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2022-03-31-accounts

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Charity Registration No. 1177062 Charitable Incorporated Organisation No. CE013188

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr I Kirk
Ms M Dean
Mr T Simpson (Vice Chair)
Mr C Chapman
Mr I Hargreaves (Chair)
Mr D Whewell
Key Management Personnel Dave Norman MBE (CEO)
Charity number 1177062
Charitable Incorporated Organisation CE013188
number
Principal address Leeds Children's Charity at Lineham Farm
Lineham Farm Children's Centre
Swan Lane
Eccup
LS16 8AZ
Auditor Naylor Wintersgill Limited
Carlton House
Grammar School Street
Bradford
BD1 4NS
Bankers Unity Trust Bank
PO BOX 7193
Planetary Road
Willenhall
WV1 9DG
Solicitors Wrigleys LLP
19 Cookridge Street
Leeds
LS2 3AG

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LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CONTENTS

Page
Chairman's statement 1
Trustees' report 2 - 5
Statement of trustees' responsibilities 6
Independent auditor's report 7 - 9
Statement of financial activities 10
Balance sheet 12
Statement of cash flows 14
Notes to the financial statements 16 - 30

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CHAIRMAN'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2022

Hello, and welcome to the latest annual report from our charity. Last year it was COVID that we were discussing and how the charity had continued to deliver against what were considerable odds. As I write the words to this report, our schools, our families, indeed the charity itself faces considerable challenges because of the cost-of-living crisis. However, and through this crisis, we will do all that we can to make sure that delivery continues. Delivery that is focused on the most in need young people from the city.

During the year discussed in this report delivery continued with more and more schools returning to the centre and consequently taking part in discussions with the team about becoming a partner school. The scheme is being rolled out very carefully, but this does mean that other schools, who were from outside the city, can no longer use the centre. This is necessary in order that more schools from Leeds who are based in the most disadvantaged areas can access the facility.

The charity continues to invest in the facility, buildings, and equipment, and externally where we have, thanks to Green Flag, a new and updated night line and new shelter area for our groups.

The charity’s on-going and developing relationships with local businesses is one of the key areas where the support provided is making a visible difference to the centre and the grounds. During the year, the number of CSR groups visiting the centre increased, and we were able to offer meaningful jobs for these to take part in. As a company, undertaking volunteer work at a charity can make a real difference to your team, how they relate to each other and how they perform. Please do get in touch if you would like to discuss volunteering with us.

For now, however, I would like to say thank you to my fellow trustees and to the entire staff team of the charity for all their hard work.

IAN HARGREAVES

Chair

Leeds Children’s Charity at Lineham Farm.

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LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The trustees present their annual report and financial statements for the year ended 31 March 2022.

The financial statements have been prepared in accordance with the accounting policies set out in note 2 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

The objects of the CIO are for public benefit to:

Provide facilities for recreation and other leisure time occupation for children and young people in the interest of social welfare, including by (but not limited to) providing a recreational centre at Lineham Farm, Eccup, Leeds; and provide residential respite and holiday opportunities for children and young people aged between 7 and 11 years old from challenging and/ or disadvantaged backgrounds, who live and attend school in Leeds.

The Trustees consider that these objectives, and the activities outlined in this report, provide benefit to those underprivileged children who use the CIO’s facilities by allowing them to have fun, make friends, and be a child away from dysfunctional families and responsibilities beyond their years.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance From the Director

Leeds Children’s Charity at Lineham Farm is a charity that works with and supports young people, all from backgrounds of challenge and disadvantage, aged between 7 and 11, from the city of Leeds. Whilst with us, the young peop;e take part in all manner of activities- low ropes; climbing; bouldering; orienteering; mountain biking; animal care; environmental work; night lines and bushcraft.

The young people stay overnight or take part in day visits - they are provided with freshly prepared meals. For many, Lineham Farm is a sanctuary, a place where they can reflect, feel safe and simply have some fun. The buildings of Lineham Farm are part of an area that includes woodlands, open farmland and two wetland areas; on site, the young people have access to three different bush craft areas; night lines; orienteering; pond dipping and environmental work.

As this year has rolled out, we have been lucky enough to be able to recruit some much-needed staff, one of these being (towards the end of the year) a role the charity has never had, that of Fundraising Manager. In addition, and having worked for months with agency chefs, we have been able to appoint a full-time chef of our own. The road to these appointments was not easy, but we have been lucky in the staff that we have found.

Delivery during the school holidays (all free) was well received and the developing work with MST CAN, family Action and our partner schools continues. In particular, the MST CAN work, with some of our more at-risk families is developing and is now linked to feedback from our team which guides and informs the work undertaken by the family support teams. Slowly, very slowly, delivery at Lineham Farm is returning to its core purpose of supporting the most in need children of Leeds.

I would like to thank the entire team at Lineham Farm (charity and local authority) for all their hard work and belief as the charity, indeed the whole world, eased its way out of the global pandemic. As Ian says, it now looks like there is another crisis on the horizon. The charity will, like so many others, do all that it can to respond to this so that the children and families we work with, and support are still supported.

Dave Norman MBE – CEO Leeds Children’s Charity at Lineham Farm.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Financial review

At the year end the charitable group held a total funds of £3,302,851 (2021 4,925,991). Out of this a total of £1,246,645 (2021 £1,095,331) was held unrestricted funds, £2,039,329 (2021 £3,770,702) was designated by the Trustees for specific purposes and £16,877 (2021 £59,958) was restricted for specific purposes and building development projects. The charity is in a good financial position to start the 2022/23 financial year which will see the transfer of school bookings activity transferred over from Leeds City Council and ongoing financial challenges due to the cost-of-living crisis.

One of the main financial focuses during the year to was for the centre to be back to usual booking capacity as covid-19 restrictions lifted during the year. A key part of this was establishing wedding and private hire bookings following the pandemic. The Charity’s trading subsidiary which operates the weddings and private hire activity generated a profit of £13,840 (2021 NIL) which was subsequently gift-aided back to the charity.

Donation and grant income remained an important part of the organisation income stream during the year. With schools’ activity income transferring over in the financial year 2022/23, donation and grant income has been required to sustain the operations and ongoing development of the centre.

It is the aim of the charity to ensure that it holds unrestricted cash reserves between 6 to 9 months of running costs are held at any one time so that the organisation is able to response to any unexpected circumstances or building needs.

For reserves which are held over this amount it is the charity’s intention to invest these funds in an appropriate manner to generate a return and of income on the investment. At the year end the charity held more reserves then was required. The trustees and management are actively outlining an investment policy and strategy for the 2022/ 23 financial year.

Use of volunteers

The charity works with volunteers on a regular basis. Most of these are from companies that support what we do by upgrading the facilities in the woods – painting or clearing the bike tracks. These days take place throughout the year. All in all, the charity is lucky to have been supported by over 80 people from local companies, all determined to do what they can to make a difference. We are also lucky in that we have a small number of volunteers who visit the centre on a regular basis and support the long-term infrastructure management at the farm.

Funders and supporters

The charity, like all other charities, would not exists if it were not for the help and support of its supporters. The charity raises funds by direct application to grant giving trusts and charities, but also receives donations from organisations that are local to Leeds with whom we have built up some very good and, in many cases, long-term and supportive relationships.

The Trustees and the staff team at the charity are most grateful for the support received. They understand the competition for charitable donations is very strong.

It is with great humility and gratitude that on behalf of the charity, this report acknowledges the support given.

Risk

In assessing risk, the Trustees recognise that the work of the charity is key to their personal values and their assessment of where they can, as an organisation, make the most difference. There is no other organisation in Leeds that provides the service that the charity does. All risks are considered by the Trustees that will/might impact the short, medium, and long-term planning process. These plans are reviewed on a regular basis and amended accordingly to mitigate any identified risks.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Structure, governance and management

Leeds Children’s Charity at Lineham Farm (LCCALF) is a Charitable Incorporated Organisation (CIO); the organisation was constituted in 8[th] February 2018. LCCALF is also a registered charity – number 1177062.

Reference and Administrative Information

Please see the CIO information as outlined in this report.

The trustees who served during the year and up to the date of signature of the financial statements were: Mr I Kirk

Ms M Dean Mr T Simpson (Vice Chair) Mr J Battle (Resigned 31 May 2022) Mr C Chapman Mr I Hargreaves (Chair) Mr D Whewell Ms S Fletcher (Resigned September 2021)

Key Management Personnel

Dave Norman MBE - CEO

The board of Trustees administer the charity, meeting when necessary and in-between these meetings by subcommittee, including the Exec group. Membership of these subcommittees is made up of the Chair, the Vice Chair and other general member of the board. The Charity CEO attends these meetings. Attendance at Trustees meetings is not limited to Trustees. Members can invite guests (who are not directly linked to the charity) to attend and to offer independent advice, opinion, and support.

The charity is the sole owner of a trading subsidiary called LCCLF Ltd. The trading subsidiary has three directors who oversee the running of the company, one of which is David Norman with the remainder also being trustees of the charity.

Day to day management

The Charity’s CEO is appointed by the Trustees to manage, in full, the day-to-day operations of the charity. The CEO has full responsibility for the day-to-day wellbeing of the charity and manages (or delegates responsibility for management) to the team. This day-to-day operational management includes working with and supporting the team from the local authority who are based at the centre and who deliver work on behalf of the charity. The CEO reports to the charity board and provides comprehensive updates throughout the year.

Members of the board and the staff team attend training and keep fully up to date with charity legislation, so that they can administer the charity in an effective, ongoing, and business-like manner.

Members of the board also help and support (where they can) some aspects of day-to-day delivery for the charity – when they do, they work to the Charity CEO. In addition to direct support for delivery and events held at Lineham Farm, some Trustees provide help and support for IT specific needs of the charity and marketing.

The trustees are responsible for reviewing the CEO’s remuneration and ongoing performance management on an annual basis.

Auditor

Naylor Wintersgill Limited were appointed as auditor during the year, a resolution proposing that Naylor Wintersgill Limited be reappointed as auditor of the company will be put at a General Meeting.

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LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The trustees' report was approved by the Board of Trustees.

Mr I Hargreaves (Chair) Chairman

21 December 2022

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2022

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the UK governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

Opinion

We have audited the financial statements of Leeds Children's Charity at Lineham Farm (the ‘charity’) for the year ended 31 March 2022 which comprise the statement of financial activities, the summary income and expenditure account, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Capability of the audit in detecting irregularities, including fraud

Based on our understanding of the Group and its industry, we identified that the principal risks of non-compliance with laws and regulations related to breaches of UK law and we considered the extent to which non-compliance might have a material effect on the financial statements of the Group. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to increase revenue or reduce expenditure or increase the capital position of the Company, and management bias in accounting estimates and judgmental areas of the financial statements such as · the recognition of income. Audit procedures performed by the engagement team included:

Designing audit procedures to incorporate unpredictability around the nature, timing or extent of our testing over immaterial liabilities and assets balances. ·

There are inherent limitations in the audit procedures described above and the further removed non-·compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Whalley (Senior Statutory Auditor) for and on behalf of Naylor Wintersgill Limited

21 December 2022

Chartered Accountants Statutory Auditor

Carlton House Grammar School Street Bradford BD1 4NS

Naylor Wintersgill Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
Total Unrestricted
Restricted
funds
funds
funds
funds
2022
2022
2022
2021
2021
Notes
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
369,491
22,103
391,594
5,244,579
68,580
Other trading activities
4
-
-
-
1,114
-
Investments
5
3,458
-
3,458
54
-
Other income
6
70,061
-
70,061
-
-
Total income
443,010
22,103
465,113
5,245,747
68,580
Expenditure on:
Raising funds
7
1,158
100
1,258
-
-
Charitable activities
8
419,445
15,443
434,888
384,275
4,061
Total resources expended
420,603
15,543
436,146
384,275
4,061
Net incoming resources
before transfers
22,407
6,560
28,967
4,861,472
64,519
Gross transfers between
funds
49,641
(49,641)
-
4,561
(4,561)
Net incoming/(outgoing)
resources
72,048
(43,081)
28,967
4,866,033
59,958
Other recognised gains and losses
Revaluation of tangible
fixed assets
(1,652,107)
-
(1,652,107)
-
-
Net movement in funds
(1,580,059)
(43,081)
(1,623,140)
4,866,033
59,958
Fund balances at 1 April 2021
4,866,033
59,958
4,925,991
-
-
Fund balances at 31 March
2022
3,285,974
16,877
3,302,851
4,866,033
59,958		 Total
2021
£
5,313,159
1,114
54
-
5,314,327
-
388,336
388,336
4,925,991
-
4,925,991
-
4,925,991
-
4,925,991

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CHARITY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted Restricted **Total ** Unrestricted Restricte Total
d
funds funds funds funds
2022 2022 2022 2021 2021 2021
Notes £ £ £
Income and endowments from:
Donations and
legacies 3 383,331 22,103 405,434 5,244,579 68,580 5,313,159
Other trading
activities 4 - - - 1,114 - 1,114
Investments 5 3,458 - 3,458 54 - 54
Other income 6 41,174 - 41,174 - - -
Total income 427,963 22,103 450,066 5,245,747 68,580 5,314,327
Expenditure on:
Raising funds 7 1,158 100 1,258 - - -
Charitable activities 8 405,126 15,443 420,569 383,546 4,061 387,607
Total resources expended 406,284 15,543 421,827 383,546 4,061 387,607
Net incoming resources before
transfers 21,679 6,560 28,239 4,862,201 64,519 4,926,720
Gross transfers
between funds 49,641 (49,641) - 4,561 (4,561) -
Net incoming/(outgoing)
resources 71,320 (43,081) 28,239 4,866,762 59,958 4,926,720
Other recognised gains and
losses -
Revaluation of
tangible fixed (1,652,108) - (1,652,108) - - -
assets
Net movement in funds (1,580,788) (43,081) (1,623,869) 4,866,033 59,958 4,925,991
Fund balances at 1 April 2021 4,866,762 59,958 4,926,720 - - -
Fund balances at 31 March 2022 3,285,974 16,877 3,302,851 4,866,762 59,958 4,926,720

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CONSOLIDATED BALANCE SHEET

AS AT 31 MARCH 2022

2022
Notes
£
£
Fixed assets
Tangible assets
12
1,799,186
Current assets
Debtors
15
18,235
Cash at bank and in hand
1,531,809
1,550,044
Creditors: amounts falling due within
one year
16
(46,379)
Net current assets
1,503,665
Total assets less current liabilities
3,302,851
Income funds
Restricted funds
19
16,877
Unrestricted funds
Designated funds
20
2,039,329
General unrestricted funds
1,246,645
3,285,974
3,302,851
The financial statements were approved by the Trustees on 21 December 2022
Mr I Hargreaves (Chair)
Mr D Whewell
Trustee
Trustee		 2021
£
£
3,474,957
51,063
1,455,570
1,506,633
(55,599)
1,451,034
4,925,991
59,958
3,770,702
1,095,331
4,866,033
4,925,991		 2021
£
£
3,474,957
51,063
1,455,570
1,506,633
(55,599)
1,451,034
4,925,991
59,958
3,770,702
1,095,331
4,866,033
4,925,991
4,925,991
59,958
4,866,033
4,925,991

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CHARITY BALANCE SHEET

AS AT 31 MARCH 2022

2022
Notes
£
£
Fixed assets
Tangible assets
12
1,799,186
Investments
14
1
1,799,187
Current assets
Debtors
15
50,676
Cash at bank and in hand
1,483,647
1,534,323
Creditors: amounts falling due within
one year
16
(30,659)
Net current assets
1,503,664
Total assets less current liabilities
3,302,851
Income funds
Restricted funds
19
16,877
Unrestricted funds
Designated funds
20
2,039,329
General unrestricted funds
1,246,645
3,285,974
3,302,851
The financial statements were approved by the Trustees on 21 December 2022
Mr I Hargreaves (Chair)
Mr D Whewell
Trustee
Trustee		 2021
£
£
3,474,957
1
3,474,958
52,978
1,453,431
1,506,409
(54,647)
1,451,762
4,926,720
59,958
3,770,702
1,096,060
4,866,762
4,926,720		 2021
£
£
3,474,957
1
3,474,958
52,978
1,453,431
1,506,409
(54,647)
1,451,762
4,926,720
59,958
3,770,702
1,096,060
4,866,762
4,926,720
3,474,958
1,451,762
4,926,720
59,958
4,866,762
4,926,720

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
24
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
£
166,622
(93,841)
3,458
(90,383)
-
76,239
1,455,570
1,531,809		 2021
£
£
1,765,492
(309,976)
54
(309,922)
-
1,455,570
-
1,455,570

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CHARITY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
24
Investing activities
Purchase of tangible fixed assets
Purchase of investments
Investment income received
Net cash used in investing activities
Net cash used in financing activities
Net increase in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2022
£
£
120,599
(93,841)
-
3,458
(90,383)
-
30,216
1,453,431
1,483,647		 2021
£
£
1,763,354
(309,976)
(1)
54
(309,923)
-
1,453,431
-
1,453,431

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

CHARITY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

1 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

2 Accounting policies

Charity information

Leeds Children's Charity at Lineham Farm is a Charitable Incorporated Organisation (No CE013188) registered in England and a registered Charity (No 1177062). Leeds Children's Charity at Lineham Farm is goverened by it's Foundation, registered office is Lineham Farm Childrens Centre, Blackhill Lane, Eccup, Leeds. LS16 8AZ.

2.1 Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

2.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

2.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

2 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

2.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

2.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings Over the life of the lease Plant and equipment 4% and 10% straight line Fixtures and fittings 10% and 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

2.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

2 Accounting policies

(Continued)

2.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

3 Donations and legacies

Group

Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
104,428
4,708
Donated assets
-
-
Grants receivable
265,063
17,395
369,491
22,103
Grants receivable for
core activities
The Joyce Mary
Mountain Will Trust
250,000
-
HMRC Job Retention
Scheme
10,433
-
Linden Charitable Trust
-
-
The National Lottery
Community Fund
-
-
Leeds Community
Foundation
3,630
10,250
Arnold Clarke Foundation
1,000
-
West Riding Masonic
Charities Ltd
-
4,145
Brown Shipley
-
3,000
265,063
17,395
Donations and legacies
Charity
Unrestricted
Restricted
funds
funds
2022
2022
£
£
Donations and gifts
118,268
4,708
Legacies receivable
-
-
Grants receivable
265,063
17,395
383,331
22,103		 Total
Unrestricted
funds
2022
2021
£
£
109,136
115,932
-
4,439,742
282,458
688,905
391,594
5,244,579
250,000
650,000
10,433
35,905
-
3,000
-
-
13,880
-
1,000
-
4,145
-
3,000
-
282,458
688,905
Total
Unrestricted
funds
2022
2021
£
£
122,976
115,932
-
4,439,742
282,458
688,905
405,434
5,244,579		 Restricted
funds
2021
£
50,000
-
18,580
68,580
-
-
-
18,580
-
-
-
-
18,580
Restricted
funds
2021
£
50,000
-
18,580
68,580		 Total
2021
£
165,932
4,439,742
707,485
5,313,159
650,000
35,905
3,000
18,580
-
-
-
-
707,485
Total
2021
£
165,932
4,439,742
707,485
5,313,159

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

4 Other trading activities - Group and Charity

Total Unrestricted
funds
2022 2021
£ £
Sale of equipment - 1,114
5 Investments - Group and Charity
Unrestricted Unrestricted
funds funds
2022 2021
£ £
Interest receivable 3,458 54
6 Other Income - Group
Unrestricted Total
funds
2022 2021
£ £
Other income 70,061 -
Other Income - Charity
Unrestricted Total
funds
2022 2021
£ £
Other income 41,174 -

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

7 Raising funds Group and Charity

Raising funds
Group and Charity
Unrestricted
Restricted
funds
funds
2022
2022
£
£
Fundraising and publicity
Seeking donations, grants and legacies
1,158
-
Advertising
-
100
Fundraising and publicity
1,158
100
1,158
100		 Total
2022
£
1,158
100
1,258
1,258		 Total
2021
£
-
-
-
-

8 Charitable activities

Group

Charitable
Charitable
Expenditure Expenditure
2022 2021
£ £
Staff costs 159,226 145,431
Staff related costs 2,004 4,033
Activity costs 13,288 9,742
Food catering costs 3,389 117
Livestock 4,366 4,789
Vehicle and boat costs 6,405 7,959
Building, accommodation and site running costs 29,270 6,639
Donation of asset to Waymakers Charity 59,142 -
277,090 178,709
Share of support costs (see note 9) 150,648 192,344
Share of governance costs (see note 9) 7,150 17,283
434,888 388,336
Analysis by fund
Unrestricted funds 419,445 384,275
Restricted funds 15,443 4,061
434,888 388,336

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

8 Charitable activities

(Continued)

Charity

Charitable
Charitable
Expenditure Expenditure
2022 2021
£ £
Staff costs 159,227 145,431
Staff related costs 2,002 4,033
Activity costs 9,151 9,742
Food catering costs 3,389 117
Livestock 4,366 4,789
Vehicle and boat costs 6,405 7,959
Building, accommodation and site running costs 25,555 6,278
Donation of asset to Waymakers Charity 59,142
269,237 178,349
Share of support costs (see note 9) 144,182 191,975
Share of governance costs (see note 9) 7,150 17,283
420,569 387,607
Analysis by fund
Unrestricted funds 405,126 383,546
Restricted funds 15,443 4,061
420,569 387,607

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Support costs

Group

Group
Depreciation
Recruitment fees
Insurance
Communications and IT
Rates and utilities
Building maintenance
Office supplies
Publicity
Finance costs
Website costs
Accountancy fees
Audit fees
Legal and professional
Analysed between
Charitable activities		 Support
costs
Governance
costs
£
£
58,363
-
3,652
-
22,810
-
1,004
-
11,183
-
22,530
-
693
-
2,277
-
353
-
16,537
-
11,246
-
-
7,150
-
-
150,648
7,150
150,648
7,150		 2022
£
58,363
3,652
22,810
1,004
11,183
22,530
693
2,277
353
16,537
11,246
7,150
-
157,798
157,798		 Support
costs
Governance
costs
£
£
55,918
-
-
-
27,136
-
1,504
-
41,388
-
24,625
-
350
-
125
-
197
-
29,419
-
11,682
-
-
7,150
-
10,133
192,344
17,283
192,344
17,283		 2021
£
55,918
-
27,136
1,504
41,388
24,625
350
125
197
29,419
11,682
7,150
10,133
209,627
209,627

In kind support of the charity energy charges were paid for by Leeds City Council. The value of this donation has not been included in financial statements as a value cannot be reliably estimated for the donation.

Governance costs includes payments to the auditors of £7,150 (2021- £7,150) for audit fees.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

9 Support costs

(Continued)

Charity

Depreciation
Recruitment fees
Insurance
Communications and IT
Rates and utilities
Building maintenance
Office supplies
Publicity
Finance costs
Website costs
Accountancy fees
Audit fees
Legal and professional
Recruitment Fees		 Support
costs
Governance
costs
£
£
58,363
-
3,652
-
22,810
-
716
-
11,183
-
22,530
-
693
-
2,277
-
188
-
10,524
-
11,246
-
-
7,150
-
-
-
-
144,182
7,150		 2022
£
58,363
3,652
22,810
716
11,183
22,530
693
2,277
188
10,524
11,246
7,150
-
-
151,332		 Support
costs
Governance
costs
£
£
55,918
-
-
-
27,136
-
1,504
-
41,388
-
24,625
-
50
-
125
-
128
-
29,419
-
11,682
-
-
7,150
-
10,133
-
-
191,975
17,283		 2021
£
55,918
-
27,136
1,504
41,388
24,625
50
125
128
29,419
11,682
7,150
10,133
-
209,258

10 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits for their services as Trustee from the charity during the year (2021-NIL). During the year one Trustee received £1,440 (2021- £ 2,385) for book keeping services provided to the Charity.

11 Employees - Group and Charity

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2022
Number
11
2022
£
145,811
9,537
3,878
159,226		 2021
Number
4
2021
£
131,627
9,864
3,940
145,431

There were no employees whose annual remuneration was more than £60,000.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

12 Tangible fixed assets

Group and Charity

Leasehold
land and
buildings
£
Cost
At 1 April 2021
3,428,345
Additions
61,722
Disposals
-
Revaluation
(1,740,067)
At 31 March 2022
1,750,000
Depreciation and impairment
At 1 April 2021
40,814
Depreciation charged in the year
47,146
Eliminated in respect of disposals
-
Revaluation
(87,960)
At 31 March 2022
-
Carrying amount
At 31 March 2022
1,750,000
At 31 March 2021
3,387,531		 Plant and
equipment
Fixtures and
fittings
Total
£
£
£
74,000
28,530
3,530,875
-
32,119
93,841
(65,000)
-
(65,000
-
-
(1,740,067
9,000
60,649
1,819,649
4,200
10,904
55,918
3,608
7,609
58,363
(5,858)
-
(5,858
-
-
(87,960
1,950
18,513
20,463
7,050
42,136
1,799,186
69,800
17,626
3,474,957		 Plant and
equipment
Fixtures and
fittings
Total
£
£
£
74,000
28,530
3,530,875
-
32,119
93,841
(65,000)
-
(65,000
-
-
(1,740,067
9,000
60,649
1,819,649
4,200
10,904
55,918
3,608
7,609
58,363
(5,858)
-
(5,858
-
-
(87,960
1,950
18,513
20,463
7,050
42,136
1,799,186
69,800
17,626
3,474,957
1,819,649
55,918
58,363
(5,858
(87,960
20,463
1,799,186
3,474,957

At 31 March 2022 the property was revalued by the Trustees. The valuation was based on a market valuation performed by TAPP Chartered Surveyors.

13 Subsidiaries

Name of undertaking and country of Nature of business Class of % Held
incorporation or residency sharehol Direct
ding
LCCLF Trading Limited England Events venue Ordinary 100.00

The aggregate capital and reserves and the result for the year of subsidiary was as follows:

Name of undertaking
Capital and
reserves
£
LCCLF Trading Limited
1
Company no. 12049173		 Turnover
£
69,661		 Expense
s
Profit/(Loss
)
£
£
(68,931)
730		 Expense
s
Profit/(Loss
)
£
£
(68,931)
730

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

14 Fixed asset investments - Charity

Investments in subsidiaries
15
Debtors
Amounts falling due within one year:
Trade debtors
Amounts owed by subsidiary undertakings
Other debtors
Prepayments and accrued income
16
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
18
Trade creditors
Accruals		 2022
£
1
1
Group
2022
2021
£
£
5,517
-
-
-
12,718
42,214
-
8,849
18,235
51,063
Group
2022
2021
£
£
6,591
6,021
12,466
952
19,172
4,496
8,150
44,130
46,379
55,599		 2021
£
1
1
Charity
2022
2021
£
£
5,517
-
32,441
2,000
12,718
42,129
-
8,849
50,676
52,978
Charity
2022
2021
£
£
3,337
6,021
-
-
19,172
4,496
8,150
44,130
30,659
54,647		 2021
£
1
1
2021
£
-
2,000
42,129
8,849
52,978
54,647

17 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £3,878 (2021 - £3,940).

18 Deferred income

Deferred income
Group Charity
2022 2021 2022 2021
£ £ £ £
Other deferred income 12,466 952 - -

Deferred income relates to wedding deposits received.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

19 Restricted funds - Group and Charity

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds Movement in funds Movement in funds
Balance at 31 Incoming Resources Transfers Balance at Incoming Resources Transfers Balance at
January 2020 resources expended 1 April 2021 resources expended 31 March
£ £ £ £ £ £ £ £ 2022
£
Sensory Space and Greenhouse - 50,000 (659) (3,700) 45,641 4,853 (853) (49,641) -
Health and Camping - 9,000 (3,402) (861) 4,737 14,250 (2,110) - 16,877
Animal Welfare - 9,580 - - 9,580 - (9,580) - -
Christmas Appeal - - - - - 3,000 (3,000) - -
- 68,580 4,061 4,561 59,958 22,103 (15,543) (49,641) 16,877

Sensory Space and Greenhouse funding was provided by St James' Place to contribute to the extension and improvement of the area of land connected to the sensory space and greenhouse.

Lottery funding was received to provide camping and bush craft activities and for animal welfare.

Funds given by Brown Shipley for the 2021 Christmas appeal for children's Christmas presents.

Transfers relate to the purchase of fixed assets from restricted funds.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

20 Designated funds - Group and Charity

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Refurbishment
of the Centre
Property		 Movement in funds
Incoming
resources
Resources
expended
Transfers
Balance at
1 April 2021
Transfers out Revaluations,
gains and
losses
£
£
£
£
£
£
654,000
(17,163)
(253,666)
383,171
(93,842)
-
3,428,345
(40,814)
-
3,387,531
14,576
(1,652,107)
4,082,345
(57,977)
(253,666)
3,770,702
(79,266)
(1,652,107)		 Balance at
31 March
2022
£
289,329
1,750,000
2,039,329

During the year ended 31 March 2021 funding of £650,000 was received from The Joyce Mary Mountain Will Trust and funding of £4,000 was received from The R Lowell Foundation. The Trustees have agreed that these funds will be designated for the refurbishment of the centre. Transfers out of the fund represent the purchase or revaluation of fixed assets.

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

21
Analysis of net assets between funds - Group
Unrestricted
funds
Designated
funds
Restricted
funds
2022
2022
2022
£
£
£
Fund balances at 31 March 2022 are represented
by:
Tangible assets
49,186
1,750,000
-
Current assets/(liabilities)
1,197,459
289,329
16,877
1,246,645
2,039,329
16,877
19
Analysis of net assets between funds - Charity
Unrestricted
funds
Designated
funds
Restricted
funds
2022
2022
2022
£
£
£
Fund balances at 31 March 2022 are represented
by:
Tangible assets
49,186
1,750,000
-
Investments
1
-
-
Current assets/(liabilities)
1,197,458
289,329
16,877
1,246,645
2,039,329
16,877		 Total
Unrestricted
funds
Designated
funds
2022
2021
2021
£
£
£
1,799,186
87,426
3,387,531
1,503,665
1,007,905
383,171
3,302,851
1,095,331
3,770,702
Total
Unrestricted
funds
Designated
funds
2022
2021
2021
£
£
£
1,799,186
87,426
3,387,531
1
-
-
1,503,664
1,007,905
383,171
3,302,851
1,095,331
3,770,702		 Restricted
funds
2021
£
-
59,958
59,958
Restricted
funds
2021
£
-
-
59,958
59,958		 Total
2021
£
3,474,957
1,451,034
4,925,991
Total
2021
£
3,474,957
-
1,451,034
4,925,991

DocuSign Envelope ID: D972E5F7-4EAF-4FBB-9AE1-DCAC0C9A24A9

LEEDS CHILDREN'S CHARITY AT LINEHAM FARM

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022

23 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2022 2021
£ £
Aggregate compensation 68,171 80,319
Except for those disclosed in note 8, there were no further related party transactions requiring disclosure.
24 Cash generated from operations - Group 2022 2021
£ £
(Deficit)/surpus for the year 28,967 4,925,991
Adjustments for:
Investment income recognised in statement of financial activities (3,458) (54)
Donated assets 59,142 (3,220,899)
Depreciation and impairment of tangible fixed assets 58,363 55,918
Movements in working capital:
Decrease/(increase) in debtors 32,828 (51,063)
(Decrease)/increase in creditors (20,734) 54,647
Increase in deferred income 11,514 952
Cash generated from operations 166,622 1,765,492
24 Cash generated from operations - Charity 2022 2021
£ £
(Deficit)/surpus for the year 28,239 4,926,720
Adjustments for:
Investment income recognised in statement of financial activities (3,458) (54)
Donated assets 59,142 (3,220,899)
Depreciation and impairment of tangible fixed assets 58,363 55,918
Movements in working capital:
Decrease/(increase) in debtors 2,301 (52,978)
(Decrease)/increase in creditors (23,988) 54,647
Cash generated from operations 120,599 1,763,354