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2024-03-31-accounts

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 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 2024 CONTENTS PAGES Reference and adminislralive detsils Trustees, report 2104 Independent Examinerfs report Statement of financial activities Balance sheet Notes to the financial slalements 8t014

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 2024 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 2024 The trustees present their annual report and the financial statements for the year ended 31 March 2024. 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 Chaitsble Incorporated Organisation 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-based best practice in policing, harm reduction and drug treatment. In 202312024 the charity was focussed on carrying out a govemance and operational review, including its working relationship with its international partners. As such, the charity pared back its programme of activities. The charity's limited activities in this financial year were aimed al raising awareness of the causes and effects of problematic drug use, drug related crime and the promotion and recommended best practice in policing, harm reduction and drug treatment. The ¢harity achieved this primarily through activities lo raise awareness of ils work, partnering with artists and attending conferences. Achiev&mant$ and p&rfomiance In 202312024 the charity was focused on its governance and operational review and make g(x)d progress in implementing changes lo streamline and improve ils governance and operations. The charity also continued to build relationships with other organisalions working in the sector, including those who historically have been reticent lo engage with organisalions linked to or involved in policing. The charity also generally raised awareness of ils work through social media, projects with artists, and by attending conferences. Contribution made by volunteers LEAP UK has an excellent team of volunteers who primarily drove forward ils activities in 202312024. The charity is incredibly grateful to our team of volunteers who work to help us meet our aims and objectives.

Docusign Envelope ID.. C572BAB6-CE04473C-B2ED.015E85621A17 LAW ENFORCEMENT ACTION PARTNERSHIP UKIEUROPE CHARITABLE INCORPORATED ORGANISATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 A description of the principle risks facing the charity LEAP UK has been focussed on reviewing ils governance and operations. working closely with its international partner organisalions. As part of this prO￿$s, the charity has identified and implemented a number of improvements. The charity has also fsced funding challenges, though support from partner organisations and the charity s volunteers has enabled the charity lo carry out the work as described in this report, as well as a governance and operational review. Flnanclal revlew and plans for future perlods These financial statements confirm that the charity was in a secure financial position as it entered ils fifth 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 lo continue with similar activities as this year lo further promote the charities objectives. The charity is currently undertaking a review of its governance and operations arrangements lo more efficiently deliver ils charitsble purposes. Structure, govemance and management The charity is a Charitable Incorporated Organisalion ICIOI The Trustees who served during the year and up lo the dale 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 2024 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 5￿nId6y.' C¢e6FeFC420A4￿...

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024

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 2024, which are set out on pages 5 to 14.

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

The charity’s gross income exceeded £25,000 and I am qualified to undertake the independent examination by being a qualified member of ICAEW, membership number 2639877.

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,:

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.

Chris Denton 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 2024 Restated (Note 4) Total Total Funds 2024 Funds 2023 Notes Restricted Funds Unrestricted Funds INCOME Income from donations Income from grants 842 15,840 400 79,762 10,262 26,102 Total income 10,262 16,682 26,944 80,162 EXPENDITURE Charitable activities 34,056 6,591 40,647 36,675 Governance costs 545 9,038 9,583 6,952 Total expenditure 34,601 15,629 50,230 43,627 NET MOVEMENT IN FUNDS 124,3391 1,053 123,2861 36,535 Reconciliation of funds Total funds brought forward 12 53,413 26,608 80,021 43,486 Total funds carried forward 12 29,074 27,661 56,735 80,021 The statement of financial activities includes all gains and losses in the year. AJI 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 2024 Notes 2024 Reststed (Note 4} 2023 CURRENT ASSETS Debtors Cash at bank and in hand 64,306 2,779 47,513 35,508 67.085 83,021 CREDITORS.. Amounts falling due within one year 10 10.350 3,000 NET CURRENT ASSETS 56,735 80,021 NET ASSETS 56,735 80,021 FUNDS OF THE CHARITY.. Unreslricled income funds Restricted income funds 12 12 27,661 29,074 26,608 53,413 56,735 80,021 10=16 GMT signed on its behalf by the followng.. These accounts were approved by the Trustees on . 11 February 2025 an Ms S Husband Trustee Mrs R Humphries Trustee s￿nId6Y.' S￿n•d by. C¢e6F9FC420A4￿. 04FAEOF Y77

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 2024 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 charity's ability to continue as a going concem. Law Enforcement Action Partnership Inc. has committed lo continue lo support this charity in order that it can carry on as a going concem. Grant income Grants and donations are only included in the Ststemenl 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 £26,102 {2023 - £79,762). All of this is to support the charity's activities and objectives. Expenditure Expenditure is recognised once there is a legal or constructive obligation lo make a payTnent to a third paty, 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 8ssels and are primarily associated with constitLJtional and statutory 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 2024 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 2024 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS No significant accounting estimates and judgements have had to be made by the Irustees in preparing these financial stalemenls. RESTATEMENT OF COMPARATIVES The comparative figures have been restated due to the previous ommission of a bank balance held. The below shows the detail of the amendments made lo the 2023 financial ststements.. Rostat8d (Nota 4) Orlglnal 2023 2023 Statement of Financial Activities sources of income- Income from donations 400 Statement of Financial Activities sources of expenditure: Bank charges {131 Balance sheet: Cash at bank and in hand Unrestricted income funds 35,508 27,661 33,305 24.405 INCOMING RESOURCES The incoming resources included in the Statement of Financial Activities consist of the following sources of income.. Rastrictgd Funds Unrastricted Funds 2024 Total 2023 Total Income from donatlons 842 400 Income from grants: General project grants LEAP UKJ EU growth fund 10,262 10,262 15,840 24,462 55,300 15,840 Total Income 10,262 16,682 26,944 80,162 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 2024 EXPENDITURE The reSoUr￿S expended included in the Statemenl of Financial Activities consist of the following sources of expenditure.. Restated (Note 4) 2023 Total Restricted Funds Unrestricted Funds 2024 Totsl Charitable activities Consultancy fees Conference tickets Travel expenses 18,304 2,550 20,854 13,740 334 22,601 15,752 4,041 19,793 34,056 6.591 40,647 36,675 Governance Costs Advertising Communication and website Accountancy and independent examiner's fees Bank charges Currency exchange losses 1,104 318 5.900 15 1,701 1,104 318 5,900 15 2,246 1,534 2,405 3,000 13 545 545 9,038 9,583 6,952 Total expenditure 34,601 15,629 50,230 43,627 STAFF COSTS AND TRUSTEES. REMUNERATION The trustees did not claim expenses during the year for general amenities l £NIL- 20231 NET INCOMING RESOURCES I {RESOURCES EXPENDED) FOR THE YEAR 2024 2023 Thls Is stated after charglng: Independent examiner's remuneration Independent examination fees Non-independenl examination fees 2,000 3,900 1,500 1,500

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 2024 DEBTORS 2024 2023 Accrued income Other debtors 15,840 48,466 47,513 64,306 47,513 10 CREDITORS.. amounts falling due within one year 2024 2023 Accruals other creditors 8,450 1,900 3,000 10,350 3,000 11 ANALYSIS OF NET ASSETS BETWEEN FUNDS Restated (Note 4) 2023 Total Restricted Funds Unrestricted Funds 2024 Total Debtors Cash at bank and in hand Current liabilities 29,074 35,232 2,779 110,3501 64,306 2,779 110,3501 47,513 35,508 13,0001 29,074 27.661 56,735 80,021 12

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 2024 12 MOVEMENT IN FUNDS At 1 Aprll 2023 Incomlng resources Outgolng resources Asat31 March 2024 Transfers Unrgstrirtgd funds: General project grants 26,608 16,682 115,6291 27,661 Totsl unrestricted funds 26,608 16,682 115,6291 27,661 Restricted funds: LEAP UKJ EU growth fund 53,413 10,262 134,6011 29,074 Total restricted funds 53,413 10,262 134.6011 29,074 Total funds 80,021 26,944 {50,2301 56,735 Movement in funds (previous yearl - Restated (Note 41 At 1 April 2022 Incoming resources Outgoing resources Asat31 March 2023 Transfgrs Unrestricted funds: General proje¢l grants 22,031 24.862 (20,2851 26,608 Total unrestricted funds 22,031 24,862 120,2851 26,608 Restricted funds: LEAP UKI EU growth fund 21,455 55,300 123,3421 53,413 Totsl restricted funds 21,455 55,300 123,3421 53,413 Totsl funds 43,486 80.162 143,6271 80,021 13

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 2024 13 ANALYSIS OF CASH AND CASH EQUIVALENTS Restated (Note 4) 2023 2024 Cash in hand 2,779 35,508 Total cash and cash equlvalents 2,779 35,508 14 RELATED PARTY TRANSACTIONS During the year, Law Enforcement Action Partnership Inc. was transferred £60,429 from the charity, lo hold these funds on its behalf. Law Enforcement Action Partnership Inc. incurred costs on behalf of the charity lotslling £11,963, meaning al the year end il held £48,466 on behalf of the charity. STATEMENT OF FINANCIAL ACTIVITIES- COMPARATIVE FIGURES BY FUND-TYPE- RESTATED 15 {NOTE 412023 Restated (Note 4) Total Funds 2023 Unrestricted Funds Restricted Funds INCOMING RESOURCES Charltable actlvltles Activities to further the charitys objects 24,862 55,300 80,162 Total incoming resources 24,862 55,300 80,162 RESOURCES EXPENDED Charitable activities 14.392 22,283 36,675 Governance costs 5,893 1,059 6,952 Totsl resources expended 20,285 23,342 43,627 Net movement in funds for the year 4,577 31,958 36,535 Total funds brought forward 22,031 21,455 43,486 Total funds carried forward 26,608 53,413 80,021 14-