2025-03-31-accounts - Belle Isle Senior Action - BISA

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Belle Isle Senior Action - BISA

Charity number 701895

Annual Report and Financial Statements

for the year ended 31 March 2025

Belle Isle Senior Action - BISA

Annual Report and Financial Statements

for the year ended 31 March 2025

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 13

Prepared by West Yorkshire Community Accountancy Service CIO

Belle Isle Senior Action - BISA

Trustees' report for the year ended 31 March 2025

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

Rosalyn Whitfield David Geldard Margaret Brown Christine Palfreyman Lisa Starbrook Ian Campbell-McLean Emma Pogson-Golden Alan Jones Lynda Lock Michael Griffiths

Chair Vice Chair Secretary Trustee Co-opted Co-opted; Treasurer Ex-Officio

Appointed 13 February 2025 Appointed 13 February 2025 Appointed 13 February 2025 Resigned 9 April 2024 Resigned 10 October 2024 Resigned 28 August 2025

Charity number

701895

Registered in England and Wales

Registered and principal address

26a Broom Crescent Belle Isle Leeds LS10 3JN

Bankers

Unity Trust bank PO Box 7193 Planetary Road 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 2025

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 2025

Achievements and performance

The demand for our services has grown considerably. 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.

Financial review

The net expenditure for the year was £68,752, including net expenditure of £22,917 on unrestricted funds and net expenditure of £45,835 on restricted funds.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £141,864.

£30,000 has been designated by the trustees towards future replacement of the charity's minibus, leaving unrestricted general reserves of £111,864 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 13/1/2026

Rosalyn Whitfield (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 2025, which are set out on pages 6 to 13.

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

15/1/2026

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 2025

Notes 2025 Unrestricted funds £ Income from: Grants, legacies and donations (2) 411 Income from services 30,075 Local fundraising 3,667 Other income 79 Total income 34,232 Expenditure on: Staff costs (3) - Activities including gardening 472 Minibus 3,616 Volunteer expenses 314 Home heating, safety and security 289 Winter warmth - Holidays, trips and events 3,956 Lunch club and hot meals 4,714 Repairs and renewals 2,692 Equipment 571 Accommodation and admin - 59 centre 6,384 Depreciation 3,235 Telephone, travel and training 3,695 Postage, stationery and advertising 3,633 Insurance 1,022 Accommodation and admin - office 10,616 HR Support 1,669 Bank charges 523 Affiliation and subs 571 AGM and governance 118 Independent examination 1,500 Payroll costs - Freelance costs 6,010 Fundraising costs 1,549 Total expenditure 57,149 Net income / (expenditure) (22,917) Fund balances brought forward 173,018 Fund balances carried forward (4) 150,101	2025 Restricted funds £ 119,949 - - 10,820 130,769 127,737 - 577 - 20,700 1,979 12,820 1,817 - - 3,220 - 1,455 - - 4,736 - - 270 - - 1,293 - - 176,604 (45,835) 56,161 10,326	2025 Total funds £ 120,360 30,075 3,667 10,899 165,001 127,737 472 4,193 314 20,989 1,979 16,776 6,531 2,692 571 9,604 3,235 5,150 3,633 1,022 15,352 1,669 523 841 118 1,500 1,293 6,010 1,549 233,753 (68,752) 229,179 160,427	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

All incoming resources and resources expended derive from continuing activities.

Belle Isle Senior Action - BISA

Balance sheet

as at 31 March 2025 2025 Unrestricted £ Fixed assets Tangible assets (5) 8,237 Total fixed assets 8,237 Current assets Debtors and prepayments (6) 5,261 Cash at bank and in hand (7) 158,520 Total current assets 163,781 Current liabilities: amounts falling due within one year Creditors and accruals (8) 21,917 Total current liabilities 21,917 Net current assets / (liabilities) 141,864 Net assets 150,101 Funds Unrestricted funds General unrestricted funds 120,101 Designated funds (9) 30,000 Unrestricted funds 150,101 Restricted funds - Total funds 150,101	2025 Restricted £ - - 212 10,114 10,326 - - 10,326 10,326 - - - 10,326 10,326	2025 Total £ 8,237 8,237 5,473 168,634 174,107 21,917 21,917 152,190 160,427 120,101 30,000 150,101 10,326 160,427	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

The financial statements were approved by the board of trustees on 13/1/2026

Rosalyn Whitfield (Trustee)

Belle Isle Senior Action - BISA

Notes to the accounts

for the year ended 31 March 2025

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

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.

Belle Isle Senior Action - BISA

Notes to the accounts

for the year ended 31 March 2025

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.

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 2025

2 Grants and donations Department for Transport Health for All Leeds City Council (salaries/overheads) Voluntary Action Leeds Windmill Community Transport BITMO Ciaran Bingham Foundation Leeds City Council (Multiply) Leeds Older People's Forum Magic Little Grants Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2025 Unrestricted funds £ - - - - - - - - - - 411 411	2025 Restricted funds £ 277 146 117,272 254 2,000 - - - - - - 119,949	2025 Total funds £ 277 146 117,272 254 2,000 - - - - - 411 120,360 2025 £ 121,519 8,122 (5,000) 3,096 127,737	2024 Total funds £ 239 900 117,272 - 1,000 6,417 1,200 6,000 1,148 500 632 135,308 2024 £ 144,848 9,926 (5,000) 3,727 153,501

The average number of employees during the year was 7, being an average of 4.3 full time equivalent (2024: 8, 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 4 Restricted funds Balance b/f £ Annual Holiday 2024 - Annual Holiday 2025 - Brighter Days 563 Bus Service Operators' Grant - Central heating fund 23,186 LCC Salaries / Overheads 21,439 Winter Warmth 9,573 Warm Places 3 - Warm Places Project 500 Welcome Spaces (H4A) 900 Windmill Community Transport - 56,161	Incoming £ 9,220 1,600 - 277 - 117,272 - 400 - - 2,000 130,769	Outgoing £ 9,220 1,600 563 277 20,700 138,711 1,979 154 500 900 2,000 176,604	2025 £ 3,096 Transfers £ - - - - - - - - - - - -	2024 £ 3,727 Balance c/f £ - - - - 2,486 - 7,594 246 - - - 10,326

Belle Isle Senior Action - BISA

Notes to the accounts continued

for the year ended 31 March 2025

4 Fund name

Annual Holiday 2024 Annual Holiday 2025 Brighter Days

Bus Service Operators' Grant Central heating fund LCC Salaries / Overheads

Winter Warmth Warm Places Project 3

Warm Places Project

Welcome Spaces (H4A)

Windmill Community Transport

Purpose of restriction

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

Refund of fuel duty For central heating upgrades and repairs.

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.

For winter warmth costs.

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.

Tangible assets Cost At 1 April 2024 Additions At 31 March 2025 Depreciation At 1 April 2024 Charge for year At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024	£ 1,116 - 1,116 620 165 785 331 496 Other Equipment	£ 7,288 - 7,288 5,359 643 6,002 1,286 1,929 Computer Equipment	£ 29,750 - 29,750 22,691 1,765 24,456 5,294 7,059 Motor vehicles	£ 5,706 - 5,706 3,718 662 4,380 1,326 1,988 Office equipment	Total £ 43,860 - 43,860 32,388 3,235 35,623 8,237 11,472

5 Tangible assets

Belle Isle Senior Action - BISA

Notes to the accounts continued

for the year ended 31 March 2025

6 Debtors and prepayments Prepayments Other debtors Accrued income 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Creditors Accruals Other creditors 9 Designated funds Minibus fund Fund name Minibus fund	2025 £ 4,146 1,115 212 5,473 2025 £ 166,041 2,593 168,634 2025 £ 10,288 2,477 9,152 21,917 Balance b/f Incoming Outgoing Transfers £ £ £ £ 30,000 - - - 30,000 - - - Reason for designation To accumulate funds to replace the charity's minibus.	2024 £ 2,861 - 239 3,100 2024 £ 225,355 1,825 227,180 2024 £ 2,550 2,110 7,913 12,573 Balance c/f £ 30,000 30,000

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 £36,419 (previous year: £42,353).

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:	2025 £ 972 1,440 - 2,412	2024 £ 1,008 252 - 1,260

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 2025

2025 2024 Unrestricted Unrestricted funds funds £ £ Income Grants, legacies and donations 411 632 Income from services 30,075 27,868 Local fundraising 3,667 3,033 Other income 79 350 Total income 34,232 31,883 Expenditure Staff costs - 446 Activities including gardening 472 1,336 Minibus 3,616 3,860 Volunteer expenses 314 699 Home heating, safety and security 289 291 Winter warmth - - Holidays, trips and events 3,956 4,022 Lunch club and hot meals 4,714 3,449 Repairs and renewals 2,692 2,029 Equipment 571 2,200 Accommodation & admin - 59 centre 6,384 1,956 Depreciation 3,235 4,557 Telephone, travel and training 3,695 2,295 Postage, stationery and advertising 3,633 1,591 Insurance 1,022 997 Accommodation and admin - office 10,616 3,829 HR Support 1,669 2,033 Bank charges 523 572 Affiliation and subs 571 722 AGM and governance 118 725 Independent examination 1,500 426 Payroll costs - - Freelance costs 6,010 7,520 Fundraising costs 1,549 2,763 Total expenditure 57,149 48,318 Net income / (expenditure) (22,917) (16,435) Fund balances brought forward 173,018 189,453 Fund balances carried forward 150,101 173,018	2025 Restricted funds £ 119,949 - - 10,820 130,769 127,737 - 577 - 20,700 1,979 12,820 1,817 - - 3,220 - 1,455 - - 4,736 - - 270 - - 1,293 - - 176,604 (45,835) 56,161 10,326	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	2025 Total funds £ 120,360 30,075 3,667 10,899 165,001 127,737 472 4,193 314 20,989 1,979 16,776 6,531 2,692 571 9,604 3,235 5,150 3,633 1,022 15,352 1,669 523 841 118 1,500 1,293 6,010 1,549 233,753 (68,752) 229,179 160,427	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