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2022-03-31-accounts

Page
Report ofthe Trustees 1 to 13
Report ofthe Independent
Auditors		 14 to 17
Statement of Financial Activities 18 to 19
Balance Sheet 20
Cash Flow Statement 21
Notes to the Cash Flow Statement 22
Notes to the Financial Statements 23 to 44
Detailed Statement of Financial Activities 45 to 46

31March 20 2 2 these requirements
have		 been quantified
a
31.3.22
E
Income Risk 39,259
Cessation 62,241
Working
Capital		 101,486
Opportunities 10,120
Adversity 9,646
Total reserves required 222,752
Unrestricted reserves at 31/3/22 293,632
Unallocated reserves at 31/3/22 70,880

31/3/22 31/3/21
Unrestricted Restricted Total Total
fund funds funds funds
Notes E E E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 871,488 273,558 1,145,046 1,216,171
Charitable
activities
Connections
in Action		 687 687 1,687
Leeds Stars 1,573 1,573 549
Lets Talk Project 545 545 298
PIA Presents 500
Project overheads 1,818
Investment
income		 152 4 156 517
Otherincome 941 6,774 7,715 908
Total 872,581 283,141 1,155,722 1,222,448
EXPENDITURE ON
Charitable
activities
Backto Activity 1,527 1,527
Changing
Lives		 92,859 92,859 97,776
Connections
in Action		 4,699 4,699 50,110
Count Me ln 831,254 831,254 887,566
Leeds Stars 4,393 4,393 7,297
Leeds Stars - Special Olympics 58 58 35
Leeds Stars - Sports Academy 2,199
Let's Get Digital 6,132 6,132
Lets Talk Project 934 934 4,790
PIA Presents 190 190 1,990
Play, Fun & Learn 7,430 7,430 34,195
Positive Aging in Action 13,731 13,731
Project overheads 8,774 8,774 2,636
Space Active Virtual Satellite 61 61
Stay Active 2,156 2,156 2,439
Wades Outdoor 703 703
Weight Management 27,451 27,451
Wellbe in g 96,918 96,918 89,744
Winter Wellbeing 4,102 4,102
Governance 10,626 2,755 13,381 12,581
Total 850,654 266,099 1,116,753 1,193,358
NET INCOME 21,927 17,042 38,969 29,090
Transfers between funds 19 (3) 3

31/3/22 31/3/21
Unrestricted Restricted Total Total
fund funds funds funds
Notes f E E E
Net movement in funds 21,924 17,045 38,969 29,090
RECONCILIATION OF FUNDS
Total funds brought
forward		 271,707 131,410 403,117 374,027
TOTAL FUNDS CARRIED FORWARD 293,631 148,455 442,086 403,117
31/3/22 31/3/21
Notes E f
FIXEDASSETS
Tangible assets 13 1,633 4,402
Investments 14 1 1
1,634 4,403
CURRENT ASSETS
Debtors 15 243,641 190,030
Cash at bank and in hand 293,023 324,594
536,664 514,624
CREDITORS
Amounts
falling due within one year		 16 (94,655) (108,103)
NET CURRENT ASSETS 442,009 406,521
TOTAL ASSETS LESSCURRENT LIABILITIES 443,643 410,924
PENSION LIABILITY 20 (1,557) (7,807)
NET ASSETS 442,086 403,117
FUNDS 19
Unrestricted
funds		 293,632 271,707
Restricted
funds		 148,454 131,410
TOTAL FUNDS 442,086 403,117

31/3/22 31/3/21
Notes E f
Cash flows from operating activities
Cash generated
from operations		 (31,682) 72,236
Interest paid (45) (208)
Net cash (used in)/provided by operating activities (31,727) 72,028
Cash flows from investing activities
Purchase oftangible
fixed		 assets (375)
Interest received 156 517
Net cash provided
by investing
activities		 156 142
Change
in cash and cash equivalents		 in the
reporting
period		 (31,571) 72,170
Cash and cash equivalents at the beginning of
the reporting
period		 324,594 252,424
Cash and cash equivalents at the end ofthe
reporting
period		 293,023 324,594

RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES		 RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES		 RECONCILIATION
OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31/3/22 31/3/21
E E
Net income for the reporting period (as per the Statement of Financial
Activities) 38,969 29,090
Adjustments
for:
Depreciation
charges		 2,769 3,710
Interest received (156) (517)
Interest
paid		 45 208
Movement
in defined benefit		 pension (6,250) (1,443)
(Increase)/decrease in debtors (53,611) 23,751
(Decrease)/increase in creditors (13,448) 17,437
Net cash (used in)/provided by operations (31,682) 72,236

At 1/4/21 Cash flow At 31/3/22
E E E
Net cash
Cash at bank and in hand 324,594 (31,571) 293,023
324,594 (31,571) 293,023
Total 324,594 (31,571) 293,023

2. DONATIONS
AND LEGACIES		 DONATIONS
AND LEGACIES
31/3/22 31/3/21
E E
Donations 9,539 6,071
Grants 1,135,507 1,210,100
1,145,046 1,216,171
Grants received, included in the above, are as follows;
31/3/22 31/3/21
E E
Children
in Need - Play, Fun,		 Learn 28,847
Count Me In 863,424 928,725
Golden
Giving - Leeds Stars		 2,520 330
Jimbo's
Fund Community		 Foundation 19,972
Jusaca Charitable
Trust		 2,000
LCC - Adult Weight Management Knowledge Transfer 47,378
LCC - Changing
Lives		 88,302 92,686
LCC - Personal
Health and		 Wellbeing 97,628 99,700
Mencap - Let's Get Digital 6,438
The National
Lottery Community		 Fund - Connections in Action (ID:20128499) 52,408
Volition Leeds - Backto Activity 2,000
Wades Outdoor 1,000
Winter Wellbeing 4,845
Yorkshire Sport Foundation - Leeds Stars 1,600
Yorkshire Sport Foundation -Stay Active Virtual Satellite Project 5,804
1,135,507 1,210,100
3. INVESTMENT INCOME
31/3/22 31/3/21
E E
Deposit account interest 156 517

4. INCOME FROM CHARITABLE ACTIVITIES
31/3/22 31/3/21
Activity E f
Coronavirus
Job Retention
Scheme income Connections in Action 687 1,687
Coronavirus
Job Retention
Scheme income Leeds Stars 1,573 549
Coronavirus
Job Retention
Scheme income Lets Talk Project 545 298
Coronavirus
Job Retention
Scheme income PIA Presents 500
Covid Prevention income Project overheads 1,818
2,805 4,852
5. OTHER INCOME
31/3/22 31/3/21
E E
Other trading
activities		 7,715 908
6. CHARITABLE ACTIVITIES COSTS
Direct Support
Costs (see costs (see
note 7) note 8) Totals
f E E
Backto Activity 1,527 1,527
Changing
Lives		 92,859 92,859
Connections
in Action		 4,699 4,699
Count Me ln 831,254 831,254
Leeds Stars 4,393 4,393
Leeds Stars - Speci a I Olym pics 58 58
Let's Get Digital 6,132 6,132
Lets Talk Project 934 934
PIA Presents 190 190
Play, Fun & Learn 7,430 7,430
Positive Aging
in Action		 13,731 13,731
Project overheads 8,774 8,774
Space Active Virtual Satellite 61 61
Stay Active 2,156 2,156
Wades Outdoor 703 703
Weight Management 27,451 27,451
Wellbeing 96,918 96,918
Winter Wellbeing 4,102 4,102
Governance 13,381 13,381
1,103,372 13,381 1,116,753
7. DIRECT COSTS OF CHARITABLE ACTIVITIES DIRECT COSTS OF CHARITABLE ACTIVITIES DIRECT COSTS OF CHARITABLE ACTIVITIES
31/3/22 31/3/21
f f
Staff costs 983,353 1,066,823
Insurance 6,934 6,255
Light and heat 1,998 1,400
Telephone 8,475 8,390
Postage and stationery 2,155 6,423
Advertising 1,369 1,340
Sundries 2,611 3,610
Rent and service charges 25,606 13,511
Cleaning 780 446
Computer
repairs		 and maintenance 17,915 23,432
Training 6,497 8,269
Subscriptions 118 90
Motor and travel expenses 15,295 7,583
Bad debts 1,441 12,750
General project costs 14,257 7,619
Office costs 1,652 1,755
Fundraising
costs		 47 259
Recruitment
costs		 3,598 3,096
Legal and professional fees 6,184 3,688
Bank charges 273 120
Depreciation 2,769 3,710
Interest payable and similar charges 45 208
1,103,372 1,180,777
8. SUPPORT COSTS
31/3/22 31/3/21
f f
Governance 13,381 12,581
Support costs, included in the above, are as follows:
31/3/22 31/3/21
f f
Auditors'
remuneration		 7,638 7,416
External
payroll services		 5,743 5,165
13,381 12,581

31/3/22 31/3/21
E E
Auditors' remuneration - Riley and Co Limited 7,638 7,416
Depreciation -owned assets 2,769 3,710

STAFF COSTS
31/3/22 31/3/21
E E
Wages and salaries 919,828 994,041
Social security costs 47,376 51,219
Other pension costs 16,149 21,563
983,353 1,066,823

COMPARATIVES
FOR THE STA		 TEMENT OF FINANCIAL A CTIVITIES CTIVITIES
Unrestricted Restricted Total
fund funds funds
E E E
INCOME AND ENDOWMENTS FROM
Donations
and legacies		 928,725 287,446 1,216,171
Charitable
activities
Connections
in Action		 1,687 1,687
Leeds Stars 549 549
Lets Talk Project 298 298
PIA Presents 500 500
Project overheads 1,818 1,818
Investment
income		 507 10 517
Other income 419 489 908
Total 929,651 292,797 1,222,448
EXPENDITURE ON
Charitable
activities
Changing
Lives		 97,776 97,776
Connections
in Action		 50,110 50,110
Count Me In 887,566 887,566
Leeds Stars 7,297 7,297
Leeds Stars - Special Olympics 35 35
Leeds Stars - Sports Academy 2,199 2,199
Lets Talk Project 4,790 4,790

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
f f f
PIA Presents 1,990 1,990
Play, Fun 5 Learn 34,195 34,195
Project overheads 2,636 2,636
Stay Active 2,439 2,439
Well being 89,744 89,744
Governance 12,581 12,581
Total 902,783 290,575 1,193,358
NET INCOME 26,868 2,222 29,090
RECONCILIATION OF FUNDS
Total funds brought forward 244,839 129,188 374,027
TOTAL FUNDS CARRIED FORWARD 271,707 131,410 403,117
13. TANGIBLE FIXEDASSETS
Fixtures
Plant and and Computer
machinery
f		 fittings
f		 equipment
f		 Totals
f
COST
At 1st April 2021and 31st March 2022 2,942 485 26,188 29,615
DEPRECIATION
At 1st April 2021 2,787 485 21,941 25,213
Charge for year 155 2,614 2,769
At 31st March 2022 2,942 485 24,555 27,982
NET BOOK VALUE
At 31st March 2022 1,633 1,633
At 31st March 2021 155 4,247 4,402

PIA Enterprises PIA Enterprises CIC
Registered office: Within the UK.
Nature of business: Community Interest Company
Class ofshare: holding
Ordinary 100
31.3.22 31.3.21
f f
Sumrnar oftradin results
Turnover
Total Expenditure (172) (157)
Taxation
Distribution
to		 parent charity
Other income 172 2,836
Loss for the financial year 2,679
Summar ofassets and liabilities
Assets 305 305
Liabilities (144) (144)
161 161

DEBTORS:AMOUN TS
FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
E E
Trade debtors 230,064 180,041
Prepayments 10,831 9,662
Accrued Income 2,746 327
243,641 190,030
CREDITORS: AMOUNTS
FALLING DUE WITHIN ONE YEAR
31/3/22 31/3/21
E f
Trade creditors 6,016 1,482
Social security and other taxes 12,161 15,092
Pension control 1,127 991
Unallocated
cash receipts		 2,818
Accruals 12,993 11,531
Wages and holiday pay accrual 62,358 76,189
94,655 108,103

31/3/22 31/3/21
E E
Within one year 10,800 13,219
Between one and five years 43,200 45,216
In more than five years 3,995 14,795
57,995 73,230

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS
31/3/22 31/3/21
Unrestricted Restricted Total Total
fund funds funds funds
E E E E
Fixed assets 1,633 1,633 4,402
Investments 1 1 1
Current assets 387,900 148,764 536,664 514,624
Current
liabilities		 (94,345) (310) (94,655) (108,103)
Pension
liability		 (1,557) (1,557) (7,807)
293,632 148,454 442,086 403,117
19. MOVEMENT
IN FUNDS
Net Transfers
movement between At
At 1/4/21 in funds funds 31/3/22
E E E E
Unrestricted
funds
General fund 271,707 21,928 (3) 293,632
Restricted funds
100%Digital 410 410
Back to Activity 472 472
Children
in Need		 15,768 (7,430) 8,338
Leeds City Council - Changing Lives 16,440 (1,619) 14,821
Leeds City Council - Personal Health and
Wellbeing 83,363 2,554 85,917
Leeds Stars 1,483 2,665 4,148
Leeds Stars - Sport Academy 64 64
Leeds Stars - Special Olympics 4,421 307 4,728
Let's Get Digital 282 282
The National
Lottery Community		 Fund-
Connections
in Action (ID:20128499)		 3,985 (4,012) (27)
The National
Lottery Community		 Fund - Let' s
Talk 106 (389) (283)
PIA Presents 187 (190)
Positive Aging
in Action		 5,974 5,974
Space 2 - Covid Impact 1,818 (61) 1,757
Stay Active 3,365 (2,157) 1,208
Wades Outdoor 297 297
Weight Management 19,605 19,605
Winter Wellbeing 743 743
131,410 17,041 148,454
TOTAL FUNDS 403,117 38,969 442,086

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
Genera
I fund		 872,581 (850,653) 21,928
Restricted funds
Backto Activity 2,000 (1,528) 472
Children
in Need		 (7,430) (7,430)
Leeds City Council - Changing Lives 92,177 (93,796) (1,619)
Leeds City Council - Personal Health and
Wellbeing 100,676 (98,122) 2,554
Leeds Stars 7,058 (4,393) 2,665
Leeds Stars - Special Olympics 365 (58) 307
Let's Get Digital 6,438 (6,156) 282
The National
Lottery Community		 Fund-
Connections
in Action (ID:20128499)		 687 (4,699) (4,012)
The National
Lottery Community		 Fund - Let' s
Talk 545 (934) (389)
PIA Presents (190) (190)
Positive Aging
in Action		 19,973 (13,999) 5,974
Space 2 - Covid Impact (61) (61)
Stay Active (1) (2,156) (2,157)
Wades Outdoor 1,000 (703) 297
Weight Management 47,378 (27,773) 19,605
Winter Wellbeing 4,845 (4,102) 743
283,141 (266,100) 17,041
TOTAL FUNDS 1,155,722 (1,116,753) 38,969

Net
movement At
At 1/4/20 in funds 31/3/21
f f f
Unrestricted funds
General fund 244,839 26,868 271,707
Restricted funds
100/o Digital 410 410
Children
in Need		 21,116 (5,348) 15,768
Leeds City Council - Changing Lives 18,860 (2,420) 16,440
Leeds City Council - Personal Health and
Wellbeing 73,278 10,085 83,363
Leeds Stars 6,280 (4,797) 1,483
Leeds Stars - Sport Academy 1,863 (1,799) 64
Leeds Stars - Special Olympics 1,206 3,215 4,421
The National Lottery Community Fund-
Connections in Action (ID:20128499) 3,985 3,985
The National Lottery Community Fund - Let' s
Talk 4,598 (4,492) 106
PIA Presents 1,577 (1,390) 187
Space 2 - Covid Impact 1,818 1,818
Stay Active 3,365 3,365
129,188 2,222 131,410
TOTAL FUNDS 374,027 29,090 403,117

Incoming Resources Movement
resources expended in funds
E E E
Unrestricted funds
Genera
I fund		 929,651 (902,783) 26,868
Restricted funds
Children
in Need		 28,847 (34,195) (5,348)
Leeds City Council - Changing Lives 95,356 (97,776) (2,420)
Leeds City Council - Personal Health and
Wellbeing 99,829 (89,744) 10,085
Leeds Stars 2,500 (7,297) (4,797)
Leeds Stars - Sport Academy 400 (2,199) (1,799)
Leeds Stars - Special Olympics 3,250 (35) 3,215
The National Lottery Community Fund-
Connections in Action (ID:20128499) 54,095 (50,110) 3,985
The National Lottery Community Fund - Let' s
Talk 298 (4,790) (4,492)
PIA Presents 600 (1,990) (1,390)
Space 2 - Covid impact 1,818 1,818
Stay Active 5,804 (2,439) 3,365
292,797 (290,575) 2,222
TOTAL FUNDS 1,222,448 (1,193,358) 29,090

Net Transfers
movement between At
At 1/4/20 in funds funds 31/3/22
E E E E
Unrestricted
funds
General fund 244,839 48,796 (3) 293,632
Restricted funds
100%Digital 410 410
Backto Activity 472 472
Children
in Need		 21,116 (12,778) 8,338
Leeds City Council - Changing Lives 18,860 (4,039) 14,821
Leeds City Council - Personal Health and
Wellbeing 73,278 12,639 85,917
Leeds Stars 6,280 (2,132) 4,148
Leeds Stars - Sport Academy 1,863 (1,799) 64
Leeds Stars - Special Olympics 1,206 3,522 4,728
Let's Get Digital 282 282
The National
Lottery Community		 Fund-
Connections
in Action (ID:20128499)		 (27) (27)
The National
Lottery Community		 Fund - Let' s
Talk 4,598 (4,881) (283)
PIA Presents 1,577 (1,580)
Positive Aging
in Action		 5,974 5,974
Space 2 - Covid Impact 1,757 1,757
Stay Active 1,208 1,208
Wades Outdoor 297 297
Weight Management 19,605 19,605
Winter Wellbeing 743 743
129,188 19,263 148,454
TOTAL FUNDS 374,027 68,059 442,086
Incoming Resources Movement
resources expended in funds
E E E
Unrestricted
funds
General fund 1,802,232 (1,753,436) 48,796
Restricted funds
Backto Activity 2,000 (1,528) 472
Children
in Need		 28,847 (41,625) (12,778)
Leeds City Council - Changing Lives 187,533 (191,572) (4,039)
Leeds City Council - Personal Health and
Wellbeing 200,505 (187,866) 12,639
Leeds Stars 9,558 (11,690) (2,132)
Leeds Stars - Sport Academy 400 (2,199) (1,799)
Leeds Stars - Special Olympics 3,615 (93) 3,522
Let's Get Digital 6,438 (6,156) 282
The National
Lottery Community		 Fund-
Connections
in Action		 (ID:20128499) 54,782 (54,809) (27)
The National
Lottery Community		 Fund - Let' s
Talk 843 (5,724) (4,881)
PIA Presents 600 (2,180) (1,580)
Positive Aging in Action 19,973 (13,999) 5,974
Space 2 - Covid Impact 1,818 (61) 1,757
Stay Active 5,803 (4,595) 1,208
Wades Outdoor 1,000 (703) 297
Weight Management 47,378 (27,773) 19,605
Winter Wellbeing 4,845 (4,102) 743
575,938 (556,675) 19,263
TOTAL FUNDS 2,378,170 (2,310,111) 68,059
100%Digital
The 100% Digital project provides members, volunteers and staff the opportunity to improve
their digital		 skills and be
more confident online. The project was launched during covid-19 lockdown
period,		 and enabled
our staff		 team to give
out devices and show them how to use them to connect with friends using video platforms. Later in the year, we also ran
a new Digi-Drop in service which ran Fridays 1pm-3pm at the Fire Station.
Backto Activity Project
Funding
which allowed		 us to use flexible approaches to re-engaging our members who were trepidatious to return to in
person
support		 and groups. Providing virtual support and tailored in person support to increase confidence and
wellbeing
in our		 membership.
Children
ln Need - Play,		 Fun and Learn

f f
Provision
at start ofperiod		 7,807 9,250
Unwinding
ofthe		 discount factor (interest expense) 45 208
Deficit contribution paid (1,976) (1,918)
Re-measurement - impact ofany change in assumptions (36) 267
Re-measurement - amendments to contribution schedule (4,283)
Provision
at end of period		 1,557 7,807
Income and expenditure impact
2022 2021
f f
Interest expense 45 208
Re-measurement: Impact ofany change in assumptions (36) 267
Re-measurement: Amendments to contribution schedule (4,283)
Assumptions
31/3/22 31/3/21 31/3/20
per annum per annum %per annum
Rate ofdiscount 2.35 0.66 2.53

31/3/22 31/3/21
E E
INCOME AND ENDOWMENTS
Donations
and legacies
Donations 9,539 6,071
Grants 1,135,507 1,210,100
1,145,046 1,216,171
Investment
income
Deposit account interest 156 517
Charitable
activities
Covid Prevention income 1,818
Coronavirus
Job		 Retention Scheme income 2,805 3,034
2,805 4,852
Other income
Other trading activities 7,715 908
Total incoming resources 1,155,722 1,222,448
EXPENDITURE
Charitable
activities
Wages 919,828 994,041
Social security 47,376 51,219
Pensions 16,149 21,563
Insurance 6,934 6,255
Light and heat 1,998 1,400
Telephone 8,475 8,390
Postage and stationery 2,155 6,423
Advertising 1,369 1,340
Sundries 2,611 3,610
Rent and service charges 25,606 13,511
Cleaning 780 446
Computer
repairs and maintenance		 17,915 23,432
Training 6,497 8,269
Subscriptions 118 90
Motor and travel expenses 15,295 7,583
Carried forward 1,073,106 1,147,572

31/3/22 31/3/21
E E
Charitable
activities
Brought forward 1,073,106 1,147,572
Bad debts 1,441 12,750
General project costs 14,257 7,619
Office costs 1,652 1,755
Fundraising
costs		 47 259
Recruitment
costs		 3,598 3,096
Legal and professional fees 6,184 3,688
Bank charges 273 120
Depreciation
oftangible fixed assets		 2,769 3,710
Bank interest 45 208
1,103,372 1,180,777
Support costs
Governance
costs
Auditors'
remuneration		 7,638 7,416
External
payroll services		 5,743 5,165
13,381 12,581
Total resources expended 1,116,753 1,193,358
Net income 38,969 29,090