2023-03-31-accounts - Better Leeds Communities

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Company registered number 01754257 Registered charity number 514371

Better Leeds Communities Financial Statements for the year ended 31st March 2023

Better Leeds Communities Report of the Board of Trustees/Directors for the year ended 31st March 2023

The Board presents its report and the audited financial statements for the year ended 31st March 2023. Included within the trustees’ report is the directors’ report as required by company law.

The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

1. Reference and Administrative Information

Charity name	Better Leeds Communities Limited
Charity Registration Number	514371
Company Registration Number	01754257
Registered Office Better Leeds Communities	42-46 Burley Lodge Road
	Leeds
	LS6 1QP
Trustee/Directors	Neil Canwell (Chair)
	William Hird
	Sarah Walker
	Terri McGregor
	John O’Dwyer - resigned 19/07/2022
	Christopher Eatwell – resigned 29/11/2022
	Matt Farrar – resigned 22/07/2022
	Richard Napier – joined 31/05/2022
	Alexander Knight – joined 19/07/2022
	Kulvinder Richardson – joined 29/11/2022
Senior Management Team	Taira Kayani
	Rebecca Nicholson – joined 18/07/2022
	Rebecca Nicholson – resigned 26/02/2023
Auditors	Slade & Cooper Limited Chartered Certified
	Accountants and Registered Auditors
	Beehive Mill
	Jersey St
	Ancoats Manchester
	M4 6JG
Bankers	Unity Trust Bank plc
	Nine Brindley Place 80 Cheapside
	Birmingham London
	B1 2HB 1.EC2V 6DZ
	Scottish Widows Bank plc
	67 Morrison Street
	Edinburgh, EH3 8YJ
	CCLA COIF Charities Deposit Fund
	Senator House
	85 Queen Victoria Street, London, EC4V 4ET

Better Leeds Communities

Report of the Board of Trustees/Directors for the year ended 31st March 2023

2. Structure, Governance and Management

Company Status and Governing Document

Better Leeds Communities is a charitable company limited by guarantee, incorporated on 19 September 1983 and registered as a charity on 21 July 1983. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by its Articles of Association. In the event of the charity being wound up, members are required to contribute an amount not exceeding £1. There are currently 10 members.

Recruitment and Appointment of Trustees

All the directors of the company are also trustees of the charity. The trustees who served during the year under review and to date are set out on page 1. In accordance with the Articles of Association, one-third of the directors or, if their number is not three or a multiple of three, the number nearest to one-third, must retire from office and being eligible, can offer themselves for re-election. The directors to retire by rotation shall be those who have been longest in office since their last appointment. If any directors became or were appointed directors on the same day those to retire shall (unless they otherwise agree among themselves) be determined by lot.

Our strategy is to recruit individuals with skills we have identified as necessary and have lived experience of our service area to continue to ensure effective governance.

Anyone interested in joining the Board is first asked to submit a CV, which is scrutinised by the Chair. If appropriate, the prospective trustee is offered the opportunity to observe a Board meeting. By mutual agreement an interview is scheduled, a DBS check is carried out and references are taken up. A final recommendation is then made to the trustees. The final decision to appoint a new trustee is taken at a Board meeting.

Induction and Training of Trustees

All current trustees are already familiar with the practical work of the charity, and many will participate in staff training, meetings, and away days. Trustees are informed of the provision of activities and meet all senior staff members.

Additionally, all new trustees receive a prepared Trustee Induction Pack, which includes the following Better Leeds Communities information:

Publicity leaflet Latest annual accounts Latest annual report All organisational policies Memorandum and Articles of Association Minutes of the latest Board meeting Contact details for the Board Relevant Charity Commission leaflets The NCVO – Good Trustee Guide

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

Organisational Structure

Better Leeds Communities is organised, so the trustees meet regularly to manage its affairs and provide strategic direction. The organisations day-to-day management is undertaken by the Chief Executive Officer who is directly accountable to the Chair and collectively the wider Board of Trustees.

The CEO manages the Deputy CEO, the Communities Manager, the First Contact Manager, the Debt Supervisor, Generalist, Housing and Support & Engagement staff; the Debt Team are managed by the Debt Supervisor; and the First Contact Team is managed by the First Contact Manager and the Communities Team is managed by the Communities Manager. The Income generation is the responsibility of the Deputy CEO. Remuneration for key personnel is reviewed by the Board of Trustees on an annual basis with reference to the NJC pay scales.

Risk Management

Consideration of risk is an ongoing aspect of all project planning, monitoring, and quality assurance. Many procedures such as authorisation, monitoring and reporting, staff vetting and appraisal, safety procedures for staff, property and clients, and adequate insurance cover are in place; and security equipment has been installed to safeguard against theft from the building. We continue to invest in training, resources, and development of new policies on all aspects of safety in the workplace. The principal financial risk to the charity is the loss of income through major contracts coming to an end and the risk of being unable to secure continuation funding. The trustees review this risk on a regular basis and keep a risk register. The Board holds strategy meetings to plan for the future and ensure that the charity remains responsive to new opportunities. Decisions taken at these meetings inform the future direction of the charity.

3. Our Aims and Objectives

The main object of the charity is the promotion of any charitable purpose for the benefit of the inhabitants of, principally but not exclusively, the local government area of Leeds and its environs, and more particularly the promotion of learning and social inclusion amongst the inhabitants of the area and the provision of facilities in the interests of social welfare, recreation, and leisure time occupation.

The organisation provides a range of services and activities in pursuance of these objectives including legal advice in welfare benefits, debt, and housing. We deliver social prescribing services across Leeds in partnership with service leads, and deliver intensive, holistic support packages to individuals in financial crisis. Additionally, we also work alongside local residents to develop participatory activities that they have pride in and ownership of, including coordinating and delivering community activities and fun days; and run a personalised community leadership programme developing skills, confidence, and civic participation. In addition, within our building we house specialist facilities (including training and interview rooms, an activity studio, and a kitchen) to run our own activities to cater for the needs of community groups, public and private sector organisations.

Having such excellent community-based facilities means that we can readily host a range of activities, public events and meetings for the benefit of the local community and beyond.

Better Leeds Communities’ staff and volunteers are guided by the following set of values that positively influence the culture of the organisation: Our values are:

Excellence - We are ambitious for Leeds, we are committed to delivering high quality, continuous improvement and value for money.

Better Leeds Communities

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Collaboration - Partnership is at the centre of all we do, we work positively with others to achieve more for the people who use our services.

Inclusion - We value diversity, we promote equality. Our services are open, accessible and our opportunities are available to all. We are always welcoming, encouraging, and respectful.

Sustainability - We are innovative, forward looking, and creative. We are enterprising, relevant, and progressive in pursuit of our vision.

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the aims of the organisation and its future activities.

Better Leeds Communities

Report of the Board of Trustees/Directors for the year ended 31st March 2023

4. Our Achievements and Performance

Chair's Report

I am pleased to introduce Better Leeds Communities Annual Report 2022-2023 which sets out for our clients, supporters, staff, funders and the public our work and achievements during the year and our future plans. I would like to thank the Directors/ Trustees, the Senior Management team and all of our staff for their hard work during the year.

Better Leeds Communities is a long-established charity that has delivered vitally important services in Leeds for many years. The Directors/Trustees and the Senior Management team are very conscious of the need to ensure that it continues to operate for many years into the future and to do that financial stability is crucial. Like the rest of the country, we experienced significant cost of living pressures during the year in both staff related and non-staff costs. However, we were able to offset the majority of these increases by careful cost management. This resulted in a small deficit of £7k for the year which, given the circumstances was a creditable outcome. Our net assets at the end of the year were £605.4k, of which £467.9k was held in cash.

In addition to our previously planned activities, we were able to make a significant contribution to alleviating the cost-of-living crisis by distributing vouchers and other resources funded by Leeds City Councils’ Household Support Fund. The administration of this urgent project placed significant strain on our Management Team and staff, but we were able to successfully deliver these resources which were very much needed by our clients.

Our funders continued to be extremely supportive during this period, and our service volumes have returned to pre Covid levels.

We continued to invest in upgrades to our building particularly in projects to reduce energy consumption.

Staff recruitment continued to prove challenging during 2022/23 and posts remained unfilled for longer than we would have liked, reflecting the tightening in the jobs market post Covid. This placed extra demands on existing staff members, and we are extremely grateful for their hard work in providing cover.

During the course of 2022-2023 Chris Eatwell, John O’Dwyer and Matt Farrar retired from our Trustee Board, and we are very grateful for the time and experience that they contributed. We were pleased to welcome Richard Napier, Alex Knight and Kully Richardson to the Board. I am very grateful to my fellow Trustees for continuing their involvement as volunteer Trustees.

I would like to record my thanks to all our staff, funders and partners for their support.

Neil Canwell Chair of Trustees

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

Chief Executive’s Report

Coming out of the national Covid 19 pandemic, the current financial year began with a concerted effort to resume delivery of our services and activities in-person. The resumption of a ‘new normal’ included staff returning to work from our Burley Lodge Centre and at outreach locations a minimum of 60% of their working week. We welcomed staff back to start to engage in their client work in the supportive environment of the workplace, amongst colleagues and managers.

As we recovered and restarted our services, activities and room bookings, welcoming participants and clients back into face-to-face delivery, we began to see the demand for services increasing rapidly. The year was dominated by the cost-of-living crisis, energy and food prices increased beyond the reach of the people we aim to serve. This created a further period of unique disturbance to our operational delivery as many of our service users were disproportionately affected by the consequences of the crisis. Often the impact was felt most acutely by the same groups of people that had been impacted by the Covid 19 pandemic, exacerbating the challenges and further depleting the resilience of those in poverty, insecure employment. Housing, health and race inequalities combined to put many of our clients at significant and enduring disadvantage stretching people to crisis point both financially and emotionally. Food and Fuel Poverty meant increasing numbers approached us in crisis for financial support.

As the year progressed and we headed towards winter, our advice service (in particular) was inundated with requests for support and advice. Waiting lists increased and staff adapted services to offer support more flexibly to try to meet demand. We do not see this situation improving over the coming year and are concerned about further increases in demand coupled with potential funding cuts. In-year, we have been able to offer clients financial support by issuing food and fuel vouchers and have supported some clients with wider essentials such as cookers and carpets. We hope further support of this nature will be forthcoming in the coming year to support those in desperate financial situations. I am incredibly grateful to the staff team for their dedication and hard work under such immensely challenging circumstances. Their compassion and kindness is a source of immense pride for me as are their achievements and creativity given the challenges they face on a daily basis.

Better Leeds Communities closes the year in a strong position both financially and strategically. We reaffirm our commitment to empowering people, working co-operatively with partners, and coproducing our services and activities. We remain committed to ensuring that we continue to work holistically with individuals and families in order to achieve demonstrable long-lasting change in their lives.

We thank all of our stakeholders, particularly our funders who have been understanding and supportive of our challenges. We look forward to working with all our supporters in the coming year.

I would like to take this opportunity to thank our team of staff and volunteers for all their commitment and dedication, without their enthusiasm for the work and commitment to our service users we would be unable to achieve such excellent outcomes.

I am also extremely grateful to the Directors/Trustees for their continued energy and commitment to our mission.

Taira Kayani Chief Executive Officer

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

5. Our Services

Advice Services

MaPS Debt Advice Service

The MaPS Debt Advice Service delivers debt advice sessions to Leeds residents. The service is funded by the Money and Pensions Service (MaPS) through Citizen Advice.

The Debt Service provides detailed Debt Casework including negotiations with creditors, agreement to debt write offs, assistance with court proceedings, discussions with enforcement agents, and advice on the full range of statutory debt solutions, plus help with income maximisation and financial capability.

Referrals come from a wide variety of agencies and organisations including education settings, Leeds Voluntary Sector organisations, Housing Support Workers, Health professionals, through self-referral and from Better Leeds Communities other services.

The services Specialist Debt Advisors deliver advice on a range of debt issues including credit cards, loans, rent, utilities, and council tax arrears; and all are qualified to act as approved intermediaries for Debt Relief Orders when appropriate to client situations.

The year has presented numerous challenges, primarily due to the cost-of-living crisis that has affected personal finances. This crisis resulted in a substantial increase in the number of new cases opened by the project.

Throughout the year, a total of 830 new cases were opened, with 155 of them continuing to receive support into the following year. Additionally, 73 cases from the previous year required ongoing assistance. The new cases highlighted a significant burden on households, as they encompassed 824 dependent children, emphasising the pressures faced by families.

Heightened demand led to the project managing a greater amount of debt over the year, totalling £4,766,317.59.

While the complexity of cases has increased in the post-pandemic period, the number of creditors clients are dealing with has remained consistent year on year. However, it should be noted that 73 clients had to navigate interactions with ten or more creditors, further complicating their situations.

To address the increase in demand, the project was granted an additional full-time equivalent (FTE) staff member in October 2022 for a period of six months. However, we have also had a great deal of uncertainty about the continuation of funding for this project which heightened uncertainty for staff. Funding was secured in the end and luckily, we have managed to retain our 2 FTE Debt Advisors.

Children’s Centres

The Children’s Centre service is funded by Citizen Advice Leeds, through funding received from Leeds City Council and is aimed at those responsible for (or expecting) a child under 16years of age in Leeds and focusing on those expecting a baby or that have children under the age of 5.

Referrals are received from numerous sources, including Citizen Advice Leeds, Family Support Workers, and self-referrals.

Better Leeds Communities Report of the Board of Trustees/Directors for the year ended 31st March 2023

Our Generalist Advice Workers deliver advice on Welfare Benefits, housing, debt, employment and immigration; assist clients with form filling, benefit appeals and mandatory reconsideration. They also signpost to other services provided by Better Leeds Communities and those of appropriate external organisations depending on client needs.

The year has been dominated by the increasing cost of living pressures that have led to high numbers of clients contacting us for support with their money worries. We have been able to provide information advice and support with benefits checks, ensuring clients are in receipt of all the benefits they are entitled to. Additionally, we have been fortunate to be able to provide financial assistance through the Household Support Fund and to make applications to Trusts through supporting clients to make grant applications. In-year we offered appointments at outreach locations and at the Burley Lodge Centre. Appointments were also offered over the telephone and via email as client need dictated.

The promotion of the service with Family Outreach teams and Childrens Centre staff continued throughout the year to ensure that those in contact with other services were directed appropriately to advice to support their circumstances. Additionally the service was promoted through social media as well as through our networks and partnerships. We also continued to work with schools to promote the service to parents and carers.

The project supported 428 unique clients in the 2022-23 financial year.

Housing Advice Service

Our Housing Service delivers housing advice to Leeds residents and is funded by Citizen Advice Leeds

The service provides detailed advice to ‘Casework’ level; supports those who are homeless or at risk of homelessness, or in need of help with an urgent housing issue - including referral to some temporary accommodation schemes; and advises on a wide range of other issues including renting, housing options after relationship breakdowns, tenants’ rights and obligations, harassment, repairs and legal procedures.

Clients continued to present with complex housing needs that increases the time and intervention required; and we are also seeing clients that have multiple complexities in their lives including debt and poor wellbeing.

We have continued to meet client need by delivering appointments flexibly to ensure accessibility, this has included face to face appointments at the Burley Lodge Centre, telephone appointments and advice via email. Overall, clients have been reluctant to meet with an advisor in person and the majority of appointments have been delivered by telephone with follow up work via letter and email.

We have struggled with limited resources to meet the demand for advice. We have received double the number of enquires to those that we are able to offer appointments to and the situation is exacerbated by limited onward referral pathway to solicitors able to take on legal aid work. The situation has been frustrating for clients and staff alike. We have explored options such as pro bono support without success.

As rents increased throughout the year, we were contacted by increasing numbers of clients being threatened with eviction as they struggled to meet their housing costs on top of increased fuel and food prices. Evictions were also being initiated by some landlords issuing eviction notices as a means of making improvements to their properties and then increasing the rent.

Better Leeds Communities Report of the Board of Trustees/Directors for the year ended 31st March 2023

Affordability in the private rented sector is becoming an increasing problem for clients and longer waiting lists for Local Authority housing are intensifying pressures on clients.

During the year, our Housing casework service supported 203 unique clients.

Henry Smith 2020-2023

The Henry Smith Project offers holistic Debt Advice and support to clients referred by the citywide Linking Leeds Project. This project means the organisation the ability to offer a more holistic service to clients in financial hardship than our MaPS Debt Advice Project. Often the clients referred into this project have additional social needs and additional complexities in their lives such as physical health problems and poor mental health.

Clients are assessed at the beginning of their debt advice journey with our Debt Advisor using our customised wellbeing wheel to establish their wellbeing across a range of indicators. A co-produced action plan is developed to create agreed achievable targets to deal with the identified issues. Our Debt Advisor works with the client and various partners by signposting or referring the client to external agencies for additional support and to accesses specialist services. A further assessment is at the end of the client journey enables a measurement of outcomes pre and post engagement with the project.

Clients are; More optimistic - 75% Report an improvement in how they are dealing with problems - 75% Feeling more relaxed – 75% Thinking more clearly – 80% Will experience increased financial stability - 75% Avoid homelessness – 32%

More aware of where to go for information and support – 100%

During the operational period of the financial year the service has supported 169 new clients which has begun to increase as the Linking Leeds project has been able to reestablish itself post Covid-19. Demand for the service has begun to escalate as the year has progressed and the effects of the cost-of-living crisis have started to have greater impact on those most financially insecure.

Stronger Families

The Stronger Families project is a collaboration of third sector organisations across Leeds and Bradford. It is funded by the European Structural and Investment Funds (ESIF) and the National Lottery and managed by the DWP – local management is provided by Leeds City Council.

Stronger Families supports parents to access training, start job searching and find employment - Better Leeds Communities supports parents to do this by providing Specialist Debt and Housing Advice for families struggling with unemployment, low school attendance, physical health, social emotional and mental health issues, and financial exclusion.

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

To be eligible for support people must:

have a dependent child
have the right to work in the UK
not be in paid work

Clients of the service are allocated a Key Worker to support them to access specialists who can help with their health and wellbeing, debt issues, housing advice, budgeting, and benefits advice and preparation for work.

Whilst the plan was to return to face to face delivery of services with the lifting of Covid 19 restrictions, in March 2022, in reality the resumption of in-person services were hampered by continued concerns expressed by clients to meet with their Key Workers and our debt and housing advisors

During the year client referral flow resumed and increased as the cost of living and housing challenges began to have a negative impact on the Stronger Families clients. Our Specialist Debt & Housing Advisors continued to report that those accessing support continue to present with complex issues and require longer periods of support.

The service closed to participants at the mid-point of the financial year, allowing client cases to be completed and closed by the end of the calendar year. Significant efforts were made to find on-going funding for the project; however, these were not successful. Delivery numbers had been twice the target numbers for the project in the period of operation with 55 Debt clients supported and 42 Housing clients supported in the financial year.

Leeds City Council - Household Support Fund & Household Support Fund 3

In June 2022 we received £30,000 (Household Support Fund) and in December 2022 (Household Support Fund 3) we received an additional £40,000. This funding was received to allow us to provide direct financial support to clients accessing our advice services in financial hardship caused by the national cost of living crisis caused by increasing energy and food costs. We used this funding to provide financial support through vouchers and direct payments for actual costs to households genuinely in need of support. Wherever possible, we linked the support to existing services.

The majority of funding went to clients accessing our advice services, however we also provided support to families identified as being in financial crisis by staff in schools.

The Household Support Fund allowed us to support 263 households including 199 households with children, 54 adult only households and 10 households with pensioners. We supplied 27 vouchers for energy and water costs, 255 vouchers for food and 94 vouchers for wider essentials including white goods.

The Household Support Fund 3 allowed us to support 196 households including 113 households with children, 82 adult only households and 1 household with pensioners. We supplied 52 vouchers for energy and water costs, 132 vouchers for food and 12 vouchers for wider essentials including white goods.

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

Aviva Community Fund

The Aviva Community Fund helps local causes build stronger communities across the UK. We successfully raised £4,773 through their crowd funding platform aimed at helping people take control of their wellbeing by giving them the tools to be more financially independent and ready for anything. The funding will support clients accessing our debt advice projects where their debt solutions include the application for a Debt Relief Order (DRO) and they do not have the financial means of meeting the £90 DRO application fee.

The funding we have secured will allow us to pay the DRO fee for 53 clients.

Advice UK

As members of Advice UK and recipients of funding for the MaPS debt Advice Project we were eligible to make an application for funding to support with the administration of Debt Relief Orders. Our application was successful as we met the criteria which was;

Is authorised by the Financial Conduct Authority to provide debt advice
Does not generate any revenue in the process of administering DRO applications and does not charge any fees to clients beyond the £90 DRO application fee
Holds a MaPS accredited Quality Standard and will provide details of this upon request

The funding we received supported the administration of Debt Relief orders for our debt advice clients accessing the MaPS Debt Advice Project.

The Law Society Charity Fund

Our successful funding application to this funding body allowed us to increase the provision of housing advice (casework) to residents of Leeds following a surge in enquiries from people struggling with homelessness or at risk of homelessness, or in need of help with an urgent housing issue - including referral to some temporary accommodation schemes; and advises on a wide range of other issues including renting, housing options after relationship breakdowns, tenants’ rights and obligations, harassment, repairs and legal procedures.

The funding allowed us to increase service delivery over a 3-month period (January – March 2023). 25 clients (with 19 children) were supported in this period.

The Cardigan Centre

We received funding originating from the Local Care Partnership (LCP) for the Woodsley and Holt Park area to deliver a ‘Warm Hub’ Project in the LCP area. The project was delivered in partnership with the Cardigan Centre to support local families with the cost-of-living crisis through the worst of the winter months.

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

Communities and Families

1 Burley: 170 Voices

The project had grown and developed as the Covid 19 restrictions came to an end at the beginning of the second year of this 5-year Lottery funded project. Engagement and participation picked up in pace throughout the year as did the diversity of delivery.

Participants have grown in their engagement and continue to develop confidence in themselves and each other. We observed them facing into their fears of the impending ‘Cost of Living Crisis’ and continue to be aware of the changing needs and general mood of the community. The numbers we have engaged with this year has been encouraging and demonstrates greater confidence in our abilities to identify and meet the needs of the local community. We adjusted and responded to demand and the wellbeing needs of the community effected by almost 3 years of crisis (pandemic and now cost of living). The impetus to ‘develop’ oneself that we know existed before the pandemic has dissipated and has been replaced with a desire to ‘belong’ and increase social interaction. This shift in the personal priorities of our participants has meant that several of our groups have run over an extended period. We have continued to work with our participants to encourage some personal development by trying new experiences and gaining new skills.

The challenges in recruiting and retaining volunteers continues. As part of the Leeds Volunteers Managers Network, we have recognised that this issue is widespread and caused by things such as a shift in people who want to volunteer, volunteers are looking for more flexibility, students can be good but end up leaving and the general reduction post covid 19. There is also pressure on more people to find more paid hours if on Universal Credit so less time to volunteer.

This is reflected in our own experiences of having lost volunteers over the last year and then struggled to recruit more. The project is committed to valuing and welcoming, supporting and developing volunteers and we have taken on our first student volunteer ‘placement’ this year.

Our ambition to support volunteers to gain a recognised qualification in community development. We see this as a way of achieving personal, organisational and community goals, for the individual, the project and BLC and the wider community. We will explore the possibility of reviving and updating a previously organisationally held Community Leadership Course to deliver it as an NOCN Endorsed Programme meaning we could advertise and recruit with a nationally recognised certification (Level 1).

Our Networks and partnerships continue to strengthen and grow. Our ability to meet partners face to face and invite them to work in partnership with us using our Burley Lodge Centre as a base has meant that we have been able to diversify our delivery and increase participation.

We have made increasing numbers of referrals to financial and money advice over the last year as the cost-of-living crisis has affected most if not all the families we work with.

Many of our groups have asked that a WhatsApp group is created to stay in contact / share ideas and update each other. We have also increased our presence on all social media platforms and continue to grow our audience this way. One of the more successful routes has been via the app ‘NextDoor’ which is a hyperlocal social networking service for neighbourhoods.

Better Leeds Communities

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Amongst activities delivered was:

Stay and Play

From the first session this group has been extremely popular. Feedback from parents and carers suggest that the children are becoming more confident and look forward to coming each week. It has allowed children whose English isn’t their first language to develop their English skills and for some parents/carers it’s encouraged them to get out of the house and meet other parents and carers in their area. The parent attendees have built excellent rapport with each other and are keen to get involved with other courses and contribute to the design of other sessions.

Women’s Walking Group

This initially started as a low impact fitness session but did not attract the engagement that we had initially hoped. On reflection, we reverted to a walking group that the participants saw as gentle introduction to ‘getting active’ with the intention of building the numbers. The group have selfidentified aims to improve both their physical and mental health and get out into new areas across Leeds and potentially further afield.

As Ramadan started, a drop off in numbers was expected and the time was used to advertise the group to the wider community. We now have an exciting possibility of working alongside another organisation who would be able to provide the project with a qualified instructor. Numbers have improved and this affords the possibility of exploring new and potentially more challenging activities.

Art Collective

The Art Collective is a group formed from last year. These participants were very keen to swap skills and learn from and with a wider group from the area. Funding was secured from Live Well Leeds to trial the idea and support their ambitions to become ‘makers’. The focus of this group was to create a safe, supportive and inclusive environment for people of all abilities to learn, practice and share skills.

Pop up Craft Café

Project staff began visiting Rainbow Junktion (a local pay as you feel café project) regularly. This has helped build strong and positive relationships with the café participants. The café visitors are always pleased to see us, and many have tried a craft activity with us at least once. This has proven to be a great opportunity to tell people about our project and other services that are open to access in the area.

The Pop-Up Craft Café model has proved to work in engaging the wider community and we aim to take it to other local venues such as Left Bank and Residential Homes in the local area.

Women Supporting Women

This group ran in partnership with Touchstone who share our aims and objectives around developing self-esteem, building resilience, and creating connections.

The group was made up of new participants to the project as well as some that had joined from other existing groups. For many it was a step up in their community engagement and for some was the first semi-formal group that they had attended. For some this was a struggle, and we did have dropouts after the first few sessions. For those that lasted the course length, the feedback suggested they felt more empowered, confident, and resilient.

Better Leeds Communities

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Community Share

Aligning with the wider organisational value of sustainability, we trialled a new monthly Community Share to bring people together on the first Saturday morning of each month for Information Sharing, crafting and a clothes swap. to promote green living and sustainability. We plan to invite other makers / and do-ers into the space to build on what we’ve started with the aim of also including a ‘conversation café’ with themes for each month.

Burley Brunch

The Burley Brunch was set-up as a warm space over the winter months to coincide with our debt dropin session. As we saw the numbers increasing there was a perfect opportunity to offer those waiting for an appointment with one of our specialist advisors, the chance to learn more about the project, talk to us about what they’d like to see happening and simply to lend an ear to many.

Tea-time Club

We attracted some additional funding through the Local Care Partnership that was aimed at creating ‘Warm Hubs’ to support local families with the cost-of-living crisis. We worked in partnership with the Cardigan Community Centre after identifying both organisations were hearing that there was a need for a space for families to use after school for a warm light meal and some activities. 1 Burley contributed our ideas and resources to the provision one evening through the worst of the winter months.

Having spoken to families that had engaged with us in other activities, we established that there was a certain amount of embarrassment and stigma attached to the concept. This led to us changing our approach and advertising. We removed the wording ‘Warm Hub’ and instead called it a Tea-time Club.

Women’s Group

We found that towards the back end of 2022 the women’s group has fluctuated a lot in engagement – on listening to what was happening we found out there were a large number that were becoming more interested in finding paid work due to changes in their circumstances and the Cost-of-Living Crisis. We partnered with Groundwork. They provided work experience opportunities and training in the Energy Efficiency sector. Most participants were looking for local jobs in schools. 8 women developed individual actions plans through the partnership work. To date 3 Women from the Group have found a route into employment. We have encouraged the remaining women to support us as volunteers.

Half Term Events

Clay Workshop - The Clay workshops really captured the imagination of both children and adults and was a mindful and creative session that everyone thoroughly enjoyed.

Easter Fun - Over the half term break in April, these split age group sessions worked really well as we were able to provide fun and activities that were age appropriate and kept the children entertained and allowed them to share ideas and conversations with the adults that were more appropriate to them. Lineham Farm Visit - Our good friends at Lineham farm invited us to take a group of children to them for the day to explore the grounds, try some new activities and broaden their experiences. We tried den building, fire starting, animal feeding and archery. The children left feeling proud of their achievements.

Better Leeds Communities

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Social Prescribing

Linking Leeds

Linking Leeds is the integrated city-wide Social Prescribing service for people in Leeds that links individuals attending GP practices or living in the community with a range of local community services to improve social, emotional, and mental wellbeing. It is commissioned by NHS Leeds Clinical Commissioning Group.

The service is a consortium of seven local partners, including Better Leeds Communities, who have over a decade of collective experience delivering Social Prescribing to the people of Leeds. The Liking Leeds service commenced delivery on the 1st September 2019. Linking Leeds provides Social Prescribing for all Leeds residents aged 16 years and above and responds to the specific health profiles of communities.

Linking Leeds is aimed at anyone who may benefit from better links with their local community, including those who wants to improve their general health and wellbeing. It can connect people with a range of services in their area, including mental health support, fitness classes, volunteering or employment opportunities, faith groups, money or housing services and hobby groups.

Our Wellbeing Coordinators started to re-establish their presence in community locations and GP surgeries this year. Referral numbers picked up throughout the year as GP’s began to see more patients face to face and other referral agencies saw an increase in their caseloads exacerbated by the lack of being able to see people through the periods of restriction enforced by the Covid 19 pandemic. Throughout the year, numbers of referrals continued to grow as more people were affected financially by the cost-of-living crisis, with a negative effect on mental and emotional health.

Services and Room Hire

First Contact Service

The First Contact Team, which includes our Casual First Contact Team who work evenings and weekends, are the welcoming face of the organisation. They are the first point of contact for all clients, customers, contractors, and funders coming into Better Leeds Communities services and facility.

As Covid 19 restrictions were lifted at the beginning of the financial year, we welcomed back some of our regular room bookers and staff returned to working from the Burley Lodge Centre, taking calls and welcoming in clients and customers accessing training and activities at the Centre. Sadly, the enforced restricted working did lead to us losing a couple of our regular staff members who left due to certainty about available work.

The First Contact team also deliver element that support our service delivery and as services began to return to more face the face delivery the team engaged more in the work, they had previously undertaken. The team also resumed taking calls and ensuring they were answered in a timely manner and that emails were replied to within 3 days.

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

Room Hire

In year, room booking began to return being closer to previous levels. We saw an increase in room rental income equating to 55% higher than the previous financial year and returning to 89% of pre pandemic levels. The budget for the year has set at an optimistic £40,000 but we achieved £42,867 in the financial year.

We have continued to make improvements to the building including the purchase the replacement of 2 of the Centre’s 3 boilers with support from the Energy Emergency Fund.

6. Financial review

2022-23 continued to be a particularly challenging year in terms of new or renewed funding being available. Some of our funding was under threat of withdrawal post the current financial year, creating a degree of uncertainty for both the organisation and the individuals working for us. This came at a time when demand for services was surging. Thankfully, we were able to secure additional funding for both debt and housing advice in-year and the impending cuts to funding did not in fact materialise and we were able to meet all our funding outputs and outcomes. As we go into the next financial year, we have the majority of our current funding requirements met and are hopeful that shortfalls in budget will be met. The funding landscape has begun to open up following the Covid 19 pandemic and we are seeing some longer-term opportunities emerging.

Income in the year increased from £656,033 to £742,935. Expenditure also increased in the year from £599,760 to £750,007. This left an overall net movement in funds in the year of (£7,082) made up of (£4,663) in restricted funds and (£2,419) unrestricted funds.

Funding came from a variety of statutory and non-statutory bodies. Better Leeds Communities is grateful to all our funders, especially in such difficult times for our participants and clients, for helping the organisation to work towards its mission of creating opportunities that enable Leeds residents to achieve their potential by raising aspirations, removing barriers, and developing abilities that lead to a better life.

Reserves policy

The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (the free reserves) held by the charity should be adequate to ensure that current levels of activity could continue for at least six months during a period of unforeseen difficulty.

At 31 March 2023 the total reserves were £605,458. Of this £20,654 are restricted and not available for general use and £146,040 are held as functional fixed assets. The trustees are mindful of their responsibilities for the maintenance and repair of the Burley Lodge Centre building. Significant investment has been made to improve and maintain the building to date, however, there are ongoing issues with the building infrastructure and design. Trustees agreed to allocate a designated reserve of £150,000 to ensure the high standard of maintenance and repair are preserved and any necessary upgrades can be undertaken. This leaves the level of free reserves amounting to £288,764. This reserve level, together with ongoing sources of income, give the trustees the confidence to consider that this reserve is sufficient to meet the above objective.

Better Leeds Communities Report of the Board of Trustees/Directors for the year ended 31st March 2023

The free reserves are required to:-

Finance new and existing projects until such time as funds are received from the relevant grant making body, where appropriate.
Finance an orderly close-down of BLC should the need arise.

7. Funders

Better Leeds Communities would like to thank its funders during the 2022-2023 financial year. It is only with the continuation of funding being available that we have been able to continue to deliver the muchneeded services for Leeds residents.

Big Lottery Community Fund Citizens Advice Citizens Advice Leeds The Henry Smith Charity European Structural and Investment Funds/Leeds City Council Leeds City Council Community Links Aviva Community Fund Advice UK The Law Society Charity The Cardigan Centre

8. Plans for future periods

During the forthcoming financial year, we will revert to our long-term plan to continue to explore how we can ensure the sustainability and expansion of services to Leeds residents. We will continue with a focus on the development of community assets and strong local partnerships; and continue to empower our clients to make informed choices about their lives via the provision of quality services. We will create a new strategy for the 2023-25 period and develop our Marketing Strategy,

In the financial year 2022-2023 the organisation reviewed services and income streams with an aim to expand services going forward. In the current year, we retained income from Citizens Advice and increased the income to cover a 6-month period from October 2022 to March 2023. In addition, we secured additional funds from several sources, including The Law Society Charity and Leeds City Council. In addition, we improved our internal resources with the appointment of a full time Deputy CEO (18/07/2022 – 26/02/2023) with specific responsibilities around fundraising and marketing activity.

During 2023-2024 we will continue to apply for funding and market our Room Hire Business. We have several funding bids in the pipeline or expected to emerge in the 2023-24 financial year, these include funding to support our clients with digital exclusion and to support our staff with training and development opportunities aimed at improving their skills and resilience. We also expect to receive further funding from Leeds City Council aimed at increasing advice provision and provide direct financial support to clients accessing our advice service.

Report of the Board of Trustees/Directors for the year ended 31st March 2023

Better Leeds Communities

10. Statement of the Board of Directors’ responsibilities

The trustees (who are also directors of Better Leeds Communities for the purposes of company law) are responsible for preparing the Report of the Board of Directors and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Board of Directors to prepare financial statements 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 that period. In preparing these financial statements, the Board of Directors are required to:

Select suitable accounting policies and then 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 and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation The Board of Directors is responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the Board of Directors is aware:

There is no relevant audit information of which the auditors are unaware
The Board of Directors has taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information The Board of Directors is responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

11. Auditors

Slade & Cooper Ltd were re-appointed as the charitable company's auditors during the year and have expressed their willingness to continue in that capacity. The Principal Auditor for the 2022-23 year has changed from Katie Hall to Christy Lau.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

Approved by the Board of Directors and signed on its behalf by

Neil Canwell (Chair)

Date: 27.11.2023

Independent Auditor’s Report to the Members of Better Leeds Communities

Opinion

We have audited the financial statements of Better Leeds Communities (the ‘charitable company’) for the year ended 31 March 2023, which comprise the Statement of Financial Activities (including the income and expenditure account), the Balance Sheet, the Statement of Cash Flows and the related notes. 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:

give a true and fair view of the state of the charitable company’s affairs as at 31 March 2023, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.

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 charitable company 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 charitable company'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 trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information

Independent Auditor’s Report (continued)

and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

the information given in the trustees’ report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Trustees’ Annual Report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 19, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view,

Independent Auditor’s Report (continued)

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 charitable company’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 liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

enquiry of management and those charged with governance around actual and potential litigation and claims.
enquiry of the charity's staff, management and those charged with governance to identify any instances of non-compliance with laws and regulations.
reviewing minutes of meetings of those charged with governance.
reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-andguidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-foraudit.aspx. This description forms part of our auditor’s report.

Independent Auditor’s Report (continued)

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Christy Yun Hing Lau FCCA DChA CTA

Senior Statutory Auditor

for and on behalf of

Slade & Cooper Limited Statutory Auditors Beehive Mill Jersey Street Manchester M4 6JG

Date: 27[th] November 2023

Better Leeds Communities

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted funds Note £ Income from: Donations and legacies 3 5 Charitable activities: 4 Advice Service 2,000 Communities and Families - Services and Room Hire 45,228 Investments 5 2,465 Total income 49,698 Expenditure on: Charitable activities: 6 Advice Service - Communities and Families - Services and Room Hire 52,117 Total expenditure 52,117 (2,419) 8 (2,419) Transfer between funds - Net movement in funds for the year (2,419) Reconciliation of funds Total funds brought forward 587,223 Total funds carried forward 584,804 Net income/(expenditure) for the year Net income/(expenditure) before net gains/(losses) on investments	Restricted funds £ - 498,240 194,987 - - 693,227 502,903 194,987 - 697,890 (4,663) (4,663) - (4,663) 25,317 20,654	Total funds 2023 £ 5 500,240 194,987 45,228 2,465 742,925 502,903 194,987 52,117 750,007 (7,082) (7,082) - (7,082) 612,540 605,458	Total funds 2022 £ 8,078 444,016 175,966 27,862 111
			*656,033*
			401,734 175,966 22,060
			*599,760*
			56,273
			*56,273* -
			*56,273* 556,267
			*612,540*

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

A full comparative SOFA is available on the last page of the financial statements.

Better Leeds Communities Company number 01754257

Balance sheet as at 31 March 2023

Note £ £ Fixed assets Tangible assets 13 146,040 Total fixed assets 146,040 Current assets Debtors 14 32,288 Cash at bank and in hand 467,870 Total current assets 500,158 Liabilities Creditors: amounts falling due in less than one year 15 (40,740) Net current assets 459,418 Total assets less current liabilities 605,458 Net assets 605,458 The funds of the charity: Restricted income funds 16 20,654 Unrestricted income funds 17 584,804 Total charity funds 605,458 2023	£ £ 165,670 *165,670* 20,634 444,135 *464,769* (17,899) *446,870* 612,540 *612,540* 25,317 587,223 *612,540* 2022	£ £ 165,670 *165,670* 20,634 444,135 *464,769* (17,899) *446,870* 612,540 *612,540* 25,317 587,223 *612,540* 2022
		*165,670* *446,870*
		612,540
		*612,540*
		25,317 587,223
		*612,540*

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 27 to 45 form part of these accounts.

Approved by the Board of Directors on 22.11.2023 and signed on their behalf by:

Neil Canwell (Chair)

Better Leeds Communities

Statement of Cash Flows for the year ending 31 March 2023

Note 2023 £ Cash provided by/(used in) operating activities 20 21,270 Cash flows from investing activities: Dividends, interest, and rents from investments 2,465 Cash provided by/(used in) investing activities 2,465 23,735 Cash and cash equivalents at the beginning of the year 444,135 Cash and cash equivalents at the end of the year 467,870 Increase/(decrease) in cash and cash equivalents in the year	2022 £ *73,666*
	111
	*111*
	73,777 370,358
	*444,135*

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Better Leeds Communities meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees have made no key judgments which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Expenditure on charitable activities includes delivery costs undertaken to further the purposes of the charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 7.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Leasehold improvements Over the period of the lease Fixtures, fittings & equipment 25% reducing balance Computer equipment 33.3% straight line

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023 (continued)

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 9. Outstanding contributions at the year end amounted to £2,861 (2022: £2,713). The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 7.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

CJRS grants Donations Total Total by fund 31 March 2022	Unrestricted £ 5 5 8,079	Restricted £ - - -	Total 2023 £ - 5 5 8,079	Total 2022 £ 5,078 3,000
				8,078

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Advice UK Aviva RDO Big Lottery Fund Citizens Advice Bureau Citizens Advice Leeds Henry Smith Charity Hyde Park Source Law Society Leeds City Council Household Support Fund Household Support Fund 3 Stronger Families Warm Hub Advice Service Linking Leeds Communities and Families Other income - room hire Other income Services and Room Hire Total Total by fund 31 March 2022	Unrestricted £ 2,000 - - - - - - - - - - - 2,000 - - 42,867 2,361 45,228 47,228 39,529	Restricted £ - 4,773 96,035 133,291 92,852 57,300 - 4,927 30,000 40,000 35,937 3,125 498,240 194,987 194,987 - - - 693,227 608,315	Total 2023 £ 2,000 4,773 96,035 133,291 92,852 57,300 - 4,927 30,000 40,000 35,937 3,125 500,240 194,987 194,987 42,867 2,361 45,228 740,455 647,844	Total 2022 £ 1,000 - 106,653 125,421 88,352 56,750 6,250 - 10,667 - - 48,923 -
				444,016 175,966
				175,966 27,634 228
				27,862
				647,844

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities (cont.)

Previous reporting period Advice Service Advice UK Big Lottery Fund Citizens Advice Bureau Citizens Advice Leeds Henry Smith Charity Hyde Park Source Leeds City Council Stronger Families Advice Service Communities and Families Linking Leeds Communities and Families Services and Room Hire Other income - room hire Other income Services and room hire Total 5 Investment income Income from bank deposits	Unrestricted £ 2,465 2,465	Unrestricted £ 1,000 - - - - - 10,667 - 11,667 - - 27,634 228 27,862 39,529 Restricted £ -	Restricted £ - 106,653 125,421 88,352 56,750 6,250 - 48,923 432,349 175,966 175,966 - - - 608,315 2023 £ 2,465 2,465	Total 2022 £ 1,000 106,653 125,421 88,352 56,750 6,250 10,667 48,923
				444,016 175,966
				175,966 27,634 228
				27,862
				647,844
				2022 £ 111
				111

All investment income in the previous year was unrestricted

Better Leeds Communities

Notes to the accounts for the year ended 31 March 2023 (continued)

6 Analysis of expenditure on charitable activities

Advice Service £ Staff costs 314,319 Administration 938 Depreciation - Project costs 78,318 - 109,328 502,903 Previous reporting period Staff costs Administration Depreciation Project costs Restricted expenditure Unrestricted expenditure Governance costs (see note 7) Support costs (see note 7) Governance costs (see note 7) Support costs (see note 7)	Communities and Families £ 159,938 714 - 20 - 34,315 194,987 Advice Service £ 281,581 11,033 - 17,544 - 91,576 401,734	Services and Room Hire £ - - 19,630 - 11,138 21,349 52,117 Communities and Families £ 148,177 1,413 - - - 26,376 175,966	Total 2023 £ 474,257 1,652 19,630 78,338 11,138 164,992 750,007 Services and Room Hire £ - - 19,715 - 3,172 (827) 22,060 2023 £ 697,890 52,117 750,007	Total 2022 £ 429,758 12,446 19,715 17,544 3,172 117,125
				599,760
				Total 2022 £ 429,758 12,446 19,715 17,544 3,172 117,125
				599,760
				2022 £ 577,700 22,060
				599,760

Notes to the accounts for the year ended 31 March 2023 (continued)

Better Leeds Communities

7 Analysis of governance and support costs

8

Basis of apportionment Staff costs Time spent Office costs Floor area Audit fees Governance Legal and professional Governance Subscriptions & Membership Governance Other Governance Previous reporting period Basis of apportionment Staff costs Time spent Office costs Floor area Audit fees Governance Legal and professional Governance Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation Auditor's remuneration - audit fees	Support £ 109,095 55,897 - - - - 164,992 Support £ 72,167 44,958 - - 117,125 2023 £ 19,630 4,082	Governance £ - - 4,898 3,400 2,664 176 11,138 Governance £ - - 3,120 52 3,172 2022 £ 19,715 3,120	Total 2023 £ 109,095 55,897 4,898 3,400 2,664 176
			173,290
			Total 2022 £ 72,167 44,958 3,120 52
			120,297

Notes to the accounts for the year ended 31 March 2023 (continued)

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9 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries Social security costs Pension costs Recruitment, training and travel Allocated as follows: Charitable activities Support costs	2023 £ 509,211 41,811 23,533 8,797 583,352 474,257 109,095 583,352	2022 £ 441,117 35,967 20,698 4,143
		501,925
		429,758 72,167
		501,925

No employees has employee benefits in excess of £60,000 (2022: Nil).

The average number of staff employed during the period was 23 (2022: 24). The average full time equivalent number of staff employed during the period was 16.7 (2022: 16).

The key management personnel of the charity comprise the trustees and the Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £65,211 (2022: £55,405).

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Notes to the accounts for the year ended 31 March 2023 (continued)

10 Trustee remuneration and expenses, and related party transactions

Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

No trustees received travel and subsistence expenses during the year. (2022:£nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

11 Government grants

The government grants recognised in the accounts were as follows:

Leeds City Council CCG - Linking Leeds Leeds City Council - Household Support Fund HMRC job retention scheme	2023 £ 35,937 194,987 70,000 - 300,924	2022 £ 59,590 175,966 - 5,078
		240,634

There were no unfulfilled conditions and contingencies attaching to the grants.

12 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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Notes to the accounts for the year ended 31 March 2023 (continued)

13 Fixed assets: tangible assets

Cost Additions Disposals Depreciation Charge for the year Disposals Net book value 14 Debtors Other debtors Prepayments and accrued income At 31 March 2022 At 1 April 2022 At 31 March 2023 At 1 April 2022 At 31 March 2023 At 31 March 2023	Leasehold improvements £ 398,137 - - 398,137 236,688 16,256 - 252,944 145,193 161,449 2023 £ 3,439 28,849 32,288	Computer equipment £ 13,956 - - 13,956 9,735 3,374 - 13,109 847 4,221 2022 £ 1,796 18,838 20,634	£ 412,093 - - Total
			412,093
			246,423 19,630 -
			266,053
			146,040
			165,670

Notes to the accounts for the year ended 31 March 2023 (continued)

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15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other creditors and accruals Taxation and social security costs Deferred income	2023 £ 22,705 8,309 9,726 40,740	2022 £ 8,865 8,492 542
		17,899

No accrual for holiday pay was required at the end of March 2023 (March 2022: £0), but a pay accrual was entered this year due to the sessional staff being paid in arrears.

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Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds

Balance at 1 April 2022 £ Advice Service Aviva RDO - 12,314 - 12,177 - - - 826 - Stronger Families - Warm Hub 25,317 Communities and Families - - Total 25,317 Household Support fund Children's Centre Advice Service Henry Smith 2020/2023 Housing Advice Law Society My Place (Leeds) Money Advice Service Linking Leeds Burley Voices	Income £ 4,773 96,035 55,049 57,300 37,803 70,000 4,927 133,291 35,937 3,125 498,240 194,987 194,987 693,227	Expenditure £ (810) (99,945) (55,049) (64,661) (37,803) (70,000) (4,927) (133,291) (35,937) (480) (502,903) (194,987) (194,987) (697,890)	Transfers £ - - - - - - - - - - - - - -	Balance at 31 March 2023 £ 3,963 8,404 - 4,816 - - - 826 - - 2,645
				20,654
				-
				-
				20,654

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Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds (cont.)

Balance at 1 April 2020 £ Advice Service 600 - - 5,033 20,245 - - - - My Place (Leeds) 14,640 Stronger Families - 40,518 Communities and Families Linking Leeds - - Total 40,518 Previous reporting period Asda Foundation Burley Voices Children's Centre Advice Service Henry Smith 2020/2023 Horizons Hyde Park Source Leeds Advice Service MaPS Trainee Money Advice Service	Income £ - 79,563 52,349 56,750 27,090 6,250 36,003 22,900 102,521 - 48,923 432,349 175,966 175,966 608,315	Expenditure £ (600) (51,295) (52,349) (49,606) (35,990) (4,533) (36,003) (22,900) (85,721) (13,814) (48,923) (401,734) (175,966) (175,966) (577,700)	Transfers £ (15,954) - - (11,345) (1,717) - - (16,800) (45,816) - - (45,816)	Balance at 31 March 2022 £ - 12,314 - 12,177 - - - - - 826 -
				25,317
				-
				-
				25,317

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Notes to the accounts for the year ended 31 March 2023 (continued)

16 Analysis of movements in restricted funds (cont.)

Name of restricted fund Description, nature and purposes of the fund

The Aviva Community Fund helps local causes build stronger communities across the Aviva Community Fund UK.

1 Burley: 170 Voices This project supports people living in Burley to build a sustainable movement by them taking a lead in developing and delivering community activities bringing people together. Children's Centre This is a scheme providing an outreach advice service at centres across Leeds Advice Service Henry Smith This project provides holistic debt advice and support to clients referred by the Linking Leeds Project. Housing Advice This service delivers housing advice to Leeds residents Household Support This is a project to help with the cost of Living crisis. Fund The Law Society Charity Fund This service delivers housing advice to Leeds residents Citizens Advce - This forms part of a national initiative to provide debt advice. Money & Pensions Debt Advice Project Stronger Families This project provides debt and housing support to people referred by the wider Stronger Families Project. originating from the Local Care Partnership (LCP) for the Woodsley and Holt Park area The Cardigan Centre to deliver a ‘Warm Hub’ Project in the LCP area. Linking Leeds This is the integrated city-wide Social prescribing service for patients attending GP practices in Leeds.

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Notes to the accounts for the year ended 31 March 2023 (continued)

17 Analysis of movement in unrestricted funds

Maintenance and repair fund Building fund General fund Previous reporting period General fund Building fund	Balance at 1 April 2022 £ 425,774 161,449 - 587,223 Balance at 1 April 2020 £ 338,044 177,705 515,749	Income £ 49,698 - - 49,698 Income £ 47,718 - 47,718	Expenditure £ (35,861) (16,256) - (52,117) Expenditure £ (5,804) (16,256) (22,060)	Transfers £ (150,000) - 150,000 - Transfers £ 45,816 - 45,816	As at 31 March 2023 £ 289,611 145,193 150,000
					584,804
					As at 31 March 2022 £ 425,774 161,449
					587,223

Name of unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Building fund The fixed assets are essential for the future operation of the charity and so are excluded from free reserves.

Maintenance and Trustees agreed to allocate a designated reserve of £150,000 to ensure the repair fund high standard of maintenance and repair are preserved and any necessary upgrades can be undertaken.

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Notes to the accounts for the year ended 31 March 2023 (continued)

18 Analysis of net assets between funds

Tangible fixed assets Net current assets/(liabilities) Total Previous reporting period Tangible fixed assets Net current assets/(liabilities) Total	General fund £ 847 288,764 289,611 General fund £ 4,221 421,553 425,774	Designated funds £ 145,193 150,000 295,193 Designated funds £ 161,449 - 161,449	Restricted funds £ - 20,654 20,654 Restricted funds £ - 25,317 25,317	Total £ 146,040 459,418
				605,458
				Total £ 165,670 446,870
				612,540

19 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year One to five years Over five years	2023 2022 £ £ 1 1 4 4 3 4 8 9 Property	2023 2022 £ £ 489 489 - 489 - - 489 978 Equipment	2023 2022 £ £ 489 489 - 489 - - 489 978 Equipment
			978

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Notes to the accounts for the year ended 31 March 2023 (continued)

20 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year Adjustments for: Depreciation charge Dividends, interest and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating	2023 £ (7,082) 19,630 (2,465) (11,654) 22,841 21,270	2022 £ 56,273 19,715 (111) 3,664 (5,875)
		73,666

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Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2023

Prior year Statement of Financial Activities

Unrestricted funds Note £ Income from: Donations and legacies 3 8,078 Charitable activities: 4 Advice Service 11,667 Communities and Families - Services and Room Hire 27,862 Investments 5 111 Total income 47,718 Expenditure on: Charitable activities: 6 Advice Service - Communities and Families - Services and Room Hire 22,060 Total expenditure 22,060 25,658 8 25,658 Transfer between funds 45,816 Net movement in funds for the year 71,474 Reconciliation of funds Total funds brought forward 515,749 Total funds carried forward 587,223 Net income/(expenditure) for the year Net income/(expenditure) before net gains/(losses) on investments	Restricted funds £ - 432,349 175,966 - - 608,315 401,734 175,966 - 577,700 30,615 30,615 (45,816) (15,201) 40,518 25,317	Total funds 2022 £ 8,078 444,016 175,966 27,862 111 656,033 401,734 175,966 22,060 599,760 56,273 56,273 - 56,273 556,267 612,540	Total funds 2021 £ 37,069 464,529 175,969 11,367 308
			*689,242*
			424,825 175,969 48,218
			*649,012*
			40,230
			*40,230* -
			*40,230* 516,037
			*556,267*

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.