Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. A further description of our responsibilities is available on the Financial Reporting Council's website at: https'./lwww.frc.org.uk/Our-Work/Audit/Audit-and- assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for-auditlDescription-of-auditors-responsibilities-for- audit.aspx. This description forms part of our auditorfs reporc. Use of our report This report is made solely to the charitable companys members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable companys members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable companys members as a body, for our audit work, for this report, or for the opinions we have formed. John Howard (Senior Statutory Auditor) For and on behalf of Azets Audit Services Statutory Auditor 2nd Floor, Regis House 45 King William Street London EC4R 9AN Date: Prorecl (Wh$11eWTh8AW(e1 Limited Company Number.. 02849833 Charity Number 1025557 20
| 2022 | 2022 | 2022 | 2021 | |||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total funds | Total funds | |||
| Notes | E | 8 | 8 | 6 | ||
| INCOME AND ENDOWMENTS | FROM | |||||
| Donations and legacies |
48.346 | 48,346 | ||||
| Charitable activities |
||||||
| Business support and fundraising | 200,013 | 200,013 | 230,626 | |||
| Advice line | 662,704 | 662,704 | 638,460 | |||
| Investment income |
1,865 | 262 | ||||
| Other income | 57,926 | 57,926 | ||||
| Total | 970,854 | 970.854 | 877,607 | |||
| EXPENDITURE ON | ||||||
| Charitable activities |
||||||
| Business support and fundraising | 271,977 | 271,977 | 257,981 | |||
| Advice line | 403,578 | 403,578 | 382,810 | |||
| Public Education and Policy |
131,601 | 131,601 | 124,827 | |||
| Development and Growth |
35.094 | 35,094 | 33,288 | |||
| Total | 842,250 | 842,250 | 798,9D6 | |||
| NET INCOME | 128,604 | 128,604 | 78,701 | |||
| RECONCILIATION OF FUNDS |
||||||
| Total funds brought forward | 202,205 | 202,205 | 123,504 | |||
| TOTAL FUNDS CARRIED FORWARD | 17 | 330,809 | 3N,809 | 2D2,2D5 |
| 2022 | 2021 | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Total funds | Total funds | ||||||||
| Notes | |||||||||
| FIXEDASSETS | |||||||||
| Tangible assets | 13 | 3,509 | |||||||
| CURRENT ASSETS | |||||||||
| Debtors | 243,977 | 226,248 | |||||||
| Cash at bank | 590,071 | 441,266 | |||||||
| 834,048 | 667,514 | ||||||||
| CREDITORS | |||||||||
| Amounts falling |
due within | one year | 15 | (503,239) | (468r818) | ||||
| NET CURRENT | ASSETS | 330,809 | 198.696 | ||||||
| TOTAL ASSETSLESSCURRENT | LIABILITIES | 330,809 | 202,205 | ||||||
| NETASSETS | 330,809 | 202.205 | |||||||
| FUNDS | |||||||||
| Unrestricted funds |
330,809 | 202,205 | |||||||
| Restricted funds | |||||||||
| TOTALFUNDS | 330,809 | 202,205 | |||||||
| These financial Act 2006 relating |
statements have been prepared to small charitable companies. |
in accordance | with the special provisions | of Part 15 of | the | Companies | |||
| ther i t |
t | ts | eeabbr | der thea | dais vst | 17+belsen | caned | t | bahaiibr: |
| 2021 | ||||||||
|---|---|---|---|---|---|---|---|---|
| Notes | ||||||||
| Cash flows from operating | activities: | |||||||
| Cash generated from operations |
148948 | 161,698 | ||||||
| Net cash provided by operating |
activities | |||||||
| 148848 | 161696 | |||||||
| Cash flows from Investing | activities: | |||||||
| Interest received | 1,965 | 262 | ||||||
| Net cash provided by (used In) |
investing | |||||||
| activities | 1 886 | 262 | ||||||
| Cash flows from financing | activities: | |||||||
| Capitai repayments in year |
||||||||
| Net cash provided by (used In) activities |
financing | |||||||
| Change in cash and cash |
equivalents | in | the | 14S,S05 | 161,960 | |||
| reporting period |
||||||||
| Cash and cash equivalents | at the beginning | of | ||||||
| the reporting period |
442,266 | 279,306 | ||||||
| Cash and cash equivalents | at the end | of | the | |||||
| reporting period |
590,071I | 441r266 | ||||||
| Protect (Whiatleblowrng Advice) Limited Company |
Number. | 02649633 Chanty | Number | 1025557 |
| DONATIONS AND LEGACIES |
DONATIONS AND LEGACIES |
DONATIONS AND LEGACIES |
DONATIONS AND LEGACIES |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | ||||||||||||||
| 5 | |||||||||||||||
| Donations | (Uivestrictec!) | 1$,348 | 6.259 | ||||||||||||
| Donabons | (restncted) | ||||||||||||||
| Benent in-kind | ~30000 | ||||||||||||||
| 4S,346 | 6,259 | ||||||||||||||
| In 2022 we benefited from pro bono support from trainee LLP who were seconded to us for 3or6 month placements |
solicitors from We estimate |
Baker McKenzie and Howard the value of this to be around |
Kennedy 630,00 |
||||||||||||
| over the year Tiss |
arrangement | allows us |
to | provide | our staff the opportunity | to get | litigation | experience o |
|||||||
| secondment to law firms |
as part | of their own | training contracts | ||||||||||||
| INCOME | FROM CHARITABLE | ACTIVITIES | |||||||||||||
| 2022 | 2021 | ||||||||||||||
| Activity | t | 6 | |||||||||||||
| Incoming | resources | from | |||||||||||||
| charitable | acbvibes | Business support and | fundraising | 200,013 | 230.626 | ||||||||||
| Incoming | resources | from | |||||||||||||
| charitable | activities | Advice line | ~682 704 | 636,460 | |||||||||||
| 862,717 | 869,066 | ||||||||||||||
| 5. | INVESTMENT INCOME | ||||||||||||||
| 2022 | 2021 | ||||||||||||||
| 6 | f | ||||||||||||||
| Investment | income | 1,885 | 262 | ||||||||||||
| 6. | OTHER INCOME | ||||||||||||||
| 2022 | 2021 | ||||||||||||||
| 8 | |||||||||||||||
| Grant income (Joseph Rowntree | Charaable | Trust) | 57,92$ |
| Support | |||||
|---|---|---|---|---|---|
| Direct costs | costs | Totals | |||
| (See note 8) 6 |
(See note 9) f |
6 | |||
| Business support | and fundraising | 245,389 | 2S,$0$ | 271,$77 | |
| Advice line | 364,098 | 39,482 | 403,578 | ||
| Public Education | and Policy | 11$,726 | 12,875 | 131,601 | |
| Development | and | Growth | 31,661 | 3,433 | 35,094 |
| 759,S52 | 82,398 | S42,250 |
| 8. | OIRECTCOSTSOF CHARITABLE ACTIVITIES | OIRECTCOSTSOF CHARITABLE ACTIVITIES | OIRECTCOSTSOF CHARITABLE ACTIVITIES | OIRECTCOSTSOF CHARITABLE ACTIVITIES | OIRECTCOSTSOF CHARITABLE ACTIVITIES | |||
|---|---|---|---|---|---|---|---|---|
| SINS | 2021 | |||||||
| 5 | ||||||||
| 6181fcosts Nan sratf rosie |
610.646 Itt.207 |
592.067 I27.264 |
||||||
| 719331 | ||||||||
| 9. | SUPPORT COSTS | |||||||
| Governance | ||||||||
| NbutegiansfN | coats | Totals | ||||||
| 5 | 8 | 8 | ||||||
| Buunaaa suppoh ana Iuncaalsng | tsvtyd | 12,$$$ | 28.0Nt | |||||
| Advlae Ina | 21.151 | 10.$01 | $8,482 | |||||
| pUblc Earnssan anil mosey Oevelopment ana Oroath |
0.967 1,842 |
0,085 ~1591 |
12,075 5,4$$ |
|||||
| 10. | NET INCOIBEIIEXPENOITUREI | |||||||
| Ncl mcomc'I axpmahura) | ls staled | ahcr c bar gag vcrectbngl | ||||||
| 2882 | 2021 | |||||||
| 5 | I. | |||||||
| Oeprec mien - onvtsd assets | $.600 | 4 274 | ||||||
| OpBIBSng teste relrlals | $4,78$ | 30884 | ||||||
| Auruoys reit: visraootr |
- | Slaruloi | rr | BUdil | 0.700 | 5 400 | ||
| Audtor's remuneration |
. | Other serviCex | 1.600 | I 600 | ||||
| Namslan coals eie msae |
up or | |||||||
| 2022 | 202 I | |||||||
| I, | ||||||||
| Prermxex | 44 348 | |||||||
| Convnunlcslens | 4,480 | 9078 | ||||||
| Oabraceten | $509 | 4 274 | ||||||
| inning are lilaar& pubic relatens andmarxatlng |
0,2SS 'I1.071 |
10950 11 127 |
||||||
| IT Upgrade | 15805 | |||||||
| Oflice costs Ccvnputsi | and photacopie | 20.241 | 8 600 | |||||
| Other oflic8 extensre | 5.15$ | 6 272 | ||||||
| 4ural ays remrvra ~ation | - statute ry | aurst | 8,750 | 5 400) | ||||
| Aulstor'8 rsmcneabon | - non-aude | xen ces | 1.000 | I 600 | ||||
| profesaanai lees | ||||||||
| Provision far cea debts | 5.000 | I9653 | ||||||
| Othe*' | 7,878 | I0.3I7 | ||||||
| 152.420 | 148284 |
| Solar 88 and Wagsa | Solar 88 and Wagsa | 551,7$2 | 555032 | ||
|---|---|---|---|---|---|
| Social xec | unl)r coxts | 52,275 | 52 145 | ||
| Kmtsoyers | conlnbubon | 10de1ned contrtbxtdon | persion scheme | 2$,241 | 2,8.50$ |
| Other xtsff | coet8 | 29,$$2 | 13936 | ||
| ~rr vrv | sr vr |
| TANOISLE FIX | EDASSETS | |||
|---|---|---|---|---|
| Ftstures and Ibtlngs |
Computer octulpment |
Totals | ||
| 2 | E | |||
| COST | ||||
| At I January 2022 |
22 885 | 59290 | ||
| Dtspossxs | ||||
| X t 31 December | 2022 | ~22 5$$ | ~35402 | |
| OfPRECIATION | ||||
| At I January 2022 | 55.761 | |||
| Charge S)r year |
3 509 | |||
| Daprec wtion on | diepceels | |||
| At 31 DeCember | 2022 | |||
| NET KOOK VALIPK | ||||
| At 31 December | 2022 | |||
| Af 31 Deceiribxr | 2021 | 3509 |
| 2822 | '2021 | ||
|---|---|---|---|
| E | |||
| Trade deetors Other debtors |
217,43S S,40 |
208.BSS 6483 |
|
| Prepeynblrnts | end accrued incolde | 2S,OES | 11.196 |
| CREDITORS: ANIOUNTS FALUNIS MIE WITHIN ONE Y |
EAR | |
|---|---|---|
| 2022 | 2021 | |
| E | ||
| Trade creetws | a,m | Ig 870 |
| Social ser.urey end oIher taxes | 1IS.274 | 59 5B3 |
| Accrueh end deferre d income | 388,$38 | 389 365 |
| 2I022 | 2021 | |||
|---|---|---|---|---|
| Brought | forward balance et I January | 307,327 | 3rt2.037 | |
| Ar7Iounts Arllount |
recognised as incoming resources deltbrre d et 31 Decerntlsr |
in the 784e. | t3S7,827) 3S3,428 |
(A.2.837I 387.327 |
| 383,428 |
| Contnbullons | payable | payable | by the | company | company | for the year | |||
|---|---|---|---|---|---|---|---|---|---|
| 1$. | RECONCILtATIQN | QF NET | INCOME | TO itIETCASH FLOW FROMOPERAT)NQ | ACT)VITIES | ||||
| 2622 | |||||||||
| 2 | |||||||||
| Net Ineogne | forthe | reperbng | period | (as )batr the stetegnent cfttnanolal | |||||
| ectlvSlee) | 12$,$$4 | 76 791 | |||||||
| Ad)uetgneggts | for. | ||||||||
| Dsprec rsihon | charges | 4 273 | |||||||
| Iprlerest received | (1,$$6) | {2627 | |||||||
| Decrease in |
debtors | (17,729) | 66,1$7 | ||||||
| ingreage vh Ceedridre |
44.421 | 12.799 | |||||||
| Net dash provided | by operating | aotlvltlee | 161,698 |