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2024-12-31-accounts

Registered Charity no. 1191152

Pudsey Community Project Charitable Incorporated Organisation

Trustees Annual Report and Accounts Year Ended 31st December 2024

Pudsey Community Project

Year Ended 31st December 2024

Contents Page

Page
Legal and Administrative Information 1
Trustees' Annual Report 2
Independent Examiners Report 17
Statement of Financial Activities 18
Statement of Financial Position 19
Notes to the Financial Statements 20

Pudsey Community Project

Year Ended 31st December 2024

Legal and Administrative Information

Reference

The Charity is called “Pudsey Community Project”. The organisation is registered as a Charitable Incorporated Organisation (CIO) with the Charity Commission for England and Wales and was registered on the 4th of September 2020.

Registered Charity Number 1191152 Registered Office Pudsey Community Project Fartown Pudsey LS28 8LP Trustees Emma Louise Douglas Chair Chris Dunford-Kelk Sophie Roche Lindsay Wagstaff Appointed 12 June 2024 Moira Merritt Resigned 12 June 2024 Primary Bankers CAF Bank Ltd 25 Kings Hill West Malling, Kent ME19 4JQ Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

1

Pudsey Community Project

Year Ended 31[st] December 2024

Trustees’ Annual Report

The Trustees are pleased to present their Annual Report together with the consolidated financial statements of the charity for the year ending 31 December 2024.

Structure, Governance and Management

Pudsey Community Project is governed by its Constitution, agreed in September 2020 and amended in June 2024.

Trustees are appointed with regard to the skill, knowledge and experience needed for the effective administration of the CIO and appointed for a term of three years by resolution passed at a convened meeting of the charity trustees.

Objectives and Activities

The purposes of the charity are:

For the public benefit in Pudsey and its surrounding areas, the relief of those in need by reason of age, ill health, disability, financial hardship or social disadvantage by the provision of a range of social and community engagement services delivered with a Christian ethos.

We achieve this through a range of services and groups which are delivered to people treated equally on the basis of gender, age, disability, religion, belief, sexual orientation, marital status or race. The Trustees give due consideration to the Charity Commission's published guidance on the Public Benefit required under the Charities Act 2011.

Our primary locality of work is Pudsey and its surrounding areas – effectively the two council wards of Pudsey and Calverley & Farsley (including Pudsey, Calverley, Farsley, Swinnow, Tyersal, Rodley and Woodhall) but Reduce Reuse Kids’ Clothes operates wider and welcomes customers from across Leeds Metropolitan Borough Area.

Our vision and service provision is detailed below in our Impact report.

Financial Review

In 2024, we have stabilised our income and expenditure while continuing to significantly grow the charity’s operations and developing our team of 9 employees (a mix of full and part-time) and 110 volunteers.

We have been successful in establishing funding streams from donations and grants, which we are very grateful for, that will enable us to continue to operate with confidence, continue to employ much-needed staff to coordinate our amazing volunteers, and to develop the charitable work of the Project, including the many costs of inhabiting our dedicated charity building. We close the financial year with a healthy balance, which will enable continued work as funding streams become more competitive and financial support becomes restricted in the continuing cost-of-living crisis.

The balance held by Pudsey Community Project at the end of the year was:

31stDecember 2024
£
Restricted Funds 88,424
Unrestricted funds 76,027
Total Funds 164,451

2

Pudsey Community Project

Year Ended 31[st] December 2024

Trustees’ Annual Report

Reserves Policy

The Trustees have a reserves policy of ideally holding a minimum of three months of running costs (for 2024, this was approx. £67,000), aside from restricted funds. At the end of the year, Pudsey Community Project held just over their ideal reserve in unrestricted funds.

Going Concern

The Trustees of Pudsey Community Project agree that there are no uncertainties about the charity’s ability to continue as a going concern at the date of approving the accounts.

Achievement and Performance

Our Vision: Pudsey Community Project exists to transform Pudsey and its surrounding areas (an area of 20,000 households) with and for the local community, especially those who are most vulnerable and disadvantaged.

The following pages give an indication of the exciting work of the Project throughout 2024, as well as some indication of our hopes for 2025 and beyond.

3

Impact Report 2024

Charity Registration Number 1191152

4

Introduction Pudsèy Community Projèet is a grassroots chority which b89an in 2020. Numbers at our weèkly sèniors, luneh club. pantry. youth work and children's clothes sèssions hovè all bèen con515tent and encouraging. We exist to transform Pudstsy and its surroundin9 areas (a reach 0120,000 households) with ond for the local commvnily, especially those who ar most vulnerable and disadvantaged. In 2024 we had a bvsy and excitin9 year lor the charity in which we continued lo devolop our activities both to work to fix what's wrong in the arga but also increasingly t9 59? whavs strong the local commurbity and to 01obralg and arnpli In 2024 we were also able to start our monthly Rtspair Cafe in February as well as our first Bereavement Support group in October. We olfered an extensive programme ol support for people seeking employment which saw several poople find jobs for the first time or after sickness or crisis. Wetre eveTh been gx¢itod tQ 599 how popular our new Little Free Library has been - olfering free booklgnding out5idg ovr Irofil door Imttdè and paifitad by volunteers ond sloH). Our hugg ormy of committed volunteer5 (for whom wa arè 9raloful èach wèèk) has 6nabl6d a wide variety of aetivitias whieh you eon road obout in this rèport. Havin9 $0 many voluntetsrs shows how fun a ploe• PCP ean bè to work and volunteer, and how many diHerant ways to be involved we have. Wa continued lo work with Community parln•rs in our loealtty and oeross Laeds and were pleased to still be an aetiv• part of L••ds Community Anehor Networl includin9 conductin9 our first Listening Well communty listenin9 exercise, which incorporated dozens of interviews and focus 9roups - this will be an annual exercise that will deepen as we 9row in our learnin9 abovt the community and how we listen deeply ond well. In 2024 we have continued to offer a six-day-a-week emergency foodbank capacity but have been pleased to see a conlinving shift from Ih05e accessing our food aid rnoving to being supported by our sustainable pantry network model which allows an empowerin9 choice-based food support alongside signposting seryice& We are proud ol how our developing work has been oble to impact ovr local area and we continue lo leam how lo work well in order lo go on making a difference for many years to come. We still support nearly 500 people each week of the year with food (and wg are pleased that we are about to open our third Pantry venue in Farsley in early 2025) but we also olFer a well_ established web ol prograrnmes inclvding the increasingly popular Reduce Reuse Kid5, clothes and an expanded youth and children's work provision. We hope yov enjoy reading sorne sumrnaries of our 2024 work in this docurnenl as well as something of a look ahead to 2025, and we want to thank you for your support.

Pudsey Foodbank Pudsey foodbonk continues to provide emer9ency food parcels to people in crisis across Pud5ey and Calverley/Farsley council wards. We operate across six day5. and we can usually deliver food to people within 24 hours. We work alongside other agencies to both receive foodbank referrals and refer peopla on to further svpport. Our aim is always to support people to improve their financial situation so that they do not need food porcels in the future. Once we have helped clients out of their emergency situation, if they still need some support we invite them to our pantry for longer term access to low cost food. In 2024.. We had arovnd 25 volvnteers each week making up and delivering food parcels We gave out 818 food parcels, supporting 236 households (almost the same as last year) We supported an average of 68 individuals per month We referred/si9nposted clients onto many other or9onisations including Money Buddies, Green Doctor5, and Citizens Advice We are really gratefvl for all the sUPPQrt we have received this year from our community, includin9 local schools and busine55e "YciLI IILII ML in tC)LILlI Ni'ith GrL'L'n r)c)Ltiirs ILnL'fu5' LffiLiLnLy L'XI)L'rt41, ii'lic) LcilliL' l)Ut ti) ni). Iic)Ll%iL. l(]%t Il'L"L.k and ii'L'fL' IihL'llC)niL'ncil. "I"IILiiik s'C)LI.

Pudsey Community Pantry Our pantry continues to support around 100 households a week to access affordable food and toilatries in a way that promotas dignity and control. "You have reduced my food bill and provided an environment that is open and welcoming. Paying enables me to feel that l am buying rather than being given." In 2024.. We had a total of 4832 visits We supported over 300 hou$6holds We saved our customers a combined total of over £96500 on their food bill& In April we joined the Foodsavers Networl which allows customers to save into a Leeds Credit Union savings accovnt each time they shop, improving financial resilience. From April _ Dec our customers put a total of £2282 into their savin95 accounts. "hincjs hLIi'L I)LLn rLLIIIy ditYILuII reLentls' fincinLiLIII5' due tLI [)cioir nienlal health 11;hiL.h Iia im[)aLted ms, finanLes. ALLes4ing thL tc)c)d pantry ha% been a lifeline tL) me anLI my flimily. Thank 510U.' Through our pantry we also si9npost members to further support, including energy, benefit, budgeting and employment advice. 'You helped me get central heating put into my flat. Thank you." In October we launched an extra pantry session at Swinnow Community Centre. This allow5 rnany more people to acce55 our pantry who would strvggle to get to ovr building. In January will we be launching at a third location.

From our survey of pantry customers... IOO/o said they felt welcomed and treated with res ect "I have been made Ii'elLL)me and dL) llL)t feel unLC)mfL)rtuble c)r embarrassed abc)ut attencling. Help) 1% c)tTei"ed nc)t onl51 ii'jih fc)L)d bul alsci al)c)ut Ii'hat 1% oc)ino c)n in Ihc LC)mmunity and al4() a pathii'LlS' tc) c)ther resc)urLe nL'LdLd L'.(J. bud(JLlin(J Lind L V Ii'ritino."I'hank yc)u .4() muLh." 89/0 said coming to the pantry made them less anxious about feedin9 thernselves/their family 84/0 said they felt more connected to the local community since coming to the pantry 92/0 said coming to th pantry has improved the household finances 97/0 said they were able to access information about other support whilst at the pantry IOO/o said the pantry offers a good variety of affordable, healthy food

Pudsey Seniors, Lunch Club -I"he %enic)rs' l.unLh LILII) hci4 MLILIL IJ'eLIIiLscIci5'5 ci (Ici5' IL) Ic)L)k f c)rii'cirLI Ic). A Ic)I'LI!' ML'CII. friLncll5' %ILItT-, Lincl L]cic)d LC)iiiiianic)n4liii) fc)r a i'Lry' rL'U4iC)llLilIlL From our survey of 37 attendees... Our seniors, lunch club provides a regular place for older people to socialise and meet others, reducin9 social isolation. We provide a two course meal each Wednesday lunchtime at a subsidised cost. 9/0 said they felt mor• ocially connected/less In 2024.. We had a team of around 12 volunteers cooking and seNing olated since attending Ivnch each week the lunch club We had an average of 28 attendees each week 50/• said their physical health had improved because of the lunch club "l LC)lliL" tc) niL"L't i)thLf i)L'l)[)IL" ii'lic) hai'e bL"Ln hL'reai'Ld c)r lii'L' (]Ic)nL. It, ii'oiidertiill A godsend f c)r sci mcins,. 61/0 said their mental health had improved because of the lunch club IOO/o said they felt welcomed and treated with respeot 97/0 said the meals were healthy and nutritious

Reduce Reuse Kids, Clothes Our clothes scheme has been operating since Summer 2019 and is the longest running of our projects. The aim is to save people money and help the planet by encouraging people to reuse kids, clothes rather than bvy new. We occept donations and redistribvte general clothes, coats and shoes lor 0-12 year olds plu5 school uniform for all school ages. All clothè5 are frea with th6 opportunity lor customers to donate money or outgrown clothes if they wish to. We are open to everyone but also work with local organisations to support vulnerable families by taking referrals or giving them some of ovr excess clothes. Organisations we have partnered with include Leeds Baby Bank, Meeting Point. Bramley cluster and Swinnow Community Centre. In 2024.. We had around 20 volunteers running seven sessions each weel as well as many extra events We had 2588 visits and gave out 3070 bags of clothes We havsg had eight companies spend volunteering days with us 50rting donations We have once again been part of the Leeds School Uniform Exchange and Leeds Winter Coat Appeal, in partnership with Zero Waste Leeds. We have collected and radistribvted over 1150 coots this winter. We have been excited to develop partnerships with local schools and have had visits from seven sehool councils/eco teams this year. We have been able to show the kids around tha project and provide a lesson on svstainobility in the fashion industry. The kids have also helped us to sort throvgh some of our clothès donations. 10

Our environmental impact The equivalent C02 saving of driving a car around the world 27 times 7.2 tonnes of fabric given out And 130 tonnes of C02 Savin9 almost 910,000 litres of water k'ids Llc)tlILs 51) I clc)Tl't licii'c. ti) IILI!. Iic'iI- ciiicl cil4c) (I (JrL'cII [)IcicL' tci ilc)iicitL %LLI)ii(Iliciiiil olc)tIIL kTlC)11-iii!I Ilii. Ll()IlIL4 I liui'L. dc)iiulLd urL' c)inci Ii) bL' u%L.d UqUiT)...,Is l)al)iL"411)L'!- (J() Ihriiii(Jli Lli)IhL'4 sc) quick.l)' it fL"L.l% likL' !'i)u'rL" i)L'ncliiici Ll)1i4lcintl)' l)ul 114iii(J I'i)ur 4eri.ice IllllSSil-L'li' rL'duLL'4 tliut Ll)%1 ii-hiLh Ilil'n allc)11'4 LI￿ tci 41)Ind IiiClllL'!' iiii iIIIIL'r Iliiii(Js. bL'st LhciiiLL' i)f bL'iiic] rL'_ii'c)rn uiid iic)l L'ncl ui) in Ic)iidl ill. Abs(IlutL'IJ- CllllLI/.iIICJ Ilidnk s'c)u.- i)rcicinise IhL' Ili)Ihe4 14 funlci4lii. Ihe slci (ire 4() ii'elo()iiiincJ.. l jLis1 Ihink !'c)u're fcil):-

Youth & Children's Work •/*• Our youth work provides a safe, friendly, and nurtvrin9 environment for young people to learn, grow and develop social skills whilst havin9 fun. -11). %i)ii cil)4c)liilL,1s' Icii'('4 tliL' L()c)kiii!) iC)LifsL', CIIILI il IiL14 I)L'L'n cirL'LII f i)r Iiis IiiL'iIILII IIL'I)Ii li. I IL. L'IIjC)1'S Ll)c)k' iiic) liis rL'Li[)L'S I c)r Ll rL'CJLilcirl5'.1 IL. kL L [)5 ci%kiiici ii,IIL'li il Icirl4 (icJc)iii. I lo. li()iiL's11s' QCIIIIL. lic)iiiL' I rc)1114Llic)()l %c)IllL' "I'LIL'SLILI), iic)l iii Ilic, I)L's11)IciLL' LIIILI LLIIIIL. C)LII i)t-LC)c)kiii(J L lill) ci dif7i'rL'llt kill. It Ii)Icill)' ro.Icixo'cl liiiii. In 2024.. We had a team of around 20 volunteers and 4 staH running 7 sessions each week as well as holiday clvbs We had arovnd 300 kid5 attend ovr youth work with around 75 attendin9 each week 'Ilc)tli m! LhilLlrL'n rL'cIIIy' L'Iijc)!'L.d Ihc, L fLItI L lul). thL'I' LCIITIL? ()Iit c)t- e(]Lli s%ii)ii l)u/./.iricJ (]nd tlie Lrcill4 IIiL'S' ofLUtecl ii'ere (]muLiIIIJ. L'I'L'II U4 a [)ufL'nl l ii"a Iiiiici/.ecl! "l-he stcit7-clicl ci tciiitci4lic j()l) cit kee[)inci Ihem enlertciinecl L)y' leaLliiii(J Iliem neil. Lraft techniquc%." In April we hired o Youth Work Lead to oversee and expand our youth work In Jvna we launched an Arts 6 Crafts afterschool club for primary ag8d children, in response to feedback from successful holiday clubs. We now have afterschool/evenin9 sessions for children a9ed 4-16, including a Game5 Cafe, Lego club and Cookery Covr$8s. 12

LS28 Repair Cafe "The Repair CafL is one c)fthe best thinq% in Pudsey." In February we launched our Repair Cafe, as part of the Leeds Repoir Cafe network. Tho aim is to fix items rather thon them bein9 thrown away, to save people money, help the environment and build community. Our Repair Cafe is open every fourth Saturday of the month (except August and December) and is run by a team of volunteer fixers and 9en8ral helpers. All fixas are fraè but donations towards the running costs are welcome. In 2024.. We had a team of 9 fixers including 818ctricians, seamstresses and general fixers We fixed an average of 19 item$ at each Session Items fixed included hedge Irimmers. lawnmowers, a grandmoth8r clock and various items of clothing We have been thrilled to be able to fix items Wlth great sentimental value, including a CD player a woman used to listen to the CD5 of her late husband We have been very grateful for the community responso we have raceived to this new initiate, both with peopl8 volunteering Q5 lixers ond people bringing Iteffl5. 13

Pudsey Bereavement Support In October we launched Pud5ey Bereavement Support, after community consultation confirmed our recognition that there was little available bereavement SUPPOrt in the area, and that grief and loss (espacially after the pandemic) wus a signilicant drivar lor poor community mental health. As a charity we are here for the most vulnerable in our local community, and know many people strv99le with grief from recent or lon9-past los& So as an initial response in the autumn we started a monthly drop-in cafe for those coping with grief and loss. Staffed by experienced and trained volunteers and staff, the Bereav&ment Cafe is a simple welcoming environment with drinks and cake. and the opportunity to be with others who know loss, and to chat or just be. It's open to anyone who is strvggling with grief - whether ree8nt or a long time ago. baby loss or mi5carria9e, the death of o relative or friend, or something similar. This slmple listening ear group has already demonstrated its need in the community with numbers reaching 15 at one group, and those attending saying they hugely value the lifeline it gives them and the freedom to be open abovt how they ara coping (or not) with loss alongside people who understand and around whom they do not need to modify their language. We hope to grow tho work of Pvdsey Bereavement Support as it becomes more established. 14

Plans for 2025 As we close the chapter on 2024 we already have begun our plans for 2025, and it's shaping up to be a busy and exciting year. Having received capital funding we are planning the installation of a new lift (to allow us to properly access and extend to our lower hall) as well as extensive energy efficiency works (insulation, entirely new double glazed windows throughout the building, renewed electrical systems and new LED lights across every room We are plannin9 the continued expansion of Reduce Reuse's capacity to provide for families across the city includin9 participating in a schools, climate conference and holding 12 cost of living events in the most deprived priority wards of Leeds. We will be continuing and developing all the regular work of our many activities - and carrying on listening closely to our community- and in 2025 we will be celebrating our fifth annniversary as a charity, recognising the distance we have all travellled together since the beginning of the covid pandemic. IlTh>' do >"iJu i"ulunlLir al Pud%N' ('.¢TrniiJiiirJil%' PriJic('I". I loi'e that P('.P i into cl11 pdrl.s of Ihe Loiniiiuiiili- to i'iillliiLC people's lii'cs. Il's a i)leasui'L lo IKk part of il. R¢TA *y 15

Pudsey Community Project

Year Ended 31[st] December 2024

Trustees’ Annual Report

Trustees’ Responsibilities

The 2011 Charities Act require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements, the Board is required to:-

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on Behalf of the Trustees ……………………………………………………… Emma Louise Douglas Name of Trustee ……………………………………………………… 09/10/2025 Date: …………………………………………..

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Pudsey Community Project

Year Ended 31st December 2024

Independent Examiners Report

I report to the trustees on my examination of the financial statements of Pudsey Community Project ('the charity') for the year ended 31st December 2024.

Responsibilities and Basis of Report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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.

Nigel Wyatt BSc FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Date:

10/10/2025

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Pudsey Community Project

Year Ended 31st December 2024

Statement of Financial Activities

Statement of Financial Activities
2024 2023
Unrestricted Restricted Total
Funds Funds Funds Total Funds
Note £ £ £ £
Income
Donations and legacies 2 52,321 141,725 194,046 262,147
Charitable activities 22,934 - 22,934 17,186
Other income 2,061 - 2,061 793
────────── ────────── ──────────
──────────
Total Income 77,316 141,725 219,041 280,126
────────── ────────── ──────────
──────────
Expenditure
Expenditure on Charitable Activities 3 118,354 155,741 274,095 167,646
────────── ────────── ──────────
──────────
Total Expenditure 118,354 155,741 274,095 167,646
────────── ────────── ──────────
──────────
────────── ────────── ──────────
──────────
Net income / (expenditure) (41,038) (14,016) (55,054) 112,480
────────── ────────── ──────────
──────────
Net income and net movement in funds
Total funds brought forward 11 105,746 113,759 219,505 107,026
Transfers 11 11,319 (11,319) - -
────────── ────────── ──────────
──────────
Total funds carried forward 11 76,027 88,424 164,451 219,505
────────── ────────── ──────────
──────────

All income and expenditure derive from continuing activities.

The statement is a combined Statement of Financial Activities and Income and Expenditure Account for the purposes of meeting both companies act and charity SORP reporting requirements.

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Pudsey Community Project

Year Ended 31st December 2024

Statement of Financial Position

Statement of Financial Position
2024 2023
Note £ £
Fixed assets
Tangible Fixed Assets 8 12,581 4,702
Current assets
Debtors 9 26,770 82,162
Cash at bank and in hand 126,691 133,700
────────── ──────────
153,461 215,862
Creditors: amounts falling due within one year 10 1,592 1,058
────────── ──────────
Net current assets 151,869 214,804
────────── ──────────
Total assets less current liabilities 164,451 219,505
────────── ──────────
Net assets 12 164,451 219,505
────────── ──────────
Funds of the charity
Restricted funds 11 88,424 113,759
Unrestricted funds 11
Unrestricted General 68,477 95,746
Designated Funds 7,550 10,000
────────── ──────────
76,027 105,746
────────── ──────────
Total charity funds 164,451 219,505
────────── ──────────

Directors Responsibilities

These financial statements were approved by the board of trustees and authorised for issue :

Name of Trustee: Signed on behalf of the Trustees: Date of Approval:

Emma Louise Douglas

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Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often known as a ‘special offering’ in the church.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources. It is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability.

• All donations to the project are included in full, with associated Gift Aid receivable in the Statement of Financial Activities.

• Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

• Income resources from charitable trading activities such as the letting of the building are accounted for when invoices are drawn up (as the point of entitlement).

• Donated services and facilities are included at the value to the charity where this can be quantified.

• Gifts in Kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.

• Volunteer time, the value of voluntary support for the work of the project is not included in the accounts but is described in the Trustees' annual report.

• Investment Income is included in the accounts when receivable.

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Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

Resources Expended

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Loans Receivable

Loans made by the charity to partner organisations are initially recognised at the amount advanced, which is considered to be fair value. These loans are classified as basic financial instruments under FRS 102 and are subsequently measured at amortised cost, using the effective interest rate method, where applicable.

Where loans are made on interest-free terms or below-market interest rates, no discounting is applied if the impact is not material to the financial statements.

Tangible Fixed Assets

All assets costing more than £1000 are capitalised and at historic cost. Fixed assets are stated at cost less accumulated depreciation. Depreciation is charged on furniture and equipment which is written off on a straight-line basis over the estimated useful life of the asset.

Computer equipment 3 years straight-line Furniture, fixtures and fittings 5 years straight-line

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Operating Leases

Rental charges payable under operating leases are charged on a straight-line basis over the terms of the lease.

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Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

Taxation

The charity is exempt from tax on its charitable activities.

Judgements and Key Sources of Estimation Uncertainty

There have been no significant judgements (apart from those involving estimates) made in the process of preparing the financial statements. There have been no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

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Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

2 Analysis of Income

Analysis of Income
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations and Legacies
Clothes 1,143 - 1,143
Donations 39,565 - 39,565
Gift aid 713 - 713
Gift in kind 1,200 - 1,200
Grants 9,700 141,725 151,425
────────── ────────── ──────────
52,321 141,725 194,046
Charitable Activities
Charitable activities 10,254 - 10,254
Subscriptions 12,680 - 12,680
────────── ────────── ──────────
22,934 - 22,934
Other Income
Interest 884 - 884
Room hire 950 - 950
Other income 227 - 227
────────── ────────── ──────────
2,061 - 2,061
────────── ────────── ──────────
77,316
──────────
141,725
──────────
219,041
──────────

Government Grant Income

Pudsey Community Project received £52,079 from Leeds City Council Household Support Fund as a Local Government Grant. The grant was to provide support to vulnerable households in most need of support to help with significantly rising living costs. The grant met immediate needs and helped those struggling to afford energy and water bills, food, and other related essentials. 15% of the grant was allocated to overhead costs. All grant conditions were fulfilled during the year.

Gift in Kind

Pudsey Community Project receieved roofing work and plastering work as a free service that we would normally have paid for.

23

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

Analysis of Income cont.
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Donations and Legacies
Clothes 1,302 - 1,302
Donations 23,028 1,540 24,568
Gift aid - - -
Grants 3,050 233,227 236,277
────────── ────────── ──────────
27,380 234,767 262,147
Charitable Activities
Charitable activities 7,998 - 7,998
Subscriptions 9,188 - 9,188
────────── ────────── ──────────
17,186 - 17,186
Other Income
Interest 239 - 239
Room hire 475 - 475
Other income 79 - 79
────────── ────────── ──────────
793 - 793
────────── ────────── ──────────
45,359 234,767 280,126
────────── ────────── ──────────

24

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

3 Expenditure on Charitable Activities by Fund Type

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Administration costs 8,458 4,102 12,560
Art club - 1,826 1,826
Building costs 10,825 10,910 21,735
Communication 547 265 812
Depreciation 3,439 - 3,439
Foodbank and pantry costs 2,123 31,730 33,853
Lunch club 565 3,127 3,692
Other activty running costs 752 - 752
Reduce Reuse 488 - 488
Repair café 570 - 570
Staff salaries 85,785 86,312 172,097
Staff and volunteer related costs 2,953 6,040 8,993
Welcome spaces - 9,650 9,650
Winter wellbeing - 999 999
Youth provision 1,849 780 2,629
────────── ────────── ──────────
118,354 155,741 274,095
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Administration costs 9,233 - 9,233
Art club - -
Building costs 18,740 9,273 28,013
Communication 19 - 19
Depreciation 1,175 - 1,175
Foodbank and pantry costs - 41,613 41,613
Lunch club 850 2,863 3,713
Other activity running costs - - -
Reduce reuse 141 - 141
Repair café - - -
Staff salaries 14,712 63,844 78,556
Staff and volunteer related costs 2,187 387 2,574
Welcome spaces - - -
Winter wellbeing - - -
Youth provision 2,249 360 2,609
────────── ────────── ──────────
49,306 118,340 167,646
────────── ────────── ──────────

25

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

4 Volunteers

The charity benefits greatly from the voluntary contributions of time and money by its members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.

5 Independent Examination Fees

Fees payable to the independent examiner for: 2024 2023 £ £ Independent examination and preparation of the financial 1,500 900 statements

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2024 2023
£ £
Wages and salaries 159,227 77,269
Social security costs 8,464 -
Employer contributions to pension plans 4,406 1,287
────────── ──────────
172,097 78,556
────────── ──────────

The average head count of employees during the year was as follows:

2024 2023
Average Head Count 9 6

The number of employees that received employee benefits of more than £60,000 during the year was as follows:

More than £60,000

2024 2023
- -

Key Management Personnel

The charity considers that the Board of Trustees, the CEO and the Project Manager comprise as the Key Management Personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis.

The total renumeration that was received by the key management personnel during the year was

2024 2023
Key management personnel employee benefit 80,424 37,115

26

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

7 Trustee Remuneration and Expenses

During the year no trustees received remuneration for their services to the charity or as employees.

During the year no trustees (2023: one trustee) incurred out-of-pocket expenses (2023: total expenses £16,528).

During the year the total aggregated donations made to the charity by the trustees was £180 (2023: £420).

8 Tangible Fixed Assets

**8 ** Tangible Fixed Assets
Fixtures and Total
fittings
£ £
Cost
At 1 January 2024 5,877 5,877
Additions 11,319 11,319
────────── ──────────
At 31 December 2024 17,196 17,196
Depreciation
At 1 January 2024 1,175 1,175
Charge for the year 3,439 3,439
────────── ──────────
At 31 December 2024 4,615 4,615
Net book value
At 31 December 2024 12,581 12,581
────────── ──────────
At 1 January 2024 4,702 4,702
────────── ──────────
**9 ** Debtors
2024 2023
£ £
Accrued income 25,713 81,060
Prepayments 1,057 1,102
────────── ──────────
26,770 82,162
────────── ──────────
**10 ** Creditors
2024 2023
£ £
Trade creditors 1,500 1,058
Accruals and deferred income 92 -
────────── ──────────
1,592 1,058
────────── ──────────

27

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

11 Analysis of Charitable Funds

Analysis of Charitable Funds
1 Jan 2024 Income Expenditure Transfers 31 Dec 2024
£
£
£ £ £
Unrestricted Funds
General 95,746 77,316 (115,904) 11,319 68,477
Designated Funds
Building lease and purchase 10,000 - (2,450) - 7,550
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 105,746 77,316 (118,354) 11,319 76,027
────────── ──────────
──────────
────────── ──────────
Restricted Funds
100% Digital Leeds - 1,000 (33) - 967
Awards for all 2023 1,890 - (1,890) - -
Building repairs and improvement 30,063 - (7,464) (1,319) 21,280
Community Organisations cost
of living fund
38,189 - (38,189) - -
Director salary 16,582 - (16,582) - -
Groundwork community grant - 20,000 (12,000) - 8,000
Hedley Foundation - 780 (780) - -
Household support fund 5,692 52,079 (35,944) - 21,827
LCAN LCP Project - 6,000 (6,000) - -
LCAN Listening exercise - 1,750 (1,750) - -
LCF Stay well this winter - 3,000 (3,000) - -
Lift installation - 10,000 - (10,000) -
Lower hall trustees fund 10,000 - - - 10,000
Lunch club 561 1,816 (2,377) - -
McCarthy Christmas
lunch clubs
- 750 (750) - -
Mentoring scheme - 10,000 (6,000) - 4,000
Mohn Westlake grant 4,216 - (4,216) - -
OneStop grant - 1,000 (1,000) - -
Scurrah Wainwright grant - 4,000 (4,000) - -
Sir George Martin Trust fund - 3,000 (3,000) - -
Swinnow Pantry set up 1,116 - (1,116) - -
UKSPF Cost of Living
Events
- 21,000 - - 21,000
Welcome space coordination 5,450 5,550 (9,650) - 1,350
────────── ──────────
──────────
────────── ──────────
Total Restricted 113,759 141,725 (155,741) (11,319) 88,424
────────── ──────────
──────────
────────── ──────────
────────── ──────────
──────────
────────── ──────────
Total Funds 219,505 219,041 (274,095) - 164,451
────────── ──────────
──────────
────────── ──────────

28

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

Analysis of Charitable Funds Cont.
1 Jan 2023 Income Expenditure Transfers 31 Dec 2023
£
£
£ £ £
Unrestricted Funds
General 105,777 45,359 (49,306) (6,084) 95,746
Designated Funds
Building lease and
purchase
- - - 10,000 10,000
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 105,777 45,359 (49,306) 3,916 105,746
────────── ──────────
──────────
────────── ──────────
Restricted Funds
Awards for All 2023 - 9,950 (8,060) - 1,890
Building repairs and
improvements
- 32,640 (2,577) - 30,063
Community
Organisations cost of
living fund
- 75,000 (36,811) - 38,189
Director salary - 16,956 (374) - 16,582
Household support fund - 53,800 (48,108) - 5,692
Locality 2023 - 10,000 (10,000) - -
Lower hall trustees fund - 10,000 - - 10,000
Lunch Club 68 3,356 (2,863) - 561
Mohn Westlake grant - 4,216 - - 4,216
Sainsbury's helping
everyone eat better
- 3,000 (3,000) - -
Sir George Martin Trust
fund
1,181 - - (1,181) -
Swinnow Pantry set up - 1,116 - - 1,116
Volition 2023 - 750 (750) - -
Welcome Space coordination - 5,450 - - 5,450
WY Mayor youth activities 2023 - 7,668 (4,933) (2,735) -
Youth activities - 865 (865) - -
────────── ──────────
──────────
────────── ──────────
Total Restricted 1,249 234,767 (118,340) (3,916) 113,759
────────── ──────────
──────────
────────── ──────────
────────── ──────────
──────────
────────── ──────────
Total Funds 107,026 280,126 (167,646) - 219,505
────────── ──────────
──────────
────────── ──────────

29

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

Fund Transfers

2024

Lift installation

Sir George Martin Trust fund

In 2024 a grant was awarded to install a lift for disabled access. The lift is held as an asset, once purchased the value has been transferred to the general fund while being depreciated.

In 2024 this fund helped support the purchase of a dishwasher. The value of the asset has been transferred to the general fund as it is held in the general while being depreciated.

2023

Building repairs and improvements

Sir George Martin Trust fund

WY Mayor youth activities 2023

Funds set aside for continuity of future building occupancy

In 2023 this fund helped support the cost of a kitchen upgrade. The value of assets purchased by the fund have been transferred to the general fund as they are held in the general while being depreciated.

In 2023 this fund helped support the cost of a kitchen upgrade. The value of assets purchased by the fund have been transferred to the general fund as they are held in the general while being depreciated.

Fund Descriptions

Building lease and purchase

Funding set aside for continuity of future building occupancy

Restricted Funds

100% Digital Leeds

Awards for All 2023 Building repairs and improvements

Community Organisations Cost of Living Fund

Director salary Groundwork community grant

Hedley Foundation

Household Support Fund

Grant given to embed digital inclusion across the charity's work Grant given for Reduce Reuse Kids' Clothes activities Funding for development of the building for use

Grant funding from The National Lottery for all activities

Funding for the Director's salary

Grant given to support a project helping develop skills and employability for people far from employment

Funds given towards food supplies for a cookery skills course for disadvantaged teens

Local council funding to provide support to vulnerable households in most need of support to help with significantly rising living costs. This funding was used to support the work of the Pudsey Community Pantry.

30

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

LCAN LCP Project

Leeds Community Anchor Network gave funds to improve visibility and involvement of the third sector within West Leeds LCP and promote good partnership working, support of the Reduce Reuse Kids Clothes project.

LCAN Listening exercise Leeds Community Anchor Network gave funds to support a City-wide Listening Exercise to hear from local communities about what’s important to them.

LCF Stay well this winter Leeds Community Foundation Lift installation Grant awarded for the installation of a disabled access lift Locality 2023 Funding from Locality for signposting/ food work Lower Hall Trustees Fund Funding for the capital works to develop the building's Lower Hall for use.

Lunch Club

Grant funded by Public Health Leeds through Leeds Community Foundation to support the running of a warm space, providing hot drinks and company.

McCarthy Christmas lunch clubs Grant given to support the cost of Christmas Meals

Mentoring scheme Grant given to pioneer mentoring support for young people in year 6 and high school

Grant given to provide children's and youth arts activities

Mohn Westlake grant OneStop grant Grant given for the work of Pudsey Foodbank

Sainsbury's helping everyone eat better Scurrah Wainwright grant

Funding for food support activities

Grant given to support Signposting work

Sir George Martin Trust

Swinnow Pantry set up

UKSPF Cost of Living Events

Volition 2023

Welcome Space coordination

WY Mayor youth activities fund

Grant given for the salary costs of the clothes coordinator role and upgrades to the kitchen facilities.

Grant given to buy equipment for the set up of Swinnow Pantry.

Grant to amplify the work of Reduce Reuse Kids’ Clothes across the city of Leeds with 12 events in the 6 most deprived city wards

Grant given for HEPA filters Grant given by WYCA via VAL to coordinate and provide Welcome (Warm) Spaces for the area

Grant given from Safer Communities fund for youthwork to prevent antisocial behaviour

Youth activities

Funding given for youth and children's work

31

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

12 Analysis of Net Assets Between Funds

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Fixed assets 12,581 - 12,581
Current assets 65,037 88,424 153,461
Creditors less than 1 year (1,592) - (1,592)
────────── ────────── ──────────
76,027 88,424 164,451
────────── ────────── ──────────
Unrestricted Restricted Total Funds
Funds Funds 2023
£ £ £
Fixed Assets 4,702 - 4,702
Current Assets 102,103 113,759 215,862
Creditors less than 1 year (1,058) - (1,058)
────────── ────────── ──────────
105,746 113,759 219,505
────────── ────────── ──────────

13 Related Party Transactions

During the year the charity has received £2,000 (2023: £44,640) from Pudsey Parish Church (Charity number 1134156). Pudsey Parish Church and Pudsey Community Project are related parties due to having mutual trustees: Chris Dunford-Kelk, and Louise Douglas.

Pudsey Community Project holds a lease agreement for the rent of the Pudsey Community Project Building at £500/ month rent. During the year £6,000 (2023: £10,000) was paid to Pudsey Parish church in rent. There were no outstanding balances at the end of the year.

Pudsey Parish Church was awarded part of the Welcome Space onward grants and received £750 for the church to create a welcome space.

14 Operating Lease

The total future minimum lease payments under non-cancellable operating leases are as follows:

2024 2023
No later than 1 year 6,000 6,000
Later than 1 year but less than 5 years 24,000 24,000
Later than 5 years 82,000 88,000
────────── ──────────
112,000 118,000
────────── ──────────

The operating lease is held for the charity's building premises.

32

Pudsey Community Project

Year Ended 31st December 2024

Notes to the Financial Statements

15 Prior Year Adjustment

Due to Pudsey Community Project increasing in income these accounts have been prepared in accordance with the Charities SORP guidelines. 2023 accounting figures have been adjusted to apply accrual accounting.

2023
Statement of Financial Activities Original
2023 Restated
figures figures
Total Funds Total Funds
Income £ £
Donations and Legacies 185,695 262,147
Other Income 17,979 17,979
──────────
──────────
Total Income 203,674 280,126
──────────
──────────
Expenditure
Expenditure on Charitable Activities 177,000 167,646
──────────
──────────
Total Expenditure 177,000 167,646
────────── ──────────
────────── ──────────
Net Income / (Expenditure) 26,674 112,480
────────── ──────────
Net Income and Net Movement in Funds
Total funds brought forward 107,026 107,026
Transfers - -
──────────
──────────
Total Funds Carried Forward 133,700 219,505
────────── ──────────

33