Charity registration number 1089508
Company registration number 04189331 (England and Wales)
INCLUSIVE LEISURE, EDUCATION AcfiviTIES PROJECT
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
LEGAL AND ADMINisfRATIVE INFORMATION
Trustees
J Crossling
R P Howdle
Miss K Reid
Mrs P Wright
J M D Taylor
E Bond
Secretary
P Bazeley CEO
Charity number
1089508
Company number
04189331
Registered office
Elizabeth House
Church Street
Stratford upon Avon
Warwickshire
CV37 6HX
Independent examiner
Burgis & Bullock
8 Elm Court
Arden Street
5tratford upon Avon
CV37 6PA

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial attivities
Balance sheet
io-ii
Notes to the financial statements
12-24

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financial statements for the year ended 31 December 2023.
The financi31 statements have been prepared in accordance with the accounting policies set out in note I to
the financial statements and comply with the charity's memorandum and articles of association, the
Companies Act 2006 and "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) (effective l January 20191"
Objectives and activities
The objects of the Charity are to create and sustain equal access and inclusion for disabled people to
community provision and facilities.
al the provision of self-development opportunities. assisted or otherwise for disabled people living in the
distritt of Stratford on Avon and elsewhere.
bl the promotion of leisureleducation for and regarding disabled people living in the district of Stratford on
Avon and elsewhere.
cl to develop and expand opportunitie5 for self-development for disabled people in the district of Stratford
on Avon and elsewhere.
Public benefit
The trustees have have paid due regard to the Charity Commission's guidance on public benefit as required
by the Charities Act. 2011 in deciding what activities the charity should undertake.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Achievements and performance
5ignificGnt activities and achievements against objectives
Inclusive Leisure, Education Activities Project I ILEAP) became a private limited company on 28 March 2001
and a registered Charity on 27th November 2001. This was a major development for the Project as it
developed. from under the wing of Voluntary Attion Stratford-on-Avon Association IVASAI, to an
independent and user led organisation.
th
Being managed by a cross-section of the ILEAP community and having its own accounts allowed the Charity
to access a variety of funding opportunities, that otherwise were inaccessible due to being incorporated into
the VASA accounts. This in turn led to an increase of services and opportunities for an increasing
membership.
ILEAP aspires to the following mission statement.
"We believe all people have the right to leisure. education and self-development opportunities. Currently,
many disabled people are denied this by attitudes in society and by environmental and organisational
barriers. We aim to create and sustain equal access and inclusion for disabled people to community
provision and facilitie5. We strive to raise awareness within communitie5 in order to promote good inclusive
working practices and facilitate social change."
Through its work the Charity has continuously improved its delivery by involving participants and their
families, leisure providers, sessional staff and volunteers in the planning and development of services. This
involvement enabled the ILEAP Charity to become the first organisation in Warwickshire to achieve the
Warwickshire Award for Involvement and has led the Charity to focus on the following services that ILEAP
members and their families have specifically requested:
To provide opportunities for fun and friendship during people's leisure time for people aged 4 years
and over who are disabled. vulnerable or have additional needs.
To provide stimulating, challenging and rewarding. community based, activities for vulnerable
individuals, so that their families can have a short break, in the knowledge that their loved one is safe
whilst taking part in an activity of their choice.
To focus on people who may fall through the net of Statutory Funding, typically those with a mild /
moderate learning disability/additional need.
To involve participants and their families in the development and future direction of the Charity.
To work in partnership with other providers to ensure best use of resources.
To continuously improve services through user involvement and customer feedback.
To work imaginatively so that vulnerable people can safely access community leisure provision
alongside their non-disabled peers.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
In the wake of the loss of direct Statutory funding from April 2013 (see 2013 accounts) the Charity
endeavours to sustain its services and promote new senrfices that will hopefully generate income, thus
making the organisation more sustainable.
The Charity has worked hard in developing new services that will not only add value to the programme but
will provide future income streams. The combination of reduced reserves and a more social enterprise
approach will enable Funders from individual Charitable Trusts to look favourably on future funding
applications.
The Charity has managed to increase opportunities for a growing membership of people with Additional
Needs. offering community based. term time, school holiday. individual and group support.
Feedback for the year has once again been extremely positive and can be viewed at our website
www.ilea
.co.uk.
We have increased our use of social media and our Facebook, Twitter and Instagram accounts have proved to
be an excellent way of showcasing our work to the wider community and engaging with our Members and
their Families. Similarly, our presence at local Markets through our Market Ability social enterprise has
enabled us to engage more directly with the wider local community.
With increased competition from a growing marketplace of providers, ILEAP have endeavoured to work as
efficiently and creatively as possible, whilst maintaining high levels of customer satisfaction.
In order to stand out from the crowd the Charity has listened carefully to its customers and their families and
has formed new partnerships with community leisure providers, opening accessible routes for disabled
people to take part in activities alongside their disabled and non-disabled peers. The Charity has a user group
that ensures planned activities are user led and thus well received. The Charity is also mindful when planning
attivities to ensure they work equally well for parents. carers and loved ones offering them a short break in
the knowledge that their loved one is safe and having fun alongside friends old and new.
This creative and imaginative approach ensures our Members can access a full and varied programme of
community based leisure activities, ensuring their holistic health and wellbeing. Our focus on fun, friendship
and Safety. ensures that our user led activities are well received by participants and their families.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The solid foundations laid over the previous 12 months have enabled ILEAP to reach new heights in 2023.
Our strategy of delivering smaller, more personalised group sessions more frequently has been well received
by our members and their families.
An additional benefit of this approach that we had not fully considered was the positive impact this would
have on our Staff and Volunteers. The combination of the introduction of new Staff contracts with improved
terms and conditions, the additional training and the regular shift patterns have created a strong and
supportive teamwork culture characterised by the shared belief that ILEAP can move forward most
effectively when cooperation and collaboration are put at the heart of planning, thinking and decision
making.
This positivity and renewed enthusiasm have given the sessions this year a energy and a vibrancy, making
them a welcoming and safe space to be for our members old and new.
The eclectic mix of characters and personalities from existing and new members alongside the support from
the Staff and Volunteer team and increasingly the positivity from the wider community has created
something very special.
We encourage visitors to our sessions so that you can see the above first hand, just let us know in advance
and we will provide a safety briefing and make you most welcome. This may spark the fuse that gets you into
Volunteering and leads to improved mental health and wellbeing. Our members love a new face, and we
have friendly member ambassadors who are super keen to show you around and talk you through our
journey.
Our investment in our core team of Trustees, CEO. Finance and Project
Coordinators is paying dividend. and the opportunity to work collectively on new project ideas is
strengthening our offer considerably.
Our strategy prior to the pandemic was to try and become sustainable by charging a market price for the
activities, a strategy proposed by Warwickshire County Council back in 2013.
However, with the cost-of-living crisis and the increasing demands on household finances, combined with the
long delays families with disabled children are experiencing in getting assessments from a stretched social
care system, ILEAP are gradually implementing a new approach by offering high quality experiences at more
affordable prices.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
To help with this we are applying for more and more grants from charitable trusts to support our work and
are thrilled to have been awarded a substantial three-year grant from the National Lottery Community Fund.
To reward existing members and attract new members we were able to offer approximately £20,000 of free
and subsidised activities during 2023. These sessions have been carefully considered to try and reward our
members and their families and to attract new members and to get those still isolating following the
pandemic, back out into their community of place and interest.
Sessions such as a new children's disco and the horsemanship course, were set up to attract the next
generation of ILEAP members and to provide positive experiences for them and their families. We tried to
continue to think creatively and outside the box by offering a unique selling point that would get people
hooked, socialising and regularly out and about.
For example, the Children's Disco teamed up with a local Party planner called Little Kingdom, and we had
regular visits from Disney characters, Barbie, Cinderella, Belle, Spiderman and the Marvel Superheroes.
Younger children now had a monthly party to look forward to and Parents and Carers had the stress of
meeting the needs of peer groups removed. In the words of one of our Parent I Carer:
"My Son had never been invited to a Party before and we struggled to meet friends from school. The ILEAP
monthly party is a fantastic idea and allows my Son and his siblings to play and socialise and feel special.
Thank you for making this happen. for him."
The Horsemanship was delivered at our local RDA facility. introducing our members to this activity and
encouraging them to take up a new hobby in the longer term. The regular 6-week introduction courses
provide participants with a new and instil a confidence as they move from the mechanical horse to riding
their own pony.
"This is the only time in the week that I see my Daughter truly happy"
A highlight of the year was our 23rd anniversary Prom, giving our young adults the opportunity to experience
a 3-course formal dinner and dress to impress, levelling the playing field with their siblings and giving them
new and empowering experiences. We employed specialist Staff with a lived experience who showcased
their talents as DJ'S and Magicians at this event. highlighting that the sky is the limit for our members.
Similarly, we introduced the ILEAP Holiday Makers initiative and took our first group of ILEAP friends on a
successful personalised showcased themed holiday, "This is a dream come true" said one of our members
who was enjoying his first ever independent holiday. with S of his friend5. Our Holiday Makers motto
'Making ILEAP Memories that last a lifetime I" was hit home at the tribute nights, the variety shows and the
theme parks, vislts to the beach, the amusements, archery and go karts.
We have continued to work hard at improving our staff and volunteer recruitment and retention and have
introduced software that helps to keep our non-desk workforce safe and empowered by improving
communication, management, and training.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
As a Living Wage Employer. we work hard to offer excellent rates of pay and flexibility so that Staff can find
the perfect work / life balance and focus on their hobbies and interests to develop new services. This
approach delivers amazing results as staff start to get paid for doing the things they love. Our members learn
and take part in these activities. having the consistency they need to thrive. It is also the reason that our Staff
retention remains robust, saving us money on recruitment and training - an approach that is proven year on
year to save money and add value.
Over the next 12 months we plan to strengthen our Trustee Team further focusing on those with a lived
experience becoming part of our Trustee board. We aim to develop sub committees focusing on finance and
funding, marketing, human resources, sales, and strategy.
We plan to roll out a tried and tested programme of more affordable community based leisure provision,
trialling new, user led services, and continuously improving these services, based on stakeholder feedback.
We are proud of our achievements to date. We would like to thank our stakeholders for all their help and
support over the past 12 months as we look forward to the fresh challenges that lie ahead.
Financial review
The Board of Trustees has examined the charity's requirements for reserves in the light of the main risks to
the organisation and has developed a comprehensive reserve policy. Reserves are needed to bridge the gap
when there are delays in funding and the Trustees feel that 8 to 12 months running costs are required in
order to meet our commitments to our members.
As at the year end, the charity has unrestricted funds of £232,110 {2022- £206,592) and restricted funds of
£22.37612022.' £11,594).
Investment policy
Under the memorandum and articles of association, the charity has the power to make any investment that
the trustees see fit.
Major risks
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that Systems are
in place to mitigate exposure to the major risks.
Structure. governance and management
The charity is a company limited by guarantee and a registered charity governed by its memorandum and
articles of association.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees. who are also the directors for the purpose of company law, and who served during the year and
up to the date of signature of the financial statements were:
J Crossling
R P Howdle
Miss K Reid
MsRJScott
Mrs P Wright
J M D Taylor
E Bond
(Retired 24 April 20231
Recruitment and appointment of trustees
Trustees, who are also Directors of the Company. are elected at the Annual General Meeting, nominated by a
member or co-opted by the Trustee board. A seperate process as per the Memorandum and Articles of
Association is followed by the Trustee Board for the elertion of the chair.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the
company and guarantee to contribute £1 in the event of a winding up.
Organisctional structure
A board of trustees. who meet quarterly. administers the Charity. A CEO is appointed by the trustees to
manage the day-to-day operations of the charity- The current CEO is Peter Bazeley.
Relationship with related porties
The Charity has a close relationship with Stratford on Avon District Council, Warwick District Council,
Warwickshire County Council, Voluntary Attion Stratford on Avon Distritt. Warwickshire Community and
Voluntary Action, Warwickshire Young People First, additional Needs Schools in Warwickshire, Stratford Town
Trust, Leisure and Recreation providers across South War¥vickshire and beyond, all of which provide funding,
advice and support.
The Trustees, report has been prepared having taken advantage of the small companies exemption in the
Companies Att 2006.
The trustees, report was approved by the Board of Trustees.
Mrs P Wright
Trustee
02 Jun 2024
Date:

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF INCLUSIVE LEISURE. EDUCATION ACTIVITIES PROJEcr
I report to the trustees on my examination of the financial statements of Inclusive Leisure, Education Activities
Project (the charity) for the year ended 310ecember 2023.
Responsibilities and basis of report
As the trustees of the charity land also its directors for the purposes of company law) you are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006
(the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16
of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the
charity's financial statements carried out under sertion 145 of the Charities Act 2011 (the 2011 Act). In carrying
out my examination I have followed all the applicable Direttions given by the Charity Commission under settion
14515llbl of the 2011 Act.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of the Association of Certified Chartered Accountants. which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respert..
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Att- or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act
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- or
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS 1021.
I have no concerns and have come across no other matters in connertion with the examination to which
attention should be drawn in this report in order to enable a proper understanding of the financial statements
to be reached.
FCCA
Burgis & Bullock
8 Elm Court
Arden Street
Stratford upon Avon
CV37 6PA
Dated:
02 Jun 2024

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
STATEMENT OF FINANCIAL AcfiviTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Reststed
Total Unrestricted Restricted
funds
funds
2022
2022
Restated
Total
Unrestricted Restricted
funds
funds
2023
2023
2023
2022
Notes
Income from:
Donations and
legacies
Charitable activities
Investments
6.507
202,392
5.754
11,757
116,113
18.264
318,505
5.754
13,277
192,831
5.132
13,277
240,259
5,132
47,428
Total income
214,653
127,870
342,523
211,240
47,428
258,668
Charitable activities
Other expenditure
207.262
136
117.088
324.350
136
211.826
163
52.631
264,457
163
Total expenditure
207.398
117.088
324.486
211.989
52.631
264,620
Net gainslllossesl on
investments
io
18.263
18.263
{23.5791
(23.5791
Net income/{expenditure)
and movement in funds
25.518
10.782
36.300
{24.3281
{5.2031 (29,5311
Reconciliation of funds:
Restated fund balances at I
January 2023
206.592
11.594
218.186
230.920
16.797
247,717
Restated fund balances at 31
December 2023
232.110
22.376
254.486
206.592
11.594
218,186
The statement of financial activities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activities.

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
BALANCE SHEET
AS AT31 DECEMBER 2023
2023
2022
as ￿$tated
Notes
Fixed assets
Investments
12
201.144
182,881
Current assets
Debtor5
Cash at bank and in hand
13
4.305
74,156
2,904
52,909
78,461
55,813
Creditors: amounts falling due within
one year
14
25,119
20,508
Net current assets
53.342
35,305
Total assets less current liabilities
254,486
218,186
The funds of the charity
Restricted income funds
Unrestricted funds
15
22,376
232.110
11,594
206,592
254,486
218,186
10-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
BALANCE SHEET (CONTINUED)
AS AT31 DECEMBER 2023
The company is entitled to the exemption from the audit requirement contained in section 477 of the
Companies Art 2006, for the year ended 31 December 2023.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act
2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in
question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies
subject to the small companies regime.
02 Jun 2024
The financial statements were approved by the trustees on .
Mrs P Wright
Trustee
Company registration number 04189331 {England and Wales)
11

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity information
Inclusive Leisure. Education Activities Project is a private company limited by guarantee incorporated in
England and Wales. The registered office is Elizabeth House, Church Street, Stratford upon Avon,
Warwickshire, CV37 6HX.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's memorandum and
articles of association, the Companies Act 2006, FRS 102 The Financial Reporting Standard applicable
in the UK and Republic of Ireland" {"FRS 102,1 and the Charities SORP "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 IFRS
1021" (effective l January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement
of Cash Flows.
The financial statements are prepared in sterlin& which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include
the revaluation of fixed asset investments at fair value. The principal accounting policies adopted are
set out below.
1.2 Going concern
At the time of approving the financial statements. the trustees have a reasonable expectation that the
charity has adequate resources to continue in operational existence for the foreseeable future. Thus
the trustees continue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have
been met. the amounts can be measured reliably. and it is probable that income will be received.
12-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continued)
Voluntary income and donations are included in incoming resources when they are receivable, except
when the donors specify that they must be used in future accounting periods or donors conditions have
not been fulfilled. then the income is deferred.
The income from fundraising ventures is shown gross, with the associated costs included in fundraising
costs.
1.5 Expenditure
Expenditure is recognised once there is 3 legal or constructive obligation to transfer economic benefit
to a third party. it is probable that a transfer of economic benefits will be required in settlement, and
the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each artivity are made up of the total of direct costs
and shared costs, including support costs involved in undertaking each artivity. Direct costs attributable
to a single activity are allocated directly to that activity. Shared costs which contribute to more than one
activity and support costs which are not attributable to a single activity are apportioned between those
attivities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of
time spent, and depreciation charges are allocated on the portion of the asset's use.
Resources expended are included in the Statement of financial Activities on an accruals basis, inclusive
of any VAT which cannot be recovered.
Expenditure which is directly attributable to specific attivities has been included in those cost
categories. where costs are attributable to more than one activity, they have been apportioned across
the cost categories on a basis consistent with the use of these resources.
1.6 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomellexpenditurel for the year. Transaction costs are expensed as incurred.
1.7 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are
shown within borrowings in current liabilities.
13-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continued)
1.8 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section
12 '0ther Financial InstrLbments1ssue5' of FRS 102 to all of it5 financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to
the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention to
settle on a net basis or to realise the asset and settle the liability simultaneously.
Basicfinoncial 055ets
Basic financi31 assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.
Bosicfinonciol liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price
unless the arrangement constitutes a financing transaction. where the debt instrument is measured at
the present value of the future payments discounted at a market rate of interest. Financial liabilities
classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are classified as current liabilities if payment is
due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are
recognised initially at transaction price and subsequently me35ured at amortised cost using the
effective interest method.
Derecoqnition offinanciol liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged
or cancelled.
1.9 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services
are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.
14-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
{Continued)
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall
due.
Income from donations and legacies
Unrestricted Restricted
funds
funds
2023
2023
Total Unrestricted Restricted
funds
funds
2022
2022
Totsl
2023
2022
Donations and gifts
Other
3.960
2,547
11.757
15.717
2,547
8.629
8,629
4,648
6.507
11.757
18.264
13.277
13,277
Charitable activities
2023
2022
Client income and donations
Grants
202,392
116.113
192,831
47,428
318,505
240,259
Analysis by fund
Unrestricted funds
Restritted funds
202,392
116.113
192,831
47,428
318,505
240,259
15-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Investments
Unrestricted Unrestricted
funds
funds
2023
2022
Dividend income
5.754
5,132
16-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Charitable activities
As restated
2022
2023
Staff Costs
Publicity
Venue Hire
Uniform
Professional Fees
Insurance
154,072
109
118,177
372
67,285
li
39,579
248
5,538
1.298
1,141
4,052
13.938
7,326
2,330
1,147
1,395
971
Consumables
Equipment
Specialist Staff
Transport
Quality and compliance
Subscription fees
655
5,407
26,239
2,176
2,190
707
258,247
198,116
Share of support costs (see note 61
Share of governance costs (see note 6)
64.504
1,599
65,111
1,230
324.350
264,457
Analysis by fund
Unrestricted funds
Restritted funds
207.262
117,088
211,826
52,631
324.350
264,457
17-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support and Governance costs
Support Governance
costs
costs
2023
Support Governance
costs
costs
2022
Staff costs
Miscellaneous
Communications and IT
Stationery
Payroll support service
HR support service
56,268
1.039
1.355
1,208
1.768
2.866
56,268
1.039
1.355
1,208
1.768
2.866
57,990
344
57,990
344
1.432
1,057
1.661
2.627
1,432
1,057
1,661
2.627
Independent exam fees
1,599
1,599
1,230
1,230
64.504
1.599
66.103
65.111
1,230
66,341
Analysed between
Charitable activities
64,504
1.599
66.103
65.111
1.230
66,341
Trustees
None of the trustees received any remuneration or benefits from the charity during the year.
Employees
The head count number of employees during the year was:
2023
2022
Number
Number
Project manager
Project youth workers and support staff
20
16
Total
21
17
18-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Employees
{Continued)
As restated
2022
Employment costs
2023
Wages and salaries
Social security costs
Other pension costs
193,283
6,377
10,680
161,985
4,833
9,349
210,340
176,167
Total key management personnel remuneration and benefits amounted to £63,198 {2022: £65,268).
The number of employees whose annual remuneration was £60.000 or
more were..
2023
Number
2022
Number
£60,000- £70.000
Other
Unrestricted Unrestricted
funds
funds
2023
2022
Financing costs
136
163
19-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Net gains1(10sses) on investments
Unrestricted Unrestricted
funds
funds
2023
2022
Revaluation of investments
18.263
(23,5791
11 Taxation
The charity is exempt from taxation on its artivities because all its income is applied for charitable
purposes.
12 Fixed asset investments
Unlisted
inve5tmentS
Cost or valuation
At l January 2023
Valuation changes
182,881
18,263
At 31 December 2023
201,144
Carrying amount
At 31 December 2023
201,144
At 31 December 2022
182,881
-20-

INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
13 Debtors
2023
2022
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
1,913
2,392
2,904
4,305
2,904
14 Creditors: amounts falling due within one year
As restated
2022
2023
Other creditors and accruals
25,119
20,508
21

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INCLUSIVE LEISURE, EDUCATION ACTIVITIES PROJEcr
NOTES TO THE FINANCIAL sfATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Analysis of net assets between funds
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
Fund balances at 31 December 2023 are represented by:
Investments
Current assets/lliabilitiesl
201,144
30.966
201,144
53,342
22.376
232,110
22,376
254,486
As reststed
Unrestricted
funds
As restated
Totsl
Restricted
funds
2022
2022
2022
Fund balances at 31 December 2022 are represented by:
Investments
Current assets/lliabilitiesl
182,881
23,711
182,881
35,305
11,594
206,592
11,594
218,186
17 Related party transactions
During the year CEO Peter Bazeley's spouse received £13.12712022.' £11,256) and his daughter
received £4,87012022- £2,720) in remuneration for their work as support friends.
During the year Trustee Richard Howdle's daughter received £6.72112022: £2,179 } in remuneration
for their work as a support friend.
During the year Trustee Joseph Taylor's spouse received £7.067 (2022: 13.4891 in remuneration for
their work as a support friend.
18 Prior period adjustment
The charity pays salaries and associated costs a month in arears Therefore a creditor has been included
for this in the accounts this year and adjustments made to the 2022 figures. Other creditors has been
increased by £15,929. wages and salaries has been increased by £5.577 and reserves brought forward
has been decreased by £10,352,
-24-