundraising 1,109 Gift aid 4,475 Interest income 1,719 Insurance income - Other income 1,680 Total income 81,510 Expenditure on: Salaries, NIC and pensions (3) 48,466 Payroll charges 944 Staff travel and expenses 93 Training and other staff costs 784 Freelance staff 4,661 Local outreach 272 Rent, rates and service charge - Utilities 3,682 Security 531 Building and garden expenses 649 Food and consumables 776 Printing, postage and stationery 67 Telephone 948 Internet, website and computer expenses 3,957 Office expense 173 Membership and subscriptions 241 Insurance - Professional fees - Independent examination 1,200 Vehicle expense 3,830 Other expense 64 Depreciation 4,730 Total expenditure 76,068 Net movement in funds 5,442 Fund balances brought forward 99,949 Fund balances carried forward (4) 105,391	2023 Restricted funds £ 104,953 - - - - - - 104,953 83,207 - 152 4,071 1,152 4,275 5,719 1,778 1,275 417 7,958 161 281 855 25 189 841 35 - 2,555 321 - 115,267 (10,314) 37,306 26,992	2023 Total funds £ 132,653 44,827 1,109 4,475 1,719 - 1,680 186,463 131,673 944 245 4,855 5,813 4,547 5,719 5,460 1,806 1,066 8,734 228 1,229 4,812 198 430 841 35 1,200 6,385 385 4,730 191,335 (4,872) 137,255 132,383	2022 Total funds £ 142,309 45,252 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

All incoming resources and resources expended derive from continuing activities.

Joanna Leeds

Balance sheet

as at 31 December 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 7,130 Total fixed assets 7,130 Current assets Debtors and prepayments (6) 2,864 Cash at bank and in hand (7) 96,597 Total current assets 99,461 Current liabilities: amounts falling due within one year Accruals 1,200 Total current liabilities 1,200 Net current assets 98,261 Net assets 105,391 Funds Unrestricted funds 105,391 Restricted funds - Total funds 105,391	2023 Restricted £ - - 1,017 25,975 26,992 - - 26,992 26,992 - 26,992 26,992	2023 Total £ 7,130 7,130 3,881 122,572 126,453 1,200 1,200 125,253 132,383 105,391 26,992 132,383	2022 Total £ 11,859 11,859 17,206 109,150 126,356 960 960 125,396 137,255 99,949 37,306 137,255

The financial statements were approved by the board of trustees on 19/03/2024

Ifan Greville (Trustee)

Joanna Leeds

Notes to the accounts

for the year ended 31 December 2023

1 Accounting policies

Basis of accounting

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

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.

Expenditure and liabilities

Taxation

Tangible fixed assets

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.

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.

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2023

2 Grants Basis Yorkshire Leeds Community Foundation Groundwork UK Leeds City Council Leeds Women's Aid Lloyds Bank Foundation National Lottery Community Fund The Pilgrim Trust Voluntary Action Leeds Wades Charity Abbey House Settlement Garfield Weston Foundation Leeds Community Foundation Leeds University Union Metcalfe Smith Trust The Liz and Terry Bramall Foundation West Yorks Combined Authority 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - - - 1,700 25,500 - - - - 500 - - - - - - 27,700	2023 Restricted funds £ 4,588 15,000 1,455 8,925 - - 62,164 8,321 1,500 3,000 - - - - - - - 104,953	2023 Total funds £ 4,588 15,000 1,455 8,925 1,700 25,500 62,164 8,321 1,500 3,000 500 - - - - - - 132,653 2023 £ 120,024 10,646 (5,000) 6,003 131,673	2022 Total funds £ 2,500 - 13,591 5,100 2,450 - 59,487 12,500 - - - 20,000 15,000 413 345 5,000 5,923 142,309 2022 £ 131,478 12,483 (5,000) 6,590 145,551

The average number of employees during the year was 5.1, being an average of 4.3 full time equivalent (2022: 5.3, 5 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2023	2022
	£	£
Costs of the scheme to the charity for the year	6,003	6,590

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2023

Restricted funds Athena Resilience Fund (LCF) Garfield Weston Foundation Groundwork UK LCC Rent Pilgrim Fund Safer Communities National Lottery fund (TNLCF) Wades Charity Voluntary Action Leeds Winter Warmer	Balance b/f £ - 2,877 13,927 6,247 4,676 - 59 9,336 - - 184 37,306	Incoming £ 3,000 15,000 - 1,455 8,925 8,321 - 62,164 3,000 1,500 1,588 104,953	Outgoing £ 2,516 13,591 13,927 7,702 5,719 8,321 59 57,160 3,000 1,500 1,772 115,267	Transfers £ - - - - - - - - - - - -	Balance c/f £ 484 4,286 - - 7,882 - - 14,340 - - - 26,992

4 Restricted funds

Fund name

Athena Resilience Fund (LCF)

Garfield Weston Foundation Groundwork UK

LCC Rent Pilgrim Fund Safer Communities National Lottery fund (TNLCF)

Wades Charity Voluntary Action Leeds Winter Warmer

Purpose of restriction

Towards sexual health programmes.

Towards salaries, consultancy and any other costs towards the resilience of the charity.

Towards outreach worker salary, utilities, outreach costs.

Towards salary, group trips and activities and towards food, mileage, bus tokens, running costs

Towards costs of Joanna House rent.

Towards director salary contribution.

Towards bus tokens, mileage and parking.

Towards salaries of volunteer coordinator, outreach & support worker and running expenses.

Towards Joanna House refurbishment. Towards offering a Welcome Space.

Towards warm clothing, mileage and outreach staff time.

Tangible assets Cost At 1 January 2023 Additions At 31 December 2023 Depreciation At 1 January 2023 Charge for year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022	£ 4,800 - 4,800 1,440 480 1,920 2,880 3,360 Software	£ 16,999 - 16,999 8,500 4,249 12,749 4,250 8,499 Motor vehicles	Total £ 21,799 - 21,799 9,940 4,729 14,669 7,130 11,859

5 Tangible assets

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2023

6 Debtors and prepayments Prepayments Accrued income 7 Cash at bank and in hand Cash at bank Cash in hand	2023 £ 3,593 288 3,881 2023 £ 122,333 239 122,572	2022 £ 4,252 12,954 17,206 2022 £ 108,903 247 109,150

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 £38,028 (previous year: £40,948).

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:	2023 £ 5,100 16,150 - 21,250	2022 £ 5,100 20,400 850 26,350

Joanna Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants 27,700 2,863 Donations 44,827 45,252 Fundraising 1,109 2,029 Gift aid 4,475 5,403 Interest income 1,719 289 Insurance income - 667 Other income 1,680 1,179 Total income 81,510 57,682 Expenditure Salaries, NIC and pensions 48,466 46,846 Payroll charges 944 879 Staff travel and expenses 93 51 Training and other staff costs 784 1,863 Freelance staff 4,661 - Local outreach 272 575 Rent, rates and service charge - - Utilities 3,682 634 Security 531 462 Building and garden expenses 649 314 Food and consumables 776 357 Printing, postage and stationery 67 63 Telephone 948 690 Internet, web and computer expenses 3,957 2,274 Office expense 173 8 Membership and subscriptions 241 61 Insurance - - Professional fees - - Independent examination 1,200 - Vehicle expense 3,830 4,147 Other expense 64 153 Depreciation 4,730 4,730 Total expenditure 76,068 64,107 Net movement in funds 5,442 (6,425) Fund balances brought forward 99,949 106,374 Fund balances carried forward 105,391 99,949	2023 Restricted funds £ 104,953 - - - - - - 104,953 83,207 - 152 4,071 1,152 4,275 5,719 1,778 1,275 417 7,958 161 281 855 25 189 841 35 - 2,555 321 - 115,267 (10,314) 37,306 26,992	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	2023 Total funds £ 132,653 44,827 1,109 4,475 1,719 - 1,680 186,463 131,673 944 245 4,855 5,813 4,547 5,719 5,460 1,806 1,066 8,734 228 1,229 4,812 198 430 841 35 1,200 6,385 385 4,730 191,335 (4,872) 137,255 132,383	2022 Total funds £ 142,309 45,252 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

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 2023, which are set out on pages 6 to 12.

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

21/03/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW