2023-03-31-accounts - Law Enforcement Action Partnership Uk/europe Charitable Incorporated Organisation

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 The MGroup Partnership Chartered Certified Accountants C9 Glyme Court, Oxford Office Village Langford Lano Kidlington Oxford OX5 1LQ Companles House Registratlon Number: CE017981 Charity Number: 1184079

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CONTENTS PAGES Reference and adminislralive detsils Trustees, report 2103 Independent Examinerfs report Statement of financial activities Balance sheet Notes to the financial slalements 7t012

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023 TRUSTEES Ms S Husband Mrs R Humphries CHARITY SECRETARY The charity does not have an appointed secretary. REGISTERED OFFICE 23 William Jessop Court Piccadilly Village Milbank St. Ancoals Manchester M12NE COMPANIES HOUSE REGISTRATION NUMBER CE017981 England and Wale¢ CHARITY REGISTRATION NUMBER 1184079 England and Wales ACCOUNTANTS The MGroup Partnership Chartered Certified Accountants C9 Glyme Court Oxford Office Village Langford Lane Kidlington Oxford OX51LQ

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their annual report and the financial statements for the year ended 31 March 2023. Status The organisation is a charitable incorporated organisalion ICIOI limited by guarantee, registered as a charity on 24 June 2019. The Charitable Incorporated Organi58tion {CIOI was established under an association constitution dated 24 June 2019, which established the objects, powers and governance of the CIO. Members have no liability lo contribute to the CIO'S assets and no personal responsibility for settling the CIOS debts and liabilities, in the event of winding up. The reference and adminislralive details are shown on page 1. Objectives and activities The purposes of the Charitable Incorporated Organisalion ICIOI are the saving of lives and the prevention of drug related crime for the public benefit by- lal raising awareness of the causes and effects of problematic drug use and drug related crime with the public, service providers and professionals including police services, and policy makers- Ibl promoting evidence-b8sed best practice in policing, harm reduction and drug treatment. The main activity during the year was the attendance at speaking events and conferences, soci81 media presence, media appearances and podcasts. Achievements and perfomiance In 2022123 the charity continued its activities aimed at raising awareness of the causes and effects of problematic drug use, drug related crime and the promotion of recommended best practi in policing, harm reduction and drug treatment. The charity achieved this by higher supporter and volunteer recruitment, which allowed for increased reach and awareness of ils message through additional influence within law enforcement and via increased media appearances and social media presence. Financial review and plans for future period5 These financial ststements confirm that the charity was in a secure financial position as il entered its fourth year. Nonetheless, in common with other organisations, the charity faces rising costs - arising partly from higher inflation. The charity is reliant upon grant income. Future plans are to continue with similar activities as this year to further promote the charities objectives. The charity is currently undertaking a review of its governance and opeffitions arrangements to more efficiently deliver ils charitable purposes. Structure> governance and management The charity is a Charitable Incorporated Organisalion ICIOI The Trustees who served during the year and up lo the date of the signature of the financial slalemenls were.. Ms Susan Husband Mrs Rose Humphries

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 Statement of trustees. responsibilities The Iruslees are responsible for preparing the Trustees, Report and the fin8ncial ststemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. The Charities Act 2011 requires the Iruslees 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 income resources and application of resources, including the income and expenditure, of the charity for that year. In preparing these financial stslemenls, the trustees are required to= select suitsble accounting policies and then apply them consistently,. observe the methods and principles in the Charities SORP., rnake 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., and prepare the financial slalements on the going concern basis unless it is inappropriate lo presume that the charity 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 charity and enable them to ensure that the financial statements comply with the Charities Acl 2011, the applicable Charities IAccounls and Reports) Regulations and the provisions of the CIO Conslitulion. 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. In so far as the trustees are aware.. there is no relevant independent exam information of which the charity's independent examiner is unaware., and the Iruslees have taken all steps that they ought lo have taken lo make themselves aware of any relevant independent exam information and to establish that the independent examiner is aware of that information. Approved by the Trustees on 11 February 2025 1 10:16 GMT Signed on its behalf by csetFBFC4ZOAIC5..

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023

I report to the trustees on my examination of the accounts of Law Enforcement Action Partnership UK/Europe Charitable Incorporated Organisation for the year ended 31 March 2023, which are set out on pages 5 to 12.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act").

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the 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 which gives me cause to believe that in, any material respect,:

(1) the accounting records were not kept in accordance with section 130 of the Act; or
(2) the accounts did not accord with the accounting records; or
(3) the accounts did 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 the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Penny Casterton For and on behalf of The MGroup Partnership Chartered Certified Accountants C9 Glyme Court Oxford Office Village Langford Lane Kidlington Oxford OX5 1LQ

12 February 2025

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023 Notes Restricted Funds Unrestricted Funds Total Total Funds 2023 Funds 2022 INCOME Income from grants 55,300 24,462 79,762 11,219 Total income 55,300 24,462 79,762 11,219 EXPENDITURE Charitable activities 22,283 14,392 36,675 15,327 Governance costs 1,059 5,880 6,939 Total expenditure 23,342 20,272 43,614 15,327 NET INCOME 31,958 4,190 36,148 (4,1081 NET MOVEMENT IN FUNDS 31,958 4,190 36,148 {4,108) Reconciliation of funds Total funds brought fOard 21,455 20,215 41,670 45,778 Total funds carried forward 53,413 24,405 77,818 41,670 The statement of financial activities includes all gains and losses in the year. All income and expenditure is from continuing aclivilies.

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION BALANCE SHEET AS AT 31 MARCH 2023 Notes 2023 2022 CURRENT ASSETS Debtors Cash at bank and in hand 47,513 33,305 41,790 80,818 41,790 CREDITORS.. Amounts falling due within one year 3.000 120 NET CURRENT ASSETS 77,818 41,670 NET ASSETS 77,818 41,670 FUNDS OF THE CHARITY.. Unreslricled income funds Restricted income funds 11 11 24,405 53,413 20,215 21,455 77,818 41,670 11 February 2025 1 10'.16 GFffjr and signed on its behalf by the followng.. These accounts were approved by the Trustees on . Ms S Husband Trustee Mrs R Humphries Trustee $Tr•d by.. $4n•d by.. C86¢FBFC12W.. Q4FAEfjF 434F7

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 GENERAL INFORMATION Law Enforcement Action Partnership UKIEurope Charitable Incorporated Organisation is a registered charity in England and Wales. Ils registered office and principal place of business is.. 23 William Jessop Court Piccadilly Village Milbank St. Ancoals Manchester M1 2NE The financial statements are presented in Sterling, which is the functional currency of the charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of preparation of the financial statements The accounts have been prepared in accordance with the Statement of Recommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011. Going concern The trustees consider that there are no material uncertainties about the charitls abilty to continue as a going concern. Grant income Grants and donations are only included in the Statement of Financial Activities when the charity has unconditional entitlement to the resources and are treated as restricted or unrestricted income in line with the donor's instructions. The charity received total grant income of £79,762 {2022 - £11,219). All of this is to support the chariws activities and objectives. Expendlture Expenditure is recognised once there is a legal or constructive obligation lo make a payment lo a third party, il is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings. Charitable activity costs are expenses directly incurred in achieving the objectives of the charity. Governance costs include those incurred in the governance of the charity and ils assets and are primari associated with constitutional and ststulory requirements.

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 STATEMENT OF ACCOUNTING POLICIES Icontlnued...) Financial instruments The charity only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans lo related parties and investments in non-puttable ordinary shares. Financial assets are measured al cost and are assessed at the end of each reporting period for objective eviden of impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the stslemenl of financial activities. The impaimient loss for financial assets measured at cost is measured as the difference between an 8sset's carrying amount and the best estimate, which is an approximation, of the amount that the charity would receive for th8 asset if it were to be sold at the reporting date. Financial assets and li8bilities are offset and the nel amount reported in the balance sheet when there is an enforceable right lo set off the recognised amount and there is an intention lo settle on a net basis or lo realise the asset and settle the liability simultsneously. Debtors Short lemi debtors are measured at transaction price, less any impairment. Creditors Short term trade creditors are measured at the transaction price. Other financial liabilities. including bank loans, are measured initially al fair value, nel of transaction costs, and subsequenuy al amortised cost. Funds General funds are unreslricled funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Reslricled funds are funds which are to be used in accordance with specific reslriclions imposed by the donors or which have been raised by the charity for particular purposes. Designated funds are funds set aside by the Iruslees out of unrestricted funds for specific future purposes or projects.

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS No significant accounting estimates and judgements have had to be made by the Irustees in preparing these financial stalemenls. INCOMING RESOURCES The incoming resources included in the Statement of Financial Activities consist of the following sources of income.. Restricted Funds Unrestricted Funds 2023 Total 2022 Total Income from grants- General project grants LEAP UKJ EU growth fund 24,462 24,462 55,300 11,219 55,300 Total Income 55,300 24.462 79,762 11,219 EXPENDITURE The resources expended included in the Statement of Financial Activities consist of the following sources of expenditure.. Restricted Funds Unrestricted Funds 2023 Total 2022 Total Charltable actlvltles Consultancy fees Conference lickels Other charges Travel expenses 2,350 11,390 334 13,740 334 7,224 8,103 19,933 2,668 22,601 22,283 14.392 36,675 15,327 Governance costs Advertising Communication and website Accountancy and independent examiner's fees 1.534 1,346 3.000 1,534 2,405 3,000 1,059 1,059 5,880 6,939 Total expenditure 23,342 20,272 43,614 15,327

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 STAFF COSTS AND TRUSTEES. REMUNERATION The trustees did not claim expenses during the year for general amenities l £NIL - 20221 NET INCOMING RESOURCES I (RESOURCES EXPENDED) FOR THE YEAR 2023 2022 This is stated after charging: Independent examiner's remuneration Independent examination fees Non-independenl examination fees 1,500 1,500 120 DEBTORS 2023 2022 Accrued income 47,513 CREDITORS.. amounts falling due within one year 2023 2022 Accruals 3,000 120 10 ANALYSIS OF NET ASSETS BETWEEN FUNDS Restricted Funds Unrestricted Funds 2023 Total 2022 Total Debtors Cash at bank and in hand Current liabilities 47,513 5,900 47.513 33,305 {3,0001 27.405 13,0001 41,790 11201 53,413 24,405 77,818 41,670 10

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 11 MOVEMENT IN FUNDS At 1 Aprll 2022 Incomlng resources Outgolng resources Asat31 March 2023 Transfers Unrgstrirtgd funds: General project grants 20,215 24,462 120,2721 24,405 Totsl unrestricted funds 20,215 24,462 120,2721 24,405 Restricted funds: LEAP UKJ EU growth fund 21,455 55,300 123,3421 53,413 Total restricted funds 21,455 55,300 123.3421 53,413 Total funds 41,670 79,762 {43,6141 77,818 Movement in funds (previous yearl At 1 April 2021 Incoming resources Outgoing resources Asat1 April 2022 Transfgrs Unrestricted funds: General proje¢l grants 17,154 11.219 18,1581 20,215 Total unrestricted funds 17,154 11,219 18,1581 20,215 Restricted funds: LEAP UKI EU growth fund 28,624 17.1691 21,455 Totsl restricted funds 28,624 17,1691 21,455 Totsl funds 45,778 11.219 115,3271 41.670

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12 ANALYSIS OF CASH AND CASH EQUIVALENTS 2023 2022 Cash in hand 33,305 41,790 Total cash and cash equlvalents 33,305 41,790 13 RELATED PARTY TRANSACTIONS During the year, Mr N Woods, a board member of a related charity'Law Enforcement Action Partnership INC,, incurred expenses of £40,734 on beh8lf of the charity and was reimbursed for these costs. 14 STATEMENT OF FINANCIAL ACTIVITIES- COMPARATIVE FIGURES BY FUND-TYPE Unrestrlcted Funds Restrlcted Funds Total Funds 2022 INCOMING RESOURCES Charitable activilies Activities lo further the charills objects 11,219 11,219 Total incoming resources 11,219 11,219 RESOURCES EXPENDED Charitable activities 8,158 7,169 15,327 Total resources expended 8,158 7,169 15,327 Ngt 9XPgnditurg 3.061 {7,169) 14,1081 Net movement in funds for the year Totsl funds brought foNard 3,061 17,154 (7,169) 28,624 14,1081 45,778 Total funds carried forward 20,215 21,455 41,670 12