## 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**
1
## 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.
2
## 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.
3
## 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)
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 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
5
## 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.
6
## 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)
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|---|
10
## 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.
To provide a warm and welcoming space for people to come at set times and have hot food and drink across winter.
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**
11
## 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|
|---|---|---|
12
## 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|
|---|---|---|---|---|
13