REGISTERED COMPANY NUMBER: 03080847 (England and Wales)
REGISTERED CHARITY NUMBER: 1048181
REPORT OF THE TRUSTEES AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
FOR
SAFE GROUND
SAFE GROUND
CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
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Report of the Trustees |
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Independent Examiner's Report |
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6 |
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Statement of Financial Activities |
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7 |
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Balance Sheet |
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Notes to the Financial Statements |
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SAFE GROUND (REGISTERED NUMBER: 03080847)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheirreport with
thefinancialstatementsofthecharityfortheyearended31March2021.Thetrusteeshaveadoptedtheprovisions of
AccountingandReportingbyCharities:StatementofRecommendedPracticeapplicabletocharitiespreparing their
accountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS 102)
(effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and activities
TheobjectoftheCompanyistoadvancetheeducationofthepublic,inparticularbutnotexclusivelyprisonersin the
arts,specificallytheartofdrama,literatureandpoetryandtousetheartstorehabilitateprisoners,offenders and
community members by promoting and developing people's creative and artistic abilities, parenting and relationship skills.
Significant activities
SafeGroundisexpertinthedesignanddeliveryofarts-based,therapeuticgroupwork.Weoperateinarange of
custodialandcommunitysettingsnationally,creatingspacesinwhichtransformationalchangecanoccur.Our work
offersaccesstonewperspectives,createsopportunitiesfordiscussionanddebate,andinvitesparticipantstotake risks,
experiencing themselves and each other in new ways.
Ourprogrammesdocreateapositiveimpact;analysisofFathersInsideshowsa40%reductioninre-offending between
programmeparticipantsandtheircounterpartswhodidnotparticipate(JusticeDataLab,2016).Ourmost recent
evaluationofFathersInside(Blagden2019)highlightedastatisticallysignificantreductioninparentalstress pre/post
programmeandasignificantincreaseinless-restrictiveattitudestowardsparentingbecauseoftheprogramme.76.5% of
participantsengagedinfurtherETE(education,trainingandemployment)onemonthaftercompletingFathers Inside,
compared to 53.6% prior to the programme.
UntilMarch2020whenanationwidelockdownforcedanendtogroupworkinsecuresettingsandourface-to-face work
wasputonhold,SafeGround'sflagshipprogrammeshadcontinuedtodeliverimpactandgenerateinterestfroma range
ofstakeholders.Theyremainanintegralpartofourorganisationalstrategyandwelookforwardtoestablishing the
revised versions of Fathers Inside and Family Man and expanding our network when it is safe to do so.
"You guys gave me so much power and helped me out through everything. It's really shocking to realise that I
thought I was strong before but now I feel really strong."
Our Own Stories Participant, 2021
Throughoutthechallengesof2019/2020theteamworkedtirelesslytoadaptourwaysofworking,buildonour impact,
andproduceoutcomesforbothexisting,emergingandnewaudiences.AtHMPParc,wheretheyare adequately
resourcedtodelivershortprogrammes,ManUpwasdeliveredtwicetosmallgroupsofmenontheFamily Interventions
Unit.
OurOwnStorieswasmodifiedforonlinedelivery,reaching38womenbetweenJuly2020andFebruary2021; new
programmesGreatMindsandTheCommonRoomprovidedspaceswheregroupmemberscametogethertoshare their
emotionalresponsesduringthecovidpandemic.OurHumanWritesseriesandThinkingSpacepacksdemonstrate our
commitmenttoproducinghighqualitycreativeresourcesstimulatingthoughts,ideasandstoriesintheirusers; Family
Focusisanaudio-visualfamilyrelationshipprogrammedevelopedinresponsetoacallfordigitalresourcessuitablefor in
celllearning;TheComfortZonerepresentsthevalueofSafeGroundprocessesincommunitysettings.The programme's
inclusion as part of a new integrated service models for mental health can be replicated in secure settings.
"I used the word nourishing about my experience of the group. There was something that felt nurturing about the
experience of feeling seen in my fullness ie. both what I present in a more explicit way on a day-to-day level, and also
the parts I usually try to keep hidden."
Great Minds Participant, 2020/21
BetweenApril2020andMarch2021,weworkedwithatotalof72menandwomenwhojoinedusonlinefrom across
EnglandandWales.Wedistributedhardcopyresourcestoapproximately400peopleinsecureandcommunity settings
nationally.Wearemorecommittedthanevertothecreationofinclusiveandempatheticcommunities,working towards
a world without punishment.
-1-
SAFE GROUND (REGISTERED NUMBER: 03080847)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
OBJECTIVES AND ACTIVITIES
Public benefit
Thetrusteesconfirmthattheyhavecompliedwiththedutyinsection17(5)ofthe2011CharitiesActtohavedue regard
to the Charity Commission's general guidance on public benefit.
Thetrusteesaresatisfiedthattheaimsandobjectivesofthecharitymeetthepublicbenefitrequirement;andthat the
charity's activities are in support of those aims.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
WhentheU.K.wentintolockdown,visitsweresuspendedindefinitely,andwespentsometimeconsideringhow we
couldoffercomfortandmeaningfulactivityformenandwomengoingthroughlockdowninprison.Our earliest
contributiontooktheformofillustratedletters,eachofwhichincludedshortinstalmentsofanoriginalshortstory for
children,'TheLittleFoxes'.Itwasourintentionthattheseletterscouldprovideinspirationtothosewhoreceived them.
Withinthecontextof23-hourlockdownsinprisons,wewantedtodemonstratethatimaginationandcreativity can
prosperanywhere.Ourletterssampledvarioustechniquesforcommunicatingthroughletterwriting,including through
theuseofillustrationHumanWritesisaseriesoften,unique,creativereadingandwritingresources,designedby Safe
Ground to inspire artistic expression through group or self-directed learning.
OurOwnStorieswomen'sprogrammecontinuestorunaspartoftheMinervaWrapAroundserviceforwomen across
London.Atthebeginningoftheyearweadaptedtheprogrammeforonlinedeliveryandhavewelcomed38women over
6 week programmes since April. Programme delivery will continue online until face to face work can resume safely.
AsanimmediateresponsetotheimpactoflockdownandCovidrestrictionsonwomeninLondon,wedesigned and
producedourThinkingSpaceCardsandJournals.WeweregenerouslyfundedbytheLondonCommunityFoundation to
createasetofhigh-qualityresourcesasanofferofimmediatepracticalsupporttothevulnerablewomenwework with
throughtheMinervaWrapAroundproject,prisonsandothercommunityandsecuresettingsworkingwithwomen across
London. These resources comprise of a hardback journal, a set of strength cards, and a blank greetings card.
RevisionstoFathersInsidehavecontinueddespitedeliverybeingpausedformostoftheyear.Thefinalversionof the
complete FI manual and training resources is almost ready for production.
Withnewtechnologyandsociallydistancedexperiencesinmind,webegantodesignanddeliverservicesfora new
onlineworld.Twoweekslater,weheldourfirstpublicReflectiveGroup,GreatMinds-aspaceopento everyone,
designedtoencourageandsupportcollectivereflectionforpersonalandprofessionaldevelopment.FromEngland to
Mexico,IrelandtotheUnitedStates,groupmemberscametogethertothinkabouttheiremotionalresponses, thoughts,
ideasandconcernsduringtheCovid-19pandemic.WebroughtbackGreatMindsinApril,afterendingitinDecember, for
a time-bound 8 week run, which provided a further space for reflection.
Covid-19exacerbatedthealreadysignificantbarrierstopositivefamilytiesfacedbypeopleinprisonandwe recognised
familysupportwouldbemorecrucialthanever.Inconsultationwithcolleaguesinsecuresettings,webegan the
developedFamilyFocus,afamilyrelationshipsprogrammedesignedforself-directed/in-celllearning.Theprogramme has
beendesignedinordertosustainafocusonfamilyrelationshipsformenunabletoaccessgroupworkatthe moment.
Theseresourcesactasbothengagementtoolsforface-to-facegroupworkwhenitreturns,andstand-alone personal
development materials.
In2020SafeGroundwasinvitedbythePrisonerLearningAlliance(PLA)tohostaoncemonthlyreflectivepractice group
forprison-basededucatorsamongtheirmembership,calledTheCommonRoom.Participantswithabroadrange of
experienceasteachersworkinginsecuresettingsjoinedusonlinefromalloverthecountrytoreflectasagroupon their
experiencesof,andtheirrelationshipstotheirwork.SafeGroundcontinuestoworkcloselywiththePLAtoevaluate the
need and the impact of these processes for educators among their membership.
ThebidwesubmittedtodesignanewcommunityprogrammewiththeLondonHealthPartnershipwassuccessful. The
ComfortZonewasdesignedasanonlinetherapeuticcreativereadingandwritingprogrammeforresidentsin Merton
suffering from social isolation and low-level mental health issues. Delivery will begin in 2021.
Overtheyearwehavecontinuedtocontributetopolicyandpracticethrougharangeofformalandinformal routes;
contributingtoimportantconversationsaroundthenewProbationcontractswithHMPPS,participatinginonline events
and conferences with Voice of the Child, Centre for Crime and Justice Studies and MizogArts.
-2-
SAFE GROUND (REGISTERED NUMBER: 03080847)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021
FINANCIAL REVIEW
Financial review and reserves
Income for the period was £229,652 (2020: £219,097). Expenditure was £192,984 (2020: £252,395).
The surplus for the period was £36,668 (2020: £33,298 deficit).
Reservescarriedforwardattheyearendare£137,149(2020:£100,481)ofwhich£122,313(2020:£99,326) is
unrestricted and £14,836 (2020: £1,155) is restricted.
SafeGround'sreservespolicyaimstomaintainalevelofunrestrictedreserveswhichwillenableittomeetits future
commitmentsandensurethatthereareadequatefundstorunthecharityforaperiodofatleastsixmonths, having
regardtotherequirementsofitsplannedprojects.ManagementandTrusteesmaintainaconsistentandvigilant review
of the financial health and well being of the organisation.
Inthelastfinancialyear,SafeGround'sexpenditureagainstitsunrestrictedfundsamountedto£163,110 (2020:
£208,334).At31March2021,thecharity'sunrestrictedreservesamountedto£122,313(2020:£99,326).Thislevel of
reserves is therefore more than sufficient to meet the charity's reserves policy.
Thislevelofunrestrictedreserveshasbeenbuiltupoverthelastfewyearsandhaspermittedthecharitytocontinue to
funditscoredevelopmentplansduringaperiodwhenthefundingforsuchexpenditurehasbecomeevermore restricted.
Contractincomewithinandacrossthesecureestateandprisoneducationcommissioningarebothexpectedto increase
over the next year which the Trustees hope will again deliver increasing contributions towards core costs.
Therearenofundsindeficitandthetrusteeshavenouncertaintiesaboutthecharity'sabilitytocontinueasa going
concern based on the income in the year ahead.
Principal risks and uncertainties
AlthoughCovid19curtailedmuchofourinpersonworkin2020,weadaptedmanyofourprogrammesandfeel prepared
for2022.Alongsideourextensiveactivitiesduringthelockdownperiod,wehavebeenabletocontinuetoplan and
developfuturework.Wehaveasolidbasisforourfinancialpositionoverthenext12monthswithagoodbase of
securedincomeandalargerangeofpossiblenewopportunitiesfordevelopment.Covid19haslimitedfinancial impact
on this financial year.
TheimpactofCovid19onpeopleinprisonandtheirfamiliesisapriorityconcernforSafeGround.Ourwork and
functionisonlysignificantifitcansupportpeopleincrisisorinneedofourservices.TherisksfacingSafeGroundfor the
yearaheadcontinuetobefinancialstability-particularlyinthecontextofaperiodofhiatusforalldeliveryand impact
collection, funding priorities and access to our network of delivery sites for development work.
TheTrusteesdecidednottoimplementthefurloughscheme,butinconsultationwiththeteam,wedecidedto reduce
ourhoursandcontinuetodeliverqualityservices.Asaresultofthisdecisionwehavebeenabletoensuretheimpact of
arangeofnewandexistinginterventionsoutlinedabove.Thestaffteamhavemadeahugecontributionandsacrifice to
the organisation, and this may lead to a retention risk in the year ahead.
Thereareseveralnewareasofworkdevelopingforusintheyearahead,allatearlystagesofagreementbut significant
ascontributionstothenewProbationformulation,newpartnershipsanddeliverysitesandwelookforwardto those
comingtofruitionefficiently.Thereisalwaysariskthatworkinadvanceddiscussioncanfailtomaterialiseandfor a
smallorganisationlikeSafeGround,oftencashflowandprojectionsseemnottocorrelate.Whileweareusedto the
perennialrisksofdeliveringhighqualityservicesinanincreasinglypricefocusedenvironment,nowmorethanever we
areawareoftherisksahead.TheTrusteesareengagedandactivelyinvolvedinstrategicthinkingandplanningand we
worktofutureprooftheorganisationwithourapproach.Weintendtoimproveourcommunications,raiseourprofile and
sustainourimpact,drivingcommissioningandphilanthropicfundingandtransformingindividual,groupand institutional
dynamics.
-3-
SAFE GROUND (REGISTERED NUMBER: 03080847)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
FUTURE PLANS
TheNewNormal:WeawaitconfirmationoftheawardsfromArtsCouncilEnglandforTheNewNormalproject.We have
beguntopartnerwithrelevantagenciestodeveloppioneering,accessibleandengagingmaterialforpeopleinprison via
digitalroutes.WeareatthestartofthiswithHMPBerwyn&HMPWaylandandarekeentoworkwithHMPPSand others
tocreateresourcesthatcanactasengagement,followup,andcomplimentaryresourcestoourface-to-facework on
relationships,during,andafter,theCovid19restrictions.Thisprojectwillseeusworkwithprisoneducation providers,
in-cellTVproviders,peopleinprisonandtheirfamilymembers,MinistryofJusticeandHMPPSrepresentatives, artists,
facilitatorsandbroadcasterstodesignacompletemodulereadyforproductionandinclusionin'virtual' learning
environments.
ReedinPartnership:SafeGroundtoworkwithReedinPartnershiptodeliverHumanCitizenshipandCommunity& Social
Activities at the Croydon Activity Hub over a 28-month period to begin in June 2021.
NewdeliverywiththeForwardTrustinHealthandWellBeingprobationcontractsisinadvancednegotiationdueto begin
in June 2021 for four years.
InPrisons:For2022,despitethehugeimpactCovid19hashadonpeopleinprisonandtheirfamilies,wehave a
significantamountofrelevantworkinplanning,andarereadytodeliverourprogrammesfacetofacewhen this
becomesavailable.HMPParcwillcontinuetodeliverFathersInsideandManUpacrosstwoseparateagegroupson site.
CovidislessofaninterruptiontodeliveryinthisestablishmentasinternalstaffdeliverwiththesupportofSafe Ground
teammembersonaqualityassurancebasis.WehavecontracteddeliveryofManUpandFathersInsideacross both
HMPs Wayland and Norwich. We will deliver these programmes as soon as appropriate.
OurOwnStories:isplannedtocontinueuntilatleastMarch2022andweverymuchhopetoextendtheservice and
develop an alumni package for women participants.
Wewillcontinuetopublishourregularseriesofblogs(CriticalCare)incoordinationwithTheZahidMubarekTrust and
Project 507 on the Centre for Crime and Justice Studies website.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
SafeGroundisaregisteredcharitycontrolledbyitsgoverningdocumentandadeedoftrust.Itsconstitutionis governed
by Memorandum and Articles of Association dated 11 July 1995 as amended by special resolution dated 26 January 2011.
Safe Ground is also a limited company, limited by guarantee, as defined by the Companies Act 2006.
TheCompanyisgovernedbyaboardoftrustees,whoseprincipalresponsibilitiesarethesettingandmonitoringof the
strategicdirectionoftheorganisationandtheestablishmentofpolicy.Alltrusteesgivetheirtimevoluntarilyand receive
no financial benefits from the Company.
Theboardoftrusteesmeetsaminimumoffourtimesayear.Individualtrusteesalsohavetheresponsibilitiesto support
the CEO, who has the responsibility for the day-to-day management of the Company.
Recruitment and appointment of new trustees
Trusteesareappointedbytheboardoftrustees.Theboardseekstoensurethatthereisanappropriatebalance of
experience and representation relevant to the operations of the Company.
Recruitmentofnewtrusteesisundertakenbytheboardthroughnominationandinterview.Inductionofnewtrustees is
donethroughmeetingswithindividualstaffmembers,attendingeventsandtrainingsessionsrunbytheCompany and
detailed discussion with other board members.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03080847 (England and Wales)
Registered Charity number
1048181
-4-
SAFE GROUND (REGISTERED NUMBER: 03080847)
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2021
Registered office
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
Principal address
2 Langley Lane
London
SW8 1GB
Trustees
Ms D Lennan - Chair
Mrs T Fatima - Treasurer (appointed 12/11/20)
Mr A Stebbings (resigned 1/4/20)
Ms D Rodger
Ms L Lines
Mr J Rebouse
Mr J Smith
Ms J Bailey
Mr R Lambe
Miss G Wyld
Independent Examiner
Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompaniesAct2006relating to
small companies.
Approved by order of the board of trustees on 8 December 2021 and signed on its behalf by:
Ms D Lennan - Chair - Trustee
-5-
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SAFE GROUND
Independent examiner's report to the trustees of Safe Ground ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2021.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)youareresponsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobeauditedunderPart16ofthe2006 Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccountsas carried
outundersection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationIhavefollowed the
Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Jonathan Askew
Institute of Chartered Accountants in England and Wales
Hartley Fowler LLP
Chartered Accountants
4th Floor Tuition House
27-37 St George's Road
Wimbledon
London
SW19 4EU
9 December 2021
-6-
SAFE GROUND
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021
Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
185,920
43,555
Other trading activities
4
100
-
Investment income
5
77
-
Total
186,097
43,555
EXPENDITURE ON
Charitable activities
6
Charitable activities
163,110
29,874
NET INCOME/(EXPENDITURE)
22,987
13,681
RECONCILIATION OF FUNDS
Total funds brought forward
99,326
1,155
TOTAL FUNDS CARRIED FORWARD
122,313
14,836 |
2021
Total
funds
£
229,475
100
77
229,652
192,984
36,668
100,481
137,149 |
2020
Total
funds
£
218,139
710
248
219,097
252,395
(33,298)
133,779
100,481 |
|
|
|
The notes form part of these financial statements
-7-
SAFE GROUND (REGISTERED NUMBER: 03080847)
BALANCE SHEET
31 MARCH 2021
Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
13
1,552
-
CURRENT ASSETS
Debtors
14
2,291
-
Cash at bank and in hand
150,949
15,577
153,240
15,577
CREDITORS
Amounts falling due within one year
15
(32,479)
(741)
NET CURRENT ASSETS
120,761
14,836
TOTAL ASSETS LESS CURRENT LIABILITIES
122,313
14,836
NET ASSETS
122,313
14,836
FUNDS
17
Unrestricted funds
Restricted funds
TOTAL FUNDS |
2021
Total
funds
£
1,552
2,291
166,526
168,817
(33,220)
135,597
137,149
137,149
122,313
14,836
137,149 |
2020
Total
funds
£
2,068
7,629
151,072
158,701
(60,288)
98,413
100,481
100,481
99,326
1,155
100,481 |
|
|
|
ThecharitablecompanyisentitledtoexemptionfromauditunderSection477oftheCompaniesAct2006forthe year
ended 31 March 2021.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
-8-
SAFE GROUND (REGISTERED NUMBER: 03080847)
BALANCE SHEET - continued
31 MARCH 2021
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissueon8December2021and were
signed on its behalf by:
Ms D Lennan - Chair - Trustee
Mrs T Fatima - Treasurer - Trustee
The notes form part of these financial statements
-9-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2021
1. STATUTORY INFORMATION
SafeGroundisacharitablecompany,limitedbyguarantee,registeredinEnglandandWales.The company's
registered number and registered office address can be found in the Report of the Trustees.
The presentation currency of the financial statements is the Pound Sterling (£).
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicbenefitentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities:Statement of
RecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancial Reporting
StandardapplicableintheUKandRepublicofIreland(FRS102)(effective1January2019)',Financial Reporting
Standard102'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andthe Companies
Act 2006. The financial statements have been prepared under the historical cost convention.
Thecharitablecompanyhastakenadvantageofthefollowingdisclosureexemptionsinpreparingthese financial
statements,aspermittedbyFRS102'TheFinancialReportingStandardapplicableintheUKandRepublic of
Ireland':
the requirements of Section 7 Statement of Cash Flows.
Income
AllincomeisrecognisedintheStatementofFinancialActivitiesoncethecharityhasentitlementtothefunds,it is
probable that the income will be received and the amount can be measured reliably.
Incomefromdonationsorgrantsisrecognisedwhenthecharityhasentitlementtothefunds,any performance
conditionsattachedtothedonationsorgrantshavebeenmet,itisprobablethattheincomewillbereceived and
the amount can be measured reliably.
Incomefromcontractsinrespectofservicesprovidedisrecognisedwhen,andtotheextentthat, performance
occurs and is measured at the fair value of the consideration receivable.
Income deferred is shown within creditors.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
theamountoftheobligationcanbemeasuredreliably.Expenditureisaccountedforonanaccrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
Charitable activities
Charitableexpenditurecomprisesthosecostsincurredbythecharityinthedeliveryofitsactivitiesand services
foritsbeneficiaries.Itincludesbothcoststhatcanbeallocateddirectlytosuchactivitiesandthosecostsof an
indirect nature necessary to support them.
Governance costs
SincethereisnodirectcosttoholdingTrusteeBoardmeetingsandnoTrusteeBoardexpensesare reimbursed,
governance costs only include the independent examination fee.
Allocation and apportionment of costs
Supportcostsincludeallthoseoverheadcostsofoffice,utilityservicesandotherservicesandcosts,whichare in
supportoftheactivity.Theyhavebeenallocatedtoactivitycostcategoriesonabasisconsistentwiththeuse of
resources.
Tangible fixed assets
Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetoveritsestimated useful
life.
-10-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
2. ACCOUNTING POLICIES - continued
Tangible fixed assets
Plant and machinery |
- 25% on reducing balance |
Fixtures and fittings |
- 25% on reducing balance |
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthecharity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits
Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayabletothe charitable
company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
Debtors
Tradeandotherdebtorsarerecognisedatthesettlementamountdue.Prepaymentsarevaluedatthe amount
prepaid.
Creditors
Creditorsarerecognisedwhenthecharityhasapresentobligationresultingfromapasteventthatwill probably
resultinthetransferoffundstoathirdpartyandtheamountduetosettletheobligationcanbemeasured or
estimated reliably. Creditors are normally recognised at their settlement amount.
Financial instruments
Thecharityonlyhasfinancialassetsandfinancialliabilitiesofakindthatqualifyasbasicfinancial instruments.
Basicfinancialinstrumentsareinitiallyrecognisedattransactionvalueandsubsequentlymeasuredat their
settlement value.
3. DONATIONS AND LEGACIES
Donations
Grants
Contracts |
2021
£
1,920
123,555
104,000
229,475 |
2020
£
287
117,302
100,550 |
|
|
218,139 |
-11-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
3. DONATIONS AND LEGACIES - continued
Grants received, included in the above, are as follows:
2021
£
The Tudor Trust
-
Dulverton Trust
-
The Emmanuel Kaye Foundation
29,166
John Armitage Charitable Trust
20,000
The National Lottery Community Fund
-
Aurum Charitable Trust
40,000
Goldsmith Fund
20,000
London Community Foundation
5,824
Clinks/HMPPS
4,000
London Healthy Partnership
4,565
123,555
4.
OTHER TRADING ACTIVITIES
2021
£
Fundraising events
100
5.
INVESTMENT INCOME
2021
£
Deposit account interest
77
6.
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see
costs (see
note 7)
note 8)
£
£
Charitable activities
155,316
37,668
7.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2021
£
Staff costs
144,988
Printing, postage and stationery
5,772
Conferences, events and business development
2,060
Freelancers
1,875
Travel
621
Project Production Costs
-
Research materials
-
155,316 |
2020
£
14,968
27,500
4,167
20,000
9,000
36,667
5,000
-
-
- |
|
117,302 |
|
2020
£
710
2020
£
248
Totals
£
192,984 |
|
2020
£
150,129
1,869
3,621
33,784
15,756
222
1,500 |
|
206,881 |
-12-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
8. SUPPORT COSTS
SUPPORT COSTS |
|
|
|
|
|
|
|
|
Information |
Governance |
|
|
Management |
Finance |
technology |
costs |
Totals |
|
£ |
£ |
£ |
£ |
£ |
Charitable activities |
27,316 |
6,705 |
1,247 |
2,400 |
37,668 |
Includedinfinancecostsis£nil(2020:£360)inrespectoffeeschargedbytheIndependentExaminerfor the
provision of payroll services.
Support costs, included in the above, are as follows:
Management
Management |
|
|
|
2021 |
2020 |
|
Charitable |
Total |
|
activities |
activities |
|
£ |
£ |
Insurance |
4,534 |
3,723 |
Telephone |
1,492 |
1,503 |
Sundries |
1,226 |
1,023 |
Rent |
17,140 |
26,773 |
Office equipment |
- |
1,282 |
Staff training |
2,408 |
1,478 |
Depreciation of tangible and heritage assets |
516 |
689 |
|
27,316 |
36,471 |
Finance |
|
|
|
2021 |
2020 |
|
Charitable |
Total |
|
activities |
activities |
|
£ |
£ |
Bank charges |
138 |
209 |
Financial outsourcing |
6,567 |
5,749 |
|
6,705 |
5,958 |
Information technology |
|
|
|
2021 |
2020 |
|
Charitable |
Total |
|
activities |
activities |
|
£ |
£ |
Computer running costs |
1,247 |
685 |
Governance costs |
|
|
|
2021 |
2020 |
|
Charitable |
Total |
|
activities |
activities |
|
£ |
£ |
Independent examiners' fee |
2,400 |
2,400 |
-13-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
10. TRUSTEES' REMUNERATION AND BENEFITS
Therewerenotrustees'remunerationorotherbenefitsfortheyearended31March2021norfortheyear ended
31 March 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
11. STAFF COSTS
STAFF COSTS |
|
|
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable project staff |
2021
£
126,303
8,581
10,104
144,988
2021
4 |
2020
£
129,713
10,336
10,080 |
|
|
150,129 |
|
|
2020
4 |
No employees received emoluments in excess of £60,000.
The key management personnel compensation during the year was £54,027 (2020: £58,685).
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
190,004
28,135
Other trading activities
710
-
Investment income
248
-
Total
190,962
28,135
EXPENDITURE ON
Charitable activities
Charitable activities
208,334
44,061
NET INCOME/(EXPENDITURE)
(17,372)
(15,926) |
Total
funds
£
218,139
710
248
219,097
252,395
(33,298) |
|
|
-14-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
12.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
RECONCILIATION OF FUNDS
Total funds brought forward
116,698
17,081
TOTAL FUNDS CARRIED FORWARD
99,326
1,155
13.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
machinery
fittings
£
£
COST
At 1 April 2020 and 31 March 2021
22,476
1,936
DEPRECIATION
At 1 April 2020
21,166
1,178
Charge for year
327
189
At 31 March 2021
21,493
1,367
NET BOOK VALUE
At 31 March 2021
983
569
At 31 March 2020
1,310
758
14.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Prepayments and accrued income
2,291
15.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021
£
Social security and other taxes
3,817
Other creditors
1,262
Accruals and deferred income
28,141
33,220 |
Total
funds
£
133,779 |
|
100,481 |
|
Totals
£
24,412
22,344
516
22,860
1,552
2,068
2020
£
7,629
2020
£
3,722
-
56,566
60,288 |
Accruals and deferred income includes deferred income of £25,741 (2020: £54,166).
-15-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
16. LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Restricted funds
The Emmanuel Kaye Foundation
London Healthy Partnership
The National Lottery Community Fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Clinks/HMPPS
The Emmanuel Kaye Foundation
London Community Foundation
London Healthy Partnership
TOTAL FUNDS |
2021
2020
£
£
20,670
18,603
15,503
-
36,173
18,603
Net
movement
At
At 1/4/20
in funds
31/3/21
£
£
£
99,326
22,987
122,313
-
9,116
9,116
-
4,565
4,565
1,155
-
1,155
1,155
13,681
14,836
100,481
36,668
137,149
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
186,097
(163,110)
22,987
4,000
(4,000)
-
29,166
(20,050)
9,116
5,824
(5,824)
-
4,565
-
4,565
43,555
(29,874)
13,681
229,652
(192,984)
36,668 |
|
|
17. MOVEMENT IN FUNDS
-16-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
The Henry Smith Charity
The National Lottery Community Fund
TOTAL FUNDS |
Net
movement
At 1/4/19
in funds
£
£
116,698
(17,372)
17,081
(17,081)
-
1,155
17,081
(15,926)
133,779
(33,298) |
At
31/3/20
£
99,326
-
1,155 |
|
|
1,155 |
|
|
100,481 |
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
The Emmanuel Kaye Foundation
The Henry Smith Charity
The National Lottery Community Fund
The Tudor Trust
TOTAL FUNDS |
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
190,962
(208,334)
(17,372)
4,167
(4,167)
-
-
(17,081)
(17,081)
9,000
(7,845)
1,155
14,968
(14,968)
-
28,135
(44,061)
(15,926)
219,097
(252,395)
(33,298) |
|
|
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Restricted funds
The Emmanuel Kaye Foundation
The Henry Smith Charity
London Healthy Partnership
The National Lottery Community Fund
TOTAL FUNDS |
Net
movement
At 1/4/19
in funds
£
£
116,698
5,615
-
9,116
17,081
(17,081)
-
4,565
-
1,155
17,081
(2,245)
133,779
3,370 |
At
31/3/21
£
122,313
9,116
-
4,565
1,155 |
|
|
14,836 |
|
|
137,149 |
-17-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
17. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedintheabove are
as follows:
Unrestricted funds
General fund
Restricted funds
Clinks/HMPPS
The Emmanuel Kaye Foundation
The Henry Smith Charity
London Community Foundation
London Healthy Partnership
The National Lottery Community Fund
The Tudor Trust
TOTAL FUNDS |
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
377,059
(371,444)
5,615
4,000
(4,000)
-
33,333
(24,217)
9,116
-
(17,081)
(17,081)
5,824
(5,824)
-
4,565
-
4,565
9,000
(7,845)
1,155
14,968
(14,968)
-
71,690
(73,935)
(2,245)
448,749
(445,379)
3,370 |
|
|
Clinks/HMPPS
Funding for the adaptation of the Family Man and Fathers Inside group work programmes.
The Emmanuel Kaye Foundation
AportionofthisfundisreservedfortheprintingofmaterialsforthenewFathersInside/FamilyMan programme.
The remaining fund goes primarily towards the Programmes Coordinator salary and core costs.
The Henry Smith Charity
FundscontributingtowardsthecorecostsoftheProgrammesManagerandtheExecutiveDirectorto deliver
prison work.
London Community Foundation
Thisgrantwastowardsthecreationanddistributionofacreativejournal,ThinkingSpace,towomen across
London and in prison.
London Healthy Partnership
Fundingtoprovideaprogrammetoreduceanxietythroughreadingandcreativewritingina therapeutically
informed group. Members read together and share feedback.
The National Lottery Community Fund
Thisfundwasdirectlyfortheresearchofwelfarebedsinsecuresettings.Thisprojecthassofarledto a
significantpolicychangeinametropolitanregionwheretheadvisortothePCChasstatedhewillnolonger be
workingtowardsthebuildingofanewsecurechildren'sunit,butrather,aradicalalternativethatwill offer
children less punitive responses and more therapeutic care.
The Tudor Trust
ThegrantfromtheTudorTrustfundsthesalaryoftheDevelopmentDirectorandtheCEO'ssalarytoenable her
to dedicate time to fundraising. It also funds external consultancy and assistance with funding applications.
-18-
SAFE GROUND
NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2021
18. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2021.
-19-