LION CULTURE INITIATIVE CIC

Company limited by guarantee

Company Registration Number:
15807574 (England and Wales)

Unaudited statutory accounts for the year ended 30 June 2026

Period of accounts

Start date: 1 July 2025

End date: 30 June 2026

LION CULTURE INITIATIVE CIC

Contents of the Financial Statements

for the Period Ended 30 June 2026

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

LION CULTURE INITIATIVE CIC

Directors' report period ended 30 June 2026

The directors present their report with the financial statements of the company for the period ended 30 June 2026

Directors

The directors shown below have held office during the whole of the period from
1 July 2025 to 30 June 2026

Mr Joseph Fleming
Mr Michael Knox


The director shown below has held office during the period of
1 July 2025 to 14 November 2025

Mr Liam Starkey


The director shown below has held office during the period of
14 November 2025 to 30 June 2026

Mr Lloyd Roberts


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
4 September 2026

And signed on behalf of the board by:
Name: Mr Joseph Fleming
Status: Director

LION CULTURE INITIATIVE CIC

Profit And Loss Account

for the Period Ended 30 June 2026

2026 2025


£

£
Turnover: 53,881 2,340
Cost of sales: ( 24,479 )
Gross profit(or loss): 29,402 2,340
Distribution costs: ( 13,529 ) ( 355 )
Administrative expenses: ( 7,066 ) ( 3,980 )
Operating profit(or loss): 8,807 (1,995)
Profit(or loss) before tax: 8,807 (1,995)
Tax: ( 1,047 )
Profit(or loss) for the financial year: 7,760 (1,995)

LION CULTURE INITIATIVE CIC

Balance sheet

As at 30 June 2026

Notes 2026 2025


£

£
Fixed assets
Tangible assets: 3 1,300 0
Total fixed assets: 1,300 0
Current assets
Debtors: 4 2 2
Cash at bank and in hand: 26,175 1,005
Total current assets: 26,177 1,007
Creditors: amounts falling due within one year: 5 ( 20,410 ) ( 300 )
Net current assets (liabilities): 5,767 707
Total assets less current liabilities: 7,067 707
Creditors: amounts falling due after more than one year: 6 ( 1,299 ) ( 2,699 )
Total net assets (liabilities): 5,768 (1,992)
Members' funds
Profit and loss account: 5,768 ( 1,992)
Total members' funds: 5,768 (1,992)

The notes form part of these financial statements

LION CULTURE INITIATIVE CIC

Balance sheet statements

For the year ending 30 June 2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 4 September 2026
and signed on behalf of the board by:

Name: Mr Joseph Fleming
Status: Director

The notes form part of these financial statements

LION CULTURE INITIATIVE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

    Tangible fixed assets depreciation policy

    Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer Equipment =33% Straight Line

LION CULTURE INITIATIVE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2026

  • 2. Employees

    2026 2025
    Average number of employees during the period 3 3

LION CULTURE INITIATIVE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2026

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 July 2025 0 0
Additions 1,941 1,941
Disposals
Revaluations
Transfers
At 30 June 2026 1,941 1,941
Depreciation
At 1 July 2025 0 0
Charge for year 641 641
On disposals
Other adjustments
At 30 June 2026 641 641
Net book value
At 30 June 2026 1,300 1,300
At 30 June 2025 0 0

LION CULTURE INITIATIVE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2026

4. Debtors

2026 2025
£ £
Other debtors 2 2
Total 2 2

LION CULTURE INITIATIVE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2026

5. Creditors: amounts falling due within one year note

2026 2025
£ £
Taxation and social security 1,047 0
Accruals and deferred income 19,363 300
Total 20,410 300

LION CULTURE INITIATIVE CIC

Notes to the Financial Statements

for the Period Ended 30 June 2026

6. Creditors: amounts falling due after more than one year note

2026 2025
£ £
Other creditors 1,299 2,699
Total 1,299 2,699

COMMUNITY INTEREST ANNUAL REPORT

LION CULTURE INITIATIVE CIC

Company Number: 15807574 (England and Wales)

Year Ending: 30 June 2026

Company activities and impact

LION Culture Initiative CIC is a veteran-led community organisation based in Crosby, Merseyside. We deliver structured personal development and behaviour-change programmes to people at difficult turning points in their lives: men and women in and leaving custody, young adults who are not in education, employment or training, people leaving the Armed Forces, and women and men in our local communities who want to change direction. Our method is drawn from the founder's 27 years of British Army service, from Private Soldier to Regimental Sergeant Major and then commissioned officer, and rests on four principles: listening and self-development, understanding your own motivators and demotivators, ownership and responsibility, and building a network that supports rather than damages you. In the year to 30 June 2026 we delivered across four strands of work. The LION Programme, our core personal development and community offer for men, worked with more than 100 men over the year through courses, weekend sessions, community walks, mentoring and an active peer support group. The programme is free at the point of use and open to men from across Merseyside. The Lioness Programme supported 60 women through physical activity, personal development and wellbeing sessions, delivered with support from the Liverpool Airport Community Fund and Sport England's Movement Fund. The programme was designed to reach women who would not typically access mainstream sport or personal development provision. LION Futures, delivered under the Liverpool City Region Youth Guarantee Trailblazer and funded through the VOLA Consortium, enrolled 36 young people aged 18 to 21 who were not in education, employment or training. We retained 100% of participants once enrolled and filed 93 complete participant records. Participants included care-experienced young people, neurodivergent young people and young men connected to the criminal justice system. Progressions from the programme included entry into employment, and one graduate of the programme now works alongside us as a Co-Facilitator and Ambassador. Our custodial programme at HMP Liverpool has now worked with 32 men. HMP Liverpool is a Category B local prison receiving around 4,000 men a year and releasing roughly 150 every month, most of them back into Merseyside. We deliver an intensive four-day personal development programme inside the prison, combining classroom work with a personal workbook, a physical and team-building day run jointly with the prison PE staff, and a breathwork and self-regulation session delivered by an accredited instructor. Entry is based on willingness to engage rather than on risk category, sentence length or prior educational attainment, which means we reach men on short sentences who are routinely screened out of other provision. During the year we commissioned an independent academic evaluation of the custodial programme rather than relying on our own reporting. Dr Angus Ryrie of Liverpool John Moores University published a case-study evaluation in July 2026, using the Warwick-Edinburgh Mental Well-Being Scale, a bespoke sixteen-measure outcome questionnaire, in-situ observation, participants' own workbook material and follow-up interviews. Subjective wellbeing rose significantly across the cohort, from a mean of 45.9 before the programme to 58.1 afterwards. Fifteen of our sixteen outcome measures improved significantly, including emotional regulation, decision awareness, conflict response, risk awareness and personal responsibility. The evaluation concluded that the programme is a valid and effective personal development intervention that delivers tangible benefits to both prisoners and the prison system, and recommended exploring how it could be formally integrated into the prison education offer and linked to sustained mentoring after release. The community benefit we exist to deliver is this: people at a point of transition, who are at high risk of poor outcomes for themselves and of cost to public services, gaining the self-knowledge, self-regulation and relationships they need to take a different path. That benefit accrues to the individuals themselves, to their families, and to the communities across Merseyside they return to. Our programmes are delivered free to participants and are funded through grants, sponsorship and commissioned delivery. No part of our work is restricted to people who can pay for it. We work through partnership rather than in isolation. Over the year we worked with HMP Liverpool, probation services, Sefton@Work, the Sefton Care Experienced Team, Bootle Jobcentre Plus, The Learning Foundry, Inside Connections, The City of Liverpool College, local Army Reserve units, Altcar Training Camp, ThinkTree Education as our quality assurance partner, Liverpool John Moores University, and a network of local community interest companies, community gyms and veterans' organisations across Merseyside. The company generated total income of £72,824 in the year (2025: £2,340) and incurred total expenditure of £46,254 (2025: £4,335). Funding was received from Sport England's Movement Fund, The National Lottery Community Fund, the VOLA Consortium under the Liverpool City Region Youth Guarantee Trailblazer, and the Liverpool Airport Community Fund, together with commercial sponsorship from local businesses. £18,943 of grant funding was held at the year end for the delivery of committed programmes in the following year. All surpluses are retained within the company and applied to the delivery of its community purpose.

Consultation with stakeholders

Our stakeholders are the people who take part in our programmes and their families; the delivery partners and referral agencies we work with, including HMP Liverpool, probation services, Sefton@Work, the Sefton Care Experienced Team and Bootle Jobcentre Plus; our funders; our volunteers, mentors and facilitators; and the communities across Merseyside in which we deliver. Participants are consulted continuously and formally. Every participant completes a baseline and end-line self-assessment, and produces their own workbook material, personal values statement, performance profile and goal map. Participants are asked for feedback after every session and at the end of every programme. Participants who have left our programmes are followed up at four weeks and thirteen weeks. During the year we also commissioned an independent evaluation by Liverpool John Moores University, which included in-situ observation of two full programmes and confidential one-to-one interviews with participants conducted by the researcher rather than by us, so that participants could speak freely about the programme without us in the room. Delivery and referral partners are consulted through regular review meetings, and our quality assurance partner ThinkTree Education reviews outcome data and delivery observations after each cycle. Consultation changed what we do. Participants told us that a rigid, fixed-cohort course structure did not fit their circumstances, so we have moved to individual intake assessments, individual learning plans and rolling monthly intake, allowing people to start when they are ready and progress at a pace that reflects their lives. Participants and the independent evaluation both told us the opening day of the custodial programme was too theory-heavy, so we are reducing the theoretical content and building prison-specific scenarios generated with participants rather than written for them. The evaluation identified that our breathwork session surfaced significant emotional material for some men, so we now brief prison staff to check in with participants later the same day and are writing that safeguard formally into the programme design. Participants asked repeatedly for support that continued beyond the course itself, so our free community offer of weekend sessions, community walks and a peer support group has been extended and is now the standard route on from every programme rather than an optional extra. Our first year of youth delivery showed that marketing generated enquiries but not attendance, so we rebuilt recruitment around trusted referral partners. Peer feedback also led us to recruit a programme graduate as a paid Co-Facilitator and Ambassador, so that new participants meet someone with direct experience of the programme before they meet anyone else.

Directors' remuneration

No director received a salary or other remuneration directly from the company during the financial year to which this report relates. During the year the company paid £16,729 to LION Ltd, a company connected to director Joseph Fleming, for coaching, facilitation, mentoring, programme management and administration services delivered under the company's funded programmes. Mr Fleming declared his interest in that company and took no part in the decision to engage it. The services were delivered in full and charged at rates agreed in advance, and the arrangement was disclosed to the funders of the programmes concerned. A director's loan of £1,400 owed to Mr J Fleming was repaid during the year. The balance outstanding at the year end is due to be repaid in full during the following financial year.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
4 September 2026

And signed on behalf of the board by:
Name: Mr Joseph Fleming
Status: Director