2024-03-31-accounts - Belle Isle Senior Action - BISA

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Belle Isle Senior Action - BISA

Charity number 701895

Annual Report and Financial Statements

for the year ended 31 March 2024

Belle Isle Senior Action - BISA

Annual Report and Financial Statements for the year ended 31 March 2024

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 14

Prepared by West Yorkshire Community Accountancy Service CIO

Belle Isle Senior Action - BISA

Trustees' report for the year ended 31 March 2024

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

David Geldard Margaret Brown Michael Griffiths Rosalyn Whitfield Lynda Lock Christine Palfreyman Cllr Paul Truswell Anthony Larvin Patricia Gregg Alan Jones

Chair Secretary Vice-Chair Vice-Chair

Resigned 9 March 2023 Resigned 9 May 2023 Resigned 13 June 2023 Resigned 9 April 2024

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

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.

Belle Isle Senior Action - BISA

Trustees' report (continued) for the year ended 31 March 2024

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: 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. We also provide home visits to isolated older people to teach them about information technology.

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.

Belle Isle Senior Action - BISA

Trustees' report (continued) for the year ended 31 March 2024

Achievements and performance

The demand for our services has grown considerably after the Covid Pandemic. Our 59 Club is very well used. To help older people with the Energy Crisis, we have opened our 59 Club on Monday and Friday mornings as a “Warm & Welcome Centre.” Older people can come in keep warm, and enjoy a free tea or coffee and a free bacon butty! This was made possible due to funding from Leeds Older People’s Forum. There was also initially a high demand from older people to learn new digital skills and we started a computer tablet lending scheme, and employed a Digital Inclusion Worker, to run Digital Inclusion Classes, and to conduct Home Visits to those unable to attend the classes, through mobility issues and being housebound through long-term illness. As older people bought their tablets and completed their learning, the demand for the scheme diminished, and we were forced to bring our Digital Inclusion Worker’s contract to an end on 31/03/24.

Financial review

The net expenditure for the year was £61,817, including net expenditure of £16,435 on unrestricted funds and net expenditure of £45,382 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £161,546.

£30,000 has been designated by the trustees towards future replacement of the charity's minibus, leaving unrestricted general reserves of £131,546 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.

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 allocated to meet the above risks.

Approved by the board of trustees on 10/10/2024

David Geldard (Trustee)

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 2024, which are set out on pages 6 to 14.

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.

Alan Dodd FCCA

3/12/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Belle Isle Senior Action - BISA

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2024

Notes 2024 Unrestricted funds £ Income from: Grants, legacies and donations (2) 632 Income from services 27,868 Local fundraising 3,033 Other income 350 Total income 31,883 Expenditure on: Staff costs (3) 446 Activities including gardening 1,336 Minibus 3,860 Volunteer expenses 699 Home safety and security 291 Winter warmth - Holidays, trips and events 4,022 Lunch club and hot meals 3,449 Repairs and renewals 2,029 Equipment 2,200 Accommodation and admin - 59 centre 1,956 Depreciation 4,557 Telephone, travel and training 2,295 Postage, stationery and advertising 1,591 Insurance 997 Accommodation and admin - office 3,829 HR Support 2,033 Professional fees - Bank charges 572 Affiliation and subs 722 AGM and governance 725 Independent examination 426 Payroll costs - Freelance costs 7,520 Fundraising costs 2,763 Total expenditure 48,318 Net income / (expenditure) (16,435) Fund balances brought forward 189,453 Fund balances carried forward (4) 173,018	2024 Restricted funds £ 134,676 - - 7,190 141,866 153,055 705 1,239 29 - 405 12,381 1,908 644 - 4,917 - 3,389 - - 5,948 - - - - - 1,134 1,494 - - 187,248 (45,382) 101,543 56,161	2024 Total funds £ 135,308 27,868 3,033 7,540 173,749 153,501 2,041 5,099 728 291 405 16,403 5,357 2,673 2,200 6,873 4,557 5,684 1,591 997 9,777 2,033 - 572 722 725 1,560 1,494 7,520 2,763 235,566 (61,817) 290,996 229,179	2023 Total funds £ 134,774 34,590 2,410 1,700 173,474 142,510 1,817 4,180 16 1,316 979 11,356 8,774 1,033 306 10,219 6,447 7,129 911 808 12,090 1,000 175 510 1,258 213 1,134 1,278 930 - 216,389 (42,915) 333,911 290,996

All incoming resources and resources expended derive from continuing activities.

Belle Isle Senior Action - BISA

Balance sheet

as at 31 March 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 11,472 Total fixed assets 11,472 Current assets Debtors and prepayments (6) 2,861 Cash at bank and in hand (7) 171,258 Total current assets 174,119 Current liabilities: amounts falling due within one year Creditors and accruals (8) 12,573 Total current liabilities 12,573 Net current assets / (liabilities) 161,546 Net assets 173,018 Funds Unrestricted funds General unrestricted funds 143,018 Designated funds (9) 30,000 Unrestricted funds 173,018 Restricted funds - Total funds 173,018	2024 Restricted £ - - 239 55,922 56,161 - - 56,161 56,161 - - - 56,161 56,161	2024 Total £ 11,472 11,472 3,100 227,180 230,280 12,573 12,573 217,707 229,179 143,018 30,000 173,018 56,161 229,179	2023 Total £ 16,029 16,029 1,925 278,855 280,780 5,813 5,813 274,967 290,996 164,453 25,000 189,453 101,543 290,996

The financial statements were approved by the board of trustees on 10/10/2024

David Geldard (Trustee)

Belle Isle Senior Action - BISA

Notes to the accounts

for the year ended 31 March 2024

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.

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

Equipment held under finance leases: over the life of the lease

Belle Isle Senior Action - BISA

Notes to the accounts

for the year ended 31 March 2024

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.

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.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

Belle Isle Senior Action - BISA

Notes to the accounts continued

for the year ended 31 March 2024

2 Grants and donations BITMO Ciaran Bingham Foundation Health for All LCC Multiply LCC salaries/overheads Leeds Older People's Forum (LOPF) Magic Little Grants Windmill Community Transport Bus Service Operators' grant Sport England Versus Arthritis Warm Spaces Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2024 Unrestricted funds £ - - - - - - - - - - - - 632 632	2024 Restricted funds £ 6,417 1,200 900 6,000 117,272 1,148 500 1,000 239 - - - - 134,676	2024 Total funds £ 6,417 1,200 900 6,000 117,272 1,148 500 1,000 239 - - - 632 135,308 2024 £ 144,848 9,926 (5,000) 3,727 153,501	2023 Total funds £ 6,000 - - - 117,272 1,500 - - 225 1,460 4,293 2,500 1,524 134,774 2023 £ 134,742 9,464 (5,000) 3,304 142,510

The average number of employees during the year was 8, being an average of 5.3 full time equivalent (2023: 8.1, 5.3 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme

Costs of the scheme to the charity for the year

2024	2023
£	£
3,727	3,304

Belle Isle Senior Action - BISA

Notes to the accounts continued

for the year ended 31 March 2024

4 Restricted funds Annual Holiday 2023 Annual Holiday 2024 BITMO - Digital Inclusion Brighter Days BSOG Central heating fund Ciaran Bingham Foundation Coronation Event Covid harm minimisation LCC Salaries / Overheads LCC Winter warmth Magic Little Grants Multiply Round 1 Versus Arthritis Warm Places Project Warm Places Project 2 Welcome Spaces (H4A) Windmill Community Transport	Balance b/f £ 2,750 - - - - 23,186 - - 204 62,515 9,978 - - 791 619 1,500 - - 101,543	Incoming £ 5,390 1,800 6,267 1,148 239 - 1,200 150 - 117,272 - 500 6,000 - - - 900 1,000 141,866	Outgoing £ 8,140 1,800 6,267 585 239 - 1,200 150 204 158,348 405 500 6,000 791 119 1,500 - 1,000 187,248	Transfers £ - - - - - - - - - - - - - - - - - - -	Balance c/f £ - - - 563 - 23,186 - - - 21,439 9,573 - - - 500 - 900 - 56,161

Fund name

Annual Holiday 2023 Annual Holiday 2024 BITMO - Digital Inclusion

Brighter Days

BSOG

Central heating fund Ciaran Bingham Foundation Coronation Event Covid harm minimisation LCC Salaries / Overheads

LCC Winter warmth Magic Little Grants Multiply Round 1

Versus Arthritis

Purpose of restriction

Towards provision of transport for the charity's annual trip. Towards provision of transport for the charity's annual trip.

Joint funding agreement to employ a digital inclusion worker to develop a digital health hub model and to support people to access online services in their homes.

Funding for free hot food and drinks for vulnerable and frail older people, and towards the transport costs of getting vulnerable older and disabled people to the 59 Club.

Bus Service Operators' Grant. For central heating upgrades and repairs.

Funding for fully accessible transport for day trips out for the elderly. Towards the costs of a celebratory event. Reaction to the Covid 19 pandemic.

Neighbourhood Network Service grant - 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, extended to 30 September 2025..

For winter warmth costs.

Towards fuel costs of the minibus.

To employ a digital inclusion worker to develop a digital health hub model and to support people to access online services in their homes. To deliver exercise classes for older people.

Notes to the accounts continued

Belle Isle Senior Action - BISA

for the year ended 31 March 2024

4 Restricted funds (continued)

Fund name Warm Places Project

Warm Places Project 2

Welcome Spaces (H4A)

Windmill Community Transport

Purpose of restriction

To provide a warm and welcoming space for people to come at set times and have hot food and drink across winter.

Funding for accessible transport for day trips out for the elderly.

5 6 7	Tangible assets Cost £ At 1 April 2023 1,116 Additions - At 31 March 2024 1,116 Depreciation At 1 April 2023 372 Charge for year 248 At 31 March 2024 620 Net book value At 31 March 2024 496 At 31 March 2023 744 Debtors and prepayments Amounts owed by subsidiary company Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Other Equipment	£ 7,288 - 7,288 4,395 964 5,359 1,929 2,893 Computer Equipment	£ 29,750 - 29,750 20,338 2,353 22,691 7,059 9,412 Motor vehicles	£ 5,706 - 5,706 2,726 992 3,718 1,988 2,980 2024 £ - 2,861 239 3,100 2024 £ 225,355 1,825 227,180 Office equipment	Total £ 43,860 - 43,860 27,831 4,557 32,388 11,472 16,029 2023 £ 1,700 225 1,925 2023 £ 278,458 397 278,855

Belle Isle Senior Action - BISA

Notes to the accounts continued

for the year ended 31 March 2024

8 Creditors and accruals Creditors Accruals Other creditors 9 Designated funds Minibus fund Fund name Minibus fund	Balance b/f Incoming Outgoing £ £ £ 25,000 - - 25,000 - - Reason for designation To designate £5,000 per annum to accumulate	2024 £ 2,550 2,110 7,913 12,573 Transfers £ 5,000 5,000 funds to replace	2023 £ 2,338 1,470 2,005 5,813 Balance c/f £ 30,000 30,000 the minibus.

10 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 total employee benefits received by key management personnel were £42,353 (previous year: £43,038).

11 Operating leases

Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2024 £ 1,008 252 - 1,260	2023 £ 1,008 1,260 2,268

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 2024

2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants, legacies and donations 632 2,524 Income from services 27,868 24,920 Local fundraising 3,033 2,410 Other income 350 1,700 Total income 31,883 31,554 Expenditure Staff costs 446 6,001 Activities including gardening 1,336 132 Minibus 3,860 2,920 Volunteer expenses 699 16 Home safety and security 291 804 Winter warmth - - Holidays, trips and events 4,022 3,130 Lunch club and hot meals 3,449 4,589 Repairs and renewals 2,029 - Equipment 2,200 306 Accommodation and admin - 59 cent. 1,956 1,515 Depreciation 4,557 6,447 Telephone, travel and training 2,295 655 Postage, stationery and advertising 1,591 911 Insurance 997 808 Accommodation and admin - office 3,829 4,927 HR Support 2,033 - Professional fees - - Bank charges 572 510 Affiliation and subs 722 497 AGM and governance 725 213 Independent examination 426 1,134 Payroll costs - - Freelance costs 7,520 930 Fundraising costs 2,763 - Total expenditure 48,318 36,445 Net income / (expenditure) (16,435) (4,891) Transfers between funds - 1,116 Net movement in funds (16,435) (3,775) Fund balances brought forward 189,453 193,228 Fund balances carried forward 173,018 189,453	2024 Restricted funds £ 134,676 - - 7,190 141,866 153,055 705 1,239 29 - 405 12,381 1,908 644 - 4,917 - 3,389 - - 5,948 - - - - - 1,134 1,494 - - 187,248 (45,382) - (45,382) 101,543 56,161	2023 Restricted funds £ 132,250 9,670 - - 141,920 136,509 1,685 1,260 - 512 979 8,226 4,185 1,033 - 8,704 - 6,474 - - 7,163 1,000 175 - 761 - - 1,278 - - 179,944 (38,024) (1,116) (39,140) 140,683 101,543	2024 Total funds £ 135,308 27,868 3,033 7,540 173,749 153,501 2,041 5,099 728 291 405 16,403 5,357 2,673 2,200 6,873 4,557 5,684 1,591 997 9,777 2,033 - 572 722 725 1,560 1,494 7,520 2,763 235,566 (61,817) - (61,817) 290,996 229,179	2023 Total funds £ 134,774 34,590 2,410 1,700 173,474 142,510 1,817 4,180 16 1,316 979 11,356 8,774 1,033 306 10,219 6,447 7,129 911 808 12,090 1,000 175 510 1,258 213 1,134 1,278 930 - 216,389 (42,915) - (42,915) 333,911 290,996