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2023-12-31-accounts

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Leap Confronting Conflict

Report and Financial Statements For the year ended 31 December 2023

Charity numbers: England and Wales: 1072376 Scotland: $C041152 Company number: 03628271

LEAP CONFRONTING CONFLICT

(A company limited by guarantee)

Report and Financial Statements For the year ended 31 December 2023

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|||||||| |---|---|---|---|---|---|---| |Contents|Page| |Report|of|the|Board|of Trustees|3-11| |Independent|Auditors’|Report|12-14| |Statement|of|Financial|Activities|15| |Balance|Sheet|16| |Cash|Flow|Statement|17| |Notes|Forming|Part|of the|Financial|Statements|18-27|

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

The Board of Trustees presents its report and the audited financial statements for the year ended 31 December 2023.

Reference and Administrative Details

Charity registration numbers: England and Wales: 1072376 Scotland: $C041152 Company registration number: 03628271

Registered office address: Wells House, Unit 7 5-7 Wells Terrace Finsbury Park London N4 3JU

Board of Trustees Mark Spelman Chair Debbie Beaven Treasurer Reece Dopson Kanchan Jadeja Aaron Jean-Baptiste Deborah O'Neill Jan Levy Nina Ma Susannah Drury (appointed 21 April 2023) Chi Kavindele (appointed 21 April 2023)

Company Secretary

Ruth Chapple (until May 2024) Jo Broadwood (from May 2024)

Chief Executive (Key Management Personnel)

Gabin Sinclair-Constance (until June 2023) Tracey Fletcher (interim) (appointed July 2023 until February 2024) Jo Broadwood (appointed February 2024)

Senior Management Team

Ruth Chapple Kayleigh Thornton (until July 2023) Laurena Robinson (until February 2024) Denise Allen (interim) (appointed August 2023 until March 2024) Laura Johnson (appointed March 2024)

Auditors

Myrus Smith Chartered Accountants, Norman House, 8 Burnell Road, Sutton, Surrey, SM1 4BW

Bankers

National Westminster Bank plc, 490 Holloway Road, London, N7 6JB CAF (Charities Aid Foundation), 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4TA

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Chair’s Statement

Leap’s purpose is to give young people the skills to navigate conflict in their lives and help lead society. The needs of young people today are critical to the wellbeing of the UK, but the multiple pressures on them mean there is a growing demand for help to foster healthy relationships, build self-awareness and inspire personal growth. We are very grateful to our many donors and supporters who recognise these needs and have continued to fund the work over the past 12 months. In what has been a testing year a particular thank you to staff, the management team, the trainers and the Board for their tireless efforts and many hours to help so many young people thrive and navigate conflict.

Leap helps young people deal with conflict in schools, in the care system or at home. The data shows that demand for Leap’s programmes continues to grow and that young people (79%) attending the programmes report feeling more confident in making better decisions during conflicts as a result of the training and tools we provide. The best of Leap is always the personal stories when individuals have been able to use Leap training to make a difference to their lives. One parent said of their son who attended a Leap programme:

"Before joining the programme, he found it difficult to manage his emotions; the impact of the Leap programme was remarkable; he began to handle conflict with a newfound ease; the programme gave him the tools to open up and resolve issues rather than bottling them up"

In 2023, Leap focussed on improving the delivery quality of its work. Leap has developed digital offers to complement its core in person training, refreshed its delivery structure, and continued to focus on coproduction involving young people in the design of programmes.

Despite growing demand, the sector has experienced a tightening of funding and for Leap the impact was a shortfall on our 2023 income targets, especially in the second half of the year, which resulted in a full year fall in income of 25% year on year. After the CEO stepped down in June 2023 the Board appointed an interim CEO Tracey Fletcher. We are very grateful to Tracey for the stability she brought to Leap, especially all her work to improve our delivery model and listening and supporting staff. In the meantime a search took place for a permanent CEO with the right experience, capabilities and style that would lead Leap to a stronger future.

As we look back at 2023 we recognise that it was the start of a transition for Leap, as we worked to redefine processes, methodologies, leadership and culture, while preserving the essence cf what makes Leap great.

The focus in the latter part of the year was to find the right permanent CEO, strengthen the management team and plan how to create model that strengthened our foundations again, gave us financial sustainable and a proposition that will present opportunities to grow again.

In February 2024 Jo Broadwood joined us as CEO (permanent). Jo left Belong, where she was the CEO who delivered growth and a sustainable model. We are delighted to welcome Jo to her new role and back into Leap; she worked at Leap for 18 years previously designing many of the original programmes and brings with her a wealth of experience with young people. Jo has already made a huge impact, She has led a restructure to streamline the organisation, reduce the cost base, and put a personal focus on income generation. Delivery capabilities are strengthened with a new director of delivery joining in March 2024, focussing on impact and operational excellence. New leadership, tight financial controls, reduced cost base and delivering on our major 2024 programmes provides the solid foundations for a stronger year ahead.

Mark Spelman Chair of Trustees Leap Confronting Conflict

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Objectives and Activities

The charity is a leading UK specialist in the field of youth and conflict, dedicated to delivering relevant, impactful, high-quality training and support programmes which enable young people and the adults in their lives to navigate conflict effectively.

Leap's objective is to work with young people to help them to navigate conflict effectively, to improve relationship and communications skills, build self-esteem and self-confidence and improve social and emotional wellbeing. Leap works with adults supporting young people to enable them to approach working with young people in conflict with enhanced empathy, self-reflection and connection. The trustees have referred to the public benefit guidance published by the Charity Commission and to the obligation in Section 17, Charities Act 2011, when reviewing the charity's aims and objectives and in planning future activities.

The main areas of charitable activity are:

  1. The provision of structured training programmes for young people to enable them to navigate conflict effectively, foster healthy relationships, make positive decisions and inspire self-growth.

  2. The delivery of training and consultancy programmes to adult practitioners who work with young people to increase their confidence and skills in managing youth conflict and developing the emotional wellbeing, resilience, and leadership skills of young people.

As a charity, our business model relies on donations and sales of our training to fund the delivery of highquality programmes, which are evaluated both internally and externally together with external accredited qualifications.

To measure success the charity monitors the number of young people and adults trained and benchmarks those figures against targets set in the operational plan at the beginning of the year. The charity also monitors and measures qualitative changes in participants using their "Theory of Change” and “Journey of Change’ evaluation tools.

In 2023, Leap’s main delivery programmes were:

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Achievements and Performance

Throughout 2023 Leap supported 952 young people, and 316 adults exceeding the targets set in our operational plans. Leap also worked with an additional 72 young people and 340 adults on co-production and collaborative projects outside of our core delivery. The data collated throughout 2023 highlights the significant influence of Leap's programmes on conflict management skills, communication, and decisionmaking abilities for both young people and adults.

For young people, the outcomes of programme deliveries indicate a substantial improvement across various areas:

Our data suggests that Leap's courses have a tangible positive impact on individuals’ abilities to manage conflicts, communicate effectively, and make informed decisions, both in personal and professional settings.

This has several implications for Leap Confronting Conflict:

  1. Effectiveness of core deliveries: The substantial number of young people and adults reached through core delivery highlights the charity's effectiveness in delivering impactful programmes directly to its target audience.

2, Extended reach: The outreach beyond core delivery, including co-production projects and collaborations, demonstrates Leap's commitment to expanding its impact beyond traditional programme structures, as well as meeting the ever-changing demands and trends of society.

  1. School programmes: Leap's presence in ten schools, including notable institutions, underscores its successful integration into educational settings and its ability to reach a diverse range of young people.

  2. Partnerships: Collaboration with 39 partner organisations, including local councils and youth centres, strengthens Leap's network and amplifies its ability to reach communities in need. This also highlights the collective dedication of numerous organisations to Leap's mission, emphasising both the pressing urgency and the critical need for Leap's continued work.

  3. Regional presence: Leap's deliveries across 13 London boroughs and online sessions reaching partners in four boroughs outside London signify its commitment to addressing achieving impact on a regional and national scale.

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Organisational Development

The last year has seen several significant changes in leadership of the charity, which ultimately lead to the appointment of Jo Broadwood as Leap’s permanent CEO in February 2024 the charity is now moving forward with strengthened foundations ready to celebrate its 40" anniversary year in 2027.

In June 2022 Gabin Sinclair-Constance was promoted as the new Chief Executive. After he stepped down in June 2023, the Trustees appointed interim CEO Tracey Fletcher from July 2023 to February 2024 whilst recruiting a new permanent CEO.

Leap’s current Strategy comes to an end in 2024. Jo has already started to refresh of our strategy in the lead up to our 40" anniversary, having reshaped a slimmer and more agile organisation.

True to our purpose Leap always remains focused and determined to deliver excellent transformative programmes to young people and the adults that support them as evidenced by us exceeding our 2023 delivery targets.

Plans for Future Periods

2024 is a pivotal year for Leap and the Trustees recognise the scale of the challenges ahead. Demand for young people to engage in Leap’s transformational programmes has increased by almost 400% since 2021. At the start of 2024, under the leadership of Jo Broadwood, Leap has restructured to strengthen our focus on delivering excellence for the young people we serve. By streamlining our operational and support functions, we aim to safeguard our future financial sustainability.

Delivering on our flagship programmes for young people (Improving Prospects, Leadership and Enterprise) remains a priority for 2024. As does delivering on our programmes for adult practitioners. This includes Fostering Connections, a new programme to strengthen the skills and resilience of adult professionals and carers to better support care experienced young people. Funded by the Youth Endowment Fund and London Violent Reduction Unit these programmes altogether provide an exciting opportunity for expansion outside London in 2025 and 2026.

Ahead

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Financial Review

Overview of Financial Position

Income remained a challenge for Leap in 2023 as it did for the whole sector. Leap's income reduced by 25% to £1,138,281. Net expenditure (deficit) in 2023 was £323,967 compared to 2022 net deficit of £205,595. The incoming CEO led a restructure at the start of 2024 to create the conditions for financial sustainability

Total income of £1.14m in 2023 represents a decrease of £373,528 from 2022. Total restricted income was £594 040 (2022: £734,198). Total unrestricted income was £544,241 (2022: £777,611). The charity received unrestricted grants, donations and legacies totalling £503,976 (2022: £626,929). Sales and fees amounted to £37,910 (2022: £149,556).

The Balance Sheet at 31 December 2023 showed cash balances of £319,473 (2022: £546,668) and net assets of £323,600 (2022: £647,568). This is represented by unrestricted funds amounting to £217,823 (2022: £412,916) and restricted funds of £105,776 (2022: £234,651).

Performance of fundraising activities

In 2023 Leap achieved a total income of just over £1,138,281. Leap is registered with the Fundraising Regulator and abides by their Code of Fundraising Practice. Leap does not engage in fundraising practices that are intrusive or put undue pressure on individuals to give.

Reserves Policy

The Board of Trustees has examined the charity’s requirements for reserves in the context of f the risks to the organisation. The policy is unchanged from last year, with free reserves (excluding fixed assets) held by the charity being the equivalent of three months’ total costs, plus an additional £50,000 in reserves for piloting new projects and programmes or to invest further in income generation. The reserves are needed to meet the working capital requirements of the charity.

At 31 December 2023, the charity’s free reserves (excluding fixed assets) were below the policy level at £212,099 (1.74 months expenditure). The trustees have accepted this position in the short-term following the restructure, as the level has now reduced and the prospects of getting above the policy level in year are much stronger.

Risk Management

Policies and procedures are in place to manage the charity’s risks. The charity's risk register is reviewed regularly at the Risk, Audit & Governance Committee and annually by the Board of Trustees. The Senior Management Team identifies and develops strategies to mitigate the charity’s main risks on a monthly basis.

The current largest risks, as identified by the Board of Trustees are:

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Investment Policy

Other than the charity's own funds, which are invested separately in a secure deposit account, the grants received are held to maximise the return but in an account which is readily accessible, as the funds will be spent in the short term.

Structure, Governance and Management

Leap Confronting Conflict is a company limited by guarantee, a registered charity in England and Wales and in Scotland and is governed by its Memorandum and Articles of Association. Leap was founded by The Leaveners - Quaker Community Arts Charity in 1987 and launched as an independent organisation on 1 January 1999. The names of the Trustees are set out on Page 3.

The directors of the company are also charity trustees for the purposes of charity law and, under the company’s Articles, are known collectively as the Board of Trustees. Prospective trustees are recruited and interviewed, and under the requirements of the Memorandum and Articles of Association, elected by a simple majority of the Board of Trustees. Trustees serve for a period of three years, after which they may be re-elected for two further three-year terms.

Leap Confronting Conflict was established to advance education, particularly the personal and social education of young people, for the benefit of our communities. The governance of the charity is undertaken by its Board of Trustees, which meets quarterly and is responsible for overseeing the strategic direction and policy of the charity.

At the close of 2023 the Board had ten members; they had access to advice on the progress of the work from the CEO, managers, individual project workers, and project advisory groups.

The Board of Trustees seeks to ensure that the needs of young people are appropriately reflected and represented. The Board includes members that have been beneficiaries of Leap'’s work and meets regularly with young users and young workers from its various projects. Since 2012, young people familiar with Leap’s work have been full members of Leap’s Board as Trustees to represent and support young people’s views about the charity’s priorities. Leap has been recognised across the sector for its involvement of young people throughout all facets of our work.

Governance, legal, financial, human resource and organisational skills along with criminal justice, youth and charity sectors and business experience are well represented on the Board of Trustees. In an effort to maintain this broad skill mix, the Board of Trustees periodically audits its skills and identifies gaps to be filled by recruitment.

The Secretary organises inductions for new trustees, who meet with the Chair, Board, Chief Executive and staff team to gain knowledge of the charity's work. The secretary provides an induction pack, with key information about the charity and its work. New trustees also attend Leap events and functions, and all trustees are required to complete safeguarding training.

All trustees are encouraged to attend Leap training courses and participate in working groups, events and interview panels in order to familiarise themselves with the core values of the organisation and Leap’s approach to conflict and conflict management. They attend an annual day with a focus on review or design of strategic plans. This gives an opportunity to work in mixed teams with staff, trainers and young volunteers.

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

The board has an annual budget to cover recruitment costs, meeting costs and consultancy or training as required for its members.

The Trustee Board met four times in 2023, to assist Leap in strategic management and monitor the delivery of business plans, oversee financial and risk management, and measure progress in capacity building, diversity, human resources and staff development.

The Board's governance is supported by subcommittees, which comprise trustees, expert volunteers and members of the senior management team. These are the Impact & Co-production Committee, Inclusion & Diversity Committee Safer Leap and the Risk, Audit & Governance Committee. The RAG committee met monthly throughout 2023 to monitor the financial situation.

The trustees are responsible for developing and overseeing the strategic direction of the charity and ensuring that best governance practice is in place. The trustees delegate the charity's operational management te the Chief Executive and Senior Management Team. In 2023, a team of 19 full-time equivalent, permanent staff with access to a flexible resource of more than 30 freelance specialist trainers delivered the direct programme work.

The Director of Finance and Resources and the Senior Finance Officer have responsibility for the day-to-day financial and administrative management of the organisation. All senior managers undertake line management and supervision of relevant staff and volunteers and ensure that the teams develop their skills and working practices in line with the organisation’s values and best practice.

Remuneration of all staff is set through the charity’s Salary Policy, which was established in conjunction with a benchmarking exercise comparing pay scales across the sector. Leap has salary bands for different roles, and clear guidelines for possible inflationary and performance-related increases.

Volunteers at Leap

Leap engages a small number of volunteers who provide high level pro-bono advice in areas including fundraising and marketing.

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LEAP CONFRONTING CONFLICT TRUSTEES’ REPORT For the year ended 31 December 2023

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Leap Confronting Conflict for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other[jurisdictions.]

Exemption statement

The Trustees’ Report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Auditors

Myrus Smith was re-appointed as the charitable company’s auditors during the year and has expressed its willingness to continue in that capacity.

Approved by the Board of Trustees on 14‘ May 2024 and signed on its behalf by

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Mew ae
Mark Spelman
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Chair

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF: LEAP CONFRONTING CONFLICT

Opinion

We have audited the financial statements of Leap Confronting Conflict (the ‘charitable company’) for the year ended 31 December 2023 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor's report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF: LEAP CONFRONTING CONFLICT

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF: LEAP CONFRONTING CONFLICT

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.fre.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

XY

Kevin Fisher BA FCA CTA {Senior Statutory Auditor) For and on behalf of Myrus Smith Chartered Accountants and Statutory Auditor

May 2024

Norman House 8 Burnell Road Sutton, Surrey SM1 4BW

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LEAP CONFRONTING CONFLICT STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) For the year ended 31 December 2023

2023 2023 2023 2022
Notes Unrestricted Restricted Total Total
£ £ £ £
Income and endowments from:
Donations and legacies 2 503,976 503,976 626,929
Charitable activities 3 37,910 594,040 631,950 883,754
Investments 4 2,355 2,355 1,126
544,241 594,040 1,138,281 1,511,809
Expenditure on:
Raising funds 5 216,446 216,446 241,106
Charitable activities 6 522,888 722,914 1,245,802 1,476,298
739,334 722,914 1,462,248 1,717,404
Net Income/ (Expenditure) 7 (195,093) (128,874) (323,967) (205,595)
Transfer between funds - - - -
Netmovement in funds (195,093) (128,874) (323,967) (205,595)
Total funds brought forward 412,916 234,651 647,567 853,162
Totalfundscarriedforward 18 217,823 105,777 323,600 647,567

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The accompanying notes form part of these Financial Statements.

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LEAP CONFRONTING CONFLICT BALANCE SHEET

As at 31 December 2023

Notes 2023 2022
£ £ £ £
FIXED ASSETS
Tangible fixed assets 9 5,725 11,862
CURRENT ASSETS
Stock of publications = .
Debtors 10 81,195 168,041
Cash at bank 319,473 546,668
400,668 714,709
CREDITORS
Amounts falling due within one year 11 (81,430) (76,084)
NET CURRENTASSETS 319,238 638,625
TOTALASSETS LESSCURRENT LIABILITIES 324,963 650,487
CREDITORS
Amounts falling due after more than one year 12 (1,363) (2,920)
NETASSETS 19 323,600 647,567
Represented by:
Unrestricted Funds 18 217,823 412,916
Restricted Funds 18 105,777 234,651
323,600 647,567

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The accompanying notes form part of these Financial Statements

Approved by the Board of Trustees on 14 May 2024.

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a “Sjuwer
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Mark Spelman Chair

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LEAP CONFRONTING CONFLICT CASH FLOW STATEMENT For the year ended 31 December 2023

2023 2022
£ £
Cash flows from operating activities
Net income perstatement offinancial activities (323,967) (205,595)
Adjustments for:
Depreciation charges 6,137 18,533
Interest receivable (2,355) (1,126)
Decrease in stocks = =
(Increase)/decrease in debtors 86,847 (12,184)
Decrease/increase in creditors 3,788 (11,644)
Netcash (used in) / provided by operating activities (229,550) (212,016)
Cash flows from investing activities
Interest received 2,355 1,126
Purchase oftangible fixed assets - -
Netcash (used in) investing activities 2,355 1,126
Change in cash and cash equivalents in theyear (227,195) (210,890)
Cash and cash equivalents broughtforward 546,668 757,558
Cash and cash equivalents carried forward 319,473 546,668
Analysis ofcash and cash equivalents 2023 2022
£
Cashatbank 319,473 546,668

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LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

1 ACCOUNTING POLICIES

a) Basis of accounting

The charity constitutes a public benefit entity as defined by FRS 102. The financial staternents have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

b) Company status

The charity is also a private company (no. 03628271), limited by guarantee, has no share capital and is registered in England and Wales. In the event of the company being wound up, each member is liable to contribute an amount not exceeding £1. The registered office of the company is given in the Reference and Administrative Details on page 3.

c) Stock

Stocks of publications are shown at the lower of cost or net realisable value.

d) Capital items & depreciation

Office equipment and fixtures and fittings costing more than £500 are capitalised and depreciated using the straight-line method over four years. Project assets that are fully grant funded are written off in the year of purchase.

e) Income

ltems of income are recognised in the Statement of financial Activities (SOFA) when all of the following criteria are met:

Donations, legacies and grants are recognised when the charity has been notified of the amount and the settlement date in writing or, if earlier, when the funds are received. If there are conditions which require a level of performance before entitlement can be obtained, then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity, and it is probable that they will be fulfilled.

In the case of multi-year grants, income is recognised in accordance with agreed budgets and specified or implied timeframes. Amounts received but which relate to future accounting periods are accounted for as deferred income. The aggregate of future grant instalments not yet received or accrued for is disclosed as a contingent asset.

Fees earned from the sale of training courses and publications are measured at the fair value of the consideration receivable. For training courses, a sale is recognised once a training course has been provided. For publications, a sale is recognised when the goods have been delivered to the customer.

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LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

f) Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the associated expense heading.

Expenditure on raising funds includes those costs incurred on attracting donations and grant funding.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Expenditure is allocated under the principal categories of the SOFA on a basis designed to reflect the use of the resource. Direct costs relating to a particular activity are allocated directly, support costs are allocated on the basis of staff time.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include audit fees and costs linked to the strategic management of the charity.

g) Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

h) Operating leases

Rentals under operating leases are charged on a straight-line basis over the term of the lease or until the next review date if earlier.

i) Pension costs

The charity operates a defined contribution pension scheme. Contributions payable to the scheme are charged to the SOFA in the year to which they relate.

2 INCOME FROM DONATIONS AND LEGACIES 2023 2022
£ £
Core support grants 390,847 402,950
Donations 113,129 223,979
Legacies s Ss.,
503,976 626,929

Income from donations and legacies is comprised entirely of unrestricted funds in 2023 and 2022.

19

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

3 INCOME FROM CHARITABLE ACTIVITES 2023 2022
£ E
Sales ofTraining and Publications 37,910 149,556
Grants
Improving Prospects 69,500 170,000
Leadership & Enterprise 187,000 181,833
Rise Up 92,191 115,214
UnderOur Roof 112,000 125,350
Take the Leap - 50,000
Fostering Connections 48,349 -
Co-production Support 25,000 23,000
Leap Growth and Development 60,000 68,801
ExpertAdvice = =
631,950 883,754

Of the £631,950 recognised in 2023 (2022: £883,754), £594,040 was restricted funds (2022: £734,198) and £37,910 (2022: £149,556) unrestricted funds.

4 INCOME FROM INVESTMENT 2023 2022
£ £
Bank interest 2,355 1,126
2,355 1,126

Income from investments is comprised entirely of unrestricted funds in 2023 and 2022.

5 EXPENDITURE ON RAISING FUNDS 2023 2023 2023 2022
Direct
Costs		 Support
Costs		 Total Total
£ £ £ £
Staff costs 182,790 15,502 198,292 206,625
Events & development 3,275 14,879 18,154 34,481
186,065 30,381 216,446 241,106

Expenditure on raising funds is comprised entirely of unrestricted funds in 2023 and 2022.

20

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

6 EXPENDITURE ON CHARITABLE ACTIVITES 2023 2023 2023 2022
Direct
Costs		 Support
Costs		 Total Total
= £ £ £
Analysed by activity:
Improving Prospects 121,979 33,918 155,897 297,792
Leadership & Enterprise 255,780 80,151 335,931 303,728
Rise Up 115,628 23,123 138,751 144,296
Under Our Roof 152,661 50,877 203,538 186,357
Takethe Leap 58,589 13,863 72,452 122,611
Conflict Management Programmes 103,293 33,918 137,211 260,632
Fostering Connections 24,171 9,247 33,418 -
Progression Routes - - - 56,417
Programme Development 120,823 47,781 168,604 104,465
952,924 292,878 1,245,802 1,476,298
Analysed by nature: 2023 2022
£ £
Direct Costs
Delivery staffsalaries 647,724 730,618
Trainer fees 150,081 194,845
Otherdelivery costs 34,845 112,237
Curriculum& evaluation development 29,085 15,942
Policy, events and reports 15,448 37,274
Recruitment, HR and stafftraining 16,421 72,902
Consultancy fees 59,320 25,757
952,924 1,189,575
Support Costs
Premises costs 87,010 102,594
Office & IT costs 53,933 63,720
Core staff salaries 122,374 100,480
Governance
Staff costs 15,716 14,430
Audit fees 4,812 4,680
Trustees’ expenses, inc. recruitment & strategy development 9,033 4,486
292,878 286,723
1,245,802 1,476,298

Of the £1,245,802 expenditure in 2023 (2022: £1,476,298), £722,914 was restricted funds (2022: £703.262) and £522,888 was unrestricted funds (2022: £773,036).

21

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |7|NET|INCOME|2023|2022| |£|£| |This|is|stated|after|charging:| |Depreciation|6,137|18,573| |Audit|fees|4812|4,680| |Operating|lease|rentals|61,707 |—||b1,|707|.| |8|TOTAL|STAFF COSTS|2023|2022| |£|£| |Salaries|830,243|903,387| |Employer's|National|Insurance|69,670|91,811| |Employer's|Pension|Costs|50,205|56,954| |Pension|Deficit|Costs|-|-| |Ex-gratia|payment|1,154| |Recruitment,|Training|and|Travel|12,179|76,979| |Temps|and Agency|Staff|32,675| |996,126|1,129,131| |Details|of employees who|received|total|employee|benefits|2023|2022| |{excluding|employer pension|costs)|in|excess|of £60,000|No.|No.| |are|as|follows:| |£60,000|-|£70,000|-|1| |£70,000|-|£80,000|2|-| |£80,000|-|£90,000|-|-| |£90,000|-|£100,000|2|-| |2023|2022| |The|number|of|staff|(full-time|equivalent)|during|the|year|No.|No.| |Charitable|Activities|11.5|16.0| |Fundraising|and|publicity|4.4|4.0| |Support|3.2|3.0| |19.1|23.0| |2023|2022| |No.|No.| |Average|monthly|number|of|staff|22|32| |2023|2022| |£|£| |Total|employee|benefits*|of key|management|personnel|93,736|118,981|

----- End of picture text -----

“employee benefits are comprised of gross pay, employer NI and employer pension coniributions.

22

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

9 FIXED ASSETS

Fixtures, fittings and equipment

----- Start of picture text -----
||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |2023|2022| |£|£| |Cost| |At|1|January|2023|139,778|139,778| |Additions|in|year|2|E| |At|31|December|2023|139,778|139,778| |Depreciation| |At|1|January 2023|127,916|109,383| |Charge|for the|year|6,137|18,533| |At|31|December 2023|134,053|127,916| |Net|book|values|at|31|December|2023|&|2022|5.725|11,862| |10|DEBTORS|2023|2022| |£|£| |Trade|debtors|7,346|76,411| |Staff|loans|-|-| |Prepayments|&|other debtors|41,445|42,155| |Accrued|income|32,404|49,475| |81,195|168,041| |11|CREDITORS:|Amounts|falling|due|within|one|year|2023|2022| |£|£| |Trade|creditors|33,576|34,853| |Deferred|Income|20,396|2,321| |Accrued|expenses|4,812|7,240| |Payroll|creditors|22,646|31,670| |Other|creditors|-|-| |81,430|76,084| |Deferred|income|relates|to|grants|and|donations|received|in advance advance|of the the|next|financial|year|and|invoiced| |sales|of training, training,|the|delivery|of which which|takes|place|in|the|next|financial|year.|An|analysis|of movements movements|is| |shown|below:| |Deferred|income|2023| |£| |Opening|deferred|income|2,321| |Amounts|deferred|in|the|year|20,396| |Released|to|income|2,320| |20,396| |42 CREDITORS:|Amounts|falling|due|after one|year|2023|2022| |£|£| |Pension|liability|(refer to|note|14)|1,363|2,920|

----- End of picture text -----

Deferred income relates to grants and donations received in advance advance of the the next financial year and invoiced sales of training, training, the delivery of which which takes place in the next financial year. An analysis of movements movements is shown below:

23

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

13 OPERATING LEASE - MINIMUM LEASE PAYMENTS 2023 2022
£ £
Minimum lease payments due:
Within 1 year 51,707 51,707
Between 2 and 5 years 51,707 -
Totalminimumleasepayments 103,414 51,707

14 CONTINGENT LIABILITIES

The Pension Trust — The Growth Plan

The charity participates in the above multi-employer pension scheme which provides benefits to some 1,300 nonassociated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the charity to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

The scheme is classified as a ‘last-man standing arrangement’. Therefore the charity is potentially liable for other participating employers’ obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2017. This actuarial valuation showed assets of £795m, liabilities of £926m and a deficit of £131m. To eliminate this funding shortfall, the trustees and the participating employers have agreed that additional contributions will be paid to the scheme as follows:

From 1 April 2019 to 31 January 2025, £11.24m per annum (payable monthly and increasing by 3% each on 1st April}. The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.

The charity’s share of the recovery plan contributions amounts to £1,757 per annum, increasing by 3% each year up to 31 January 2025.

The full amount of the contributions due under the original recovery plan which commenced in April 2013 totalling £11,741, was recognised as an expense in the year ended 31 December 2013. The recovery plan was subsequently amended with effect from 1 April 2016 and this resulted in an additional liability of £4,581 which was recognised as an expense in the year ended 31 December 2016.

As a result of the most recent change to the recovery plan, effective from 1 April 2019, an additional liability of £1,670 was recognised as an expense in the year ended 31 December 2018.

The estimated debt on withdrawal from the scheme is £13,751 (effective date September 2022).

24

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

15 CONTINGENT ASSETS -GRANT FUNDING 2023 2022
£ £
Total grantfunding awarded but not recognised as income 938,710 1,164,000
asat31December2023&2022

16 RELATED PARTIES TRANSACTIONS

No trustee received remuneration for their trusteeship in 2023 or 2022. £276 of travel and subsistence was reimbursed in 2023 to one trustees.

2023 2022
£ £
Unrestricted donations from related parties 9,963 16,443

17 TAXATION

No Corporation Tax has been provided in these financial statements because the company, a registered charity, is within the exemption granted by Part 11 of the Corporation Tax Act, 2010.

18FUNDS STATEMENT 01-Jan 31-Dec
2023 Income Expenditure 2023
£ £ £ ‘s
RESTRICTED FUNDS
Improving Prospects 35,000 69,500 100,333 4,167
Leadership & Enterprise 39,428 187,000 206,428 20,000
Rise Up 19,270 92,191 111,461 -
Under Our Roof 71,335 112,000 139,834 43,501
Take the Leap 49,247 - 43,067 6,180
Fostering Connections - 48,349 30,743 17,606
Co-production Support 14,327 25,000 25,004 14,323
Wellbeing grant 400 - 400 -
Capacity Building Consultancy i 60,000 60,000 -
Expert Advice 3,070 - 3,070 -
Capacity Building Fund 2,074 - 2,574 -
Total Restricted Funds 234,651 594,040 722,914 105,777
UNRESTRICTED FUNDS
General fund 412,916 544 241 739,334 217,823
Total Unrestricted Funds 412,916 544,241 739,334 217,823
TotalProjectFunds 647,567 1,138,281 1,462,248 323,600

Details relating to the funds listed above can be found in the Trustees’ Report.

25

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

18 FUNDS STATEMENT / Cont.

Comparative information for the movement in funds is as follows:

01-Jan 31-Dec
2022 Income Expenditure 2022
£ £ £ E
RESTRICTED FUNDS
Improving Prospects - 170,000 135,000 35,000
Leadership & Enterprise 79,660 181,833 222,063 39,428
Rise Up 14,641 115,214 110,587 19,270
Under Our Roof 33,062 125,350 87,077 71,335
Take the Leap 42,081 50,000 42,834 49,247
Progression Routes 20,015 - 20,015 -
Co-production Support 8,856 23,000 17,529 14,327
Wellbeing grant 400 - - 400
Zeta Global 5,000 - 5,000 -
Capacity Building Consultancy - 40,000 40,000 -
Expert Advice - 6,927 3,857 3,070
Capacity Building Fund - 21,874 19,300 2,574
Total Restricted Funds 203,715 734,198 703,262 234,651
UNRESTRICTED FUNDS
General fund 649,447 7f7,611 1,014,142 412,916
Total Unrestricted Funds 649,447 777,611 1,014,142 412,916
TotalProjectFunds 853,162 1,511,809 1,717,404 647,567

26

LEAP CONFRONTING CONFLICT NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 December 2023

19ANALYSIS OF ASSETS AND LIABILITIES BETWEEN
FUNDS 2023 2023 2023
Unrestricted Restricted Total
£ £ £
Fixed Assets
Tangible fixed assets 5,725 - 5,725
Current Assets
Stock - - -
Debtors 81,195 - 81,195
Cash and bank 213,696 105,777 319,473
294,892 105,777 400,668
Liabilities
Creditors falling due within one year 81,430 81,430
Creditors falling due afteroneyear 1,363 - 1,364
82,793 - 82,794
Netassets 217,823 105,777 320,600

Comparative information for the net assets and liabilities between funds is as follows:

2022 2022 2022
Unrestricted Restricted Total
gE £ £
Fixed Assets
Tangible fixed assets 11,862 - 11,862
Current Assets
Stock - - -
Debtors 168,041 - 168,041
Cash and bank 312,017 234,651 546,668
480,058 234,651 714,709
Liabilities
Creditors falling due within one year 76,084 - 76,084
Creditors falling due afteroneyear 2,920 - 2,920
79,004 - 79,004
Netassets 412,916 234,651 647,567

27