2022-03-31-accounts - Home-Start Leeds

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			Page
Report ofthe Trustees		1	to	14
Independent Examiner's	Report		13
Statement ofFinancial Activities			14
Balance Sheet		15	to	16
Cash Flow Statement			17
Notes tothe Cash Flow	Statement		18
Notes tothe Financial Statements		19	to	32
Detailed Statement of Financial Activities		33	to	34

accounts in accor	dance with FR	dance with FR	S102(effective	1January 2015)
1.Reference and	Administration		Information
Charity name				Home-Start Leeds
Charity Registration		Number		703128
Company	Registration			02515716(England	and Wales)
Number
Registered	Office			Hope House
				The Courtyard
				65Mabgate
				Leeds
				L597DR
TRUSTEES				Margaret A Rowbotham
				John Tebbet (resigned		15~July 2021)
				Arthur Selman (resigned			15'"July 2021)
				Yvonne Butterfield
				Margret J Scally
				Misha Fell
				Joan Hick
				Jill Coupe (retired	31March 2022)
				Anita Hawryszczuk
				Karen Breakwell
				Heather O'Donnell	(joined 16~ December 2021)
COMMITTEES
The chadty's committees			are appointed	at each Annual General	Meeting.
Finance Committee				HR Committee
Joan Hick			Chair	Jill Coupe			Chair
Margaret Rowbotham				Yvonne Butterfield
Margaret Scally				Anita Hawryszczuk
Karen Breakwell				Karen Breakwell
COMPANY	SECRETARY			J Li (retired 30September 2021)
				Tracey Simpson-Laing		(joined 30September 2021)
SENIOR MANAGEMENT			TEAM
Jane Li				Chief Executive Office		(retired 30September 2021)
Tracey Simpson-Laing				Chief Executive Office		(joined 30September 2021)
Yvonne Butterfield				Chair - Board ofTrustees (retired 16December 2021)
Karen Breakwell				Chair - Board ofTrustees (elected 16December 2021)

INDEPENDENT	EXAMINER	Thomas Coombs Limited
		Chartered Accountants
		3365The Pentagon
		Century Way
		Thorpe Park
		Leeds
		West Yorkshire
		L515BZB
BANKERS		Lloyds Bank pic
		65-58 Briggate
		Leeds
		LS16LH

						2022	2021
				Designated
			Unrestricted	donations	Restricted	Total	Total
			funds	fund	funds	funds	funds
		Notes	E	f	E	E	E
INCOME AND ENDOWMENTS
FROM
Donations and legacies			14,455			14,4S5	22,976
Charitable activities		4
Core project delivery,	management
and development			4,774			4,774	15,100
Additional activities					250,507	250,507	231,394
Investment income							101
Total			19,269		250,515	269,784	269,571
EXPENDITURE ON
Core project delivery,	management
and development			20,900		29,440	50,340	64,073
Additional activities					203,252	203,252	191,420
Total			20,900		232,692	253,592	255,493
NET INCOME/(EXPENDITURE)			(1,631)		17,823	16,192	14,078
Transfers between funds		16	(577)		577
Net movement in funds			(2,208)		18,400	16,192	14,078
RECONCILIATION OF	FUNDS
Total funds brought	forward		120,640	9,500	40,416	170,556	156,478
TOTAL FUNDS CARRIED FORWARD			118,432	9,500	58,&16	186,748	170,556

				2022	2021
			Notes	f
Cash flows from operating	activities
Cash generated from operations				(16,148)	45,306
Interest paid
Net cash provided by operating activities				(16,148)	45,306
Cash flows from investing	activities
Purchase oftangible fixed	assets				(6,432)
Interest received					101
Net cash provided by/(used	in) investing		activities		(6,331)
Change in cash and cash equivalents		in the
reporting period				(16,100)	38,975
Cash and cash equivalents	atthe beginning of
the reporting period				220,119	181,144
Cash and cash equivalents	atthe end	ofthe
reporting period				204,019	220,119

RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	RECONCILIATION OF NET (EXPENDITURE)/INCOME	TO NET CASH FLOW FROM OPERATING ACTIVITIES	TO NET CASH FLOW FROM OPERATING ACTIVITIES
					2022f	2021f
Net (expenditure)/income		forthe reporting	period	(as per the Statement of
Financial Activities)					16,192	14,078
Adjustments for:
Depreciation charges					4,158	4,555
Interest received					(48)	(101)
Decrease in debtors					2,909	4,613
Decrease in creditors					(14,942)	27,171
Difference between	pension	charge and cash	contributions		(24,417)	(5,010)
Net cash (used in)/provided		by operations			(16,148)	45,306

	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
							2022	2021f
	Donations						14,455	22,976
3.	INVESTMENT INCOME
							2022f	2021f
	Interest receivable							101
	INCOME FROM CHARITABLE		ACTIVITIES
			Activity				2022f	2021f
			Core project delivery,		management	and
	Grants		development				4,774	15,100
			Additional	activities
	Grants
							250,507	231,394
							255,281	246,494
	Grants received, included	in the above, are as follows:
							2022f	2021f
	National Lottery Community		Fund-Parent to	Parent			89,851	48,656
	LMWS Perinatal						56,566	47,466
	The Henry Smith Charity						49,225	29,175
	Children in Need						22,487	22,776
	Carried forward						218,129	148,073

INCOME FROM	CHARITABLE	CHARITABLE	ACTIVITIES - continued	ACTIVITIES - continued
						2022f	2021
Brought forward						218,129	148,073
LCFStrategic Resilience						15,000
Dad Matters						9,925
Post Removal LCC						3,775	15,100
Pilgrim						3,000
Pears Foundation						2,687
LCFWinter Warmth		Community				1,765	2,349
General Fund						1,000
National Lottery	Community		Fund				23,805
HSUK Loneliness							20,000
LCFStrategic Resilience							10,420
LCC Small Business Grant							10,000
The Hobson Charity							5,507
Covid 19HSUK							4,790
Jimbo's Fund							4,450
Liz &Terry Bramhall		Foundation					2,000
						255,281	246,494
CHARITABLE ACTIVITIES COSTS
					Direct	Support
					Costs (see	costs (see
					note 6) f	note 7) f	Totalsf
Core project delivery,		management		and
development						50,340	50,340
Additional activities
					203,252		203,252
					203,252	50,340	253,592
DIRECT COSTSOF CHARITABLE ACTIVITIES
						2022f	2021f
Wages						161,031	143,700
Social Security						7,399	4,958
Other operating	leases					798	938
Rent, rates and water						10,537	13,320
Insurance						995	722
Telephone						4,424	3,914
Postage and stationery						630	241
Advertising						532	289
Sundries						1,265	1,251
Staff 8 volunteer	expenses					4,281	1,382
Service delivery	partners					350	1,300
Payroll bureau costs						1,415	1,053
Subscriptions						114	1.112
Specific grant expenditure						5,433	7,632
Computer costs						4,048	8,989
						203,252	190,801

SUPPORT COSTS	SUPPORT COSTS
					Governance
				Management	costs	Totals
				E	E	E
Core project	delivery, management and
development				42,433	7,907	50,340
Support costs, included		in	the above, are as follows:
					2022	2021
					Core
					project
					delivery,
					management
					and	Total
					development	activities
					E	E
Wages					30,021	28,775
Social security					873	829
Pensions					7,229	5,888
1
Insurance					578
Telephone						274
Postage and	stationery				522
Sundries					1,194	1,128
Payroll bureau costs					542	833
Staff &volunteer expenses					906	130
Outsourcing	activities				3,900
Specific grant expenditure					3.171	4,387
Computer costs					50	120
Depreciation	oftangible	assets			4,158	4,556
Independent	exainination				1,932	1,890
Legal &professional					5,975	5,435
Unwinding interest: Pension scheme (note 17)					156	720
Assumption	amendments:		Pension scheme (note 17)		(17,717)	927
					50,340	62,692
NET INCOME/(EXPENDITURE)
Net income/(expenditure)			isstated after charging/(crediting):
					2022	2021
					E	E
Independent	examination				1,932	1,890
Depreciation	- owned assets				4,158	4,555
Other operating leases					798	20,188

STAFF COSTS
					2022	2021
					E	E
Wages and salaries					191,052	172,474
Social security	costs				B,272	5,788
Other pension	costs				7,229	5,888
					206,553	184,150
The average monthly		number ofemployees		during the year was as follows:
					2022	2021
Full and part-time staff					12	12
No employees	received emoluments		in excess off60,000.

							Designated
						Unrestricted	donations	Restricted	Total
						funds	fund	funds	funds
						E	E	f	E
INCOME AND ENDOWMENTS				FROM
Donations	and legacies					22,976			22,976
Charitable	activities
Core project		delivery,	management		and
development						15,100			15,100
Additional	activities
						10,000		221,394	231,394
Investment		income				101			101
Total						48,177		221,394	269,71
EXPENDITURE ON
Charitable	activities
Core project		delivery,	management		and
development						44,355		19,718	64,073

	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued	COMPARATIVES FORTHE STATEMENT OF FINANCIAL ACTIVITIES - continued
			Designated
			donations	Restricted	Total
			fund f	funds f	fundsf
	Additional activities
				191,420	191,420
	Total	44,355		211,138	255,493
	NET INCOME	3,822		10,256	14,078
	Transfers between funds	(13,110)	9,500	3,610
	Net movement in funds	(9,288)	9,500	13,866	14,078
	RECONCILIATION OF FUNDS
	Total funds brought forward	129,928		26,550	156,478
	TOTAL FUNDS CARRIED FORWARD	120,640	9,500	40,416	170,556
12.	TANGIBLE FIXEDASSETS
					Fixtures
					and
					fittings
					f
	COST
	At 1stApril 2021and 31st March 2022				36,093
	DEPRECIATION
	At 1stApril 2021				21,695
	Charge for year				4,158
	At 31stMarch 2022				25,853
	NET BOOK VALUE
	At 31stMarch 2022				10,240
	At31stMarch 2021				24,398

13.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE	FALLING DUE WITHIN ONE	FALLING DUE WITHIN ONE	YEAR
							2022	2021
							E
	Debtors in the course	of	ordinary	activities			10,926	13,213
	Prepayments						635	1,257
							11,561	14,470
14.	CREDITORS: AMOUNTS		FALLING	DUE WITHIN ONE YEAR
							2022	2021
							E	E
	Accruals and deferred	income					36,393	51,334
							36,393	51,334
15.	LEASING AGREEMENTS
	Minimum lease payments		under	non-cancellable	operating	leases fall due as follows:
							2022	2021
							E
	Within one year						11,522	11,522
	Between one and five	years					131	653
							11,653	12,175

MOVEMENT IN FU	NDS
				Net	Transfers
				movement	between	At
			At 1/4/21 f	in funds f	fundsf	31/3/22 f
Unrestricted funds
General fund			120,640	(1,631)	(577)	118,432
Designated fund			9,500			9,500
			130,140	(1,631)	(577)	127,932
Restricted funds
The Henry Smith Charity				6,524		6,524
National Lottery Community		Fund		(349)	349
Safer Communities			2	(2)
Employability Partnership			412	(412)
Children in Need			6,986	375		7,361
LCFWinter Warmth	Community		943	(943)
limbo's fund			6,474	(6,474)
LMWS Perinatal			2,477	1,941		4,418
Covid 19HSUK			1,639	(1,639)
LCC Family Access to Virtual Support			10,420	(10,648)
National Lottery Community		Fund -Parent to	9,682	18,048		27,730
Parent
LCFStrategic Grant	Resilience
Pears Foundation				2,077		2,077
Pilgrim				1,364		1,364
LCF Dad Matters				9,342		9,342
			40,416	17,823	577	58,816
TOTAL FUNDS			170,556	16,192		186,748

			Incoming	Resources	Movement
			resources f	expended f	in fundsf
Unrestricted funds
General fund			19,269	(20,900)	(1,631)
Restricted funds
The Henry Smith Charity			49,227	(42,703)	6,524
National Lottery Community		Fund		(349)	(349)
Safer Communities				(21	(2)
Employability Partnership				(412)	(412)
Children in Need			22,489	(22,114)	375
LCFWinter Warmth	Community		1,765	(2,708)	(943)
Jimbo's Fund				(6,474)	(6,474)
LMWS Perinatal			56,567	(54,626)	1,941
Covid 19HSUK				(1,639)	(1,639)
The Hobson Charity				(1,381)	(1,381)
LCC Family Access to Virtual Support			1	(10,649)	(10,648)
National Lottery Community		Fund -Parent to Parent	89,853	P1,805)	18,048
LCFStrategic Grant	Resilience		15,000	(15,000)
Pears Foundation			2,687	(610)	2,077
Pilgrim			3,001	(1,6371	1,364
LCF Dad Matters			9,925	(583)	9,342
			250,515	(232,692)	17,823
TOTALFUNDS			269,784	(253,592)	16,192

				Net	Transfers
				movement	between	At
			At 1/4/20	in funds	funds	31/3/21
			f	f	f	f
Unrestricted funds
General fund			129,928	3,822	(13,110)	120,640
Designated fund					9,500	9,500
			129,928	3,822	(3,610)	130,140
Restricted funds
The Henry Smith	Charity		3,059	(6,669)	3,610
National Lottery	Community	Fund	7,729	(7,729)
Employability Partnership			412			412
Children in Need			7,249	(263)		6,986
LCFWinter Warmth Community			431	512		943
Jimbo's Fund			7,507	(1,033)		6,474
The Community	Shop		102	(100)		2
Covid 19HSUK				1,639		1,639
The Hobson Charity				1,381		1,381
LCC Family Access to Virtual		Support		10,420		10,420
Liz &Terry Bramall Foundation
National Lottery	Community	Fund -Parent to		9,682		9,682
Parent
			26,550	10,256		40,416
TOTAL FUNDS			156,478	14,078		170,556

			Incoming	Resources	Movement
			resources	expended	in funds
			E	E	E
Unrestricted funds
General fund			48,177	(45,355)	3,822
Restricted funds
The Henry Smith	Charity		29,179	(35,848)	(6,669)
National Lottery	Community	Fund	23,802	(31,531)	(7,729)
Children in Need			22,776	(23,039)	(263)
LCFWinter Warmth Community			2,349	(1,837)	512
Jimbo's Fund			4,450	(5,483)	(1,033)
LMWS Perinatal			47,467	(45,051)	2,416
The Community	Shop			(100)	(100)
Covid 19HSUK			4,790	(3,151)	1,639
The Hobson Charity			5,507	(4,126)	1,381
HSUK Loneliness			20,000	(20,000)
LCC Family Access to Virtual		Support	10,420		10,420
Liz &Terry Bramall Foundation			2,000	(2,000)
National Lottery	Community	Fund -Parent to Parent	48,654	(38,972)	9,682
			221,394	(211,138)	10,256
TOTAL FUNDS			269,571	(255,493)	14,078

MOVEMENT	MOVEMENT	IN FUNDS - continued	IN FUNDS - continued
8.National	Lottery Community		Fund -Parent to	-Parent volunteers providing wellbeing support to parents			with
Parent				low to moderate mental health issues.
9.LCC Family		Access to Virtual	Support	-A grant to provide family access to virtual	support,	reducing
				isolation and improving mental health and	wellbeing	brought
				about as a result ofthe pandemic.
10.The Hobson Charity				-Funded additional IT upgrade costs towards	the new	database,
				the migration to office 365, an upgraded accounting package			and
				tablets and laptops to stay connected during the pandemic.			This
				had been invaluable with staff working from	home during		the
				pandemic.
11.Covid	19	HSUK		-A number of emergency grants were received to support
				families during the pandemic, providing	a wide	range	of
				emergency supplies as well as resources to	ensure	continued
				connection with families.
12.LCFStrategic Grant Resilience				-To build organisational capacity to source	funding,	expand
				Volunteers umbers and develop a new website.
13.Pears Foundation				-To increase capacity to recruit and train Volunteers
14.Pilgrim				-Young Mums Group to combat loneliness

					31March 2022	31March 2021	31March 2020
					(Es)	(Es)	(Es)
Present value of provision					2,679	27,097	32,107
RECONCILIATION	OF OPENING AND CLOSING PROVISIONS
						Period Ending	Period Ending
						31March 2022	31March 2021
						(Es)	(Es)
Provision at start ofperiod						27,097	32,107
Unwinding ofthe	discount factor (interest		expense)			156	720
Deficit contribution	paid					(6,857)	(6,657)
Remeasurements	-impact ofany change		in assumptions			(62)	927
Remeasurements	-amendments	to the contribution		schedule		(17,655)
Provision at end ofperiod						2,679	27,097
INCOME AND EXPENDITURE IMPACT
						Period Ending	Period Ending
						31March 2020	31March 2019
						(Es)	(Es)
Interest expense						156	720
Remeasurements	-impact ofany change		in assumptions			(621	927
Remeasurements	-amendments	to the contribution		schedule		(17,655)
ASSUMPTIONS
					31March 2022	31March 2021	31March 2020
					%per annum	%per annum	96per annum
Rate ofdiscount					2.35	0.66	2.53

	2022	2021
	f
INCOME AND ENDOWMENTS
Donations and legacies
Donations	14,455	22,976
Investment income
Interest receivable		101
Charitable activities
Grants	255,281	246,494
Total incoming resources	269,784	269,571
EXPENDITURE
Charitable activities
Wages	161,031	143,699
Social security	7,399	4,959
Other operating leases	798	938
Rent, rates and water	10,537	13,320
Insurance	995	722
Telephone	4,424	3,914
Postage and stationery	630	241
Advertising	532	289
Sundries	1,265	1,251
Staff &volunteer expenses	4,281	1,382
Service delivery partners	350	1,300
Payroll bureau costs	1,415	1,053
Subscriptions	114	1,112
Specific grant expenditure	5,433	7,632
Computer costs	4,048	8,989
	203,252	190,801
Support costs
Management
Wages	30,021	28,775
Social security	873	829
Pensions	7,229	5,888
Rent, rates and water	6,850	8,053
Insurance	578	748
Telephone		274
Postage and stationery	522
Sundries	1,194	1,128
Payroll bureau costs	542	833
Staff lh volunteer expenses	906	129
Outsourcing activities	3,900
Specific grant expenditure	3J171	4,487
Carried forward	55,786	51,144

			2022 f	2021f
Management
Brought forward			55,786	51,144
Computer costs			50	121
Depreciation oftangible assets			4,158	4,555
Pension provision:	Unwinding	interest	156	720
Pension provision:	Assumption	amendments	(62)	927
Pension provision:	Contribution	amendments	(17,655)
			42,433	57,367
Governance costs
independent examination			1,932	1,890
Legal &professional			5,975	5,435
			7,907	7,325
Total resources expended			253,592	255,493
Net (expenditure)/income			16,192	14,078