2022-09-30-accounts - Involve Leeds

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Involve Leeds

Charity number 1166340

A company limited by guarantee number 09760686

Annual Report and Financial Statements

for the year ended 30 September 2022

Involve Leeds

Annual Report and Financial Statements for the year ended 30 September 2022

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 11

Prepared by West Yorkshire Community Accountancy Service CIO

Involve Leeds

Trustees' report for the year ended 30 September 2022

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 Samantha Calvert Chair Helen Grayson Resigned 15 April 2022 Paul Wray Keith Green Colin Douro Richard Hamlin Resigned 10 January 2022 Michael Dodd Resigned 8 December 2021 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

Elisabeth Beverley FCCA West Yorkshire Community Accountancy Service CIO 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.

Involve Leeds

Trustees' report (continued) for the year ended 30 September 2022

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.

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, targeted at local and vulnerable families and communities in addition to our work with excluded young people which is city wide.

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, have seen an increase in referrals but also in the needs of the young people coming to learn at Involve. We are developing our work with partners and regularly sit in safeguarding meetings, supporting our young people.

Offering education to some of the most vulnerable young people in the city remains the central tenet of our work.

We are continuing to develop our offer and this term undertook a residential (most of our young people had never been on a school trip) and continue to look for ways to engage students who are often disaffected by school. Many of our YP comes from families experiencing financial hardship so we continue to provide basics for our young people if needed – from food to sanitary protection.

We are developing our nurture provision, and making improvements to the building with new floors, a new kitchen, safer lighting, a garden area and fencing which benefit the community groups as well as the young people who come here for school. Building improvements will continue to be a feature of our work.

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. The centre is used (outside of school hours) every day, including weekends.

Financial review

The net expenditure for the year was £19,906, including net income of £38,617 on unrestricted funds and net expenditure of £58,523 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £120,609.

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 9 months running costs in reserves at the year end.

Involve Leeds

Trustees' report (continued) for the year ended 30 September 2022

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.

Approved by the board of trustees on 25/04/2023

S Calvert (Trustee)

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 2022, which are set out on pages 6 to 11.

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:

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
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
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.

Elisabeth Beverley FCCA

02/05/2023

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Involve Leeds

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 30 September 2022

Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 335 Schools income 114,400 Rental income 2,150 Sales income 450 Consultant 1,235 Total income 118,570 Expenditure on: Salaries and NI (3) 59,904 Administration costs 371 Broadband 146 Computer and internet expenses 336 Food and refreshments 1,664 Insurance 1,916 Office expenses 919 Teaching resources 249 Premises 582 Professional fees 145 Small tools and equipment 386 Staff training 1,079 Childcare vouchers - Travel and meetings 16,148 Trips and residentials 2,474 Young persons support 26 Utilities 1,687 Donation to others - Postage and delivery 3 Depreciation 7,297 Repairs and Maintenance 1,324 Independent examination 210 Sundry expense 536 Total expenditure 97,402 Net income / (expenditure) 21,168 Transfers between funds 17,449 Net movement in funds 38,617 Fund balances brought forward 229,994 Fund balances carried forward (4) 268,611	2022 Restricted funds £ 19,540 - - - - 19,540 41,321 158 169 168 2,490 - 730 2,074 61 104 3,456 545 - 56 - 150 6,567 199 - - 1,586 780 - 60,614 (41,074) (17,449) (58,523) 77,653 19,130	2022 Total funds £ 19,875 114,400 2,150 450 1,235 138,110 101,225 529 315 504 4,154 1,916 1,649 2,323 643 249 3,842 1,624 - 16,204 2,474 176 8,254 199 3 7,297 2,910 990 536 158,016 (19,906) - (19,906) 307,647 287,741	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 4,065 173 4,957 2,279 4,633 555 171 5,607 25 19 4,625 - 780 - 136,139 83,555 - 83,555 224,092 307,647

All incoming resources and resources expended derive from continuing activities.

Involve Leeds

Balance sheet

as at 30 September 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 148,002 Total fixed assets 148,002 Current assets Debtors and prepayments (6) 30,696 Cash at bank and in hand (7) 93,158 Total current assets 123,854 Current liabilities: amounts falling due within one year Creditors and accruals (8) 3,245 Total current liabilities 3,245 Net current assets / (liabilities) 120,609 Net assets 268,611 Funds Unrestricted funds 268,611 Restricted funds - Total funds 268,611	2022 Restricted £ - - - 19,130 19,130 - 19,130 19,130 - 19,130 19,130	2022 Total £ 148,002 148,002 30,696 112,288 142,984 3,245 3,245 139,739 287,741 268,611 19,130 287,741	2021 Total £ 134,435 134,435 15,029 159,142 174,171 959 959 173,212 307,647 229,994 77,653 307,647

For the year ending 30 September 2022 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 25/04/2023

S Calvert (Trustee)

Involve Leeds

Notes to the accounts

for the year ended 30 September 2022

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.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Involve Leeds

Notes to the accounts continued for the year ended 30 September 2022

2 Grants and donations Leeds City Council Leeds Community Foundation Starting Point 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	2022 Unrestricted funds £ - - - - - - 335 335	2022 Restricted funds £ 12,500 5,000 2,040 - - - - 19,540	2022 Total funds £ 12,500 5,000 2,040 - - - 335 19,875 2022 £ 84,440 6,792 (5,385) 728 1,948 12,702 101,225	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

The average number of employees during the year was 5, being an average of 3.6 full time equivalent (2021: 5.3, 3.8 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Garfield Weston capital 17,090 Healthy Holidays 19,645 Social Enterprise Support Fund 762 LCC Covid hub 24,219 LCC CIL fund 15,937 Starting Point - 77,653	Incoming £ - 5,000 - 12,500 - 2,040 19,540	Outgoing £ - 21,145 762 36,719 1,988 - 60,614	2022 £ 1,948 Transfers £ - (3,500) - - (13,949) - (17,449)	2021 £ 2,922 Balance c/f £ 17,090 - - - - 2,040 19,130

Fund name Purpose of restriction

Garfield Weston capital For the provision of buying the building. Healthy Holidays To run holiday camp activities. The transfer relates to administration and management charges.

Social Enterprise Support Fund To run a cake and cuppa service for the most vulnerable families. LCC Covid hub For the costs of running a Covid support hub. LCC CIL fund For development of the community centre. The transfer relates to costs capitalised for the general use of the charity. Starting Point To run a Health Inequalities Project.

Involve Leeds

Notes to the accounts continued

for the year ended 30 September 2022

5 6 7 8	Tangible assets Cost At 1 October 2021 Additions At 30 September 2022 Depreciation At 1 October 2021 Charge for year At 30 September 2022 Net book value At 30 September 2022 At 30 September 2021 Debtors and prepayments Debtors Prepayments Accrued income Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals	£ 2,733 1,467 4,200 1,750 1,717 3,467 733 983 Equipment	£ 15,304 19,397 34,701 5,198 3,063 8,261 26,440 10,106 Fixtures and fittings	£ 125,863 - 125,863 2,517 2,517 5,034 120,829 123,346 2022 £ 16,283 1,239 12,440 734 30,696 2022 £ 112,269 19 112,288 2022 £ 2,255 990 3,245 Buildings	Total £ 143,900 20,864 164,764 9,465 7,297 16,762 148,002 134,435 2021 £ 14,236 793 - - 15,029 2021 £ 159,141 1 159,142 2021 £ 179 780 959

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 total employee benefits received by key management personnel were £27,186 (previous year: £24,333).

Involve Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 September 2022

2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 335 10,808 Schools income 114,400 47,420 Rental income 2,150 1,150 Sales income 450 - Consultant 1,235 - Total income 118,570 59,378 Expenditure Salaries and NI 59,904 23,411 Administration costs 371 313 Broadband 146 80 Computer and internet expenses 336 450 Food and refreshments 1,664 1,037 Insurance 1,916 1,354 Office expenses 919 265 Teaching resources 249 307 Premises 582 6 Professional fees 145 55 Small tools and equipment 386 5 Staff training 1,079 60 Childcare vouchers - 1,773 Travel and meetings 16,148 4,098 Trips and residentials 2,474 373 Young persons support 26 - Utilities 1,687 - Donation to others - 25 Postage and delivery 3 19 Depreciation 7,297 4,625 Repairs and Maintenance 1,324 - Independent examination 210 - Sundry expense 536 - Total expenditure 97,402 38,256 Net income / (expenditure) 21,168 21,122 Transfers between funds 17,449 138,784 Net movement in funds 38,617 159,906 Fund balances brought forward 229,994 70,088 Fund balances carried forward 268,611 229,994	2022 Restricted funds £ 19,540 - - - - 19,540 41,321 158 169 168 2,490 - 730 2,074 61 104 3,456 545 - 56 - 150 6,567 199 - - 1,586 780 - 60,614 (41,074) (17,449) (58,523) 77,653 19,130	2021 Restricted funds £ 160,316 - - - - 160,316 72,092 118 240 796 3,198 191 1,103 780 2,509 4,010 168 4,897 506 535 182 171 5,607 - - - - 780 - 97,883 62,433 (138,784) (76,351) 154,004 77,653	2022 Total funds £ 19,875 114,400 2,150 450 1,235 138,110 101,225 529 315 504 4,154 1,916 1,649 2,323 643 249 3,842 1,624 - 16,204 2,474 176 8,254 199 3 7,297 2,910 990 536 158,016 (19,906) - (19,906) 307,647 287,741	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 4,065 173 4,957 2,279 4,633 555 171 5,607 25 19 4,625 - 780 - 136,139 83,555 - 83,555 224,092 307,647