2023-09-30-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 2023

Involve Leeds

Annual Report and Financial Statements for the year ended 30 September 2023

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 12

Prepared by West Yorkshire Community Accountancy Service CIO

Involve Leeds

Trustees' report for the year ended 30 September 2023

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 Resigned 12 February 2024 Paul Wray Keith Green Resigned 30 November 2023 Colin Douro Stewart Walton Appointed 25 October 2023 Deborah Hopkins Appointed 12 February 2024 Company secretary Adele Murray Resigned 12 March 2024 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

Independent examiner

E J 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 2023

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 continued our work supporting our vulnerable students and worked with a number of young people with a range of complex emotional needs, one of whom had regular stays in psychiatric provision whilst placed with us. In July we made the difficult decision to close our alternative provision – schools have less funding and the young people we were supporting needed greater resourcing than schools could afford. However, we have continued our community development work and increased our outreach into the community. We have also continued to support young people through “informal” projects – after school groups, youth groups and the healthy holidays scheme, whilst also building on our offer to local groups and organisations supporting emotional well-being projects.

We have a focus on improving the building making it feel like a safe and welcoming space for all of the community.

We now have a warm spaces offer here and more drop in support sessions for local people and have carried out lots of consultation with partners, organisations and local people about what they need and how we can support them in increasing local delivery and community led initiatives.

Financial review

The net expenditure for the year was £78,055, including net expenditure of £71,505 on unrestricted funds and net expenditure of £6,550 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £55,417. It is the policy of the trustees to hold between 3 and 9 months reserves.

Involve Leeds

Trustees' report (continued) for the year ended 30 September 2023

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 15/06/2024

Paul Wray (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 2023, which are set out on pages 6 to 12.

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.

E J Beverley FCCA

18/06/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 March 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 897 Schools income 58,706 Rental income 10,933 Sales income - Consultant - Total income 70,536 Expenditure on: Salaries and NI (3) 104,575 Administration costs 282 Broadband 419 Computer and internet expenses 597 Food and refreshments 2,410 Insurance 1,682 Office expenses 2,373 Teaching resources 421 Premises 1,097 Professional fees 25 Small tools and equipment 234 Staff training 60 Travel and meetings 8,001 Trips and residentials 622 Young persons support 173 Utilities 8,016 Donation to others - Postage and delivery 9 Depreciation 6,313 Repairs and Maintenance 6,442 Independent examination 990 Sundry expense - Activities - Total expenditure 144,741 Net income / (expenditure) (74,205) Transfers between funds 2,700 Net movement in funds (71,505) Fund balances brought forward 268,611 Fund balances carried forward (4) 197,106	2023 Restricted funds £ 15,839 - - - - 15,839 4,247 101 - - 1,033 - 420 416 905 - 645 - 125 429 363 410 - - - 9,327 - - 1,268 19,689 (3,850) (2,700) (6,550) 19,130 12,580	2023 Total funds £ 16,736 58,706 10,933 - - 86,375 108,822 383 419 597 3,443 1,682 2,793 837 2,002 25 879 60 8,126 1,051 536 8,426 - 9 6,313 15,769 990 - 1,268 164,430 (78,055) - (78,055) 287,741 209,686	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

All incoming resources and resources expended derive from continuing activities.

Involve Leeds

Balance sheet

as at 30 September 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 141,689 Total fixed assets 141,689 Current assets Debtors and prepayments (6) 4,854 Cash at bank and in hand (7) 52,905 Total current assets 57,759 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,342 Total current liabilities 2,342 Net current assets / (liabilities) 55,417 Net assets 197,106 Funds Unrestricted funds 197,106 Restricted funds - Total funds 197,106	2023 Restricted £ - - - 12,580 12,580 - - 12,580 12,580 - 12,580 12,580	2023 Total £ 141,689 141,689 4,854 65,485 70,339 2,342 2,342 67,997 209,686 197,106 12,580 209,686	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

For the year ending 30 September 2023 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 are 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 15/06/2024

Paul Wray (Trustee)

Involve Leeds

Notes to the accounts

for the year ended 30 September 2023

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, if 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 2023

2 Grants and donations Cash for Kids Ernest Cook Trust Healthy Holidays Household Support Fund Outdoor Essentials Leeds City Council Leeds Community Foundation Starting Point Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Payroll administration charges Pensions Redundancy Payment Freelance staff	2023 Unrestricted funds £ - 460 - - - - - - 437 897	2023 Restricted funds £ 450 - 9,299 440 5,650 - - - - 15,839	2023 Total funds £ 450 460 9,299 440 5,650 - - - 437 16,736 2023 £ 98,683 7,905 (4,140) 836 2,742 2,796 - 108,822	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

The average number of employees during the year was 6, being an average of 4.4 full time equivalent (2022: 5, 3.6 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2023	2022
	£	£
Costs of the scheme to the charity for the year	2,742	1,948
Amount of any contributions outstanding at the year end	-	-

Involve Leeds

Notes to the accounts continued for the year ended 30 September 2023

Restricted funds Garfield Weston capital Cash for Kids Healthy Holidays Household Support Fund Outdoor Essentials Starting Point	Balance b/f £ 17,090 - - - - 2,040 19,130	Incoming £ - 450 9,299 440 5,650 - 15,839	Outgoing £ 9,327 450 6,599 440 833 2,040 19,689	Transfers £ - - (2,700) - - - (2,700)	Balance c/f £ 7,763 - - - 4,817 - 12,580

4 Restricted funds

Fund name

Garfield Weston capital Cash for Kids Healthy Holidays

Household Support Fund

Outdoor Essentials Starting Point

Purpose of restriction

For the provision of buying the building and upkeep. Towards the costs of clothing, food, arts & crafts.

To run holiday camp activities. The transfer relates to use of the Involve premises.

Towards the costs of slow cookers, food parcels, emergency energy/food vouchers and overheads.

For outdoor trips, clothing, plants, gardening equipment etc. To run a Health Inequalities Project.

Tangible assets Cost At 1 October 2022 Additions At 30 September 2023 Depreciation At 1 October 2022 Charge for year At 30 September 2023 Net book value At 30 September 2023 At 30 September 2022	£ 4,200 - 4,200 3,467 733 4,200 - 733 Equipment	£ 34,701 - 34,701 8,261 3,063 11,324 23,377 26,440 Fixtures and fittings	£ 125,863 - 125,863 5,034 2,517 7,551 118,312 120,829 Buildings	Total £ 164,764 - 164,764 16,762 6,313 23,075 141,689 148,002

5 Tangible assets

Involve Leeds

Notes to the accounts continued

for the year ended 30 September 2023

6 Debtors and prepayments Debtors Prepayments Accrued income Other debtors 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Creditors Accruals	2023 £ 3,648 1,206 - - 4,854 2023 £ 65,381 104 65,485 2023 £ 914 1,428 2,342	2022 £ 16,283 1,239 12,440 734 30,696 2022 £ 112,269 19 112,288 2022 £ 2,181 1,064 3,245

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 £28,395 (previous year: £27,186).

Involve Leeds

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 30 September 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 897 335 Schools income 58,706 114,400 Rental income 10,933 2,150 Sales income - 450 Consultant - 1,235 Total income 70,536 118,570 Expenditure Salaries and NI 104,575 59,904 Administration costs 282 371 Broadband 419 146 Computer and internet expenses 597 336 Food and refreshments 2,410 1,664 Insurance 1,682 1,916 Office expenses 2,373 919 Teaching resources 421 249 Premises 1,097 582 Professional fees 25 145 Small tools and equipment 234 386 Staff training 60 1,079 Travel and meetings 8,001 16,148 Trips and residentials 622 2,474 Young persons support 173 26 Utilities 8,016 1,687 Donation to others - - Postage and delivery 9 3 Depreciation 6,313 7,297 Repairs and Maintenance 6,442 1,324 Independent examination 990 210 Sundry expense - 536 Activities - - Total expenditure 144,741 97,402 Net income / (expenditure) (74,205) 21,168 Transfers between funds 2,700 17,449 Net movement in funds (71,505) 38,617 Fund balances brought forward 268,611 229,994 Fund balances carried forward 197,106 268,611	2023 Restricted funds £ 15,839 - - - - 15,839 4,247 101 - - 1,033 - 420 416 905 - 645 - 125 429 363 410 - - - 9,327 - - 1,268 19,689 (3,850) (2,700) (6,550) 19,130 12,580	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	2023 Total funds £ 16,736 58,706 10,933 - - 86,375 108,822 383 419 597 3,443 1,682 2,793 837 2,002 25 879 60 8,126 1,051 536 8,426 - 9 6,313 15,769 990 - 1,268 164,430 (78,055) - (78,055) 287,741 209,686	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