Involve Leeds
Charity number 1166340
A company limited by guarantee number 09760686
Annual Report and Financial Statements
for the year ended 30 September 2024
Involve Leeds
Annual Report and Financial Statements for the year ended 30 September 2024
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 13 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Involve Leeds
Trustees' report for the year ended 30 September 2024
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 Acting Chair 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
Rhys North ACA 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.
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Involve Leeds
Trustees' report (continued) for the year ended 30 September 2024
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 programmes to vulnerable people living in Leeds. The programmes are both effective and creative, positively impacting their achievement, their self-esteem and their future aspirations.
We continue to offer support to disadvantaged and socially and educationally excluded people.
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.
Achievements and performance
Involve has continued to develop as a community centre for the residents of Hunslet and beyond. We continue to provide a welcoming, safe space which will encourage people to attend the groups and activities available as well as encourage other providers to work in the centre and support local groups in setting up their own activities.
We are working towards transformational change to be a community centre led by the community, for the community. And over the last year have seen an increase in engagement by local people. We now have 10 organisations who use the building on a regular (almost weekly basis) as well as Involve providing a Warm Space for local people. We have an established gardening programme, provide advice, support and signposting to local people, are used as a training venue by partners and have increased our local partnership influence, promoting the issues which most impact on the people of Hunslet.
We were also successful in getting a make over from ParkLane Foundation which meant rooms in the building were painted and decorated, and we continue to work to improve the environment for the local community. One member reported seeing the building changes meant they “felt seen”. And we have responsibility to continue this work.
This year we were a very successful partner in the Pride In Place initiative which engaged a range of communities in celebrating the positives of Hunslet and resulted in permanent art works reflecting people’s experiences.
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Involve Leeds
Trustees' report (continued) for the year ended 30 September 2024
Financial review
The net expenditure for the year was £32,509, including net expenditure of £31,489 on unrestricted funds and net expenditure of £1,020 on restricted funds, after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £26,977.
It is the policy of the trustees to hold between 3 and 9 months reserves. Based on actual 2023/2024 expenditure this equates to a reserves target of between £18,700 and £56,200.
The trustees recognise the challenging financial position facing the charity as it continues its transition to being a community centre led by the community. In 2024/2025 the trustees expect reserves to increase given the receipt of funding from Northern Gas Networks. The trustees plan to use the breathing space provided by this funding to develop a service plan that allows the charity to manage its finances on a recurrent basis.
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Involve Leeds
Trustees' report (continued) for the year ended 30 September 2024
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 25/6/2025
Paul Wray (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 2024, which are set out on pages 7 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.
Rhys North ACA
25/6/2025
West Yorkshire Community Accountancy Service CIO
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 2024
| Notes 2024 Unrestricted funds £ Income from: Grants and donations (2) 8 Schools income 288 Rental income 15,632 Sales and fees 5,030 Total income 20,958 Expenditure on: Salaries and NI (3) 32,333 Telephone and broadband 942 Computer and internet expenses 252 Food and refreshments (127) Insurance 1,334 Office and admin expenses 602 Teaching resources - Professional fees 1,260 Small tools and equipment 125 Staff training - Travel and meetings - Trips and residentials - Young persons support - Utilities 10,106 Depreciation 5,861 Repairs and Maintenance 1,635 Independent examination 1,560 Grant repayment - Project costs - Subscriptions and licences 592 Total expenditure 56,475 Net income / (expenditure) (35,517) Transfers between funds 4,028 Net movement in funds (31,489) Fund balances brought forward 197,106 Fund balances carried forward (4) 165,617 |
2024 Restricted funds £ 21,702 - - - 21,702 5,967 - - 454 - 308 - - 610 - - - - 763 - 4,095 - 1,382 5,115 - 18,694 3,008 (4,028) (1,020) 12,580 11,560 |
2024 Total funds £ 21,710 288 15,632 5,030 42,660 38,300 942 252 327 1,334 910 - 1,260 735 - - - - 10,869 5,861 5,730 1,560 1,382 5,115 592 75,169 (32,509) - (32,509) 209,686 177,177 |
2023 Total funds £ 16,736 58,706 10,933 - 86,375 108,822 1,553 597 3,443 1,682 1,291 837 25 879 60 8,126 1,051 536 8,426 6,313 17,612 990 - 1,268 919 164,430 (78,055) - (78,055) 287,741 209,686 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Involve Leeds
Balance sheet
| as at 30 September 2024 2024 Unrestricted £ Fixed assets Tangible assets (5) 138,640 Total fixed assets 138,640 Current assets Debtors and prepayments (6) 5,899 Cash at bank and in hand (7) 23,226 Total current assets 29,125 Current liabilities: amounts falling due within one year Creditors and accruals (8) 2,148 Total current liabilities 2,148 Net current assets / (liabilities) 26,977 Net assets 165,617 Funds Unrestricted funds 165,617 Restricted funds - Total funds 165,617 |
2024 Restricted £ - - - 11,560 11,560 - - 11,560 11,560 - 11,560 11,560 |
2024 Total £ 138,640 138,640 5,899 34,786 40,685 2,148 2,148 38,537 177,177 165,617 11,560 177,177 |
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 |
|---|---|---|---|
For the year ending 30 September 2024 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 25/6/2025
Paul Wray (Trustee)
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Involve Leeds
Notes to the accounts
for the year ended 30 September 2024
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.
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Involve Leeds
Notes to the accounts continued for the year ended 30 September 2024
| 2 Grants and donations Hubbub Foundation UK Leeds City Council (LCC) Leeds Community Foundation (LCF) Sir George Martin Trust Cash for Kids Ernest Cook Trust Outdoor Essentials Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Payroll administration charges Pensions Redundancy Payment |
2024 Unrestricted funds £ - - - - - - - 8 8 |
2024 Restricted funds £ 6,000 4,612 8,090 3,000 - - - - 21,702 |
2024 Total funds £ 6,000 4,612 8,090 3,000 - - - 8 21,710 2024 £ 36,559 2,687 (2,687) 420 1,321 - 38,300 |
2023 Total funds £ - 440 9,299 - 450 460 5,650 437 16,736 2023 £ 98,683 7,905 (4,140) 836 2,742 2,796 108,822 |
|---|---|---|---|---|
The average number of employees during the year was 2, being an average of 1 full time equivalent (2023: 6, 4.4 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 7,763 LCF - Climate - LCF - Healthy Holidays - Hubbub Foundation UK - Outdoor Essentials 4,817 Warm Space - Sir George Martin Trust - LCC - Flooring - 12,580 |
Incoming £ - 3,749 2,784 6,000 - 3,357 3,000 2,812 21,702 |
Outgoing £ 4,060 558 2,568 4,243 3,129 1,136 3,000 - 18,694 |
2024 £ 1,321 Transfers £ - - (216) - - (1,000) - (2,812) (4,028) |
2023 £ 2,742 Balance c/f £ 3,703 3,191 - 1,757 1,688 1,221 - - 11,560 |
|---|---|---|---|---|
For fund descriptions see next page.
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Notes to the accounts continued for the year ended 30 September 2024
Involve Leeds
4 Restricted funds continued
Fund name Garfield Weston LCF - Climate
LCF - Healthy Holidays
Hubbub Foundation UK
Outdoor Essentials Warm Space
Sir George Martin Trust LCC - Flooring
5 Tangible assets
Cost
At 1 October 2023 Additions At 30 September 2024
Depreciation
At 1 October 2023 Charge for year At 30 September 2024
Net book value
At 30 September 2024 At 30 September 2023
6 Debtors and prepayments
Debtors Prepayments
7 Cash at bank and in hand
Cash at bank Cash in hand
8 Creditors and accruals
Creditors Accruals
Purpose of restriction
For the provision of buying the building and its ongoing upkeep. To support the community garden and education concerning climate change.
To provide holiday activities and meals for children with a focus on those in receipt of free school meals. The transfer is for a contribution to rental income.
To enable the outside space to be developed for a community garden and allotment space For outdoor trips, clothing, plants, gardening equipment etc.
To provide funding for a warm and welcoming space. The transfer is for a contribution to rental income.
To contribute towards warm spaces and project costs.
To support costs associated with improved flooring for the centre. The transfer is for the capitalisation of the flooring costs.
----- Start of picture text -----
Equipment Fixtures Buildings Total
and fittings
£ £ £ £
4,200 34,701 125,863 164,764
- -
2,812 2,812
4,200 37,513 125,863 167,576
4,200 11,324 7,551 23,075
-
3,344 2,517 5,861
4,200 14,668 10,068 28,936
-
22,845 115,795 138,640
-
23,377 118,312 141,689
2024 2023
£ £
2,470 3,648
617 1,206
5,899 4,854
2024 2023
£ £
34,728 65,381
58 104
34,786 65,485
2024 2023
£ £
271 914
1,877 1,428
2,148 2,342
----- End of picture text -----
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Involve Leeds
Notes to the accounts continued
for the year ended 30 September 2024
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 £32,378 (previous year: £28,395).
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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 2024
| 2024 2023 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 8 897 Schools income 288 58,706 Rental income 15,632 10,933 Sales and fees 5,030 - Total income 20,958 70,536 Expenditure Salaries and NI 32,333 104,575 Telephone and broadband 942 1,553 Computer and internet expenses 252 597 Food and refreshments (127) 2,410 Insurance 1,334 1,682 Office and admin expenses 602 770 Teaching resources - 421 Professional fees 1,260 25 Small tools and equipment 125 234 Staff training - 60 Travel and meetings - 8,001 Trips and residentials - 622 Young persons support - 173 Utilities 10,106 8,016 Depreciation 5,861 6,313 Repairs and Maintenance 1,635 7,380 Independent examination 1,560 990 Grant repayment - - Project costs - - Subscriptions and licences 592 919 Total expenditure 56,475 144,741 Net income / (expenditure) (35,517) (74,205) Transfers between funds 4,028 2,700 Net movement in funds (31,489) (71,505) Fund balances brought forward 197,106 268,611 Fund balances carried forward 165,617 197,106 |
2024 Restricted funds £ 21,702 - - - 21,702 5,967 - - 454 - 308 - - 610 - - - - 763 - 4,095 - 1,382 5,115 - 18,694 3,008 (4,028) (1,020) 12,580 11,560 |
2023 Restricted funds £ 15,839 - - - 15,839 4,247 - - 1,033 - 521 416 - 645 - 125 429 363 410 - 10,232 - - 1,268 - 19,689 (3,850) (2,700) (6,550) 19,130 12,580 |
2024 Total funds £ 21,710 288 15,632 5,030 42,660 38,300 942 252 327 1,334 910 - 1,260 735 - - - - 10,869 5,861 5,730 1,560 1,382 5,115 592 75,169 (32,509) - (32,509) 209,686 177,177 |
2023 Total funds £ 16,736 58,706 10,933 - 86,375 108,822 1,553 597 3,443 1,682 1,291 837 25 879 60 8,126 1,051 536 8,426 6,313 17,612 990 - 1,268 919 164,430 (78,055) - (78,055) 287,741 209,686 |
|---|---|---|---|---|
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