## Joanna Leeds
Charity number 1138640
## Annual Report and Financial Statements
for the year ended 31 December 2024
## Joanna Leeds
Annual Report and Financial Statements for the year ended 31 December 2024
|**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 2024
## **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** Angharad Turner-Fielder Chair Ifan Greville Treasurer David Adams Treasurer Heather France Secretary Lana Northey Lisa Wainwright Olamide Ojo Alice Rebecca Brencher
Resigned 30 May 2024 Appointed 30 May 2024
Appointed 21 January 2025 Appointed 17 September 2024 Appointed 16 July 2024
## **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**
Simon Bostrom FCIE **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 2024
## **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**
We celebrated turning 20 with a garden party attended by around 50 guests; our guest list included local councillors, partners, supporters, volunteers, and staff present and past, and was a wonderful celebration of 20 years supporting women who need a place to belong and feel safe. We had a mural painted on our garden wall which was co-produced with the women we support and is a beautiful mark of having been “here” for 20 years. We also launched our new strategic plan 2024 – 2029.
This year has also seen some areas of development to the work we do. We have always visited women at New Hall HMP, but this year have been able to invest in this area of work giving time to one of our workers to visit once a month and to follow up with them on release. As a result, we have seen women released from prison into suitable accommodation and with everything in place they need to give the best chance of a fresh start.
We have also invested more staff time in our Evening Outreach employing a worker for 15 hours a week including one evening per week on Evening Outreach and the rest of the time to spend investing in women who we have got to know through our outreach but have not yet made the step into support from our daytime team. We have seen success from this investment and an increase in daytime visits from women we previously only saw on our Evening Outreach. This has been hugely exciting for us as an organisation as it’s always been an aspiration to shorten the gap between women meeting us on outreach to then accessing daytime support.
Other things to celebrate this year have been a much more intentional shift towards more co-production and inclusion of those with lived experience. This has included having an ex-service user on our interview panels which was introduced in November 2023. And we have also recruited two members who previously accessed support with us onto our volunteer team; they are thriving in this role and it’s been great to see them using their own skills and life experience to support those who are still in need of support.
We have also begun some significant pieces of work with other partner agencies this year; a testament to our standing and reputation among other services in Leeds. Most significantly, we have been part of the partnership involved in making Leeds a “MEAM approach city” (Making Every Adult Matter); an initiative to help local areas design and deliver better coordinated services for people experiencing multiple disadvantage. It’s currently being used by partnerships of statutory and voluntary agencies in 50 local areas across England. We had our partnership interview in August 2024 and found out we had been successful in September; a significant achievement not just for us but for our city, and something we are proud to be part of.
We have continued to work on achieving the Cultural Cohesion Quality Mark which all staff and Trustees signed up to in 2023. We welcomed a new Director in March 2025 and go into the next financial year with eight members of staff and seven Trustees.
3
## Joanna Leeds
## Trustees' report (continued) for the year ended 31 December 2024
## **Financial review**
The net expenditure for the year was £10,740, including net expenditure of £21,257 on unrestricted funds and net expenditure of £-10,517 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £81,734.
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 20 May 2025
David Adams (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 2024, 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.
Simon Bostrom FCIE
21 May 2025
## **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 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Grants
(2)
26,250
Donations
50,456
Fundraising
1,190
Gift aid
10,987
Interest income
2,140
Other income
717
**Total income**
91,740
**Expenditure on:**
Salaries, NIC and pensions
(3)
85,720
Payroll charges
1,230
Staff travel and expenses
83
Training and other staff costs
883
Freelance staff
-
Local outreach
962
Rent, rates and service charge
-
Utilities
3,215
Security
1,316
Building and garden expenses
311
Food and consumables
2,606
Printing, postage and stationery
116
Telephone
2,365
Internet, website and computer expenses
4,120
Office expense
90
Membership and subscriptions
472
Insurance
154
Independent examination
990
Vehicle expense
2,302
Other expense
1,332
Depreciation
4,730
**Total expenditure**
112,997
**Net income / (expenditure)**
(21,257)
**Fund balances brought forward**
105,391
**Fund balances carried forward**
(4)
84,134|2024
Restricted
funds
£
113,742
-
-
-
-
-
113,742
80,038
-
143
1,246
-
3,469
5,747
1,877
372
425
4,092
52
45
660
599
155
729
-
2,076
1,500
-
103,225
10,517
26,992
37,509|2024
Total
funds
£
139,992
50,456
1,190
10,987
2,140
717
205,482
165,758
1,230
226
2,129
-
4,431
5,747
5,092
1,688
736
6,698
168
2,410
4,780
689
627
883
990
4,378
2,832
4,730
216,222
(10,740)
132,383
121,643|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
233
430
841
1,200
6,385
385
4,730
191,335
(4,872)
137,255
132,383|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Joanna Leeds
## Balance sheet
|as at 31 December 2024
2024
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
2,400
**Total fixed assets**
2,400
**Current assets**
Debtors and prepayments
(6)
772
Cash at bank and in hand
(7)
81,952
**Total current assets**
82,724
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
990
**Total current liabilities**
990
**Net current assets**
81,734
**Net assets**
84,134
**Funds**
Unrestricted funds
84,134
Restricted funds
-
**Total funds**
84,134|2024
Restricted
£
-
-
6,377
31,132
37,509
-
-
37,509
37,509
-
37,509
37,509|2024
Total
£
2,400
2,400
7,149
113,084
120,233
990
990
119,243
121,643
84,134
37,509
121,643|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|
|---|---|---|---|
The financial statements were approved by the board of trustees on 20 May 2025
David Adams (Trustee)
7
## Joanna Leeds
## Notes to the accounts
## for the year ended 31 December 2024
## **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 £1000 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 2024
|**2 Grants and donations**
29th May 1961 Charitable Trust
Athena
Basis Yorkshire
Holbeck Together
Leeds City Council : Inspire Fund
Leeds Women's Aid
Lloyds Bank Foundation
National Lottery Community Fund
Sir George Martin Trust
TalkTalk
The Anchor Foundation
The Wharfedale Foundation
West Yorks Combined Authority
Leeds Community Foundation
Groundwork UK
The Pilgrim Trust
Voluntary Action Leeds
Wades Charity
Abbey House Settlement
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2024
Unrestricted
funds
£
-
-
-
-
-
750
25,500
-
-
-
-
-
-
-
-
-
-
-
-
26,250|2024
Restricted
funds
£
3,000
3,000
2,712
1,000
1,500
-
-
63,093
3,000
800
4,000
12,500
19,137
-
-
-
-
-
-
113,742|2024
Total
funds
£
3,000
3,000
2,712
1,000
1,500
750
25,500
63,093
3,000
800
4,000
12,500
19,137
-
-
-
-
-
-
139,992
2024
£
150,912
12,667
(5,000)
7,179
165,758|2023
Total
funds
£
-
-
4,588
-
8,925
1,700
25,500
62,164
-
-
-
-
-
15,000
1,455
8,321
1,500
3,000
500
132,653
2023
£
120,024
10,646
(5,000)
6,003
131,673|
|---|---|---|---|---|
The average number of employees during the year was 6.5, being an average of 5 full time equivalent (2023: 5.1, 4.3 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2024|2023|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|7,179|6,003|
9
## Joanna Leeds
## Notes to the accounts continued
## for the year ended 31 December 2024
|**4 Restricted funds**
Balance b/f
£
29th May 1961 Trust fund
-
Anchor Foundation
-
Athena
484
Resilience Fund (LCF)
4,286
Leeds City Council
-
LCC Rent
7,882
Mayor's Fund
-
Sir George Martin Trust
-
TalkTalk
-
NL fund
14,340
Warm Spaces -Holbeck Together
-
Wharfedale Foundation
-
Winter Warmer -Basis Yorkshire
-
26,992|Incoming
£
3,000
4,000
3,000
-
1,500
-
19,137
3,000
800
63,093
1,000
12,500
2,712
113,742|Outgoing
£
-
4,000
2,179
4,286
1,500
5,747
15,361
393
800
65,711
1,000
-
2,248
103,225|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance c/f
£
3,000
-
1,305
-
-
2,135
3,776
2,607
-
11,722
-
12,500
464
37,509|
|---|---|---|---|---|
## **Fund name**
29th May 1961 Trust fund Anchor Foundation
Athena Resilience Fund (LCF)
## **Purpose of restriction**
Towards Outreach & Support Worker salary
Towards outreach & support Worker salary costs in relation to work with women facing multiple complex disadvantages
Towards sexual health programmes. Towards salaries, consultancy and any other costs towards the resilience of the charity.
Leeds City Council Towards mural. LCC Rent Towards costs of Joanna House rent. Mayor's Fund Towards salary of complex needs worker Sir George Martin Trust Towards core costs TalkTalk Towards software upgrade & laptop NL fund Towards salaries of volunteer coordinator, outreach & support worker and running expenses.
Warm Spaces -Holbeck Together Towards core costs Wharfedale Foundation Towards admin and finance manager salary Winter Warmer -Basis Yorkshire Towards warm clothing, mileage & outreach staff time.
|**Tangible assets**
**Cost**
At 1 January 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|£
4,800
4,800
1,920
480
2,400
2,400
2,880
Software|£
16,999
16,999
12,749
4,250
16,999
-
4,250
Motor
vehicles|Total
£
21,799
21,799
14,669
4,730
19,399
2,400
7,130|
|---|---|---|---|
**5 Tangible assets**
10
## Joanna Leeds
## Notes to the accounts continued
## for the year ended 31 December 2024
|**6 Debtors and prepayments**
Debtors
Prepayments
Accrued income
**7 Cash at bank and in hand**
Cash at bank
Cash in hand
**8 Creditors and accruals**
Accruals|2024
£
3,150
3,999
-
7,149
2024
£
112,684
400
113,084
2024
£
990
990|2023
£
-
3,593
288
3,881
2023
£
122,333
239
122,572
2023
£
1,200
1,200|
|---|---|---|
## **9 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 £36,607 (previous year: £38,028).
## **10 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2024
£
5,100
11,050
16,150|2023
£
5,100
16,150
21,250|
|---|---|---|
11
## Joanna Leeds
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants
26,250
27,700
Donations
50,456
44,827
Fundraising
1,190
1,109
Gift aid
10,987
4,475
Interest income
2,140
1,719
Other income
717
1,680
**Total income**
91,740
81,510
**Expenditure**
Salaries, NIC and pensions
85,720
48,466
Payroll charges
1,230
944
Staff travel and expenses
83
93
Training and other staff costs
883
784
Freelance staff
-
4,661
Local outreach
962
272
Rent, rates and service charge
-
-
Utilities
3,215
3,682
Security
1,316
531
Building and garden expenses
311
649
Food and consumables
2,606
776
Printing, postage and stationery
116
67
Telephone
2,365
948
Internet, web and computer expenses
4,120
3,957
Office expense
90
173
Membership and subscriptions
472
241
Insurance
154
-
Independent examination
990
1,200
Vehicle expense
2,302
3,830
Other expense
1,332
64
Depreciation
4,730
4,730
**Total expenditure**
112,997
76,068
**Net income / (expenditure)**
(21,257)
5,442
**Fund balances brought forward**
105,391
99,949
**Fund balances carried forward**
84,134
105,391|2024
Restricted
funds
£
113,742
-
-
-
-
-
113,742
80,038
-
143
1,246
-
3,469
5,747
1,877
372
425
4,092
52
45
660
599
155
729
-
2,076
1,500
-
103,225
10,517
26,992
37,509|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
60
189
841
-
2,555
321
-
115,267
(10,314)
37,306
26,992|2024
Total
funds
£
139,992
50,456
1,190
10,987
2,140
717
205,482
165,758
1,230
226
2,129
-
4,431
5,747
5,092
1,688
736
6,698
168
2,410
4,780
689
627
883
990
4,378
2,832
4,730
216,222
(10,740)
132,383
121,643|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
233
430
841
1,200
6,385
385
4,730
191,335
(4,872)
137,255
132,383|
|---|---|---|---|---|
12
## Joanna Leeds
Charity number 1138640
## Annual Report and Financial Statements
for the year ended 31 December 2024
## Joanna Leeds
Annual Report and Financial Statements for the year ended 31 December 2024
|**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 2024
## **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** Angharad Turner-Fielder Chair Ifan Greville Treasurer David Adams Treasurer Heather France Secretary Lana Northey Lisa Wainwright Olamide Ojo Alice Rebecca Brencher
Resigned 30 May 2024 Appointed 30 May 2024
Appointed 21 January 2025 Appointed 17 September 2024 Appointed 16 July 2024
## **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**
Simon Bostrom FCIE **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 2024
## **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**
We celebrated turning 20 with a garden party attended by around 50 guests; our guest list included local councillors, partners, supporters, volunteers, and staff present and past, and was a wonderful celebration of 20 years supporting women who need a place to belong and feel safe. We had a mural painted on our garden wall which was co-produced with the women we support and is a beautiful mark of having been “here” for 20 years. We also launched our new strategic plan 2024 – 2029.
This year has also seen some areas of development to the work we do. We have always visited women at New Hall HMP, but this year have been able to invest in this area of work giving time to one of our workers to visit once a month and to follow up with them on release. As a result, we have seen women released from prison into suitable accommodation and with everything in place they need to give the best chance of a fresh start.
We have also invested more staff time in our Evening Outreach employing a worker for 15 hours a week including one evening per week on Evening Outreach and the rest of the time to spend investing in women who we have got to know through our outreach but have not yet made the step into support from our daytime team. We have seen success from this investment and an increase in daytime visits from women we previously only saw on our Evening Outreach. This has been hugely exciting for us as an organisation as it’s always been an aspiration to shorten the gap between women meeting us on outreach to then accessing daytime support.
Other things to celebrate this year have been a much more intentional shift towards more co-production and inclusion of those with lived experience. This has included having an ex-service user on our interview panels which was introduced in November 2023. And we have also recruited two members who previously accessed support with us onto our volunteer team; they are thriving in this role and it’s been great to see them using their own skills and life experience to support those who are still in need of support.
We have also begun some significant pieces of work with other partner agencies this year; a testament to our standing and reputation among other services in Leeds. Most significantly, we have been part of the partnership involved in making Leeds a “MEAM approach city” (Making Every Adult Matter); an initiative to help local areas design and deliver better coordinated services for people experiencing multiple disadvantage. It’s currently being used by partnerships of statutory and voluntary agencies in 50 local areas across England. We had our partnership interview in August 2024 and found out we had been successful in September; a significant achievement not just for us but for our city, and something we are proud to be part of.
We have continued to work on achieving the Cultural Cohesion Quality Mark which all staff and Trustees signed up to in 2023. We welcomed a new Director in March 2025 and go into the next financial year with eight members of staff and seven Trustees.
3
## Joanna Leeds
## Trustees' report (continued) for the year ended 31 December 2024
## **Financial review**
The net expenditure for the year was £10,740, including net expenditure of £21,257 on unrestricted funds and net expenditure of £-10,517 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £81,734.
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 20 May 2025
David Adams (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 2024, 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.
Simon Bostrom FCIE
21 May 2025
## **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 2024
|Notes
2024
Unrestricted
funds
£
**Income from:**
Grants
(2)
26,250
Donations
50,456
Fundraising
1,190
Gift aid
10,987
Interest income
2,140
Other income
717
**Total income**
91,740
**Expenditure on:**
Salaries, NIC and pensions
(3)
85,720
Payroll charges
1,230
Staff travel and expenses
83
Training and other staff costs
883
Freelance staff
-
Local outreach
962
Rent, rates and service charge
-
Utilities
3,215
Security
1,316
Building and garden expenses
311
Food and consumables
2,606
Printing, postage and stationery
116
Telephone
2,365
Internet, website and computer expenses
4,120
Office expense
90
Membership and subscriptions
472
Insurance
154
Independent examination
990
Vehicle expense
2,302
Other expense
1,332
Depreciation
4,730
**Total expenditure**
112,997
**Net income / (expenditure)**
(21,257)
**Fund balances brought forward**
105,391
**Fund balances carried forward**
(4)
84,134|2024
Restricted
funds
£
113,742
-
-
-
-
-
113,742
80,038
-
143
1,246
-
3,469
5,747
1,877
372
425
4,092
52
45
660
599
155
729
-
2,076
1,500
-
103,225
10,517
26,992
37,509|2024
Total
funds
£
139,992
50,456
1,190
10,987
2,140
717
205,482
165,758
1,230
226
2,129
-
4,431
5,747
5,092
1,688
736
6,698
168
2,410
4,780
689
627
883
990
4,378
2,832
4,730
216,222
(10,740)
132,383
121,643|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
233
430
841
1,200
6,385
385
4,730
191,335
(4,872)
137,255
132,383|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Joanna Leeds
## Balance sheet
|as at 31 December 2024
2024
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
2,400
**Total fixed assets**
2,400
**Current assets**
Debtors and prepayments
(6)
772
Cash at bank and in hand
(7)
81,952
**Total current assets**
82,724
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(8)
990
**Total current liabilities**
990
**Net current assets**
81,734
**Net assets**
84,134
**Funds**
Unrestricted funds
84,134
Restricted funds
-
**Total funds**
84,134|2024
Restricted
£
-
-
6,377
31,132
37,509
-
-
37,509
37,509
-
37,509
37,509|2024
Total
£
2,400
2,400
7,149
113,084
120,233
990
990
119,243
121,643
84,134
37,509
121,643|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|
|---|---|---|---|
The financial statements were approved by the board of trustees on 20 May 2025
David Adams (Trustee)
7
## Joanna Leeds
## Notes to the accounts
## for the year ended 31 December 2024
## **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 £1000 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 2024
|**2 Grants and donations**
29th May 1961 Charitable Trust
Athena
Basis Yorkshire
Holbeck Together
Leeds City Council : Inspire Fund
Leeds Women's Aid
Lloyds Bank Foundation
National Lottery Community Fund
Sir George Martin Trust
TalkTalk
The Anchor Foundation
The Wharfedale Foundation
West Yorks Combined Authority
Leeds Community Foundation
Groundwork UK
The Pilgrim Trust
Voluntary Action Leeds
Wades Charity
Abbey House Settlement
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions|2024
Unrestricted
funds
£
-
-
-
-
-
750
25,500
-
-
-
-
-
-
-
-
-
-
-
-
26,250|2024
Restricted
funds
£
3,000
3,000
2,712
1,000
1,500
-
-
63,093
3,000
800
4,000
12,500
19,137
-
-
-
-
-
-
113,742|2024
Total
funds
£
3,000
3,000
2,712
1,000
1,500
750
25,500
63,093
3,000
800
4,000
12,500
19,137
-
-
-
-
-
-
139,992
2024
£
150,912
12,667
(5,000)
7,179
165,758|2023
Total
funds
£
-
-
4,588
-
8,925
1,700
25,500
62,164
-
-
-
-
-
15,000
1,455
8,321
1,500
3,000
500
132,653
2023
£
120,024
10,646
(5,000)
6,003
131,673|
|---|---|---|---|---|
The average number of employees during the year was 6.5, being an average of 5 full time equivalent (2023: 5.1, 4.3 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2024|2023|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|7,179|6,003|
9
## Joanna Leeds
## Notes to the accounts continued
## for the year ended 31 December 2024
|**4 Restricted funds**
Balance b/f
£
29th May 1961 Trust fund
-
Anchor Foundation
-
Athena
484
Resilience Fund (LCF)
4,286
Leeds City Council
-
LCC Rent
7,882
Mayor's Fund
-
Sir George Martin Trust
-
TalkTalk
-
NL fund
14,340
Warm Spaces -Holbeck Together
-
Wharfedale Foundation
-
Winter Warmer -Basis Yorkshire
-
26,992|Incoming
£
3,000
4,000
3,000
-
1,500
-
19,137
3,000
800
63,093
1,000
12,500
2,712
113,742|Outgoing
£
-
4,000
2,179
4,286
1,500
5,747
15,361
393
800
65,711
1,000
-
2,248
103,225|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Balance c/f
£
3,000
-
1,305
-
-
2,135
3,776
2,607
-
11,722
-
12,500
464
37,509|
|---|---|---|---|---|
## **Fund name**
29th May 1961 Trust fund Anchor Foundation
Athena Resilience Fund (LCF)
## **Purpose of restriction**
Towards Outreach & Support Worker salary
Towards outreach & support Worker salary costs in relation to work with women facing multiple complex disadvantages
Towards sexual health programmes. Towards salaries, consultancy and any other costs towards the resilience of the charity.
Leeds City Council Towards mural. LCC Rent Towards costs of Joanna House rent. Mayor's Fund Towards salary of complex needs worker Sir George Martin Trust Towards core costs TalkTalk Towards software upgrade & laptop NL fund Towards salaries of volunteer coordinator, outreach & support worker and running expenses.
Warm Spaces -Holbeck Together Towards core costs Wharfedale Foundation Towards admin and finance manager salary Winter Warmer -Basis Yorkshire Towards warm clothing, mileage & outreach staff time.
|**Tangible assets**
**Cost**
At 1 January 2024
At 31 December 2024
**Depreciation**
At 1 January 2024
Charge for year
At 31 December 2024
**Net book value**
At 31 December 2024
At 31 December 2023|£
4,800
4,800
1,920
480
2,400
2,400
2,880
Software|£
16,999
16,999
12,749
4,250
16,999
-
4,250
Motor
vehicles|Total
£
21,799
21,799
14,669
4,730
19,399
2,400
7,130|
|---|---|---|---|
**5 Tangible assets**
10
## Joanna Leeds
## Notes to the accounts continued
## for the year ended 31 December 2024
|**6 Debtors and prepayments**
Debtors
Prepayments
Accrued income
**7 Cash at bank and in hand**
Cash at bank
Cash in hand
**8 Creditors and accruals**
Accruals|2024
£
3,150
3,999
-
7,149
2024
£
112,684
400
113,084
2024
£
990
990|2023
£
-
3,593
288
3,881
2023
£
122,333
239
122,572
2023
£
1,200
1,200|
|---|---|---|
## **9 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 £36,607 (previous year: £38,028).
## **10 Operating leases**
|Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:|2024
£
5,100
11,050
16,150|2023
£
5,100
16,150
21,250|
|---|---|---|
11
## Joanna Leeds
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024
|2024
2023
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants
26,250
27,700
Donations
50,456
44,827
Fundraising
1,190
1,109
Gift aid
10,987
4,475
Interest income
2,140
1,719
Other income
717
1,680
**Total income**
91,740
81,510
**Expenditure**
Salaries, NIC and pensions
85,720
48,466
Payroll charges
1,230
944
Staff travel and expenses
83
93
Training and other staff costs
883
784
Freelance staff
-
4,661
Local outreach
962
272
Rent, rates and service charge
-
-
Utilities
3,215
3,682
Security
1,316
531
Building and garden expenses
311
649
Food and consumables
2,606
776
Printing, postage and stationery
116
67
Telephone
2,365
948
Internet, web and computer expenses
4,120
3,957
Office expense
90
173
Membership and subscriptions
472
241
Insurance
154
-
Independent examination
990
1,200
Vehicle expense
2,302
3,830
Other expense
1,332
64
Depreciation
4,730
4,730
**Total expenditure**
112,997
76,068
**Net income / (expenditure)**
(21,257)
5,442
**Fund balances brought forward**
105,391
99,949
**Fund balances carried forward**
84,134
105,391|2024
Restricted
funds
£
113,742
-
-
-
-
-
113,742
80,038
-
143
1,246
-
3,469
5,747
1,877
372
425
4,092
52
45
660
599
155
729
-
2,076
1,500
-
103,225
10,517
26,992
37,509|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
60
189
841
-
2,555
321
-
115,267
(10,314)
37,306
26,992|2024
Total
funds
£
139,992
50,456
1,190
10,987
2,140
717
205,482
165,758
1,230
226
2,129
-
4,431
5,747
5,092
1,688
736
6,698
168
2,410
4,780
689
627
883
990
4,378
2,832
4,730
216,222
(10,740)
132,383
121,643|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
233
430
841
1,200
6,385
385
4,730
191,335
(4,872)
137,255
132,383|
|---|---|---|---|---|
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 2024, 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: Simon Bostrom FCIE
21 May 2025
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
5