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2021-03-31-accounts

Asha Neighbourhood Project Limited

Charity number 517985

A company limited by guarantee number 02040174

Annual Report and Financial Statements

for the year ended 31 March 2021

Asha Neighbourhood Project Limited

Annual Report and Financial Statements for the year ended 31 March 2021

Contents Page
Trustees' report 2 to 10
Examiner's report 11
Statement of financial activities 12
Balance sheet 13
Notes to the accounts 14 to 19

Prepared by West Yorkshire Community Accounting Service

1

Asha Neighbourhood Project Limited

Trustees' report for the year ended 31 March 2021

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

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Afia Khattun Chairperson Katy Ashworth Treasurer Dorothy Read Secretary Parveen Akhtar Elizabeth Johnson Dawn Smith-Eccles Resigned 24 November 2020 Alibun Nessa Sujana Shafique Louise Penrose Appointed 8 March 2021 Company secretary Dorothy Read Charity number 517985 Registered in England and Wales Company number 02040174 Registered in England and Wales Registered and principal address Bankers 43 Stratford Street Lloyds TSB Bank Plc Nationwide Building Society Leeds 65-68 Briggate Nationwide House West Yorkshire Leeds Pipers Way LS11 6JG LS1 6LH Swindon. SN38 1NW

Independent examiner

Claire Welling West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 23 July 1986. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £1.

Method of recruitment and appointment of trustees

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

2

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Objectives and activities

The charity's objects

To promote the benefit of the children and other inhabitants of the Leeds 11 postal district as it exists at the date of incorporation hereof (hereinafter called the "area of benefit") without distinction of sex or of political religious or other beliefs by associating the local authorities voluntary organisations and inhabitants in a common effort to advance education, including vocational training, and to provide facilities, in the interest of social welfare, for recreation and leisure-time occupation, with the object of improving the conditions of life for the said children and other inhabitants and, in particular to provide such facilities to those in need thereof by reason of their youth, age, disablement, infirmity, or social and economic circumstances.

The relief of poverty, and the protection of the health of the children and other inhabitants of the area of benefit and, in particular by the provision and advice and guidance concerning health and legal and welfare rights.

To advance and promote the education of the children and other inhabitants of the area of benefit concerning good citizenship in a multiracial society and the intellectual artistic and economic and cultural background of the said children and other inhabitants.

The charity's main activities

Childcare

Pre-school Nursery, crèche and Playscheme: For children aged 0 to 12 years and living in Leeds 11. Aim to give play, educational, social and recreational opportunities, in a safe environment, to children whose families are living in an area of deprivation. Activities provided to increase confidence and self esteem, reduce the effects of poverty and promote development and social skills.

Training/Education/Employment

Aim: To enable learners to make informed decisions regarding choices about their future, increase confidence and self esteem, increase motivation/participation and lifelong learning, create a positive attitude to learning for the benefit of the whole family, and develop skills/qualifications. Enable the community to make a positive contribution to the economy and to improve employability skills - towards engaging with the current labour market and to encourage social interaction.

Health and wellbeing

Aimed at improving and maintaining good standards of health by; enabling access to mainstream services, improving knowledge and understanding of local provision, enabling women to make informed decisions on matters concerning their own and their family’s health and to enable women to feed into local and city wide decision making about health and wellbeing provision. Asha provides services and activities around physical health, healthy eating choices, mental health, physical safety, domestic abuse, and health awareness and health management. This list is not exhaustive; new issues are added in response to need and demand.

Advice, Advocacy and Support

Aim to increase the economic and social wellbeing of the family, raise awareness of entitlement and eligibility to benefits and services including dealing with changes to these benefits, and challenging decisions where appropriate.

Influencing Providers of Mainstream Services and Key Decision Makers

Aim to improve the community's knowledge and understanding of provision (local and wider), enable access to mainstream services and local/wider decision making networks. To empower the community to make informed decisions and promote the specific needs of the community to relevant agencies.

Asha does this by providing focus groups, forums, information sessions, open days and events (community and Asha staff) and by responding to requests for information from service providers and by contacting service providers to raise awareness of the specific needs of the community.

3

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education and the relief of poverty.

Achievements and performance

From the end of March 2020: Due to the Covid 19 pandemic and the subsequent restrictions imposed nationally, and later, regionally, Asha ceased all face to face services and changed to staff working from home and contacting all service users by phone. This way, Asha was able to continue giving advice and support throughout the initial lockdown, increasing services available, in the building and outdoors, as restrictions were lifted: provided an ‘appointment only’ system, provided online classes, group sessions and meetings, meetings and activities outdoors. Staffing: Able to work from home – extra lap tops and pay as you go mobiles. Some staff were furloughed as they were unable to work from home. Staff rotas introduced to reduce numbers in building, flexible working from home and on site adopted for some non-face to face roles.

Covid 19 Outreach

When Asha closed its doors due to lockdown we immediately started on a plan to phone every woman who had agreed to being contacted by Asha on their Data protection form.

Between March and August 2020 – approximately (some contacted directly by the Childcare Workers if their children attended the Preschool) 303 x individual women were contacted by the Advice, Engagement, Health and Development Workers to ask if they needed any help.

Most were just grateful someone had phoned them and were reassured we were there to help if they needed us, 66 needed financial help i.e. benefits, debt etc. 27 needed support with their mental health, 21 wanted information about online classes, 20 had health related issues, 13 needed housing help, 7 were carers who needed extra support and 5 had questions relating to immigration and passports. A report was produced about the needs identified and this went to Leeds City Council through Women’s Lives Leeds.

Childcare

We were not able to provide Playschemes throughout the year, but we did run a 4 week summer playscheme in the local park. Playschemes ran for three days per week, but heavy rain meant some sessions were cancelled. Only 15 children participated split over 2 weeks each to keep in small ‘bubbles’. Asha did not charge the families.

The Preschool runs 3 days per week, 5 hours per day to fit in with school hours and to provide women with more time to participate in activities. Asha is registered for a maximum of 10 children – places for 2yr olds and 3 to 5 year olds. We also offer a crèche for particular activities/classes run on the other 2 days of the week. This year the Preschool remained closed until September 2020. This was due to the initial Covid lockdown, but also the reluctance of parents to bring their children during a pandemic. During this period staff worked from home and contacted parents to offer help and support over the phone. The Preschool remained open throughout the next lockdown. We had a total of 5 individual preschool children registered over the period up to the end of March 21 and 3 children who attended a crèche whilst their mothers attended a course – a reduction from previous years due to Covid.

The Preschool Nursery and Playscheme are Ofsted registered. As part of this we provide feedback forms for parents. This year the emphasis was on gratitude for keeping the contact going during the lockdown and remaining open during the second lockdown.

Both the Asha Preschool Nursery and the Playscheme currently hold a ‘Good’ standard awarded by Ofsted. The Preschool did not take placements or volunteers this year.

The Asha playscheme and Preschool Nursery continue to be open to all children in the locality.

4

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Achievements and performance continued

Training/ Education/Employment

Courses:

Only Vera Media continued to offer classes – both Learning Curve and the Cardigan Centre ceased their delivery. Classes were held online only for most of the year except the period from September to December 2020 where the students returned to the Asha building.

From September 2020 to March 2021 -

73 individual women took part in courses:

ESOL courses: Entry Levels 1, 2 and 3 - 67 women attended IT course: 7 women attended

Employment Pathways:

Health Project

65 individual women involved in the Health Project this year. In addition, in response to Public Health requests: all women aged 60+ were contacted directly to encourage them to get vaccinated, all staff were offered vaccinations early in line with the Government initiative to vaccinate front line workers involved in delivering Social Care services and staff were involved in going door to door to follow up contact tracing with identified persons who had tested positive for Covid.

Areas of work:

Advice Work

Asha provided advice to 80 individuals (including on behalf of other family members). Advice was provided over the phone and face to face, by appointment only. An Income Maximisation Worker was employed from December 2020 to May 2021, funded by the Lottery, to help with the benefit crisis precipitated by the loss of employment for many in the community. Some service users, particularly those who lived on their own or had to homeschool children, found the lockdowns very hard to cope with mentally and would contact staff for help and support almost daily. The main areas of help provided were the same as usual, but with the added need for financial help:

Asha is a reporting centre for Hate crime for Leeds and has a Level 1 Safer Leeds domestic violence Quality Mark.

Claiming for Universal Credit has been highlighted by staff as one of the most difficult issue facing their service users.

Staff continued to provide assistance over the phone to older women clients who might find difficulty coming into the centre.

5

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Achievements and performance continued

Women’s Lives Leeds (WLL) Project

Asha is one of 11 city wide women’s projects which have come together to form a partnership which aims to reach a greater number of the most hard to reach vulnerable women and girls in the city and to provide joinedup and holistic support. The Lottery funding for an Engagement worker ended in December 2020. The Community Engagement Worker provided a signposting and ‘light touch’ support service on a range of issues. 32 individual women accessed one off and one to one contact and provided with information, support and referrals.

Asha is part of the Fair share scheme which involves picking up surplus food from Tesco, on or near its sell by date (bread, fruit and vegetables), and distributing it to our service users – was stopped during the 1st lockdown, briefly started again after September and then stopped again because of the 2nd lockdown.

The Peer Support Project: A joint venture between WLL and Asha to work with a group of women looking at selfdevelopment, taking place over a 10 week period. Began March, but quickly had to change to an online group when lockdown began. The group continued meeting online and then in person between lockdowns. The group continues although its membership has changed as people’s circumstances have changed.

Asha is part of the Women’s Lives Leeds, a Women Friendly Leeds initiative funded by Comic Relief: The aim is to develop relationships with women and girls, stakeholders and key decision makers in the city, and to promote pathways for women and girls to get their voices heard and, ultimately, influence change. 3 women took part in the online, city wide meetings with the support of the Development Worker.

Digital exclusion project in response to Covid and the lockdown: Quickly established by WLL with Comic Relief funding, to train staff in the use of digital equipment and to buy some equipment which could be loaned by the project to women so they could connect with services etc.

Influencing providers of mainstream services and key decision makers

Asha has continued to develop work around the theme of community cohesion. Other initiatives:

PLANS FOR FUTURE PERIODS

In light of the continuing Covid pandemic, Asha plans to continue offering its services where, with new procedures in place, we can maintain a safe environment for both staff and service users. Asha intends to continue working towards its own aims and objectives by delivering the services outlined above. The Project will continue to look for ways of working in partnership with other organisations for the benefit of our Project users and to maximize our chances of attracting funding.

We are hoping to continue and to develop our work around Community Cohesion, and partnership working will play a part in this. We aim to work with all women in the community and continue to seek ways to further publicise this and to meet their needs. Both the work as part of Women’s Lives Leeds and as part of the Better Together consortium, working with different faith and ethnic groups, will further this aim.

We will continue to work with our partners Vera Media and other providers, to deliver as wide a variety, as possible, of courses over the next year. Substantial ESOL courses i.e. ones that last for more than 10 weeks, are so much in demand along with the need for childcare support for learners, so we will put our greatest efforts into meeting those needs.

6

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Achievements and performance continued

PLANS FOR FUTURE PERIODS continued

Asha continues to work with local organisations, who like us, are currently contracted to deliver healthy living initiatives, in addition to creating and strengthening links with Leeds MIND and local GPs.

Asha continues to maintain its Matrix standard (renewable every 3 years) and takes part in an annual review to ensure the continued quality of its information, advice and Guidance services.

Asha remains a ‘Living Wage’ employer.

Asha is developing a long-term plan and as part of this has carried out a series of meetings with Management Committee and staff. The plan is to employ a Strategy and Operations Manager by January 2022 who will work with Staff and the Management Committee to devise and implement a strategy for the sustainability of the Centre.

Specific Aims

Treasurer's Report 2020/21

The Covid pandemic and the subsequent ‘lockdowns’ affected Asha’s income and expenditure during 2020/21. There were significant decreases in our income stream from room and crèche hire, but there were larger increases in grants received in this period many of which were Covid related i.e. either to help with loss of income or as grants for work around mitigating the effects of Covid on our service users and local communities. Asha has continued to become part of relevant consortia in an attempt to increase access to funding and contracts where partnership applications, only, will be considered.

Asha’s main Income for 2020/21

  1. Leeds City Council (LCC) has continued to mainstream fund salaries for 4 posts covering

Development/Admin./Childcare, providing a substantial and useful contribution to the Project. One of the Childcare Development posts became vacant and will not be replaced by LCC. Council budget constraints have meant all the remaining posts are threatened i.e. staff made redundant or redeployed.

  1. Asha was successful in securing a Healthy living, Service Level agreement from Leeds City Council as part of the ‘Better Together’ partnership bid for a 3 year contract starting April 2017, but with a further 2 years extension negotiable annually. This will fund the continuation of the health project up to April 2022. The partnership is bidding to continue this contract. If we fail to win the contract reserves will be used until further funding can be found.

  2. Income from renting rooms : Classes had to stop or go online for most of this year. Vera Media ran their courses in Asha from September to December 2020, but Learning Curve and the Cardigan Centre stopped delivering classes altogether. Vera Media paid for a reduced amount of crèche facilities. Asha is responsible for recruitment and retention of the learners.

7

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Treasurer's Report 2020/21 continued

Asha’s main Income for 2020/21

  1. Preschool Nursery: Lockdown only closed the Preschool in the summer term otherwise it remained open from September 2020. The Council continued to pay the FEEE grant at our estimated Pre-Covid level. Funding is drawn down, per child, from the Free Early Education Entitlement Grant (FEEE) administered by Leeds City Council - Children’s services, and is used to cover the Preschool activities and staffing costs and the rest of the grant is used to pay towards Asha’s running costs. Asha also receives money from the Deprivation Fund to provide additional facilities to those preschool children who are deemed to live in a deprived area. The EYPP (Early Years Pupil Premium) funds individual children where their family meets a low income threshold. These funds cannot be used for core costs. EYFFI (Early Years Funding for Inclusion) was successfully applied for to support work with a child identified as having special educational needs.

  2. Asha is part of the Women’s Lives Leeds partnership. Lottery Funding for a women’s support project started in November 2016 and was extended until the end of December 2020. As part of this bid Asha received funding to cover the cost of a Community Development Worker, staff costs, activity costs plus a management & running costs contribution. Asha also received a one off grant to cover staff hours spent creating and supporting a Peer support project. Comic Relief funding for the Voices project pays towards staff time attending meetings and encouraging and supporting users to attend meetings. This funding will continue until 2023. There was a one off grant from Comic Relief to help women use digital equipment and to buy some which could be loaned out.

  3. Successful Lottery bid for 6 months funding to provide financial advice to women in the local community, in response to the Covid pandemic.

  4. A Business Support grant from LCC – granted automatically in response to Covid lockdown. To use as necessary to cover an expected loss of income.

  5. A Public Health grant through LCC – no specific time scale. To cover staff time encouraging take-up of vaccines in the community.

  6. An annual donation (3 x years) from Hemmingway’s the company, to be spent as we need.

Other Income: PEG Easter grant to use for summer playscheme, Councillors MICE money to pay for a staff wellbeing event, student placement payment, donations, bank interest, HMRC: employers allowance, furlough monies and SMP recovered.

Additional information for 2021/22 as a consequence of Covid19

Asha is able to continue providing our planned services this financial year unless we are instructed to do otherwise due to Covid restrictions.

Income Issues:

  1. Preschool – FEEE (old NEG) funding –Asha is still able to offer a Preschool, but most of the income will be spent on staffing to make up for the loss of the substantial post previously payed for by LCC. If we have to close the Preschool the Childcare Worker salaries will be reviewed and staff will either be relocated to other funded work e.g. increased Crèche provision (dependant on courses running) and/or redundancies would have to be considered.

  2. Courses – crèche places and room hire – Disrupted in the winter lockdown, then started again in April 2021, but income not expected to return to pre-Covid levels in 2021/22.

  3. Leeds City Council staff – removal of staff – This is still a threat. If the Council does make its staff redundant we should get at least 3 months warning. Asha will be able to replace salaries up to the end of 2022 using its Reserves. Until or unless the Council can guarantee the continued financing of the current posts as opposed to the current post holders, Asha will be looking for alternative funding.

Currently, Asha’s reserves plus income will cover costs until the end of 2022 although this may require additional redundancies/shortening of work hours/temporary layoffs whilst alternative funding is obtained.

8

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Financial review

The net income for the year was £30,514, including net income of £9,626 on unrestricted funds and net income of £20,888 on restricted funds, after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £143,751.

The Asha Project believes that the charity should hold financial reserves because:

It has some mainstream funding in the form of a ‘donation’ providing salaries to core staff, but the future of this donation is no longer secure and therefore, this donation should now be counted as income for the purposes of the Reserves Policy calculation. In addition, from year to year, Asha is largely dependent upon external funding for income, which is inevitably subject to the continued success of bids and the project. Money is required so the project is able to continue even if external funding is delayed, withdrawn or discontinued.

The trustees believe that the minimum level of reserves should be the equivalent of three months operating costs, calculated and reviewed annually, and believe that reserves should be built up, and maintained at the desired level, when possible, consistent with the charity's overall financial position and its need to maintain and develop its charitable activities.

To this end the trustees endeavour to make sure Asha's reserves do not fall below three months or exceed six months operating costs. To meet this demand annual inflationary cost will be met either by accrued interest or additional payments received.

With the increased insecurity surrounding the Leeds City Council posts, the trustees have accepted the need to maintain a higher level of reserves to guarantee the continuation of the Asha Project whilst other sources of funding are sought.

Treasurer's Report: Helen King/Katy Ashworth

9

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2021

Statement of trustees' responsibilities

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

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

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

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

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

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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

Signed on behalf of the board of trustees on 27/9/2021

Afia Khattun (Trustee)

10

Asha Neighbourhood Project Limited

Independent examiner's report to the trustees of Asha Neighbourhood Project Limited

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 12 to 19.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Claire Welling

30/9/2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

11

Asha Neighbourhood Project Limited

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2021

Notes
2021
Unrestricted
funds
£
Income from:
Grants and donations
(2)
28,984
Contracts
22,441
Fees and charges
8,178
Other income
142
Bank interest
32
Donated services
95,735
Total income
155,512
Expenditure on:
Salaries and NICs
(3)
35,758
Travel
8
Training
-
Activities costs
224
Insurance
4,017
Advertising and publicity
-
Office and administration
4,827
Premises
5,363
Independent examination
720
Hospitality
-
Information and subscriptions
483
Depreciation
3,645
Equipment
995
Womens Lives Leeds project
9
Donated services
95,735
Refurbishment
-
Volunteers project
-
Total expenditure
151,784
Net income / (expenditure)
3,728
Transfers between funds
5,898
Net movement in funds
9,626
Fund balances brought forward
182,908
Fund balances carried forward
(4)
192,534		 2021
Restricted
funds
£
48,454
5,890
-
-
-
-
54,344
27,375
9
-
114
-
-
60
-
-
-
-
-
-
-
-
-
-
27,558
26,786
(5,898)
20,888
20,019
40,907		 2021
Total
funds
£
77,438
28,331
8,178
142
32
95,735
209,856
63,133
17
-
338
4,017
-
4,887
5,363
720
-
483
3,645
995
9
95,735
-
-
179,342
30,514
-
30,514
202,927
233,441		 2020
Total
funds
(restated)
£
57,732
22,394
35,412
1,890
277
104,693
222,398
71,979
49
159
6,557
3,288
477
6,532
5,071
733
135
324
3,134
204
219
104,693
17,822
539
221,915
483
-
483
202,444
202,927

All incoming resources and resources expended derive from continuing activities.

12

Asha Neighbourhood Project Limited

Balance sheet

as at 31 March 2021
2021
Unrestricted
£
Fixed assets
Tangible assets
(5)
48,063
Total fixed assets
48,063
Current assets
Debtors and prepayments
(6)
1,557
Cash at bank and in hand
(7)
143,135
Total current assets
144,692
Current liabilities:
amounts falling due within one year
Accruals
941
Total current liabilities
941
Net current assets / (liabilities)
143,751
Total assets less current liabilities
191,814
Net assets
191,814
Funds
Unrestricted funds
192,534
Restricted funds
-
Total funds
192,534		 2021
Restricted
£
-
-
-
41,627
41,627
-
-
41,627
41,627
41,627
-
40,907
40,907		 2021
Total
£
48,063
48,063
1,557
184,762
186,319
941
941
185,378
233,441
233,441
192,534
40,907
233,441		 2020
Total
(restated)
£
49,155
49,155
19,824
135,077
154,901
1,129
1,129
153,772
202,927
202,927
182,908
20,019
202,927

For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

The financial statements were approved by the board of trustees on 27/9/2021

Afia Khattun (Trustee)

13

Asha Neighbourhood Project Limited

Notes to the accounts

for the year ended 31 March 2021

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

Funding received for Early Years Funding for Inclusion in 2019-20 has been recognised as restricted, with a debtor of £610 included in the previous year's balance sheet and additional contract income for this amount recognised in the Statement of Financial Activities. £3,820 staffing costs not attributed to the Women's Lives Leeds project in 2019-20 have been reallocated.

No other changes have been made to the accounts for previous years.

Going concern

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

Incoming resources

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

Grants and donations

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

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

Donated assets, facilities or services are valued at their estimated value to the charity. This is the price that the charity estimates it would pay in the open market for equivalent items; or services and facilities of equivalent utility to the charity.

Expenditure and liabilities

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

Taxation

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

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Freehold property: over 50 years Project and office equipment: over 5 years Fixtures and fittings: over 4 years

14

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2021

1 Accounting policies continued

Pensions

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

Fund accounting

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

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

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

Grants and donations
Women's Lives Leeds
National Lottery Community Fund (NLCF)
Wades
Coronavirus Job Retention Scheme (CJRS)
Other grants and donations
Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
Leeds City Council (LCC)		 2021
Unrestricted
funds
£
27,884
-
-
-
1,100
28,984		 2021
Restricted
funds
£
8,528
28,808
9,573
-
1,545
48,454		 2021
Total
funds
£
36,412
28,808
9,573
-
1,545
1,100
77,438
2021
£
67,778
(3,577)
(2,309)
1,241
63,133		 2020
Total
funds
£
25,745
28,888
-
3,000
-
99
57,732
2020
£
71,761
1,049
(1,953)
1,122
71,979

2 Grants and donations

3 Staff costs and numbers

The average number employees during the year was 7.8, being an average of 2.4 full time equivalent (2020: 13, 4.4 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

2021 2020
£ £
1,241 1,122

15

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2021

4 Restricted funds
Women's Lives Leeds
Wades
LCC IS Community Committee
Public Health Trust
Voices project
LCC MICE
NLCF
Deprivation fund
CJRS
Peer support
Play Enablement Grant
Digital inclusion
EYFFI		 Balance b/f
£
19,564
433
22
-
-
-
-
-
-
-
-
-
-
20,019		 Incoming
£
19,410
-
-
6,500
3,400
640
9,573
629
1,545
5,000
759
998
5,890
54,344		 Outgoing
£
13,122
17
-
-
1,989
-
6,513
149
1,545
1,644
337
-
2,242
27,558		 Transfers
£
(4,900)
-
-
-
-
-
-
-
-
-
-
(998)
-
(5,898)		 Balance c/f
£
20,952
416
22
6,500
1,411
640
3,060
480
-
3,356
422
-
3,648
40,907

Fund name Purpose of restriction

Women's Lives Leeds

Wades

LCC IS Community Committee Public Health Trust

Voices project

Women's support partnership project

£4,900 was transferred towards running costs and supervision in 2020-21 Towards playscheme costs

For 3 coaches for a family trip to Scarborough

Covid-19 Harm Minimisation: to increase the take up of the vaccination for those aged 60+

Funded by Comic Relief, through the Women's Lives Leeds partnership. To facilitate Asha working to involve hard to reach women in the Voices project

LCC MICE NLCF

Deprivation fund CJRS Peer support

For staff wellbeing, in response to Covid.

Income Maximisation project. To provide advice to women and their families in response to financial implications of Covid Funded by LCC for preschool children living in an area of deprivation. For salary costs of furloughed staff.

Funded by Leeds Women's Aid for a peer support project for vulnerable

women

Play Enablement Grant

Digital inclusion

EYFFI

Funded by LCC initially for 2020 Easter playscheme, but due to Covid we used this grant to cover a reduced summer playscheme.

Funded by Leeds Women's Aid for digital equipment which Asha then loans out to service users

A transfer of £998 was made from this fund in respect of laptops purchased for the general use of service users Early Years Funding for Inclusion contract, restricted for the support of an individual with a particular learning need

16

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2021

5
6
**7 **		 Tangible assets
Cost
At 1 April 2020
Additions
At 31 March 2021
Depreciation
At 1 April 2020
Charge for year
At 31 March 2021
Net book value
At 31 March 2021
At 31 March 2020
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Lloyds current account
Nationwide Building Society account
Cash		 2,349
-
2,349
2,349
-
2,349
-
-
Fixture and
fittings		 £
4,692
2,553
7,245
3,063
1,155
4,218
3,027
1,629
Equipment		 £
124,489
-
124,489
76,963
2,490
79,453
45,036
47,526
2021
£
-
1,557
1,557
2021
£
134,210
50,530
22
184,762
Freehold
property		 Total
£
131,530
2,553
134,083
82,375
3,645
86,020
48,063
49,155
2020
£
12,305
6,909
19,214
610
2020
£
84,550
50,498
29
135,077

8 Security over assets

Save the Children Fund have a legal charge of £13,500 dated 23 March 1987 secured on the property asset of the charity.

17

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2021

9 Related party transactions

Trustee expenses

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

Trustee remuneration and benefits

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

Remuneration and benefits received by key management personnel

The key management personnel of the charity include the trustees only.

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

Other transactions with trustees or related parties
Name of trustee
or related party
Relationship to
charity
Description of transaction
Faith Together in Leeds
11
Delivery partner
Hall hire		 2021
£
-
-		 2020
£
800
800

18

Asha Neighbourhood Project Limited

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021

2021
2020
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
28,984
21,219
Contracts
22,441
22,394
Fees and charges
8,178
34,873
Other income
142
1,582
Bank interest
32
277
Donated services
95,735
104,693
Total income
155,512
185,038
Expenditure
Salaries and NICs
35,758
42,784
Travel
8
49
Training
-
159
Activities costs
224
1,864
Insurance
4,017
3,288
Advertising and publicity
-
452
Office and administration
4,827
6,411
Premises
5,363
5,071
Independent examination
720
733
Hospitality
-
124
Information and subscriptions
483
324
Depreciation
3,645
3,134
Equipment
995
204
Womens Lives Leeds project
9
-
Donated services
95,735
104,693
Refurbishment
-
17,822
Volunteers project
-
21
Total expenditure
151,784
187,133
Net income / (expenditure)
3,728
(2,095)
Transfers between funds
5,898
-
Net movement in funds
9,626
(2,095)
Fund balances brought forward
179,088
181,183
Fund balances carried forward
188,714
179,088		 2021
Restricted
funds
£
48,454
5,890
-
-
-
-
54,344
27,375
9
-
114
-
-
60
-
-
-
-
-
-
-
-
-
-
27,558
26,786
(5,898)
20,888
23,839
44,727		 2020
Restricted
funds
£
36,513
-
539
308
-
-
37,360
29,195
-
-
4,693
-
25
121
-
-
11
-
-
-
219
-
-
518
34,782
2,578
-
2,578
21,261
23,839		 2021
Total
funds
£
77,438
28,331
8,178
142
32
95,735
209,856
63,133
17
-
338
4,017
-
4,887
5,363
720
-
483
3,645
995
9
95,735
-
-
179,342
30,514
-
30,514
202,927
233,441		 2020
Total
funds
£
57,732
22,394
35,412
1,890
277
104,693
222,398
71,979
49
159
6,557
3,288
477
6,532
5,071
733
135
324
3,134
204
219
104,693
17,822
539
221,915
483
-
483
202,444
202,927

19