## Belle Isle Senior Action - BISA
Charity number 701895
## Annual Report and Financial Statements
for the year ended 31 March 2021
## Belle Isle Senior Action - BISA
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 4|
|Examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the accounts|8 to 12|
**Prepared by West Yorkshire Community Accounting Service**
1
## Belle Isle Senior Action - BISA
## 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** Anthony Larvin Chair Joyce Appleyard Vice-Chair Margaret Brown Secretary Jean Burton Dot Searcy Resigned 14 December 2021 David Geldard Patricia Gregg Colin Robinson Linda Lock Roselyn Whitfield Cllr Kim Groves Michael Griffiths Appointed 21 April 2021 **Charity number** 701895 Registered in England and Wales **Registered and principal address Bankers** 26a Broom Crescent Unity Trust bank Belle Isle PO Box 7193 Leeds Planetary Road LS10 3JN Willenhall. WV1 9DG
## **Independent examiner**
Claire Welling **West Yorkshire Community Accounting Service** Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is governed by a constitution adopted on 1 August 1989 as amended 2 June 1992 and 18 September 2019.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members at the AGM.
2
## Belle Isle Senior Action - BISA
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
The organisation is established for
i) The relief of the aged in the Belle Isle neighbourhood of Leeds (the area of benefit) and in particular the relief of poverty and the protection of good health of the aged.
ii) The advancement of education of the aged in the area of benefit in relation to financial, health, housing and welfare entitlements.
iii) The advancement of the education of the public, and the promotion of research concerning the needs of the aged in relation to the provisions of fuel, heat and light, and the publication of the useful results of such
## **Public benefit statement**
The Trustees confirm they have complied with their duty in section 17(5) of the 2011 Charities Act to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
We support older people over 60 years of age, living within a specific area of Leeds 10 – Belle Isle, with the advancement of education, relief of poverty, combat social isolation, and provide opportunities for volunteering. We do this through the following ‘heads of charity’ work we do: Winter Warmth; Safety & Security; Social Contact; Shelter; Health Promotion; Client Support Programme; Volunteering.
## **The charity's main activities**
We are a small locally based charity working with older people living in a poor neighbourhood ward area – Belle Isle in Leeds. We were the first charity to be formed within a Leeds locality in 1986, specifically to support local older people, and are supported and officially recognized by Leeds City Council. We are part of the Network of locally based charities in all areas of Leeds known as the Neighbourhood Networks for Older People.
We support approximately 800 older people in our area to live independently in our community. We do this through the provision of a range of services, and the existence of our ’59 Centre’, which is a Day Centre for older people to attend.
We provide a range of services both from our 59 Centre and also from our office hub. These include: fully accessible transport for those who cannot use public transport. This transport on a daily basis consists of lifts from home to our Centre to attend activities and then return home. We also run day trips and outings with our fully accessible minibus enabling those who could not otherwise get out and about, to play an active part in the life of their community. At our 59 Centre we provide the following: Gentle Chair based aerobics classes; Bingo, games and social activities; a Craft Group; Lunch Clubs etc. All these activities have had to stop due to Covid 19 Pandemic.
From our office hub we provide a range of support services aimed at enabling older people to live independently in their community for as long as possible. These include: Outreach Worker home visits to assist with Needs Assessments, welfare benefit applications, help with letters and form filling; signposting to other agencies; A Home Care Service providing shopping, cleaning and cooking meals for disabled and isolated older people in their own homes, a Gardening Scheme; a Handyman Scheme to assist older people with minor repairs to their homes, installing smoke alarms, carbon monoxide alarms and Key Safes so that Care Workers can get in and out of isolated older people’s homes safely without them having to answer the door. All non-essential work has had to stop due to the Covid 19 Pandemic.
3
## Belle Isle Senior Action - BISA
## Trustees' report (continued) for the year ended 31 March 2021
## **Achievements and performance**
Due to the Covid 19 Pandemic we have had to suspend most of our activities. We managed to secure funding to provide a Hot Meals Service to approximately 40 at risk older people. We have continued to provide telephone befriending to lonely isolated older people on a weekly basis. We have also tried to ensure that every older person known to us received a support phone call every 6 weeks. We continued to provide Home Services in the form of shopping and cleaning, and a handyman service for emergency support such as changing smoke alarm / CO alarm batteries. We also continued to provide Gardening Services to approximately 70 older people. All these services were provided taking into account Government guidelines in relation to health and safety during Covid 19.
## **Financial review**
The net income for the year was £58,367, including net income of £23,212 on unrestricted funds and net income of £35,155 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £141,642.
We are funded by Leeds City Council for a 5 year grant period commencing 1st September 2018, with a further 3 year option to renew the grant.
BISA's reserves policy is to maintain a sufficient level of reserves to enable operating activities to be maintained (for a period of up to 1 year), taking account of potential risks and contingencies that may arise from time to time. The policy is reviewed annually by the Trustees.
In addition, amounts are set aside to meet financial risks associated with potential contingencies and uncertainties relating to the charity’s operating activities. These include:
* the inherent credit and associated risks of placing client monies paid in advance of activities.
* the provision for an orderly winding-down of operations in the event of a significant adverse event that is outside the control of the charity;
* the funding of unforeseen major projects that have not been provided for in the normal financial planning process;
* and the setting aside of an appropriate sum for ensuring the continuation of regular activities of BISA The unrestricted reserves of the charity are designated and allocated to meet the above risks and contingencies are summarised as follows:
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.
Signed on behalf of the board of trustees on 26/1/2022
A.J,Larvin (Trustee)
4
## Belle Isle Senior Action - BISA
## Independent examiner's report to the trustees of Belle Isle Senior Action -
## BISA
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2021, which are set out on pages 6 to 12.
## **Responsibilities and basis of report**
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 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:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
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
28/1/2022
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## Belle Isle Senior Action - BISA
## 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)
20,135
Income from services
7,401
Local fundraising
-
Investment income
(13)
Gain on disposal of minibus
-
**Total income**
27,523
**Expenditure on:**
Salary and on costs
(3)
-
Activities including gardening
-
Minibus
-
Volunteers expenses
-
Home safety and security
-
Winter warmth
-
Holidays, trips and events
(111)
Lunch club and hot meals
-
Repairs and renewals
-
Equipment
-
Accommodation and admin 59 centre
-
Depreciation and loss on disposal of fixed assets
6,740
Administration, travel and training
-
Postage, stationery and advertising
-
Insurance
-
Accommodation and admin costs
-
HR Support
-
Accountancy and examination fees
-
Bank charges
-
Affiliation and subs
-
Local fundraising costs
20
AGM and governance
-
Legal costs
-
**Total expenditure**
6,649
**Net income / (expenditure)**
20,874
**Transfers between funds**
2,338
**Net movement in funds**
23,212
**Fund balances brought forward**
136,723
**Fund balances carried forward**
(4)
159,935|2021
Restricted
funds
£
171,633
-
-
-
-
171,633
82,388
386
1,211
-
1,547
-
-
21,492
177
229
8,959
-
1,662
150
2,052
10,938
1,494
1,080
112
173
-
90
-
134,140
37,493
(2,338)
35,155
151,170
186,325|2021
Total
funds
£
191,768
7,401
-
(13)
-
199,156
82,388
386
1,211
-
1,547
-
(111)
21,492
177
229
8,959
6,740
1,662
150
2,052
10,938
1,494
1,080
112
173
20
90
-
140,789
58,367
-
58,367
287,893
346,260|2020
Total
funds
£
140,115
32,896
2,444
752
76
176,283
89,973
2,533
1,267
60
560
3,351
17,698
2,163
1,995
466
8,802
7,630
1,651
782
1,522
13,133
2,190
1,020
-
315
-
234
918
158,263
18,020
-
18,020
269,873
287,893|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
6
## Belle Isle Senior Action - BISA
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Fixed assets**
Tangible assets
(5)
18,293
**Total fixed assets**
18,293
**Current assets**
Debtors and prepayments
(6)
1,137
Cash at bank and in hand
(7)
146,708
**Total current assets**
147,845
**Current liabilities:**
**amounts falling due within one year**
Accruals and deferred income
(8)
6,203
**Total current liabilities**
6,203
**Net current assets / (liabilities)**
141,642
**Total assets less current liabilities**
159,935
**Net assets**
159,935
**Funds**
Unrestricted funds
144,935
Designated funds
15,000
Restricted funds
-
**Total funds**
159,935|2021
Restricted
£
-
-
-
187,405
187,405
1,080
1,080
186,325
186,325
186,325
-
-
186,325
186,325|2021
Total
£
18,293
18,293
1,137
334,113
335,250
7,283
7,283
327,967
346,260
346,260
144,935
15,000
186,325
346,260|2020
Total
£
22,695
22,695
2,012
271,970
273,982
8,784
8,784
265,198
287,893
287,893
133,723
3,000
151,170
287,893|
|---|---|---|---|
The financial statements were approved by the board of trustees on 26/1/2022
A.J,Larvin (Trustee)
7
## Belle Isle Senior Action - BISA
## 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. 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, 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.
## **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 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 on a reducing balance basis as follows:
Office and other equipment: 33.33% per annum Computer equipment: 33.33% per annum Motor vehicles: 25% per annum
## **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.
8
Notes to the accounts continued
## Belle Isle Senior Action - BISA
## for the year ended 31 March 2021
## **1 Accounting policies (continued)**
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
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.
|**2 Grants and donations**
LCC salaries / overheads
LCC Winter grant
Bus Service Operators grant
Leeds Bereavement Forum
LCC Covid funding
Leeds Older People's Forum (LOPF)
Legacy
Donations
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance
Pensions
Payroll charges
Freelance staff|2021
Unrestricted
funds
£
-
-
-
-
10,000
-
9,405
730
20,135|2021
Restricted
funds
£
129,346
5,000
125
-
12,162
5,000
-
20,000
171,633|2021
Total
funds
£
129,346
5,000
125
-
22,162
5,000
9,405
20,730
191,768
2021
£
79,854
4,152
(4,000)
1,338
913
131
82,388|2020
Total
funds
£
129,346
9,598
276
200
-
-
695
140,115
2020
£
85,062
5,009
(3,000)
1,023
892
987
89,973|
|---|---|---|---|---|
The average number employees during the year was 6.1, being an average of 3.6 full time equivalent (2020: 6.3, 4.2 FTE). There were no employees with emoluments above £60,000.
|**Defined contribution pension scheme**|2021|2020|
|---|---|---|
||£|£|
|Costs of the scheme to the charity for the year|1,338|1,023|
9
## Belle Isle Senior Action - BISA
## Notes to the accounts continued
## for the year ended 31 March 2021
|**Restricted funds**
LCC salaries / overheads
LCC Winter warmth
Central heating fund
Covid harm minimisation
BSOG
Our Digital Offer
Hot meals fund|Balance b/f
£
121,745
6,847
23,186
(608)
-
-
-
151,170|Incoming
£
129,346
5,000
-
27,162
125
5,000
5,000
171,633|Outgoing
£
112,524
-
-
16,491
125
-
5,000
134,140|Transfers
£
-
-
-
-
-
(2,338)
-
(2,338)|Balance c/f
£
138,567
11,847
23,186
10,063
-
2,662
-
186,325|
|---|---|---|---|---|---|
## **4 Restricted funds**
## **Fund name Purpose of restriction**
LCC salaries / overheads
LCC Winter warmth Central heating fund Covid harm minimisation BSOG Our Digital Offer
Hot meals fund
Funding for a service to enable older people to live independently and proactively participate within their own communities (where that is their choice) by providing services which reduce social isolation, provide opportunities for volunteering, act as a ‘gateway’ to advice/information /services, promote health and wellbeing and thus improve the quality of life for the individual.
For winter warmth costs
For central heating upgrades and repairs Reaction to the Covid 19 pandemic Bus Service Operators grant Funding from LOPF for digital equipment for older people A transfer of £2,338 mas made from this fund for tablets bought for general usage of the charity's beneficiaries
Funding for provision of hot meals
## **Designated funds**
Minibus fund
|Balance b/f
£
3,000
3,000|Incoming
£
-
-|Outgoing
£
-
-|Transfers
£
12,000
12,000|Balance c/f
£
15,000
15,000|
|---|---|---|---|---|
## **Fund name**
## **Purpose of designation**
Minibus fund
To designate £3,000 per annum from 2020, to accumulate funds to replace the minibus.
The trustees have revised the policy to reflect the price of an electric bus, the policy revised to designate £5,000 per annum for this purpose with a total of £15,000 designated as at 31 March 2021.
10
## Belle Isle Senior Action - BISA
## Notes to the accounts continued
## for the year ended 31 March 2021
|**5 **
**6 **
**7 **
**8 **|**Tangible assets**
**Cost**
At 1 April 2020
13,751
Additions
2,338
Disposals
(13,751)
At 31 March 2021
2,338
**Depreciation**
At 1 April 2020
13,515
Depn reversed re. disposals
(13,515)
Charge for year
779
At 31 March 2021
779
**Net book value**
At 31 March 2021
1,559
At 31 March 2020
236
**Debtors and prepayments**
Debtors
Prepayments
**Cash at bank and in hand**
Unity Trust (previously Lloyds) wages account
Unity Trust (previously Lloyds) general account
Cash plus account
Nationwide Building Society
Petty cash
**Accruals and deferred income**
Accruals
Deferred income
Computer
equipment|£
25,901
-
(25,901)
-
25,754
(25,754)
-
-
-
147
Equipment,
fixtures and
fittings|£
29,750
-
-
29,750
7,438
-
5,578
13,016
16,734
22,312
2021
£
-
1,137
1,137
2021
£
154,607
179,296
-
-
210
334,113
2021
£
2,894
4,389
7,283
Motor
Vehicle|Total
£
69,402
2,338
(39,652)
32,088
46,707
(39,269)
6,357
13,795
18,293
22,695
2020
£
623
1,389
2,012
2020
£
113,642
142,594
283
15,254
197
271,970
2020
£
1,433
7,351
8,784|
|---|---|---|---|---|
## **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 and Project Manager. The total employee benefits received by the Project Manager were £34,720 (previous year: £33,780).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
11
## Belle Isle Senior Action - BISA
## 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
20,135
695
Income from services
7,401
32,175
Local fundraising
-
-
Investment income
(13)
752
Gain on disposal of minibus
-
76
**Total income**
27,523
33,698
**Expenditure**
Salary and on costs
-
44,973
Health promotion
-
-
Activities including gardening
-
483
Minibus
-
991
Volunteers expenses
-
60
Home safety and security
-
560
Winter warmth
-
-
Holidays, trips and events
(111)
15,361
Lunch club and hot meals
-
2,163
Repairs and renewals
-
995
Equipment
-
466
Accommodation /admin 59 centre
-
1,000
Depreciation/loss on disposal of FAs
6,740
7,630
Administration, travel and training
-
1,651
Postage, stationery and advertising
-
782
Insurance
-
1,522
Accommodation and admin costs
-
231
HR Support
-
2,190
Accountancy and examination fees
-
1,020
Bank charges
-
-
Affiliation and subs
-
315
Local fundraising costs
20
-
AGM and governance
-
234
Legal costs
-
918
**Total expenditure**
6,649
83,545
**Net income / (expenditure)**
20,874
(49,847)
**Transfers between funds**
2,338
18,000
**Net movement in funds**
23,212
(31,847)
**Fund balances brought forward**
136,723
168,570
**Fund balances carried forward**
159,935
136,723|2021
Restricted
funds
£
171,633
-
-
-
-
171,633
82,388
-
386
1,211
-
1,547
-
-
21,492
177
229
8,959
-
1,662
150
2,052
10,938
1,494
1,080
112
173
-
90
-
134,140
37,493
(2,338)
35,155
151,170
186,325|2020
Restricted
funds
£
139,420
721
2,444
-
-
142,585
45,000
-
2,050
276
-
-
3,351
2,337
-
1,000
-
7,802
-
-
-
-
12,902
-
-
-
-
-
-
-
74,718
67,867
(18,000)
49,867
101,303
151,170|2021
Total
funds
£
191,768
7,401
-
(13)
-
199,156
82,388
-
386
1,211
-
1,547
-
(111)
21,492
177
229
8,959
6,740
1,662
150
2,052
10,938
1,494
1,080
112
173
20
90
-
140,789
58,367
-
58,367
287,893
346,260|2020
Total
funds
£
140,115
32,896
2,444
752
76
176,283
89,973
-
2,533
1,267
60
560
3,351
17,698
2,163
1,995
466
8,802
7,630
1,651
782
1,522
13,133
2,190
1,020
-
315
-
234
918
158,263
18,020
-
18,020
269,873
287,893|
|---|---|---|---|---|
12