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 dIffe￿nCe 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 rneasu￿d. 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 requI￿rnents.
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 Se￿ice 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-