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2025-03-31-accounts

Trustees Report and Financial Statement

Year ended 31 March 2025

Registered Charity number 1153425

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CONTENTS PAGE
Introduction 3
2024-25 Key Impacts

Kingston, Hounslow, Richmond and Merton

Key challenges

Beneficiaries’ surveys
4
Chair’s Statement 7
Trustees’ Report 2024-25

Public benefit

LEAH’s services

3 case studies
9
Strategic Goals and progress to date 11
2024-25 Organisational and Service Achievements

Kingston, Hounslow, and Richmond

Merton

Online group learning

Socialisation and inclusion

Volunteers

Other achievements and developments
12
Reference and Administrative Details

Trustees

Independent Examiner

Bankers

Structure, governance and management

Organisational structure

Induction of new Trustees

Risk management

Fundraising

Reservespolicy
15
Independent Examiners’ Report to the Trustees of LEAH 19
Statement of financial activities
Balance Sheet
Notes to the financial statements
20
21
22
Detailed Statement of financial activities 30

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Introduction

The year covered by this annual report has seen substantial change for LEAH:

These changes build upon the changes at LEAH over many years. LEAH was established in 1982 and registered as a Charitable Incorporated Organisation (CIO) in August 2013. Our longstanding vision is to create ‘Inclusion through Language’ and our services are specifically designed to unlock the potential of asylum seekers, refugees, and migrants to create positive and rewarding lives for themselves in the UK. This was reflected in our previous Objectives and continues to be so in our amended Objectives which now also emphasise our work to help integrate beneficiaries and to help them become part of their communities and become more resilient:

“To advance the education and integration of asylum seekers, refugees and migrants who do not speak English as a first language, improving their access to support services and future education, employment and volunteering opportunities; and to further such other charitable purposes according to the law of England and Wales as the Trustees see fit”

At the time of writing, we are developing a new Theory of Change and a new Strategic Plan 2026-29.

LEAH delivers free English lessons to those who are unable to attend adult education classes. We are flexible in what we provide: 1:1s and classes, on-line and face to face to suit the diverse backgrounds and unique challenges facing our beneficiaries. They may be living in a women's refuge, experiencing precarious housing, or caring for small children, meaning they are often becoming isolated through language barriers. The focus of our lessons is to empower learners to communicate independently and contribute to their local community in areas of:

The above helps our beneficiaries integrate into and contribute to the communities they live in.

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Until the acquisition of the ESOL teaching, we primarily worked across the London Boroughs of Kingston, Richmond, and Hounslow, but we now also provide services in Merton. Often our support goes further afield as we have made a commitment to continue supporting those who have been moved out of their temporary accommodation often to parts of the country where they have no existing networks.

As mentioned, many of our beneficiaries have many complex needs, having been dislocated from their homes. Our beneficiaries include those who have experienced trafficking, modern slavery, or domestic violence.

There are no other organisations across Kingston, Hounslow, Richmond, or Merton who provide our specialist volunteer-led support for learners who would otherwise be unable to access education. We work in partnership with service providers who are unable to help and so refer to us for support. These include Council Refugee resettlement and domestic violence teams, NHS Trusts and mental health services, and other charities, including the Medaille Trust, Hestia, the St John of God Hospitaller Services, Refugee Action Kingston, and the Migrant Advocacy Service.

In the year, a team of over 143 trained volunteers delivered free language, digital awareness, wellbeing, local service signposting, and progression support. This enables people with very low levels of English to improve their lives socially, emotionally, and/or financially. By connecting refugees and asylum-seekers with volunteers from diverse backgrounds, we enable the building of supportive and compassionate relationships, which are crucial in helping people secure their rights to social justice, develop their capabilities and reach their potential.

We provide our volunteers with a 4 week initial training, regular refreshers, and a resource bank they can access for their 1:1 and class-based sessions. They also have opportunities to meet and share their experience of tutoring and obtain support in regular café-style sessions.

2024-25 key impacts:

Across Kingston, Richmond and Hounslow:

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Across Merton:

Key challenges

Despite the challenges, we continue to provide a service that is highly valued by our beneficiaries and the referral organisations, who recognise LEAH as the only source of support for those with the lowest levels of English.

We conduct regular beneficiary surveys:

Kingston, Hounslow, and Richmond:

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Merton:

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Chair’s Statement

During the year we changed our Charitable Objectives, to reflect the changes in the support LEAH provides for our beneficiaries. The new Objectives specify our support for ‘asylum seekers, refugees and migrants’ and that we seek to ‘improve their access to support services and future education, employment, and volunteering opportunities’. The change indicates that today, beneficiaries require additional support to enhance their resilience and inclusion in society. These changes were accepted by the Charity Commission.

As mentioned above, LEAH undertakes an annual survey with our beneficiaries so that we can ensure that we support them well. This year they reported that the top three benefits from working with LEAH are the ability to go shopping, do more things alone, and be able to engage with their GPs. They also mentioned practical items such as using the internet, filling in forms, and talking to a child’s school. These are practical benefits which many beneficiaries gain from working with LEAH.

At the time of writing, the Board is developing the strategic plan for 2026 – 2029. Our revised Theory of Change will reflect our intent to enable beneficiaries, many of whom have suffered trauma, feel isolated and have other challenges, to feel empowered to live ordinary lives and contribute to society.

This year LEAH supported 371 beneficiaries: 175 in 1:1 tutoring sessions and 242 in classes across Kingston, Hounslow, and Richmond. Our ability to provide face-to-face and online, individual, and class sessions means that we support many beneficiaries in diverse situations. Our cadre of volunteers does a fantastic job. In addition to the initial training course, they have also benefited from refreshers, well-being sessions, additional ideas on resources, and best practice sessions. We continue to benefit from long tenured volunteers and during the year we had greater success at recruiting new volunteers, which has also raised our male and ethnic minority volunteer profile.

In 2024 we were approached by a similar nearby charity, Learn English Together in Merton – LETiM (registered charity number 1202110). The LETiM Board recognised the challenges facing small charities and decided to approach LEAH to take over their services as they felt that LEAH held a similar ethos, values, and vision and together the two charities would be stronger. The process was very amicable and concluded on 1 November 2024. At the time of writing, the LETIM Board of Trustees is winding up their charity.

LETiM was a very well-run charity, and came to LEAH with well-funded services, so that LEAH now provides 16 Merton-based weekly classes and 5 1:1 sessions. We provide 2 volunteer-led conversation classes and 2 volunteer-led English classes run in local schools as well. We have supported 258 beneficiaries in Merton (in addition to the numbers for ‘original LEAH’ mentioned in the previous paragraph). Two members of staff joined us from LETiM, I am delighted to say that they have integrated well, and we have seen the benefit of mutual learning across the team. At the time of writing, an existing volunteer has been appointed to a staff role.

Last year I wrote that LEAH and charities generally were operating in a tougher environment. That has not changed. The demands on funders and grant-making bodies have increased significantly. Where LEAH meets all the requirements of a grant-making body, we are considered but, given the competitive environment, that has been no guarantee of success. This has caused LEAH to focus even more tightly on our beneficiaries’ needs, the impact that LEAH can have and review our internal costs. Hence, the work that is currently underway on the strategic plan and Theory of Change.

The previous Director, Abby Price, left in December 2024. We are very grateful to Abby for her leadership of the charity for the preceding two years. Our new CEO, Sohail Faruqi, joined in February.

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He brings considerable cross-sector experience including local government, charities and education; and the benefit of looking at our operations with fresh eyes. One of his early successes was that LEAH was appointed by The Mayor of Kingston, Cllr Noel Hadjimichael, as one of the chosen charities to be supported by the Mayor’s Charitable Trust.

I thank my fellow Trustees who give their time freely and with much enthusiasm. We created two new Board sub-committees:

(i) Governance, which has provided a forum for detailed review and freed up time at the Board meetings for more strategic discussions

(ii) Fundraising, which provides detailed oversight of the funding plan. This also frees up time for the Finance Committee to focus on financial records and processes.

The staff have continued to work with tremendous dedication and commitment to do what is best for our beneficiaries. They continue to be innovative and thoughtful.

In closing, I would like to thank Anne Worlledge (Chair of the LETiM Board), who ensured the smoothest handover from LETiM, Sohail Faruqi, our CEO who has brought a fresh perspective to LEAH and has been a good thought-partner, and to our volunteers who are committed, dedicated and put considerable effort into working with their clients. As one beneficiary, a Middle Eastern lady, who is now able to support her children with schooling said: "I can’t thank you enough for all the support that I have received from LEAH and all the staff and for everything I have achieved during the last two years”.

Sharon Landa, Chair of Trustees

Date: 19 November 2025

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Trustees' report 2024 – 2025

The Trustees present below their report and the examined financial statements for the year ending 31st March 2025. The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The annual report complies with The Charities (Annual Return) Regulations 2024 which came into force on 1 January 2025.

Public benefit

In making decisions about the way in which LEAH achieves its charitable objectives, the Trustees have regard to the Charity Commission's guidance on public benefit. LEAH's work is beneficial in that it offers beneficiaries a means to overcome isolation and improve their chances in life through improved English language skills, increased confidence and self-belief, and greater knowledge of and access to local support services. LEAH's work changes people's lives. Through language, LEAH empowers people to become active members of their local communities, contributing to an integrated society where language unlocks people's potential to participate fully in family and community life.

LEAH's work is beneficial to a specific section of the public, refugees, asylum seekers, victims of modern-day slavery and migrants with very limited levels of English. LEAH's work is focused on this group because of their vulnerability and isolation, and their inability to access any other language support. LEAH works to ensure that all those who are eligible for LEAH's services can benefit, for example, through developing strong referral networks with statutory and voluntary partners and offering LEAH's services at no cost to the clients.

LEAH's Trustees work to manage risks of harm to the charity's beneficiaries and the public in general.

LEAH's services

Services include:

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Three case studies

1. Building confidence and feeling empowered

Bibi, a mother of five from Afghanistan, was referred to LEAH by the Hounslow Resettlement Team after arriving in the UK through the Afghan Resettlement Scheme. With limited formal education and no digital skills, she wasn’t comfortable joining a group or online classes. Her youngest child was still at home, so she needed a flexible, face-to-face option.

LEAH matched Bibi with a female volunteer tutor who visited her weekly at home. Over the course of the year, Bibi made remarkable progress. She learned to say and write her name and address, use a calendar, and form simple sentences. Her confidence grew – she began initiating conversations and asking questions in English.

The lessons were practical and empowering. Bibi learned how to talk about appointments, ask for help, and understand key information like dates and emergency numbers. She also shared her culture – teaching her tutor how to make Afghan pancakes.

With support from LEAH and her tutor, Bibi connected with local services, joined a Children’s Centre, and began attending a group English class. Her journey shows how personalised support and learning can open doors to independence, confidence, and community.

2. Building independence and resilience

M, a woman from China, was referred to LEAH in April 2024 while living in a safehouse after surviving domestic violence and exploitation. Though she had lived in the UK for ten years, she had very limited English and relied on interpreters or Google Translate to communicate. Isolated and shy, she had few opportunities to connect with English-speaking communities.

Despite leaving school at 14, M was highly motivated. She worked hard between lessons and quickly began to build her vocabulary and confidence. Lessons focused on everyday topics like health, food, transport, and routines. The structure gave her something positive to focus on while waiting for news about her asylum claim.

“The teacher was very nice and patient with me. Thank you, teacher, thank you.”

By the end of the year, her tutor noted a clear improvement in her speaking confidence. M is now ready to join a small online group class – her first step into learning alongside others and building new connections.

3. Progression

“My name is D. I come from Hong Kong and arrived in London about 3.5 years ago. I have been studying for 3 years at Vestry Hall [LEAH’s Merton base], since 2022. I really enjoy life in the UK, as it is completely different from when I lived in Hong Kong. I will apply for Indefinite Leave to Remain next year, and I hope everything will go smoothly.

After studying English lessons for 3 years, I feel confident speaking with people who work in banks, clinics, and hospitals, even if I sometimes make mistakes. However, when I write messages, I always double-check the grammar and tenses to make sure they are correct before sending. Recently, I took a computer class at Merton Thames College to learn the basics of Word and Excel.”

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Strategic Goals and progress to date

LEAH's 3 Year Strategic Goals (2022 - 2025) were:

Goal 1 - Sustainability

To become a sustainable organisation for the future, LEAH will maximise income generation opportunities, maximise commissioned opportunities, and keep abreast of national initiatives to secure funding for development and growth.

Goal 2 - Collaboration

LEAH will continue to work brilliantly together as a LEAH team, work with other agencies, authorities, organisations and commissioners in the interests of ‘Inclusion through Language’ and work with clients to continue to understand, adapt to and meet their changing needs.

Goal 3 - Digital Transformation

LEAH will utilise technology that meets the needs of the diverse population it helps to increase accessibility, invest in technology infrastructure for clients, volunteers and staff and consult with sector leaders around digital options.

Goal 4 - Development

To enable LEAH to adapt to meet demand, it will scale up and adapt services to meet the needs of people who fall into “gaps” in service provision. To achieve this, LEAH will expand volunteer roles, invest in staff and volunteers' development, and build the LEAH profile.

Goal 5 - Equity, Diversity & Inclusion

LEAH will become a champion for equity, diversity and inclusion, accessible to all, culturally appropriate and led by the needs of their clients, staff and volunteers.

LEAH has continued to work towards meeting its 3-year strategic plan objectives. The plan has now come to the end of the 3-year timespan and highlights include:

  1. Investment in and development of a new fundraising strategy and pipeline to provide a greater depth and breadth of income opportunities.

  2. Introduction of staff and volunteer training and development opportunities to increase knowledge, participation, retention and satisfaction.

  3. Development of holistic support for learners with more focused signposting and recording of progression.

  4. Development and launch of new ‘ESOL in the workplace’ toolkit, designed to help organisations provide their own in-house English language support.

  5. Launch of a new volunteer ‘stories’ recruitment campaign to increase awareness and interest in volunteering for LEAH.

  6. Development and implementation of a new Standard Operating Procedure to deliver consistent and high-quality experience for staff, volunteers and learners.

Our strategy has helped and supported our beneficiaries in several ways that have promoted our charitable objectives, as the following quotations demonstrate:

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“Taking LEAH’s lessons has made my life in England easier and has helped me feel happier.”

“When I started living in the UK, I couldn’t speak English. I was afraid to talk to people. But when started learning English at LEAH, I could have confidence.”

“I arrived this course when I was living in a hotel as an asylum seeker, and all staff were very welcoming and helpful. I went to a trip to the museum and it was really lovely.”

2024-25 organisational and service achievements

Important highlights for the year across our 4 Boroughs:

Kingston, Hounslow and Richmond

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Merton

Online group learning

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and proved to be a popular addition to the remote class timetable. The conversation club enables leaners to improve their English and connect with other students in a relaxed and friendly environment.

Socialisation and inclusion

Volunteers

Other achievements and developments

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Reference and Administrative Details

Registered Charity Number 1153425

Principal address Siddeley House 50 Canbury Park Road Kingston Upon Thames Surrey KT2 6LX

Trustees

Name Date of appointment/resignation
Sharon Landa (Chair) 12 July 2021
Harprit Sekhon (Deputy Chair) 12 July 2021
Ruth Close (Chair of Finance Committee) 14 September 2023
Alan Birch 13 March 2025
Barbara Davies 23 February 2023
Lakshmi Devi Resigned September 2024
Audrey Francon 08 January 2020
Harbinda Hanspal 12 October 2022
Sue Thomas 12 October 2022

Key management personnel

Sohail Faruqi Chief Executive Officer

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Independent Examiner

Rajesh Amin FCA BDA Associates Limited Chartered Accountants Global House 1 Ashley Avenue Epsom KT18 5AD

Bankers

Metro Bank 1 Southampton Row London WC1B 5HA

HSBC UK Bank Plc 1 Centenary Square Birmingham B1 1HQ

Structure, governance, and management

Governing document

The charity was registered with the Charity Commission as a Charitable Incorporated Organisation (CIO) on 15[th] August 2013.

The CIO was established under a constitution which sets out its objects and powers. In the event of the CIO being wound up, the Trustees have no liability to contribute to its assets and no responsibility for settling its debts and liabilities.

Recruitment and appointment of new trustees

New trustees are appointed, for a term of three years, by a resolution passed at a convened meeting of the charity Trustees. Trustees may serve for a total of two terms. LEAH seeks trustees with the skills and experience to complement LEAH's existing Board and support the organisation as it grows and develops. LEAH advertises widely for new Trustees, using national websites, social media, posters in local community settings, and Trustee and staff networks. LEAH appointed a new Trustee during this reporting year.

Organisational structure

LEAH's Trustees work to manage risks of harm to the charity's beneficiaries and the public in general, for example through LEAH's safeguarding and health and safety policies and processes. Trustees:

The Trustees are responsible for the overall management and strategic direction of LEAH. The CEO was appointed by the Trustees to manage the day-to-day operations of the charity. The CEO has delegated

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authority from the Trustees for operational matters including finance, employment and representing the charity. Trustees work to support and supervise the CEO and to set strategy, manage risks and maintain financial oversight.

Induction and training of new Trustees

On appointment, Trustees are given an induction including a policy pack, Constitution, key strategic documents, and opportunities to meet staff and visit LEAH services. Ongoing training is made available.

An annual 1:1 survey of all Trustees has provided the Chair and CEO with feedback. This has led to improved governance and communications. The most recent survey showed a high level of Trustee engagement.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The Risk Register underwent a substantial review in March 2025. The Trustees use an annually reviewed organisational risk framework (based on Charity Commisssion Guidance) to assess the major risks to which the charity is exposed, in those risks related to the operations and finances of the organisation and are satisfied that systems are in place to mitigate the charity's exposure to these risks.

Financial review

The financial results are set out in the Statement of Financial Activities on page 23, Balance Sheet on page 24 and the Notes on pages 25 to 33.

The financial year 2024/25

LEAH has been through a year of some change, and the financial results reflect this. From 1[st] November 2024, LEAH took over the provision of services to clients in Merton from LETiM who provided funding in the shape of a donation of their remaining funds to facilitate this. LEAH has committed to using these funds for the provision of services in Merton and designated any unrestricted funds received. Expenditure on the provision of services in Merton from 1[st] November has been included in our overall expenditure on Charitable Activities.

The final figure for LEAH’s charitable income in 2024/25 was £540,145 (including income from LETiM of £186,294) compared with £294,419 in 2023/24. Our total expenditure was £486,516 in 2024/25, compared with £386,381 in 2023/24. The major increase was due to the provision of services in Merton from 1[st] November and some governance work relating to the transaction.

The final surplus for the year was £53,629 compared with the prior year's deficit of £92,262.

Fundraising

LEAH continues to be principally funded through grant sources, and are grateful to the range of funders who have made LEAH's work possible, including:

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Garfield Weston Foundation, London Borough of Hounslow Domestic Violence Team, London Borough of Hounslow Thriving Communities Mental Health Fund, Isleworth and Hounslow Charity, Network Homes Charitable Fund, Persula Foundation, Postcode Society Trust, Richmond Parish Lands Charity, Royal Borough of Kingston upon Thames Active Commissioning, Swire Charitable Trust, Tesco Stronger Starts, The 29th May 1961 Charitable Trust, The Bromley Trust, The Hampton Fund, The National Lottery Community Fund, The Rayne Foundation, Thomas Wall Trust and Trust for London.

Reserves policy

LEAH’s total reserves at the end of the financial year increased to £357,072 from £303,443 at the end of the previous year. The reserves are split between Unrestricted, Designated and Restricted. See Note 10 on page 25.

LEAH's policy is to hold five months’ running costs in reserves, to enable business continuity in the event of unanticipated changes in the funding environment. Due to the nature of our Restricted funding being largely for our ongoing work, we include the Restricted reserve in this calculation. At the end of the year, our total reserves represented 9 months of budgeted expenditure; however, the reserves split shows that fully unrestricted reserve stands at £83,728 which represents only 2 months, and we have a designated fund largely dedicated to Merton clients only. Given the challenging fundraising landscape being experienced by all small charities, we are focusing on improving this picture in the coming year.

The donation from LETiM of £186,294 was split between Restricted and Unrestricted funds in accordance with the treatment of the funds when they were received by LETiM. The Unrestricted element was designated by the LEAH trustees in order to ring fence it for providing services to our new Merton clients. This meant an increase in our Designated reserve of £120,397. This amount was reduced by some spending against the Freda Lambert Memorial Fund of £1,420 making the net movement on Designated Reserve of £118,977.

Approved by order of the board of trustees and signed on its behalf by:

Ruth Close,

Chair of Finance Committee

Date

19 November 2025

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Independent Examiners Report to the Trustees of Learn English at Home

I report on the accounts for the year ended 31 March 2025 set out below.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's Trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required.

It is my responsibility to:

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Rajesh Amin FCA Date 10[th] December 2025

BDA Associates Limited

Chartered Accountants, Global House, 1 Ashley Avenue Epsom KT18 5AD

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Learn English at Home

Statement of Financial Activities for the year ended 31 March 2025

31.03.25 31.03.24
Notes Unrestricted Restricted Total funds, Total funds,
funds, £ funds, £ £ £
Income and endowments
from
Donations and legacies 1,122 - 1,122 293
Donation from Merton 2 123,029 63,266 186,295
Charitable activities 23,400 327,667 351,067 293,298
Other income 738 - 738
Investment income 3 922 - 922 828
Total income 149,211 390,934 540,145 294,419
Expenditure on charitable 145,638 340,878 486,516 386,681
activities providing 1:1
tuition and community class
support
Net income/(loss) 3,573 50,056 53,629 (92,262)
Transfer between funds (12,079) 12,079 -
Total funds brought forward 219,411 84,032 303,443 395,705
Total funds carried forward 210,905 146,167 357,072 303,443

The statement of financial activities includes all gains and losses in the year. All income and expenditure derive from continuing activities.

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Learn English at Home Balance Sheet As of 31 March 2025

Notes 31.03.25 31.03.25 31.03.24
£ £
Fixed assets
Property, plant and equipment 7 3,364 3,364 -
Total fixed assets 3,364 3,364 -
Current assets
Debtors 8 3,600 3,600 3,600
Cash in bank and in hand 362,342 362,342 306,081
Total current assets 365,942 365,942 309,681
Liabilities
Creditors: falling due within one (12,234) (12,234) (6,238)
year
Net current assets 353,708 353,708 303,443
Total assets less current liabilities Total assets less current liabilities 365,942 365,942 303,443
Net assets 357,072 357,072 303,443
Funds 9
Unrestricted funds 83,728 83,728 211,211
Designated funds 127,177 127,177 8,200
Restricted funds 146,167 146,167 84,032
Total funds 357,072 072 303,443

The financial statements were approved by the Trustees on 19 November 2025 and were signed on its behalf by:

Ruth Close, Chair of Finance Committee

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Learn English at Home Notes to the financial statements

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 1 January 2015)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the Charity continues to adopt the going concern basis in preparing the financial statements.

Financial reporting standard 102 - reduced disclosure exemptions

The charity has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Where income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

Interest on deposit funds held is included when receivable and the amount can be measured reliably which is normally upon notification of the interest paid or payable by the bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities

The income for charitable activities which provides free one-to-one English tuition via online lessons and face-to-face; conversation classes – again via online and face-to-face; and we also support socialisation and integration via activities such as museum visits. These aspects of our work and support are provided through the charities fundraising activities and includes donations received from individual and community supporters, grants from Trusts and Foundations, and through commissioning and partnership contracts.

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Notes to the financial statements (cont.)

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back-office costs, finance, HR, payroll, and governance costs

which support the charity's programmes and activities. These costs have been allocated between restricted and designated funds in expenditure on charitable activities.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

All assets over the value of £1,000 are capitalised and valued at historical cost. Depreciation is charged on Property Plant and Equipment on a straight-line basis over their estimated useful life of 3 years from the month of acquisition.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are set aside by the trustees out of unrestricted general funds for specific future purposes or projects. The aim and use of each designated fund is set out by the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Pension costs and other post-retirement benefits

LEAH staff with qualifying earnings are entered into a salary sacrifice workplace pension scheme with contributions matched by LEAH up to 6 % of salary.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, and conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be reliably measured. In accordance with the Charities SORP (FRS 102) general volunteer time is not recognised. Refer to the Trustees' Annual Report for more information about their contribution.

2. Donation from Merton

1 November 2024 LEAH took over the provision of services to clients in Merton from Learn English Together in Merton (LETiM). It provided 1:1 tuition and classes in Merton borough. Its existing grants will continue to being spent fulfilling the requirements of those funders. Staff members from LETiM transferred to LEAH and continue to work for their clients under the same terms.

The unrestricted funds of LETiM that were donated to LEAH were reclassified as designated funds by LEAH Trustees’ decision.

3. Investment income

All of the investment income arises from money held in interest bearing deposit accounts.

31.03.25 31.03.24
£ £
Deposit account interest 922 828

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Notes to the financial statements (cont.)

4. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

One of the trustees has claimed expenses of £74 in the year 31 March 2025 (£157 in 2024).

5. Staff costs

31.03.25 31.03.24
£ £
Wages and salaries 346,303 290,204
Social security costs 27,072 22,508
Other pension costs 17,102 17,283
Total 390,477 329,995
The average monthlynumber of employees duringtheyear was as follows:
31.03.25 31.03.24
Total number on payroll 26 15
Full-time staff equivalent 9.2 8.4

Total staff numbers include full-time and part-time staff plus all active members of our group of creche workers. The FTE figure therefore gives a more accurate picture of our staffing capacity. The increase in staff numbers is attributable to the transfer of staff from LETiM.

No employees received emoluments more than £60,000 (none in 2024).

6. Comparatives for the statement of financial activities (from the 23/24 financial year).

31.03.24 31.03.23
Notes Unrestricted Restricted Total Total
funds, £ funds, £ funds, £ funds, £
Income and endowments from
Donations and legacies 293 - 293 1,269
Trusts and statutory grants 73,078 220,220 293,298 378,637
Investment income 3 828 - 828 237
Total income 74,199 220,220 294,419 380,143
Expenditure on charitable 75,805 310,876 386,681 372,589
activities providing 1:1 tuition
and community class support
Net income (1,606) (90,656) (92,262) 7,554
Total funds brought forward 221,017 174,688 395,705 388,151
Total funds carried forward 219,411 84,032 303,443 395,705

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Notes to the financial statements (cont.)

7. Fixed assets

Property, Plant
and Equipment Total
£ £
Cost
At the beginning of the year - -
Additions 4,326 4,326
At end of the year 4,326 4,326
Depreciation
At the beginning of the year - -
Depreciation 961 961
At end of the year 961 961
Net book value at beginning of the year - -
Net book value at end of theyear 3,364 3,364

8. Debtors: amounts falling due within one year

31.03.25 31.03.24
£ £
Prepayments and accrued income 3,600 3,600

9. Creditors: amounts falling due within one year

31.03.25 31.03.24
£ £
Trade creditors 11,035 5,038
Accrual and deferred income 1,200 1,200
Total creditors 12,235 6,238

10. Analysis of net assets between funds

Unrestricted Designated Restricted 31.03.25 31.03.24
funds, £ funds, £ funds, £ £ £
Fixed assets - - 3,364 3,364 -
Current assets 83,728 127,177 155,037 365,942 309,681
Current liabilities - - (12,234) (12,234) (6,238)
Net assets 83,728 127,177 146,167 357,072 303,443

Analysis of net assets between funds (previous years)

Unrestricted Designated Restricted 31.03.24 31.03.23
funds, £ funds, £ funds, £ £ £
Current assets 211,211 8,200 90,270 309,681 404,226
Current liabilities - - (6,238) (6,238) (8,521)
211,211 8,200 84,032 303,443 395,705

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Notes to the financial statements (cont.)

11. Movement in funds

Notes At 31.3.24 Net movement At 31.3.25
in funds
£ £ £
Unrestricted funds
General fund 211,211 (127,483) 83,728
Designated funds
Freda Lambert Memorial Fund 8,200 (1,420) 6,780
Merton - designated - 120,397 120,397
Total designated funds 8,200 118,977 127,177
Restricted funds
Isleworth and Hounslow Charity 3,000 (3,000) -
London Borough of Hounslow DV T 5,000 (5,000) -
Network Homes Charitable Fund 7,074 - 7,074
Tesco Stronger Starts 500 (500) -
Awards for all - 13,540 13,540
Hounslow Thriving Communities - 4,490 4,490
The Hampton Fund 11,278 3,143 14,421
Heathrow CT - 5,048 5,048
The National Lottery 42,552 (8,565) 33,987
City Bridge Foundation - - -
Clothworker’s Note 12 - - -
GLA - - -
Richmond Parish Lands Charity 14,628 8,247 22,875
VCSE IAG - 182 182
RBK 23-28 Commissioning - - -
Peter Stebbing - - -
RBK Kingston 2025 - 2,260 2,260
Merton – City Bridge - 560 560
Merton – Civic Pride - 1,660 1,660
Merton – Henry Smith - 28,740 28,740
Merton – Wimbledon Foundation - 11,330 11,330
Total restricted funds 84,032 62,135 146,167
Total funds 303,443 53,629 357,072

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Notes to the financial statements (cont)

Net movement in funds, included in the above are as follows:

Net
Incoming Resources movement
resources expended
Transfer
in funds
Unrestricted funds
General funds 26,182 (141,586)
(12,079)
(127,483)
Designated funds
Freda Lambert Memorial Fund - (1,420) (1,420)
Merton-designated 123,029 (2,631) 120,397
Total designated funds 123,029 (4,052)
-
118,977
Restricted funds
IHC - (3,000) (3,000)
London Borrow of Hounslow - (5,000) (5,000)
NHCF - -
Tesco - (500) (500)
Awards for All 20,000 (6,460) 13,540
HTC 10,600 (6,110) 4,490
Hampton Fund 22,500 (19,357) 3,143
Heathrow CT 7,000 (1,952) 5,048
National Lottery 90,464 (99,028) (8,565)
City Bridge Foundation 46,374 (55,058)
8,684
-
Clothworker's 10,000 (10,000) -
GLA 6,010 (9,405)
3,395
-
RPLC 30,000 (21,753) 8,247
VCSE IAG 12,500 (12,318) 182
RBK 23-28 Commissioning 18,000 (18,000)
Peter Stebbing 5,000 (5,000)
RBK Kingston 2025 2,260 - 2,260
Merton - City Bridge 39,541 (38,981) 560
Merton - Civic Pride 2,220 (560) 1,660
Merton - Henry Smith 51,632 (22,892) 28,740
Merton - Wimbledon Foundation 16,834 (5,503) 11,330
Total restricted funds 390,934 (340,878) 12,079 62,135
Total funds 540,145 (486,516) - 53,629

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Notes to the financial statements (cont)

Movement in funds (previous year comparison)

Movement in funds(previousyear comparison)
At Net movement At
31.3.23 in funds 31.3.24
£ £ £
Unrestricted funds
General fund 212,817 (1,606) 211,211
Designated funds
Freda Lambert Memorial Fund 8,200 - 8,200
Restricted funds
Isleworth and Hounslow Charity - 3,000 3,000
London Borough of Hounslow Domestic - 5,000 5,000
Violence Team
Network Homes Charitable Fund 7,074 - 7,074
Persula Foundation 3,000 (3,000) -
Postcode Society Trust 22,240 (22,240) -
Richmond Parish Lands Charity 24,999 (10,371) 14,628
Swire Charitable Trust 3069 (3,069) -
Tesco Stronger Starts - 500 500
The 29th May 1961 Charitable Trust 3,664 (3,664) -
The Hampton Fund 22,336 (11,058) 11,278
The National Lottery Community Fund 50,317 (7,765) 42,552
The Rayne Foundation 17,117 (17,117) -
Thomas Wall Trust 5,000 (5,000) -
Trust for London 15,872 (15,872) -
Total restricted funds 174,688 (90,656) 84,032
Total funds 395,705 (92,262) 303,443

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Notes to the financial statements (cont)

Net movements of funds (previous year comparison)

Net movements of funds(previousyear comparison)
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 74,357 (75,963) (1,606)
Designated fund
Freda Lambert Memorial Fund - - -
Restricted funds
Isleworth and Hounslow Charity 3,000 - 3,000
London Borough of Hounslow Domestic Violence
Team
10,000 (5,000) 5,000
MINT 10,000 (10,000) -
Persula Foundation - (3,000) (3,000)
Postcode Society Trust - (22,240) (22,240)
Richmond Parish Lands Charity 30,000 (40,371) (10,371)
Royal Borough of Kingston upon Thames Active
Commissioning
18,000 (18,000) -
Swire Charitable Trust 5,000 (8,069) (3,069)
Tesco Stronger Starts 500 - 500
The 29th May 1961 Charitable Trust 4,000 (7,664) (3,664)
The Hampton Fund 22,500 (33,558) (11,058)
The National Lottery Community Fund 100,720 (108,485) (7,765)
The Rayne Foundation - (17,117) (17,117)
Thomas Wall Trust - (5,000) (5,000)
Trust for London 16,500 (32,372) (15,872)
Total restricted funds 220,220 (310,876) (90,656)
Total funds 294,577 (386,839) (92,262)

12. Clothworker’s grant

The value of fixed assets (laptops) totaling £4,326 that were purchased with Clothworker’s grant for a general purpose, was transferred from restricted to unrestricted funds.

13. City Bridge Foundation and GLA

The amounts of £8,684 of CBF grant and £3,395 of GLA grant were transferred from unrestricted funds to finance a deficit on restricted funds accordingly.

14. Related party disclosures

There were no related party transactions for the year ended 31 March 2025 (none in 2024).

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Detailed Statement of Financial Activity for the year ended 31 March 2025

31.03.25 31.03.24
£ £
Income and endowments:
Donations and legacies 1,122 293
Donation from Merton 186,295 -
Investment income
Deposit account interest 922 828
Charitable activities
Grants and contracts 351,067 293,220
Other income 738 78
Total incoming resources 540,145 294,419
Expenditure:
Charitable activities
Project costs 11,964 16,607
Salaries 390,477 297,134
Accountancy 1,560 1,641
Bank charges 431 391
Cleaning 276 411
Fund raising - 180
Depreciation IT equipment 961 539
Digital Champion - 29,376
IT support 4,176 1,792
IT software & consumables 8,116 3,868
Website 3,779 -
Governance 18,934 420
HR-related costs 2,643 2,540
Insurance 1,378 1,373
Marketing & Communications 746 1,422
Misc overheads 38 1,806
Printing, Postage & Stationery 2,610 2,209
Refurbishment 237 1,154
Rent 14,400 14,400
Room hires 17,080 2,093
Staff recruitment & DBS 789 1,841
Staff training 1,222 1,044
Staff travel 1,199 681
Subscriptions 401 413
Telephone 1,734 1,938
Trustees' expenses 74 240
Utilities 1,289 1,170
Total resources expended 486,516 386,681
Net income/(loss) 53,269 (92,262)

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