2022-12-04-accounts

		s g			~ s
Descrtptton		ofthe charity's		trusts
					Charitable incorporated Organization
	How the charity is constituted				ClO
	Trustee selection methods				A . lsd b th Chart/
~	policies snd procedures adopted for the induction training oftrustees,			and	Apart from ths first charity trustees, every trustee must be appointed (for a tenn of[three] years] byaresotutton passed etapropert convenadmesting ofthe charity trustees. ln selecting individuals for appointment ss charity trustees, ths charity trustees must have regard tothe skills, knowledge and
~	the charity's organisational structure and any wider network with which the charity works;				exp'erisnce rieedsd forthe effective administration ofthe CiO. ((3) Nominated Trustee(s] (a) (GESIPR]~appotr4ng bodQ may appoint (14charity trustees, (b)Any appointment must be made at a meeting held according toths ordinary practice ofthe appointing body,
	relatibnship with any related parties;				(c) Each appointment must bs fora term of (three] years.
e	trustees'	consideration	of		(d) Ths appointment wig be e'ffective from.the later ot'. (i)the date ofthe
	major risks and the system				vacancy; and (tt)the data on which the charity trustees or their secretary
	and pmoedures tomanage				or clerk are informed ofthe appointment.
	thorn.
					(s}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)asOs other charity trustees toact in the way he orshe decides
					ingood faith would be most likely to further ths purposes ofthe CiO,
					Tha Charity's organizational structure was structured as follows". Chair,
					Treasurer, Secretary. Ail other members including Trustees worked in the
					capacity as volunteers. The chadty has estabtished relationship with the
					Local Authority in Leeds snd other line agencies and organizations that
					contttbute to the delivery of the charity's ob]sctives such as FareShare
					Chari, The Leeds Lesrnin Psdnershi s, ,and HAMARA.
					The preventiotl or relief of poverty in the United Kingdom by providi~g
					items and serviced to individuals ih need andlor charities, or Other
					organisations working to prevent or relieve poverty.
Summary ofthe objects chartty sst out in its governing document			ofthe		The prevention or relief ofpoverty for financial hardship] in UK and Africa by providing orassisting in the provision ofeducafton, training, heaithcare projects edd all the necessary Support designed toenable individuals to generate asustainable income and bs self-su5ctent,
					To prevent or relieve poverty through undertaking and supporting research
					into factors that contributes to poverty and the most appropriate ways to
					mit' ate these.

		Orskeroots	Orskeroots	Enterprise for Sccisi	Inclusion	and	Charity No
		Pcver\y	Relief
				Amus&	accounts	for the	iod
		Pedo
		alertdate:		65it2I2021	To		Period end date	04/12f2622
Rectsnmended catsgertea by acthdty					fteegcted incomefunda		gndounnen tfunda	Total funds	Prior year funds
					5		8	8	8
Incoming resources plots
3)				F01					F05
income and endearments
from:
Oonstions snd legacies					'I'l1 256
Chatgable sc5vltlek
Qthsr trading acdvi5es									3,959
love stmsnls
Separate material Item of
Income
Total					'l71,263
Resources expended
(Not» 6)
Eapanditum on".
Raising funds
Chsritatlle activities					65;276
Separate material Item of
expense						3,625			8,705
Qther								1991't	9,201
Tosrl								196,098	72,677
Net lncotrrelteaimndltufe}	before
investment gainsf(losses)								8,659
Nst gainsl(losses} on
lnvescnants
Net Income/(axpendthlre}
Bdraardinary Items
Transfers between funds
Other recognised galnsl{l'oases);
Gains and tckass on rsvaluadon		ef
5xed assets for the charity'a	cwn use
Other gainsl(asses)
Net movement ln lbnds									8,431
Reconcllladon offonda:
Total funds tents)ht fonvard				32461				~61 156	52,725
Total fumfs canfe'd, forlverci								52,497

	Raatricted
	income	Endowment	'fetal this	Vomffs	t
	funds	funds	year	year
	6	6	6	9
F01				F05
				34,697
30,000				3,000
30000	1,93'1
1,100
25.900	1,931			35,459
50,565	1,9 1
	19130
	19170		497	6'i	156
				Date of
Signature		Print	Nsms	sppiovsf
				ddimrnfyyyy

Please provide. adescrtpgoh of	Please provide. adescrtpgoh of
the nature	ofeach change in	Not sppgcehie
accounting	policg

Reconcigstion offunds per previ	ous GAAP to fu	nds detehni
	Start of	End of
	period	period
Fund balances as previously
stated
Adjuatnrentsr

			End of
			period
			2
Net incornsi(expenditure}	ss previously	stated
Ad/ustrnentsr
Previous period net tncornegexpsnditure)		as
restated

Nots g		Accounting pellcfss	Accounting pellcfss
S.R'INCOIIIE
Recognitlon		ofincome	These am Induded in the Statement cfFinancial Activities {SOFA)when:
			~ ths charity becomes enggsd to the resources, '
			Itis mors Ilkety than nst that ths trustees Will receive the rsaoumss; and
			~ ths mcnstsfy vaiu» can bs measured iith suiflckmt reliability.
			There haa bssn ncoffsetting ofasseta and ll'abilities, orincome and expenses, unless	required or
Offsetting			permitted by the FRSfgg SORP Or FRS'102. '
Grants and	donattona		Gran(sand donations are only inrduded in the SoFAwhen the genera! income recognition c terat ammm {S.f6IoS.I2FF{S{62SORP).
			In the casa ofperformance related grants, Income muSt only bs recognised toths extent		that
			the chadty has provided the epeciftsd goods or services as engtlament toths grant only
			ocrxrra when the performance related condigions are met {6.16FRs Igs sQRp).
Government		grants	Ths charity haa received government grants In ths rebutting period
			Gifl Aid receivable Is included In income When there is a valid declaration from the donor.
Tax reclaims		on	Any&tft Aid amount recovered cn 8 donation ia part ofblat gift and is treated aa sn addition
dcwatlona	and gifts		tottie earns fund 88the initial donation unless the donor orthe terms ofthe appeal have apecIed oiherwiaa.
Contractual psrformanos gmllts		inceme and related	This is only Indudsd in the SOFAonce the charily haa provided ths wasted goods or service» or met Ihepe~ related conditions.
Donated goods			Donated goods sre measured at fak' value {theamount forwhich the asset could be exchanged) unless. fmpracttdat todo 8O,
			The cast ofsny stock ofgoods donated foi dlatnbution to benettcfariss ia deemed tobe the
			fair value ofthose gifts atthe time oftiieir receipt and they ars recognised on reoaipb	In	the
			rsporgng period in which the stocks are distributed, they are recognised 88sn expense at the
			csnytng amount of ths stacks at dtatrtbuacn.
			donated goods forrassle am measured st fair value on initial rscognktqn, which ia the
			expected proceeds from eels Ieaa'ths expected costa ofsale, and recognised in 'income		from
			other trading ragfvtttea' wkh the corresponding stock recognised In tbe balance sheet, sais the vat{raofstock Iacharged against 'Income from other trading activlSea' and ths	On ita
			prtcesda from sale are also recognised as qncome from other trading activities'.
			Goods dorwted forongoing uae by the charity are rerxfgniaed as tangible fixed aaasia	and
			inc{urfsd.in the soFA ea incoming resources when rscsivabfe.
			Gifts in kind for uae by ths charity are included in the SoFAas income from donations	when
			receivable.
Support costs			The charky tiaa incurred expenditure on auPPort c88ta.
Yofunteev help			The value ofany voluntary help received is not included in ths accounts but isdescribed th8 buatass'"annual rsport.		In
Incerae from		ilaereat,	This ia inoluded in ths accounts When receipt ia probabfs and the amount receivable can		be
loyalties, and dividends			measured raliabiy.
Inconts from		membership	M8mb8ralaP aubacrlncona Iaceiv8d ln ths flaturs of8 QÃt afa recognised In Gonatloha	ttAd
subscrlpllona			Legacies.
			Membership subscrlptiona'which gives 8msnibsr the right to buy services or other bsnsgts
			areraocgnised 88inCCms earned from ihs pmuialbn ofgoods Snd services 88inoome	from
			charitable aeltvttiaa.

2,3KXPKIVDITIIRE AND U	2,3KXPKIVDITIIRE AND U	ASILITISS
Lhrblltty recsgnigon		Liabilities srs recognised where itISmore liksbj than not that Sere is'a legal or constructive
		obligation commitung ths charity topay out resources and Ihe amount ofthe obligation can
		be ntssstsed with reasonable certainty.
Governance costs	and support	Support costs have been allocated between governance costs snd other support. Scvsrnsnce costs comprise sil costs Irwolving public accountability ofIhe,charity and its compliance with rsgulsgon and glad practice.
		Stippcrt costs include central function» snd have been allocated to acftvtty cost categories on
		a ba'sis consistent with ths use ofresources, sg aliccsting properly costs by ffoor areas, or
		psr capita, staff costs by Ne gme spent snd offer costs by Nsir usage.
igranta with conditions	perfonnance	Where the charity gives agrant with ctmdffions for Itp Payment being s spsciffc krvet of service or output tcbe provided, such grants ars only recognised in ths SoFAonce the recipient OfNe grant hss provided the speeiTied service or output.
Grants payable without performance condigons		where there are no csnditlons atlachlng toths grant that enables the donor chsdqf to realistically avoid Ne commitmsnt, a liability I'or ths full funding obligation must bs recognised.
Crsciitors		The charity hss creditors which ara measured atsettlsmsnt amounts less sny trade discounts
Plovlsions for liablllffss		A liability ismeasured on recognition at its histodcal cost and then subsequently measured the best estimate oiths amount required tcsettle the obligation «t the reporting dale	at
SasioSnanclal Inatrumanta		The charity accounts for basic gnanckti instrumenls on initial reoognltion sspsr paragraph 11,7FRStg2SCRP. Sdbssqusnt rneasurernent isas psr psragrsphs 11,17to 11.19, FRSI02SQRP.
2,4ASSSTS
Tangible fbted asset» for		These are cspitalissd ifthey can bs used for more than cne year, snd cost at.least
use by charity
		They ars valued atcost.
		The dsprscislion rates snd msNods uasd ars disclosed ln nots g:2.
		Fixed asset investmsnts in quoted shares, traded bonds and similar investments srs valued
		st Intfratly atcost snd subsequently at fair value (Noir market value) at the year end. The
		same treatment is applied to unlisted invsstmenis unless fair value cannot be measured
		reliably in which case it'is measured atcostless Impairment.
		Invsstmsnts held for resets crpending their sale snd cash and cash equivalents with a
		maturity date ofless than 1year am treated as current asset investmsnts
Stocks artd work In		Stocks held for sale as part ofnon-chsittsbkr trade are measured atthe lower orcost ornst realisable
progress		value.
		Goods or services pmvided ss part ofa charitable activity ars measured atnet realizable value		based
		cnNs vendue potential provided byitems cfstock.
		Work In progress is valued at costless any foisssesbls loss that is likely'to occur cnthe ccmrsct,
		Debtors (including trade debtors and loans rscetvable) ars mssstnsd cn Initial recogntttcn st
Ssbtors		seNemenbsmount alter any trade d(scounts or amount advanced by ths charity, Subsequently,		they
		sre measured at the cash or othe~ consideration expected to bs received.
		The charity has has invsstmsnts which it holds for resale or pending their sale and cash and cash
Currant asset		equivalents wiN a maturity date less than one year. Theae.Include cash on deposit and cash
Inuegtmenta		equivaienls with s matudty dais oflees than cns year hald fcr investment purposes rather than		to
		meet short tenn cash commitmsnts as ihsy fall dus.
		They ere vaiued st fair value except where they qualify as basic financial instruments.

kola 6	Analyst»	Analyst»	Analyst»	ofexpenditure
					This year
					its»Voted			Restdctsd
				Unnmtdctad	inc'orna	Total	ttnrestrtoted	Income	'Total
Analysis				funda	funda	funds	funds	funds	funds
Sx dttum on mtsin		funrts:				8			8
incurred sssldng donations
incurred seeking legacies
Incuimd seeking grants
					11862	11,882		't8606
Opsradng rnembemhlp	schemes			and
Scot»I lottarlea
Staging funda»sing events
Fundrslstng agents
Operating ch»n1y shops
					0,46T			2,140	2,140
Operating strading company
undertaking nonictmritabis			trading
activity
Advertising, msrksyng,	tract msk snd
pubttctty					900			140
Start uP costs incurred	in	generating
new source cffuture income
Oat»babe development	costs							810
Other fr»ding Sogvtties
Rent collection, progeny		repairs		snd
mskitensnce charges					71.543	71,543
Total expenditure on raising funda
Expenditure on charitable			acdvlges".
Project costs
						8034		18,418
Volunteer expenses
StaffCosts
'Tebkl sxpsndhur» On charitable
activities
Sa rate mat»rug itsni of			ex	nae
Sank charges
					3.825				473
Qeprsd'stion									8,232

Training			3,709	220	220
irlsursnce				2,163	2,163
Travel and subsistence			922
Motor expenses		4942	4.942
rn8ng and stsrronery
Subscription		1,102	1,102
Sundry		1 100	1100
		774
internet snd telephone		1691			1,199
Total other expenditure		18361	18381	7.651	7851
Tt3TAI, EXPEN9tTtttsE	7222	'179236	'l86, 60	70527	70,527

Other information. '	Other information. '
Analysis efehpsndhurs		on charitable	activities
				This r			Last	ear
	Activity orprogrernrne		ActivWas undertaken directly	Orant funding ol sctiAtlee	Total this year	*cdvides ends rtatren directly	Orant acttvrdee		T~hat
Acbvi	1							23447	23~447
Activit	2
Other
Total				85,279

		Preehold land tk buildings	Plant, machinery	and	Fixtures, ftNngs and	Total
			maker vehicles		ettutpment
Al the beginning		ofthe yssr			22,072	24,e07
AddNons					4,1st
Rsvetueeons
Clisposais
Transfers"
Atend ofthe	year			2,625
102QsprsciaUon and impairments
		BLdi RB[8uatght t.ine or	BLor RS		S.OrRS	SkorRB
		Reducing Balance)
		Rats
At beginning	of	ths year
Disposals
Depreciation
						7)222
Impairment
Tmnsfera
At end ofthe	year
						7,222
10,3 fast book vtdue
Net book value		atthe
beginning of	ths year				,22,072	24,6ST
ftet hook value		stibs srul of
the year					10,007	gt,eee

		Donstmi g
Fcrdtatrtbcdon	FOr resale	For	yvork ln
		dlatrtbudoo	progress
Ctmtttabte sc6vtgea:
Openfllg
Added in period
Srpensadiri period
CIoeing
Other trading activities.
Opening
Added inperiod	35,088
EKwnssd in period	(8,888)
Closing
Total this year
Total precious year
	This	year	tact year
11.8 please specify the carrying amount ofany stocks pledged
as security for llsblgtles

	Analysis ofincome	Analysis ofincome
						Restricted
					ttnreetricted	income	Total	Prior
					funds	funds	funds	year
ttenattons	thwations	snrl gifts
and legaolesr	Gilt Akl
	Legacies
	General grants provided by govenr Gl4trltles		ment/other			171256	171
						171,263	'l71 263	76.549
Charitable
aogviges:	Charity Shop proceeds				16,176		18,178
				Total	18,176
Other trsdhrg
aottvtttes;
T13TAL thtCOWIK					'l6 176	171,263	187439	80668

Note 4	AnalysM ofreceipts ofgovernment grants
							This Year 5
Grant 1	001YOLITION - LEEDS
Grant 2	WIDENING PARTNERS						10,000
Grant 5	FPPEOPI.ESHEALTH PEOPLES
Grant 4	GWUK GROUNDWORK
Grant 5							1,000
Grant 5	LBFOUNDATION	LLOYDB
Grant 7	PEOPLES HEALTH
Grant 5
Grant 5							40000
Grant10	TESCO GROUNDWORK			UK
Grant 11	LEEDSCHRISTIA'N COMM				ITY
Grant 12	WCI LFEDS
CKher	DWP RESOURCE	MANAGEMENT'					52,287
						Total	171,256
			Doser lation				Last Year 5
Grant 1	LD Foundshonl-lo
Grant 2	TRCF Bet stworldln		s
Grant 5	Leeds Micro Grani	- ~Vu		tery			1000
Grant 4	Mi 8 tV I~0
Grant 5	B5Q Foundation	The	nel		hbouil
Grant 5	Leeds Clt Council						5,000
Grant 7	Main Grants
Chant 5	Groundrrork
Qrsnf 5	Eastside commun'
Grant 10	Hi h Bhsrllf
Grant 11
Grant 12	Near Nel hours
Others	DWP Resource Mans		ment
						Total

			This yeas	tact year
	Type of expenses rohnbunred
Subsistence
Accommodatton
t)ther (Posse apecgy)r
		TOTAL
Please provide tho number oftrustos» rehnbursod		for expenses or who
had sxpenees paid by	the, charity