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2023-03-31-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 2023

Asha Neighbourhood Project Limited

Annual Report and Financial Statements for the year ended 31 March 2023

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 Accountancy Service CIO

1

Asha Neighbourhood Project Limited

Trustees' report for the year ended 31 March 2023

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 Katy Ashworth Chair Afia Khattun Deputy Chair Alibun Nessa Deputy Chair Dorothy Read Secretary Sujana Shafique Treasurer Parveen Akhtar Louise Penrose Elizabeth Johnson Resigned 29 November 2022 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 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

Alan Dodd FCCA West Yorkshire Community Accountancy Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is a company limited by guarantee and was formed on 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 2023

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 of 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.

3

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

The charity's main activities (continued)

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.

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.

We aim to promote the benefit of people living in the Leeds 11 district of South Leeds, to advance the education, employment and health of people whose first language is not English, and to work primarily with women and children who, due to cultural and childcare restrictions, have increased social and economic needs.

Achievements and performance

Covid 19

This year activities and staff returned to the premises. Infection control measurers remained in place i.e. opening windows and the use of anti-bacterial wipes and hand sanitiser.

Childcare

We provided Playschemes throughout the year – Easter, Summer, October, and February Playschemes ran for three days per week as per usual. 57 x individual children attended over the year. Charges were resumed for the Playschemes as we were able to provide trips out again.

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 old’s and 3- to 5-year-olds. We had a total of 8 x individual preschool children registered for the period.

The Preschool Nursery and Playscheme are Ofsted registered. As part of this we provide feedback forms for parents. Parents were still grateful for the fact we continued providing children’s activities throughout the year. Parents of a child with special educational needs were very happy with the support they and their child received. All Parents mainly cite increased confidence, improved behaviour, and use of language.

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.

Training/ Education/Employment

Courses: Vera Media continued to offer classes and a new provider joined us – CECOS - students returned to the Asha building after Covid restrictions lifted. From September 2022 to March 2023 -

114 individual women took part in courses: ESOL courses: Levels – Pre-Entry, Entry 1, 2 and 3 - 83 x women attended. IT course: 38 x women attended.

ESOL & IT: 22 x women attended both. Wellbeing levels 1 & 2: 18 x women attended.

A total of 36 women attended more than 1 x course.

4

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance (continued)

Employment Pathways:

Health Project

170 x individual women and 12 x children were involved in the Health Project this year.

Areas of work:

Physical exercise activities: Weekly swimming sessions attracted 43 women and a walking group attracted 17 women.

Healthy Lifestyle initiatives: A gardening group, cooking group, mums and tots’ group, a peer support group aimed at improving mental health and wellbeing, and trips out to local markets etc.

Information and workshops: Cancer/breast screening awareness, healthy eating, menopause information, and mental health links to suicide. Two popular courses: one looking at genetics and barriers to health and one looking at wellbeing and mental health and confidence were well attended - 24 and 17 respectively.

Health services support + family planning information: Make sure women can attend their appointments. This could include any or all the following: booking an interpreter and changing appointment dates/times.

Harm minimisation – women aged 50+

In response to Public Health harm minimisation initiatives to counteract the effect of Covid on older women: women aged 50+ were contacted directly to encourage them to get vaccinated both for Covid and for flu. This was following up on last year’s attendance at women only vaccination clinics. Friendship groups have been created to tackle isolation and low confidence to provide activities, workshops, and advice on a variety of subjects e.g. falls prevention, IT scam warnings, energy saving tips, digital workshops, and vaccination information. 63 x women have attended these groups.

Advice Work

Asha provided advice to 151 x individuals (including on behalf of other family members). Advice was provided over the phone but mainly face to face, and by appointment only. 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.

Claiming for Universal Credit and Personal Independence payments (PIP) have been highlighted by staff as some of the most difficult to navigate for and on behalf of service users.

Staff continued to give help over the phone to older women clients who found difficulty coming into the centre.

5

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

Achievements and performance (continued)

Women’s Lives Leeds (WLL) Project

Asha is one of 12 city wide women’s projects which have come together to form a partnership which aims to reach a greater number of the hardest to reach vulnerable women and girls in the city and to provide joined-up and holistic support.

Asha is part of the Women’s Lives Leeds, 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 x women took part in the city-wide meetings with the support of the Development Worker: This included attendance of the Women’s Forum and the Advisory group. The Development Worker and a member of the Management Committee are Ambassadors for Women Friendly Leeds representing Asha.

The Sanctuary Project: A new project started May 2022, working in partnership with 8 other women’s groups, and funded through Leeds City Council (Leeds Women’s Aid). Asha employs a Domestic Violence support worker whose remit is to help victims feel safe in their homes. Includes: safety planning, risk assessment, signposting to relevant services, and providing emotional and practical support. 25 x women were helped with one-to-one long term support, one off help and group work – whatever best suited individual circumstances.

Staff have attended Domestic Violence and MARAC (Multi Agency Risk Assessment Conferences) training.

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

Considering the possibility that the Covid pandemic has not completely ended, Asha plans to continue offering its services where, with procedures in place, we can maintain a safe environment for both staff and service users. As part of the Covid recovery plan staff were taken on an away day at Harlow Carr gardens and in the summer shared a relaxed meal with Board members. Teambuilding sessions are planned to take place in Spring 2023.

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.

6

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

Plans for future periods (continued)

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 partner Vera Media and our new provider CECOS, to deliver as wide a variety of courses over the next year. Substantial ESOL courses i.e. ones that last for more than 10 weeks or are for more hours/days per week, are still very much in demand.

Asha continues to work with local organisations, who like us, are currently contracted to deliver healthy living initiatives. We collect food from the Cultural foodbank run by The Hamara Centre and distribute to the community on a weekly basis. We have now reached 253 families from a variety of ethnic backgrounds.

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.

Specific Aims

To improve knowledge and understanding of provision within the area including access to mainstream services

To enable the community to feed into, and play an active role in, the local decision-making process and to make informed decisions

Increase confidence and self-esteem and enhance development, through the provision of educational and recreational activities for children and young women

To increase economic independence, creating opportunities for education, training, and employment Improve and maintain good standards of health and wellbeing for all the family including challenging health inequalities

Addressing social and economic needs by providing access to advice, information, and guidance, including e.g. welfare benefits and debt prevention

To promote activities to advance community cohesion

Treasurer's Report 2022/23

The Covid pandemic and the subsequent ‘lockdowns’ affected Asha’s income and expenditure during 2021/22. In 2020/21 significant decreases in room and crèche hire were more than offset by increases in grants - most 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. In contrast, in 2021/22, the loss of income for room and crèche hire was not matched by an increase in income through grants and this carried into 2022/23. Fortunately, there were some grants received at the end of the previous financial year - and earlier - which were then spent during 22/23. Expenditure exceeded income in 22/23 and it looks like this will be the case this year and in 2024/25 although income has increased just not to the level of pre-covid.

7

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

Treasurer's Report 2022/23 (continued)

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 2022/23

  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. Council budget constraints means all the remaining posts are threatened i.e. staff made redundant or redeployed.

2. The initial ‘Better Together’ Health contract ended in March 2022, but Asha was successful in securing another Healthy living, Service Level agreement from Leeds City Council as part of the partnership bid for a 5-year contract starting April 2022. This will fund the continuation of the health project up to April 2027.

3. Renting rooms: Income from room rental - used for classes - has not returned to its pre-covid levels but substantially increased in 2022/23 now that all classes have returned to taking place on the premises. Vera Media and CECOS (the new provider) delivered classes and plan to continue to do so. Asha is responsible for recruitment and retention of the learners.

4. Preschool Nursery: 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.

5. Asha is part of the Women’s Lives Leeds partnership : 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 the end of 2023. Women’s Lives Leeds are also providing a small contribution to Asha to cover meetings attended as part of the Lottery Project – Empowering Systems Change . In both cases there is a possibility of extending this funding into 2024.

6. Sanctuary Support Project. Partnership funded through Leeds City Council. Provides support to vulnerable women & families who need ‘sanctuary’ to keep them safe from domestic violence & abuse. Continuing until 2025.

7 . Lottery Fund for Harm minimisation in the over 60’s - carried forward from previous year to employ a worker. See below.

8. Two x Public Health grants through LCC. Received in previous year. One to cover staff time contact tracing people who had contracted Covid but had not given their ‘contacts’ details and one encouraging take-up of vaccines in women aged 60+. Able to use these to meet funding shortfall for the Harm minimisation Worker.

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

10. Playscheme funding: Asha successfully obtained funding from Leeds City Council - PEG (Play Engagement Fund) to run playschemes throughout the year.

Other Income: One off grant from local Councillors towards a family trip, a contribution for room hire from NHS to run vaccination clinics in Asha. Donations, bank interest, HMRC: Employer’s allowance and SMP recovered.

8

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

Treasurer's Report 2022/23 (continued)

Additional information for 2023/24 as a consequence of Covid19

Asha will be able to continue providing its 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/funding available) and/or redundancies would have to be considered.

  2. Courses – room hire – Disrupted and permanently affected by the lockdowns in 2020/21. Income not expected to return to pre-Covid levels in 2023/24.

  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 2024 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 2024 although this may require additional redundancies/shortening of work hours/temporary layoffs whilst alternative funding is obtained.

Financial review

The net expenditure for the year was £9,850, including net expenditure of £3,894 on unrestricted funds and net expenditure of £5,956 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £173,065.

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.

9

Asha Neighbourhood Project Limited

Trustees' report (continued) for the year ended 31 March 2023

Statement of trustees' responsibilities

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

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

select suitable accounting policies and apply them consistently;

observe the methods and principles in the Charities SORP;

make judgements and estimates that are reasonable and prudent;

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

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

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

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

approved by the board of trustees on 27/11/2023

Katy Ashworth (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 2023, 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.

Alan Dodd FCCA

29/11/2023

West Yorkshire Community Accountancy Service CIO

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 2023

Notes
2023
Unrestricted
funds
£
Income from:
Grants and donations
(2)
18,894
Contracts
22,500
Fees and charges
22,388
Other income
58
Bank interest
429
Donated services
104,976
Total income
169,245
Expenditure on:
Salaries NI and pensions
(3)
40,654
Travel
84
Activities costs
3,445
Insurance
3,669
Advertising and publicity
85
Office and administration
5,877
Premises
6,390
Independent examination
1,056
Information and subscriptions
404
Depreciation
3,914
Equipment and materials
833
Women's Lives Leeds project
68
Donated services
104,976
Miscellaneous expenditure
1,652
Training
677
AGM costs
190
Total expenditure
173,974
Net income / (expenditure)
(4,729)
Transfers between funds
835
Net movement in funds
(3,894)
Fund balances brought forward
220,238
Fund balances carried forward
(4)
216,344		 2023
Restricted
funds
£
28,126
3,920
-
-
-
-
32,046
32,609
-
4,411
-
-
48
75
-
-
-
-
24
-
-
-
-
37,167
(5,121)
(835)
(5,956)
19,533
13,577		 2023
Total
funds
£
47,020
26,420
22,388
58
429
104,976
201,291
73,263
84
7,856
3,669
85
5,925
6,465
1,056
404
3,914
833
92
104,976
1,652
677
190
211,141
(9,850)
-
(9,850)
239,771
229,921		 2022
Total
funds
£
49,187
30,140
16,065
198
31
98,194
193,815
64,116
64
4,758
3,721
170
5,426
4,989
720
434
4,209
342
-
98,194
342
-
-
187,485
6,330
-
6,330
233,441
239,771

All incoming resources and resources expended derive from continuing activities.

12

Asha Neighbourhood Project Limited

Balance sheet

as at 31 March 2023
2023
Unrestricted
£
Fixed assets
Tangible assets
(5)
43,279
Total fixed assets
43,279
Current assets
Debtors and prepayments
(6)
7,581
Cash at bank and in hand
(6)
167,311
Total current assets
174,892
Current liabilities:
amounts falling due within one year
Accruals
1,827
Total current liabilities
1,827
Net current assets / (liabilities)
173,065
Net assets
216,344
Funds
Unrestricted funds
216,344
Restricted funds
-
Total funds
216,344		 2023
Restricted
£
-
-
6,767
6,810
13,577
-
-
13,577
13,577
-
13,577
13,577		 2023
Total
£
43,279
43,279
14,348
174,121
188,469
1,827
1,827
186,642
229,921
216,344
13,577
229,921		 2022
Total
£
46,297
46,297
7,346
187,366
194,712
1,238
1,238
193,474
239,771
220,238
19,533
239,771

For the year ending 31 March 2023 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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

The financial statements were approved by the board of trustees on 27/11/2023

Katy Ashworth (Trustee)

13

Asha Neighbourhood Project Limited

Notes to the accounts

for the year ended 31 March 2023

1 Accounting policies

Basis of accounting

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

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

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

Going concern

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

Incoming resources

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

Grants and donations

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

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

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

for the year ended 31 March 2023

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.

15

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2023

2 Grants and donations
2023
Unrestricted
funds
£
Leeds City Council (LCC)
17,779
Women's Lives Leeds: Empowering Systems
-
Change
National Lottery Community Fund (NLCF)
-
Older People's Forum
-
Together Women
-
Wades Charity
-
Women's Lives Leeds: Comic Relief
-
Other donations
1,115
18,894
3 Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions		 2023
Restricted
funds
£
27,376
750
-
-
-
-
-
28,126		 2023
Total
funds
£
45,155
750
-
-
-
-
-
1,115
47,020
2023
£
71,642
2,614
(2,614)
1,621
73,263		 2022
Total
funds
£
32,795
-
9,642
250
1,000
2,800
1,700
1,000
49,187
2022
£
63,074
2,083
(2,083)
1,042
64,116

The average number of employees during the year was 9.8, being an average of 4.3 full time equivalent (2022: 9, 2.8 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme
Costs of the scheme to the charity for the year
4 Restricted funds
Balance b/f
£
EYFFI
4,286
EYPP
191
LCC - Deprivation Fund
-
LCC - Harm Minimisation
699
LCC - IS Community Comm'tee
22
LCC - MICE
505
NLCF - Harm Minimisation
9,642
Older People's Forum
50
Play Enablement grant
1,994
Public Health Trust
28
Sanctuary Support Project
-
Voices Project - Comic Relief
1,700
Wades
416
Women's Lives Leeds
-
19,533		 Incoming
£
3,920
234
720
-
-
-
-
-
3,347
-
23,075
-
-
750
32,046		 Outgoing
£
4,631
68
466
699
22
555
9,642
50
5,018
28
13,340
1,700
427
521
37,167		 2023
£
1,621
Transfers
£
-
-
-
-
-
50
-
-
-
-
(896)
-
11
-
(835)		 2022
£
1,042
Balance c/f
£
3,575
357
254
-
-
-
-
-
323
-
8,839
-
-
229
13,577

16

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2023

4 Fund name EYFFI

EYPP

LCC - Deprivation Fund LCC - Harm Minimisation

LCC - IS Community Comm'tee LCC - MICE

NLCF - Harm Minimisation

Older People's Forum Play Enablement grant Public Health Trust

Sanctuary Support Project

Voices Project - Comic Relief

Wades

Women's Lives Leeds

Purpose of restriction

Early Years Funding for Inclusion contract from LCC, restricted for the support of children identified with special educational needs who are eligible for a 'high needs top up' grant

Early Years Pupil Premium from LCC, for children whose parents qualify for extra financial help for their child's pre-school education.

Towards the cost of workers for children living in an area of deprivation. Covid-19 harm minimisation - to increase the take-up of vaccination for those aged 60 and over.

For 3 coaches for a family trip to Bridlington.

For staff wellbeing, in response to Covid. Balance transferred from general unrestricted funds.

To provide advice to women and their families in response to financial implications of Covid

To pay for a celebratory day trip for a group of older women. Funded by LCC for playscheme costs. Covid-19 Harm Minimisation: to increase the take up of the vaccination for those aged 60+

Partnership led by Leeds Women's Aid to provide support for vulnerable women and families who need 'sanctuary' to keep them safe from domestic violence and abuse. Transfer relates to purchase of IT equipment which is capitalised in the accounts.

Through the Women's Lives Leeds partnership, to facilitate Asha working to involve hard to reach women to make Leeds a woman friendly Towards playscheme costs. Balance transferred from general unrestricted funds.

Towards the costs of continued engagement with Women's Lives Leeds and the new Lottery project, Empowering Systems Change.

5 Tangible assets

Cost

At 1 April 2022 Additions At 31 March 2023

Depreciation

At 1 April 2022 Charge for year At 31 March 2023

Net book value

At 31 March 2023 At 31 March 2022

£
3,853
-
3,853
2,725
376
3,101
752
1,128
Fixtures
and Fittings		 £
8,065
896
8,961
5,442
1,048
6,490
2,471
2,623
Equipment		 £
124,489
-
124,489
81,943
2,490
84,433
40,056
42,546
Freehold
Property		 Total
£
136,407
896
137,303
90,110
3,914
94,024
43,279
46,297

17

Asha Neighbourhood Project Limited

Notes to the accounts continued

for the year ended 31 March 2023

6 Debtors and prepayments
Debtors
Prepayments
7 Cash at bank and in hand
Cash at bank
Cash in hand		 2023
£
12,832
1,516
14,348
2023
£
174,087
34
174,121		 2022
£
5,800
1,546
7,346
2022
£
187,342
24
187,366

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.

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.

Other transactions with trustees or related parties

Other transactions with trustees or related
Faith Together in
10 Funds held as agent
Metcalf Trust
Name of trustee
or related party
Relationship to
charity
Delivery partner		 parties
Balance b/f
Incoming
£
£
-
300
-
300
Description of transaction
Hall hire		 2023
£
145
145
Outgoing
£
300
300		 2022
£
450
450
Balance c/f
£
-
-

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 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
18,894
23,308
Contracts
22,500
27,725
Fees and charges
22,388
16,065
Other income
58
198
Bank interest
429
31
Donated services
104,976
98,194
Total income
169,245
165,521
Expenditure
Salaries NI and pensions
40,654
30,546
Travel
84
64
Activities costs
3,445
885
Insurance
3,669
11
Advertising and publicity
85
170
Office and administration
5,877
1,666
Premises
6,390
295
Independent examination
1,056
720
Information and subscriptions
404
434
Depreciation
3,914
4,209
Equipment and materials
833
342
Women's Lives Leeds project
68
-
Donated services
104,976
98,194
Miscellaneous expenditure
1,652
207
Training
677
-
AGM costs
190
-
Total expenditure
173,974
137,743
Net income / (expenditure)
(4,729)
27,778
Transfers between funds
835
(74)
Net movement in funds
(3,894)
27,704
Fund balances brought forward
220,238
192,534
Fund balances carried forward
216,344
220,238		 2023
Restricted
funds
£
28,126
3,920
-
-
-
-
32,046
32,609
-
4,411
-
-
48
75
-
-
-
-
24
-
-
-
-
37,167
(5,121)
(835)
(5,956)
19,533
13,577		 2022
Restricted
funds
£
25,879
2,415
-
-
-
-
28,294
33,570
-
3,873
3,710
-
3,760
4,694
-
-
-
-
-
-
135
-
-
49,742
(21,448)
74
(21,374)
40,907
19,533		 2023
Total
funds
£
47,020
26,420
22,388
58
429
104,976
201,291
73,263
84
7,856
3,669
85
5,925
6,465
1,056
404
3,914
833
92
104,976
1,652
677
190
211,141
(9,850)
-
(9,850)
239,771
229,921		 2022
Total
funds
£
49,187
30,140
16,065
198
31
98,194
193,815
64,116
64
4,758
3,721
170
5,426
4,989
720
434
4,209
342
-
98,194
342
-
-
187,485
6,330
-
6,330
233,441
239,771

19