Belle Isle Senior Action - BISA
Charity number 701895
Annual Report and Financial Statements
for the year ended 31 March 2022
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Belle Isle Senior Action - BISA
Annual Report and Financial Statements for the year ended 31 March 2022
| 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 Accountancy Service CIO
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Belle Isle Senior Action - BISA
Trustees' report for the year ended 31 March 2022
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 Margaret Brown Secretary David Geldard Patricia Gregg Michael Griffiths Appointed 21 April 2021 Cllr Kim Groves Linda Lock Joyce Appleyard Resigned 26 January 2022 Jean Burton Resigned 26 January 2022 Colin Robinson Resigned 4 February 2022 Dot Searcy Resigned 14 December 2021 Roselyn Whitfield Resigned 4 February 2022
Resigned 26 January 2022 Resigned 26 January 2022 Resigned 4 February 2022 Resigned 14 December 2021 Resigned 4 February 2022
Charity number 701895 Registered and principal address Bankers 26a Broom Crescent Unity Trust bank Belle Isle PO Box 7193 Leeds Planetary Road LS10 3JN Willenhall. WV1 9DG
Registered in England and Wales
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 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.
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Belle Isle Senior Action - BISA
Trustees' report (continued) for the year ended 31 March 2022
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 research.
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 recognised 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 Club’, which is a Day Centre for older people to attend.
We provide a range of services both from our 59 Club 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 Club we provide the following: Gentle Chair based aerobics classes; Bingo, games and social activities; a Craft Group; Lunch Clubs etc.
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. We also now provide two Digital Inclusion Classes to assist older people to get online. We provide them with computer tablets with sim cards that give them free data to access the internet, and teach them how to do this.
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.
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Belle Isle Senior Action - BISA
Trustees' report (continued) for the year ended 31 March 2022
Achievements and performance
After the Covid Pandemic we have restarted of our activities. We managed to secure funding to provide a Hot Meals Service to approximately 13 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 changing smoke alarm / CO alarm batteries, and general light household repairs. We also continued to provide Gardening Services to approximately 70 older people.
Financial review
The net expenditure for the year was £5,489, including net income of £39,793 on unrestricted funds and net expenditure of £45,642 on restricted funds, after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £178,368, of which £20,000 has been designated by the trustees towards future replacement of the charity's minibus, leaving unrestricted general reserves of £158,368 at the balance sheet date.
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. At 31 March 2022, general unrestricted reserves represented just under 12 months' operating expenditure, in line with the trustees' policy.
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.
Approved by the board of trustees on 30/1/2023
A J Larvin (Trustee)
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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 2022, 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:
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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
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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.
Alan Dodd FCCA
30/1/2023
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Belle Isle Senior Action - BISA
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2022
| Notes 2022 Unrestricted funds £ Income from: Grants, legacies and donations (2) 13,606 Income from services 21,406 Local fundraising 1,594 Other income 179 Investment income - Total income 36,785 Expenditure on: Staff costs (3) - Activities including gardening - Minibus - Volunteer expenses 59 Home safety and security - Winter warmth - Holidays, trips and events - Lunch club and hot meals - Repairs and renewals - Equipment - Accommodation and admin 59 centre - Depreciation and loss on disposal of fixed assets 7,589 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 - AGM and governance - Total expenditure 7,648 Net income / (expenditure) 29,137 Transfers between funds 10,656 Net movement in funds 39,793 Fund balances brought forward 159,935 Fund balances carried forward (4) 199,728 |
2022 Restricted funds £ 123,798 - - - - 123,798 109,631 1,716 2,994 - 2,467 890 1,813 7,815 1,810 3,229 9,255 - 3,258 996 1,710 8,182 1,385 1,080 364 189 - - 158,784 (34,986) (10,656) (45,642) 186,325 140,683 |
2022 Total funds £ 137,404 21,406 1,594 179 - 160,583 109,631 1,716 2,994 59 2,467 890 1,813 7,815 1,810 3,229 9,255 7,589 3,258 996 1,710 8,182 1,385 1,080 364 189 - - 166,432 (5,849) - (5,849) 346,260 340,411 |
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 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Belle Isle Senior Action - BISA
Balance sheet
| as at 31 March 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 21,360 Total fixed assets 21,360 Current assets Debtors and prepayments (6) 6,500 Cash at bank and in hand (7) 173,513 Total current assets 180,013 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,645 Total current liabilities 1,645 Net current assets / (liabilities) 178,368 Net assets 199,728 Funds Unrestricted funds General unrestricted funds 179,728 Designated funds (4) 20,000 Unrestricted funds 199,728 Restricted funds - Total funds 199,728 |
2022 Restricted £ - - 8,919 133,520 142,439 1,756 1,756 140,683 140,683 - - - 140,683 140,683 |
2022 Total £ 21,360 21,360 15,419 307,033 322,452 3,401 3,401 319,051 340,411 179,728 20,000 199,728 140,683 340,411 |
2021 Total £ 18,293 18,293 1,137 334,113 335,250 7,283 7,283 327,967 346,260 144,935 15,000 159,935 186,325 346,260 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 30/1/2023
A J Larvin (Trustee)
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Belle Isle Senior Action - BISA
Notes to the accounts
for the year ended 31 March 2022
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 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 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.
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2022
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.
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 LCC Covid funding Leeds Older People's Forum (LOPF) Legacies Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Compensation payments Payroll charges Freelance staff |
2022 Unrestricted funds £ - - - - - 6,500 7,106 13,606 |
2022 Restricted funds £ 123,309 - 239 - 250 - - 123,798 |
2022 Total funds £ 123,309 - 239 - 250 6,500 7,106 137,404 2022 £ 102,033 5,589 (4,000) 2,144 1,671 1,164 1,031 109,631 |
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 |
|---|---|---|---|---|
The average number of employees during the year was 7.5, being an average of 4.4 full time equivalent (2021: 6.1, 3.6 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 2,144 | 1,338 |
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2022
| Restricted funds LCC salaries/overheads LCC Winter warmth Central heating fund Covid harm minimisation BSOG LOPF Our Digital Offer |
Balance b/f £ 138,567 11,847 23,186 10,063 - - 2,662 186,325 |
Incoming £ 123,309 - - - 239 250 - 123,798 |
Outgoing £ 148,991 890 - 6,375 239 250 2,039 158,784 |
Transfers £ (10,656) - - - - - - (10,656) |
Balance c/f £ 102,229 10,957 23,186 3,688 - - 623 140,683 |
|---|---|---|---|---|---|
4 Restricted funds
Purpose of restriction
Fund name
LCC salaries/overheads
LCC Winter warmth Central heating fund Covid harm minimisation BSOG LOPF
Our Digital Offer
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. Transfers relate to purchases of capital equipment bought for the general use of the charity.
For winter warmth costs
For central heating upgrades and repairs Reaction to the Covid 19 pandemic Bus Service Operators' grant Leeds Older People's Forum towards costs associated with the International Day for Older Persons
Funding from LOPF for digital equipment for older people
Designated funds
Minibus fund
| Balance b/f £ 15,000 15,000 |
Incoming £ - - |
Outgoing £ - - |
Transfers £ 5,000 5,000 |
Balance c/f £ 20,000 20,000 |
|---|---|---|---|---|
Fund name Minibus fund
Reason for designation
To designate £5,000 per annum to accumulate funds to replace the minibus.
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2022
| 5 6 7 **8 ** |
Tangible assets Cost At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 Charge for year At 31 March 2022 Net book value At 31 March 2022 At 31 March 2021 Debtors and prepayments Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals Deferred income |
£ - 5,706 5,706 - 1,235 1,235 4,471 - Office equipment |
£ 2,338 4,950 7,288 779 2,170 2,949 4,339 1,559 Computer Equipment |
£ 29,750 - 29,750 13,016 4,184 17,200 12,550 16,734 2022 £ 8,680 6,739 15,419 2022 £ 306,483 550 307,033 2022 £ 1,756 1,645 3,401 Motor Vehicle |
Total £ 32,088 10,656 42,744 13,795 7,589 21,384 21,360 18,293 2021 £ 1,137 - 1,137 2021 £ 333,903 210 334,113 2021 £ 2,894 4,389 7,283 |
|---|---|---|---|---|---|
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 were £35,129 (previous year: £34,720).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
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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 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants, legacies and donations 13,606 20,135 Income from services 21,406 7,401 Local fundraising 1,594 - Other income 179 - Investment income - (13) Total income 36,785 27,523 Expenditure Staff costs - - Activities including gardening - - Minibus - - Volunteer expenses 59 - 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 7,589 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 - - Total expenditure 7,648 6,649 Net income / (expenditure) 29,137 20,874 Transfers between funds 10,656 2,338 Net movement in funds 39,793 23,212 Fund balances brought forward 159,935 136,723 Fund balances carried forward 199,728 159,935 |
2022 Restricted funds £ 123,798 - - - - 123,798 109,631 1,716 2,994 - 2,467 890 1,813 7,815 1,810 3,229 9,255 - 3,258 996 1,710 8,182 1,385 1,080 364 189 - - 158,784 (34,986) (10,656) (45,642) 186,325 140,683 |
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 |
2022 Total funds £ 137,404 21,406 1,594 179 - 160,583 109,631 1,716 2,994 59 2,467 890 1,813 7,815 1,810 3,229 9,255 7,589 3,258 996 1,710 8,182 1,385 1,080 364 189 - - 166,432 (5,849) - (5,849) 346,260 340,411 |
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 |
|---|---|---|---|---|
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