## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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|
9
## 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**
10
## 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|
|---|---|---|
11
## 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|
|---|---|---|---|---|
12
## 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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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.
8
## 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|
9
## 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**
10
## 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|
|---|---|---|
11
## 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|
|---|---|---|---|---|
12
## 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.
Signed: …………………………………… Name: E J Beverley FCCA
21/03/2024
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5