Charity registration number 1174266
LEAPGATE ACTIVITY CENTRE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

LEAPGATE ACTIVITY CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr J Handley
Mrs M Handley
Mrs J Jones
Mr W G Green
Charity number
1174266
Principal address
Leapgate Farm
Wilden
Stourport-on-severn
Worcestershire
DY13 9JH
Independent examiner
William Roberts FCCA
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droifwich
Worcestershire
WR9 9AY
Bankers
Bardays Bank PIC
1 Churchill Place
London
E14 5HP

LEAPGATE ACTIVITY CENTRE
CONTENTS
Page
Trustees. report
Independent examiner's report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-15

LEAPGATE ACTIVITY CENTRE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their report and financial statements for Ihe year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to Ihe
financial statements and comply with the Charity's constitution, the Charities Act 2011 and "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 from 1 January 2019).
Objectives and activities
The Charily's objects are lo advance education, promote learning for pleasure and relieve need for people with
learning disabilities through the provision of educational activities and the continued development of their
individual capabilities. compelences, skills and understanding in subjects and areas of educational and
recreational value and there has been no change in these during the year.
In carrying out the objectives as described, the Trustees feel that the charity has complied wilh its duty in section
17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity
Commission.
Achievements and perfomiance
There are now fifty participants who engage in weekly sessions to learn culinary and catering ski115, animal care,
horticulture, craft and woodwork. A further twenty participants access the facilities by attending classes.
Financial review
The results for Ihe year are set out on page 5. The Charity has generated a surplus this year which consists of
unrestricted funds to be carried forward to the next financial year.
During this year the Charity has continued to maintain income levels to enable it to continue and improve its
charitable activilies.
Risk management
The Trustees have assessed the major risks to which the Charity is exposed. and are satisfied that systems are
in place to mitigate exposure to the major risks.
Structure, governance and management
The Charity is a Charitable Incorporated Organisation {CIO) whose only voting members are its Charity Trustees.
The Trustees who served during the year and up to the date of signalure of the financial statemenls were..
Mr J Handley
Mrs M Handley
Mrs J Jones
MrWG Green
Apart from Ihe first charity truslees, every trustee must be appointed. for a term of four years, by a resolulion
passed at a properly convened meeting of the charily truslees. In selecting individuals for appointment as charity
trustees, the charity trustees must have regard to the skill, knowledge and experience needed for Ihe effective
administration of the CIO.
The charity trustees will make available to each new charity trustee, on or before his or her first appointment a
copy of the Gurrent version of this constitution and a copy of the CIO'S latest Trustees. Annual Report and
statement of accounts.
None of the Trustees has any beneficial inlerest in the company. All of the Trustees are members of the company
and guarantee to contribute £1 in the event of a winding up.

LEAPGATE ACTIVITY CENTRE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for
each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming
resources and application of resources of the Charity for that year.
In preparing these financial statements. the Trustees are required to..
select suitable accounting policies and then apply them consistently.,
- observe the methods and principles in the Charities SORP"
make judgements and estimates that are reasonable and prudent-
stste whether applicable accounting stsndards have been followed, subject to any material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in operation.
The charity trustees must comply with the requirements of the Charities Act 2011 wlth regard to the keeping of
accounting records. to the preparation and scrutiny of statements of account, and to the preparation annual
reports and returns. The statements of account, reports and returns must be sent to the Charity Commission,
regardless of the incomes of the CIO within 10 months of the financial year end. The charity trustees must
comply with their obligation to inform the commission within 28 days of any change in the particulars of the CIO
entered on the Central Register of Charities.
The Trustees, report was approved by the Board of Trustees.
Mrs M Handley
Trustee
Dated:l.q.: cg-

LEAPGATE ACTIVITY CENTRE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LEAPGATE ACTIVITY CENTRE
I report to the Trustees on my examination of the financial statements of Leapgate Activity Centre (the Charity) for
the year ended 31 December 2024.
Responsibilities and basis of report
As the Trustees of the Charity you are responsible for the preparation of the financial stalements in accordance with
the requirements of the Charities Act 2011 {the 2011 Act).
I report in respect of my examination of the Charity's financial statements carried out under section 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission
under section 14515)Ib) of the 2011 Act.
Independent examinerfs statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting
and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in Ihe UK and Republic of Ireland {FRS 1021 in preference to the Accounting and Reporting by Charities.. Statement
of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in accordance
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confim that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act.. or
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports} Regulations 2008 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.
I have no concerns and have come across no other matters in connection with Ihe examination to which attention
should be drawn in Ihis report in order to enable a proper understanding of the financial statements to be reached.
William Roberts FCCA
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Dro1￿¢ch
Worcestershire
WR9 9AY
Dated..

LEAPGATE ACTIVITY CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donations and legacies
Charitable activilies
other trading activities
Investments
8,004
213,662
22,285
2,686
8,004
213,662
22,285
2,686
17,056
188,332
20,018
1,099
17,056
188,332
20,018
1,099
Totsl income
246,637
246.637
226.505
226.505
Expenditure on:
Raising funds
Charitable activities
423
229,629
423
233,930
43
193,996
43
198,297
4,301
4,301
Total expenditure
230.052
4,301
234.353
194,039
4,301
198,340
Net incomel{expenditurel and
movement in funds
16,585
{4,301)
12,284
32,466
(4,301)
28,165
Reconciliation of funds:
Fund balan￿S at 1 January
2024
415,668
156,023
571,691
383,202
160,324
543,526
Fund balances at 31
December 2024
432,253
151.722
583,975
415,668
156,023
571.691
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

LEAPGATE ACTIVITY CENTRE
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Note5
Fixed assets
Tangible assets
14
394,148
387,364
Current assets
Debtors
Cash at bank and in hand
15
21.445
175,175
16,959
173.405
196,620
190,364
Creditors: amounts falling due within
one year
16
(6,793)
(6,037)
Net current assets
189,827
184,327
Total assets less current liabilities
583,975
571,691
Net assets excluding pension liability
583,975
571,691
The funds of the Charity
Restricted income funds
Unrestricted funds
17
151,722
432,253
156,023
415,668
583,975
571,691
The financial statements were approved by the Trustees on .
Mrs M Handley
Trustee

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity information
Leapgate Activity Cenlre is a Charitable Incorporated Organisation (CIO) registered with the Charity
Commission.
1.1 Accounting convention
The financial statements have been prepared in accordan￿ with the Charity's constitution. the Charilies Act
2011 and Accounting and Reporting by Charities= Statement of Recommended Practice applicable lo
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland (FRS102)" (effective from 1 January 2019). The charity is a Public Benefit Entity as
defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in these financial stalements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set oul below.
1.2 Going concern
At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitsble funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been
met, the amounts Gan be measured reliably, and it is probable Ihat income will be received.
Cash donations are recognised on re￿ipt. Other donations are recognised On￿ the Charity has been notified
of the donation. unless performan￿ conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
1.5 Expenditure
Expenditure is accounted for on an a¢cruals basis and has been classified under headings that aggregate all
cost relaled 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.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recogni5ed so as to write off the c05t or valuation of assets less their residual values over their
useful lives on the following bases:
Buildings
Fixtures and fittings
Motor vehicles
Over 50 years lease lerm
10°h straight line
25°h straight line

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
AcGounting policies
(Continued)
The gain or loss arising on the disposal of an asset Is determined as the difference belween the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial aclivities.
1.7 Impaimient of fixed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine
whether there is any indication thal those assets have suffered an impairment loss. If any such indication
exists. the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments.
Financial inslruments are recognised in the Charity's balan￿ sheet when the Charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial stalements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed
to teiminate the employment of an employee or to provide termination benefit5.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critical accounting estimatss and judgements
In the applicalion of the Charity's accounting policies, the Tru51ees are required to make judgements,
estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in Ihe period in which the estimate is revised where the revision affects only that
period, or in the period of thè revision and future periods where the revision affects both current and fvture
periods.

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from donations and legacies
Unrestricted Unrestricted
funds
funds
2024
2023
Donations and gifts
Grants receivable
6.004
2,000
8.912
8.144
8,004
17,056
Donations and gifts
Donations
6.004
8,912
6,004
8,912
Grants receivable for core activities
Wyre Foresl District Council Community
Worcester CC Community
Lloyds Bank Foundation
Kale Wellings Trust
2,644
5,000
500
2,000
2.000
8.144
Income from charitable activities
Unrestricted
Funds
Total
2024
2023
Bakery and farm sessions
213.662
188,332

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from other trading activities
Unrestricted
funds
Total
2024
2023
Fundraising events
Hire of facilities
Sale of goods
2.146
19,089
1,050
2,757
16,265
996
Income from other trading activities
22,285
20,018
Income from investments
Unrestricted Unrestricted
funds
funds
2024
2023
Interest receivable
2,686
1,099
Expenditure on raising funds
Unrestricted
funds
Total
2024
2023
Fundraisin
and ublici
Fundraising agents
423
43
423
43

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitable activities
2024
2023
Direct costs
Staff costs
Bakery expenses
Insurance
Repairs
128,546
5,905
1.417
15.590
112,800
6,982
1,356
11,415
k li
Postage & 5talionery
Activity expenses
Sundry
Heat and light
Rent
Goods purchases
Safeguarding and training
Motor Expenses
315
27,189
3,610
14,058
7,500
915
1,508
1.023
192
23,609
1,880
11,552
5,000
920
90
207,576
175,796
Share of support and governance costs (see note 9)
Support
Governance
24.154
2,200
20.300
2,201
233,930
198,297
Anatysis by fund
Unrestricted fvnds
Restricted funds
229,629
4,301
193.996
4.301
233,930
198,297
Support costs
Support Governance
costs
costs
2024
Support Governance
Costs
costs
2023
Depreciation
Informalion technology
Accountancy Fees
24,104
50
24.104
50
2,200
19,406
894
19,406
894
2.201
2,200
2.201
24.154
2.200
26,354
20,300
2,201
22.501
Analysed be￿een
Charitsble activilies
24,154
2,200
26,354
20,300
2,201
22,501
10-

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Net movement in funds
2024
2023
The net movement in funds is slated afier chargingl(crediting)'.
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assels
24,104
17,528
1,878
11 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
Charity during the year.
12 Employees
Number of employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Bakery Slaff
Activity Staff
Employment costs
2024
2023
Wages and salaries
other pension Gosts
126,083
2.463
110.680
2,120
128,546
112,800
There were no employees whose annual remuneration was £60,000 or more.
13 Taxation
The Charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
11

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
14 Tangible fjxed assets
Bulldlngs Flxturos and Motor v8hlcl8s
rrttlngs
Total
Cost
At 1 January 2024
Additions
341,673
102,581
8,695
444,254
30,889
22,194
At 31 December 2024
341,673
111,276
22.194
475,143
Depreciation and impairn)ent
At 1 January 2024
Depreciation charged in the year
21,809
7,427
35,082
11,128
56,891
24,104
5.549
At 31 December 2024
29,236
46,210
5,549
80.995
Carying amount
At 31 December 2024
312.437
65,066
16,645
394,148
At 31 De￿mber 2023
319,864
67,500
387,364
15 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
16,094
1.000
4.351
13.031
2,810
1,118
21,445
16.959
16 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
4,466
2,327
1,835
4,202
6.793
6,037
12-

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Restricted funds
The income funds of the charity include restricted funds comprising the following balances of donations and
grants held on trust for specific purposes..
Balance at
1 January 2023
Rosourcos
Balanca at
•xpèndèd1 January 2024
Resources
Balancé at
èxpèndèd 31 De¢&rnber
2024
Bally Thomas Foundation
Eveson Charitable Trust
Garfield Weston Foundation
Leader Granl
Vinci UK Foundation
Sport England
.Lidl Community Fund
14,360
23,934
19.146
47.863
2,667
47,854
4,500
(320)
(533)
(427)
(1,067)
(381)
(1,073)
(5001
14,040
23,401
18,719
46,796
2,286
46,781
4,000
(320)
(533)
{427}
{1.0671
(3811
(1,0731
(5001
13,720
22,868
18,292
45,729
1.905
45.708
3,500
160,324
(4,301)
156,023
(4.301)
151,722
Bally Thomas Foundation
For conslruclion work relating to the new activity hub. The income received has been fully expended as
capital expenditure and depreciation will be charged against the fund over the useful economic life of the
building.
Eveson Charitable Trust
For construction work relating to the new activity hub. The income re￿iVed has been fully expended as
capital expenditure and depreciation will be charged against the fund over the usefvl economic life of the
building.
Garfield Weston Foundation
For construction work relating to the new activity hub. The income received has been fully expended as
capital expenditure and deprecialion will be charged against the fund over the useful economic life of the
building.
Leader Grant
For construction work relating to the new activity hlrb. The income received has been fully expended as
capital expenditure and depreciation will be charged against the fund over the useful economic life of the
building.
Sport England
For construdion work relating to the new activity hub. The income received has been fully expended as
capital expenditure and deprecialion will be charged against the fund over the useful economic life of the
building.
Vinci UK Foundation
These funds were given for tree planting, picnic benches and fencing to be used around the gym area. This
was lo provide additional amenity facilities and an overall enhancement to the site. Depreciation is charged
against the fund over the useful economic life of the assets.
Lidl Community Fund
These funds were given for improved food 51orage facilities with large industrial freezer and refrigerator.
Depreciation is charged against the fund over the useful economic life of the assets.
13-

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Unrestricted funds
The unrestricted funds of Ihe chariiy comprise the unexpended balance5 of donations and grants which are
not subject lo specific conditions by donors and granlors as to how Ihey may be used. These include
designated fvnds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incoming
resources
Resources
expended
At31
December
2024
General funds
415,668
246,637
(230,052)
432.253
Previous year:
At l January
2023
Incoming
resources
Resources
expended
At31
December
2023
General funds
383.202
226,505
(194.039)
415,668
19 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 December 2024".
Tangible assels
Current assetsl(liabilities)
242.426
189,827
151,722
394.148
189,827
432,253
151,722
583,975
Unrestrictsd
funds
2023
Restricted
funds
2023
Total
2023
At 31 December 2023:
Tangible assets
Current assetsl{liabilities)
231.341
184,327
156,023
387.364
184,327
415,668
156,023
571,691
14-

LEAPGATE ACTIVITY CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Operating lease commitments
At the reporting end date the Charity had outstanding commitments for fulure minimum lease payments under
non-canoellable operating leases, which fall due as follows..
2024
2023
Within one year
Between two and five years
In over five years
5,000
20,000
190,000
5.000
20,000
195,000
215.000
220,000
21 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
15