2021-12-04-accounts

a	mes ofthe charity tru	stees who manage t	he charity
	Trustee name	Office (Ifany)	Dates acted Ifnot for whole year	Name ofperson (or body) entitled to appoint trustee an	(If
1	Mary Nelson	Chair	25/10/2013 to present date	Board ofTrustees
	Akinbombola	Deputy Chair	01/04/2019 to present	Board ofTrustees
	Akinmade		date
	Ojinika Emenike	Treasurer	01/03/2014 to present	Board ofTrustees
			date
	Zainabu Mukwanga	Secretary	01/09/2018 to present
			date

Description ofthe charity's	Description ofthe charity's	Description ofthe charity's	trusts	trusts
	Type	of governing document		Charitable Incorporated Organization
	How the charity is constituted			CIO
	Trustee selection methods
				Appointed by the Charity's Trustees
~	policies	and procedures		Apart from the first charity trustees, every trustee must be appointed [for a
	adopted	for the induction	and	term of[three] years] by a resolution passed ata properly convened meeting
	training	oftrustees;		of the charity trustees. In selecting individuals for appointment as charity
~	the charity's organisational structure and any wider network with which the charity works;			trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration ofthe CIO. [(3) Nominated Trustee[s] (a) [GESIPR] ("the appointing body") may appoint [12]charity trustees. (b) Any appointment must be made at a meeting heid according to the ordinary practice ofthe appointing body.
~	relationship with any related parties;			(c) Each appointment must be for a term of [three] years.
~	trustees' consideration of major risks and the system and procedures to manage them.			(d) The appointment will be effective from the later of:(I)the date ofthe vacancy; and (II)the date on which the charity trustees or their secretary or clerk are informed ofthe appointment.
				(e) The person appointed need not be a member ofthe appointing body.
				(f) A trustee appointed by the appointing body has the same duty under
				clause 9(1)as the other charity trustees to act in the way he orshe decides
				in good faith would be most likely to further the purposes ofthe CIO.
				The Charity's organizational structure was structured as follows: Chair,
				Treasurer, Secretary. All other members including Trustees worked in the
				capacity as volunteers. The charity has established relationship with the
				Local Authority in Leeds and other line agencies and organizations that
				contribute to the delivery of the charity's objectives such as FareShare
				Charit, The Leeds Communit -Led Housin Association and HAMARA.
				The prevention or relief of poverty in the United Kingdom and Africa by
				providing items and services to individuals in need and/or charities, or
				other organisations working to prevent or relieve poverty.
Summary ofthe objects ofthe charity set out In its governing document				The prevention or relief of poverty [orfinancial hardship] in UK and Africa by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
				To prevent or relieve poverty through undertaking and supporting research
				into factors that contributes to poverty and the most appropriate ways to miti ate these.

Note 2		Accounting pollclss	Accounting pollclss
2.2 INCOME
Recognltlon		ofIncome	These are Included In the Statement of Financial Activities (SoFA) when:
			~ the chadty becomes entitled to the resources;
			it Is more likely than not that the trustees will receive the resources; and
			~ the monetary value csn be measured with sufficien reliability.
			There has been no offsetting ofassets snd liabilities, or income snd expenses, unless	required		or
Offsetting			permitted by ths FRS 102SORP or FRS 102.
			Grants and donations are only Included In the SoFA when the general income recognltlon
Grants and		donations	criteria are mst (5.10to 5.12FRS102SORP).
			In the case of performance related grants, Income must only be recognised to ths extent		that
			the charity has provided the specified goods or services es entitlement to the grant only
			occurs when ths performance related conditions are met (5.16FRS 102SORP).
Government		grants	The charity has received government grants In the reporting period
			GIR Aid receivable is included in income when there Iss valid declaration from the donor.
Tax reclaims		on	Any Gift Aid amount recovered on e donation Is part ofthat gift and Is treated as an addition
donations	and gifts		to the same fund as the initial donation unless the donor or ths terms ofthe appeal have
			spsctitsd otherwise.
Contractual		Income and	This Is only included in the SoFA once the charity has provided the related goods or services
performance		related	or met the performance related conditions.
grants
Donated	goods		Donated goods are measured at fair value (the amount for which the asset could be exchanged) unlesslmpractlcalto do so,
			The cost of' any stock ofgoods donated for distribution to beneficiaries is deemed to be the
			fair value ofthose gifts at the time oftheir receipt end they ere recognised on receipt.	In	the
			reporting period In which ths stocks are distributed, they are recognised as an expense at the
			carrying amount ofthe stocks at distribution.
			Donated goods for resale ars measured at fair value on Initial recognition, which is the
			expected proceeds from sale less the expected costs ofsale, and recognised in 'Income		from
			other trading activIUes' with the corresponding stock recognised In the balance sheet.	On its
			sale the value ofstock Is charged against 'income from other trading activities' and the
			proceeds from sale are also recognised as 'Income from other trading activities'.
			Goods donated for on-going use by the charity are recognised as tangible fixed assets	and
			included in the SoFA as Incoming resources when receivable.
			Gifts ln kind for use by the charity are included in the SoFAas Income from donations	when
			receivable.
Support costs			Ths charity has incurred expenditure on support costs.
Volunteer	help		The value of any voluntary help received is not included In the accounts but ls described the trustees' annual report.		In
Income from		interest,	This Is Included in the accounts when receipt is probable and the amount receivable can		be
royalties snd		dividends	measured reliably.
Income from		membership	Membership subscriptions received In the nature ofa gifl sre recognised in Donations	and
subsorlptlons			Legacies.
			Membership subscrlptlons which gives a member the right to buy services or other benellts
			ars recognised ss Income earned from the provision ofgoods and services as income	from
			charitable activities.

Zi3 EXPENDITURE AND L	Zi3 EXPENDITURE AND L	IABILITIES	IABILITIES	IABILITIES
Liability recognltlon		Liabilities are recognised where it is mors likely than not that there is a legal or constructive
		obligation committing the charity to pay out resources and the amount of the obligation	can
		be measured with reasonable certainty.
Governance costs	and support	Support costs have been allocated between governance costs and other support. Governance costs comprise all costs Involving public accountability of the charity and its compliance with regulation and good practice.
		Support costs Include central functions and have been allocated to activity cost categories			on
		a basis consistent with the use ofresources, eg allocating properiy costs by floor areas,		or
		per capita, staff costs by the time spent and other costs by their usage.
Grants with performance conditions		Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient ofthe grant has provided the specified service or output.
Grants payable without		Where there are no conditions attaching to the grant that enables the donor charity to
performance	conditions	realistically avoid the commitment, a liability for the full funding obligation must be recognised.
Creditors		The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for liabilities		A liability is measured on recognltlon at Its historical cost and then subsequently measured the best estimate of the amount required to settle the obligation at the reporting date			at
Basic financial Instruments		The charity accounts for basic financial instruments on initial recognition as per paragraph 11.7 FRS102SORP. Subsequent measurement is as per paragraphs 11.17to 11.19, FRS102SORP.
2.4ASSETS
Tangible fixed	assets for	These are capitalised ifthey can be used for more than one year, and cost at least
use by charity
		They are valued at cost.
		The depreciation rates and methods used are disclosed In note 9.2,
Investments		Fixed asset investments In quoted shares, traded bonds and similar investments are valued
		at initially at cost and subsequently at fair value (their market value) at the year end. The
		same treatment is applied to unlisted investments unless fair value cannot be measured
		reliably in which case it is measured at cost less impairment.
		Investments held for resale or pending their sale and cash and cash equivalents with a
		maturltydate ofless than 1 year are treated as current'asset investments
Stocks and work In		Stocks held for sale as part ofnon-charitable trade are measured at ths lower or cost or	net		realisable
pl'ogl'ess		value.
		Goods orservices provided as part ofa charitable activity are measured at net reallsable		value		based
		on the service potential provided by items ofstock.
		Work in progress is valued at cost less any foreseeable loss that is likely to occur on the	contract.
Debtors		Debtors (including trade debtors and loans receivable) are measured on initial recognltlon at settlement amount after any trade discounts or amount advanced by the charity. Subsequently,				they
		are measured at the cash or other consideration expected to be received.
		The charity has has investments which it holds for resale or pending their sale and cash	and		cash
Current asset		equivalents with a maturity date less than one year. These include cash on deposit and cash
investments		equivalents with a maturity date of less than one year held for investment purposes rather		than		to
		meet short term cash commitments as they fall due.
		They are valued at fair value except where they qualify as basic financial instruments.

									Restricted
								Unrestricted	Income	Total	Prior
								funds	funds	funds	year
				Ana		sls				6
Donations and legacies:	Donations Gift Aid		snd	gifts							1 000
	Legacies
	General	grants		provided	by	government/other
	charities								76 549	76 549	48 800
	Other
							Total		76 549	76549	49800
Charttable
activities:	Charity Shop proceeds							3 959		3959
	Other
							Total	3 959		3959
Other trading
activities:
	Other
							Total
TOTAL INCOME								3 959	76 549	80 508	49 800

Note 4			Analysis of receipts	of government grants
					Description					This Year 6
Grant 1				LD Foundation Lio d						25 000
Grant 2				TRCF Be s two ridin	s					5 000
Grant 3				Leeds Micro Grant - Voiunta						1 000
Grant 4				Micro Grant Voiunta						1	000
Grant 6				B & Q Foundation The nei		hbourl				6,400
Grant 7				Leeds Ci Council						3000
Grant 8				Main Grants						9,319
Grant 9				Groundwork						3	600
Grant 10				Eastside Communi							350
Grant 11				Hi h Sherltf						2	500
Grant 12				Peo les Health Grant						10	380
Grant 13				Neer Nsi hbours						1,500
Other				DWP Resource Mana	ement					7	500
								Total		76	549
					Description					Last Year 6
Grant 1				WRAP Covid-19 Su	ius Fund		Grant			8	100
Grant 2				Social Ento rise su	ort Fund					10	000
Grant 3				Peo les Health Grant						10,380
Grant 4				Near Nsi hbours						2,000
Grant 5				The Euro ean Social Fund						12	000
Grant 6				The Home Oflice Extra ordina			Fund			5	000
Grant 7				Leeds Communi Led	Home Start-u					1,000
Others				Others							320
								Total
				This	sar				Last	ear
Please provide details ofsny unfuNIIed
conditions		and other contingencies
attaching	to grants		that have been
recognised		in Income.
				This	ear				Last	sar

										This year	This year			Last year	Last year	Last year
										f					f
Seconded staff
Use ofproperty																19500
Other
																19500
							This	esr				Last	ear
Please provide	details ofthe accounting			policy					The valuation ofdonated					goads,
for the recognltlon and valuation			ofdonated						computers		and	other	fixtures		and
goods, facilities	and services.								fittings were made using					market		value
									as at	the time ofthe			donation.
Please provide	details ofany	unfulfilled
conditions and	other contingencies attaching
to resources from donated goods			and services
not recognised	In Income.
						None			None
Please give details ofother forms			ofother
donated goods	and services not recognised				ln
the accounts, eg contribution		of unpaid
volunteers.
						None			None

Note 6		A	n	alys	is	ofexp	enditure
								This year			Last year
								Restricted			Restricted
							Unrestricted	Income	Tote I	Unrestricted	Income		Total
	Analysis						funds	funds	funds	funds	funds		funds
Ex endlture	on raisin		funds:
Incurred seeking donations
Incurred seeking legacies
Incurred seeking grants
								18,609	18609
Operating membership		schemes				and
social lotteries
Staging fundraising events
Fundraising	agents
Operating charity shops
								2 140	2 140
Operating a	trading company
undertaking	non-charitable			trading
activity
Advertising,	marketing,	direct mall				and
publicity								140	140		1 803		1 803
Start up costs incurred		In	generating
new source of future income
Database development		costs
								810	810
Other trading	activities
Rent collection, property		repairs			and
maintenance	charges
								9025	9025		2,350		2 350
Total expenditure on raising funds								30724	30724		4 153		4 153
Expenditure	on charitable			activities:
Project costs
								18,416	18,416		3,971		3971
Volunteer expenses
								5 031	5,031		4,300		4 300
Total expenditure on charitable
activities
								23447	23447		8271	.	8271
Se arete material item		of e			ense
Bank charges
								473	473
Depreciation
								8,232	8 232
Total								8705	8,705

Others
Training
		220	220	1 000		1 000
Insurance
		2 163	2 163	348
Travel and subsistence
				1 430		1430
Motor expenses
		2 837	2 837	1 144		1 144
Printing	and stationery
		1,233	1 233	210		210
Internet	end telephone
		1,199	1 199	224		224
Total other expenditure		7 651	'7651	4356,	'-.,4356
TOTAL	EXPENDITURE	70527	70 527	16780	16780

					This ear			Last ear
	Activity	or	programme	Activities undertaken directly	Grant funding of activities	Total this year	Activities undertaken directly	Grant funding of activities	Total last year
Actlvl	1				23447	23447		3971	3971
Aciivi	2
Other
Total					.23447':	'',25 47		3-971	'3 971 .

				Raisin	funds	Re	ortln	ortln	ortln	Actlvlt	2	Actlvl	3	Grand total	Basis ofallocation	Basis ofallocation
	Su	ort cost
Consultancy					18609									18,609	As determined trustees	by
Independent		examiner													As determined	by
									850						trustees
Total					18609				850					19,459
Last	year
				Raisin	funds	Re	ortln			Activl	2	Actlvl	3	Grand total	Basis ofallocation
Su	ort cost exam		les
Consultancy
independent		examiner													As determined	by
									850					850	trustees
Other
Total							'.	,	850					850

			Freehold	land	& buildings	Plant, machinery end motor vehicles	Plant, machinery end motor vehicles	Fixtures, fittings and equipment	Fixtures, fittings and equipment	Total
At the beginning		ofthe year					3 000		25 500	28 500
Additions							500		3 929	4429
Revaluations
Disposals
Transfers *
At end of the	year						3,500		29,429	32,929,
10.2 Depreciation		and Impalrments
		Basis	SLor RB	{Straight Line or		SL or RB		SL or RB	SL or RB
			Redudng		Balance)
		Rate
At beginning	ofthe year
Disposals
Depreciation							875		7,357,	8,232'
Impairment
Transfers*
At end ofthe	year
							'875	'	c7,307	6,232
10.3 Net book value
Net book value at		the
beginning ofthe year							3,000'	25,500		28,500
Net book value at the year		the end of				.: '.	2,625	.22,072		24r697

			Stock		Donated	goods
			For dlstrlbutlon	For	For	For	Work In
				resale	dlstrlbutlon	resale	progress
Charitable	actlvltles:
Opening
Added in	period
SSrpensed	In period
Closing
Other trading		actlvltles:
Opening
Added In	period			5,140
Rrpensed	In period			2,140
Closing				S,000
Total this	year			'".3000
Total previous		year
				This	year		Last year
11.2 Please specify the carrying			amount of any stocks pledged
as security	for	llabllltles

Trade debtors
Prepayments	and accrued Income
Other debtors

		Type ofexpenses	Type ofexpenses	Type ofexpenses	reimbursed			This year	Last year
Travel
Subsistence
Accommodation
Other (please	specify):
							TOTAL
Please provide	the number		oftrustees	reimbursed		for expenses	or who
had expenses	paid by	the charity