Involve Leeds
Charity number 1166340
A company limited by guarantee number 09760686
Annual Report and Financial Statements
for the year ended 30 September 2021
Involve Leeds
Annual Report and Financial Statements for the year ended 30 September 2021
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 13 |
Prepared by West Yorkshire Community Accounting Service
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Involve Leeds
Trustees' report for the year ended 30 September 2021
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates Richard Hamlin Chair Resigned 10 January 2022 Helen Grayson Samantha Calvert Michael Dodd Resigned 8 December 2021 Keith Green Company secretary Adele Murray Charity number 1166340 Registered in England and Wales Company number 09760686 Registered in England and Wales Registered and principal address Bankers Involve Learning Centre HSBC Whitfield Avenue 33 Park Row Leeds Leeds LS10 2QE LS1 1LD
Registered in England and Wales Registered in England and Wales
Independent examiner
Claire Welling West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is a company limited by guarantee and was formed on 3 September 2015. It is governed by a memorandum and articles of association. The articles were amended by special resolution on 15 March 2016. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
Method of recruitment and appointment of trustees
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
Objectives and activities
The charity's objects
To act as a resource for young people from the age of 11 up to the age of 16 living in Leeds by providing advice and assistance and organising programmes of physical, educational and other activities as a means of:
a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
b) advancing education;
c) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.
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Involve Leeds
Trustees' report (continued) for the year ended 30 September 2021
Objectives and activities
The charity's main activities
Involve provides a variety of education programmes to vulnerable young people living in Leeds. The programmes are both effective and creative, positively impacting their education achievement, their self-esteem and their future aspirations.
We continue to offer education to disadvantaged and socially and educationally excluded young people supporting them to return to mainstream or specialist long term provision.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education and support programmes
Achievements and performance
Over the last year we have continued our work supporting our vulnerable students and, like other educational settings working with the most vulnerable students, we stayed open throughout lockdown.
Our practice on site changed to adopt the social distancing practice of all education settings which has now been relaxed though we continue to review risk assessments in relation to Covid and risks to our bubble. We offered lessons on site, but additionally in support of the students who were isolating we also provided learning packs. Offering education to some of the most vulnerable young people in the city remains the central tenet of our work. We have continued to implement Covid-19 guidance in the centre and Involve is Covid-19 secure. We also provided food parcels and other basic items to ensure all families of our young people are supported during financial challenges. This has meant buying clothes, curtains, emergency heating for the families of our Young People.
We were open 7 days a week for every day of lockdown, responding to the helpline calls for our area. The volunteers and the team were totally committed to making the difference, to responding to the demands and it was a privilege to be part of the community response to the crisis. We continue to offer emergency support to vulnerable local families and whilst numbers have greatly reduced we are still providing emergency food but also advice and guidance to local services as and when needed.
We have also built on our community links working with partners to offer more services to vulnerable communities outside of school hours – young people, families and refugee communities.
During the year the charity bought the building at Whitfield Avenue.
This has enabled planned improvements in the line with the needs of the young people and the community. Improvements in the year included upgrading the kitchen area for teaching and learning and upgrading the toilet facilities.
Financial review
The net income for the year was £83,555, including net income of £159,906 on unrestricted funds and net expenditure of £76,351 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £95,559.
It is the policy of the trustees to hold between 3 and 9 months running costs in free reserves in order to enable the smooth running of the charity and to allow for an orderly winding up should the charity need to close. The charity held 7.8 months running costs in reserves at the year end.
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Involve Leeds
Trustees' report (continued) for the year ended 44469
Statement of trustees' responsibilities
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 29/04/2022
Samantha Calvert (Trustee)
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Involve Leeds
Independent examiner's report to the trustees of Involve Leeds
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 30 September 2021, which are set out on pages 6 to 13.
Responsibilities and basis of report
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or
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4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Claire Welling
13/05/2022
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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Involve Leeds
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 30 September 2021
| Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 10,808 Schools income 47,420 Rental income 1,150 Other income - Total income 59,378 Expenditure on: Salaries and NI (3) 23,411 Administration costs 313 Broadband 80 Computer and internet expenses 450 Food and refreshments 1,037 Insurance 1,354 Office expenses 265 Teaching resources 307 Premises 6 Printing and reproduction - Professional fees 55 Repairs and maintenance - Small tools and equipment 5 Staff training 60 Childcare vouchers 1,773 Travel and meetings 4,098 Trips and residentials 373 Young persons support - Utilities - Donation to others 25 Postage and delivery 19 Repayment of underspent grant - Depreciation 4,625 Total expenditure 38,256 Net income / (expenditure) 21,122 Transfers between funds (4) 138,784 Net movement in funds 159,906 Fund balances brought forward 70,087 Fund balances carried forward (4) 229,993 |
2021 Restricted funds £ 160,316 - - - 160,316 72,092 118 240 796 3,198 191 1,103 780 2,509 - 4,790 - 168 4,897 506 535 182 171 5,607 - - - - 97,883 62,433 (138,784) (76,351) 154,005 77,654 |
2021 Total funds £ 171,124 47,420 1,150 - 219,694 95,503 431 320 1,246 4,235 1,545 1,368 1,087 2,515 - 4,845 - 173 4,957 2,279 4,633 555 171 5,607 25 19 - 4,625 136,139 83,555 - 83,555 224,092 307,647 |
2020 Total funds £ 44,388 42,790 2,844 217 90,239 96,905 190 447 1,290 2,019 2,809 1,968 634 11,621 348 4,344 6,140 30 142 2,196 1,287 222 607 5,123 363 29 3,140 - 141,854 (51,615) - (51,615) 275,707 224,092 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Involve Leeds
Balance sheet
| as at 30 September 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 134,435 Total fixed assets 134,435 Current assets Debtors and prepayments (6) 15,029 Cash at bank and in hand (7) 81,489 Total current assets 96,518 Current liabilities: amounts falling due within one year Creditors and accruals (8) 959 Total current liabilities 959 Net current assets / (liabilities) 95,559 Net assets 229,994 Funds Unrestricted funds 229,993 Restricted funds - Total funds 229,993 |
2021 Restricted £ - - - 77,653 77,653 - - 77,653 77,653 - 77,654 77,654 |
2021 Total £ 134,435 134,435 15,029 159,142 174,171 959 959 173,212 307,647 229,993 77,654 307,647 |
2020 Total £ - - 244 224,821 225,065 973 973 224,092 224,092 70,087 154,005 224,092 |
|---|---|---|---|
For the year ending 30 September 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 29/04/2022
Samantha Calvert (Trustee)
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Involve Leeds
Notes to the accounts
for the year ended 30 September 2021
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Building: Over 50 years Fixtures and fittings: over 10 years Computer equipment (second hand): over 2 years
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
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Involve Leeds
Notes to the accounts continued
for the year ended 30 September 2021
1 Accounting policies continued
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
| 2 Grants and donations National Lottery Community Fund Leeds City Council Leeds Community Foundation LCC Housing Area Panel Seedlings Foundation UnLtd Slung Low Voluntary Action Leeds Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Payroll administration charges Pensions Freelance staff |
2021 Unrestricted funds £ - - 10,053 - - - - - 755 10,808 |
2021 Restricted funds £ - 118,836 23,220 - - 12,760 500 5,000 - 160,316 |
2021 Total funds £ - 118,836 33,273 - - 12,760 500 5,000 755 171,124 2021 £ 88,755 6,360 (3,619) 856 2,922 229 95,503 |
2020 Total funds £ 5,869 24,160 8,437 3,000 730 - - - 2,192 44,388 2020 £ 91,955 3,766 (3,081) 906 3,359 - 96,905 |
|---|---|---|---|---|
The average number employees during the year was 5.3, being an average of 3.8 full time equivalent (2020: 6, 4.2 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 2,922 | 3,359 |
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Involve Leeds
Notes to the accounts continued
for the year ended 30 September 2021
| 4 Restricted funds Big Lottery SIB LCC summer camp LCC Housing Area Panel Garfield Weston capital Healthy Holidays Sticker Project Social Enterprise Support Fund LCC Covid hub LCC I Pads LCC CIL fund Refugee /asylum seeker project |
Balance b/f £ 7,378 805 1,915 143,907 - - - - - - - 154,005 |
Incoming £ - - - - 23,220 500 12,760 95,950 440 22,446 5,000 160,316 |
Outgoing £ 7,378 - 1,915 954 3,575 500 7,278 70,844 440 - 5,000 92,884 4999 |
Transfers £ - (805) - (125,863) - - (4,720) (887) - (6,509) - (138,784) |
Balance c/f £ - - - 17,090 19,645 - 762 24,219 - 15,937 - 77,653 |
|---|---|---|---|---|---|
Fund name Purpose of restriction
Big Lottery SIB LCC summer camp
Big Lottery SIB To support Involve to become investment ready. LCC summer camp To run summer camp activities. A transfer of £805 was made for spend in 2019. LCC Housing Area Panel For weekend wages. Garfield Weston capital For the provision of buying the building.
For the provision of buying the building.
A transfer of £125,863 was made to reflect the acquisition cost of the building, which is for the general use of the charity.
Healthy Holidays To run holiday camp activities. Sticker Project
To design stickers to stick up around places where young people hang out with Coronavirus messages attached.
Social Enterprise Support Fund To run a cake and cuppa service for the most vulnerable families. A transfer of £4,720 was made for the kitchen refurbishments costs, which are for the general use of the charity.
LCC Covid hub For the costs of running a Covid support hub
A transfer of £887 was made from this fund for the cost of purchasing four cookers which are for the general use of the charity.
LCC I Pads For the purchase of I Pads. LCC CIL fund For development of the community centre.
A transfer of £6,509 was made for the disabled toilets fitting costs, these are for the general use of the charity.
Refugee /asylum seeker project To ‘test and learn’ from volunteer placement experiences
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Involve Leeds
Notes to the accounts continued
for the year ended 30 September 2021
| 5 6 7 **8 ** |
Tangible assets Cost At 1 October 2020 Additions At 30 September 2021 Depreciation At 1 October 2020 Charge for year At 30 September 2021 Net book value At 30 September 2021 At 30 September 2020 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash Creditors and accruals Credit card Accruals |
765 1,968 2,733 765 985 1,750 983 - Equipment |
£ 4,075 11,229 15,304 4,075 1,123 5,198 10,106 - Fixtures and fittings |
£ - 125,863 125,863 - 2,517 2,517 123,346 - 2021 £ 14,236 793 15,029 2021 £ 159,141 1 159,142 2021 £ 179 780 959 Buildings |
Total £ 4,840 139,060 143,900 4,840 4,625 9,465 134,435 - 2020 £ - 244 244 2020 £ 224,817 4 224,821 2020 £ 193 780 973 |
|---|---|---|---|---|---|
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Involve Leeds
Notes to the accounts continued
for the year ended 30 September 2021
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The key management personnel of the charity include the trustees and the project lead and the project cocoordinators. The total employee benefits received by the project lead were £24,333 (In 2020 key management personnel included the project co-ordinators as well as the project lead. Total employee benefits were £18,843).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
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Involve Leeds
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 September 2021
| 2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 10,808 26,498 Schools income 47,420 42,790 Rental income 1,150 2,844 Other income - 217 Total income 59,378 72,349 Expenditure Salaries and NI 23,411 70,392 Administration costs 313 190 Broadband 80 335 Computer and internet expenses 450 1,290 Food and refreshments 1,037 1,157 Insurance 1,354 2,613 Office expenses 265 1,694 Teaching resources 307 612 Premises 6 6,969 Printing and reproduction - 175 Professional fees 55 844 Repairs and maintenance - - Small tools and equipment 5 30 Staff training 60 142 Childcare vouchers 1,773 2,196 Travel and meetings 4,098 1,185 Trips and residentials 373 222 Young persons support - 607 Utilities - 3,381 Donation to others 25 313 Postage and delivery 19 29 Repayment of underspent grant - - Depreciation 4,625 - Total expenditure 38,256 94,376 Net income / (expenditure) 21,122 (22,027) Transfers between funds 138,784 - Net movement in funds 159,906 (22,027) Fund balances brought forward 70,087 92,114 Fund balances carried forward 229,993 70,087 |
2021 Restricted funds £ 160,316 - - - 160,316 72,092 118 240 796 3,198 191 1,103 780 2,509 - 4,790 - 168 4,897 506 535 182 171 5,607 - - - - 97,883 62,433 (138,784) (76,351) 154,005 77,654 |
2020 Restricted funds £ 17,890 - - - 17,890 26,513 - 112 - 862 196 274 22 4,652 173 3,500 6,140 - - - 102 - - 1,742 50 - 3,140 47,478 (29,588) - (29,588) 183,593 154,005 |
2021 Total funds £ 171,124 47,420 1,150 - 219,694 95,503 431 320 1,246 4,235 1,545 1,368 1,087 2,515 - 4,845 - 173 4,957 2,279 4,633 555 171 5,607 25 19 - 4,625 136,139 83,555 - 83,555 224,092 307,647 |
2020 Total funds £ 44,388 42,790 2,844 217 90,239 96,905 190 447 1,290 2,019 2,809 1,968 634 11,621 348 4,344 6,140 30 142 2,196 1,287 222 607 5,123 363 29 3,140 - 141,854 (51,615) - (51,615) 275,707 224,092 |
|---|---|---|---|---|
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