## 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**
1
## 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.
2
## 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.
3
## 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)
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 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
5
## 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.
6
## 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)
7
## 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.
8
## 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|
9
## 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.
10
## 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|
|---|---|---|
11
## 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|
|---|---|---|---|---|
12
## 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**
1
## 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.
2
## 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.
3
## 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)
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 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
5
## 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.
6
## 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)
7
## 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.
8
## 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|
9
## 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.
10
## 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|
|---|---|---|
11
## 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|
|---|---|---|---|---|
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 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.
Signed: …………………………………… Name: Chalitha Herath FCCA
01/07/2026
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
1