THE LEADERSHIP CENTRE FOR LOCAL GOVERNMENT
(A company limited by guarantee)
REPORT OF THE TRUSTEES and FINANCIAL STATEMENTS
for the year ended 31 March 2021
Company Registration Number 05467557 Charity Number 1123234
The Leadership Centre for Local Government Year ended 31st March 2021
Contents
REPORT AND FINANCIAL STATEMENTS 2021
| CONTENTS | Page |
|---|---|
| LEGAL AND ADMINISTRATIVE DETAILS | 3 |
| REPORT OF THE TRUSTEES | 4 |
| STATEMENT OF TRUSTEES’ RESPONSIBILITIES | 15 |
| INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE | |
| LEADERSHIP CENTRE FOR LOCAL GOVERNMENT | 17 |
| STATEMENT OF FINANCIAL ACTIVITIES | 20 |
| BALANCE SHEET | 21 |
| STATEMENT OF CASH FLOWS | 22 |
| NOTES TO THE FINANCIAL STATEMENTS | 23 |
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LEGAL AND ADMINISTRATIVE DETAILS
Registered Name The Leadership Centre for Local Government Charity number: 1123234 Company number: 05467557 Registered office: 18 Smith Square, London SW1P 3HZ Statutory Auditors: PKF Littlejohn LLP, 15 Westferry Circus, Canary Wharf, London E14 4HD Bankers: Barclays, UK Banking, 1 Churchill Place, London, E14 5HP Solicitors: Bates Wells London LLP 2-6 Cannon Street, London, EC4M 6YH
Directors and Trustees
The Directors of the charitable company (the charity) are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees.
The Trustees serving during the year and up to the date of approval of the financial statements were:
| Attendance – possible | ||
|---|---|---|
| 4 Board Meetings | ||
| H Bailey | 4 | |
| K Ryley | 4 | |
| Lord P R C Smith (Chair) deceased | 4 | |
| J Sobieraj | 4 | |
| David Lloyd | 4 | |
| Cllr Keith House | 3 | |
| Tamara Finklestein | 2 | |
| Lord Gary Porter | 4 | |
| Chief Executive | Joe Simpson | |
| Secretary and Chief Operating Officer | John Jarvis |
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The Leadership Centre for Local Government Report of the Trustees Year ended 31st March 2021
REPORT OF THE TRUSTEES
The Trustees present their report and audited financial statements of The Leadership Centre for Local Government (“the Leadership Centre”) for the year from 1 April 2020 to 31 March 2021. The Trustees have adopted the provisions of the Statement of Recommended Practice “Accounting and Reporting by Charities” (“FRS 102 SORP”) in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and relevant Accounting Standards. The Trustees have considered the likely impact of Covid-19 on the operational activities of the Centre and are of the view that there is a material impact. However, the Trustees consider that the current level of the Centre’s unrestricted funds and with the continuing likelihood of securing funding for periods beyond April 2021, the Centre has sufficient resources to continue as a going concern.
Structure, Governance and Management
Governing document
The Leadership Centre was established to help local government in England improve its political and managerial leadership. Its principal source of funding at the time was the Department of Communities and Local Government (CLG) - as part of the Capacity Building Fund. The Centre was originally set up as a limited company and became a registered charity on 1st April 2008.
The Leadership Centre for Local Government is a company limited by guarantee governed by its Memorandum and Articles of Association dated of 13 June 2005, amended on 3 September 2007, 5 March 2008, 20 May 2009 and 12 February 2014 to improve its governance arrangements.
Appointment of Trustees
As set out in the Articles and Memorandum of Association, new Trustees are nominated and appointed by the existing Trustees. There is no formally constituted nomination committee and nomination matters are reported and taken at ordinary meetings. The Board of Trustees will invite suitable candidates as well as advertise to find suitable Trustees that can bring in a full range of expertise to the Board.
Trustee induction and training
New Trustees have a one to one meeting with the Chair and receive a full information pack comprising the Memorandum and Articles of Association, the Charity Commission guidelines for Trustees, agendas, papers and minutes of the last year’s board meetings, a blank register of interests form and the list of dates for future meetings.
Organisation
The Board of Trustees is responsible for the strategic direction of the Leadership Centre and is concerned with ensuring sound stewardship of the organisation, including overseeing its financial and business performance and agreeing related policies. The Board met four times in the year. The role of the Chair is paid, as set up in the Memorandum and Articles of Association and approved by the Charities Commission. There is no formally constituted audit committee and audit matters are reported and taken at ordinary meetings of the Board.
The Chair works closely with the Leadership Centre’s Chief Executive and the Company Secretary and they have delegated authority from the Trustees to manage all the day to day running of the charity and delivery of its objectives in accordance with the agreed business plan and budget, including operational management of the Centre, finance and employment matters.
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Peter Smith, our longstanding chair sadly died over the summer. Peter had a long and distinguished career in local government and has not only left a lasting legacy in the modern history of Wigan Borough, but also across The North West region and in public service nationally. As chair of the Leadership Centre Peter was thoughtful and sought contributions from all. Peter’s commitment and passion will live long with the Leadership Centre board and staff.
Related parties
Trustees and senior officers verbally declare any potential conflict of interest at the beginning of each Board meeting. In addition, a register of interests is completed by Trustees and senior officers every year. Details of any transactions with related parties are fully disclosed in the Annual Report and Accounts in compliance with the charities regulatory framework.
Public benefit statement
The Leadership Centre confirms that the Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
How our activities deliver public benefit
The main objectives of the charity, as set out in the Memorandum and Articles, are described below. All our activities focus on these objectives and are undertaken to further our charitable purposes for the public benefit:
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The advancement of education for the public benefit, in particular (without prejudice to the generality) by promoting, improving and developing leadership amongst public servants and, in particular, local authority employees and councillors.
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To promote for the public benefit the efficient public administration of government and public services by the provision of education and training in the organisation and practice of the administration of government and the development of leadership skills for public servants, in particular, local authority employees and councillors.
BUSINESS AND FINANCIAL REVIEW
‘Great Leaders, Great Places’
Our mission is to nurture leadership through new ways of thinking, behaving and being, to make lasting positive change for the benefit of citizens and society.
We develop public service leaders so that they can create shifts in cultures to produce a different set of results: transforming their organisations to meet the needs and ambitions of citizens where traditional approaches have not worked. We have always emphasised the importance of ‘place’; operating across sectors, geographic, organisational and professional boundaries rather than within traditional service silos.
Over the past year we have worked with many different people, places and politicians, developing leadership capabilities and exploring new approaches to the big challenges facing our communities. From reducing physical inactivity to responding to Coronavirus, from domestic violence to confronting health inequalities, we’ve supported senior public service leaders to tackle the challenges we face, together.
The following report details our achievement in 2020-21 and highlights our plans for 2021-22.
The global Covid-19 pandemic has clearly impacted all governments, businesses and communities, and we are not immune to this. The effects of the pandemic will be a thread running throughout this report and our plans for 2021-22 are necessarily emerging.
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Background:
Strategy
The Leadership Centre aims to identify new opportunities to a) support leaders adapting to new challenges during and after the pandemic and b) ensure it continues to be financially sustainable.
Throughout 2020 & into 2021 the Leadership Centre team reviewed and developed a strategy which responds to the impact of Covid-19 across public services and society. The strategy emerged from a series of conversations with alumni, clients, trustees, enablers and staff.
Three core challenges or enquiries surfaced as our focus:
Shaping the future whilst dealing with now: The challenge of dealing with the crisis now whilst simultaneously navigating and innovating in a way that supports the creation of a better future. Therefore, our challenge is - how might we support leaders to build the personal and systemic resilience to respond to complex situations like covid-19 and create a viable strategy when everything keeps changing?
The future of local place leadership: There are challenges and worries around the future of high streets, the environment, community physical and mental health, local economies, senior leaders retiring, to name a few. Therefore, how might we develop the future of place leadership - reinvigorating places, developing new leaders and facilitating new ways of participating, enabling community mobilisation, stretching the net of who’s involved, working with statutory and non-statutory, voluntary & community orgs, entrepreneurs, citizens?
Working between and across spatial levels: the challenges of indecision, power and lack of action in the middles spaces where hierarchy and networks meet and legitimacy to act, policy and procedures are fuzzy. Therefore, how might we develop more collaborative, purposeful leadership between and across spatial levels - national / regional / local / hyperlocal, that harnesses the unique role each actor can play?
Operating philosophy:
The strategy shapes Leadership Centre activity across three timeframes:
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Immediate: of what is done now, what should stop or be amplified.
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Immediate to medium term: of what is done now, what needs to be reframed or iterated so that it resonates for the current context.
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Medium to long term: identify signals, testing and experimenting into the future.
The charity is dependent on attracting specific income (be it grants, contracts or financial support from the private sector) to cover its activities. The charity is not in receipt of general grant, nor has it the ability to undertake general charitable fundraising. We therefore continue to keep core staffing to the minimum, whilst engaging with specialists to help in the delivery of specific programmes.
The Leadership Centre has a well-developed network of specialists, who provide the bulk of the contracted people resource to design and deliver leadership development interventions, whilst also having the central capacity to support those programmes. This model gives us both quality control (through the contracting arrangements we expect our facilitators/enablers to partake in shared learning experiences) and the ability to expand/contract our commitments according to the resource available.
2020–21 Achievements
Throughout the last financial year the Leadership Centre created and delivered a variety of projects and programmes aligned with its core priorities and ambitious outcomes.
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In response to the Covid-19 crisis, and as part of our charitable endeavours, the Leadership Centre:
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Pivoted delivery to online platforms, adapting to the challenges presented by Covid19. The learning and impact of Covid-19 on leadership practice and online leadership development will be shared with the sector.
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Created support spaces for senior public service leaders to recharge and reflect.
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Initiated a series of learning spaces, to identify the crucial learning from Covid-19 and begin to navigate the challenges of recovery.
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Convened coalitions of the willing around emerging leadership challenges of importance to foster radical ideas & activity. Through a series of events across the year the Leadership Centre has convened groups around issues such as resilience, Covid-19, inequalities, community development, and the nature of leadership in a complex world.
Developing Agile Responsive Leadership
If nothing else, Covid-19 has taught us the need to be responsive and agile. It is crucial to expand the number of, and capabilities of, leaders able to diagnose and intervene in complex, constantly shifting situations. Our work with local and national organisations, government departments, arms-length bodies and charities, to support leaders to develop their systemic thinking, tools and behaviours, has given them the platform to operate in way that empowers change and leadership, responding to the unique context at a local level.
The impact of our support has been magnified through the Covid-19 crisis. Local teams are reporting being able to respond to the crisis in a more agile and collaborative way due to the relationship and learning infrastructure created through our work together.
The next section details activity within the Centre’s core programmes as well as numerous bespoke commissioned projects. The summary highlights how the Leadership Centre has created and shared learning, increased our national influence, and assisted in securing better outcomes for citizens, through leadership development & whole system change interventions.
Key leadership development activities in 2020-21
Cohort Based Programmes:
Future Vision
Future Vision is the Leadership Centre’s flagship national leadership development programme for senior figures from across public services who are operating in an increasingly interdependent world. We have evolved the programme to include a partnership with the Birmingham Leadership Institute at the University of Birmingham.
Future Vision has been developed using our experience and success of delivering political and managerial leadership development programmes for local government combined with input from our private sector partners. The year-long programme, totally re-designed for an online setting, has a clear and uncompromising objective of enabling system change through leadership development.
Future Vision is designed for senior figures from across the UK public services, such as:
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chief executives of local authorities, health bodies, or chief constables or fire officers.
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• senior figures in national and devolved government.
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elected politicians; council leaders and police and crime commissioners.
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senior figures in the private, voluntary and third sectors.
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The participants of past cohorts rate the experience extremely highly, so much so that in fact that they have been keen to extend their work beyond the core programme, emphasising the creation of the positive, lasting relationships.
Short interviews with participants from the Future Vision programme can be found on the Leadership Centre website. https://www.leadershipcentre.org.uk/ourwork/future-vision/
London Leadership Programme
Commissioned by London Councils, the Leadership Centre is designing and delivering the ‘London Leadership Programme’ for senior officers from across the 32 London boroughs. Core to the programme is the recognition that the world has changed, and London needs leaders who can navigate this and transform public service organisations.
Face-to-face and online modules will be complemented by real work on specific leadership challenges, each sponsored by a London Local Authority Chief Executive.
Master Practitioner Programme
New for 2021. The initiative is a very practical leadership programme with the aim of helping the most experienced leaders in the public, private and third sector to make progress on a big and intractable challenge facing their organisation, place or system. The benefits include: benefits include:
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tangible, positive progress on a longstanding or apparently intractable challenge
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learning for the organisation/system which can be applied to other, similar issues
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development and learning for participants in their current and future roles.
Networks:
Leadership Centre Alumni
The Leadership Centre Alumni includes over 300 of the most senior leaders across the public, voluntary and private sectors. This is an exceptional network which can be a powerful stimulus and catalyst for change in the public sector and in civic society in the round.
The Leadership Centres’ ambition for the Alumni network is to create a space where they can:
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Learn together: creating spaces for alumni to continue their leadership development.
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Think together : developing innovative public policy based on the latest research, analysis and lived experience
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Doing together: tackling current and upcoming challenges both in open discussion and also in more confidential settings with Alumni peers.
During 2020-21 considerable effort has been deployed to develop the Alumni activity. This has included:
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Increasing the network’s strategic importance. The Alumni team has been bolstered with the addition of two volunteer directors, and increasing its connection points into the Leadership Centre.
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Curation and convening of the Alumni Council. A group of 19 Alumni, from health, local government, central government, large charities, the fire service, police and
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academia, to help to shape the Alumni work.
- A series of very well received lockdown leadership zoom sessions for Alumni on a range of themes.
All networks event: Leadership and Resilience
Periodically we offer the opportunity of coming together to all those we work with to explore issues and share experiences. One such event was the ‘Leadership & Resilience’ session. The discussion was broadly structured around three dimensions:
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Community resilience
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Personal resilience
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Organisational resilience
Prompted by contributions from three participants, two periods of group discussion provided a forum for what proved to be constructive and illuminating exchanges. Below is a visual capture of the conversations.
The Centre committed to taking forward the outcomes from the session and to building a programme of activities and events around these. They feature heavily in the Centres strategy.
Place-based leadership and change
The Leadership Centre supports leaders in places to delve deeper into multi-faceted, complex issues facing their communities. We foster ways to listen differently, build new relationships with residents and develop their leadership & innovation capability in order to operate in complexity and co-create better outcomes with communities.
The Leadership Centre’s locality work often involves:
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Identifying the work we want to do together, and committing to each other and that journey.
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Gathering what we need for the journey – the leadership knowledge, skills and approaches through which we will make progress and sustain ourselves and each other.
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Building communities of action, movements for change – forming and deepening relationships, listening to each other, sharing insights and information, doing real work together.
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To tackle complex issues effectively means asking people to learn, lead and think differently. We support local leaders to listen deeply to residents & communities, learn how to diagnose complex system dynamics collaboratively, build relationships with others to make the space for true learning, experimentation and meaningful action.
During 2020-21 the Leadership Centre has supported teams to develop place-based approaches to; physical inactivity, domestic violence, health inequalities, social isolation and homelessness to name a few. In each case we have provided a platform to develop leadership practice and open new possibilities which infect a whole set of growing relationships. Below are just a few expanded examples:
Violence reduction unit
Through designing community, place-based interventions and by working closely with professionals in both the criminal justice and sports systems, we have supported the VRU to mobilise and commission sport- based activities to ensure that young people who are at risk of being involved in violence are supported.
Health Equality Partnership Programme
The Leadership Centre has deployed all its knowledge and experience to design and deliver the first nationwide support programme for Integrated Care Systems, directly impacting outcomes for communities. Through a series of local and national workshops the Centre has supported Integrated Care Systems around the country to address aspects of health inequalities - these could relate to inequalities in access to healthcare, or poorer health outcomes amongst particular groups.
Let’s Go Southall
Through a uniquely designed programme, the Leadership Centre has been developing members of the community, and supporting public services to connect with, listen to, and work alongside those they serve, surfacing lived experience as insight in order to create the change they want to see. By supporting conditions for a collaborative leadership & learning system, we have helped to shift power, harness & release the energies and expertise of a diverse set of people.
The work of shifting power has resulted in community leads creating park exercise sessions, online Bhangra courses, community workouts, bike repair and ride sessions to mobilise residents. Members of the Southall community have joined the council based core leadership team to support wider systems change at all levels, working together to strategically collaborate, prioritise, frame and resource workstreams.
2022 Commonwealth Games Legacy
We are supporting the West Midlands Common Wealth Games collaborative to develop their stewardship of the Commonwealth Games Legacy. Our support includes:
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Working with the West Midlands CWG Legacy steering group - developing their collaborative and distributive leadership practice.
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Working with localities to convene and facilitate local collaborative approaches approach to support the creation and delivery of their Commonwealth Active Communities.
Domestic Violence
The demand for domestic abuse services is high. It is recognised that the number of incidents is under-reported, services are predominantly under-resourced and fragmented and the situation exacerbated by Covid-19.
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In one locality, together with local statutory and non-statutory leaders and those passionate about making a difference the Leadership Centre co-designed a programme of learning that supported them to develop a deeper understanding of an ideal system from the perspective of people at risk of or living with domestic abuse.
With a multi-organisational and multi-disciplinary team together we:
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Met and listened to different groups of people - professionals, families, victims and perpetrators.
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Identified and practiced ways to work together differently.
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Identified the case for change – what works well; what needs to change; what need’s to be learnt.
As a result of the work, victim support and preventative services are changing. New strands of work to make the issue more visible are underway, and it has galvanised a movement locally to make positive change
Place based Health
In numerous localities the Leadership Centre has provided support for teams of leaders involved with Public Health, Integrated Care Systems and Primary Care Networks.
With Covid-19 as the crisis and latterly the backdrop, the work has been to help multiorganisational collaborations to build deep relationships with each other, and those they serve, to understand better what is going on, the challenges residents face, how life is for them.
This has made action & better outcomes possible.
Quotes from participants and place programmes:
“For anyone that’s thinking about investing in their own personal leadership capability, capacity, vision and effectiveness I would highly recommend this programme.”
Chief Executive of large national Charity
“If we stand still as an organisation, we actually atrophy and go backwards. The world is moving on, so the ability to understand innovation and future facing challenges of public service and the joined-up approach of place-based has enabled me to bring some of that people centred future facing approach into my own organisation”.
A Chief Constable
“I do think the Leadership Centre has already helped our [Covid-19] response. We are now putting System Leadership principles into practice on a scale never imagined. Unless we think and work as a system, we will not be able to support our people, communities and workforce. Sharing staff and resources is rapidly becoming the norm. Will definitely be some positives and learning through this”
Council Strategic Director
Challenges faced in 2020-21
Covid-19
Towards the end of the 2019-20 financial year the coronavirus crisis hit and in mid-March the Leadership Centre had to rapidly adapt its ways of working. All staff transitioned to remote working and redesigned leadership development support where possible, from face-to-face to online.
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Public Service leaders have led through the most testing of times; changes in working patterns and other routines impacting the economy, workspaces and retail in town and city centres; the revealing and magnification by Covid-19 of the deep social, health and economic inequalities that exist across the country; and the deepening financial pressures on public services. The nationwide societal impact is likely to be lengthy and multifaceted in nature. The ongoing impact of Covid-19 heavily shapes the Leadership Centre’s operating environment for 2020-21 onwards. Everything we do is likely to be through the lens of Covid19, from supporting leaders to tackle inequalities to the difficulties of running large organisations in a hybrid way.
Increasing awareness
The Leadership Centre continues to grow its brand awareness through live events, social media, publications and its networks, set against a cacophony of competing demands for people’s time & attention.
Delivery Capacity
From the outset the Leadership Centre adopted a specific approach to staffing. We did not seek to establish a large in-house permanent staff. We believed that such an approach would be both inflexible and costly. Neither did we opt for a pure commissioning model (with its reliance often on large suppliers). Instead we aimed to create a pool of individuals, with whom we would work on a regular basis, but always offering local places choice so places had a stake in the decision. By using the pool, we were also able to get some quality control, but also capture shared learning (otherwise the communal learning would be lost). A key challenge for 2020-21 was to expand the pool of enablers. We have had limited success in this area and a small number of individuals in the network continue to shoulder much of the responsibility.
Pushing the boundaries of place-based working
The Leadership Centre’s interest is in developing leadership & learning, so sustainable progress is made which creates public value. Creating the conditions for experimental coinvestment during times of crisis response is an ongoing challenge.
2021-22 Overall financial performance
Notwithstanding the effects of the pandemic the financial position of the Leadership Centre has been maintained over the last year. We initially budgeted for a near breakeven position, and results were a small deficit of £23k (an improvement from the £156k deficit the previous year). Income for the year increased to £1,425k (from £1,244k the previous year) but did not include any sponsorship or conference income this year. Close attention to costs led to support costs decreasing by £18k and overall staff costs decreasing by £47k resulting in a higher comparative expenditure of only £1,449k (up from £1,400k the previous year). As a result, the reserves figure at the year-end decreased to £155k (down from £178k the previous year).
2021-22 Operational Priorities and Objectives: Volatile, Uncertain, Complex, Ambiguous!
It is impossible for any organisation to plan with any certainty for the future as we live through a global pandemic.
The Leadership Centre’s operating environment and future activities are informed by the complex interaction of many factors including:
- The future of public services being radically uncertain - recession, extended pandemic impact, the HM Treasury Spending Review, climate change alongside challenges specifically felt locally such as, economies, inequality and inequity.
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The needs of leaders and the need for leaders - needs are likely to grow extensively as their resilience, alongside community workers and volunteers is tested. At the same time experienced leaders will leave their posts after their gargantuan efforts.
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Competing ideas and philosophies about what recovery/reset/regeneration looks like, for who and who needs to be involved.
In response the Leadership Centre needs to be connected, innovative, flexible, resilient, and relevant. The Leadership Centre has started a process of identifying its unique contribution in the changing world. As a result, the Leadership Centre will nimbly adapt to provide support to leaders as well as investing in developing future offers.
As the strategy is enacted it will provide the platform for generative connections, collaborations, bespoke leadership development delivery, creation and sharing of learning both supporting leaders and creating positive impact for citizens.
The Leadership Centre’s work is arguably even more important now than ever before.
Priorities in 2021-22
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Support the wellbeing of the Leadership Centre’s assets, our staff, networks, alumni, enablers, trustees and change makers as the innovation and strategy engine of the Leadership Centre.
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In the context of place, recognise and respond to the interconnection between, mental & physical health, economy, climate, housing, transport and education to help create better and fairer outcomes.
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Convene local and national coalitions of the willing around the emerging crucial ‘postCovid’ leadership challenges to foster radical ideas & activity.
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Design cutting edge online leadership development practice - enabling leadership development and place-based change online.
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Help leaders and their organisations to shape the future whilst dealing with now.
Challenges in 2021-22
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Ever greater collaboration - The Leadership Centre has always sought collaborations. With public funding getting ever tighter, and challenges more complex, collaborative and co-produced interventions and knowledge creation has never been more important. The challenge is identifying organisations that live their values in a way that resonates with ours, who are able to collaborate in this complex space.
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Delivery capacity - The delivery of the Leadership Centre’s mission relies on its talented and motivated people. The 2021-22 challenge will be maintaining a balance between maximising impact, maintaining excellence, growing revenue, minimising expenditure and finding top talent to keep us at the cutting edge.
3. Impact of Covid-19 - The crisis has highlighted the need for investment in people. Practical challenges of face-to-face vs online can be overcome. The challenges will likely be bandwidth and financial ones as public sector leaders time and finances are squeezed.
Principal risks and uncertainties
The Leadership Centre has reviewed its arrangements for risk management with clear responsibilities assigned to named senior officers for the management of the principal risks. The Trustees consider these risks are being effectively mitigated.
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Reserves
During 2020-21 the Leadership Centre has continued to utilise its reserves to support its charitable activities and reduce the overall holding.
The Leadership Centre is no longer reliant on direct general subsidy. Instead each initiative needs to secure specific funding. The Leadership Centre has managed to attract some private sector support, as well as significant specific funding from public sources.
The Covid-19 pandemic has impacted on the Leadership Centre’s reserves. Steps have been taken to maintain the viability of the Leadership Centre and reduce the overheads. The Leadership Centre has more actively managed its debtors and adopted a cautious approach to spending.
The reserve policy requires the retention of adequate funds to support about a half year of operating of the Leadership Centre and this should be in the order of £200,000. Taking account of current costs and operational circumstances, the retention to cover at least three months of full staff costs and accommodation, including facilities and IT would be £100,000 (although this base has reduced). The policy is reviewed regularly, is considered adequate at the present time, and will be looked at again, in the light of changing economic, funding circumstances and timing. The Leadership Centre has utilised some government support and will continue to do so whilst available and is needed. At 31[st] March 2021 the balance of available unrestricted reserves was £154,959.
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The Leadership Centre for Local Government Year ended 31st March 2021 Statement of Trustees’ Responsibilities
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees (who are also directors of the Leadership Centre for Local Government for the purposes of company law) are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and regulations.
Under Company law the Trustees are required to prepare financial statements for each financial year. Under that law the Trustees have prepared the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 The Financial Reporting Standard Applicable in the UK and Republic of Ireland (FRS 102).
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 excess of income over expenditure for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue its activities.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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 have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charitable company and to prevent and detect fraud and other irregularities.
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 UK governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Provision of information to Auditors
In so far as the Trustees are aware:
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there is no relevant audit information of which the charitable company's auditor is unaware; and
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the Trustees have taken all reasonable steps to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
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.
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The Leadership Centre for Local Government Year ended 31st March 2021 Statement of Trustees’ Responsibilities
This confirmation is given and should be interpreted in accordance with the provisions of section 414 of the Companies Act 2006.
Auditors
A tendering process is in progress in relation to the appointment of the role of Statutory Auditor. A resolution for the appointment of the auditors of the Company is to be proposed at a forthcoming Board Meeting.
Approved by the Board of Trustees on 29[th] September 2021 and signed on their behalf by
David Lloyd
29[th] September 2021
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The Leadership Centre for Local Government Independent Auditors Report Year ended 31st March 2021
INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE LEADERSHIP CENTRE FOR LOCAL GOVERNMENT
Opinion
We have audited the financial statements of The Leadership Centre for Local Government (the ‘charitable company’) for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:
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give a true and fair view of the state of the charitable company’s affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
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 other information comprises the information included in the Report of the Trustees, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the Report of the Trustees. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.
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The Leadership Centre for Local Government Independent Auditors Report Year ended 31st March 2021
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the trustees’ report which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
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the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the 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 included within the Report of the Trustees.
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:
-
adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees’ remuneration specified by law are not made;
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we have not received all the information and explanations we require for our audit; or
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• the trustees were not entitled to take the small companies’ exemption from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the Statement of Trustees’ Responsibilities, 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 auditor’s 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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- We obtained an understanding of the charitable company and the sector in which it operates to identify laws and regulations that could reasonably be expected to have a direct effect on the financial statements. We obtained our understanding in this regard
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The Leadership Centre for Local Government Independent Auditors Report Year ended 31st March 2021
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through discussions with management, sector research and application of cumulative audit knowledge and experience.
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We determined the principal laws and regulations relevant to the charitable company in this regard to be those arising from the Companies Act 2006, Financial Reporting Standard 102, the Charities SORP and relevant employee legislation.
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We designed our audit procedures to ensure the audit team considered whether there were any indications of non-compliance by the charitable company with those laws and regulations. These procedures included, but were not limited to enquiries of management, review of minutes and review of legal and regulatory correspondence.
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We also identified the risks of material misstatement of the financial statements due to fraud. We considered, in addition to the non-rebuttable presumption of a risk of fraud arising from management override of controls, that there was a potential for management bias in the timing of recognition of income from grants. We addressed this through review of all material grant agreements to ensure correct treatment under the Charities SORP, including consideration of the accounting period in which income should be recognised.
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We also identified potential for management bias in the judgements made around recoverability of debtors. We addressed this through examination of post year end cash received, review of correspondence with debtors and discussion of recoverability with management.
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We also identified potential for management bias in the allocation of support costs against charitable activity categories. We addressed this through reviewing the method used for reasonableness, and re-performing the calculation to ensure it had been performed accurately in line with the stated method.
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As in all of our audits, we addressed the risk of fraud arising from management override of controls by performing audit procedures which included, but were not limited to: the testing of journals; reviewing accounting estimates for evidence of bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
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.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.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.
Nicky Whitehead (Senior Statutory Auditor) For and on behalf of PKF Littlejohn LLP Statutory Auditor
15 Westferry Circus Canary Wharf London E14 4HD
Date: 18 October 2021
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The Leadership Centre for Local Government Statement of Financial Activities Year ended 31st March 2021
STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 March 2021
| Notes Income from: Grants 2 Charitable Activities 2 Investment income 3 Sponsorship and conferences 2 Total income Expenditure on: Charitable activities 7 Other Costs 9 Total Expenditure Net (expenditure) 4 Reconciliation of Funds: Total funds brought forward Total funds carried forward 14 |
Unrestricted funds Total funds 2021 2021 £ £ 24,862 24,862 1,400,100 1,400,100 470 470 - - |
Total funds 2020 £ 35,000 1,187,976 525 20,608 |
|
|---|---|---|---|
| 1,425,432 1,425,432 1,428,069 1,428,069 20,670 20,670 1,448,739 1,448,739 (23,307) (23,307) 178,266 178,266 154,959 154,959 |
1,244,109 1,378,956 21,258 |
||
| 1,400,214 | |||
| (156,105) | |||
| 334,371 | |||
| 178,266 |
There are no recognised gains or losses other than those disclosed above.
All of the above results derive from continuing activities
The notes on pages 23 to 27 form part of these financial statements.
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The Leadership Centre for Local Government Year ended 31st March 2021
Balance Sheet
Company Registration number 05467557
BALANCE SHEET As at 31 March 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Current assets | |||
| Debtors | 10 | 479,860 | 480,684 |
| Short term Investments | 3 | 166,087 | 61,572 |
| Cash at bank and in hand | 10,000 | 10,000 | |
| 655,947 | 552,256 | ||
| Creditors: amounts falling due | |||
| within one year | |||
| Creditors falling due within | |||
| one year | 11 | 500,988 | 373,990 |
| 500,988 | 373,990 | ||
| Net current assets | 154,959 | 178,266 | |
| Total assets less current | |||
| Liabilities | 154,959 | 178,266 | |
| Funds | |||
| Restricted Funds | 14 | - | - |
| Unrestricted Funds | 14 | 154,959 | 178,266 |
| 154,959 | 178,266 |
These financial statements were approved by the Trustees on 29[th] September 2021 and are signed and authorised for issue on their behalf by:
David Lloyd Trustee
The notes on pages 23 to 27 form part of these financial statements.
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The Leadership Centre for Local Government Statement of Cash Flows Year ended 31st March 2021
Company Registration number 05467557
STATEMENT OF CASH FLOWS As at 31 March 2021
| Note Cash flow from operating activities 12 Net cash flow (used in)/provided by operating activities Cash and cash equivalents at 1 April Cash and cash equivalents at 31 March Cash and cash equivalents consists of: Cash at bank and in hand Short term deposits Cash and cash equivalents at 31 March |
2021 £ 104,515 104,515 71,572 176,087 10,000 166,087 176,087 |
2020 £ (9,810) |
|---|---|---|
| (9,810) | ||
| 81,382 | ||
| 71,572 | ||
| 10,000 61,572 71,572 |
The notes on pages 23 to 27 form part of these financial statements.
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The Leadership Centre for Local Government Notes to the Financial Statements Year ended 31st March 2021
NOTES TO THE FINANCIAL STATEMENTS
1. ACCOUNTING POLICIES
BASIS OF ACCOUNTING
The Leadership Centre is a public benefit entity as defined by FRS 102. The financial statements 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 Practice as it applies from 1 January 2019.
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.
GOING CONCERN
The Trustees (who are also the directors of The Leadership Centre for Local Government (‘the Centre’) for purposes of company law) have prepared the accounts on a going concern basis. As described in the Report of the Trustees, during 2020/21 the Centre worked closely with the LGA and various public/privately funded specified bodies. The Trustees have considered the likely impact of Covid-19 on the operational activities of the Centre and are of the view that there is a material impact. However, the Trustees consider that given the current level of the Centre’s unrestricted funds and, given the likelihood of secured and securing funding for periods beyond April 2021, the Centre has sufficient resources to continue as a going concern.
FUNDS
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.
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. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
INCOME POLICY
All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, after any performance conditions have been met, when the amount can be measured reliably and when it is probable that the income will be received.
Income from donations is recognised on receipt, unless there are conditions attached to the donation that require a level of performance before entitlement can be obtained. In this case income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Centre and it is probable that they will be fulfilled.
Government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Investment income comprising only bank interest on short term deposits is recognised on a receivable basis.
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The Leadership Centre for Local Government Notes to the Financial Statements Year ended 31st March 2021
RESOURCES EXPENDED
Expenditure is recognised on an accruals basis. This occurs when a legal or constructive obligation commits the Centre to the expenditure.
Irrecoverable VAT is charged against the category of resources expended from which it is incurred.
Any costs of generating funds comprise the costs associated with attracting voluntary income.
Charitable expenditure comprises those costs incurred by the Centre in the delivery of its activities and services for its beneficiaries. It includes both the costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grants payable to third parties are included in expenditure on charitable activities. Where unconditional grants are made, these amounts are recognised when a constructive obligation is created, typically when the recipient is notified that a grant will be made to them. Where grants are conditional on performance, then the grant is only recognised once any unfulfilled conditions are outside of the control of the charity.
All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly: others are apportioned on an appropriate basis.
ALLOCATION OF SUPPORT COSTS
Support costs are those that assist the work of the Centre but do not directly represent charitable activities and include office costs, governance costs, and project management costs. They are incurred directly in support of expenditure on the objects of the charity. Where support costs cannot be directly attributed to particular headings they have been allocated to those activities on a consistent pro rata to the level of direct costs incurred.
The analysis of these costs is included in notes 7 and 8.
TAX
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010. It therefore meets the definition of a charitable company for UK corporation tax purposes.
2. INCOME
| 2. INCOME | ||
|---|---|---|
| Income from donations and grants Voluntary Income and Grants Sponsorship and Conferences Income from charitable activities Services recharged |
2021 £ 24,862 - 1,400,100 **1,424,962 ** |
2020 £ 35,000 20,608 1,187,976 |
| **1,243,584 ** |
Voluntary income and grants mainly relate to funding from other public sector bodies. It is allocated to the main activities of the charity. Services recharged include events and conferences, publications and consultancy. £nil (2020 £nil) of the above income was attributable to restricted funds and £1,424,962 (2020 £1,243,584) to unrestricted funds.
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The Leadership Centre for Local Government Notes to the Financial Statements Year ended 31st March 2021
3. INVESTMENT INCOME
All of the investment income arises from interest bearing deposits. The Centre participates in arrangements in which surplus cash balances are deposited with borrowers on the LGA’s approved list. The Centre’s investments are pooled with those of other entities that have adopted the LGA Group Investment Strategy. Investments are typically for periods of up to six months and as such the loan amount is a reasonable assessment of fair value. The LGA Group Investment Strategy strictly applies credit limits for all of the financial institutions to ensure that deposits are spread across a number of its approved counterparties. No credit limits were exceeded during the year and the Centre does not expect any losses on short term investments. The difference between carrying value and fair value is immaterial.
4. AUDITORS REMUNERATION
The auditor’s remuneration amounts to an audit fee of
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Audit fees | 3,500 | 3,500 |
No non-audit fees were paid in the year to the auditor (2020 nil).
5. EMOLUMENTS
During 2020-21 total remuneration of £17,160 (2019/20; £16,689) was paid to the Chair for work done in this capacity in accordance with a written agreement approved by the Trustees under clause 5.9 of the Memorandum of Association. Reimbursement of expenses to one (2019/20; two) Trustees for travel costs totalled £10.00 (2019/20; £990.84).
6. EMPLOYEES
| Staff, agency and secondments Staff Agency staff fees Total staffing costs |
2021 £ 327,063 36,184 363,247 |
2020 £ 320,561 89,392 |
|---|---|---|
| 409,953 |
The aggregate employee benefits of key management personnel were £258,264 (2019: £248,352). The average number of senior staff employed directly during the year was 3 with employee benefits, excluding employer pension costs, in the ranges of £40k to £100k (2020 3 persons in the range £40,000 - £90,000).
| Range £k | 2021 | 2020 |
|---|---|---|
| 90-100 80-90 70-80 60-70 50-60 |
1 1 - - - |
- 2 - - - 1 |
| 40-50 | 1 |
The average number of persons employed (including agency staff) was 4.2 (2020 5.3 persons).
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The Leadership Centre for Local Government Notes to the Financial Statements Year ended 31st March 2021
7. EXPENDITURE ON CHARITABLE ACTIVITIES
| Delivery Areas Future Vision Centre Projects Accident and Emergency Specific Location Support for Leaders Lets Go Southall Nursing Talent Sport England Public Health Leadership Total |
2021 2021 2021 2020 Activities Support Total Total undertaken Costs Costs Costs Directly £ £ £ £ 85,363 8,942 94,305 249,660 268,179 28,094 296,273 395,599 100,910 10,571 111,481 181,331 12,462 1,305 13,767 43,401 640,515 67,100 707,615 101,562 10,987 1,151 12,138 20,623 121,027 12,678 133,705 102,988 53,211 5,574 58,785 283,792 |
|---|---|
| 1,292,654 135,415 1,428,069 1,378,956 |
£0 (2020 £0) of the above costs were attributable to restricted funds and £1,428,069 (2020 £1,378,956) to unrestricted funds.
8. BREAKDOWN OF SUPPORT COSTS
| Finance support Direction General Office Costs IT Staff Costs |
2021 £ 10,300 34,405 31,810 29,504 29,396 135,415 |
2020 £ 10,300 35,962 51,221 25,972 29,892 |
|---|---|---|
| 153,347 |
Support costs are based on staff time spent on different activities.
9. EXPENDITURE ON OTHER COSTS
| 9. EXPENDITURE ON OTHER COSTS | |||
|---|---|---|---|
| Trustees Emoluments (see note 5) Meeting costs Trustee's expenses Statutory Audit fees 10. DEBTORS Trade debtors Other Debtors VAT Accrued Income |
2021 £ 17,160 - 10 3,500 20,670 2021 £ 353,883 1,968 39,574 84,435 479,860 |
2020 £ 16,689 78 991 3,500 |
|
| 21,258 | |||
| 2020 £ 379,438 9,762 72,224 19,260 |
|||
| 480,684 |
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The Leadership Centre for Local Government Notes to the Financial Statements Year ended 31st March 2021
11. CREDITORS
| Trade creditors Accruals Other taxes and PAYE VAT Earned Leave Liability Provision for Bad and Doubtful Debt |
2021 £ 10,000 242,002 9,999 230,284 8,703 - 500,988 |
2020 £ 59,449 141,171 9,593 141,905 3,872 18,000 |
|---|---|---|
| 373,990 |
12. RECONCILIATION OF NET INCOME / (EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net expenditure for year Decrease / (Increase) in debtors Increase / (Decrease) in creditors Net cash flow from operating activities |
2021 £ (23,307) 824 126,998 104,515 |
2020 £ (156,105) (55,489) 201,784 |
|---|---|---|
| (9,810) |
13. MEMBERS’ LIABILITY
The company is a registered charity and is limited by guarantee with no share capital. The liability of each member in the event of winding up is limited to £1.
14. FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS at 31st March 2021
The balance of Net assets and liabilities fall under unrestricted funds.
| UNRESTRICTED Unrestricted Funds Total |
As | Current Assets Current Liabilities Funds Total £ £ £ 655,947 500,988 154,959 655,947 500,988 154,959 at 1 April 2020 £ Income £ Expenditure £ As at 31 March 2021 £ |
|---|---|---|
| 178,266 1,425,432 1,448,739 154,959 |
||
| 178,266 1,425,432 1,448,739 154,959 |
15. POST BALANCE SHEET EVENTS
The directors are not aware of any post balance sheet events.
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