2023-03-31-accounts

Trustees				Isobel Mills	(Chair)
				Alison Lowe	(Vice Chair)
				Laura Walker	(Treasurer)	(Elected 22/11/2022)
				Nigel Turner	(Resigned as Treasurer 22/11/2022)
				Patrick Grant	(Elected 22/11/2022)
				Richard Balfe
				Richard Brook	(Elected 22/11/2022)
				Rebecca Dearden
				Ryk Downes
				Dr Kenneth Patterson
Key Management			Personnel	Dianne Lyons	Chief Executive
				Badamkhand Palmer	Finance Manager
				Julie Balfour	Specialist Services Director
				Marie Mooney	Advice Services Director
Company		secretary		Dianne Lyons
Charity	number			700314
Company		number		02228358
Registered		office		Oxford House
				Oxford Row
				Leeds
				LS1 3BE
Auditor				Azets Audit Services Limited
				33 Park Place
				Leeds
				LS1 2RY
Bankers				Unity Trust Bank pic
				4 Brindleyplace
				Birmingham
				B1 2HB

		Page
Trustees' report		1-6
Statement ofTrustees'	responsibilities
Independent auditor's	report
Statement offinancial	activities
Balance sheet		12
Statement ofcash flows
Notes to the financial	statements	14-26

			Unrestricted	Restricted	Total	Total
			2023	2023	2023	2022
		Notes		E	F
Income from:
Donations and legacies			372		372	346
Charitable activities		3	1,659,524	857,843	2,517,367	2,396,919
Investments			2,772		2,772	2,231
Total income			1,662,668	857,843	2,520,511	2,399,496
Ex enditure on:
Charitable activities		4	(1,639,786)	(858,739)	(2,498,525)	(2,319,406)
Total charitable expenditure			1,639,786	858,739	2,498,525	2,319,406
Net income/(expenditure)	before transfers		22,882	(896)	21,986	80,090
Gross transfers between	funds		(896)	896
Net movement in funds			21,986		21,986	80,090
Opening fund balances		15	675,019		675,019	594,929
Closing fund balances		15	697,005		697,005	675,019

				2023		2022
			Notes
Fixed assets
Intangible assets			9		3,240		4,536
Tangible assets			10		136,597		156,201
					139,837		160,737
Current assets
Debtors				26,439		52,747
Cash at bank	and in	hand		735,151		738,114
				761,590		790,861
Creditors: amounts		falling due within
one year			12	(204,422)		(276,579)
Net current assets					557,168		514,282
Total assets	less current liabilities				697,005		675,019
Income funds
Unrestricted	funds -	general	15		697,005		675,019
					697,005		675,019

							2023			2022
					Notes
Cash flows from operating				activities
Cash (absorbed		by)/generated		from	18
operations								(5,735)			137,254
Investing	activities
Investment	income received					2,772			2,231
Net cash	generated from		investing
activities								2,772			2,231
Net cash	used	in financing		activities
Net (decrease)/increase			in	cash and	cash
equivalents								(2,963)			139,485
Cash and	cash	equivalents	at beginning		ofyear			738,114			598,629
Cash and	cash	equivalents		at end of	year			735,151			738,114

				2023f	2022
Leeds Advice Service contract				1,035,973	982,733
Leeds Advice Service contract -		sub contracted	services	450,102	428,352
Money and Pensions Service -		Debt Advice Project		165,794	293,432
Money Advice Service - Trainee					29,146
Day One Outreach	Services - Leeds Cares				8,319
Help to Claim				453,354	270,347
NHS West Yorkshire	Integrated	Care Board		90,000	90,000
PensionWIse				45,032	114,609
Northern Powergrid				175,663	139,981
Yorkshire Building Society referral service				18,000	15,000
Other Income				83,449	25,000
				2,517,367	2,396,919
Analysis by fund
Unrestricted funds - general				1,659,524	1,526,085
Restricted funds				857,843	870,834
				2,517,367	2,396,919

				Charitable	Charitable
				activities	activities
				2023	2022
Staff costs				1,605,835	1,474,872
Depreciation and	impairment			20,900	20,900
Insurance				6,597	6,946
Telephone				17,928	20,876
Office expenses,	stationery		and postage	10,426	10,785
Premises				162,583	150,249
Repairs and maintenance				14,726	50,017
Equipment				18,263	14,197
Training and conferences				11,839	13,365
Interpreting costs				22,248	17,089
Information, referencing		and	subscriptions	20,867	17,555
Travel and care expenses				7,408	2,443
Professional fees				3,123	2,867
Employer related	costs and		recruitment	22,598	16,530
Subcontracted advice work				450,102	459,352
Bank charges				894	913
				2,396,337	2,278,956
Grants to individuals				70,385	11,822
Share ofsupport	costs (see		note 5)	20,685	19,593
Share ofgovernance costs (see note 5)				11,118	9,035
				2,498,525	2,319,406
Analysis by fund
Unrestricted funds - general				1,639,786	1,466,552
Restricted funds				858,739	852,854
				2,498,525	2,319,406

5	Support costs	Support costs
					Support		Governance	2023	Support	Governance	2022
					costs		costs		costs	costs
						F		E	F
	Staff costs				20,685			20,685	19,593		19,593
	Audit fees						7,800	7,800		6,240	6,240
	Accountancy						2,520	2,520		2,340	2,340
	Governance	and		AGM
	costs						798	798		455	455
					20,685		11,118	31,803	19,593	9,035	28,628
6	Auditor's remuneration
	The analysis	of	auditor's		remuneration	net ofVAT is as		follows:
										2023	2022
	Audit ofannual		accounts							6,500	5,200
	Non-audit services
	All other non-audit			services						2,100	1,950

Number ofemploye The average monthly	es number ofemployees during the year	was:
		2023	2022
		Number	Number
		68	58
Employment costs		2023	2022
Wages and salaries		1,419,657	1,288,491
Social security costs		124,597	107,402
Defined benefit scheme contributions			34,187
Defined contribution	scheme	82,266	64,385
		1,626,520	1,494,465

	The numb were:	er	of employees whose annual remuneration was	F60,000 or more
				2023	2022
				Number	Number
	F60,000-	F70,000		1
9	Intangible	fixed assets
					Software
	Cost
	At 1 April	2022 and 31 March 2023			6,480
	Amortisation		and impairment
	At 1 April	2022			1,944
	Amortisation		charged for the year		1,296
	At 31 March		2023		3,240
	Carrying	amount
	At 31 March		2023		3,240
	At 31 March		2022		4,536

10	Tangible fixed assets	Tangible fixed assets
			Leasehold	Computers	Total
			improvements
	Cost
	At 1 April 2022		175,176	10,431	185,607
	At 31 March 2023		175,176	10,431	185,607
	Depreciation and impairment
	At 1 April 2022		26,277	3,129	29,406
	Depreciation charged	in the year	17,518	2,086	19,604
	At 31 March 2023		43,795	5,215	49,010
	Carrying amount
	At 31 March 2023		131,381	5,216	136,597
	At 31 March 2022		148,899	7,302	156,201
11	Debtors
				2023	2022
	Amounts falling due	within one year:
	Trade debtors				4,481
	Prepayments and accrued income			26,439	48,266
				26,439	52,747
12	Creditors: amounts	falling due within one year
				2023	2022
			Notes
	Other taxation and social security			29,175	31,506
	Deferred income		13	41,153	55,416
	Trade creditors			4,779	16,037
	Other creditors			2,473	3,908
	Accruals			126,842	169,712
				204,422	276,579

Deferred income	2023	2022
Brought forward	55,416	68,026
Released in the year	(55,416)	(62,437)
Deferred in the year	41,153	47,133
Carried forward	41,153	55,416

				Movement	in funds
Current	year	Balance at 1	Incoming	Resources	Transfers	Balance at 31
		April 2022	resources	expended		March 2023
				f'
Money and Pensions Service
Debt Advice Project			165,794	(165,710)	(84)
Northern	Powergrid		175,663	(175,663)
Pensionwise			45,032	(45,673)	641
Help to Claim			453,354	(453,653)	299
Yorkshire	Building Society		18,000	(18,040)	40
			857,843	(858,739)	896

						Movement in	funds
Prior year			Balance at 1		Incoming	Resources	Transfers	Balance at 31
			April	2021	resources	expended		March 2022
					f.	f.
Money and Pensions Service				5,979	293,432	(275,438)	(23,973)
MaPS Trainee					29,146	(29,146)
Northern	Powergrid			1,354	139,981	(139,969)	(1,366)
Pension Wise					114,609	(114,609)
Help to Claim					270,347	(270,347)
Yorkshire	Building Society				15,000	(15,000)
Day One	Outreach service-
Leeds Cares				225	8,319	(8,345)	(199)
Other restricted		funds		1,831			(1,831)
				9,389	870,834	(852,854)	(27,369)
Analysis	of net assets between		funds
						Unrestricted	Restricted	Total
						funds	funds
						2023	2023	2023
						f	f
Fund balances		at 31 March 2023	are represented		by:
Intangible	fixed	assets				3,240		3,240
Tangible	assets					136,597		136,597
Net current assets						557,168		557,168
						697,005		697,005
						Unrestricted	Restricted	Total
						funds	funds
						2022	2022	2022
						f	f
Fund balances		at 31 March 2022	are represented		by:
Intangible	fixed	assets				4,536		4,536
Tangible	assets					156,201		156,201
Net current assets						514,282		514,282
						675,019		675,019

non-cancellable operating leases, which fall due as follow	s:
	2023	2022
Within one year	77,959	78,676
Between two and five years	169,898	221,219
In over five years	51,058	77,696
	298,915	377,591

18	Cash generated from operatio	ns				2023	2022
	Surplus for the year					21,986	80,090
	Adjustments for:
	Investment income recognised	in statement		offinancial	activities	(2,772)	(2,231)
	Depreciation and impairment oftangible		fixed assets			20,900	20,900
	Movements in working capital:
	Decrease/(increase) in debtors					26,308	(14,651)
	(Decrease)/increase in creditors					(57,894)	65,756
	Decrease in deferred income					(14,263)	(12,610)
	Cash (absorbed by)/generated	from	operations			(5,735)	137,254
19	Analysis ofchanges in net funds
	The charity had no debt during	the current		or previous	year.

Comparative Sta	te	ment	of Financial Activities
				Unrestricted	Restricted	Total
				funds	funds	2022
				general
Income from:
Donations and legacies				346		346
Charitable activities				1,526,085	870,834	2,396,919
Investments				2,231		2,231
Total income				1,528,662	870,834	2,399,496
Ex enditure on:
Charitable activities				1,466,552	852,854	2,319,406
Total expenditure				1,466,552	852,854	2,319,406
Net income/(expenditure)			before transfers	62,110	17,980	80,090
Gross transfers	between		funds	27,369	(27,369)
Net income for	the year			89,479	(9,389)	80,090
Other recognised		gains	and losses
Net movement	in funds			89,479	(9,389)	80,090
Fund balances at 1		April	2021	585,540	9,389	594,929
Fund balances	at	31 March 2022		675,019		675,019