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2022-03-31-accounts

PAGE
Legal and Administrative
Information
Report ofthe Supervisory
Board		 4-10
Report ofthe Independent
Auditors		 11 - 14
Charity only Statement ofFinancial Activities
Consolidated Statement ofFinancial Activities 16
Charity only Balance Sheet 17
Consolidated Balance Sheet
Consolidated Cash Plow Statement 19
Notes on the Pinancial
Statements		 20-44

Partner Agencies
Accent Group Leeds Federated Housing Association
Children
in Vulnerable		 Accommodation (CHIVA) Leeds Metropolitan University
Connect Housing Leeds University
Drugs EcOffender Management Unit (DOMU) Leeds Youth Offending Team (YOT)
Huddersfield
University		 Places for People
Leeds Children's
Fund		 Sanctuary
Housing		 Association
West Yorkshire Probation Service Foundation
UK
Gipsil Lots Properties
Unity Homes VDemir Homes
Touchstone Invest North Ltd
Leeds City Council Wakefield City Council

For the year ended 3I March 202 2
Unrestricted
General Designated Restricted TOTAL TOTAL
Funds Funds Funds 2022 2021
INCOME FROM:
Donations
and legacies		 69,931 26,536 96,467 83,664
Charitable
activities:
Contract funding 2,651,414 2,651,414 2,298,990
Income trom rent 3,452,420 3 452420 3,174,310
Investments 3 3 15,464
Total 6173,769 26 36 6 00 05 5572428
EXPENDITURE ON:
Raising funds 7 2$,032 28,032 47,633
Charitable
activities:
Support Services
Housing Management		 7
7		 2,874,792
3,401,676		 29,147
6,423		 2,903,939
3,408,099		 2,474,040
2,937,795
Other Charitable
Services		 7
Total 6 04,500 35,570 6 40,070 5 459&468
Net (Expenditure)
/Income		 (130,731) (9,034) (139,765) 112,960
Gross tomsfer between
funds		 50000) 50000
Net (Expenditure)
/ Income		 (180,731) 40,966 (139,765) 112,960
Other recognised
gains
/a losses
Gains on revaluation ofassets		 39,050 39,050 18,939
Actuarial
gains / (losses)
benefit pension scheme		 on defined 401,000 401,000 (110,000)
Exceptional Item
Fiowerpots Debtor Impairment		 (12,158)
Net movement
in Funds		 259,319 40,966 300&285 9,741
Reconciliation offunds
Funds at 1April 2021 (314,910) 52,852 303,743 41,685 31,944
Funds st 31March 2022 (55„591) 93,818 303,743 341,970 41,685

For the year ended 3 1March 2 022
Unrestricted
General Designated Restricted TOTAL TOTAL
Funds Funds Funds 2022 2021
Notes
INCOME FROiVI:
Donations
and legacies		 69,931 26,536 96467 83,664
Charitable
activities:
Contract fimdiug
Income &om rent		 2,651,414
3,452,420		 2,651,414
3,452,420		 2,298,990
3,174,310
Other trading activifies 50,536 50,536 182,631
Iavestments 3 3
Total 6,224,305 26536 6450 841 5 739595
EM3ENDI'66E ON:
Raising funds 7 157,111 157,111 311,290
Charitable
activities:
Support Services
Housing Management		 7
7		 2,874,792
3,329,381		 29,147
6,423		 2,903,939
3,335,804		 2,474,609
2,869,570
Other Charitable
Services		 7
Other costs
Corporation
tsx		 7, 10 (1) (1) 2,118
Total ~661.2IB 36 26 6 96853 5,657587
Net (Expenditure)
/Income
Gross transfer between
funds		 (136,978)
50,000)		 (9,034)
50,000		 (146,012) 82,008
Net (Expenditure)
/ Income		 (186,978) 40,966 (146,012) 82,00$
Other recognised
gains
Gains on revaluation of		 //6 losses
assets		 39,050 39,050 18,939
Actuarial
gains/(losses)
benefit pension scheme		 on defined 401,000 401,000 (110,000)
Net movement
in Funds		 253,072 40,966 294038 (9053)
Recoadliotion offunds
Funds at 1 April 2021 (292,452) 52,852 303,'/43 64,143 73,196
Funds at 31March 2022 (392380) 93,818 303,743 35$,181 64,143

Charity only Balan ce sheet as at 31March 2022
2022 2021
FIXEDASSKTS
Intangible
assets		 13 2,433 4,865
Tangible assets
Investments		 14
15		 826,852 605,805
~l
~ 6
S29,285 760,670
CURRENT ASSETS
Debtors 16 583,334 530,009
Cash at bank and in hand 242
7		 422 312,475
825,756 842,484
CURRENT LIABILITIES
Creditors —amounts falling due within one year 17 673,194 582950
673,194 582„950
NET CURRENT ASSETS 252662 259,534
TOTAL ASSETSLESSCURRENT LIABILITIES 981,847 1,020,204
Creditors —amounts falling due atter one year 18 141,877 170,519
NKT ASSETSexcluding pension liability 839,970 849,685
Defined pension scheme liability 27 498,000 808,000
NET ASSETSinc! pension liability 341,975 41685
THE FUNDS OFTHE CHARITY
Restricted Funds 19 303,743 303,743
Unrestricted
Funds		 20 536,227 545,942
Pension Reserve 20 (498,000) (808,000)
Total Funds 341970 41625

Consolidated
Balan		 ce sheet as at31March 2022
Note 2022 2021
FIXEDASSETS
Intangible
assets		 13 2,433 4,865
Tangible assets 14 835,843 761,583
841,276 766,448
CURRENT ASSETS
Debtors 16 579,222 537,976
Cash at bank and in hand 272,756 327,341
851,972 865,317
CURRENT LIABILITIES
Creditors —amounts falling due within one year 17 686,678 585,452
6116,678 585,452
NET CURRENT ASSETS 165294 279,865
TOTAL ASSETSLESSCURRENT LIABILITIES 1,006,570 1,046,313
Creditors —amounts falling due after one year 18 150,389 174,170
NET ASSETSexcluding pension liability $56,1$1 872,143
Defined pension scheme liability 27 498,000 808,000
NET ASSETSincl pension liability 358,181 64,143
THE FUNDS OFTHE CHARITY
Restricted Funds 19 303,743 303,743
Unrestricted
Funds		 20 552,438 568,400
Pension Reserve 20 (498,000) (808,000)
Total Funds 358181 64,143

Consolidated cash flow st atement for the year ended 31Ma rch 2022
Note 2022 2021
Net sash flow from operating activities 25 69,791 240,842
Corporation
tsx		 (2;118)
Cash Sow from investing activities
Payments to acquire tangible fixed assets (79,569) (67,414)
Interest received 3
Net cash flow I'rom investing activities (67,414)
(11,893) 173,428
Cash flow from financing activities
Loan repayments (10,569) (8,957)
Pinsnce lease repayments (16,239) (1,667)
Hire purchase repayments (5,245)
Interest paid (10,645) (7,630)
Net cash flow from financing activities 42 698 182541
Net (reduction) / increase in cash (54,591) ]55,174
Cash at 1 April 2021 327,341 172~167
Cash at 31March 2022 272,750 ~327 341

Charity on+
Unrestricted Total Total
General Designated Restricted 2022 2021
g K
15,464
3 3
3 3 15)464
n come from investments in the year ended 31March 2021 was E15,464 all ofwhich was attrib
o general funds.
Expenditure on
Charity only
Unrestricted Total Total
General Designated Restricted 2022 2021
Raising funds
Costs re investment 5,083 5,083 8,843
properties
Fund raising activities 22,949 22,949 38,790
Charitable
Activities:
Contract Funding
Support Services 2,874,792 29,147 2,903,939 2,474,040
EIousing Management 3,401,676 6,423 3,408,099 2,937,795
Other Charitable
Activities
6404&500 35,570 6340&070 5,459,468
Gover nance
Costs incl		 uded. within support cos ts
2022 2021
K
Audit and accountancy fees 10,458 10,560
Legal and professional fees 11,863 20,656
Annual general meeting costs
22,321 31,216
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Consolidated
Unrestricted Total Total
General Designated Restricted 2022 2021
8 8
Raising funds
Trading costs 134,162 134,162 272,500
Fund raising activities 22,949 22,949 38,790
Charitable
Activities:
Contract Funding
Support Services 2,874,792 29,147 2,903,939 2,474,609
Housing Management 3,329,381 6,423 3,335,804 2,869,570
Other Charitable Activities
6,361,284 35,570 6,396,854 5,655,469
Other costs
Corporation Tax (1) 2,118
6,361,283 35,570 6@96853 5,657)587
to general fund to general fund s, 67,853 wa s, 67,853 wa s attributable
to designated
reserves.
Consolidated governance Costs included within support costs
2022 2021
f.
Audit aud accountancy fees 13,492 17,010
Legal snd professional fees 11,863 21,349
Annual general meeting costs
25,355 38,359
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Net (expenditure)
/ i		 ncome is aft er charging: er charging:
2022 2021
Charity Consopd Charity Consopd
8
Depreciation 47,400 54,693 16,893 22,226
Amortisation 2,432 2,432 2,432 2,432
Operating
lease charges		 47,585 47,585 47,827 47,827
Interest on loans 6,811 6,811 6,993 6,993
Interest on finance leases 2,710 2,710
Interest on hire purchase 1,124 637
Finance costs on LGPS Pension 17,000 17,000 15,000 15,000
9
Auditor's
remuneration
2022 2021
Audit fee in respect ofthe financial statements 9,150 8,715
Other fees payable to auditor:
Audit ofthe charity's
subsidiaries		 3,140 4,790
Tax compliance
services		 180 360
Non audit services 1,155 1,335
4,475 6,485
10
Tax on net income
Consolidated
2022 2021
Current Taxation
UK Corporation Tsx 2,118
Adiustment to prior veer (1) 2,118
Deferred taxation
Origination
and reversal oftiming		 differences
Tax on net income (1) 2,118
The tax charge for the year is higher than (2021; lower than) the standard
rate		 ofcorporation tax in
the UKof19%(2021:19%).
The differences are reconciled below:
2022
8		 2021f
Net income before tax (146,012) 82,008
Corporation tax at standard
rate
Effects ofnet expenditure/(income)
exempt from
Expenses not deductible
for tax purposes
Eifectoftaxation losses
Adjustment
to prior year
Total tax charge		 taxation (27,742)
29,026
1,386
(2,670)
~I
(1)		 15,582
(21,060)
1,013
6,583
2,118

12
Staf		 fco sts and numbers
2022 2021
Charity Consol'd Chariiy Consol'd
8
Salaries and wages 2,997,689 3,084,979 2,746,887 2,940,097
Social Security costs 257,178 262,766 238,056 248,592
Pension contributions:-
Contributions to defined 83,105 85,311 78,265 83,111
contribution scheme
Operating costs re defined benefit 74,000 74,000 56,000 56,000
scheme
3 411,972 3,507,056 3,119,208 3327400
he average weekly number ofemp he average weekly number ofemp loyees
during the y		 ear, analysed by function, was: by function, was:
Number ofemployees 2022 2021
Charity Consol'd Charity Consol'd
Support Services dt Housing 114 114 108 108
Management
Other Charitable Services 7 17
Support costs 11 9
125 132 117 134

Parent
4k Consolidated
Website Total
Cost
At 31March 2021 12,162 12,162
At 31March 2022 12,162 12,162
Amornsatton
At 31March 2021 7,297 7,297
Charge for the year 2,432 2,432
At 31March 2022 9,729 9,729
Net BookVaiue
At 31March 2021 4,865 4,865
At 31 March 2022 2,433 2,433

Parent only Freehold Leasehohl L
ease		 h
o		 ld Furniture
&		 Totai
Properties Property Improvements Equipment
CostIvataatiou 8 K
At 1 April 2021
Transfer
Additions
during year		 462,000 1S0,000
8,950		 10,977 440,525
70,447		 913,S02
150,000
79,397
Dispcsals during year
Revaluation		 28,000 11,050 39,050
At 31March 2022 490,000 170,000 10,977 510,972 1,181,949
Depreciation
At 1 April 2021
Charge for year		 10,977 296,720
47,400		 307,697
47,400
Relating to disposals
At 31March 2022		 10,977 344,120 355,097
Net IIook Value
At 1 April 2021 462,000 143&$05 605&805
At 31March 2022 490,000 170,000 166,852 826,852

The historica l cost of the propertie s
included at valuation		 is as follows:-
Freehold Leasehold Total
properties Property
g
Cost 453,456 194,041 647,497
Accumulated depreciation 9,222 8,788 18,010
444,234 185,253 629,487

Consolidated
Furuiture
Freehold
Properties		 Leasehold
Property		 Leasehold
Improvements		 Motor
Vehicles		 dh
Equipment		 Total
Cost Ivaluation
At I April 2021
Additions
during year
Disposals during year
Revaluation		 462,000
28,000		 150,000
8,950
11,050		 10,977 10,700
10,900		 441,801
70,619
(642)		 1,075,478
90,469
(642)
39,050
At 3I March 2022 490,000 170,000 10,977 21,600 51!,778 1,204,355
Depreciation
At I April 2021
Charge foryear
Relating to disposals		 10,977 5,350
4492		 297,568
47,767
(642)		 313,895
52,259
(642)
Irupairment
At 31March 2022		 10,977 9,842 344,693 365,512
Net Dook Value
At I April 2021 462,000 150,000 5v350 144/33 761/83
At 31March 2022 4909000 170i000 11,758 167,085 838,843

Freehold
property		 Leasehold
Property		 Total
g
Cost 453,456 194,041 647,497
Accumulated depreciation 8,222 8 788 18010
444,234 185253 629487
Cha rity only
Leasehold
investment Subsidiary
property undertakings Total
K
At 1 April 2021 ]50,000 1508000
Transfers (150,000) (150,000)
Revaluation
Additions
At 31March 2022
Net book value
At 1April 2021 150,000 150,000
At 31March 2022

Business 900
Community
Interest
Undertaking Company
Company number 06913644
Holding
Proportion ofvoting rights and shares held 100%
Principle activity Cleaning
services
Aggregate assets, liabilities and funds 15,712
Tladlllg S Itliina (:
Turnover		 120,499
Expenditure
Loss		 129,455
(8,956)
6
Debtors
2022 2021
Charity Consol'd Charity Consol'd
Due within one year:
Net rents in arrears		 K
330,033		 330,033 264,100 264,100
Amounts
owed by group undertaking
Other debtors
Prepaid expenses		 35,767
44,907
172,627
583334		 74,127
175,062
579422		 30,944
128,115
106,850
530,009		 164,669
109,207
537,976

7
Creditors
2022 2021
Charity Consopd Charity Consol'd
Amounts
falling due within one year:		 R
Bank loans 10,730 10,730 10,560 10,560
Obligations
under finance leases		 16,320 16,320 16,320 16,320
Hire purchase creditors 4,810 2,349
Amounts
owed to group undertaking		 2,842 18,146
Trade creditors 260,942 262,533 191,677 192,773
Other creditors 101,808 106,447 130,944 133,811
Social security and other taxes 63,111 65,193 58,888 65,083
Accruals snd deferred income 217,441 220,645 156,415 164,556
673,194 686,678 582,950 585,452
8
Creditors - Amounts
falling d		 ue alter one year: ue alter one year:
2022 2021
Charity Consol'd Charity Consol'd
Bank loans 127,143 127,143 137,879 137,879
Finance loan creditors 14,734 14,734 32,640 30,973
Hire purchase creditors 8,512 5,318
141,877 150,389 170,519 174,170
Notes tofinancial statements'for the year ended 31March 2022 the year ended 31March 2022 the year ended 31March 2022
19
Restricted funds
Charity and consolidated		 Balance
01.042021		 Incoming
Funds		 Outgoing
Funds		 Gains,
losses nnd
transfers		 Balance
31.03.2Q22
(i)
Dewsbury
Road Dsy Centre
Fund		 155,060 155,060
(ii) Sahara Nationality
Fund		 3,500 3,500
(iii) Sahara Women Without
Recourse Fund 11,118 11,118
(iv) Sinclair DAT Fund 29,120 29,120
(v) LCC Refurbishment
Fund		 666 666
(vi) Tempest Road Development
Fund		 5,092 5,092
(vii) Right to Buy Fund
(viii) Computer/IT
Fund		 57,237
41,950		 57,237
41,950
303,743 303,743
Balance
Q1.04M20		 Incoming
Funds		 Outgoing
Funds		 Gains,
losses and
transfers		 Balnace
31.03.2021
(i) Dewshury
Road Day Centre
Fund		 155,060 155,060
(ii) Sahara Nationality
Fund		 3,500 3,500
(iii) Sahara Women Without
Recourse Fund 11,118 11,118
(iv) Sinclair DAT Fund 29,120 29,120
(v) LCC Refurbishment
Fund
(vi) Tempest Road Development		 666 666
5,092
Fund 5,092
(vii) Right toBuy Fund
(viii) Computer/IT
Fund		 47,720 9,517
39,826		 2,124 57,237
41,950
252476 49443 2,124 303,743

20
Unrestricted

Charity only		 unds
Balance Incoming Outgoing Gaias and Transfers Balance
01.04.2021 Funds Funds losses 31.032022
(a) General Maintenance Fund
(b) Furniture
Renewals		 Fund
(c) Redundancy
Fund		 1,180 1,180
(d) Welfare Fund 3,407 (335) 3,072
(c) Scheme Funding 48,265 26,536 (20,135) 54,666
(f) Registered Provider
Application
Fund		 (15100 50,000 34900
52,$52 26,536 (35470) 50,000 93,818
General Funds 493,090 6,173,769 (6,213,500) 39,050 (50,000) 442,409
Revaluation
reserve
545,942 6400/05 (6449,070) 39,050 536/27
Pension reserve 808,000 (91,000 401,000 (498,000i
(262,058) 6 00 05 6440,070 440,050 38,227
Balance Iacoming Outgoing Gains and Transfers Balance
01.04,2020 Funds Funds losses 31.03.2021
(a) General Maintenance Fund
(b) Furniture
Renewals
(c) Redundancy
Fund
(d) Welfare Fund
(e) Scheme Funding		 Fund 1,180
3,770
33,998		 -
23 881		 (363)
(7,490		 (2,124 1,180
3,407
48,265
38,948 23/81 (7,853) (2,124) 52di52
General Funds 367,720 5,499,204 (5,380,615) 6,781 - 493,090
Revaluation
reserve
406,668 5/23, 0$5 (5488,468) 6,781 (2,124) 545,942
Pension reserve 627,000) 71,000) (110,000) (808,000)
220432) 523,085 5,459 4681 103 19 2,124 (262,05$
Unrestricted Funds
Consolidated
Balance
01.04.2021		 Incoming
Funds		 Outgoing
Funds		 Balance
31.03.2022
(a) General Maintenance Fund
(b) Furniture
Renewals
(c) Redundancy
Fund
(d) Welfare Fund
(e) Scheme Funding		 Fund 1,1$0
3,407
48,265		 26,536 (335)
(20,135)		 1,180
3,072
54,666
(fl Registered Provider
Application
Fund		 52,852 26,536 15,100)
(35,570)		 50,000
50,000		 34900
93,818
General Funds 515,548 6324,305 6 70,283) 39,050 50,000 458,620
Pension reserve 56$,400
(808000		 645')41 (6405')53)
(91000)		 39,050
401000		 552,438
4980003
(239,600) 6 50841 (6496 53 440,050 54,438

Consohdated
Restricted Total Total
Funds 2022 2021
8
Fixed assets 671,276 170,000 841,276 766,448
Current assets 718,229 133,743 &51,972 865,317
Creditors, falling due within one year (686,678) (686,678) (585,452)
Creditors, falling due more than one year 150,3891 150,389) (174,170
Net Assets 552,438 303,743 856,181 872,143

t 31March 2022 the company
had future mini		 mum
opemiing leases paymen		 ts
as follo
2022 2021
Within one year 49,096 49,096
Between one and five years 75,145 124,241
Over five years
124/41 173,337

2021
Key management personnel compensation 144487

5
Recon		 cilia tion ofnet ex penditure
to net ca		 sh flow from operating activities
2022 2021
8
Net (expenditure) / income for the year (146,012) 82,008
Pension scheme adjustment 91,000 71,000
Interest paid 10,645 7,630
Depreciation and amortisation charges 54,691 24,658
Corporation tax 2,118
(Increase) in debtors (41,246) (89,570)
Increase in creditors 100713 142,998
69,791 240,842
26 Analysis ofchanges in net debt
Noa cash
8 K
Cash 327,341 (54,591) 272,750
Debt due within one year (29,229) (2,631) (31,860)
Debt due after one year (174170) 34681 (10,900) (150,389)
123@42 (22,541) (10,900) 90,501
2'7 Pensions
The key assumptions
used b
purposes were:—		 y the actuary
in updatin		 g
the latest valuation
of
the		 Fund for
2022 2021
'/0
Discount rate for liabilities 2.70 2.10
Pension increases 3.00 2.70
Pension accounts revaluation
Salaries increases		 rate 3.00
4.25		 2.70
3.95
CPI Inflation 3.00 2.70

2022 2021
Member aged 65 at accounting date
Member aged 45 at accounting date 22.5 22.6
Females
Member aged 65 at accounting date 24.6 24.7
Member aged 45 at accounting date 25.7 25.8
The approximate split ofthe assets ofthe Fund is as set out below:-
2022 2021
Equities
Property
Government
bonds		 79.8
4.0
7,4		 79.7
3.8
8.3
Corporate bonds
Cash		 4.8
2.9		 4.6
2.0
Other 1.1 1.6
100.0 100.0
The actual returns on assets are set out below:-
2022 2021
f,
Interest income on assets 46,000 41,000
Gains on assets 188,000 378,000
Actual return on assets 234,000 419,000

27
Pensions, continued
from page 42
The changes in the fair values ofthe assets were:-
2022 2021
Opening
fair value ofassets		 2,178,000 1,841,000
Interest income on assets 46,000 41,000
Re-measurement
gains on assets		 188,000 378,000
Employer's
contributions
Members contributions 10,000 10,000
Net benefits paid out (28,000) (92,000)
Closing fair value ofassets 2,394,000 2,178,000
The changes
in the present values ofthe defined benefit obligations:-
2022 2021
Opening present value of liabilities 2,986,000 2,468,000
Current service costs 74,000 56,000
Interest expense on defined benefit obligations 63,000 56,000
Members contributions 10,000 10,000
Actuarial
gains on liabilities		 (213,000) 488,000
Net benefits paid out (28,000) (92,000)
Closing present value of liabilities 2,892,000 2,986,000
The reconciliation ofthe funded status ofthe Fund to the balance sheet is as fol lows:-
2022 2021
Fair value ofassets 2,394,000 2,178,000
Present value offunded defined benefit obligations 2,892,000 2,986,000
Net pension liability (498,000) (808,000)

2022 2021
Operating Costs:—
Current service cost 74,000 56,000
Finance costs:-
Interest costs on pension liabilities 17,000 15,000
91,000 71,000
Actuarial
(gains)/losses		 (401,000) 110,000
Total pension costs recognised (310,000) 181,000
Sensitivity Analysis:- Base figure +0.1% -0.1%
Discount Rate
Present value oftotal obligation 2,892,000 2,834,000 2,953,000
Projected service cost 70,000 68,000 72,000
Rate ofincrease in salaries
Present value oftotal obligafion 2,892,000 2,901,000 2,883,000
Projected service cost 70,000 70,000 70,000
Rate ofincrease in pensions
Present value oftotal obligation
Projected service cost		 2,892,000
70,000		 2,941,000
72,000		 2,843,000
68,000
Post retirement
mortality
assumption
Present value oftotal obligation
Projected service cost		 2,892,000
70,000		 -1 year
2,993,000
73,000		 el year
2,791,000
67,000