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2020-12-31-accounts

Charity number: 1143401 Company number: 7324346

Life Connections

(A company limited by guarantee)

Trustees' report and financial statements

for the year ended 31 December 2020

Life Connections

(A company limited by guarantee)

Contents

Page
Legal and administrative information 1
Trustees' report 2 - 4
Independent examiners' report 5
Statement of financial activities 6
Balance sheet 7 - 8
Notes to the financial statements 9 - 15

Life Connections (A company limited by guarantee)

Legal and administrative information

1143401
Charity number
Company registration number 7324346
Business address Bridge Community Church
Rider Street
Leeds
LS9 7BQ
Registered office Bridge Community Church
Rider Street
Leeds
LS9 7BQ
Trustees Gillian Hazel Simpson
Ann Nicholl
Patience Harrison
Leah Chipampe – Resigned 24.01.2021
Mabel Ekpo
Onene Osoroller – Appointed 22.05.2021
Accountants D P Bohorun FCCA FCMI
Bohorun & Co Ltd
6 Howley Park Business Village
Pullan Way
Leeds
LS27 0BZ
Bankers Reliance Bank Limited
Faith House
23-24 Lovat Lane
London
EC3R 8EB
Solicitors Lupton Fawcett LLP
Yorkshire House
East Parade
Leeds
LS1 5BD
Page 1

Life Connections

(A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 December 2020

The trustees present their report and the financial statements for the year ended 31 December 2020. The trustees, who are also directors of Life Connections for the purposes of company law and who served during the year and up to the date of this report are set out on page 1.

Structure, governance and management

Reference and administration information

Life Connections is a company limited by guarantee under number 7324346 and is also registered with the Charity Commission for England and Wales under number 1143401. The trustees' name, principal place of business and professional advisors of the charity are given on page 1.

Organisational structure

Life Connections is governed by its constitution documents filed with the Charity Commission for England and Wales. The company is also governed by the memorandum and articles of association filed with the Registrar of Companies from its inception.

By constitution, Life Connections must have a minimum of 3 trustees. The company has strict guidelines and procedures in the recruitment process of its trustees. Special consideration is given to skills, knowledge, experience or representation.

Governance and management

Policy and strategic decisions are referred to and made by the board of trustees. Decisions are taken according to a majority of votes. In the case of an equality of votes, the chairperson has a second or casting vote. Day to day operational decisions are made by the management team.

Risk management

The trustees have identified the major strategic risks to which Life Connections is exposed and established controls and actions to mitigate them. Risk assessments are carried out annually and it is a company policy to monitor the risk assessment and its process.

The trustees take all reasonable steps to moderate and manage the inevitable operational risks along with business and financial risks.

Objectives and activities

Activities

The relief of sickness and protection of good health; The advancement of education and good parenting; The prevention or relief of poverty; The promotion of social inclusion; To develop the capacity and skills of the members of the socially and economically deprived communities in Leeds city and West Yorkshire.

Charitable Objects

To promote for the public benefit in Leeds such charitable purposes in such manner as the trustees shall from time to time determine as a practical expression of faith and a demonstration of the teachings of Jesus Christ including, but not limited to:

*The relief of sickness and preservation and protection of good health including raising awareness of health issues and particularly the provision of advice and education with respect to the dangers of drug, alcohol and other substance addiction and abuse;

*The advancement of education including the provision of after school clubs and children and toddler groups and advice on childcare and parenting issues and the provision of education, advice, training and talking therapies in the life skills necessary better to empower self management;

*The prevention or relief of poverty including advice relating to debt and financial management, welfare benefits, accommodation and homelessness;

Page 2

Life Connections (A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 December 2020

*To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.

*To develop the capacity and skills of the members of the socially and economically disadvantaged community of Leeds city and the West Yorkshire region in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society.

Achievements and performance

Spear Leeds – this programme for young unemployed people has always been delivered face-to-face so when the national lockdown came in March 2020 the second programme of 2020 was underway which had to be curtailed and the staff placed on furlough. Resurgo, the organization we partner with, then developed an online version of the programme which was piloted in Leeds in July and was then run successfully twice in the autumn. While the staff were on furlough the ongoing 12 month support for the young people who had already completed the programme was provided by Resurgo. The pilot programme in July enrolled 12 and completed 9 young people. We are still in touch with all of them and all of them are in work, education or training. The average 12 month statistic across Spear Leeds at the end of the 12 months support we provide is 95% were still in touch with us and 69% of the young people were in work, education, or training.

To provide some context of the young people we are working with - on average 20% have lived in care, 43% received free school meals, 60% have less than 5 GCSEs, 46% have had parents who claim benefits, and over 70% have had mental health issues. 57% of the young people have at least 3 of these barriers to employment.

We want to acknowledge the support of the Love Your Neighbour scheme that allowed us to access government funding and to the Bramall Foundation who supported us to access this funding. We are also grateful to the individuals and local companies have also supported us financially during the year.

Numerous volunteers have provided support to the young people in various ways, especially with conducting mock interviews and we would like to express our thanks for their time and energy.

Out of School Club – At the beginning of 2020, children were collected from five primary schools in the area to attend the OOSC from 3 – 6pm on a daily basis, Monday to Friday. The Club closed when the schools closed in March and the staff were placed on furlough. The Club reopened in September 2020 for one school only and then to a second in October, limited by government guidelines as to keeping children in school bubbles and using the minibus safely. We endeavoured to do the majority of activities outside, weather permitting and indoor activities, took place in well ventilated rooms. Staff viewed Serves Tennis programme training on line, which showed lots of fun activities that would enhance the children’s tennis skills. (Many of the children had never played tennis before, and were encouraged by the nice equipment and a tennis net.) The children live in an inner city area, with limited places for them to play and the OOSC provided them with a safe field and multi-use games area for them to enjoy. Sessions were held by British Cycling organisation, which the children loved. Three children learnt to ride bikes,that had never been on a bike before.

We are grateful for a grant from Leeds Community Foundation Resilience Fund which enabled us to keep operating during the second half of 2020.

Play scheme – the Playscheme ran during February half term only during 2020

Café - this has been closed since March 2020 due to government guidelines

Welcome Shop – this has been closed since March 2020 due to government guidelines

Page 3

Life Connections

(A company limited by guarantee)

Report of the trustees (incorporating the directors' report) for the year ended 31 December 2020

Financial review

Accounts

The charity reported a surplus of £91,093 (unrestricted funds surplus of £15,149 and restricted funds surplus of £75,944) for the year ended 31st December 2020 (2019: unrestricted funds surplus of £19,191 and restricted funds surplus of £134,277).

Statement of trustees' responsibilities

The trustees (who are also directors of Life Connections for the purpose of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

On behalf of the board

Gillian Hazel Simpson Director

Page 4

Life Connections

(A company limited by guarantee)

Independent examiner’s report to the trustees on the unaudited financial statements of Life Connections.

I report on the accounts of Life Connections for the year ended 31 December 2020 set out on pages 2 to 15.

Respective responsibilities of trustees and independent examiner

The charity's trustees (who are also the directors of the company for purposes of company law) are responsible for the preparation of the financial statements in accordance with requirements of the Companies Act 2006 ("the 2006 Act"). The trustees consider that an audit is not required for this year under part 16 of the 2006 Act and under section 145(1) of the Charities Act 2011 ("the 2011 Act") and that an independent examination is needed. It is my responsibility to examine the financial statements under section 145 of the 2011 Act, to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act and to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

have not been met; or

...........................................................

D P Bohorun FCCA FCMI

Chartered Certified Accountant

Independent examiner

6 Howley Park Business Village Pullan Way Leeds LS27 0BZ

Page 5

Life Connections (A company limited by guarantee)

Statement of financial activities (incorporating the income and expenditure account)

For the year ended 31 December 2020

For the year ended 31 December 2020
Note Unrestricted
funds		 Restricted
funds		 Total funds
y.e 31 Dec
2020		 Unrestricted
Funds		 Restricted
funds		 Total funds
y/e 31 Dec
2019
£ £ £ £ £ £
Incoming Resources
Incoming resources from generating funds:
Activities for generating funds
Other incomingresources		 2
3		 68,699
5,529		 98,090
-		 166,789
5,529		 116,617
5,543		 196,995
-		 313,612
5,543
Total incoming Resources 74,228 98,090 172,318 122,160 196,995 319,155
Resources expended
Costs of generating funds:
Costs of generating voluntary income
Charitable activities
Governance costs		 4
5
7		 70,647
7,248
375		 89,013
67,035
375		 159,660
74,283
750		 104,123
10,826
720		 27,619
35,099
-		 131,742
45,925
720
Total resources expended 78,270 156,423 234,693 115,669 62,718 **178,387 **
Net movement in funds
Net incoming/(outgoing) resources for the year/
Net income/(expenditure) for the year		 (4,042)
(4,042)		 (58,333)
(58,333)		 (62,375)
(62,375)		 6,491
6,491		 134,277
134,277		 140,768
140,768
Total funds brought forward **19,191 ** 134,277 153,468 12,700 - 12,700
Total funds carried forward 15,149 75,944 91,093 **19,191 ** 134,277 153,468

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared. All of the above amounts relate to continuing activities.

Page 6

Life Connections (A company limited by guarantee)

Balance sheet

as at 31 December 2020

Notes
Fixed assets
Tangible assets
13
Current assets
Cash at bank and in hand
Creditors: amounts falling
due within one year
14
Net current assets
Net assets
Funds
15
Restricted income funds
Unrestricted income funds
Total funds		 £
84,203		 2020
£
1
7,610
1
1
1
1
1
1
83,483
1
91,093
1
1
75,944
1
15,149
1
91,093
1		 £



145,059		 2019
£
9,130
144,339
84,203
(720)		 145,059


(720)








153,468
134,277
19,191
153,468

The Balance Sheet continues on the following page.

Page 7

Life Connections (A company limited by guarantee)

Balance sheet (continued)

Trustees statements required by the Companies Act 2006 for the year ended 31 December 2020

In approving these financial statements as trustees of the company we hereby confirm:

(a) that for the year stated above the company was entitled to the exemption conferred by section 477 of the Companies Act 2006 ;

(b) that no notice has been deposited at the registered office of the company pursuant to section 476 of the Companies Act 2006 requesting that an audit be conducted for the year ended 31 December 2020.

(c) that we acknowledge our responsibilities for:

(1) ensuring that the company keeps proper accounting records which comply with section 386 of the Companies Act 2006, and

(2) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss for the year then ended in accordance with the requirements of sections 394 and 395, and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company.

These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the board on and signed on its behalf by

Gillian Hazel Simpson Director

Page 8

Life Connections (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2020

1. Accounting policies

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and the preceding year.

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Statement of Recommended Practice 'Accounting and Reporting by Charities' issued in March 2005 (SORP 2005) and the Companies Act 2006.

Incoming resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the charity's shop.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

Fixtures, fittings and equipment - 25% reducing balance

Defined contribution pension schemes

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

Page 9

Life Connections

(A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2020

2.
Activities for generating funds
Cafe income
Lincoln Green Income
OOSC Fees
OOSC ATM
OOSC Play Scheme
OOSC Grants
OOSC CJRS Grant income
Spear Grant
Spear CJRS Grant income
Spear Fund Raising
Spear Donations
3.
Other incoming resources
Management income
Management income - OOSC
4.
Cost of generating voluntary income
Cafe
Out Of School Club
Spear		 Unrestricted
funds
£
7,925
3,000
9,609
11,590
1,639
10,237
24,699
68,699
Unrestricted
funds
£
5,529
-
5,529
Unrestricted
funds
£
8,855
61,792
-
70,647		 Restricted
funds
£
62,607
19,571
1,115
14,797
98,090
Restricted
funds
£
-
Restricted
Funds
£
-
-
89,013
89,013		 2020
Total
£
7,925
3,000
9,609
11,590
1,639
10,237
24,699
62,607
19,571
1,115
14,797
166,789
2020
Total
£
5,529
-
5,529
2020
Total
£
8,855
61,792
89,013
159,660		 2019
Total
£
40,376
2,000
21,426
34,871
17,944
10,000
-
175,000
-
11,995
313,612
2019
Total
£
-
5,543
5,543
2019
Total
£

38,279

65,844

27,619
131,742

Page 10

Life Connections (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2020

5. Costs of charitable activities - by fund type

Costs of charitable activities - by fund type
Cafe
Out Of School Club
Lincoln Green
Spear
General Administrative Expenses		 Unrestricted
funds
£
162
3434
1,873
-
1,779
7,248		 Restricted
funds
£
-
-
-
65,257
1,778
67,035		 2020
Total
£
162
3,434
1,873
65,257
3,557
74,283		 2019
Total
£
757
13,016
2,377
25,866
3,909
45,925

6. Costs of charitable activities - by activity

Cafe
Out Of School Club
Lincoln Green
Spear
General Administrative Expenses		 Activities
undertaken
directly
£
162
3,434
1,873
65,257
-
71,574		 Support
costs
£
-
-
-
-
3,557
3,303		 2020
Total
£
2019
Total
£
162
757
3,434
13,016
1,873
2,377
65,257
25,866
3,557
3,909
74,283
45,925

7. Governance costs

Governance costs
Accountancy fees
Professional Fees		 Unrestricted
funds
£
360
15
375		 Restricted
funds
£
360
15
375		 2020
Total
£
720
30
750		 2019
Total
£
720
-
720

Page 11

Life Connections

(A company limited by guarantee)

Notes to financial statements

for the year ended 31 December 2020

8. Analysis of support costs

Insurance
Other office expenses
Depreciation and impairment
9.
Net incoming/(outgoing) resources for the year
Net incoming/(outgoing) resources is stated after charging:
Depreciation and other amounts written off tangible fixed assets
10.
Employees
Employment costs
Wages and salaries
Social security costs
Pension costs
Other costs		 £
708
312
2,537
3,557
 2020
Total
£
708
312
2,537
3,557
2020
£
2,537
2020
£
139,582
4,634
3,182
1,370
148,768		 2019
Total
£
660
205
3,044
3,909
2019
£
3,044
2019
£
98,799
1,098
900
386
101,183

No employee received emoluments of more than £60,000 (2019: None).

Number of employees

The average monthly numbers of employees (including the trustees) during the year, calculated on the basis of full time equivalents, was as follows:

2020 2019
Number Number
5 5

Page 12

Life Connections (A company limited by guarantee)

Notes to financial statements for the year ended 31 December 2020

11. Pension costs

The company operates a defined contribution pension scheme in respect of NEST. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and was as follows:

follows:
2020 2019
£ £
Pension charge 3,182 900

12. Taxation

The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.

Fixtures,
13.
Tangible fixed assets
fittings and
equipment
£
Cost
At 1 January 2019
14,108
Additions
1,017
At 31 December 2020
15,125
Depreciation
At 1 January 2019
4,978
Charge for the year
2,537
At 31 December 2020
7,514
Net book values
At 31 December 2020
7,610
At 31 December 2019
9,130
14.
Creditors: amounts falling due
within one year
2020
£
Accruals and deferred income
720		 Total
£
14,108
1,017
15,125
4,978
2,537
7,514
7,610
9,130
2019
£
720

Page 13

Life Connections

(A company limited by guarantee)

Notes to financial statements

for the year ended 31 December 2020

Unrestricted Unrestricted Restricted
funds funds Total funds
15. Analysis of net assets between funds £ £ £
Fund balances at 31 December 2020 as represented by:
Tangible fixed assets		 6,763 847 7,610
Current assets 84,203 - 84,203
Current liabilities (720) - (720)
90,246 847 91,093
16. Unrestricted funds
 At At
1 January Incoming Outgoing 31 December
2020 resources resources 2020
£ £ £ £
General funds 19,191 74,228 (78,270) 15,149
17. Restricted funds
 At At
1 January Incoming Outgoing 31 December
2020 resources resources 2020
£ £
Spear 134,277 98,090 (156,423) 75,944

The balance of £75,944 at the year end has been carried forward to 2021.

18. General commitments

The charitable company had no future financial or capital commitments at 31 December 2020.

19. Company limited by guarantee

Life Connections is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

Page 14

Life Connections

(A company limited by guarantee)

Notes to financial statements

for the year ended 31 December 2020

20. Post Balance Sheet Events

In 2021 the Out of School Club reopened after the Easter school holiday with low numbers of children attending due to a combination of the restrictions placed on us as to the number of schools we can open to within government guidelines and changed working patterns for parents. Many parents are working from home, are on furlough or have lost or changed their job during the pandemic.

After considering the projected number of children for September 2021, along with the scaling back of the furlough scheme, it was clear that the club was unviable for the foreseeable future. With reserves already depleted in keeping the club open between March 2020 and July 2021 the difficult decision was taken to permanently close the club from July 2021.

Page 15

Life Connections

(A company limited by guarantee)

The following pages do not form part of the statutory accounts.

Life Connections

(A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2020

Incoming resources
Incoming resources from generating funds:
Activities for generating funds
Cafe income
Lincoln Green Income
OOSC CJRS Grant Income
OOSC Fees
OOSC ATM
OOSC Play Scheme
OOSC Grants
Spear - Grant
Spear - Donations
Spear – Fundraising events
Spear – CJRS Grant Income
Total incoming resources from generating funds
Other incoming resources
CJRS Grant (Refunded to BCC)
Management income - OOSC
Total incoming resources
Resources expended
Costs of generating funds:
Cafe
Cafe - Purchases
Salaries & wages
Rent
Payroll Cost
Management Cost
Out Of School Club
Staff - Salaries & wages
Staff - Employer's NIC
Staff - Pension costs
Payroll Costs
Management Cost
Direct - OOSC Food		 £
2020
£
7,925
3,000
24,699
9,609
11,590
1,639
10,237
62,607
14,797
1,115
19,571
166,789
166,789
3,313
2,216
5,529
172,318
3,986
4,055
715
99
8,855
46,514
4,634
3,182
1,640
5,529
293
61,792		 £
2019
£
40,376
2,000
-
21,426
34,871
17,944
10,000
175,000
11,995
-
-
313,612
313,612
-
5,543
5,543
319,155
19,524
14,937
-
-
3,818
38,279
56,243
1,098
900
1,267
5,543
793
65,844

Page 17

Life Connections

(A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2020

Spear
Staff - Salaries & wages 89,013 27,619
89,013 27,619
Total cost of generating voluntary income 159,660 131,742
Fundraising trading:
cost of goods sold and other costs
Total costs of generating funds 159,660 131,742

Page 18

Life Connections (A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2020
Charitable activities
Cafe
Activities undertaken directly
Bank Charges
Equipment Hire General Expenses
Cafe total expenditure
BCC Out Of School Club
Activities undertaken directly
Direct - Establishment - Travelling
Direct - Establishment-Repair/renewals
Direct - Professional - Other
Direct - Training
Direct- Office expenses- Other Charges
Direct - Office expenses - Other
Direct - Other costs
Direct - Other costs
Out Of School Club total expenditure
Lincoln Green
Activities undertaken directly
Direct - Establishment - Rent
Direct - Establishment - Other
Lincoln Green total expenditure
Spear
Activities undertaken directly
Direct - Staff - Other
Direct - Other motor & travel expenses
Direct - Office expenses - Other
Direct - Other costs
Direct - Other costs
Spear total expenditure		 2020
£
-
162
162
162
1,320
231
340
-
-
353
1,190
-`
3,434
3,434
2,250
(377)
1,873
1,873
1,370
881
3,172
59,230
514
65,257
65,257		 2019
£
538
219
757
757
1,541
49
220
120
877
926
8,800
483
13,016
13,016
2,377
-
2,377
2,377
386
1,376
2,865
14,830
6,409
25,866
25,866		 2019
£
538
219
757
757
1,541
49
220
120
877
926
8,800
483
13,016
13,016
2,377
-
2,377
2,377
386
1,376
2,865
14,830
6,409
25,866
25,866
25,866

Page 19

Life Connections

(A company limited by guarantee)

Detailed statement of financial activities

For the year ended 31 December 2020

General Administrative Expenses
Charitable activities - Support
3,557
General Administrative Expenses total expenditure
Total charitable activity expenditure
Governance costs
Activities undertaken directly
Professional - Accountancy fees
720
Professional Fees 30
Total governance costs
Net incoming/(outgoing) resources for the year		 3,557
3,557
74,283
750
750
(62,375)		 3,909
720
-		 3,909
3,909
45,925
720
720
140,768

Page 20