REGISTERED COMPANY NUMBER". 03182827 (England and Wales) REGISTERED CHARITY NUMBER: 1055209 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR HAMPTON TRUST Haines Watts Chartered Accountants & Statutory Auditors Old Station House Station Approach Swindon Wiltshire SN13DU
HAMPTON TRUST CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Report of the Trustees Report of the Independent Auditors 10 to 13 Statement of Financial Activities 14 Statement of Financial Position 15 Statement of Cash Flows 16 Notes to the Statement of Cash Flows 17 Notes to the Financial Statements 18 to 24
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). OBJECTIVES AND ACTIVITIES Objectives and aims Based in Hampshire UK, The Hampton Trust charity was constituted under Memorandum and Articles dated 1996 and is registered under the Charities Act 1993 (Charity Registration Number 1055209) and under the Companies Act 1985 (Company Registration Number 3182827). The Trust continues to pursue the original aims of its establishment in engaging people in the development of positive relationships with a special emphasis on developing and verifying better solutions to the problems of violence, abuse. conflict and exploitation that continue lo harm so many lives in the United Kingdom. The Trust is controlled and directed by a Board of Trustees of seven people who meet six times a year. The Chief Executive and deputy Chief Executive altend all of these meetings, reporting on quarterly management accounts and on recent progress toward The Trust's agreed strategic objectives. Two meetings each year are reserved for training and development and planning for the future direction of the organisation. New Trustees are selected with the skills and experience appropriate to the proper governance and development of The Hampton Trust. Trustees are appointed at the annual general meeting but may be co- opled onto the Board during the year. There is a formal recruitment process led by the Chair and Vice Chair who interview candidates based on a specification for the role which may include skill sets that are needed for the Board at that particular time. The Chair and Vice Chair then make recommendations to the Board. New Trustees receive induction and training from the Chair. the Chief Executive and project managers. This includes information on the responsibilities of a Trustee and a full induction programme about The Hampton Trust. Trustees are required to undergo Disclosure and Barring Service checks. Responsibility for the day to day running of the charity and delivery of activities is delegated to the Chief Executive (Chantal Hughes) and Senior Management Team. Key management remuneration is set with reference to market conditions. Public benefit The benefits that arise from Ihe aims of the Hampton Trust are in the positive impact we have on violence, abuse, conflict and exploitation. These benefits are offered directly to a section of the public who are exposed to. or have experienced, violence, abuse. conflict or exploitation. The aims are intended to benefit individuals or groups identified as in need of a service where need is identffied by professionals or by the individual, family, or group. themselves. We offer our services regardless of age. race. culture, disability, sexual orientation, or religion. There are no restrictions in terms of the geographical area where the Trust can function providing charitable resources are available to offer a service. We do not charge individuals to access our programmes, nor do we have a membership system. No individual or organisation receives private benefits from the Hampton Trust. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The Hampton Trust works to the highest quality standards to ensure safe and evidence-based practice where the safety of the recipients of our services, children, and members of the wider community are of paramount concern. Page 1
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 ACHIEVEMENT AND PERFORMANCE Charitable activities During 2023124 Hampton Trust has continued to provide specialist services to a range of clients alongside training to professionals. We have shared our extensive experience of delivering interventions as part of a conditional caution across government and with key stakeholders to inform legislalion change, now expected to be early 2025. Expansion of Project CARA into a further 7 police forces in partnership with a range of like- minded organisations has provided exciting opportunities to collaborate wilh our respecled partners in the sector. We have invested heavily during the last ten years, ensuring quality standards in our direct delivery are both robust and replicable. We are grateful for the commitment and willingness of regional providers to partner with us in rolling CAFIA out nationally as an evidenced based criminal justice intervention. Alongside our flagship Respect Accredited perpetrator programme (ADAPT) we have continued to work in partnership with Hampshire & Isle of Wight Constabulary to embed Project Foundation across the Priorily Crime Teams. For many years. we have strongly advocated for a full range of specialist perpetrator services, proactively engaging local commissioners and government departments to share our experience of matching the right intervention to the levels of risk. Project CARA and Project Foundalion illustrate our credibility in delivering both early intervention services and interventions targeting individuals causing high levels of harm. We are delighted that our experience of establishing and delivering the Independent Sexual Violence Advisory Service (ISVA) on the Isle of Wight spanning over a decade has been recognised by award of a 5-year contract to independently continue to deliver the servi. This has seen us move away from sub-contracting arrangements, providing autonomy in delivery of a specialist service to vulnerable clients. In total, we engaged with more than 3.000 service users (perpetrators. offenders and victims) in 2023124, and trained 500 professionals. We end the year with an exciting rebrand. Hampton Trust stands for innovation, transformation and hope. People and their experiences, be they perpetrators or victims of domestic abuse, are at the heart of what we do. So, when we embarked on refreshing our look and website, we built it around the people we work with, featuring men and women of all ages and backgrounds and telling their compelling stories of transformation and change. We believe our new look firmly grounds us in our expertise and past achievements while at the same time mirroring the hope and transformation, we achieve daily for the people we work with. Community based interventions ADAPT (Accredited Domestic Abuse Prevention Training) ADAPT continues to be delivered as five rolling programmes across Hampshire, Isle of Wight and Southampton with the integrated victim safety service providing support to (ex) partners. This year has seen significant improvement in completion rates, attributable to targeted engagement and individual work with individuals showing signs of disengagement. Although ADAPT is a community-based intervention, risk levels have increased over recent years, echoed across domestic violence prevention programmes nationally. Practitioners are managing increasingly higher risk cases than we saw pre-covid. With Social Care as the main referral pathway, we are assessing individuals and families with highly complex needs such as mental health and substance misuse. creating significant barriers for behavioural change work. Caring Dads Originally a Home offi pilot, Caring Dads is now embedded alongside the ADAPT service as an additional intervention. The strong collaboration between ADAPT and Caring Dads has provided opportunities for promotion of Caring Dads across frontline agencies, leading to an increase in bolh multi and inter-agency referrals. Using the same referral pathways and assessment processes enables practitioners to match suitabilitylneed with the right intervention. Page 2
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Project Foundation Initially a Home Office pilot in two areas of the county. we are grateful to the Hampshire & Isle of Wight Police and Crime Commissioner for funding the expansion of Project Foundation countywide. Providing exlended opportunities to test the model as a proof of concept for high harm perpetrators, we have recruited and co- located three Foundalion Practitioners into Police Priority Crime Teams. From a monthly list of approximately 150 potential Foundalion nominals, practitioners analyse exisling crime data and use a risk assessment tool to idenlify a cohort of high harm perpetrators suitable for Foundation. This parlnership led approach between police and Hampton Trust is showing early signs of success in the engagement and enforcement of serial and repeat perpetrators. Independent Sexual Violence Advisory Service {ISVA) Since 2011, Hampton Trust has worked with clients on the Isle of Wight who have experienced sexual violence and abuse, providing support and guidance specifically tailored lo individual need. In addition to supporting clients, the ISVA team deliver interactive workshops on sexual consent to year 12 students across the Isle of Wight. In October, we were delighted to be awarded a 5-year contact to deliver the service independently, moving away from sub-contracting arrangements with the previous victim service. The experience, expertise and commitment of our accredited Independent Sexual Violence Advisors evidences a robust track record in our abilily to deliver a first-class service. Approximately 98 clients are currently engaged with the service. Post covid waiting times for trials is showing signs of improvement, and we end the year with a positive outcome for a client who has been in our service for 5 years waiting for repeatedly delayed trial dates. The offender received a 25-year prison sentence, demonstrating the extensive and dedicated work of practitioners in ensuring clients remain supported throughout lengthy criminal justice processes. Interventions as part of the criminal justice system Project CARA direct delivery We continue to directly deliver CAFiA in nine police regions: Hampshire, West Midlands. Dorsel. Avon & Somerset, Leicestershire. Cambridgeshire, Norfolk. Thames Valley, and West Yorkshire (through Restorative Solutions). These areas generated approximately 1,300 referrals and an overall completion rate of 770/0. This is slightly lower than our anticipated target due to regional variations outside of our control. Again, regional variations impact on victim engagement, however at 68°/o this has exeded the target. Project CARA replication The Home offi Domestic Abuse Perpetrator Intervention Fund launched in January 2023 has provided opportunity to support police forces and Police and Crime Commissioners seeking to offer CARA in their area. Experience of delivery spanning over a decade has informed the creation of a commissioning framework, police and provider handbooks alongside robust CARA facilitator training. Working wilh strong leadership across South Wales and Gwent, Lancashire. Cheshire, Grealer Manchester, Noltingharnshire, and Northumbria police, we have been supporting the mobilisation of CARA with locally commissioned providers through consultation, support, resources, and training. We currently have interest from other police forces and commissioning bodies keen to mobilise CARA once the legislation change has happened. We have chaired two National CARA Oversight meetings throughout the last 12 months with excellent attendance across exisling and new CARA areas. This includes representation from both poli and commissioners, providing opportunities for cross-learning. Project JUNO Projecl JUNO continues to go from strength to strength as a trauma informed intervention for female offenders receiving a conditional caution. We were delighted to be invited to speak at a National Poli Chiefs Council event in February. We supported a JUNO client to share her lived experience. Reoffending data is collated quarterly, monitoring women 12 months post completion of JUNO. Overall, 95 % of women completing JUNO have not reoffended. Our aim for Project JUNO throughout the next 12 months is to secure opportunities to pilot the intervention in other areas. Page 3
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Professional training Domestic Abuse Routine Enquiry Toolkit In response to the Home Office Perpelrator Intervention Fund, we secured a contract with Gloucester Police & Crime Commissioner, setting ourselves an ambitious target to train 1,000 professionals in the DARE Toolkit by March 2025. This is an opportunity to deliver DARE to a range of frontline professionals alongside developing a DARE Champions model designed to support frontline professionals in adopting the toolkit into their assessment processes. We have a similar contract with Northumbria Police & Crime Commissioner on a smaller scale. The first DARE Champions training is scheduled for July 2024, and this will see us engage key professionals to create a DARE community. We are continuing to promote DARE across the sector and to engage various stakeholders and commissioners on the benefits of DARE in creating whole system change. Page 4
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 FINANCIAL REVIEW Financial position The financial position of Hampton Trust remained robust in 2023124, as we were pleased to record a small surplus on charitable activities for the year of £24k. Income of £1,598k was very slightly lower than the previous year (1°/o reduction), while expenditure at £1,574k was 10 % higher than in 2023124. The £24k surplus we recorded in 2023124 was significantly lower than the amount recorded in 2022123 but still represenled a good result for the year. iJ( 11. IDcorne Costs Suiplus 21123 • 2¥24 1000 Income in 2023124 was £1.598k. Although it fell very slightly compared to 2022123, we were very pleased to be able to largely offset the loss of Home Office pilot funding that we received in 2022123 (part of DAPP). and the end of our Safelives contract, with growth in a range of our other services. Most notably, 2023124 saw growth of our CARA service (including income from starting to replicate this across 6 new forces in the UK), and a signtficant increase in the volume of DARE training provision and associated income. 900 5CK) 4LXI 3 lao DAPP CARA UNX Safelives DARE Unre5t¥ 22123 • 23124 Expendilure in 2023124 was £1,574k. This represented an increase of £143k (10 /0} compared to 2022123. The main areas of increase were staff costs (£120k higher in total). driven by wage growth, higher average salaried slaff numbers (rising from 32 in 2022123 to 34 in 2023124) and a provision for historical pension liabilities. We also saw additional sessional staff costs, mainly due to CAR4 training requirements. 4CO Salawl Yall SÈsgonèl OtTr*f RefirlR¢tsM Pho?d IT Other Cox5 Te •22n3 •2V24
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Cash and Total Fund balances The cash position at the end of 2023124 was £840k. an increase of £191 k on the balan at the end of the previous financial year. The level of deferred income increased fairly signtficantly from £52k to £138k, while debtor balances were slightly lower at £102k compared to £143k at the end of the previous financial year. Overall, total funds increased from £707k at the end of 22123 to £731 k at the end of 23124, representing an increase of£24k. The closing balance includes £307k unrestricted funds (of which £3k relates to fixed assets). £40k of designated funds and £384k of restricted funds. Pensions The Trust participates in NEST. the workplace pension scheme established by the Government and run by the National Employment Savings Trust Corporation for auto enrolment. It is a defined contribution scheme. and contributions are charged to the Income and Expenditure account as incurred. Resep4es policy The Trust aims to keep unrestricted reserves at a level where it can provide continuity in the delivery of its charitable objectives to clients and is able to meet its obligations towards its staff. The Trust uses a risk-based approach to setting and maintaining reserves. Firstly, the key sources of income are examined to determine the potential financial risk that would result if commissioning contracts andlor key sources of grant funding were not to be extended. This assessment lakes into account the level of long term committed funding (more than one year), the potential opportunity to find alternative SoUrS of income to replace expiring agreements, and the level of financial reserves held within restricted funds that would be drawn down in the first instance to deal with financial shortfalls in some areas. This gives a figure of around £145.000. Secondly, consideration is made of wind-up costs. including staff related costs, lease commitments, and other obligations. These total around £195,000 at the end of March 24. Free reserves sland at £304.000 (reflecting £307.000 of unrestricted funds less £3,000 of unreslricted fixed assets). A further £40.000 is held in designated funds. This represents a strong position relative to our target range of £145,000 - £195,000. The financial outlook for the year ahead is positive and we have the majority of our projected costs covered by secure income streams and contracts which span both the 2023124 and 2024125 years. Trustees are confident that the Trust has adequate reSoUrS to continue in operational existence for the foreseeable future and believe that Ihere are no other material uncertainties that call into doubt its abilily to continue as a going concern. Reserves at end 23124 £307k E384k £40k Ae5tnCtj t*sv8naled • Unrestricted Future plans As we look ahead to 24125, Hampton Trust hopes to further expand the reach of Project CAFU, building on the 6 new police forces that have invested in this service in partnership between ourselves and local providers, during 23124. We will also continue to generate strong levels of income from our DARE Toolkit training, both with existing customers but also hopefully in new areas, as well as continuing to develop services such as Operation Foundation, Caring Dads and hopefully expanding the scope of our JUNO service. We expect our costs to rise slightly in 24125 as we look to increase our staffing capacity, through additional permanent and sessional staff to meet increasing demands and the expansion of the services referred to above. We are confident that our income next year will be sufficient to cover our expenditure without the need to draw on reserves. Page 6
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document. a deed of trust, and constitutes a limited company. limited by guarantee, as defined by the Companies Act 2006. The Trustees maintain regular review of risks documented in the organisational risk register which includes monitoring controls lo mitigate against these. See below table for key risks and mitigation- Risk Identifier Mitigation Funding Diverse fundraising strategy includes a mix of commissioned & grant funded services to avoid over-reliance on a single funding stream. Regular monitoring of contractual positions. Robust review of contract renewal pricing. Timely submission of new bids. Regular liaison with key funders and commissioning bodies. highlighting inflationary pressures on our costs. Regular independent evaluation of programmes to evidence effectiveness and value for money. Continued development of unrestricted revenue slreams including DARE Toolkit and CARA national replicalion to contribute towards increasing overhead costs. Ongoing innovation through pilot activities which allows new opportunities and income streams to be developed taffing Multiskilling across the organisation to build resilience where possible. Supervision, training and support to develop and retain staff. including succession planning Comprehensive and professional recruitment Process. Regular review of remuneration and employee benefit levels Hybrid model of work including flexible and remote working where possible Robust documentation to support contingency planning Reputation Strengthened communications and contract monitoring stipulated in subcontract arrangements. Enhanced recruitment. selection. training and supervision of staff to avoid malpractice. Communications strategy in place to respond to any negative reporting. Governance indudes scnjtiny of quality assurance across all areas of business. CAFZA replication model ensures Hampton Trust have robust oversight of delivery via contracting arrangements with commissioners. Page 7
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Governance, Compliance and Cybercrime Regular Board meetings to review charity aims, objectives and strategy All staff trained to ensure compliance with all relevant GDPR, safeguarding legislation and Hampshire safeguarding policies {hampshireab.org.uk) Hampton Tnjst lead established for GDPR Staff trained to recognise and report malicious cyber activity. IT equipment fully compliant with proteclion against potential cybercrime. External cyber audits conducted by an external IT partner Essential Cyber Security Insurance cover for security breaches, loss of third-party data and cyber extortion. Cyber Essentials areditatIon secured since 2021 EEDI (Equity, Equality, Diversity nd Inclusion) EEDI strategy being developed including objectives for managers and Board members External training to be put in place for all staff Embedding of EEDI priorities across the organisation Establishment of Hampton Trust EEDI lead to support CEO and senior managers REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03182827 (England an(1 Wales) Registered Charity number 1055209 Registered office The Chubut Suite Ashursl Lodge Ashursl Southampton Hampshire S040 7AA Trustees Mr S Hayes - Chair MrRJCHogg Mr P Swinburn Rev Dr P Rouch - Vice-chair Mrs S Gregory Mrs M Downes Mr R J Carter- Treasurer Mrs A Ashton Company Secretary Mr S Hayes Auditors Haines Watts Chartered Accountants & Statutory Auditors Old Station House Station Approach Swindon Wiltshire SN1 3DU Page 8
HAMPTON TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Hampton Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Slandards (United Kingdom Generally Accepled Accounling Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company18w requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affalrs of the Gharitable company and of Ihe incoming resources and application of resources, including the income and expendilure, of the charitable company for that period. In preparing those financial statemenls, the trustees are required to select suitable accounting policies and then apply them consistenlly: observe the methods and principle5 in the Charity SORP- make judgements and estimates that are reasonable and prudent" prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the charitable company and lo enable them to ensu that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company 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 audlt InfomNqtion of which the chariiable company's audltors are unaware., and the tfuslees have taken all steps that they ought to have taken to make themselves aware of any relevant audit informalion and to establish that the auditors are aware of that information. AUDITORS The auditors. Haines Watls, will be proposed for -appOintment at the forthcoming Annual General Meeting. Thi5 report has been prepared in accordancewith the special provisions of Part 15 ofthe Companles Act 2006 relating lo small companies. Approved by order of the board of trustees on ......... and signed on ils behalf by: Mr S Hayes- Trust Page 9
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HAMPTON TRUST Opinion We have audited the financial statements of Hampton Trust (the 'charitable company'l for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements. including a summary of significant accounting policies. The financial reporting framework thal has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,. In our opinion the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of ils incoming resources and application of resources, including its income and expenditure, for the year then have been properly prepared in accordance with United Kingdom Generally Accepted Accounling Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland," and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordan wilh International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements thal are relevant to our audil of the financial statements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe Ihat the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the PparatiOn of the financial statements is appropriate. Based on the work we have performed, we have not idenltfied any material uncerlainties relating to evenls or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other Information The trustees are responsible for the other information. The other infomiation comprises the information included in the Annual Report. other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial statements does not cover the other information and, except to the extenl otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements. our responsibility is to read the other information and, in doing so, consider whether the other information is malerially inconsistenl with Ihe financial statemenls or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements. and the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 10
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HAMPTON TRUST Matters on which we are required to report by exception In the light of Ihe knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstalements in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns-, or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit., or the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. Responsibilities of trustees As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable companyfor the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page11
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HAMPTON TRUST Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whelher the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS {UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material rf, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. We obtained an understanding of the legal and regulatory framework applicable to both the charity itself and the industry in which it operates. We identified areas of laws and regulations thal could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion wilh the trustees and other management. The most significant were identified as the Companies Act 2006, UK GAAP (FRS102), Charity SORP and relevant tax legislation. We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included- making enquiries of trustees and management as to where they consider there to be a susceptibility to fraud and whether they have any knowledge or suspicion of traud" obtaining an underslanding of the internal controls established to mitigate risks related to fraud or non- compliance with laws and regulations., assessing the design effectiveness of the controls in pla to prevent and detect fraud,. assessing the risk of management override including identifying and testing journal entries., challenging the assumptions and judgements made by management in its significant accounting estimates. Despite the audit being planned and conducted in accordance with ISAS (UK) there remains an unavoidable risk that material misstatements in the financial slatements may not be detected owing to inherent limitations of the audit, and that by their very nature. any such instances of fraud or irregularily likely involve collusion, forgery, intentional misrepresentations. or the override of interrsal controls. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Page 12
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF HAMPTON TRUST Use of our report This report is made solely to the charilable company's 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 company's members Ihose matters we are required to state to them in an auditors, 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 company's members as a body. for our audit work, for this report, or for the opinions we have formed. Susan Plumb ACA (Senior Statutory Auditor) for and on behalf of Haines Watts Chartered Accountants & Statutory Auditors Old Station House Station Approach Swindon Wiltshire SN13DU Date.. 2a2 Page13
HAMPTON TRUST STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 3.019 3,019 16,242 Charitable activities LINX and JUNO Domestic Abuse Projects CARA Other Safelives DARE 99,640 753,251 483,267 99,640 753,251 483.267 137,495 863,561 425,389 34,885 114,649 27,425 116,385 27.425 116.385 Other trading activities Investment income 91,833 23.149 91,833 23.149 16,900 7.807 Total 118,001 1,479,968 1,597,969 1,616,928 EXPENDITURE ON Charitable activities LINX and JUNO Domestic Abuse Projects CARA Other Safelives DARE 118,217 773,909 487,663 118,217 773,909 531,547 54.228 25.647 70,316 144,144 710,007 441,711 34,456 100,468 43,884 54,228 25,647 56.150 14.166 Total 112,278 1,461,586 1.573,864 1,430,786 NET INCOME Transfers between funds 5.723 93.325 18,382 93.325) 24,105 186.142 Net movement in funds 99.048 {74.943) 24,105 186.142 RECONCILIATION OF FUNDS Total funds brought forward 248,500 458.494 706,994 520,852 TOTAL FUNDS CARRIED FORWARD 347.548 383.551 731,099 706.994 The notes form part of these financial statements Page 14
HAMPTON TRUST STATEMENT OF FINANCIAL POSITION 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted Restricied funds funds Notes FIXED ASSETS Tangible assets 11 2,423 2.423 3,633 CURRENT ASSETS Debtors Cash in hand 12 131,722 456,329 131,722 839,880 158,375 648.942 383,551 588,051 383,551 971.602 807,317 CREDITORS Amounts falling due within one year 13 (242.926) (242,926) (103,956) NETCURRENT ASSETS 345.125 383,551 728.676 703,361 TOTAL ASSETS LESS CURRENT LIABILITIES 347.548 383.551 731,099 706.994 NET ASSETS 347.548 383.551 731,099 706,994 FUNDS Unrestricted funds Restricted funds 15 347,548 383,551 248,500 458,494 TOTAL FUNDS 731,099 706,994 These financial statements have been p pared in accor(lanr% wilh the prowsions applicable to charitable companies subject to the small companies regime. The fina cial statements were approved by the Board of Trustees and aulhorised for issue on 1024. and were signed on ts behalf by: Mr S Hayes- Tru The notes form part of these financial statements Page 15
HAMPTON TRUST STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activities Cash generated from operations 167,789 1,g84) Net cash provided byl{used in) operating activities 167,789 Cash flows from investing activities Interest received 23,149 7,807 Net cash provided by investing activities 23,149 7,807 Change in cash and cash equivalents In the reporting period Cash and cash equivalents at the beginnlng of the reporting period 190,938 5,823 648,942 643,119 Cash and cash equivalents at the end of the reporting period 839,880 648,942 The notes form part of these financial statements Page 16
HAMPTON TRUST NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net Income for the reporting period (as per the Statement of Financial Activities) Adjustments for". Depreciation charges Interest received Decreasel(increase) in debtors Increasel{decrease) in creditors 24,105 186,142 1,211 (23,149) 26,652 138,970 1,211 {7,807) (26,809) 154,721) Net cash provided byl(used In) operations 167,789 ANALYSIS OF CHANGES IN NET FUNDS At 114123 Cash flow At 3113124 Net cash Cash at bank and in hand 648,942 190,938 839,880 648.942 190,938 839,880 Total 648,942 190,938 839,880 The notes form part of these financial statements Page17
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling. which is the functional currency of the enlity and rounded to the nearest pound. Income All income is recognised in the Statement of Financial Activities once the charity has entillemenl to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligalion can be measured reliably. Expenditure is accounted for on an accruals basis and has been classtfied under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordan with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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. Penslon costs and other post-retirement benefits The charity participates in NEST,. the govemment work based pension scheme. Contributions are charged to the Income and Expenditure as incurred. Cash Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Debtors and creditors receivable I payable within one year Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recogni5ed in expenditure. Page 18 continued...
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 DONATIONS AND LEGACIES 2024 2023 Donations 3,019 16,242 OTHER TRADING ACTIVITIES 2024 2023 Training and Licence Fees 91,833 16,900 INVESTMENT INCOME 2024 2023 Deposit account interest 23,149 7,807 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activity LINX and Juno Domestic Abuse Projects CARA Other Safelives DARE 99,640 753,251 483,267 137,495 863,561 425,389 34,885 114,649 27,425 116,385 1,479,968 1,575,979 CHARITABLE ACTIVITIES COSTS Total Funds 2024 Total Funds 2023 Unrestricted Funds Restricted Funds Charitable activity Governance costs 106,778 5,500 1.461,586 1.568,364 5,500 1,425,636 5,150 112,278 1,461,586 1,573.864 1,430.786 Support Costs 2024 2023 Managementlsalary costs Finance costs Information technology Officelpremiseslphone costs Legal & professional fees Other 190,500 24,408 53,325 66,108 11,808 123,000 23,810 54,310 67,950 15,030 403,786 329 976 316,447 311764 Apportioned to activities Support costs are apportioned to activities based on level of income. Page 19 continued...
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 NET INCOMEI{EXPENDITURE) Net incomel(expenditure) is stated after chargIn(crediting). 2024 2023 Depreciation - owned assets Auditor's remuneration 1,210 5,500 1.211 5,150 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees. expenses One trustee received £99 in travel expenses during the year {2023 £190 reimbursed expenses). STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 1.040,198 75,397 63,930 957,306 70,343 14.819 1,179,525 1,042,468 The average monthly number of employees during the year was as follows: 2024 12 22 2023 12 20 Part time Full time 32 One employee received remuneration befween £60,000 and £69,999 during the year (2023.. no employee earned more than £60.000). Key Management Personnel Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £223.606 (2023..£178,742). Page 20 continued...
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 10. LIMITED BY GUARANTEE The company is limited by guarantee and does not have a share capital. The liability of each member is limited to £1. 11. TANGIBLE FIXED ASSETS Fixtures & Fittingsl Office Equipment COST At 1 April 2023 and 31 March 2024 26,541 DEPRECIATION At 1 April 2023 Charge for year 22.908 1.210 At 31 March 2024 24.118 NET BOOK VALUE At 31 March 2024 2.423 At 31 March 2023 3,633 12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 100,861 30,861 142,810 15.565 131,722 158,375 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Social security and other taxes VAT Accruals and deferred income 25,042 5,965 211,919 18,918 85,038 242,926 103,956 Deferred income of £138,421 will all be recognised as income in 2025 (2024.. £52,250). Also included in accruals and deferred income above is £45,000 relating to an historical pension liability for one member of staff. This will be paid in the year to 31 March 2025. Page 21 continued...
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 14. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: 2024 2023 Within one year Between one and five years 33,207 33,638 32,528 47,792 66,845 80,320 15. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 3113124 At 114123 Unrestricted funds General fund Designated fund - Website development Designated fund- CARA website and DARE fund 228.500 5.723 73,325 307,548 20,000 (20,000) 40.000 40,000 248,500 5,723 93,325 347,548 Restricted funds CARA Domestic Abuse Projects Safelives LINX and JUNO DARE 92,568 320,636 31,008 14,282 (4,396) (20,658) 1,778 (18,577) 60,235 (4,599) 83.573 299.978 (32,786) 4.295 60,235) 458,494 18.382 93,325} 383,551 TOTAL FUNDS 706.994 24,105 731,099 Net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund 118,001 (112,278) 5,723 Restricted funds CARA Domestic Abuse Projects Safelives LINX and JUNO DARE 483,267 753,251 27,425 99,640 116,385 (487,663) (773,909) (25,647) (118.217) 56.150) {4,396) (20,658) 1,778 (18,577) 60,235 1,479,968 1,461,586 18,382 TOTAL FUNDS 1,597,969 1,573,864) 24,105 Page 22 continued...
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 15. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds Transfers between funds Al 3113123 At 114122 Unrestricted funds General fund Designated fund - Website development 177.122 41.378 10,000 228,500 30,000 10,000) 20,000 207,122 41.378 248.500 Restricted funds CARA Domestic Abuse Projects Safelives LINX and JUNO 108,890 167,082 16,827 20,931 (16,322) 153,554 14,181 6,649} 92,568 320,636 31,008 14,282 313,730 144,764 458,494 TOTAL FUNDS 520.852 186,142 706,994 Comparative net movement in funds. included in the above are as follows.. Incoming resources Resources expended Movemenl in funds Unrestricted funds General fund 75.834 (34,456) 41,378 Restrlcted funds CARA Domestic Abuse Projects Safelives LINX and JUNO 425,389 863,561 114,649 137.495 {441,711) (710,007) {100,468) 144,144) (16.322) 153,554 14,181 6,649) 1,541,094 1,396,330) 144,764 TOTAL FUNDS 1,616.928 1.430.786) 186,142 Page 23 continued...
HAMPTON TRUST NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 15. MOVEMENT IN FUNDS - continued Domestic Abuse Projects this fund covers our flagship ADAPT (Accredited Domestic Abuse Prevention Training) service as well as our Project Foundation and Caring Dads programmes. Also included within this fund is our ISVA (Independent Sexual Violence Advisory) service on the Isle of Wight. CARA - Cautioning and Relationship Abuse this fund relates to our criminal justice intervention targeting domestic abuse perpetrators who have received a conditional caution. Safelives - this fund covers our DRIVE intervention for high-harm perpetrators of domestic abuse, which we deliver in partnership with Safelives. LINX and JUNO- this fund covers areas of our work. Firstly, il relates our LINX programme, which supports young people to address adverse childhood experiences. Secondly it relates to JUNO, our early intervention programme for women. DARE - this fund Covers grant funded Domestic Abuse Routine Enquiry (DARE) training which we deliver to fronlline professionals who may encounter domestic abuse as parl of their routine client work. Designated funds Website Development - this fund related to work to develop the existing Hampton Trust website. This work was undertaken in 2023124. CARA website and DARE fund - this designated fund relates to updaling the CARA website and carrying out a range of DARE and CARA promotional activities, including possible DARE evaluation 16. EMPLOYEE BENEFIT OBLIGATIONS The amount recognised in expenditure in relation to pension arrangements was £63,930 (2023: £14,819). 17. RELATED PARTY DISCLOSURES There were no related party Iransactions for the year (2023 none). Page 24