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2025-03-31-accounts

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

The MGroup Partnership Chartered Certified Accountants C9 Glyme Court, Oxford Office Village Langford Lane Kidlington Oxford OX5 1LQ

Companies House Registration Number:

CE017981 Charity Number: 1184079

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS PAGES
Reference and administrative details 1
Trustees' report 2 to 4
Independent Examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 to 14

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025

TRUSTEES

Ms S Husband Mrs R Humphries (resigned 18 June 2025) Mr J Reed (appointed 9 January 2026) Ms E Pignatelli (appointed 18 June 2025)

CHARITY SECRETARY

The charity does not have an appointed secretary.

REGISTERED OFFICE

23 William Jessop Court Piccadilly Village Milbank St. Ancoats Manchester M1 2NE

COMPANIES HOUSE REGISTRATION NUMBER

CE017981 England and Wales

CHARITY REGISTRATION NUMBER

1184079 England and Wales

ACCOUNTANTS

The MGroup Partnership Chartered Certified Accountants C9 Glyme Court Oxford Office Village Langford Lane Kidlington Oxford OX5 1LQ

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and the financial statements for the year ended 31 March 2025.

Status

The organisation is a charitable incorporated organisation (CIO) limited by guarantee, registered as a charity on 24 June 2019.

The Charitable Incorporated Organisation (CIO) was established under an association constitution dated 24 June 2019, which established the objects, powers and governance of the CIO. Members have no liability to 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 administrative details are shown on page 1.

Objectives and activities

The purposes of the Chaitable Incorporated Organisation (CIO) are the saving of lives and the prevention of drug related crime for the public benefit by - (a) 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; (b) promoting evidence-based best practice in policing, harm reduction and drug treatment.

In financial year 2024/25 LEAP UK continued to resolve our ongoing governance and accounting issues with the support of LEAP US. As such we continued our pause on non-critical activities whilst we worked to ensure that our trustee board was quorate and able to take decisions regarding the charity and its work. As a result of this work all accounts from previous years are now submitted and accepted by the commission, LEAP UK is now a Foundation model CIO and the changes to our constitution have been accepted by the commission. As such moving into financial year 2025/26 we are now able to begin to operate in line with our aims, objects and the requirement for our work to be in line with the public benefit.

Achievements and performance

Whilst LEAP UK continued its pause on non-critical activities, we have emerged in a stronger position to enable us – moving forward – to be able to ensure that we are operating in line with best financial and governance practice. We are now able to begin our activities again safe in the knowledge that everything is correct and in place to protect us from any future delays in submitting accounts or issues with the quoracy of the trustee board.

The main objective for LEAP UK in 2024/25 was to ensure that our governance was correct, our systems were appropriate and our finances were submitted in line with the requirements of the Commission. As such we have achieved these goals and are now able to work to fulfil our charitable aims and objects in future financial years.

Due to bank account closure our charitable funds are currently held in trust by LEAP US until we can open another bank account. Our principle source of funds for the 2024/25 financial year was from LEAP US in lieu of LEAP UK being able to open a bank account. As such any payments are currently sent by wire to the recipients' account.

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2025

Contribution made by volunteers

As always LEAP UK is incredibly grateful to the independent contractors and volunteers who work to ensure we can continue to meet our aims and objectives as a CIO. Without the goodwill of all involved it is safe to say that we would not be able to continue our vital work within this sector.

A description of the principle risks facing the charity

The main risk to LEAP UK in financial years 2024/25 and moving forward is the lack of a bank account. We now have a trustee vote in place to begin to remedy this. The situation regarding funding is also challenging however, we are taking steps to ensure that training is accessed to enable continuing professional development in marketing, bid writing and attracting donations.

Financial review and plans for future periods

These financial statements confirm that the charity was in a secure financial position as it entered its sixth 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 operations arrangements to more efficiently deliver its charitable purposes.

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO).

The Trustees who served during the year and up to the date of the signature of the financial statements were:

Ms Susan Husband

Mrs Rose Humphries - Resigned 18/06/2025 Mr Jason Reed - Appointed 09/01/2026 Ms Emina Pignatelli - Appointed 18/06/2025

LAW ENFORCEMENT ACTION PARTNERSHIP uK￿UROPE CHARrrABLE INCORPORATED ORGANISATION TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 statement of trustees. responsibilltles The Iruslees are ￿sponsible for preparing the Truslee5' Report and the financial statements In accord8n¢e with applicable law and United lfjngd¢yn A¢counb"ng Standards Iuniled Kingdom Generalty Accepted Accounting Practs'cel. The Charitie5 Act 2011 requires the trustees to prepare financHI statements for each financial year which gwe a true and lair view of the stale of affairs of the charity and of the income resources and applicabon of resources. including the income and expenditure. of the charity for that year. In preparing these finanaal statements. the tnjstees are requi￿ lo.. select suitable accounting policies and then aM)ty them consislendy. CJbseTve tre methods and win¢iF4es in the Charitses SORP: make judgements and esb'mates that a￿ reasOTra￿e and pTudenl- slate whether applicable UK Accounting Standard5 have been followed, subject to any material departures disdosed and explained in the finanaal stslements.. and prepa￿ the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operatron. The trustees are responSi￿e lor keeping proper accountsng records which disdose with reaSona￿e accuracy at any b'me the financial PK>511ion ol the charity and enable Ihem to ensure that the finanGial statement5 CoM￿Y wth the Charities Act 2011. Ihe applicable Charib'es IAccounts and Reports) Regulats"ons and the provisions ol the CIO Conslilulion. They are also responsible for Safeguarding the asse15 of the charity and hen￿ for taking reasonable steps for the prevenbon and detection of fraud and olher irregulanb"es. In so far as the trustees are avrdre.. the￿ is no relevanl independent examination inforniatvm of v*hich the charitys independent examiner is unaware," and the Iru5tees have iaken all step5 that they ought to have taken lo make themsefve5 aware of any relevant independent examinatyon infomiatson and to estaNish that the independent examiner is aware of that nlom)ation. Approved by the TruSt￿S on 24.01.IL Signed on 115 behalf by ￿￿$SANTr

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 2025, which are set out on pages 6 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

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.

Signed on its behalf by:

For and on behalf of

Chris Denton ICAEW Independent Examiner The MGroup Audit Ltd Chartered Certified Accountants C9 Glyme Court Oxford Office Village Langford Lane Kidlington Oxford Office Village OX5 1LQ 28 January 2026

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

----- Start of picture text -----
Notes Restricted Unrestricted Total Total
Funds Funds Funds 2025 Funds 2024
£ £ £ £
INCOME
Income from donations 4 - 445 445 842
Income from grants 4 - 20,998 20,998 26,102
Total income 4 - 21,443 21,443 26,944
EXPENDITURE
Charitable activities 5 - 13,108 13,108 40,647
Governance costs 5 - 9,633 9,633 9,583
Total expenditure 5 - 22,741 22,741 50,230
NET MOVEMENT IN FUNDS - (1,298) (1,298) (23,286)
Reconciliation of funds
Total funds brought forward 11 29,074 27,661 56,735 80,021
Total funds carried forward 11 29,074 26,363 55,437 56,735
----- End of picture text -----

The statement of financial activities includes all gains and losses in the year.

All income and expenditure is from continuing activities.

LAW ENFORCEMENT ACTION PARTNERSHIP UKEUROPE CHARThA8LE INCORPORATED ORGANISATION 8ALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 2024 CURRE￿ ASSErs Debtors Cash at bank and in hand 60.429 1.109 64,306 2,779 61,538 67,085 CREOITORS.. Amounts falling due within one year 6.101 10,350 NET CURRENT ASSETS 55,437 56,735 NET ASSETS 55,437 56,735 FUNDS OF THE CHARITY: Unrestricted income funds Restricted income funds 11 11 26,363 29.074 27.661 29,074 55,437 56.735 These accounts were approved by the Trustees on ... 11.oI.IL and signed on its behalf by the followng.. MSSHU TnJst2e

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 GENERAL INFORMATION

Law Enforcement Action Partnership UK/Europe Charitable Incorporated Organisation is a registered charity in England and Wales. Its registered office and principal place of business is:

23 William Jessop Court Piccadilly Village Milbank St. Ancoats Manchester M1 2NE

The financial statements are presented in Sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of preparation of the financial statements

The financial statements have been prepared in accordance with 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 1 January 2019) (Charities SORP (FRS 102)) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Law Enforcement Action Partnership Inc. has committed to continue to support this charity in order that it can carry on as a going concern for the 12 months following the signing date of these accounts.

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 £20,998 (2024 - £26,102). All of this is to support the charity's activities and objectives.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it 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 its assets and are primarily associated with constitutional and statutory requirements.

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2 STATEMENT OF ACCOUNTING POLICIES (continued…)

Financial instruments

A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

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 to related parties and investments in non-puttable ordinary shares.

Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through the statement of financial activities.

Basic financial assets and financial liabilities are initially recognised at transaction price and measured at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. They are subsequently carried at their amortised cost using the effective interest rate method, less any provision for impairment. If the effect of the time value of money is immaterial, they are measured at cost less impairment.

Basic financial assets and liabilities which are measured at cost or amortised cost are reviewed for objective impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the statement of financial activities immediately.

Any reversals of impairment are recognised in the statement of financial activites immediately, to the extent that the reversal does not result in a carrying amount of the financial asset or liability which exceeds what the carrying amount would have been had the impairment loss not previously been recognised.

Financing transactions are measured at the present value of the future receipts discounted at a market rate of interest. They are subsequently measured at amortised costs using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Debtors

Short term 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 at fair value, net of transaction costs, and subsequently at amortised cost.

Funds

General funds are unrestricted 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.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes.

Designated funds are funds set aside by the trustees out of unrestricted funds for specific future purposes or projects.

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

3 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

No significant accounting estimates and judgements have had to be made by the trustees in preparing these financial statements.

4 INCOMING RESOURCES

The incoming resources included in the Statement of Financial Activities consist of the following sources of income:

Income from donations
Income from grants:
General project grants
LEAP UK/ EU growth fund
Total Income		 Restricted
Funds
£
-
-
-
-		 Unrestricted
Funds
£
445
-
20,998
21,443		 2025
Total
£
445
-
20,998
21,443		 2024
Total
£
842
10,262
15,840
26,944

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5 EXPENDITURE

The resources expended included in the Statement of Financial Activities consist of the following sources of expenditure:

Restricted
Funds
£
Charitable activities
Consultancy fees
-
Conference tickets
-
Travel expenses
-
-
Governance costs
Advertising
-
Communication and website
-
Accountancy and independent examiner's fees
-
Bank charges
-
Currency exchange losses
-
-
Total expenditure
-		 Unrestricted
Funds
£
12,841
-
267
13,108
-
835
11,030
14
(2,246)
9,633
22,741		 2025
Total
£
12,841
-
267
13,108
-
835
11,030
14
(2,246)
9,633
22,741		 2024
Total
£
20,854
-
19,793
40,647
1,104
318
5,900
15
2,246
9,583
50,230

6 STAFF COSTS AND TRUSTEES' REMUNERATION

The trustees did not claim expenses during the year for general amenities (2024: £NIL).

7 NET INCOMING RESOURCES / (RESOURCES EXPENDED) FOR THE YEAR

This is stated after charging: 2025
2024
£
£
Independent examiner's remuneration - Independent examination fees
3,420
2,000
- Non-independent examination fees
7,610
3,900

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8
DEBTORS
Accrued income
Other debtors
9
CREDITORS:amounts falling due within one year
Accruals
Other creditors		 2025
£
-
60,429
60,429
2025
£
6,101
-
6,101		 2024
£
15,840
48,466
64,306
2024
£
8,450
1,900
10,350

10 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Debtors
Cash at bank and in hand
Current liabilities		 Restricted
Funds
£
29,074
-
-
29,074		 Unrestricted
Funds
£
31,355
1,109
(6,101)
26,363		 2025
Total
£
60,429
1,109
(6,101)
55,437		 2024
Total
£
64,306
2,779
(10,350)
56,735

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

11 MOVEMENT IN FUNDS

£
Unrestricted funds:
General project grants
27,661
Total unrestricted funds
27,661
Restricted funds:
LEAP UK/ EU growth fund
29,074
Total restricted funds
29,074
Total funds
56,735
Movement in funds (previous year)
£
Unrestricted funds:
General project grants
26,608
Total unrestricted funds
26,608
Restricted funds:
LEAP UK/ EU growth fund
53,413
Total restricted funds
53,413
Total funds
80,021
At 1 April
2023
At 1 April
2024		 £
21,443
21,443
-
-
21,443
£
16,682
16,682
10,262
10,262
26,944
Incoming
resources
Incoming
resources		 £
(22,741)
(22,741)
-
-
(22,741)
£
(15,629)
(15,629)
(34,601)
(34,601)
(50,230)
Outgoing
resources
Outgoing
resources		 -
-
-
-
-
-
-
-
-
-
Transfers
Transfers		 £
26,363
26,363
29,074
29,074
55,437
£
27,661
27,661
-
29,074
29,074
56,735
As at 31
March 2025
As at 31
March 2024

LAW ENFORCEMENT ACTION PARTNERSHIP UK/EUROPE CHARITABLE INCORPORATED ORGANISATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12 ANALYSIS OF CASH AND CASH EQUIVALENTS

Cash in hand
Total cash and cash equivalents		 2025
£
1,109
1,109		 2024
£
2,779
2,779

13 RELATED PARTY TRANSACTIONS

At the year end, Law Enforcement Action Partnership Inc. held £60,429 on behalf of the charity. During the year, Law Enforcement Action Partnership Inc provided LEAP UK with £20,998 of grant income for the year, of which £20,998 was used.

14 STATEMENT OF FINANCIAL ACTIVITIES - COMPARATIVE FIGURES BY FUND-TYPE 2024

INCOMING RESOURCES
Charitable activities
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Governance costs
Total resources expended
Net movement in funds for the year
Total funds brought forward
Total funds carried forward
Activities to further the charity's objects		 Unrestricted
Funds
£
16,682
16,682
6,591
9,038
15,629
1,053
26,608
27,661		 Restricted
Funds
£
10,262
10,262
34,056
545
34,601
(24,339)
53,413
29,074		 Total
Funds 2024
£
26,944
26,944
40,647
9,583
50,230
(23,286)
80,021
56,735