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2024-03-31-accounts

Left Bank Leeds Charitable Trust

Charity number 1146734

A company limited by guarantee number 06805675

Annual Report and Financial Statements

for the year ended 31 March 2024

These are non-statutory consolidated accounts for the charity and its trading subsidiary Left Bank Leeds CIC. The trustees have chosen to prepare these accounts on a voluntary basis as they are not required by charity law.

Left Bank Leeds Charitable Trust

Annual Report and Financial Statements for the year ended 31 March 2024

Contents Page
Trustees' report 2 to 6
Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the accounts 10 to 16

Prepared by West Yorkshire Community Accounting Service

1

Left Bank Leeds Charitable Trust

Trustees' report for the year ended 31 March 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Annabel Hall Nicola Hambridge Michael Love Michael Walker Helen Love Jonathan Dorsett

Jonathan Dorsett Resigned 30 January 2024 Charity number 1146734 Registered in England and Wales Company number 06805675 Registered in England and Wales Registered and principal address Bankers Left Bank Yorkshire Bank Co-operative Bank Plc Cardigan Rd 6 Otley Road PO Box 250 Leeds Leeds Skelmersdale LS6 1LJ LS6 2AA WN8 6WT

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 29 January 2009. It is governed by a memorandum and articles of association as amended by special resolution 23 September 2011, 3 November 2015 and 8 February 2018. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

2

Left Bank Leeds Charitable Trust

Trustees' report (continued) for the year ended 31 March 2024

Objectives and activities

The charity's objects

(a) to promote for the benefit of the public the preservation, maintenance and improvement of the fabric of the former St. Margaret of Antioch church building, cardigan road, Leeds, its monuments, stained glass and other chattels for the benefit of the local community and to promote therein such purposes as are charitable according to laws of England and wales and which are not inconsistent with the Christian faith. For the

(b) to promote the arts for the public benefit in Leeds and surrounding area by providing arts activities, education and training.

(c) to provide facilities for recreation or other leisure time occupation in the interest of social welfare for persons who have need of such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances, with the object of improving the conditions of life for such persons in the said location and in such other parts of the united kingdom or the world as the trustees may from time to time think fit.

(d) to advance education by such means as the trustees may consider appropriate including (though not by way of limitation) by means of establishing, operating, supporting any education establishment or establishments in the said location and in such other parts of the united kingdom or the world as the trustees may from time to time think fit.

(e) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the united kingdom or the world as the trustees may from time to time think fit.

(f) to advance the Christian faith in accordance with the statement of beliefs appearing in the schedule hereto in Leeds and in such other parts of the united kingdom or the world 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 with the charitable work of the trust.

The charity's main activities

The activities include maintaining the building as a multidisciplinary arts and community venue that provides an extensive, accessible programme of events and opportunities for visitors to engage with including: events, exhibitions, discussion groups, creative workshops and regular activities for families and people of all ages such as toddler and older people’s groups. The charity also has a café open every day for the whole community providing daily PAYF meals, space to study, work and meet and a ‘warm’ space in the winter months. The events programme includes regular exhibitions, documentary screenings, book launches and talks, live music sessions, seasonal activities, Healthy Holiday sessions for children, yoga, arts workshops and seasonal events reflecting the Christian Calendar. The venue is also available to hire privately and is a popular location for weddings, christenings, markets, dance and music events.

Public benefit statement

The trustees have considered the Charity Commission’s general guidance on public benefit and believe the charity’s objectives align with this. The Charity is preserving the Grade II* Listed former church building and making it available to the public on a daily basis; providing an accessible programme of arts and activities that enhance well-being and community cohesion; it continues to cultivate relationships with local education establishments and provides learning opportunities for people of all ages; offer a café space for working, studying and social cohesion in the local community every day and to offer free access to arts and community programmes, supporting local artists and creative organisations to develop their practice and marking key events in the Christian calendar.

3

Left Bank Leeds Charitable Trust

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance

In 2023/24 Left Bank has continued to establish itself as a popular place for community, creative activities, gigs, performances and activities as well as a venue for weddings, private and corporate parties. Leeds 2023 Year of Culture brought further arts-funded performances and celebrations to Left Bank enhancing the existing program with creatives from across the UK performing for the first time in front of a Leeds audience.

Headline events for the year have included hosting schools poetry awards, Kings Coronation community party, The Lost Girls . event for women with ADHD, Doc Club screenings and panel discussions with Candour TV, Leeds Poetry Festival, Events and exhibition for Black History Month and book launches and event in partnership with Pluto Press. Community activities, including Family Discos, Big Free Community Discos, Junk Yard Sales, Culture Club, Night Markets and all in-house seasonal activities have provided popular accessible activities for a wide range of community members to enjoy together and support for local artists and makers.

Left Bank provides free access to a daytime café space to the community, established as a valuable place for the local community to meet, work and study as well as a popular place for local organisations to host groups, meetings and client 121s. We are a ‘warm space’ where local people can access a PAYF hot meal, charging facilities and access to sign-posting and free activities. Also widely recognised as a ‘safe space’, Left Bank is a place where everyone feels included and accepted. Many of our groups and activities have developed this year including the community veg growing project, providing space for local people without access to private outdoor space, helping them to grow their own vegetables, this has been supported by funding to purchase materials, deliver workshops and provide training for volunteers. Left Bank’s garden is a ‘pocket park’ and accessed by local residents all year long. We continue to offer weekly activities including OWLs Older Persons Art Group, Life Drawing with Assembly House, Yoga, Seasonal family and children’s activities and workshops in many creative and arts disciplines.

We have a number of volunteers supporting regular groups and events and have provided valuable work experience in partnership with Leeds City College and West Oaks School in the daytime café for 3 young people this year. We work with Sheffield University TAP (Transforming and activating Places) Programme and provided two placements for students to engage in the delivery of the community arts programme, continued to host regular family hip hop sessions and delivered Healthy Holiday sessions for families in receipt of Free School Meals engaging them in fun creative and outdoors activities.

Left Bank continues to hold a key strategic role within the neighbourhood, through a variety of local groups including the Headingley Town Team and the Neighbourhood Forum and importantly working together with and supporting local organisations to thrive.

We have installed a disabled portaloo adjacent to the building as a temporary solution to provide wheelchair accessible toilet facilities ahead of much needed development to our grade II* listed former church building.

This year we have also carried out drainage works paid for via our building’s insurance. We have also invested in an electrical upgrade this year and repaired some damage to internal toilet walls. Lighting has been gradually upgraded to address failing equipment throughout the year. This year we installed two vintage caravans into our garden to create space for quiet reflection or privacy when needed. Significant exhibitions this year have included Dawn Woolly, Joanna Jowett and Leeds Jazz Festival.

Faith-based activities included a visit from Amos Trust in November 2023 raising humanitarian issues in Palestine and Israel. Seasonal activities for families and local people at Easter and Christmas including arts and craft activities, film showings, Santa's grotto and community get-togethers like Breakfast with Santa. We have hosted gospel choirs and popular singalongs Sing for your Supper and Christmas by Candlelight.

We have continued to navigate significant challenges posed by both the energy crisis and the cost-of-living crisis, in September 2023 we recognised a higher demand for Left Bank as a warm and generous space alongside rising costs and the reduction of spending within both our café and events. We have adapted quickly, reviewing costs throughout the organisation, making cuts to both services and staffing to navigate the current climate whilst continuing to support the wider community and provide excellent customer service to all our customers.

4

Left Bank Leeds Charitable Trust

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance continued

Our subsidiary Left Bank CIC has had an increase in total income matched by an increase in expenditure. This year 2023/24 (£635,143 as compared to £613,025). It is reporting a small loss of £1,451 for the year to 31 March 2024, however costs of £5,505 are included, which relate to the previous year. The CIC generated a very small profit, and is continuing to explore ways of growing this.

External bookings including weddings and receptions are a major source of the CIC’s income and bookings are made up to three years in advance, providing surety in income in future years. At the start of each year a % increase is added to hire fees to account for rising costs and overheads. We continue to balance the needs of our community carefully against the need to provide a competitive offer for new and existing commercial customers, ensuring value for money is achieved across all activities.

Financial review

The net expenditure for the year was £16,463.

Reserves policy

The charity has a policy of reserving £10,000. The reserves are held to restructure the delivery of our charitable projects in the event that our subsidiary would be unable to continue facilitating our work.

The group had unrestricted net current liabilities of £22,603.

Going concern

At the time of signing these accounts, the Charity continues to make good progress in terms of recovery after the pandemic and within a current cost-of-living crisis. Aware of CC guidance for charities with relationships with non-charitable entities, trustees are actively monitoring the performance of the charity’s own wholly owned subsidiary and its contract with a third-party supplier of services.

5

Left Bank Leeds Charitable Trust

Trustees' report (continued) for the year ended 31 March 2024

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts 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 the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

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 to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 17/12/2024

Annabel Hall (Trustee)

6

Left Bank Leeds Charitable Trust

Independent examiner's report to the trustees of Left Bank Leeds Charitable Trust

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2024, which are set out on pages 8 to 16.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 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:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon Bostrom FCIE

18/12/2024

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

7

Left Bank Leeds Charitable Trust

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2024

Notes
2024
Unrestricted
funds
£
Income from:
Grants and donations
(2)
5,937
Income from commercial trading operations
(3)
583,219
Total income
589,156
Expenditure on:
Staffing
208,465
Travel and subsistence
260
Utilities
9,915
Rates
403
Insurance
11,479
Office costs
17,022
Marketing and communications
15,447
Activity costs
199,751
Equipment and materials
1,553
Repairs and maintenance
46,267
Professional fees
53,960
Independent examination
725
Donations
-
Loan interest
821
Bank charges
832
Grants repayable
-
Accountancy
21,197
Depreciation
17,835
Total expenditure
605,932
Net income / (expenditure)
(16,776)
Fund balances brought forward
152,034
Fund balances carried forward
(4)
135,258
2024
Restricted
funds
£
47,069
-
47,069
46,436
-
-
-
-
320
-
-
-
-
-
-
-
-
-
-
-
-
46,756
313
-
313
2024
Total
funds
£
53,006
583,219
636,225
254,901
260
9,915
403
11,479
17,342
15,447
199,751
1,553
46,267
53,960
725
-
821
832
-
21,197
17,835
652,688
(16,463)
152,034
135,571
2023
Total
funds
£
19,644
594,055
613,699
250,766
430
18,619
806
10,308
11,019
14,762
215,249
782
19,576
53,561
1,640
1,504
1,062
2,461
-
16,578
19,232
638,355
(24,656)
176,690
152,034

All incoming resources and resources expended derive from continuing activities.

8

Left Bank Leeds Charitable Trust

Balance sheet

as at 31 March 2024
2024
Unrestricted
£
Fixed assets
Tangible assets
(5)
225,013
Total fixed assets
225,013
Current assets
Stock
13,291
Debtors and prepayments
(6)
13,112
Cash at bank and in hand
(7)
59,824
Total current assets
86,227
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
108,830
Total current liabilities
108,830
Net current assets / (liabilities)
(22,603)
Total assets less current liabilities
202,410
Creditors: amounts falling due after one year
(9)
67,152
Net assets
135,258
Funds
Unrestricted funds
135,258
Restricted funds
-
Total funds
135,258
2024
Restricted
£
-
-
-
-
313
313
-
-
313
313
-
313
-
313
313
2024
Total
£
225,013
225,013
13,291
13,112
60,137
86,540
108,830
108,830
(22,290)
202,723
67,152
135,571
135,258
313
135,571
2023
Total
£
237,347
237,347
3,045
36,821
82,410
122,276
130,483
130,483
(8,207)
229,140
77,106
152,034
152,034
-
152,034

For the year ending 31 March 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2015).

The financial statements were approved by the board of trustees on 17/12/2024

Annabel Hall (Trustee)

9

Left Bank Leeds Charitable Trust

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

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

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, 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.

Grants payable with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

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.

10

Left Bank Leeds Charitable Trust

Notes to the accounts

for the year ended 31 March 2024

1 Accounting policies continued

Tangible fixed assets

Tangible fixed assets costing more than £500 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:

Freehold land: nil Freehold buildings: over 40 years Furniture and equipment: over 5 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.

11

Left Bank Leeds Charitable Trust

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations
East Riding of Yorkshire
Headingley Development Trust
Leeds City Council (LCC)
Leeds Civic Trust
Leeds Community Foundation (LCF)
Love Leeds Parks
National Lottery Community Fund (NLCF)
Sustainability.HEA
The National SW
University of Sheffield
SHED
Stewardship
Voluntary Action Leeds
Donations
2024
Unrestricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
5,937
5,937
2024
Restricted
funds
£
2,000
630
5,320
620
18,592
1,805
4,953
10,000
2,149
1,000
-
-
-
-
47,069
2024
Total
funds
£
2,000
630
5,320
620
18,592
1,805
4,953
10,000
2,149
1,000
-
-
-
5,937
53,006
2023
Total
funds
£
-
-
5,000
-
2,144
-
-
-
-
-
5,000
4,500
1,500
1,500
19,644

3 Income from trading activities

The wholly owned trading subsidiary Left Bank Leeds CIC is incorporated in the United Kingdom (company number 07827235) and pays profits to the charity under the gift aid scheme. Left Bank Leeds CIC operates the wedding facilities, bar, venue and all commercial trading operations carried on at the Left Bank Leeds Charitable Trust premises. A summary of the trading results is shown below.

The summary financial performance of the subsidiary alone is:
Income
Charges to parent charity in respect of project delivery
Commercial trading activities
Grants and donations
Total income
Less expenditure
Net expenditure
The assets and liabilities of the subsidiary were:
Fixed assets
Current assets
Current liabilties
Long term liabilities
Net assets
Profit and loss account
Share capital
Total reserves
2024
Total
funds
£
12,000
583,219
39,924
635,143
(636,594)
(1,451)
14,384
137,922
(129,484)
(17,152)
5,670
5,645
25
5,670
2023
Total
funds
£
5,250
594,055
13,720
613,025
(619,707)
(6,682)
20,123
162,899
(148,795)
(27,106)
7,121
7,096
25
7,121

Investments in subsidiary undertakings

The charity holds 25 shares of £1 each in its wholly owned trading subsidiary company Left Bank Leeds CIC which is incorporated in the United Kingdom. These are the only shares allotted, called up and fully paid.

12

Left Bank Leeds Charitable Trust

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds
LCF Healthy Holidays
LCF Healthy Holidays
LCF Warm spaces
Headingley Development Trust
LCC
Leeds Civic Trust
SUSTAINABILITY.HEA
E. RIDING OF YORKS
Love Leeds Parks
Love Leeds Parks
NLCF
Unique Tap
Website renewal
The National SW
LCC
LCC
Balance b/f
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Incoming
£
10,206
4,449
3,937
630
1,250
620
10,000
2,000
1,492
313
4,953
1,000
320
2,149
2,500
1,250
47,069
Outgoing
£
10,206
4,449
3,937
630
1,250
620
10,000
2,000
1,492
-
4,953
1,000
320
2,149
2,500
1,250
46,756
Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Balance c/f
£
-
-
-
-
-
-
-
-
-
313
-
-
-
-
-
-
313

Purpose of restriction

Fund name

LCF Healthy Holidays LCF Healthy Holidays LCF Warm spaces Grant to support core costs over winter Headingley Development Trust Grow your own gardening group activities LCC Arts development fund (core costs) Stewardship Heritage open day event and arts project SUSTAINABILITY.HEA E. RIDING OF YORKS Balance of community garden improvement grant Love Leeds Parks Love Leeds Parks NLCF Unique Tap Student Placement project Website renewal The National SW Grant to support gardening group development LCC Arts development fund (core costs) LCC

Provision of holiday activities and hot meals for children in the school holidays Provision of holiday activities and hot meals for children in the school holidays Grant to support core costs over winter

Heritage open day event and arts project Arts activities and events related to the Radical Reading Room Balance of community garden improvement grant

Community arts and activity grant for activities on a local park Community arts and activity grant for activities on a local park Commnunity activity day for the Kings Coronation celebration Student Placement project

Councillor MICE money to support the neighbourhood forum Grant to support gardening group development Arts development fund (core costs) Arts development fund (core costs)

13

Left Bank Leeds Charitable Trust

Notes to the accounts continued

for the year ended 31 March 2024

5
6
7
**8 **
Tangible assets
Cost
At 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Depn reversed re. disposals
Charge for year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Debtors and prepayments
Debtors
Loan to brewing company
Prepayments
Cash at bank and in hand
Charity:
Cash at bank
Cash in hand
CIC:
Cash at bank
Cash in hand
Creditors and accruals
Creditors
Accruals
Income received in advance
Damage bonds
Loans
VAT payable
Tax and NI
25,475
-
-
25,475
-
-
-
-
25,475
25,475
Land
£
64,731
5,501
-
70,232
43,374
-
11,857
55,231
15,001
21,357
Furniture
and
equipment
£
239,078
-
-
239,078
48,563
-
5,978
54,541
184,537
190,515
2024
£
5,483
-
7,629
13,112
2024
£
2,075
-
57,112
950
60,137
2024
£
12,405
4,691
53,908
3,200
10,291
21,982
2,353
108,830
Buildings
Total
£
329,284
5,501
-
334,785
91,937
-
17,835
109,772
225,013
237,347
2023
£
17,626
6,739
12,456
36,821
2023
£
3,200
-
78,260
950
82,410
2023
£
19,769
1,785
72,437
5,000
10,165
18,650
2,677
130,483

14

Left Bank Leeds Charitable Trust

Notes to the accounts continued

for the year ended 31 March 2024

Creditors: amounts falling due after one year
Loans and overdrafts
2024
£
67,152
67,152
2023
£
77,106
77,106

9 Creditors: amounts falling due after one year

10 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 benefits during this year or the previous year.

Loan to the charity from trustee

At 31 March 2023 the charity owed Helen Love (trustee) a sum of £50,000. This was in respect of a loan made by Helen to the charity at no interest.

No repayment date has been fixed on the loan. The trustees and Helen will monitor the finances of the charity and look at repayment options on an ongoing basis.

It is for this reason that the loan has been valued at cost as opposed to being adjusted for a market rate of interest.

Transactions involving Left Bank CIC

During the accounting period the following transactions took place between the charity and its wholly owned subsidiary Left Bank Leeds CIC:

The subsidiary company provided services to the charity during the year totalling £12,000 (2023: £5,250) and incurred premises overhead recharges of £14,375 (2023: £24,745).

Balances outstanding owed to the CIC were £13,260 (2023:£9,164).

There were no other related party transactions during this year or the previous year.

14

Left Bank Leeds Charitable Trust

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2024

2024
2023
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
5,937
1,500
Income from commercial trading
583,219
594,055
Total income
589,156
595,555
Expenditure
Staffing
208,465
232,622
Travel and subsistence
260
430
Utilities
9,915
18,619
Rates
403
806
Insurance
11,479
10,308
Office costs
17,022
11,019
Marketing and communications
15,447
14,762
Activity costs
199,751
215,249
Equipment and materials
1,553
782
Repairs and maintenance
46,267
19,576
Professional fees
53,960
53,561
Independent examination
725
1,640
Donations
-
1,504
Loan interest
821
1,062
Bank charges
832
2,461
Grants repayable
-
-
Accountancy
21,197
16,578
Depreciation
17,835
19,232
Total expenditure
605,932
620,211
Net income / (expenditure)
(16,776)
(24,656)
Transfers between funds
-
-
Net movement in funds
(16,776)
(24,656)
Fund balances brought forward
152,034
176,690
Fund balances carried forward
135,258
152,034
2024
Restricted
funds
£
47,069
-
47,069
46,436
-
-
-
-
320
-
-
-
-
-
-
-
-
-
-
-
-
46,756
313
-
313
-
313
2023
Restricted
funds
£
18,144
-
18,144
18,144
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
18,144
-
-
-
-
-
2024
Total
funds
£
53,006
583,219
636,225
254,901
260
9,915
403
11,479
17,342
15,447
199,751
1,553
46,267
53,960
725
-
821
832
-
21,197
17,835
652,688
(16,463)
-
(16,463)
152,034
135,571
2023
Total
funds
£
19,644
594,055
613,699
250,766
430
18,619
806
10,308
11,019
14,762
215,249
782
19,576
53,561
1,640
1,504
1,062
2,461
-
16,578
19,232
638,355
(24,656)
-
(24,656)
176,690
152,034

15