2025-12-31-accounts - Joanna Leeds

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Joanna Leeds

Charity number 1138640

Annual Report and Financial Statements for the year ended 31 December 2025

Joanna Leeds

Annual Report and Financial Statements for the year ended 31 December 2025

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 2025

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 Heather France Chair David Adams Treasurer Lisa Wainwright Secretary Appointed 21 January 2025 Lana Northey Olamide Ojo Alice Rebecca Curtis Angharad Turner-Fielder Resigned 18 November 2025 Charity number 1138640 Registered in England and Wales

Charity number 1138640

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

Chalitha Herath 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 2025

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

Joanna Project has seen lots of staff changes in the last 12 months including the appointment of a new Director in March 2025. As a project, we have spent time investing in the training and development of these new staff members to ensure that we are maintaining excellent service delivery to best meet the needs of the women that we support and develop strong team relationships. The structure of the charity has changed slightly in that we have also appointed an Outreach and Support Manager to manage the delivery of 1:1 and group support for our women and manage our team of 3 Outreach and Support Workers. This helps us to best determine the use of the resources that we have whilst maintaining quality interactions.

We continue to host drop in afternoons at Joanna House in conjunction with other support services. This enables us to meet the needs of the women in real time, in a safe and trusted environment. The numbers in attendance continue to be strong and we are encouraged by the positive changes that many of the women we support demonstrate through their choice to engage with us and many of these other services. In 2025 we attended 168 appointments; we ran 75 hot baths; met 128 women on evening outreach; supported 123 women at Joanna House including food parcels, hot meals, clothing and support to access housing and benefits. This is just a small snapshot of the support that we have provided.

We continue to develop our volunteering team who contribute extensively to the work that we do out in the community. Their dedication to supporting the women on Evening Outreach, serving them in the house, tending to the garden does not go unnoticed and we enjoy celebrating with them at events throughout the year including our annual Christmas Party and BBQ in the Summer.

As a charity, we continue to face financial challenges however, the appointment of a new Grants and fundraising manager in November 2025 means that we continue to seek funding to enable our work to continue. Partnerships with other organisations including West Yorkshire Police and Leeds City Council enable us to influence change for the women that we support to access services like the NHS and Housing. As we look forward into 2026, we continue to learn, develop and adapt our service to best meet the ever-changing needs of our women. As a charity, we are determined to remain current in the support that we offer.

Financial review

The net income for the year was £16,662, including net expenditure of £31,337 on unrestricted funds and net income of £47,999 on restricted funds after transfers.

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2025

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £50,877.

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 08/06/2026

Heather France (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 2025, 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.

Chalitha Herath FCCA

01/07/2026

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants (2) 500 Donations 56,462 Fundraising - Gift aid 7,521 Interest income 1,238 Other income 62 Total income 65,783 Expenditure on: Salaries, NIC and pensions (3) 74,155 Payroll charges 1,406 Staff travel and expenses 540 Training and other staff costs 931 Local outreach 1,305 Rent, rates and service charge 198 Utilities 4,087 Security 2,032 Building and garden expenses 326 Food and consumables 3,207 Printing, postage and stationery 313 Telephone 1,217 Internet, website and computer expenses 3,335 Office expense 123 Membership and subscriptions 559 Insurance 930 Independent examination 990 Vehicle expense 732 Other expense 254 Depreciation 480 Total expenditure 97,120 Net income / (expenditure) (31,337) Fund balances brought forward 84,134 Fund balances carried forward (4) 52,797	2025 Restricted funds £ 162,176 1,646 - - - - 163,822 95,250 - 103 400 4,152 5,756 1,441 920 - 2,217 31 10 856 130 - - - 4,498 59 - 115,823 47,999 37,509 85,508	2025 Total funds £ 162,676 58,108 - 7,521 1,238 62 229,605 169,405 1,406 643 1,331 5,457 5,954 5,528 2,952 326 5,424 344 1,227 4,191 253 559 930 990 5,230 313 480 212,943 16,662 121,643 138,305	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

All incoming resources and resources expended derive from continuing activities.

Joanna Leeds

Balance sheet

as at 31 December 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 1,920 Total fixed assets 1,920 Current assets Debtors and prepayments (6) 1,474 Cash at bank and in hand (7) 50,721 Total current assets 52,195 Current liabilities: amounts falling due within one year Accruals 1,318 Total current liabilities 1,318 Net current assets 50,877 Net assets 52,797 Funds Unrestricted funds 52,797 Restricted funds - Total funds 52,797	2025 Restricted £ - - 2,654 82,854 85,508 - - 85,508 85,508 - 85,508 85,508	2025 Total £ 1,920 1,920 4,128 133,575 137,703 1,318 1,318 136,385 138,305 52,797 85,508 138,305	2024 Total £ 2,400 2,400 7,149 113,084 120,233 990 990 119,243 121,643 84,134 37,509 121,643

The financial statements were approved by the board of trustees on 08/06/2026

Heather France (Trustee)

Joanna Leeds

Notes to the accounts

for the year ended 31 December 2025

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.

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2025

2 Grants 29th May 1961 Charitable Trust Basis Yorkshire Holbeck Together Leeds Building Society Leeds City Council Leeds Community Foundation Lloyds Bank Foundation National Lottery Community Fund The Anchor Foundation The Brelms Trust The Wharfedale Foundation Athena Leeds Women's Aid Sir George Martin Trust TalkTalk West Yorks Combined Authority Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - - - - - - - - - - - - 500 500	2025 Restricted funds £ 3,000 7,000 600 18,000 10,200 9,999 25,000 65,877 4,000 6,000 12,500 - - - - - - 162,176	2025 Total funds £ 3,000 7,000 600 18,000 10,200 9,999 25,000 65,877 4,000 6,000 12,500 - - - - - 500 162,676 2025 £ 154,922 18,164 (10,500) 6,819 169,405	2024 Total funds £ 3,000 2,712 1,000 - 1,500 - 25,500 63,093 4,000 - 12,500 3,000 750 3,000 800 19,137 - 139,992 2024 £ 150,912 12,667 (5,000) 7,179 165,758

The average number of employees during the year was 7.8, being an average of 6.1 full time equivalent (2024: 6.5, 5 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2025	2024
	£	£
Costs of the scheme to the charity for the year	6,819	7,179

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2025

4 Restricted funds 29th May 1961 Trust Anchor Foundation Athena Brelms Trust Christmas/Other gifts Leeds Digital Inclusion (LCF) Leeds Building Society LCC Rent Lloyds Fund Ending women's homelessness Mayor's Fund Sir George Martin Trust TNLCF Fund Warm Spaces Wharfedale Foundation Winter Warmer	Balance b/f £ 3,000 - 1,305 - - - - 2,135 - - 3,776 2,607 11,722 - 12,500 464 37,509	Incoming £ 3,000 4,000 3,000 6,000 1,646 9,999 18,000 10,200 25,000 2,500 - - 65,877 600 12,500 1,500 163,822	Outgoing £ 3,000 4,000 2,794 5,000 495 - - 5,756 25,000 19 3,776 2,607 49,226 543 12,500 1,107 115,823	Transfers £ - - - - - - - - - - - - - - - - -	Balance c/f £ 3,000 - 1,511 1,000 1,151 9,999 18,000 6,579 - 2,481 - - 28,373 57 12,500 857 85,508

Fund name

29th May 1961 Trust Anchor Foundation Brelms Trust Christmas/Other gifts Leeds Digital Inclusion (LCF) Leeds Building Society LCC Rent Lloyds Fund Ending women's homelessness Mayor's Fund Sir George Martin Trust TNLCF Fund

Warm Spaces Wharfedale Foundation Winter Warmer

Purpose of restriction

Towards Outreach & Support Worker salary Outreach & Support Worker salaries Towards core costs Towards christmas and other celebratory activities To provide digital support to women who access Joanna Project Towards salary for an outreach and support focussing on complex needs Towards costs of Joanna House rent.

Towards any activities or costs that further our charitable purpose Towards director's time to attend meeting re homelessness/ mileages Towards salary of complex needs worker Towards core costs

Towards salaries of outreach and support worker, director costs, running expenses etc. Towards energy bills, food, teas and coffees Towards admin and finance manager salary Towards warm clothing, mileage & outreach staff time.

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2025

5 6 7	Tangible assets Cost £ £ At 1 January 2025 - - Additions - - At 31 December 2025 - - Depreciation At 1 January 2025 - - Charge for year - - At 31 December 2025 - - Net book value At 31 December 2025 - - At 31 December 2024 - - Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Class 3 Class 4	£ 4,800 - 4,800 2,400 480 2,880 1,920 2,400 Software	£ 16,999 - 16,999 16,999 - 16,999 - - 2025 £ - 4,128 4,128 2025 £ 133,054 521 133,575 Motor vehicles	Total £ 21,799 - 21,799 19,399 480 19,879 1,920 2,400 2024 £ 3,150 3,999 7,149 2024 £ 112,684 400 113,084

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 £44,451 (previous year:

9 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:	2025 £ 5,100 5,950 11,050	2024 £ 5,100 11,050 16,150

Joanna Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants 500 26,250 Donations 56,462 50,456 Fundraising - 1,190 Gift aid 7,521 10,987 Interest income 1,238 2,140 Other income 62 717 Total income 65,783 91,740 Expenditure Salaries, NIC and pensions 74,155 85,720 Payroll charges 1,406 1,230 Staff travel and expenses 540 83 Training and other staff costs 931 883 Local outreach 1,305 962 Rent, rates and service charge 198 - Utilities 4,087 3,215 Security 2,032 1,316 Building and garden expenses 326 311 Food and consumables 3,207 2,606 Printing, postage and stationery 313 116 Telephone 1,217 2,365 Internet, web and computer expenses 3,335 4,120 Office expense 123 90 Membership and subscriptions 559 472 Insurance 930 154 Independent examination 990 990 Vehicle expense 732 2,302 Other expense 254 1,332 Depreciation 480 4,730 Total expenditure 97,120 112,997 Net income / (expenditure) (31,337) (21,257) Fund balances brought forward 84,134 105,391 Fund balances carried forward 52,797 84,134	2025 Restricted funds £ 162,176 1,646 - - - - 163,822 95,250 - 103 400 4,152 5,756 1,441 920 - 2,217 31 10 856 130 - - - 4,498 59 - 115,823 47,999 37,509 85,508	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	2025 Total funds £ 162,676 58,108 - 7,521 1,238 62 229,605 169,405 1,406 643 1,331 5,457 5,954 5,528 2,952 326 5,424 344 1,227 4,191 253 559 930 990 5,230 313 480 212,943 16,662 121,643 138,305	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

Joanna Leeds

Charity number 1138640

Annual Report and Financial Statements for the year ended 31 December 2025

Joanna Leeds

Annual Report and Financial Statements for the year ended 31 December 2025

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 2025

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

Charity number 1138640

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

Chalitha Herath 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 2025

Objectives and activities

The charity's objects

The charity's main activities

Public benefit statement

Achievements and performance

Financial review

The net income for the year was £16,662, including net expenditure of £31,337 on unrestricted funds and net income of £47,999 on restricted funds after transfers.

Joanna Leeds

Trustees' report (continued) for the year ended 31 December 2025

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £50,877.

Approved by the board of trustees on 08/06/2026

Heather France (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 2025, 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.

Chalitha Herath FCCA

01/07/2026

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants (2) 500 Donations 56,462 Fundraising - Gift aid 7,521 Interest income 1,238 Other income 62 Total income 65,783 Expenditure on: Salaries, NIC and pensions (3) 74,155 Payroll charges 1,406 Staff travel and expenses 540 Training and other staff costs 931 Local outreach 1,305 Rent, rates and service charge 198 Utilities 4,087 Security 2,032 Building and garden expenses 326 Food and consumables 3,207 Printing, postage and stationery 313 Telephone 1,217 Internet, website and computer expenses 3,335 Office expense 123 Membership and subscriptions 559 Insurance 930 Independent examination 990 Vehicle expense 732 Other expense 254 Depreciation 480 Total expenditure 97,120 Net income / (expenditure) (31,337) Fund balances brought forward 84,134 Fund balances carried forward (4) 52,797	2025 Restricted funds £ 162,176 1,646 - - - - 163,822 95,250 - 103 400 4,152 5,756 1,441 920 - 2,217 31 10 856 130 - - - 4,498 59 - 115,823 47,999 37,509 85,508	2025 Total funds £ 162,676 58,108 - 7,521 1,238 62 229,605 169,405 1,406 643 1,331 5,457 5,954 5,528 2,952 326 5,424 344 1,227 4,191 253 559 930 990 5,230 313 480 212,943 16,662 121,643 138,305	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

All incoming resources and resources expended derive from continuing activities.

Joanna Leeds

Balance sheet

as at 31 December 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 1,920 Total fixed assets 1,920 Current assets Debtors and prepayments (6) 1,474 Cash at bank and in hand (7) 50,721 Total current assets 52,195 Current liabilities: amounts falling due within one year Accruals 1,318 Total current liabilities 1,318 Net current assets 50,877 Net assets 52,797 Funds Unrestricted funds 52,797 Restricted funds - Total funds 52,797	2025 Restricted £ - - 2,654 82,854 85,508 - - 85,508 85,508 - 85,508 85,508	2025 Total £ 1,920 1,920 4,128 133,575 137,703 1,318 1,318 136,385 138,305 52,797 85,508 138,305	2024 Total £ 2,400 2,400 7,149 113,084 120,233 990 990 119,243 121,643 84,134 37,509 121,643

The financial statements were approved by the board of trustees on 08/06/2026

Heather France (Trustee)

Joanna Leeds

Notes to the accounts

for the year ended 31 December 2025

1 Accounting policies

Basis of accounting

Going concern

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

Incoming resources

Grants and donations

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

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

Expenditure and liabilities

Taxation

Tangible fixed assets

Pensions

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

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 2025

2 Grants 29th May 1961 Charitable Trust Basis Yorkshire Holbeck Together Leeds Building Society Leeds City Council Leeds Community Foundation Lloyds Bank Foundation National Lottery Community Fund The Anchor Foundation The Brelms Trust The Wharfedale Foundation Athena Leeds Women's Aid Sir George Martin Trust TalkTalk West Yorks Combined Authority Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - - - - - - - - - - - - 500 500	2025 Restricted funds £ 3,000 7,000 600 18,000 10,200 9,999 25,000 65,877 4,000 6,000 12,500 - - - - - - 162,176	2025 Total funds £ 3,000 7,000 600 18,000 10,200 9,999 25,000 65,877 4,000 6,000 12,500 - - - - - 500 162,676 2025 £ 154,922 18,164 (10,500) 6,819 169,405	2024 Total funds £ 3,000 2,712 1,000 - 1,500 - 25,500 63,093 4,000 - 12,500 3,000 750 3,000 800 19,137 - 139,992 2024 £ 150,912 12,667 (5,000) 7,179 165,758

The average number of employees during the year was 7.8, being an average of 6.1 full time equivalent (2024: 6.5, 5 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2025	2024
	£	£
Costs of the scheme to the charity for the year	6,819	7,179

Joanna Leeds

Notes to the accounts continued for the year ended 31 December 2025

4 Restricted funds 29th May 1961 Trust Anchor Foundation Athena Brelms Trust Christmas/Other gifts Leeds Digital Inclusion (LCF) Leeds Building Society LCC Rent Lloyds Fund Ending women's homelessness Mayor's Fund Sir George Martin Trust TNLCF Fund Warm Spaces Wharfedale Foundation Winter Warmer	Balance b/f £ 3,000 - 1,305 - - - - 2,135 - - 3,776 2,607 11,722 - 12,500 464 37,509	Incoming £ 3,000 4,000 3,000 6,000 1,646 9,999 18,000 10,200 25,000 2,500 - - 65,877 600 12,500 1,500 163,822	Outgoing £ 3,000 4,000 2,794 5,000 495 - - 5,756 25,000 19 3,776 2,607 49,226 543 12,500 1,107 115,823	Transfers £ - - - - - - - - - - - - - - - - -	Balance c/f £ 3,000 - 1,511 1,000 1,151 9,999 18,000 6,579 - 2,481 - - 28,373 57 12,500 857 85,508

Fund name

Warm Spaces Wharfedale Foundation Winter Warmer

Purpose of restriction

Towards any activities or costs that further our charitable purpose Towards director's time to attend meeting re homelessness/ mileages Towards salary of complex needs worker Towards core costs

Joanna Leeds

Notes to the accounts continued

for the year ended 31 December 2025

5 6 7	Tangible assets Cost £ £ At 1 January 2025 - - Additions - - At 31 December 2025 - - Depreciation At 1 January 2025 - - Charge for year - - At 31 December 2025 - - Net book value At 31 December 2025 - - At 31 December 2024 - - Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Class 3 Class 4	£ 4,800 - 4,800 2,400 480 2,880 1,920 2,400 Software	£ 16,999 - 16,999 16,999 - 16,999 - - 2025 £ - 4,128 4,128 2025 £ 133,054 521 133,575 Motor vehicles	Total £ 21,799 - 21,799 19,399 480 19,879 1,920 2,400 2024 £ 3,150 3,999 7,149 2024 £ 112,684 400 113,084

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 £44,451 (previous year:

9 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:	2025 £ 5,100 5,950 11,050	2024 £ 5,100 11,050 16,150

Joanna Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants 500 26,250 Donations 56,462 50,456 Fundraising - 1,190 Gift aid 7,521 10,987 Interest income 1,238 2,140 Other income 62 717 Total income 65,783 91,740 Expenditure Salaries, NIC and pensions 74,155 85,720 Payroll charges 1,406 1,230 Staff travel and expenses 540 83 Training and other staff costs 931 883 Local outreach 1,305 962 Rent, rates and service charge 198 - Utilities 4,087 3,215 Security 2,032 1,316 Building and garden expenses 326 311 Food and consumables 3,207 2,606 Printing, postage and stationery 313 116 Telephone 1,217 2,365 Internet, web and computer expenses 3,335 4,120 Office expense 123 90 Membership and subscriptions 559 472 Insurance 930 154 Independent examination 990 990 Vehicle expense 732 2,302 Other expense 254 1,332 Depreciation 480 4,730 Total expenditure 97,120 112,997 Net income / (expenditure) (31,337) (21,257) Fund balances brought forward 84,134 105,391 Fund balances carried forward 52,797 84,134	2025 Restricted funds £ 162,176 1,646 - - - - 163,822 95,250 - 103 400 4,152 5,756 1,441 920 - 2,217 31 10 856 130 - - - 4,498 59 - 115,823 47,999 37,509 85,508	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	2025 Total funds £ 162,676 58,108 - 7,521 1,238 62 229,605 169,405 1,406 643 1,331 5,457 5,954 5,528 2,952 326 5,424 344 1,227 4,191 253 559 930 990 5,230 313 480 212,943 16,662 121,643 138,305	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

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 2025, 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: Chalitha Herath FCCA

01/07/2026

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW