COMPANY REGISTRATION NUMBER.. 07534989 CHARITY REGISTRATION NUMBER: 1147077 Leeds Centre for Integrated Living Company Limited by Guarantee Unaudited Financial Statements 31 March 2024
Leeds Centre for Integrated Living Company Limited by Guarantee Financial Statements Year Ended 31 March 2024 Pages Trustees, Annual Report (Incorporating the Directors, Report) 1to8 Independent Examiner's Report to the Trustees 9t010 Statement of Financial Activities (Including Income and Expenditure Account) 11 Statement of Financial Position 12to13 Statement of Cash Flows 14 Notes to the Financial Statements 15to27
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) Year Ended 31 March 2024 The trustees, who are also the directors for the purposes of company law. present their report and the unaudited financial slatemenls of the charity for the year ended 31 March 2024. Reference and Adrninistrative Detalls Regl$terod ¢harlty name Le8ds Centre for Integrated Living Charity registratlon number 1147077 Company regSstratlon number 07534989 Prlnclpal offlce and reglstered Cartelli House office 2 Arthur Street Slanningley Leeds LS28 6JY The Trustees Ms C Womack Mr R D Moriarty MrMSRaja Ms L W Cheng Independent Exarnlner steven Williams FCA Armstrong Wat50n LLP Third Floor 10 South Parade Leeds LS1 SQS Structure, Governance and Managemont Govemlng Document The company is governed under ils Articles of Association. which include the company's charitable objects. In the event of the company being wound up members are required lo contribute an amount not exceeding £1 per member. 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 Gu8ranlee on 18 February 2011 and the company started trading as a Disabled People's User-led Social Enterprise on 04 April 2011. The company acted as a charity from incorpofalion and obtained charitable status on 01 May 2012.
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) (¢onllnuedJ Year Ended 31 March 2024 Structure, Governan¢e and Management l¢ontlnued) Directors l Trustees A minimum of 75% of Leeds CIL Board Directors. who are also charity Trustees, must be disabled people. All current Directors l Trustees are people living in Leeds. All the Directors l Trustees have experience of INing in mainstream society and dealing with Ihe disabling barriers that can cause social exclusion. The Board has a wide range of relevant personal experience. including people with business experience. The Directors l Trustees agreed to sel up a membership scheme during the company's first financial year from which future Directors l Trustees could be appointed as and when required to fulfil specific roles. The Artides of Association make provision for such appointments. All the Directors l Trustees give their lime voluntarily. Expenses regarding making meetings accessible for the Directors l Trustees are given in note 15 to the accounts. These exp8ns&s include 8¢¢e$sible transport and personal assistance during meetings. Rlsk Management The principal risks lo Leeds CIL as a going concern are financial. The company's main income is from ¢onlracl with Leeds City Council. The Council has had lo accommodate a large reduction in ils income sinc& 2011 and this situalion was Compounded by the Coronavirus pandemic. We have broadened our income by providing services for Personal Health Budget IPHBI recipients and '5elf-funders' who need our services but are not eligible for local authority support or choose not lo use local authority support. We operate sound linancial management overseen by our Chief Executive Officer and Office Manager, seeking advice from our accounlanls as required. Leeds CIL continues to liaise with our lundeTS lo •nsure we are meeting requirements and providing best value. Risk management within the company includes a proactive approach lo health and safety by identifying risks and pulling procedures in place lo minimise them. A system of internal management controls has been pul in place, including levels of responsibility for monitoring, processing. and auihorising financial Iransaclions. Leeds CIL is regislered with the Fundraising Regulator. A comprehensive company insurance policy has been purchased and is reviewed each year before being updated as required. Leeds CIL is registered with the Information Commissioner's Office and is Cyber Essentials Certified. Information protection including online information safely and se¢urity training is provided for staff and updates aboul specific cyber Ihfeals are ¢if¢ulated. Management and Sorvl¢e Dollvory The day-lo-day management of the company and Ils seryice provision is delegated by the Directors I Trustees lo the Chief Executive Officer. who works with 8 senior management team. The Chief Executive Officer reports to the Directors l Trustees at Board meetings. The senior management team are.. Susan Morrell.. Chief Executive Officer Dawn Lynch.. Office Manager Aliwn Payne.. Payroll & MBA Services Manager
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors. Report) (¢onllnu¢dJ Year Ended 31 March 2024 Structure, Governance and Management {¢ontlnuedJ Related Partlès In so far as it is complimentary to the company's charitable objects, the company is guided by national and lo¢al 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 rernaln a key partner in their delivery of personalised services, which furthers our charitable objectives. Leeds CIL has a penslon scheme that is part of the West Yorkshire Pension Fund, through obtaining admitted body statu$. ObJoGtlv•s and ActSvltles Leeds CIL Vlslon 'To &nsure that all disabled and older people in Leeds can choose where they live and how they live,. Leeds CIL Mlsslon 'To be the gateway to Independent Living for disabled and older people and familios with disabled children in Leeds, guiding people lo the support and services that they can use to achieve their goals,. The key motivation for the vision and mission slalements is an acknowledgement of the fact that in the UK many disabled and older people are still not able lo make the same choices as other citizens about where or how they live. The statements demonslrale a clear ambition lo contribute social value lo the city by promoting social inclusion for disabled and older people and families with disabled children in Leeds and by providing practical support and services to achieve that outcome. Disabled people created the CIL model on which our services are based and reducing dependency on segregated services 1$ a crucial aspect of this model. We ensure that our customers Can Choose lo use mainstream services and facilities and can be active citizens. carrying out the social roles that have often been denied lo disabled people in the past, such as being a parent, sludenl, volunteer andlor employ88. When disabled people cary out these roles families and communities benefit from their involvement and they become role models for disabled children. The Vision & Mission slalemenls have and will continue lo play a central role in Leeds CIL'S operations and i meeting our charitable objects. The company's charitable objects as Sel out in the Articles of Association ar8.. To promote social inclusion forthe public benefit arnong disabled and older people who are or may be socially excluded due to disability or age by.. (11 meeting and facililaling the support needs of disabled and older p8opI8', {21 promoting and increasing the opportunities for independent living available lo disabled and older peoplè., {31 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- 141 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 15} otherwise preventing the social exclusion of disabled and older people.
Leeds Centre for Integrated Living Company Llmited by Guarantee Trustees, Annual Report (Incorporatlng the Directors, Report) (contln¢MdJ Year Ended 31 March 2024 Objectives and Activities (eontinu8dJ Artivlties that contribute towards meeting the objects Public Beneflt The Leeds CIL Directors l Trustees have referred lo the guidance contained In the Charity Commission's general guidance on public benefit lo ensure that all our activities contribute lo 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 lo achieve supported independent living and lo contribute to their local communities. Our Theory of Change outcomes include both individual customer outcomes 8nd contributions lo the wid8r society: Improved choice and control Improved ability lo live independ8nlly Improved health and wellbeing Improved relationships with family and friends Improved confidence and self-esteem Improved contributions lo $o¢iety C*Trproductlon and partnership worklng Equallty and Dlverslty In our $eThlce provlslon Leeds CIL $8rvices are available citywide for disabled and older people and families with disabled children andlor adults who need support lo live in mainstream society and be active cilizgns. We have no age limits for people using our services. We monitor categories of people using our servi¢es lo check that we are reaching out to all the diverse communities in Leeds. We also ensure that our services are accessible to people who have access requirements or whose first language is not English, including De8f people who use British Sign Language. Leeds CIL has a diverse staff team, which includes people who are represenlalive of the local people we serve including.. people from diverse communities, disabled people and people living with a long-lerm medical condition, parenlslcarers of disabled young people, older people, and c8rers of adult family members. 89rvlGo$ and Acc•sslbla Facllltles Leeds CIL provides services lo meet our Charitable Objects. Most of our ¢uslomers 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 lo sel up support that will meet their assessed needs. Leeds GIL can also provide our services to people who use their own money lo pay for any personal support they need. These 'self-funders' can be referred lo Leeds CIL from the Council following a Council assessment of their needs, or they can be people who approach Leeds CIL independently lo ask for assistance. The main Leeds CIL services during 2023-24 were: Managed Bank Account Service Payroll Setvice -Training Consultancy and partnership Accessible meeting facilities
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) fcontinuedj Year Ended 31 March 2024 Objectlves and Actlvlties {contlnu8dJ Managed Bank Accounts Servicg Any person receiving funding from their Local Authority or Continuing Healthcare lo be used to meet their own or a family member, assessed needs musl set up a separate bank account for the funding. 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 sel up a Managed Bank Account Servlee in which a bank account is opened and administered on the customer's behalf. This seNice therefore removes a specific barrier Ihal can prevent disabled and older people and families with disabled children from choosing supported independent living. The setvice can also be helpful lo organisations that need lo provide access lo funding for agreed usage, including paying for short breaks and holiday support for children. Payroll Servlce Leèds CIL has full bureau payroll serySce for Customers who employ their own support workers, usually called Personal Assistants IPAS). The service enables the customer lo carry out all payroll tasks in line with employmenl109151alion, financial rogulalions, tax, and pension requirements, as follows: Support lo sel up and use financial records including timesheets Support with undertaking calculations Support lo register with HM Revenue & Customs if the customer wishes to administer the payroll for their workers themselves A payroll administration service directly provided by Leeds CIL Acting as Ihg cuslomgr's agent in making payments lo HM Revenue & Customs Production of wage slips for PAS and financial statements for employers Support with pension aulo-enrolmenl. including set-up and making pension conlributlons Ongoing support if required, including dealing with financial discrepancies Enquiries from individual PAS employed by customers regarding information about their pay. for example their lax code. Tralnlng Trainin9 on being a good employer of your own support worker using a peer support model, for people who employ their own Personal Assistants. Consultancy and partnorshlps 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. Accesslble offlce and meetlng facllltles The Leeds CIL premises are a $elf-con18ined suite of offices and meeting rooms with ICT conneclions throughout the building and accessible facilities for both customers and staff. This has good public transport access, helping lo reduce car use. Equipment has been purchased and installed to enable 'hybrid' meetings in which present and remote participants ¢an meet logelher. This broadens th8 range of people who can use the facilities. including reducing social isolation of customers who are unable to attend meetings and events in person. 11 can also provide a source of income from desk and room hire.
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) (¢ontlnu8d) Year Ended 31 March 2024 Objectlv8s and Activities (continu•dJ Manag¢m¢nt pay and remuneration Any annual increase to senior management pay is al the same percentage rale as for all employees. Any change to senior management pay rates is benchmarked against the pay rates in equivalent jobs in local authorities and the third sector. All changes lo staff pay rates, including any annual increases, are subject lo the approval of Leeds CIL'S Board ol Directors l Trustees. There is no bonus scheme at Leeds CIL. any annual surplus is reinvested in the ¢harity in line with Leeds CIL'S articles of association. Strateglc Report The following sections for achiev8m8nls and performance and financial review form the strategic report of the charity. Achlevements and Performancè Managed Bank A¢count SeNlce The service continued removing a significant barrier lo having choice and control over independ8nl living support and playing a major role in meeting Leeds CIL'S Aim and Chaiilable Objects. The service was operating 516 Managed Bank Accounts al the end of March 2024 to enable benefi¢iarie$ lo manage their independent living support payments and pay for the services they choose lo use. Payroll Servlce Al the end of March 2024. the service was administering monthly payroll for 1149 individual PA employer customers, and administering the wages, HMRC and pension paym8nls and other deductions for 1622 PAS as requested by their employers. The rnonlhly payroll adminislTation tasks have become more complex because of pension auto-enrolmenl and other legislallve and lax changes. The Payroll Service team have absorbed and mel all these chang8s and challenges. which without the service would have made being PA employer and meeting payroll responsibilities loo complex, dimicult, and time-consuming for most of Leeds CIL'$ customers. It would also be a major barrier lo enabling more people lo use Personal Budgets and Personal Health Budgets lo exercise choice and ¢ontrol over the support they need. In recognition of the value of Leeds CIL's Payroll Service lo our customers. the service rBceived the"2020 Payroll Bureau of thè Year Award" al the IRIS national Customer SeNice Awards ceremony in February 2020. Service provlslon feedback Positive feedback for our per$on-centred and personalised seNi¢e provision was received from Managed bank A¢¢ounls and Payroll Service customers throughout the year, for example.. Thank you. You have been very helpful. 11 can make such a dIffenCe having 8 kind and understanding person on the phone O" 'We have been with CIL for nearly twelve ye8rs and I have nothing but praise, and many thanks again for your help and support. 'Th8nk you so much, You have gone out ofyour way to gel this sorted, Much appTr¢i818d.° "Thank you so much. l am so very gl8d you help so muGh. Just letting you know that l appreciate the work you do on my behalf without your help I would be rattling around a Care home somewhere x you 8re appreci8led.~
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) (¢ontinued) Year Ended 31 March 2024 Service provision feedback Icontinuod} "Th8nk you so much. 18m so very glad you help $0 much. Jus( letling you know Ih8t l 8ppreciale the work you do on my b8half without your help I would be rattling around a care home somewhere x you are 8pprec18ted." 'Just wanted to say 8 big Thank You for 811 your help throughout the year, youtre been a star Q Thank You (and keep up the good workJ~ 'Thankyou foryour email and doing Ihe payroll for me. I really appreciate it. 'Th8nk you so much for sending me Ihe sample time sheet, I could giv8 you a hug right nowl" "Can i lake this opportunily lo say how very helpful and efficient you are in general. You answer my queries when i have them andyou do a fantastic job alproviding me with salary calculations and paymenl bre8kdown gvery month. Yourturn around is so quick and that is very helpful lo me when i am trying lo gel th8 payments mad6 to CIL for the salary before i gel distracted by life. "I hav8 Iov8d your 8xcell8nt sernlce, which h8s baen a revelalion to me. and I sh811 be recommending this to lriends." yhanks for your continuous support and care" 'W6 wanl to $8y a big thank you foryourhelp, caring and und8rsl8nding, w8 are so grateful foryour support- .1 would really like lo lake the opportunily lo say 8 big thank you for looking after usl We have been with you for the last 16 years (I think ) Thank you for all of the support and help throughout 61" Tralnlng 'How lo manage your PA.. Tips and good practice, hybrid peer support training sessions were provided from September 2023 to March 2024, funded by the Skills for Care grant $¢heme for Disabled People's User-led Organisalions. Positive feedback was received from participants, for example: 'a valuabl8 experience lo share good pr8Ctice" "The trainer led Ihe course perfectly, he was informaliv&, interesting and inspir8tion81~ "Plenty of information" "Lot of claril "It has been extremely helpfur, Partnership Worklng Leeds CIL staff continued lo work with partners lo the benefit of customers and the wider Community and supporting programs for annual events inciuding the International Day of Disabled People. Flnanclal Revlew The allached financial statements show the results for the year. The strategic approach of ongoing very careful monitoring and control of costs was mairnlained during 2023-24. The Trustees can report a deficit before the movement on the LGPS pension scheme.
Leeds Centre for Integrated Living Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directors, Report) {contlnu8dl Year Ended 31 March 2024 Flnanclal Review (continued) Leeds CIL'S largest income source has been a contract with Leeds City Counoil ILCCI. LCC pul in place contract extension for Leeds CIL lo continue delivering the Leeds CIL Managed Bank Account and Payroll Services up lo the end of March 2025, while the Council continued to draw up plans for a procurement process for future Managed Bank Account and Payroll Services. Other funding included service-user fee$ from customers receiving individual Personal Health Budgets funding from the NHS and from donations. LCC'S decision to provide Personal Assistant recruilmenl support from within the Gouncil area social worker teams instead of being provided as il had been successfully since 2011 by a user-led organisation. resulted in a significant loss of income for Leeds CIL during the previous financial year. Managing Ihis process incurred significant unfunded additional costs including management time and obtaining employment and other legal advice. This resulted in delrimenlal consequences into the 2023-24 financial year. As well as additional financial cost, plans lo develop new support for beneficiaries and new income streams had lo be pul on hold. A150, the uncertainly as lo the nature. value and release timeline of the expected LCC futur8 Payroll and Managed Bank Accounts support contract caused an increase in staff turnover and difficulties recruiting replacement staff. The Trustees and senior mana9emenl 18am put in place cost reduction measures where possible whilst avoiding a resulting drop in service quallly. The long-awailed new LCC contract procurement process look place during the summer of 2024. On reviewing the contract documents il became clear that as a $m811- medium local charity Leeds CIL was unlikely lo be able to compete with private sector financial businesses in terms of systems and price. Leeds CIL submilled a bid for the contract and was informed al the end of October 2024 that this was unsuccessful. The Trustees therefore note that Leeds CIL in ils current form would not be a going concern from April 2025 but believ8 that there is still a need for a CIL in Leeds. Plans for Futuro Poriods Al the lime of finalising this report in eady November 2024 (delayed so that outcome of the new contract bid could be included) the Trustees and managerrtenl team were working on next actions regarding that outcome. This builds on work already in progress. During the lalter half of 2024 Leeds CIL has been assisted by local business and charity advisers lo develop a strategy for diversifying service and support provision that can be developed around a local authority service provision conlra¢t, or separately frorn one if Leeds CIL no longer has such a contract. This work is informed by a Customer survey on unmel nged and an Away Day in June 2024 during which the staff team, Trustee and customer representatives reviewed Leeds CIL'S purpose and identified potential partners, whilst carrying out action planning on meeting specific areas of independent living unmet need. Leeds CIL intends lo fund these Charitable activities through a combination of grant funding, fundraising income and donations, hol desk and meeting room hire, and other sources of income through service provlslon. It is clear that to remain a viable going concern Leeds CIL will need lo downsize and restructure. It is the Trustees, understanding that over half of the current 17 employees have the right to transfer lo the business that has been awarded the LCC contract. The Trustees believe Ihal Leeds CIL can be a going concern as a smaller organisalion by meeting unmel need in several areas of independent living support and is working with local business and charity advlsers to produce a business and finance plan for becoming a restructured charity from April 2025. The Iru51ees' annual report and the strategic report were approved on 13 December 2024 and slgned alf of the board of trustees by.. Mr R D Moriarty Trustee
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 2024 I report lo the Iruslees on my examination of the financial statements of Leeds Centre for Integrated Living {'Ihe company'l for the year ended 31 March 2024. Responsibilitlos and Basls of Report As the trustees ol the company land also ils directors for the purposes of company lawl you are responsible for the preparation of the financial slalements in accordance with the rèquirements of the Companies Act 20061'lhe 2006 Act'l. 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 I'lhe 2011 Acl'l. In oarrying out my examination I have followed the Oireclions given by the Charity Commission under section 14515llb) of the 2011 A¢1. Indepondent Examlner's Statement Since the charity's gross income exceeded £2SO,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Inslilule of Chartered A¢¢ounlanls in England and Wales IICAEWI, which is one of the listed bodies. I have completed my examination. I confirm Ihat no matters have come lo my allenlion in connection with the examination giving me cause lo believe.. accounting r8cord$ were not kept in respect of the ¢harlty as required by section 386 of the 2006 Act., or the financial ststemenls do not accord with those records.. or the financial slalemenls do not comply with the accounting requirements of se¢tion 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not matter considered as part of an inéependenl examination., or 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 lo charities preparing their accounts in accordance with the Financial Reporung Standard applicable in the UK and Republic of Ireland IFRS 1021.
Leeds Centre for Integrated Living Company Limited by Guarantee Independent Examiner's Report to the Trustees of Leeds Centre for Integrated Living (conlinuedj Year Ended 31 March 2024 Material uncertainty related to going concern I draw attention to note 22 in the financial statements, which states that following the year end, the company suffered a loss of income as a significant source of funding for charitable activities was withdrawn. Note 22 explains that the charity has plans to operate on a smaller reslructured basis, but that these plans are currently unconfirmed, and that this indicates that a material uncertainty exists that may cast significant doubt on the company's ability to continue as a going concern. My opinion is not modified in respect of this matter. 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. Steven Williams FCA Independent Examiner Armstrong Watson LLP Third Floor 10 South Parade Leeds LS15QS IIK Deoa_ L£* 10-
Leeds Centre for Integrated Living Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year Ended 31 March 2024 2024 Restricted funds 2023 Unrestricted funds Total funds Total funds Not• Income and endowments Donations and legacies Charitable activities Investment income 419 609,755 10,204 419 636,323 10,204 434 760,322 2.673 26.568 Total Income 620,378 26,568 646,946 763,429 Expendlture Expendilure on charitable activities Total expendituro 8,9,10 697.169 22.547 719,716 719,716 896,193 697.169 22.547 896,193 Net Income I (expenditure) 176,7911 4,021 172,770) 1132,764) Other r•cognSsed galns and losses Effect on asset ceiling non recognition of asset 194.0001 {94.000) 173.0001 Actuarial gainsl{losses) on defined benefil pension schemes Not movement Sn funds 167,000 167.000 1,340.000 1,134.236 13,791 } 4,021 230 R8¢on¢lliatSon of funds Total funds brought forward Totsl lund$ carrlod fonvard 172,755 3,627 176,382 1957,854} 176,382 168,964 7,648 176,612 The statement of financial activities includes all gains and losses recognised in the year. All income and expendilure derive from ¢onlinuing aclivilies. The notes on pages 1 S to 27 form part of these financial statements. 11
Leeds Centre for Integrated Living Company Limited by Guarantee Statement of Financial Position Year Ended 31 March 2024 2024 2023 Note Flxed Assets Tangible fixed assets 16 34,862 33.494 Current Assets Debtors Cash al bank and in hand 17 34,707 980,458 38,339 987,521 1,015,165 1,025,860 Creditors: amounts falling dug within one year Net Current Assets 18 873,415 882,972 141.750 142.888 Total Assets Less Current LSabllitSes 176.612 176.382 Net Assets Excluding Defined Benefit Pension Plan Liability 176,612 176,382 Defined benefit pension plan liability Net Assets Including Defined Beneflt Pension Plan Llability 19 176,612 176,382 Funds of the Charlty Restricted funds Unreslricled funds.. Defined benefit pension reseNe Other unreslricled income funds 7,648 3,627 168,964 172,755 Totsl unre$tri¢ted tunds 168,964 176,612 172,755 Total ¢harlty funds 20 176,382 For the year ending 31 March 2024 thè charity was entitled to exemptlon from audit under section 477 of the Companies Act 2006 relating lo small compani8S. Directors, responsibili118S'. The members have not required the company to obtain an audit of ils financlal statements for the year in question in accordance with section 476., The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financi81 slatemenls. The statement of financial position continues on the following page. The notes on pages 15 to 27 form part of th8s8 flnanclal statement5. 12-
Leeds Centre for Integrated Living Company Limited by Guarantee Statement of Financial Position (continued) Year Ended 31 March 2024 These financial slalemenls have been prepared in accordance with the provisions applicable to companies subject lo the small companies, reglme. These financial statements were approved by the board of Iruslees and authorised for issue on 13 December 2024 8nd 8r8 signed on behalf of the board by.. (PbL Mr R D Moriarty Trustee Tha notes on pages 15 to 27 form part of thèse Ilnanclal statements. 13-
Leeds Centre for Integrated Living Company Limited by Guarantee Statement of Cash Flows Year Ended 31 March 2024 2024 2023 Cash Flows from Operatlng Activities Net income Ilexpendilurel (72,770} 1132,7641 Adjustments for.. Depreciation of tangible fixed assets Other interest receivable and similar income Interest payable and similar charges Defined benefit pension plan employer contributions Accrued {incomellexpenses Pension fund costs 10,840 110.204) 300 74,000 11,780} 11,000) 10.733 {2,6731 275 93.000 1,230 23,000 Changes in.. Trade and other deblors Trade and other creditors 3.631 17,776) 14,759 33,596 282.405 Cash (used in) Igenerated by operations 308,802 Interest paid Interest recèived 1300) 10.204 12751 2,673 Net cash (used inll generated by operating activili6s 5,145 311,200 Cash Flows from Investlng Actlvltles Purchase of tangible assets Net cash used in Investing activities 112,208} 112.208) 18,8651 {8,8651 Net Increase in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year 17,063} 987,521 302,335 685.186 980,458 987.521 Th¥ n¢t•$ on pages 1 S to 27 form part of thèse financial statements. 14-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements Year Ended 31 March 2024 General Information The principal aclivity of the charity during the year was lo promote social inclusion for the public benefit among disabled and older people who are or may be socially excluded due lo disability or age. More information is included in th8 Trustees. report on pages 1 to 9. The charity is a public benefit entity and a private company limited by guarantee which is incorporated and registered in England Ino. 075349891 and Registered Charity no. 1147077. The address of the registered office is.. Cartelli House 2 Arthur Street Slanningley Leeds LS28 6JY Statement of Compllance These financial slalemenls have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Slalement of Recommended Practice appllcable lo charities preparing their accounts accordan¢e with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} (Charities SORP IFRS 102)) and Ihe Companies Act 2006. Accountlng Pollcles Ba$1$ of Preparatlon The financial slalemenls have been prepared under the historical cost convention. Judgements and Key Sources of Estlmatlon Uncertainty The preparation of the financial statements requires management to make judgements, estimates and assumptions that affeel the amounts reported for assets and liabilities as al the balance sheet dale and the amounts reported for revenues and expenses during the year. However, the nature of eslimalion means that actual outcomes could differ from those estimates. Details of these judgements are sel out in the accounting pollcies. 15-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements (continuèd) Year Ended 31 March 2024 A¢counllng Pollcles (cofttlnued) Fund Accounting Funds held by the charity are either.. Unreslricled general funds - these are funds which can be used in accordance with the charitab16 objects al the discretion of the Trustees. Restricted funds - these are funds that can only be used for partictjlar reslricled purposes within the objects of the charity. Reslriclions arise when specified by the donor or when funds are raised for particular reslricled purposes. Incomlng Resources All incoming resources are included in the statement of financial aclivllies when enlillemenl has passed to the charity,. il is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of in¢ome: income from donations or grants is recognised when there is evidenc6 of entltlement to the gift, receipt is probable and ils amount can be measured reliably. legacy income is recognised when receipt is probable and enlitlemenl is established. income from donated goods is measured al the fair value of the goods unless this is impractical lo measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can b8 reliably rneasud. No amounts are included for the contribution of general volunteers. in¢ome from contracts for the supply of services is reoognised with the delivery of the conlracte¢J service. This is classified as unrestricted funds unless there is a conlraclual requirement for il lo bo spent on a particular purpose and returned if unspent, in which case il may be regarded as reslricled. R•sourco$ Expended All resources expended are included in the Slalemenl of Financigl Activities on an accruals basis. Costs of activities in furtherance of the charity's objectives comprise all costs in respect of and directly allributable lo providing an independent Ilvlng support selvice. Governanc8 costs represent the expenses in tonneclion with the adminislralion of the charity and compliance with conslilulional and statutory requIrnents. Certain expgndilure is directly attributable to specific activities and has been included in these categories. Certain other costs, which are atlribulable lo more than one activity, are apportioned across categories on the basis of an estimate of the proportion of lime spent by staff on those aclivilies. 16-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements icontlnu•d) Year Ended 31 March 2024 Accounting Policies (¢onllnuedJ Operating Leases Lease payments are recognised as an expense over the lease term on a slraight-line basis. The aggregate benefit of lease incentives is recognised as a reduction lo expense over the lease term. on a slraighl-line basis. Tanglble Assets All fixed assets are initially recorded at cost. Depreclatlon Depreciation is calculated so as to write off the cost or v8lL*alion of an assel, less its residual value, over the useful e¢onomic life of that asset as follows.. Leasehold improvèments Office equipment Service user equipment Over the life of the lease 250/0 slraighl line 25°A straight line Impalrment ot Flxed Assets A review for indi¢alor$ of impairment is carried out at each reporting date, with the recoverable amount being eslimaled where such indicators exist. Wherg the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prlor impaimienls are also reviewed for possible reversal al each reporting date. For the purposes of impairment tèsting, when It Is not possible to estimate the recoverable amount of an individual 8ssel. an eslimale is made of the recoverable amount of the cash-geneialing unil lo which the asset belongs. The cash-generaling unil is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Debtors Short term debtors are measured al transaction price. less any impairment. Loans receivable are measured initially al fair value, net of transaction costs, and are measured subsequently al amortised COSt using the effective interest method, less 8ny impairment. Credltors 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 al amortised Cost using the effective interest method. 17-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Flnancial Statements (Gontinttsd) Year Ended 31 March 2024 Accounting Policles {conVnuedJ Financial Instruments A financial asset or a financial liability is recognised only when the enlily becomes a party lo 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 includlng any related transaction costs, unless the arrangement conslilules a financing transaction, where it is recognised al the present value of the future payments dlscounled at a market rate of interest for slmilar debt inslrumenl. Defined Benefit Plans The company recognises a defined nel benefit pension as5el or liability in the ststement of linancial position as the nel tol81 of the present value of ils 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 rale determined by reference lo market yields at the reporting dale on high quality corporate bonds. Defined benefit obligations and the related expenses are measured using the projected unil credit method. Plan surpluses are recognised as a defined benefit asset only to the exlenl that the surplus is recoverable either through reduced contributions in the future or through refunds from the plan. Changes in the nel defined benefit asset or liability arising from employee Seice are reoognSsed in income or expenditure as a current service cost where il relates lo services in the current period and as a past service cost where il relates lo services in prior periods. Costs relating to plan introductions, benefit changes, curtailments and selllemenls are recognised in income or expenditure in the period in which they occur. Nel intere51 is determined by multiplying the net define(i benefit liability by the discount rate, both as determined al the start of the reporting period. taking account of any changes in the nel defined benefit liability during the period as a result of contribution and benefit payments. Nel interest is recognised in income or expenditure. Llmlted by Guarantee The company is limited by guarantee, having no shar8 capital. Members liability in the event of winding up of the company is limited lo £1 each. Donatlons and L•ga¢l&$ Total Unrestricted Funds Funds 2024 Unrestricted Funds Total Funds 2023 Donatlons Donations 419 419 434 434 18-
Leeds Centre for Integrated Living Company Limlted by Guarantee Notes to the Financial Statements {¢ontlnu8d) Year Ended 31 March 2024 Charitable Activities Unrestricted Funds Reslricled Total Funds Funds 2024 Payments from governments or public authorities In the normal course of trading Performance•relaled grants Service user fees 533,500 533,500 26,568 76,255 26.568 76,255 609,755 26,568 636,323 Unrestricted Funds Restricted Total Funds Funds 2023 Payments from governments or public authorities in the normal course of trading Performance-relaled grants Service user lees 649,093 649,093 14,783 96,446 14,783 96,446 745,539 14,783 760,322 Invostment Incorne Total Funds Unrestricted Total Funds 2024 Funds 2023 Unrestricted Funds Bank interest receivable 10.204 10,204 2,673 2,673 Expendlture on Charltable Actlvltles by Fund Type Unreslricled Funds Reslricled Total Funds Funds 2024 Independent Living Support service Support costs 323.468 373,701 1.250 21.297 324,718 394,998 719,716 697,169 22.547 Unrestricted Funds Restricted Total Funds Funds 2023 Independent Living Support serwice Support ¢osls 431,410 451,197 431,410 464,783 13.586 882,607 13,586 896.193 19-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements (¢ontlnu¢d) Year Ended 31 March 2024 Expenditure on Charitable Activities by Activity Type Activities undertaken directly Support Total funds costs 2024 Total fvnd 2023 Independent Living Support service Governance costs 324.718 385,200 9,798 709,918 9,798 851,208 44,985 324.718 394,998 719,716 896,193 10. Analysls of Support Costs Independent Living Support service Total 2024 Total 2023 Staff costs Premises Communications and IT Governance costs Training Printing, slalionery and mark8ling Access lo Work costs Legal and professional f88S Depreciation Other office costs 211,214 72,608 43,946 9,798 2,402 18,742 21,297 2,953 211,214 72,608 43,946 9,798 2,402 18,742 21,297 2,953 251.888 69,859 51,942 44,985 518 16,389 13.586 3,107 ]ii 10.840 1,198 10.840 1,198 10,733 1,776 394,998 394.998 464,783 11. Taxation The company is a regisl8r6d charity and has obtained confirmation from HMRC that il is charitable company and meots the exemption from corporation lax under Schedule 6 of th8 Finance Act 2010. All income and expenditure is applied for charitable purposes and hence the result for the year is treated as being exempl from corporation lax. 12. Net Expondlturo Net expendilure is slated after chargingl{creditingl'. 2024 2023 Depreciation of tsngible fixed assets 10.840 10,733 -20-
Leeds Centre for Integrated Living Company Llmited by Guarantee Notes to the Financial Statements {continuedJ Year Ended 31 March 2024 13. Independent Examlnatlon Fees 2024 2023 Fees payable to the independent examiner for.. Independent examination of the financial statements 8.700 8,700 14. Staff Costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries Social security c051s Employer contributions lo pension plans 368,630 26.378 74,000 435.609 33,645 176.833 469,008 646.087 The average head count of employees during the year was 1612023.. 221. The average number of full-time equivalent employees during the year is analysed as follows.. 2024 2023 No. Number of direct payroll staff Number of adminislralive staff Number of management staff 12 16 22 No employee received employee benefits of more than £60,000 during the y&ar {2023.' none}. Key Management Personnel Key management personnel of the charity comprise the trustees. the Chief Executive Officer. Ihe Office Manager. the Payroll and Managed Bank Account Services Manager and the Team leader payroll services. The total remuneration for the key management personnel during the year was £148,74212023 - £177,949). 15. Trustee Remuneratlon and Expenses Travel expenses of £nil12023 - £nill were paid on behalf of all the Trustees, when they allend meetings. No other remuneration is pald to Trustees. 21
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements (contlnu•dJ Year Ended 31 March 2024 16. Tanglble Flxed Assets Leasehold Fixtures and improvements fittings Equipment Total Cost At 1 April 2023 Additions 42,114 1,971 56.715 12.208 100,800 12,208 At 31 March 2024 42,114 1,971 68,923 113,008 Depreciation Al 1 April 2023 Charge for the year At 31 March 2024 16,636 4.211 1.971 48.699 6,629 67.306 10.840 20,847 1,971 55,328 78,146 Carrying amount At 31 March 2024 21,267 13,595 34,862 Al 31 March 2023 25.478 8,016 33,494 17. Dobtors 2024 2023 Trade debtors Prepayments and accrued income 16.732 17,975 8,504 29.835 34,707 38,339 Included within trade debtors is a balance of £9,629 {2023- £3,929) which relates lo amounts due from customers to cover payroll services. 18. CredStors: amounts falllng due wlthln one year 2024 2023 Trade creditors Accruals and deferred income Social security and other taxes Pension fund Other creditors 360,749 15,950 26,000 1,647 469,069 426,730 17.730 26,002 7.553 404.957 873,415 882.972 Included within trade creditors is a balance of £346,22012023 - £407,046) which relates to funds paid in advance by customer5 to cover payroll services. .22-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements (continu•dJ Year Ended 31 March 2024 19, Penslons and Other Post Retlrement Benefits Defined benefit plans The company's pension scheme is part of the West Yorkshire Pension Fund administered by the City of Bradford Melropolilan Council. Benefits are based on final pensionable pay and contributions are Charged to the income and expenditure account so as lo spread the costs of the pension over the employees, working lives with the company. The contributions are determined by a qualified actuary lon the basis of Iriennlal valuations using the projected Ltnil melhodl- The expected employer contributions lor next year are al a rale of 0%. The most recent valuation was carried out for the defined benefit scheme at 31 March 2022 by AON Solutions UK Limited using the Projected unil method and revised contribution rates have been effective from 1 April 2023. The statement of financial position net defined benefit Ilability is determined as follows.. 2024 2023 Present v8lu8 of d8fined benefit obligations Fair value of plan assets 12,129,000) {2.056.0001 2,299,000 2,129,000 170.000 73.000 Chang8s in the present value of the deflned benefit obligations are as follows.. 2024 At 1 April 2023 Current service cost Interest expense Benefits paid Contributions by plan participants Remeasurements.. Actuarial gains and losses Selllemenls 2,056,000 74,000 96,000 (35,000} 21,000 (83,000) At 31 March 2024 2.129.000 Changes in the falr value of plan assets are as follows.. 2024 Al 1 April 2023 Interest income Benefits paid Contributions by ernployer Contributions by plan participants Remeasurements.. Actuarial gains and losses Settlements 2,129,000 100,000 (35,000) 21,000 84,000 At 31 March 2024 2.299,000 -23-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements {¢ontinu¢d) Year Ended 31 March 2024 19. Pensions and Other Post Retirement Benefits (¢ontlnuedJ The lolal costs for the year in relation to defined benefit plans are as follows.. 2024 2023 Recognised in incom& or expenditure-. Current sgrvice cost Nel interest lincomel l expense 74,000 11.0001 73,000 177,000 23.000 200.000 The fair value of the major categories of plan assets are as follows.. 2024 2023 Equity instruments Debt inslTum6nls Property Cash and cash equivalents Other 79.40 12.70 2.80 1.80 3.30 80.80 11.50 3.30 2.30 2.10 The return on plan assets are as follows.. 2024 2023 Return on asset5 of benefit plan 41,000 41.000 The principal actuarial assumptions as at the slalemenl of financial position dale were.. 2024 2023 Discount rate Expected rale of salary increase Expected rale of in¢rea$e in pensions Inflation assumption Other 4.80 3.85 2.60 2.60 2.60 4.70 3.95 2.70 2.70 2.70 -24-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Flnanclal Statements Iconllnued) Year Ended 31 March 2024 20. Analysis of Charitable Funds Unrestricted funds At1Apr 2023 Asset not Gains and At 31 Mar Income Expenditure Settlements recognised losses 2024 General funds Pension 172.755 620,378 1624.169) 173,000) 168,964 194,0001 167,000 172.755 620,378 {697,169) 194,0001 167,000 168,964 A11 Apr 2022 Asset not Gains and At 31 Mar Income Expendilvre Seltlemenls recognised losses 2023 General funds 190.716 748.646 1766,607) 1116,000) 467,000 (73,000) 172,755 Pension {1,151,0001 873,000 {960,2841 748,646 1882.607} 467,000 173,000) 873,000 172.755 Restrlcted fund8 At1Apr 2023 Asset not Gains and At 31 Mar Income Expenditure Settlements r8cognised losses 2024 Access lo work TDS 1,544 2,083 20,568 6,000 121.297) 11.250) 815 6,833 3,627 26,568 122.547) 7,648 A11Apr 2022 Asset not recognised Gains and At 31 Mar losses 2023 Income Expenditure Settlements Access lo work TDS 347 14,783 113,586) 1,544 2,083 2,083 2,430 14,783 113,586) 3.627 Access to Work Specific funds are received on an annual basis lo 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. .25-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements (contlnu•dJ Year Ended 31 March 2024 21. Analysis of Net Assets Between Funds Unreslricled Funds Reslric18d Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Defined benefit pension Net assets 34,862 1,007,517 {873,41 $1 34,862 1,015,165 (873.415} 7,648 168.964 7,648 176,612 Unrestricted Funds Reslricled Total Funds Funds 2023 Tangible fixed a$$ets Current assets Creditors less than 1 year Defined benefit pension Net assets 33,494 1,022,233 (882,9721 33,494 1,025,860 1882,972) 3,627 172.755 3,627 176.382 .26-
Leeds Centre for Integrated Living Company Limited by Guarantee Notes to the Financial Statements (¢onllnued) Year Ended 31 March 2024 22. Going Concern The Iruslees have prepared the financial slalemenlg on a going concern basis. As sel out in the Financial Review and Plans For Future Periods sections on pages 7 and 8 respectively, following the year end Leeds City Council undertook a procurement exercise in respect of the contract lo provide PA payroll services, and awarded the contract from 1 April 2025 to another organisalion. This will result In a significant loss of income going forward. The charity had reserves of £176,612 al 31 March 2024 and the Trustees believe that Leeds CIL can be a going concem as a smaller organis8tion by meeting unmet need in several areas of independent living support and is working with local business and charity advisers lo produ¢e a business and finance plan for becoming a reslruclured charity from April 2025. However. at the lime of this report, the charity's plans lo operate as a r8struclured charity are unconfirmed. Accordingly the Trustees believe that the absence of a confirmed plan to carry out charitable a¢tivilies, and associated funding. represents a material uncertainty in relation to going concern. 23. Analysls of Changos In Net Debt At Al 1 Apr 2023 Cash flows 31 Mar 2024 Cash at bank and in hand 987,521 17.063) 980,458 24. Operatlng Lease Commltments The total future minimum lease payments under non-cancellable operats'ng leases are as follows.. 2024 2023 Due within one year Later than 1 year and not later than 5 years Later than 5 years 41,700 166,800 10,425 41,700 10.425 218,925 52,125 25. Relatod 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 Irealmenl. The services that are provided are always based on the needs of the client and are bespoke lo that individual. -27-