2025-03-31-accounts - Leeds Community Spaces

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Leeds Community Spaces

Charity number 1194561

A company limited by guarantee number 11208552

Annual Report and Financial Statements

for the year ended 31 March 2025

Leeds Community Spaces

Annual Report and Financial Statements for the year ended 31 March 2025

Contents	Page
Trustees' report	2 to 6
Examiner's report	7
Statement of financial activities	8
Balance sheet	9
Notes to the accounts	10 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

Leeds Community Spaces

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Mark Southwell Howard Bradley William Graham John Riley

Resigned 22 July 2024

Charity number

Company number

1194561 11208552

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

Kentmere Community Centre Unity Trust Bank plc Kentmere Avenue Four Brindleyplace Leeds Birmingham LS14 1BW B1 2JB

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 15 February 2018. It is governed by a memorandum and articles of association as amended by special resolutions dated 10 December 2019, 8 October 2020 and 19 May 2021. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

The charity's objects

To further or benefit the residents of Leeds, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation and leisure time occupation with the objective of improving the conditions of life for the residents.

To promote the voluntary sector for the public benefit in Leeds in particular by:

Building the capacity of charitable and voluntary organisations operating within Leeds and providing them with the necessary support, information and services to enable them to pursue or contribute to any charitable purpose.

Promoting, organising and facilitating co-operation and partnership working between charitable and voluntary organisations and statutory and other relevant bodies within Leeds.

The charity's main activities

Leeds Community Spaces(LCS) have asset transferred Kentmere Community Centre and Meanwood Community centre from Leeds City Council in November 2018 and run and develop these to enable services and programs to be run from them for the benefit of the local community.

In May 2022 Leeds Community Spaces finally received confirmation of its charitable status from the Charity Commission after working on this with solicitors and the Commission since 2018.

Leeds Community Spaces also offer support and consultancy work to other community organisations running community spaces.

Public benefit statement

In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular to benefit the residents of Leeds by providing facilities that enable them to participate in services and programs that enable them to reach their full potential.

Achievements and performance

Throughout 2024–25 Leeds Community Spaces (LCS) has continued to manage and develop Kentmere and Meanwood Community Centres as inclusive, safe, and welcoming spaces that empower local organisations to deliver services and programmes supporting community development and wellbeing. These centres have remained vital assets to the local area, providing affordable, supportive bases for a wide range of community and third sector organisations.

Our centres have been open and accessible to everyone, and our team has continued to review programmes and services to ensure they remain relevant and responsive to the evolving needs of the communities we serve. We are proud that both Kentmere and Meanwood Community Centres continue to be regarded as integral parts of their local communities.

Permanent tenants at Kentmere Community Centre include LS14 Trust – a local community development organisation that runs a range of activities and events at the centre for local children and families; Seacroft Friends and Neighbours – a charitable organisation that runs lunch clubs and activities at the centre for older people in the area; Seacroft and Manston Cluster – a partnership of local schools and services supporting children and families; and a new tenant, Turning Point – an alternative education provision for local pupils. The centre has also continued to hire out rooms for regular weekly bookings, including a pay-what-you-can youth theatre group; an inclusive LGBTQIA+ youth group; a free weekly dance class for young people living in East Leeds; a subsidised Zumba class for adults; and a weekly church group.

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance continued

At Meanwood Community Centre, LCS has continued to host a wide range of community-focused groups and services. Permanent tenants include Stitch-Up CIC, a modern craft and textile school delivering skills-based training and workshops; a local food pantry run by InterACT Church and Community Partnership, helping to relieve food poverty and reduce food waste; and Meanwood Valley Pre-School and Family Hub, which received an ‘Outstanding’ Ofsted rating when inspected this year. We have also continued to rent space at the centre to regular weekly groups and local partners, including the Royal Voluntary Service, who facilitate a range of subsidised groups for people aged 55 and over; a variety of health and wellbeing classes, including yoga, tai chi, somatics and Zumba; a weekly Pay-What- You-Can Youth Theatre; and various music ensembles, including steel pans classes, a successful community big band, and a popular sensory music group for babies, toddlers, and pre-schoolers.

LCS has also continued to support the development of Nowell Mount Community Centre throughout the year, working alongside the Nowell Mount Community Group and Steering Team. This support helped to establish a varied and well-used programme of activities, and the centre has grown into a valued community asset. In Quarter 4, we formally handed back responsibility for the centre to Leeds City Council.

LCS continues to work closely with third sector and community partners to strengthen local networks of support. In Seacroft, we have remained active contributors to the We Are Seacroft partnership – a collaboration of community and faith-based organisations working together to create meaningful social change and a safer, more connected community. A similar approach has continued in Meanwood, where we work closely with the local Community Anchor Network, led by InterACT, to improve services and outcomes for the local community.

Throughout the year, our centres have also served as Welcome Spaces during the winter months, providing warmth, safety, and connection for those facing financial hardship. We also led school uniform exchanges in both Meanwood and Seacroft, and continued to support the Healthy Holidays initiative, ensuring that young people had access to nutritious meals and engaging activities during school breaks.

A key achievement this year has been securing a VCSE Energy Efficiency Grant from Groundwork UK to carry out much-needed energy improvements at Meanwood Community Centre. In January 2025, works were completed to replace the old boiler, install low-surface temperature radiators in the pre-school, and upgrade outdated fluorescent lighting to energy-efficient LED alternatives. These upgrades are expected to help reduce consumption and lower running costs. Further improvements are planned for FY25–26, including the installation of solar panels.

Despite these positive steps, the organisation has continued to be significantly impacted by the steep rise in energy costs. Sustained high utility prices remain a serious financial pressure, increasing the cost of operating our centres and placing strain on our resources. This highlights the importance of ongoing investment in energy efficiency. In addition to this, both buildings are older properties, which not only lack modern energy-saving features but also require ongoing repairs and maintenance, placing an additional strain on our operational costs.

At the end of March 2025, our longstanding Development and Operations Manager left the organisation to take up a new role. Having been with LCS since its formation, their departure marked a significant transition. A handover plan was implemented, with key responsibilities redistributed among Trustees and the remaining staff team (two part-time permanent staff and one sessional worker). Trustees have continued to meet regularly to oversee this transition and plan the next steps for the organisation’s future.

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Financial review

The net income for the year was £21,410, including net income of £21,410 on unrestricted funds and net income of £nil on restricted funds after transfers.

Reserves policy

Policy Statement

Charity law requires any income received by a charity to be spent within a reasonable period of receipt. Trustees should be able to justify the holding of income as reserves. A reserves policy explains to existing and potential funders, donors and other stakeholders why a charity is holding a particular amount of reserves.

For the purpose of this policy the term reserves is applied to that part of Leeds Community Spaces income that is freely available for its general purposes.

Reserves are the resources that Leeds Community Spaces has available to spend on anything that is right for the organisation once it has met its commitments and covered its other planned expenses. This definition excludes underspent funds from restricted grants I.E where a funder has specified what the money must be spent on and Trustees do not have the power to spend the money on anything else.

Reserves should therefore generally only include unrestricted funds and this is money that can be spent on anything that furthers the objectives of LCS

Any organisation which enters commitments through the agreement to deliver services, the employment of staff, the rental of premises, the purchases of goods or services etc - must ensure that it has sufficient resources. Even when an organisation operates in the most stable of environments where future income streams and expenditure requirements can be identified there will remain an element of uncertainty as to the absolute timing for each individual transaction and also the possibility that unforeseen expenses or liabilities will merge. Against this background it is considered good practice for Leeds Community Spaces to seek to build some financial reserves which will allow us to meet future commitments to unforeseen expenses without a negative impact on their ability .

Reserves Target

Free reserves should total three months of total organisational operating costs based on the next budget year. This should be regularly reviewed to ensure that it meets the organisation’s changing needs and circumstances.

The charity's free reserves, excluding fixed assets, at the year end were £525.

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Statement of trustees' responsibilities

The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.

Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. 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.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.

Approved by the board of trustees on 10/09/2025

Howard Bradley (Trustee)

Leeds Community Spaces

Independent examiner's report to the trustees of Leeds Community Spaces

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 14.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

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.

Simon Bostrom FCIE

11/09/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Leeds Community Spaces

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) - Rental income 128,137 Other sales and fees 35,225 Total income 163,362 Expenditure on: Salaries NI and pensions (3) 68,045 Staff travel expenses 14 Payroll charges 732 Utilities 34,851 Rates 786 Telephone and internet 2,036 Postage and stationery 526 Waste and recycling 5,979 Insurance 4,769 Repairs and maintenance 11,322 Food and refreshments 1,640 Cleaning and sundries 19,039 Legal, professional, licences and subs 1,002 Equipment and materials 2,946 Computer consumables and software 880 Independent examination 732 Depreciation 9,722 Bank charges 203 Advertising and publicity - Room and venue hire - Grants and donations to other organisations - Bad debts 1,148 Total expenditure 166,372 Net income / (expenditure) (3,010) Transfers between funds (4) 24,420 Net movement in funds 21,410 Fund balances brought forward 7,889 Fund balances carried forward (4) 29,299	2025 Restricted funds £ 35,329 - - 35,329 - - - 1,350 - - - - - 9,559 - - - - - - - - - - - - 10,909 24,420 (24,420) - 15,698 15,698	2025 Total funds £ 35,329 128,137 35,225 198,691 68,045 14 732 36,201 786 2,036 526 5,979 4,769 20,881 1,640 19,039 1,002 2,946 880 732 9,722 203 - - - 1,148 177,281 21,410 - 21,410 23,587 44,997	2024 Total funds £ 47,026 97,161 14,468 158,655 68,082 391 695 32,535 780 1,048 221 6,006 4,639 22,557 465 17,337 555 4,686 1,683 693 4,962 198 133 600 2,496 - 170,762 (12,107) - (12,107) 35,694 23,587

All incoming resources and resources expended derive from continuing activities.

Leeds Community Spaces

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 28,774 Total fixed assets 28,774 Current assets Debtors and prepayments (6) 9,356 Cash at bank and in hand (7) (2,862) Total current assets 6,494 Current liabilities: amounts falling due within one year Creditors and accruals (8) 5,969 Total current liabilities 5,969 Net current assets / (liabilities) 525 Net assets 29,299 Funds Unrestricted funds 29,299 Restricted funds - Total funds 29,299	2025 Restricted £ - - - 15,698 15,698 - - 15,698 15,698 - 15,698 15,698	2025 Total £ 28,774 28,774 9,356 12,836 22,192 5,969 5,969 16,223 44,997 29,299 15,698 44,997	2024 Total £ 13,400 13,400 11,752 7,820 19,572 9,385 9,385 10,187 23,587 7,889 15,698 23,587

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 10/09/2025

Howard Bradley (Trustee)

Leeds Community Spaces

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by 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) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

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.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Fixtures and fitings: over 5 years Computer equipment: over 4 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

Leeds Community Spaces

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations Groundwork UK LCC Community Committees LS14 Trust OPAL Leeds City Council (LCC) Moor Allerton Elderly Care Other LCC grant funding Zero Waste Leeds 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - - - - -	2025 Restricted funds £ 32,532 1,447 650 700 - - - - 35,329	2025 Total funds £ 32,532 1,447 650 700 - - - - 35,329 2025 £ 66,462 5,196 (5,000) 1,387 68,045	2024 Total funds £ - 5,200 1,400 - 12,700 3,915 23,095 716 47,026 2024 £ 66,800 4,808 (4,808) 1,282 68,082

The average number of employees during the year was 4, being an average of 2.6 full time equivalent (2024: 3.8, 3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ LCC Meanwood doors 15,000 - LCC MICE 50 - LCC MICE 648 - LCC HAP - 1,400 LCC MICE - 47 Groundwork UK - 32,532 LS14 Trust - 650 OPAL - 700 15,698 35,329	Outgoing £ - - - 1,400 47 8,112 650 700 10,909	2025 £ 1,387 Transfers £ - - - - - (24,420) - - (24,420)	2024 £ 1,282 - Balance c/f £ 15,000 50 648 - - - - - 15,698

Fund name

Purpose of restriction

LCC Meanwood doors Towards the cost of replacement doors at Meanwood. LCC MICE Towards a new noticeboard. LCC MICE Towards room bookings for public meetings. LCC HAP HAP Funding from Outer East Housing Advisory Panel towards your safety improvements.

Notes to the accounts continued

Leeds Community Spaces

for the year ended 31 March 2025

4 Restricted funds contintued

Fund name LCC MICE

Groundwork UK

LS14 Trust OPAL

Purpose of restriction

From Killingbeck and Seacroft Ward Councillors to fund three new driveway mirrors at Kentmere.

For VCSE Energy Efficiency Scheme funding for building upgrades at Meanwood. The transfer relates to fixed asset purchases for the general purposes of the charity. Welcome spaces grant for Kentmere. Welcome spaces grant for Meanwood.

5 6 7 8	Tangible assets Cost £ £ At 1 April 2024 - - Additions - - At 31 March 2025 - - Depreciation At 1 April 2024 - - Charge for year - - At 31 March 2025 - - Net book value At 31 March 2025 - - At 31 March 2024 - - Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Other creditors Class 3 Class 4	£ 759 - 759 670 89 759 - 89 Computers and IT	£ 23,869 25,096 48,965 10,558 9,633 20,191 28,774 13,311 2025 £ 8,015 1,341 9,356 2025 £ 12,836 - 12,836 2025 £ 5,917 52 5,969 Fixtures, fittings and equipment	Total £ 24,628 25,096 49,724 11,228 9,722 20,950 28,774 13,400 2024 £ 10,036 1,716 11,752 2024 £ 7,820 - 7,820 2024 £ 9,385 - 9,385

Leeds Community Spaces

Notes to the accounts continued

for the year ended 31 March 2025

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

10 Funds held as agent
Nowell Mount Community Centre
Fund name
Nowell Mount Community Centre

Balance b/f
Incoming
Outgoing
Transfers
Balance c/f
£
£
£
£
£
15,148
9,961
2,859
(22,250)
-
15,148
9,961
2,859
(22,250)
-
Additional information
The charity has been holding funds for the Nowell Mount Community Centre
but at the year end responsibility was transferred to Nowell Mount. The
charity has been able to retain the balance of £22,250 and this has been
transferred as income to the charity.

Leeds Community Spaces

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations - 12,700 Rental income 128,137 97,161 Other sales and fees 35,225 14,468 Total income 163,362 124,329 Expenditure Salaries NI and pensions 68,045 62,882 Staff travel expenses 14 391 Payroll charges 732 695 Utilities 34,851 27,220 Rates 786 780 Telephone and internet 2,036 1,048 Postage and stationery 526 221 Waste and recycling 5,979 6,006 Insurance 4,769 4,639 Repairs and maintenance 11,322 2,257 Food and refreshments 1,640 465 Cleaning and sundries 19,039 17,337 Legal, professional, licences and subs 1,002 555 Equipment and materials 2,946 3,720 Computer consumables and software 880 1,683 Independent examination 732 693 Depreciation 9,722 4,962 Bank charges 203 198 Advertising and publicity - 133 Room and venue hire - 410 Grants and donations paid - 2,496 Bad debts 1,148 - Total expenditure 166,372 138,791 Net income / (expenditure) (3,010) (14,462) Transfers between funds 24,420 5,957 Net movement in funds 21,410 (8,505) Fund balances brought forward 7,889 16,394 Fund balances carried forward 29,299 7,889	2025 Restricted funds £ 35,329 - - 35,329 - - - 1,350 - - - - - 9,559 - - - - - - - - - - - - 10,909 24,420 (24,420) - 15,698 15,698	2024 Restricted funds £ 34,326 - - 34,326 5,200 - - 5,315 - - - - - 20,300 - - - 966 - - - - - 190 - - 31,971 2,355 (5,957) (3,602) 19,300 15,698	2025 Total funds £ 35,329 128,137 35,225 198,691 68,045 14 732 36,201 786 2,036 526 5,979 4,769 20,881 1,640 19,039 1,002 2,946 880 732 9,722 203 - - - 1,148 177,281 21,410 - 21,410 23,587 44,997	2024 Total funds £ 47,026 97,161 14,468 158,655 68,082 391 695 32,535 780 1,048 221 6,006 4,639 22,557 465 17,337 555 4,686 1,683 693 4,962 198 133 600 2,496 - 170,762 (12,107) - (12,107) 35,694 23,587

Leeds Community Spaces

Charity number 1194561

A company limited by guarantee number 11208552

Annual Report and Financial Statements

for the year ended 31 March 2025

Leeds Community Spaces

Annual Report and Financial Statements for the year ended 31 March 2025

Contents	Page
Trustees' report	2 to 6
Examiner's report	7
Statement of financial activities	8
Balance sheet	9
Notes to the accounts	10 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

Leeds Community Spaces

Trustees' report for the year ended 31 March 2025

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates

Mark Southwell Howard Bradley William Graham John Riley

Resigned 22 July 2024

Charity number

Company number

1194561 11208552

Registered in England and Wales Registered in England and Wales

Registered and principal address

Bankers

Kentmere Community Centre Unity Trust Bank plc Kentmere Avenue Four Brindleyplace Leeds Birmingham LS14 1BW B1 2JB

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

Method of recruitment and appointment of trustees

The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Objectives and activities

The charity's objects

To promote the voluntary sector for the public benefit in Leeds in particular by:

Promoting, organising and facilitating co-operation and partnership working between charitable and voluntary organisations and statutory and other relevant bodies within Leeds.

The charity's main activities

In May 2022 Leeds Community Spaces finally received confirmation of its charitable status from the Charity Commission after working on this with solicitors and the Commission since 2018.

Leeds Community Spaces also offer support and consultancy work to other community organisations running community spaces.

Public benefit statement

Achievements and performance

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Achievements and performance continued

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Financial review

The net income for the year was £21,410, including net income of £21,410 on unrestricted funds and net income of £nil on restricted funds after transfers.

Reserves policy

Policy Statement

For the purpose of this policy the term reserves is applied to that part of Leeds Community Spaces income that is freely available for its general purposes.

Reserves should therefore generally only include unrestricted funds and this is money that can be spent on anything that furthers the objectives of LCS

Reserves Target

The charity's free reserves, excluding fixed assets, at the year end were £525.

Leeds Community Spaces

Trustees' report (continued) for the year ended 31 March 2025

Statement of trustees' responsibilities

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

Approved by the board of trustees on 10/09/2025

Howard Bradley (Trustee)

Leeds Community Spaces

Independent examiner's report to the trustees of Leeds Community Spaces

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 14.

Responsibilities and basis of report

Independent examiner's statement

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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

Simon Bostrom FCIE

11/09/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Leeds Community Spaces

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2025

Notes 2025 Unrestricted funds £ Income from: Grants and donations (2) - Rental income 128,137 Other sales and fees 35,225 Total income 163,362 Expenditure on: Salaries NI and pensions (3) 68,045 Staff travel expenses 14 Payroll charges 732 Utilities 34,851 Rates 786 Telephone and internet 2,036 Postage and stationery 526 Waste and recycling 5,979 Insurance 4,769 Repairs and maintenance 11,322 Food and refreshments 1,640 Cleaning and sundries 19,039 Legal, professional, licences and subs 1,002 Equipment and materials 2,946 Computer consumables and software 880 Independent examination 732 Depreciation 9,722 Bank charges 203 Advertising and publicity - Room and venue hire - Grants and donations to other organisations - Bad debts 1,148 Total expenditure 166,372 Net income / (expenditure) (3,010) Transfers between funds (4) 24,420 Net movement in funds 21,410 Fund balances brought forward 7,889 Fund balances carried forward (4) 29,299	2025 Restricted funds £ 35,329 - - 35,329 - - - 1,350 - - - - - 9,559 - - - - - - - - - - - - 10,909 24,420 (24,420) - 15,698 15,698	2025 Total funds £ 35,329 128,137 35,225 198,691 68,045 14 732 36,201 786 2,036 526 5,979 4,769 20,881 1,640 19,039 1,002 2,946 880 732 9,722 203 - - - 1,148 177,281 21,410 - 21,410 23,587 44,997	2024 Total funds £ 47,026 97,161 14,468 158,655 68,082 391 695 32,535 780 1,048 221 6,006 4,639 22,557 465 17,337 555 4,686 1,683 693 4,962 198 133 600 2,496 - 170,762 (12,107) - (12,107) 35,694 23,587

All incoming resources and resources expended derive from continuing activities.

Leeds Community Spaces

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 28,774 Total fixed assets 28,774 Current assets Debtors and prepayments (6) 9,356 Cash at bank and in hand (7) (2,862) Total current assets 6,494 Current liabilities: amounts falling due within one year Creditors and accruals (8) 5,969 Total current liabilities 5,969 Net current assets / (liabilities) 525 Net assets 29,299 Funds Unrestricted funds 29,299 Restricted funds - Total funds 29,299	2025 Restricted £ - - - 15,698 15,698 - - 15,698 15,698 - 15,698 15,698	2025 Total £ 28,774 28,774 9,356 12,836 22,192 5,969 5,969 16,223 44,997 29,299 15,698 44,997	2024 Total £ 13,400 13,400 11,752 7,820 19,572 9,385 9,385 10,187 23,587 7,889 15,698 23,587

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on 10/09/2025

Howard Bradley (Trustee)

Leeds Community Spaces

Notes to the accounts

for the year ended 31 March 2025

1 Accounting policies

Basis of accounting

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Taxation

Tangible fixed assets

Tangible fixed assets are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

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

Leeds Community Spaces

Notes to the accounts continued

for the year ended 31 March 2025

2 Grants and donations Groundwork UK LCC Community Committees LS14 Trust OPAL Leeds City Council (LCC) Moor Allerton Elderly Care Other LCC grant funding Zero Waste Leeds 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - - - - -	2025 Restricted funds £ 32,532 1,447 650 700 - - - - 35,329	2025 Total funds £ 32,532 1,447 650 700 - - - - 35,329 2025 £ 66,462 5,196 (5,000) 1,387 68,045	2024 Total funds £ - 5,200 1,400 - 12,700 3,915 23,095 716 47,026 2024 £ 66,800 4,808 (4,808) 1,282 68,082

The average number of employees during the year was 4, being an average of 2.6 full time equivalent (2024: 3.8, 3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ LCC Meanwood doors 15,000 - LCC MICE 50 - LCC MICE 648 - LCC HAP - 1,400 LCC MICE - 47 Groundwork UK - 32,532 LS14 Trust - 650 OPAL - 700 15,698 35,329	Outgoing £ - - - 1,400 47 8,112 650 700 10,909	2025 £ 1,387 Transfers £ - - - - - (24,420) - - (24,420)	2024 £ 1,282 - Balance c/f £ 15,000 50 648 - - - - - 15,698

Fund name

Purpose of restriction

Notes to the accounts continued

Leeds Community Spaces

for the year ended 31 March 2025

4 Restricted funds contintued

Fund name LCC MICE

Groundwork UK

LS14 Trust OPAL

Purpose of restriction

From Killingbeck and Seacroft Ward Councillors to fund three new driveway mirrors at Kentmere.

5 6 7 8	Tangible assets Cost £ £ At 1 April 2024 - - Additions - - At 31 March 2025 - - Depreciation At 1 April 2024 - - Charge for year - - At 31 March 2025 - - Net book value At 31 March 2025 - - At 31 March 2024 - - Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Other creditors Class 3 Class 4	£ 759 - 759 670 89 759 - 89 Computers and IT	£ 23,869 25,096 48,965 10,558 9,633 20,191 28,774 13,311 2025 £ 8,015 1,341 9,356 2025 £ 12,836 - 12,836 2025 £ 5,917 52 5,969 Fixtures, fittings and equipment	Total £ 24,628 25,096 49,724 11,228 9,722 20,950 28,774 13,400 2024 £ 10,036 1,716 11,752 2024 £ 7,820 - 7,820 2024 £ 9,385 - 9,385

Leeds Community Spaces

Notes to the accounts continued

for the year ended 31 March 2025

9 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

10 Funds held as agent
Nowell Mount Community Centre
Fund name
Nowell Mount Community Centre

Leeds Community Spaces

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants and donations - 12,700 Rental income 128,137 97,161 Other sales and fees 35,225 14,468 Total income 163,362 124,329 Expenditure Salaries NI and pensions 68,045 62,882 Staff travel expenses 14 391 Payroll charges 732 695 Utilities 34,851 27,220 Rates 786 780 Telephone and internet 2,036 1,048 Postage and stationery 526 221 Waste and recycling 5,979 6,006 Insurance 4,769 4,639 Repairs and maintenance 11,322 2,257 Food and refreshments 1,640 465 Cleaning and sundries 19,039 17,337 Legal, professional, licences and subs 1,002 555 Equipment and materials 2,946 3,720 Computer consumables and software 880 1,683 Independent examination 732 693 Depreciation 9,722 4,962 Bank charges 203 198 Advertising and publicity - 133 Room and venue hire - 410 Grants and donations paid - 2,496 Bad debts 1,148 - Total expenditure 166,372 138,791 Net income / (expenditure) (3,010) (14,462) Transfers between funds 24,420 5,957 Net movement in funds 21,410 (8,505) Fund balances brought forward 7,889 16,394 Fund balances carried forward 29,299 7,889	2025 Restricted funds £ 35,329 - - 35,329 - - - 1,350 - - - - - 9,559 - - - - - - - - - - - - 10,909 24,420 (24,420) - 15,698 15,698	2024 Restricted funds £ 34,326 - - 34,326 5,200 - - 5,315 - - - - - 20,300 - - - 966 - - - - - 190 - - 31,971 2,355 (5,957) (3,602) 19,300 15,698	2025 Total funds £ 35,329 128,137 35,225 198,691 68,045 14 732 36,201 786 2,036 526 5,979 4,769 20,881 1,640 19,039 1,002 2,946 880 732 9,722 203 - - - 1,148 177,281 21,410 - 21,410 23,587 44,997	2024 Total funds £ 47,026 97,161 14,468 158,655 68,082 391 695 32,535 780 1,048 221 6,006 4,639 22,557 465 17,337 555 4,686 1,683 693 4,962 198 133 600 2,496 - 170,762 (12,107) - (12,107) 35,694 23,587

Leeds Community Spaces

Independent examiner's report to the trustees of Leeds Community Spaces

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2025, which are set out on pages 8 to 14.

Responsibilities and basis of report

Independent examiner's statement

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 company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

Signed: …………………………………… Name: Simon Bostrom FCIE

11/09/2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW