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2022-03-31-accounts

COMPANY REGISTRATION NUMBER: 07534989 CHARITY REGISTRATION NUMBER: 1147077

Leeds Centre for Integrated Living Company Limited by Guarantee

Unaudited Financial Statements

31 March 2022

Leeds Centre for Integrated Living

Company Limited by Guarantee

Financial Statements

Year Ended 31 March 2022

Pages
Trustees' Annual Report (Incorporating the Director's Report) 1 to 10
Independent Examiner's Report to the Trustees 11 to 12
Statement of Financial Activities (Including Income and
Expenditure Account) 13
Statement of Financial Position 14 to 15
Statement of Cash Flows 16
Notes to the Financial Statements 17 to 30

Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year Ended 31 March 2022

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2022.

Reference and Administrative Details

Registered charity name Leeds Centre for Integrated Living Charity registration number 1147077 Company registration number 07534989 Principal office and registered Cartelli House office 2 Arthur Street Stanningley Leeds LS28 6JY The Trustees Ms J Fisher (Retired 18 October 2022) Ms C Womack Mr R D Moriarty Mr M S Raja Ms L W Cheng Independent Examiner Susan Seaman BA FCA CIOT Gresham House 5-7 St Paul's Street Leeds LS1 2JG

Structure, Governance and Management

Governing Document

The company is governed under its Articles of Association, which include the company's charitable objects. In the event of the company being wound up members are required to contribute an amount not exceeding £1.

Legal Structure

Leeds CIL was formerly part of Leeds City Council's Adult Social Care section. Leeds CIL was incorporated as a Company Limited by Guarantee on 18 February 2011 and the company started trading as a Disabled People's User-led Social Enterprise on 4th April 2011. The company acted as a charity from incorporation and obtained charitable status on 1st May 2012.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Structure, Governance and Management (continued)

Directors / Trustees

A minimum of 75% of Leeds CIL Board Directors, who are also charity Trustees, must be disabled people. All current Directors / Trustees are people living in Leeds. All the Directors / Trustees have experience of living in mainstream society and dealing with the disabling barriers that can cause social exclusion. The Board has a wide range of relevant personal experience, as well as having experience of working with Council senior officers, NHS senior officers and dealing with the constraints placed on local authorities and health services, including financial constraints. The Directors / Trustees also include people with business experience.

The Directors / Trustees agreed to set up a membership scheme during the company's first financial year from which future Directors / Trustees could be appointed as and when required to fulfil specific roles. The Articles of Association make provision for such appointments.

All the Directors / Trustees give their time voluntarily. Expenses regarding making meetings accessible for the Directors / Trustees are given in note 16 to the accounts. These expenses include accessible transport and personal assistance during meetings.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Structure, Governance and Management (continued)

Risk Management

The principal risks to Leeds CIL as a going concern are financial. The company's main income is from a contract with Leeds City Council. The Council has had to accommodate a large reduction in its income since 2011 and this situation has been compounded by the Coronavirus pandemic. Leeds CIL is therefore ensuring that we provide extremely good value for money and has again exceeded the targets in the contract during the 2021/22 financial year. We are also providing social value for the council and citizens of Leeds and meeting our charitable objects by enabling local disabled and older people and families with disabled children who need help with daily living to live active lives and participate in mainstream society. We have broadened our income by providing services for Personal Health Budget (PHB) recipients and 'self-funders' who need our services but are not eligible for local authority support or choose not to use local authority support. We operate sound financial management overseen by our Chief Executive Officer and Office Manager, seeking advice from our accountants as required.

Risk management within the company consists of a proactive approach to health and safety by identifying risks and putting procedures in place to minimise them. We have purchased a comprehensive company insurance package, covering all areas of operation. This policy is reviewed each year and upgraded as required, for example to include new or increasing risks such as cyber security. A system of internal management controls has been put in place, including levels of responsibility for monitoring, processing, and authorising financial transactions. Ongoing business continuity planning enabled us to quickly move most staff to home working during the Coronavirus pandemic and to ensure service provision was maintained.

Management and Service Delivery

The day-to-day management of the company and its service provision is delegated by the Directors / Trustees to the Chief Executive Officer, who works with a senior management team. The Chief Executive Officer reports to the Directors / Trustees at Board meetings. The senior management team are:

Susan Morrell Chief Executive Officer Dawn Lynch Office Manager Alison Payne Payroll & MBA Services Manager

Related Parties

In so far as it is complimentary to the company's charitable objects, the company is guided by national and local policy regarding the aims of the Disabled People's Movement and central and local government and health service provision, particularly regarding the direction of travel for service provision for disabled and older people and families with disabled children. This includes the provision of Direct Payments, Personal Budgets and Personal Health Budgets. Whilst Leeds CIL is fully independent of Leeds City Council, we remain a key partner in their delivery of personalised services, which furthers our charitable objectives.

Leeds CIL has a pension scheme that is part of the West Yorkshire Pension Fund, through obtaining admitted body status.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Objectives and Activities

Leeds CIL Vision

'To ensure that all disabled and older people in Leeds can choose where they live and how they live'.

Leeds CIL Mission

'To be the gateway to Independent Living for disabled and older people and families with disabled children in Leeds, guiding people to the support and services that they can use to achieve their goals'.

The key motivation for the vision and mission statements is an acknowledgement of the fact that in the UK many disabled and older people are still not able to make the same choices as other citizens about where or how they live. The statements demonstrate a clear ambition to contribute social value to the city by promoting social inclusion for disabled and older people and families with disabled children in Leeds and by providing practical support and services to achieve that outcome. Disabled people created the CIL model on which our services are based and reducing dependency on segregated services is a crucial aspect of this model. We ensure that our customers can choose to use mainstream services and facilities and can be active citizens, carrying out the social roles that have often been denied to disabled people in the past, such as being a parent, student, volunteer and/or employee. When disabled people carry out these roles families and communities benefit from their involvement and they become role models for disabled children. The Vision & Mission statements have and will continue to play a central role in Leeds CIL's operations and in meeting our charitable objects.

The company's charitable objects as set out in the Articles of Association are:

To promote social inclusion for the public benefit among disabled and older people who are or may be socially excluded due to disability or age by:

(1) meeting and facilitating the support needs of disabled and older people;

(2) promoting and increasing the opportunities for independent living available to disabled and older people;

(3) assisting disabled and older people to make choices and access the services and support they may require to live independently in the community with appropriate support;

(4) supporting and empowering disabled and older people so that they may carry out social roles (for example, without limitation, parent, employee, student, friend and partner); and

(5) otherwise preventing the social exclusion of disabled and older people.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Objectives and Activities (continued)

Activities that contribute towards meeting the objects

Public Benefit

The Leeds CIL Directors / Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit to ensure that all our activities contribute to meeting our charitable objects and deliver public benefit. Our services have all been set up to deliver public benefit by enabling disabled and older people to achieve supported independent living and to contribute to their local communities. Our Theory of Change outcomes include both individual customer outcomes and contributions to the wider society.

Equality and Diversity in our service provision

Leeds CIL services are available citywide for disabled and older people and families with disabled children and/or adults who need support to live in mainstream society and be active citizens. We have no age limits for people using our services. We monitor categories of people using our services to check that we are reaching out to all the diverse communities in Leeds. We also ensure that our services are accessible to people who have access requirements or whose first language is not English, including Deaf people who use British Sign Language. Leeds CIL has a diverse staff team, which includes people who are representative of the local people we serve including: people from diverse communities, disabled people and people living with a long-term medical condition, parents/carers of disabled children, older people, and carers of adult family members.

Services and Accessible Facilities

Leeds CIL provides services to meet our Charitable Objects. Most of our customers are people referred from Leeds City Council's Adults & Health section and Children's and Young Peoples Services and Leeds Continuing Healthcare. Most of these people either receive Personal Budgets or Direct Payments from the Council or Personal Health Budgets from Continuing Healthcare that they can use to set up support that will meet their assessed needs. Leeds CIL can also provide our services to people who use their own money to pay for any personal support they need. These 'self-funders' can be referred to Leeds CIL from the Council following a Council assessment of their needs, or they can be people who approach Leeds CIL independently to ask for assistance. The main Leeds CIL services during 2021-22 were:

Managed Bank Accounts Service

Any person receiving funding from their Local Authority or Continuing Healthcare to be used to meet their own or a family member' assessed needs must set up a separate bank account for the funding.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Objectives and Activities (continued)

Some people have difficulty doing this, for example some people with learning difficulties or dementia and people who have a poor credit history. Leeds CIL has set up a Managed Bank Account Service in which a bank account is opened and administered on the customer's behalf. This service therefore removes a specific barrier that can prevent disabled and older people and families with disabled children from choosing supported independent living.

Recruitment and management of support workers

Some people who need personal support from another person for themselves or for their disabled child or for a disabled adult they care for, in their home and / or when they go out in the community, choose to employ their own worker usually called a Personal Assistant (PA). Leeds CIL can help customers with all aspects of recruiting and managing one or more PAs, including:

Payroll Service

Leeds CIL has full bureau payroll service for customers who employ their own PAs. The service enables the customer to carry out all payroll tasks in line with employment legislation, financial regulations, tax, and pension requirements, as follows:

Training and Development Service (TDS)

This service was set up during 2014, following consultation with PA employers, Skills for Care and Leeds Adult Social Care about what training and development activities would enable PA employers and PAs to successfully carry out their roles. Consultation identified that training opportunities for PA employers and PAs were very limited, difficult to book and only covered general issues and skills rather than those required to enable a positive, effective, safe, and rewarding PA employer and

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Objectives and Activities (continued)

employee relationship. The training provided enables PA employers to be good employers and enables PAs to feel confident in their role and feel valued as a PA whilst gaining new skills.

The service is funded by a Skills for Care grant for social care funded PA employers and their PAs. Leeds CIL has successfully applied for a Skills for Care grant each year since the service was set up. This demonstrates Leeds CIL's track record in the effective use of grant funding and ability to comply with recording and reporting requirements for restricted funding.

Consultancy and partnership

Leeds CIL has a wealth of experience in the field of independent living support and identifying and removing barriers that exclude disabled and older people. Leeds CIL staff can generate income for service development by working with other agencies that support disabled and older people and families with disabled children and being paid for their expertise and the time they spend doing this work. The outcomes of such work also directly benefit disabled and older people who need such services to live independently in their communities.

Accessible meeting facilities

Leeds CIL moved new premises in 2019. The premises are a self-contained suite of offices and meeting rooms with ICT connections throughout the building and accessible facilities for both customers and staff. It has good public transport access, helping to reduce car use. Plans to develop two meeting rooms to be used flexibly for meetings and training and as a resource for community groups had to be put on hold during the Covid-19 pandemic. The plans are being updated to enable 'hybrid' meetings in which present and remote participants can meet together. This will broaden the range of people who can use the facilities, including reducing social isolation of customers who are unable to attend meetings and events in person. It will also provide a source of income from desk and room hire.

Management pay and remuneration

Any annual increase to senior management pay is at the same percentage rate as for all employees. Any change to senior management pay rates is benchmarked against the pay rates in equivalent jobs in local authorities and the third sector. All changes to staff pay rates, including any annual increases, are subject to the approval of Leeds CIL's Board of Directors / Trustees. There is no bonus scheme at Leeds CIL, any annual surplus is reinvested in the charity in line with Leeds CIL's articles of association.

Strategic Report

The following sections for achievements and performance and financial review form the strategic report of the charity.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Achievements and Performance

Managed Bank Account Service

The service continued removing a significant barrier to having choice and control over independent living support and playing a major role in meeting Leeds CIL's Aim and Charitable Objects. The service was operating 430 Managed Bank Accounts at the end of March 2022 to enable beneficiaries to manage their independent living support payments and pay for the services they choose to use.

PA Recruitment Service

During the 2021-22 financial year the service carried out work on 1292 support requests. This included customers who recruited PAs and customers who needed some help managing the employer/employee relationship with their PAs.

Payroll Service

At the end of March 2022, the service was administering monthly payroll for 1195 individual PA employer customers, and administering the wages, HMRC and pension payments and other deductions for 1611 PAs as requested by their employers. The monthly payroll administration tasks have become more complex because of pension auto-enrolment and other legislative and tax changes. The Payroll Service team have absorbed and met all these changes and challenges, which without the service would have made being a PA employer and meeting payroll responsibilities too complex, difficult, and time-consuming for some, if not many, of Leeds CIL's customers. It would also be a major barrier to enabling more people to use Personal Budgets and Personal Health Budgets to exercise choice and control over the support they need. In recognition of the value of Leeds CIL's Payroll Service to our customers, the service received the "2020 Payroll Bureau of the Year Award" at the IRIS national Customer Service Awards ceremony in February 2020.

Training and Development Service (TDS)

The service was maintained during 2021-22, following a seventh successful bid for Skills for Care funding. During the Coronavirus pandemic, with agreement from Skills for Care, training courses and sessions offered changed to online training only, including sessions that promote safe behaviour such as hand hygiene.

Partnership Working

Leeds CIL staff continued to work with partners to the benefit of customers and the wider community, including contributing to the citywide response to the Coronavirus pandemic.

Leeds CIL Response to the Coronavirus Pandemic

Maintaining service provision

Leeds CIL began proactively making plans to modify service provision and move most employees to homeworking during early March 2020 when it became clear that a national lockdown had become highly likely. Risk assessments were produced and updated as required during the year to ensure staff were protected as far as possible.

All services were maintained, and additional support was developed as needed by customers, with support being provided by phone and online meeting. Simple 'how to' guides with screenshots on

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

downloading and using Skype were produced for customers who had access to ICT devices and the internet. This also helped customers keep in touch with family and friends and maintain other social roles. A Covid risk assessment was developed for PA employers and shared at a national level with the NHS by one of Leeds CIL's Trustees. Leeds CIL worked with partner agencies to ensure customers and their support workers had access to the PPE they needed, along with guidance on how and when it should be used.

Whilst the level of Coronavirus infection in local areas reduced during 2021-22, many people using Leeds CIL's services and some Trustees and employees are still at very high risk of serious illness if infected. Leeds CIL has therefore maintained its role in the citywide effort to keep people as safe as possible, including disseminating vaccine eligibility information to customers and their support workers.

Leeds CIL support for employees

Ensuring employees feel supported and that risks to them are reduced to the lowest possible levels have been key to maintaining both employee safety and health and wellbeing and high-quality, flexible customer services. Each employee's individual circumstances and preferences have been taken into account as more usual service provision has become possible. Flexible working, including home working is being continued where this works well for customers, employees, and Leeds CIL.

Financial Review

The attached financial statements show the results for the year. The strategic approach of ongoing very careful monitoring and control of costs was maintained during 2021-22. The Trustees can report a small surplus before the movement on the LGPS pension scheme.

Leeds CIL's largest income source is a contract with Leeds City Council (LCC). LCC's and our customers' continuing satisfaction with the delivery of the contract was demonstrated by LCC issuing a further new contract to Leeds CIL up to the end to the end of August 2022, with the provision for a further 6-month extension if required to complete the local authority's plans for future Direct Payments support in Leeds. Other funding included service-user fees, for example from customers receiving individual Personal Health Budgets funding from the NHS.

Following the successful initiative to have some of the Leeds CIL PA recruitment support team based in social work area teams, LCC decided to make this a permanent arrangement. Therefore, LCC put in place plans to transfer the Leeds CIL employees providing this service into the Council to then be employed by LCC from September 2022. This will result in a significant loss of income for Leeds CIL; however, it will be mitigated by a reduction in staff salaries and associated costs, which form the largest charitable expenditure by Leeds CIL. LCC has stated that it expects to put out to tender a Payroll and Managed Bank Account contract, probably during the second half of 2023. Until then Leeds CIL will continue to receive funding from LCC to provide these services. Accordingly, a two year contract has been successfully negotiated with LCC, to begin in September 2022.

Whilst this continues a succession of temporary short-term contracts with the associated effects on stability and forward-planning, Leeds CIL will use this time to further develop payroll and managed bank account services for people receiving Direct Payments until LCC releases and successfully awards a new three to five year contract. This period will also be used to further develop more diverse income streams. The Leeds CIL Trustees and senior management team have therefore developed a strategy for responding to the resulting challenges and opportunities presented by the reduction in contract income and the release of a Payroll and Managed Bank Account contract during 2023.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year Ended 31 March 2022

Plans for Future Periods

The upgrade and integration of Leeds CIL's digital systems and processes that began in 2019 following the move to new, modern premises is continuing, including the procurement of more efficient payroll software. Therefore, there will be a corresponding increase in efficiency savings going forward, which will place Leeds CIL in a good position to apply for a Payroll and Managed Bank Accounts contract, other contracts that could further Leeds CIL's Vision, Mission and Charitable Objectives and to apply for grant funding to assist with meeting core costs and resourcing project work.

Other plans for generating unrestricted funding to cover core costs had to be put on hold during coronavirus restrictions. These have been re-started, including preparing a meeting room and desk hire offer that includes installing state-of-the-art meeting and hybrid working equipment, funded by a donation. Leeds CIL is well-placed to offer meeting facilities for a variety of meeting types, being on a main road on a major bus route with near-by train stations in both directions. A sliding scale of room and desk hire charges are to be offered, so that the facilities can be used by community groups at low or no cost, in line with Leeds CIL's public benefit responsibilities. In addition, increased fundraising will take place during 2023.

Capacity released by the transfer of the ten PA recruitment team employees into the Council can be used to develop other types of support for our beneficiaries. Therefore a Customer Survey was conducted during 2022, which included questions about any unmet need customers are experiencing and asked for their views on other types of support they would like Leeds CIL to be able to offer. The survey also asked if customers maintaining their independent living with assistance from Leeds CIL would be willing to offer peer support for other people who would like to try taking control over the personal support they need. There was a positive response to the survey, which will underpin Leeds CIL's strategic development during 2022-2025, using a co-design and co-production approach with current customers to develop assistance for which grant funding will be applied for.

Whilst not underestimating the further challenges ahead, the Directors / Trustees believe that these activities, alongside further cost reduction actions if required should enable Leeds CIL to remain a going concern during 2022-23 and beyond.

29-Mar-2023 The trustees' annual report and the strategic report were approved on and signed on behalf of the board of trustees by:

Mr R D Moriarty Trustee

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Leeds Centre for Integrated Living

Year Ended 31 March 2022

I report to the trustees on my examination of the financial statements of Leeds Centre for Integrated Living ('the charity') for the year ended 31 March 2022.

Responsibilities and Basis of Report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the 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 the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘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

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Leeds Centre for Integrated

Living (continued)

Year Ended 31 March 2022

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.

Susan Seaman BA FCA CIOT Independent Examiner

Gresham House 5-7 St Paul's Street Leeds LS1 2JG

29-Mar-2023

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year Ended 31 March 2022

Year Ended 31 March 2022
2022 2021
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 15,949 – 15,949 –
Charitable activities 6 930,449 31,764 962,213 934,621
Investment income 7 3,024 – 3,024 131
───────── ──────── ───────── ─────────
Total income 949,422 31,764 981,186 934,752
═════════ ════════ ═════════ ═════════
Expenditure
Expenditure on charitable activities 8,9 1,098,014 28,284 1,126,298 1,099,608
──────────── ──────── ──────────── ────────────
Total expenditure 1,098,014 28,284 1,126,298 1,099,608
════════════ ════════ ════════════ ════════════
──────────── ──────── ──────────── ────────────
Net expenditure (148,592) 3,480 (145,112) (164,856)
════════════ ════════ ════════════ ════════════
Other recognised gains and losses
Actuarial gains/(losses) on defined benefit
pension schemes 599,000 – 599,000 (407,000)
──────────── ──────── ──────────── ────────────
Net movement in funds 450,408 3,480 453,888 (571,856)
Reconciliation of funds
Total funds brought forward (1,410,692) (1,050) (1,411,742) (839,886)
──────────── ──────── ──────────── ────────────
Total funds carried forward (960,284)
════════════		 2,430
════════		 (957,854)
════════════		 (1,411,742)
════════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 17 to 30 form part of these financial statements.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Statement of Financial Position

31 March 2022

31 March 2022
2022 2021
Note £ £ £ £
Fixed Assets
Tangible fixed assets 17 35,362 43,847
Current Assets
Debtors 18 71,936 27,096
Cash at bank and in hand 685,186 5,571,983
───────── ────────────
757,122 5,599,079
Creditors: amounts falling due
within one year 19 599,338 5,482,668
───────── ────────────
Net Current Assets 157,784 116,411
───────── ─────────
Total Assets Less Current Liabilities 193,146 160,258
───────── ─────────
Net Assets Excluding Defined Benefit
Pension Plan Liability 193,146 160,258
Defined benefit pension plan liability 20 1,151,000 1,572,000
──────────── ────────────
Net Liabilities Including Defined Benefit
Pension Plan Liability (957,854) (1,411,742)
════════════ ════════════
Funds of the Charity
Restricted funds 2,430 (1,050)
Unrestricted funds:
Defined benefit pension reserve (1,151,000) (1,572,000)
Other unrestricted income funds 190,716 161,308
──────────── ────────────
Total unrestricted funds (960,284) (1,410,692)
───────── ────────────
Total charity funds 21 (957,854) (1,411,742)
═════════ ════════════

For the year ending 31 March 2022 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

The statement of financial position continues on the following page.

The notes on pages 17 to 30 form part of these financial statements.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Statement of Financial Position (continued)

31 March 2022

These financial statements were approved by the board of trustees and authorised for issue 29-Mar-2023 on and are signed on behalf of the board by:

Mr R D Moriarty Trustee

The notes on pages 17 to 30 form part of these financial statements.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Statement of Cash Flows

Year Ended 31 March 2022

Year Ended 31 March 2022
2022 2021
£ £
Cash Flows from Operating Activities
Net expenditure (145,112) (164,856)
Adjustments for:
Depreciation of tangible fixed assets 8,517 8,509
Other interest receivable and similar income (3,024) (131)
Interest payable and similar charges 637 953
Defined benefit pension plan employer contributions 146,000 (23,000)
Accrued (income)/expenses (4,561) 328
Pension fund costs 32,000 25,000
Changes in:
Trade and other debtors (44,840) 6,221
Trade and other creditors (4,878,769) 1,093,049
──────────── ────────────
Cash generated from operations (4,889,152) 946,073
Interest paid (637) (953)
Interest received 3,024 131
──────────── ─────────
Net cash (used in)/from operating activities (4,886,765) 945,251
════════════ ═════════
Cash Flows from Investing Activities
Purchase of tangible assets (32) (7,489)
──────────── ─────────
Net cash used in investing activities (32) (7,489)
════════════ ═════════
Net (Decrease)/Increase in Cash and Cash Equivalents (4,886,797) 937,762
Cash and Cash Equivalents at Beginning of Year 5,571,983 4,634,221
──────────── ────────────
Cash and Cash Equivalents at End of Year 685,186 5,571,983
════════════ ════════════

The notes on pages 17 to 30 form part of these financial statements.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements

Year Ended 31 March 2022

1. General Information

The principal activity of the charity during the year was to promote social inclusion for the public benefit among disabled and older people who are or may be socially excluded due to disability or age. More information is included in the Trustees report on pages 1 to 15.

The charity is a public benefit entity and a private company limited by guarantee which is incorporated and registered in England (no. 07534989) and Registered Charity no. 1147077. The address of the registered office is:

Cartelli House 2 Arthur Street Stanningley Leeds LS28 6JY

2. Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting Policies

Basis of Preparation

The financial statements have been prepared under the historical cost convention.

Going Concern

The Trustees consider that given the current level of unrestricted reserves, it is appropriate to prepare the financial statements on the going concern basis. Further detail is given at note 23 to the accounts.

Changes in Formats

In the previous years managed bank accounts were included in the accounts as both an asset in cash at bank and in hand and also in creditors. A decision has been made this year to exclude these balances as they belong to the individual members rather than the charity. See note 19 for further details.

Judgements and Key Sources of Estimation Uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. Details of these judgements are set out in the accounting policies.

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Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

3. Accounting Policies (continued)

Fund Accounting

Funds held by the charity are either:

Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the Directors.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources Expended

All resources expended are included in the Statement of Financial Activities on an accruals basis.

Costs of activities in furtherance of the charity's objectives comprise all costs in respect of and directly attributable to providing an independent living support service.

Governance costs represent the expenses in connection with the administration of the charity and compliance with constitutional and statutory requirements.

Certain expenditure is directly attributable to specific activities and has been included in these categories. Certain other costs, which are attributable to more than one activity, are apportioned across categories on the basis of an estimate of the proportion of time spent by staff on those activities.

- 18 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

3. Accounting Policies (continued)

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible Assets

All fixed assets are initially recorded at cost.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Leasehold improvements - Over the life of the lease
Office equipment - 25% straight line
Service user equipment - 25% straight line

Impairment of Fixed Assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

- 19 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

3. Accounting Policies (continued)

Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined Benefit Plans

The company recognises a defined net benefit pension asset or liability in the statement of financial position as the net total of the present value of its obligations and the fair value of plan assets out of which the obligations are to be settled. The defined benefit liability is measured on a discounted present value basis using a rate determined by reference to market yields at the reporting date on high quality corporate bonds. Defined benefit obligations and the related expenses are measured using the projected unit credit method. Plan surpluses are recognised as a defined benefit asset only to the extent that the surplus is recoverable either through reduced contributions in the future or through refunds from the plan.

Changes in the net defined benefit asset or liability arising from employee service are recognised in income or expenditure as a current service cost where it relates to services in the current period and as a past service cost where it relates to services in prior periods. Costs relating to plan introductions, benefit changes, curtailments and settlements are recognised in income or expenditure in the period in which they occur.

Net interest is determined by multiplying the net defined benefit liability by the discount rate, both as determined at the start of the reporting period, taking account of any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. Net interest is recognised in income or expenditure.

4. Limited by Guarantee

The company is limited by guarantee, having no share capital. Members liability in the event of winding up of the company is limited to £1 each.

5. Donations and Legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Donations
Donations 15,949 15,949 – –
════════ ════════ ════ ════

- 20 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

6. Charitable Activities

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Payments from governments or public authorities in
the normal course of trading 828,922 – 828,922
Performance-related grants – 31,764 31,764
Service user fees 101,527 – 101,527
───────── ──────── ─────────
930,449 31,764 962,213
═════════ ════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Payments from governments or public authorities in
the normal course of trading 810,922 – 810,922
Performance-related grants (2,193) 27,354 25,161
Service user fees 98,538 – 98,538
───────── ──────── ─────────
907,267 27,354 934,621
═════════ ════════ ═════════
7. Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
£ £ £ £
Bank interest receivable 3,024 3,024 131 131
═══════ ═══════ ════ ════
8. Expenditure on Charitable Activities by Fund Type
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Independent Living Support service 681,956 14,595 696,551
Support costs 416,058 13,689 429,747
──────────── ──────── ────────────
1,098,014 28,284 1,126,298
════════════ ════════ ════════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Independent Living Support service 687,222 6,735 693,957
Support costs 383,992 21,659 405,651
──────────── ──────── ────────────
1,071,214 28,394 1,099,608
════════════ ════════ ════════════

- 21 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

9. Expenditure on Charitable Activities by Activity Type

Activities
undertaken Support Total funds Total fund
directly costs 2022 2021
£ £ £ £
Independent Living Support service 696,551 372,474 1,069,025 1,049,042
Governance costs – 57,273 57,273 50,566
───────── ───────── ──────────── ────────────
696,551 429,747 1,126,298 1,099,608
═════════ ═════════ ════════════ ════════════

10. Analysis of Support Costs

Independent
Living
Support
service Total 2022 Total 2021
£ £ £
Staff costs 204,654 204,654 197,697
Premises 64,228 64,228 65,551
Communications and IT 54,981 54,981 41,773
Governance costs 57,273 57,273 50,566
Training 2,237 2,237 2,669
Printing, stationery and marketing 17,402 17,402 14,294
Access to Work costs 12,185 12,185 17,979
Legal and professional fees 6,915 6,915 3,455
Depreciation 8,517 8,517 8,509
Other office costs 1,355 1,355 3,158
───────── ───────── ─────────
429,747 429,747 405,651
═════════ ═════════ ═════════

11. Taxation

The company is a registered charity and has obtained confirmation from HMRC that it is a charitable company and meets the exemption from corporation tax under Schedule 6 of the Finance Act 2010. All income and expenditure is applied for charitable purposes and hence the result for the year is treated as being exempt from corporation tax.

12. Net Expenditure

Net expenditure is stated after charging/(crediting):

Net expenditure is stated after charging/(crediting):
2022 2021
£ £
Depreciation of tangible fixed assets 8,517 8,509
═══════ ═══════
13. Auditors Remuneration
2022 2021
£ £
Fees payable for the audit of the financial statements – 9,725
════ ═══════

- 22 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

14. Independent Examination Fees

2022 2021
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 8,400
═══════		 –
════

15. Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as The total staff costs and employee benefits for the reporting period are analysed as follows:
2022 2021
£ £
Wages and salaries 585,978 580,923
Social security costs 43,928 43,601
Employer contributions to pension plans 261,797 191,851
Other employee benefits – 18,550
───────── ─────────
891,703
═════════		 834,925
═════════

The average head count of employees during the year was 32 (2021: 28). The average number of full-time equivalent employees during the year is analysed as follows:

2022 2021
No. No.
Number of direct payroll staff 17 14
Number of administrative staff 9 8
Number of management staff 6 6
──── ────
32 28
════ ════

No employee received employee benefits of more than £60,000 during the year (2021: Nil).

Key Management Personnel

Key management personnel of the charity, comprise the trustees, the Chief Executive Office, the officer manager, the service development manager, the finance and support co-ordinator, the team leader PA & Brokerage section and the Team leader payroll services. The total remuneration for the key management personnel during the year was £272,923 (2021 - £252,776).

16. Trustee Remuneration and Expenses

Travel expenses of £nil (2021 - £nil) were paid on behalf of all the Trustees, when they attend meetings. No other remuneration is paid to Trustees.

- 23 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

17. Tangible Fixed Assets

Leasehold Fixtures and
improvements fittings Equipment Total
£ £ £ £
Cost
At 1 April 2021 42,114 1,971 47,818 91,903
Additions – – 32 32
──────── ─────── ──────── ────────
At 31 March 2022 42,114 1,971 47,850 91,935
════════ ═══════ ════════ ════════
Depreciation
At 1 April 2021 8,214 1,971 37,871 48,056
Charge for the year 4,211 – 4,306 8,517
──────── ─────── ──────── ────────
At 31 March 2022 12,425 1,971 42,177 56,573
════════ ═══════ ════════ ════════
Carrying amount
At 31 March 2022 29,689 – 5,673 35,362
════════ ═══════ ════════ ════════
At 31 March 2021 33,900 – 9,947 43,847
════════ ═══════ ════════ ════════
18. Debtors
2022 2021
£ £
Trade debtors 65,591 7,339
Prepayments and accrued income 6,345 19,757
──────── ────────
71,936
════════		 27,096
════════

Included within trade debtors is a balance of £13,354 (2021 - £971) which relates to amounts due from customers to cover payroll services.

19. Creditors: amounts falling due within one year

2022 2021
£ £
Trade creditors 387,201 334,819
Accruals and deferred income 16,501 21,062
Social security and other taxes 37,458 48,499
Pension fund 20 12,884
Other creditors 158,158 5,065,404
───────── ────────────
599,338 5,482,668
═════════ ════════════

Included within trade creditors is a balance of £371,889 (2021 - £313,710) which relates to funds paid in advance by customers to cover payroll services.

The figure for other creditors includes managed client bank accounts of £nil (2021 - £4,936,683). Bank accounts are in the joint name of Leeds CIL and the individual members and as such the balances were previously included in the bank balance in the charity balance sheet. However, as these funds belong to the members a corresponding creditor was included.

- 24 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

20. Pensions and Other Post Retirement Benefits

Defined benefit plans

The company's pension scheme is part of the West Yorkshire Pension Fund administered by the City of Bradford Metropolitan Council. Benefits are based on final pensionable pay and contributions are charged to the income and expenditure account so as to spread the costs of the pension over the employees working lives with the company. The contributions are determined by a qualified actuary (on the basis of triennial valuations using the projected unit method). The expected employer contributions for next year are at a rate of 21.2%.

The most recent valuation was carried out for the defined benefit scheme at 31st March 2019 by AON Hewitt Limited using the Projected unit method and revised contribution rates have been effective from 1 April 2020.

The statement of financial position net defined benefit liability is determined as follows:

2022 2021
£ £
Present value of defined benefit obligations (3,737,000) (3,801,000)
Fair value of plan assets 2,586,000 2,229,000
──────────── ────────────
(1,151,000) (1,572,000)
════════════ ════════════

Changes in the present value of the defined benefit obligations are as follows:

2022
£
At 1 April 2021 3,801,000
Current service cost 262,000
Interest expense 80,000
Benefits paid (30,000)
Contributions by plan participants 34,000
Remeasurements:
Actuarial gains and losses (410,000)
────────────
At 31 March 2022 3,737,000
════════════
Changes in the fair value of plan assets are as follows:
2022
£
At 1 April 2021 2,229,000
Interest income 48,000
Benefits paid (30,000)
Contributions by employer 116,000
Contributions by plan participants 34,000
Remeasurements:
Actuarial gains and losses 189,000
────────────
At 31 March 2022 2,586,000
════════════

- 25 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

20. Pensions and Other Post Retirement Benefits (continued)

The total costs for the year in relation to defined benefit plans are as follows:

2022 2021
£ £
Recognised in income or expenditure:
Current service cost 262,000 192,000
Net interest expense 32,000 25,000
───────── ─────────
294,000 217,000
═════════ ═════════

The fair value of the major categories of plan assets are as follows:

2022 2021
% %
Equity instruments 80.00 80.00
Debt instruments 12.00 13.00
Property 4.00 4.00
Cash and cash equivalents 3.00 2.00
Other 1.00 1.00
The return on plan assets are as follows:
2022 2021
£ £
Return on assets of benefit plan 237,000 405,000
═════════ ═════════
The principal actuarial assumptions as at the statement of financial position date were:
2022 2021
% %
Discount rate 2.70 2.10
Expected rate of salary increase 4.15 3.95
Expected rate of increase in pensions 2.90 2.70
Inflation assumption 2.90 2.70
Other 2.90 2.70
═════ ═════

- 26 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

21. Analysis of Charitable Funds

Unrestricted funds

At 1 Apr Gains and At 31 Mar
2021 Income Expenditure Transfers losses 2022
£ £ £ £ £ £
General funds 161,308 949,422
(920,014)		 – – 190,716
Pension (1,572,000) –
(178,000)		 – 599,000 (1,151,000)
──────────── ─────────
────────────		 ──── ───────── ────────────
(1,410,692) 949,422 (1,098,014) – 599,000 (960,284)
════════════ ═════════
════════════		 ════ ═════════ ════════════
At 1 Apr Gains and At
2020 Income Expenditure Transfers losses
31 Mar 2021
£ £ £ £ £ £
General funds 320,773 907,398 (1,069,214) 2,351 – 161,308
Pension (1,163,000) –
(2,000)		 – (407,000) (1,572,000)
──────────── ─────────
────────────		 ─────── ───────── ────────────
(842,227) 907,398 (1,071,214) 2,351 (407,000) (1,410,692)
════════════ ═════════
════════════		 ═══════ ═════════ ════════════
Restricted funds
At 1 Apr Gains and At 31 Mar
2021 Income Expenditure Transfers losses 2022
£ £ £ £ £ £
Access to work (1,550) 14,081
(12,184)		 – – 347
TDS 500 17,683
(16,100)		 – – 2,083
─────── ────────
────────		 ──── ──── ───────
(1,050) 31,764
(28,284)		 – – 2,430
═══════ ════════
════════		 ════ ════ ═══════
At 1 Apr Gains and At 31 Mar
2020 Income Expenditure Transfers losses 2021
£ £ £ £ £ £
Access to work (1,187) 16,429
(17,979)		 1,187 – (1,550)
TDS 3,528 10,925
(10,415)		 (3,538) – 500
─────── ────────
────────		 ─────── ──── ───────
2,341 27,354
(28,394)		 (2,351) – (1,050)
═══════ ════════
════════		 ═══════ ════ ═══════

Access to Work

Specific funds are received on an annual basis to cover the costs of a Personal Assistant for S Morrell, Chief Executive.

TDS

Specific funding given to provide a training and development service for employers.

- 27 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

22. Analysis of Net Assets Between Funds

Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Tangible fixed assets 35,362 – 35,362
Current assets 754,692 2,430 757,122
Creditors less than 1 year (599,338) – (599,338)
Defined benefit pension (1,151,000) – (1,151,000)
──────────── ─────── ────────────
Net assets (960,284) 2,430 (957,854)
════════════ ═══════ ════════════
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets 43,847 – 43,847
Current assets 5,598,579 500 5,599,079
Creditors less than 1 year (5,481,118) (1,550)
(5,482,668)
Defined benefit pension (1,572,000) – (1,572,000)
──────────── ─────── ────────────
Net assets (1,410,692) (1,050)
(1,411,742)
════════════ ═══════ ════════════

- 28 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

23. Going Concern

The directors consider the charitable company to be a going concern and the financial statements have been prepared on that basis.

The directors have considered the uncertainty in relation to the ongoing service contract with Leeds City Council, as noted in the Trustees report, which provides the majority of the income for the charity. The contract initially ceased as at 31 March 2017 and has been subsequently extended up to November 2022, whilst a procurement process is undertaken for the services delivered. In September 2022 a revised payroll and managed bank account contract was agreed with the Council albeit at a reduced level for 2 years, until September 2024.

In September 2022 Leeds CIL PA recruitment support team was transferred to Leeds City Council under TUPE for this service to be run by the Council.

Draft budgets have been prepared for the period to 31 March 2024 which show a deficit. The Board is looking at alternative sources of funding that may be available in order to help improve the financial stability. Whilst it is recognised that the company faces significant financial challenges, the Board and management are working closely in order to develop a robust financial plan to secure the financial future of the company.

The company meets its day to day working capital requirements through available cash resources which include receipts in advance from customers in advance of payroll being run.

The company has reported net liabilities of £957,854 to 31 March 2022. As a result of its obligations as an employer within the Local Government Pension Scheme (LGPS) the Balance Sheet at 31 March 2022 includes a pension scheme liability of £1,151,000 to LGPS.

Actual contributions paid by the company during the year totalled £116,000. Based on a similar level of future contributions the Directors consider that the company is able to finance this pension liability in the short term and the Directors are not aware of any reason why the liability of £1,151,000 would crystallise in the next few years.

The financial statements have therefore been drawn up on a going concern basis, which assumes that service contracts will be renewed at an adequate level to secure the financial stability of the company.

24. Analysis of Changes in Net Debt

At
At 1 Apr 2021 Cash flows 31 Mar 2022
£ £ £
Cash at bank and in hand 5,571,983 (4,886,797)
685,186
════════════ ════════════ ═════════

- 29 -

Leeds Centre for Integrated Living

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year Ended 31 March 2022

25. Operating Lease Commitments

The total future minimum lease payments under non-cancellable operating leases are The total future minimum lease payments under non-cancellable operating leases are as follows:
2022 2021
£ £
Later than 1 year and not later than 5 years 107,936 50,000
Later than 5 years – 22,420
───────── ────────
107,936 72,420
═════════ ════════

26. Related Parties

The Trustees and their families are able to access the services of Leeds CIL on the same basis as the rest of the community and do not receive any special treatment. The services that are provided are always based on the needs of the client and are bespoke to that individual.

- 30 -