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,: 

- (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. 


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 

- 5 - 



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-