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2021-03-31-accounts

Charity Registration No. 1062692

Company Registration No. 03293987 (England and Wales)

Stop Hate UK

(A Company Limited By Guarantee)

Trustees' Report And Unaudited Financial Statements

For The Period Ended 31 March 2021

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees G Lewis (Chair)
M Bousherian (appointed 7 May 2021)
L Brown
K Chahal (resigned 7 September 2021)
B Culleton (resigned 7 September 2021)
Professor J Garland
Dr N Hall (resigned 12 March 2021)
U Ozturk
S Raza
E Shin
Dr J Smith
M Ward (resigned 12 March 2021)
Dr N Yasin
Secretary R Simkins
Charity number 1062692
Company number 03293987
Registered office Unit E2a
Joseph's Well
Hanover Walk
Leeds
LS3 1AB
Independent examiner Laura Masheder DChA, FCA
Garbutt & Elliott LLP
33 Park Place
Leeds
LS1 2RY
Bankers Unity Trust Bank plc
4 Brindleyplace
Birmingham
B1 2HB
Solicitors Wrigleys Solicitors LLP
19 Cookridge Street
Leeds
LS2 3AG

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 24

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE PERIOD ENDED 31 MARCH 2021

The Trustees who are also Directors of the charity for the purposes of the Companies Act 2006, submit their report and independently examined financial statements for the 6 month period ended 31 March 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019) .

Reference and Administrative Details

The Legal and Administrative Information page forms part of this report.

Objectives and activities

Our Vision

A world which is free from hate, harassment and discrimination .

Our Mission

To combat prejudice and hate To support those affected To educate towards a hate-free society

Our Ambition

As a means of realising this vision, we seek to work towards a society in which all people affected by hate, harassment and discrimination can challenge, report and change their experience, to support and empower people who are affected by Hate Crime, harassment and discrimination, to influence and guide organisations in their responses to Hate Crime, harassment and discrimination and to develop effective partnerships with other organisations which share our vision.

Stop Hate UK continue to help to tackle all forms of Hate Crime and discrimination by ensuring every person, regardless of identity, has someone to listen, believe, and advise them. Data gathered and received in the last financial year from our independent helpline services demonstrates an increase in Hate Crime reporting. 60% of calls provided listening support, information, and advice to victims both reporting incidents and enquiring about our services. This year, our average call duration time continues to be 20-minutes which is a true testament to our dedicated specialists on the Helpline team . Stop Hate UK continue to review and develop these services year on year to provide unrivalled support for those affected.

When reviewing the aims and objectives of the charity, and in planning future activities, the Trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published by the Commission.

Achievements and performance Our year

The close of 2020 saw us end our 25 th anniversary year. It was a bittersweet moment as we had enjoyed so much support from a wide range of supporters, but we were all still reeling from the impact of the murder of George Floyd and how Covid 19 had changed our world

This report is also strange for us as it covers the period 1 October 2020 to 31 March 2021. While our last accounting period had been extended, largely due to Covid 19, and we initially anticipated that this would be a 12-month year; because we are able to report some positive results, we have decided to move back to our previous reporting pattern and end this financial year on 31 March .

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

In the early months of 2021, we were all in another lockdown. Spirits in the country were low but with the vaccine roll out we tried to be more optimistic. Our work was able to continue due to the dedication of our teams and our ability to run all our services from home. We were able to add to the areas that can access our helpline and benefit from the increased support we had from donors.

This growth in activity led us to appoint our first Fundraising and Events Coordinator, Natalie Leal, in November 2020 They have since been promoted to Partnerships and Fundraising Coordinator and Natalie now leads on developing the many new corporate relationships, we have established Our partners are vital our continuation and growth and have enabled us to expand our helpline service into new areas and ensure the sustainability of our vital services.

Reporting and Support Services

Stop Hate UK continues to help address all forms of Hate Crime and discrimination by ensuring every person, regardless of identity, has someone to listen, believe, and offer advice

Data gathered and received from our independent helpline services in the 12 months to 31 March 2021 showed a 13% decrease in Hate Crime reporting. Overall, contacts were reduced by 1.5% and fewer contacts were Hate Crime reports. The Covid 19 pandemic and the subsequent lockdowns are almost wholly responsible for what is the first significant reduction of contacts in the last five years. While many Hate Crime services across the UK have been restricted because of the Covid-19 pandemic, the Stop Hate UK helpline Team, having always been remotely based, were able to adapt quickly to the pandemic, continuing to provide 24-hour support despite unprecedented circumstances.

As restrictions continued throughout the year, we saw an increase in neighbour disputes with reports of people subjected to abuse in their own gardens and private spaces. Interestingly, we noted an increase in reports from persons living in privately rented property. Moreover, while the lockdowns impacted upon the number of reports received; as the situation developed, we noted a shift in attitudes towards people perceived to be Chinese, with many of these people reporting being subjected to verbal abuse and threatening behaviour.

66% of all our calls provided listening support, information, and advice to victims both reporting incidents and enquiring about our services. In the period to 31 March 2021, our average call duration time was 17-minutes, which is a true testament to our dedicated specialists on the Helpline team . Stop Hate UK continue to annually review and develop these services to provide unrivalled support for those affected.

The highest forms of reported abuse were racism (49%), and disability (19%). It is noted that this represents a 21% increase in calls relating to race, which also reflects the shift in attitudes and behaviours exhibited towards Southeast Asian communities. 15% of reports involved more than one hate motivation.

Hate speech online is an ever-increasing issue and continues to be a strong motivator for reports with 135 contacts relating to online hate occurring across the internet, social media and networking sites.

While 60% of all contacts were made via telephone, interestingly, 39% of these were outside of ‘normal’ working hours, demonstrating the vital need to maintain 24/7 access to our services Indeed, we received a contact in every hour of the day during the year.

Our provision of continuous support to those affected by Hate Crime and discrimination and our collaboration with external organisations resulted in 429 cases being reported to the police or local support agencies.

While Stop Hate UK continues to provide consistent services across locations in the UK, we welcome the recent funding allowing us to add the London Boroughs of Wandsworth and Waltham forest to our list of helpline areas.”

We were also delighted to continue our outreach work in the London Borough of Sutton led by staff member Kieran Reynolds. Kieran is a great addition to our team and the extension of this funding is leading to raised awareness and reporting of Hate Crime in the borough.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

Partnerships and collaborations

Stop Hate UK continues to grow in reach, resources, and influence as we share our expertise with people on all levels to address Hate Crime and discrimination While there is a long-standing need for systemic and sustainable action to eradicate discrimination, the tragic and brutal killing of George Floyd has acted as a catalyst within the UK, as elsewhere, motivating people to become active ‘upstanders’.

Stop Hate UK seeks to support and maintain this renewed motivation towards change.

We have therefore increased our capacity for positive collaborations across the community, corporate and education sectors, to raise awareness, facilitate inclusive practices, and create safer environments . The opening of our new London office in Deptford is therefore a significant development in facilitating these initiatives.

In November 2020, Stop Hate UK welcomed the bro-bono support of Deloitte who assisted us with the development of our corporate membership project. With more companies increasingly keen to address discrimination in the workplace, and others looking to move beyond mere compliance with anti-discriminatory laws, Stop Hate UK used the opportunity to better understand which companies would benefit from our services, and how best to deliver EDI (Equality, Diversity, and Inclusion) related services.

In March 2020, Stop Hate UK secured our first long-term strategic corporate partnership with Pulse Acacium Groups Mental Health and Xyla Digital Therapies Divisions who are engaging in a year of fundraising for the charity. To date, they have raised £3,946 of their £5,000 target.

Again, in March 2020, Stop Hate UK and End The Virus of Racism were chosen to benefit equally from sales of ‘Recipes Against Racism’, a community cook book created by Sachiku and Schu to raise awareness of East and South East Asian Hate. To date, the cookbook has raised more than £13,000.

We were also grateful to receive further pro bono support from a range of companies, including Wlikie and Co and Cyber Halo.

At Stop Hate UK, we know that effective partnerships with companies, organisations and communities enables us to combat crime and live in a safer world, free from hate and discrimination; Throughout 2020, we have worked at national and local levels to deliver projects, workshops, and develop strategies with the aim of educating communities, encouraging reporting, and creating more inclusive practices across sectors.

Education and Training

In a year where we were forced to live and work in isolation, we have experienced an increased demand for training and work in schools, which we have delivered within the challenging environment of Covid-19 restrictions.

We were delighted to secure funding from the WYPCC’s Safer Communities Fund to deliver a project that responds directly to the desire to participate in change expressed by many after the murder of George Floyd: Many schools and organisations reviewing and revising own practice and attitudes and seeking a lead in combatting the racist behaviour that they were witnessing and with a renewed impetus to confront it. The WYPCC funding allows our project ‘Shaping Futures’ to visit 5 secondary schools in the West Yorkshire policing authority and facilitate open and respectful conversations around young people’s perception and experience of race. The project facilitates 3 one-hour, guided conversations after which the young people identify an aspect they would like to explore further, devise a script, produce video clips, and send them to us for editing. These productions will then be shared with other schools in West Yorkshire for use in assemblies, campaigns, etc. We are also offering teachers training on recognising and responding appropriately to racist behaviour within schools.

In response to increased demand for race awareness training we have developed a ‘Race, Racism and Responses in Education’ course which was delivered initially for a school in Bradford who then requested 4 teaching sessions focused on diversity and Upstander activity. We are now receiving more requests to deliver this course. A Manchester high school invited us to support them in responding to complaints of racism and we have subsequently worked closely with them to review their policies and offer staff training A further development of this project will allow us to generate training materials for classroom use, focused upon creating safe spaces for conversations about race, and increasing levels of confidence to report incidents of racism.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

We are also receiving increased contacts from the Higher Education sector with recent requests for training sessions for students and staff at 2 universities. We have also worked extensively with a hospital trust, focusing on Hate Crime awareness, training of ambassadors, and responding to disclosures of discrimination.

These enquiries reflect the real concern in different settings for a robust response to hateful behaviour and a tangible desire for effective change

A very significant initiative has been the authoring of two online courses for Epigeum, the digital learning arm of Oxford University Press. Our Education Development Lead, Angie Wright, authored the content for an interactive course for students: ‘Tackling Harassment, being an Active Bystander’ and: ‘Tackling Harassment, Responding to Disclosures’ for staff These will be now marketed to universities and colleges both in the UK and Australia. The courses will support the work of institutions to challenge hate, reduce the incidence of hateful behaviour, and support first responders in dealing with reports of discrimination and Hate Crime.

We have continued to maintain and nurture our relationships with several academic institutions, in particular, following on from our partnerships in the Hatemeter.EU project, with the Fondazione Bruno Kessler in Italy, exploring the potential applications of Artificial Intelligence in the generation of counter-narratives to harmful speech manifested online.

Finally, recent, high-profile events have also significantly increased interest in the interrelationship and boundaries between ‘free speech’ and ‘harmful speech’ particularly in relation to the online space and we are therefore continuing to develop and refine training and workshops focussed upon facilitating critical reflections and conversations about the use and abuse of online platforms.

Fundraising

We strive to achieve the highest fundraising standards and we value our wonderful supporters. We expect our fundraising team to act honestly and with integrity at all times and ensure we remain compliant with all the laws and guidelines that govern us.

We want to inspire trust in our supporters and ensure that all supporters have an excellent experience when donating to Stop Hate UK.

We are staying up to date with developments in charity regulation, data protection and the Fundraising Preference Service (FPS) to make sure we are legally compliant and adhering to all guidelines. Our fundraisers also follow the Institute of Fundraising’s Code of Practice and we are registered with the Fundraising Regulator.

Financial review

The Statement of Financial Activities shows net income for the period before actuarial gains and losses of £12,751 (2020 £98,938) and we had funds at 3 1 March 202 1 of £ 104,699 (2020 £91,796) , of which £99,268 (2020 £91,796) were unrestricted.

The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (‘the free reserves’) should be sufficient to sustain the organisation in the event of a closure. The free reserves at 3 1 March 202 1 after taking into account long term liabilities are £ 99,268 and it is conservatively estimated that closure costs would be in the region of £ 69,139 . The Trustees intend to review the reserves policy each year.

The Trustees and Chief Executive are monitoring the performance of the charity very closely and are confident that the actions of the last few years have meant that the organisation is in a strong position to grow and attract future funding and therefore consider it appropriate to prepare the Financial Statements on a going concern basis.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

Risks

Stop Hate UK recognise that the long-term impacts of the Covid pandemic crisis – on individuals, networks, partner organisations and financial resources are still unknown and along with the ongoing impact of cumulative cuts to public and private income sources, and increased uncertainties about the future of local authority presents risks

In terms of responding to these risks the Charity has established 3 new sub groups so that we can more closely scrutinise opportunity and risk and as part of this and ongoing development of the work of the Charity we are identifying alternative sources of income and have invested in fundraising from donations as well as developing new initiatives and partnerships. In terms of the Covid crisis our delivery practices are totally compatible with home working and this is leading to an increase in interest in our work with low risk to the employee team as we are practicing lone working from home. This development has increased our ability to deliver training and other packages to a wider geographical and sector audience.

Plans for future periods

Stop Hate UK will continue to tackle all forms of Hate Crime and discrimination at every level to ensure society is free from hate, harassment and discrimination, and people are valued for their unique Identity.

Whilst we await the outcome on a national decision to tackle Gender based Hate Crime, we are actively supporting people targeted in this way.

In 2021/22, Stop Hate UK will be strengthening its services by:

We also hope to be able to recruit a Volunteers Manager to support and develop the growing interest in volunteering for our Charity.

Structure, governance and management

Stop Hate UK is a registered charity, constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association. The Project was established in 1995 with staff seconded from Leeds City Council and became independent of the Council in April 2000. On 6 June 2007 it changed its name from The Leeds Racial Harassment Project to Stop Hate UK and the objects clause was amended to allow activities outside Leeds.

The Trustees who served during the year under review and to date are set out on the Legal and Administrative Information page . All are eligible for re-election.

We continue to attract new Members and Trustees. We are are keen to include new Trustees that bring diversity both in terms of their characteristics but also their experience and interests.

A full-time salaried Chief Executive and a Board of Trustees manage the charitable company. The Board of Trustees meets regularly to manage its affairs. All Trustees give their time voluntarily. Any expenses reclaimed by Trustees from the charity are set out in note 8 o f the Financial Statements.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

The Trustees consider the Chief Executive, the Director of London Services, the Director of Operations and the Manager of On-line Services , as comprising the key management personnel of the charity in charge of directing and controlling the charity and running and operating the charity on a day to day basis.

The pay of the charity’s key management personnel is reviewed annually and normally increased in accordance with average earnings. The remuneration is also bench-marked with organisations of a similar size and activity to ensure that the remuneration set is fair and not out of line with that generally paid for similar roles.

The Trustees regularly conduct their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks .

We continue to attract new Members and Trustees. We are are keen to include new Trustees that bring diversity both in terms of their characteristics but also their experience and interests.

Statement of Trustees' responsibilities

Company Law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small Company Rules

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The Trustees' r eport was approved by the Board of Trustees.

Graham Lewis

.............................. G Lewis Trustee 02/11/2021 Dated: .........................

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STOP HATE UK

I report to the Trustees on my examination of the financial statements of Stop Hate UK (the charity) for the period ended 31 March 2021.

This report is made solely to the Charity's Trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) . In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of , which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

Laura Masheder

Laura Masheder DChA, FCA

Garbutt & Elliott LLP 33 Park Place Leeds LS1 2RY

Dated: ......................... 09/11/2021

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE PERIOD ENDED 31 MARCH 2021

Unrestricted Restricted Total Total
funds funds 6 months to 18 months
31 March 31 March 31 March to 30
September
2021 2021 2021 2020
Notes
£		 £ £ £
Income from:
Donations and memberships 3 116,437 - 116,437 251,563
Charitable activities 4 103,747 39,672 143,419 532,181
Other trading activities 5 20,201 15,217 35,418 45,367
Total income 240,385 54,889 295,274 829,111
Expenditure on:
Raising funds 7,300 - 7,300 10,944
Charitable activities 6 225,765 49,458 275,223 719,229
Total expenditure 233,065 49,458 282,523 730,173
Net income before other recognised gains / (losses) 7,320 5,431 12,751 98,938
Other recognised gains and losses
Actuarial gain/(loss) on defined benefit pension
schemes 152 - 152 (170)
Net movement in funds 7,472 5,431 12,903 98,768
Fund balances at 1 October 2020 91,796 - 91,796 (6,972)
Fund balances at 31 March 2021 99,268 5,431 104,699 91,796

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

The notes on pages 11 - 24 form part of these financial statements.

A fully detailed Statement of Financial Activities for the 18 month period ended 3 0 September 20 20 is shown at note 22 .

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2021

Notes
Current assets
Stocks
11
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Creditors: amounts falling due after
more than one year
14
Net assets
Income funds
Restricted funds
17
Unrestricted funds
General unrestricted funds
Pension reserve
16		 31 March
30 September
2021
2020
£
£
£
£
21,439
20,400
26,467
47,482
150,425
174,921
198,331
242,803
(87,084)
(143,364)
111,247
99,439
(6,548)
(7,643)
104,699
91,796
5,431
-
108,034
101,625
(8,766)
(9,829)
99,268
91,796
104,699
91,796

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the period ended 31 March 2021. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 company.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on ......................... 02/11/2021

Graham Lewis

..............................

G Lewis Trustee

Company Registration No. 03293987

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE PERIOD ENDED 31 MARCH 2021

2021
Notes
£
Cash flows from operating activities
Cash (used in)/generated by operations
21
Cash and cash equivalents at beginning of period
Cash and cash equivalents at end of period		 2020
£
£
(24,496)
174,921
150,425		 £
164,555
10,366
174,921

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2021

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

Charity information

Stop Hate UK is a charitable company and is a private company limited by guarantee incorporated in England and Wales. The registered office is Unit E2a, Joseph's Well, Hanover Walk, Leeds, LS3 1AB. The organisation's charity number is 1062692 and its company number is 03293987.

The company is limited by guarantee and does not have a share capital. Every member of the company undertakes to contribute such amount as may be required (not exceeding £1) to the company’s assets if it should be wound up while he is a member, or within one year after he ceases to be a member, for payment of the Company’s debts and liabilities contracted before he ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories amongst themselves.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019).

The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling , which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £ 1 .

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Whilst the global economy has been significantly impacted by the COVID-19 virus, the charity still has reserves sufficient to meet its immediate requirements. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.

1.5 Expenditure

Expenditure is recognised in the period in which it is incurred, and includes attributable VAT which cannot be recovered:

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings

25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

Fixed assets costing more than £1,000 are capitalised.

1.7 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell .

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

Stop Hate UK is a registered charity and as such is a charity within the meaning of schedule 6 of the Finance Act 2010. Accordingly, the Charity is potentially entitled to tax exemption under part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

1 Accounting policies

(Continued)

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Pensions

The company contributes to the Pensions Trust’s Growth Plan. The Plan is a multi employer pension plan. It is not possible in the normal course of events to identify on a reasonable and consistent basis the share of underlying assets and liabilities belonging to the charity. In accordance with Charities SORP (FRS 102) the charity recognises the liability to make payments to fund the deficit relating to past service where it has entered into an agreement to make those payments.

1.13 Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical estimates

The liability in respect of The Pension Trust Growth Plan Scheme is calculated by the Scheme Actuary in conjunction with the results of the tri-annual review of the Scheme as certified by the Scheme Actuary. The liability relating to the pension scheme is materially sensitive to changes in the underlying actuarial assumptions and estimates, particularly the rate of discount applied by the Scheme Actuary, details of which are included in note 16.

3 Donations and memberships

6 month period
18 month period
ended 31
ended 30
March
September
Unrestricted
Unrestricted
funds
funds
2021
2020
£
£
Donations and memberships 116,437
251,563

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

4 Charitable activities

18 month
6 month period
period ended 30
Unrestricted
Restricted		 ended 31
Unrestricted		 Restricted September
funds
funds		 March total
funds		 funds total
2021
2021		 2021
2020		 2020 2020
£ £ £
£		 £ £
Grants -
39,672		 39,672
-		 241,609 241,609
Coronvirus Job retention
Scheme 3,039 - 3,039
6,602		 - 6,602
Contracts 100,708 - 100,708
283,970		 - 283,970
103,747
39,672		 143,419
290,572		 241,609 532,181
Other trading activities
18 month
6 month period ended
period 30
Unrestricted Restricted ended 31
Unrestricted		 Restricted September
funds funds
March total		 funds funds total
2021 2021 2021 2020 2020 2020
£ £ £ £ £ £
Trading income 17,381 15,217 32,598 27,551 5,000 32,551
Sale of promotional
material 2,820 - 2,820 12,098 - 12,098
Other - - - 718 - 718
20,201 15,217 35,418 40,367 5,000 45,367

5 Other trading activities

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

6 Charitable expenditure

Note 6 month 18 month
period period
ended 31 ended 30
March total September
2021 total 2020
£ £
Staff costs 211,103 542,087
Temporary staff costs 3,799 8,234
Interest cost – on pension liability 16 182 212
Training and other staff costs 2,776 1,079
Insurance 1,810 4,804
Travel and transport 85 15,904
Rent, rates, heat and light 19,778 36,664
Sundry equipment 5,530 11,682
Postage 915 1,858
Printing and stationery 1,809 4,722
Telephone and internet 3,765 12,984
Translation, interpretation and other contracted services 11,339 25,040
Advertising, educational material and publicity 1,794 24,201
Subscriptions and Payroll administration 4,472 12,256
Pension deficit contribution 16 (1,093)
(3,152)
268,064 698,575
Share of support costs (see note 7) 3,318 15,456
Share of governance costs (see note 7) 3,841 5,198
275,223 719,229
Analysis by fund
Unrestricted funds 225,765 472,620
Restricted funds 49,458 246,609
275,223 719,229

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

7
Support costs
Support
costs
Governance
costs
£
£
Secretarial support
993
-
Finance support
2,122
-
Bank charges
203
-
Accountancy fees
-
2,718
Legal and professional
-
1,123
3,318
3,841		 2021
Support
costs
Governance
costs
£
£
£
993
13,106
-
2,122
1,925
-
203
425
-
2,718
-
2,958
1,123
-
2,240
7,159
15,456
5,198		 2020
£
13,106
1,925
425
2,958
2,240
20,654

Independent Examination fees in the period were £1,060 (2020- £1,060) and accountancy fees paid to the examiner were £1,205 (2020- £1,405).

8 Trustees

The Trustees received no remuneration from the charity during the period (20 20 : £nil). No travel expenses were incurred by trustees in the period. (Prior period t ravel expenses were incurred for 6 Trustees totalling £ 1,176 .

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

9 Staff costs

Number of employees

The average number of employees during the period was:

Employment costs
Notes
Wages and salaries
Social security costs
Other pension costs
Pension deficit contribution
16		 2021
24
2021
£
188,569
14,047
8,487
211,103
(1,093)
210,010		 2020
23
2020
£
488,943
30,071
23,073
542,087
(3,152)
538,935

No employee earned £60,000 or more during the year (2020: no employees).

The Trustees consider its key management personnel comprised of the Chief Executive Officer, the Director of London Services, the Manager of On-line Services and the Director of Operations. In the 6 months to March 2021 it also included the Support Services Manager. The total employment benefits including employer pension contributions and employer’s National Insurance of the key management personnel were £13 8 , 399 (2020: £388,653).

10 Tangible fixed assets

Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 October 2020 26,413
At 31 March 2021 26,413
Depreciation and impairment
At 1 October 2020 26,413
At 31 March 2021 26,413
Carrying amount
At 31 March 2021 -
At 30 September 2020 -

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

11
Stocks
Finished goods and goods for resale
12
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Notes
Deferred income
15
Short term retirement benefit obligations
16
Accruals
14
Creditors: amounts falling due after more than one year
Note
Long term retirement benefit obligations
16
15
Deferred income
Balance at 1 October 2020
Released to Statement of Financial Activities
Amount deferred in the period
16
Retirement benefit schemes		 2021
2020
£
£
21,439
20,400
2021
2020
£
£
14,760
34,561
11,707
12,921
26,467
47,482
2021
2020
£
£
50,280
111,053
2,218
2,186
34,586
30,125
87,084
143,364
2021
2020
£
£
6,548
7,643
2021
2020
£
£
111,053
105,433
(111,053)
(105,433)
50,280
111,053
50,280
111,053

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

16 Retirement benefit schemes

(Continued)

Defined benefit schemes

The charity participates in The Pension Trust Growth Plan Scheme, a multi-employer scheme which provides benefits to some 950 non-associated participating employers. The scheme is a defined benefit scheme in the UK.

Where the Scheme is in deficit and where the charity has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

Key Assumptions

Year to 31 Year to 31 Year to 31
March March March
2021 2020 2019
% % %
Discount rate 0.66 2.53 1.39
Income and expenditure impact
2021 2020
£ £
Interest expense 182 212
Re-measurements - impact of changes in actuarial assumptions (152) 170
Total cost 30 382
Movements in the present value of defined benefit obligations:
2021 2020
£ £
Liabilities at 1 October 2020 9,829 12,599
Unwinding of the discount factor (interest expense) 182 212
Deficit contribution paid (1,093) (3,152)
Remeasurements - impact of any change in assumptions (152) 170
At 31 March 2021 8,766 9,829

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

17 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Current period Balance at 1 Incom e Expenditure Balance at 31
October March
2020 2021
£ £ £ £
Safer Leeds - 7,500 (7,500)
-
PSNI - No hate speech project - 10,000 (10,000)
-
WPCC 19 - 5,985 (554)
5,431
Sutton Outreach - 26,187 (26,187)
-
Sutton Training - 5,217 (5,217)
-
- 54,889 (49,458)
5,431

Purpose of funds:

National Holocaust Centre - To provide educational services.

Safer Leeds - Towards promotion of community tolerance and respect.

Hatemeter - To provide data, consultancy, training and testing in relation to the design and development of a software tool intended to identify and offer responses to online Islamophobic messages.

PSNI: No Hate Speech Project - To develop and implement an effective Counter Narrative strategy to challenge online Hate Speech.

MOPAC - To provide for the development of an online resource for young people and consultancy and support services for the Metropolitan Police 'Online hub'.

True Vision Facing Facts – To r evis e and review the police online training package on hate crime to ensure it is suitable for civic society.

True Vision Symbols - To gather and input images and information relating to hate groups .

WYPCC 19 - A project to engage young people, teachers and youth leaders to collaborate in identifying and addressing challenges for developing an anti-racist mind-set.

Sutton Outreach - To deliver a more connected, sustainable, and resilient response to hate crime in Sutton by delivering a project that will increase awareness of Hate Crime, offer support to people experiencing or witnessing it and let residents know how to report it.

Sutton Training - To provide training within the Sutton area.

MHCLG - To recruit, train and support volunteers and staff seconded to the 'Online Hate Team' to engage in disseminating counter-narratives and challenging harmful online behaviours which may become normalised and lead to physical acts of hate crime.

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

17 Restricted funds (Continued) (Continued) (Continued)
Movement in funds
Prior period Balance at 1 Incom e Expenditure Balance at 30
April 2019 September
2020
£ £ £ £
National Holocaust Centre - 53,386 (53,386) -
MHCLG - 50,000 (50,000) -
Safer Leeds - 22,500 (22,500) -
Hate Meter - 11,121 (11,121) -
PSNI - No hate speech project - 30,000 (30,000) -
MOPAC - 40,000 (40,000) -
True Vision Facing Facts - 5,000 (5,000) -
True Vision Symbols - 5,000 (5,000) -
Sutton Outreach - 14,819 (14,819) -
Sutton Training - 14,783 (14,783) -
- 246,609 (246,609) -
18 Analysis of net assets between funds
Net current
Creditors		 Total
assets
over one
year
Current period
£ £ £
Restricted funds 5,431 - 5,431
Unrestricted funds 105,816
(6,548)		 99,268
111,247
(6,548)		 104,699
Net current
Creditors		 Total
assets
over one
year
Prior period
£ £ £
Unrestricted funds 99,439
(7,643)		 91,796
99,439
(7,643)		 91,796

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

19 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years		 2021
£
21,482
47,324
68,806		 2020
£
21,482
57,465
78,947

20 Related party transactions

Other than the expenses set out in note 8 t here were no other disclosable related party transactions during the period (2020 - no transactions ) .

21
Cash generated from operations
Surplus for the period
Adjustments:
Defined benefit scheme adjustments
(Increase)/decrease in stocks
Decrease in debtors
Increase in creditors
(Decrease)/increase in deferred income
Cash (used in)/generated by operations		 2021
£
12,751
(3,097)
(1,039)
21,015
4,461
(58,587)
(24,496)		 2020
£
98,938
(2,940)
5,637
41,105
16,195
5,620
164,555

STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE PERIOD ENDED 31 MARCH 2021

22 Comparative Statement of Financial Activities

Unrestricted
Restricted
funds
funds
£
£
Income from:
Donations and memberships
251,563
-
Charitable activities
290,572
241,609
Other trading activities
40,367
5,000
Total income
582,502
246,609
Expenditure on:
Raising funds
10,944
-
Charitable activities
472,620
246,609
Total expenditure
483,564
246,609
Net income before other recognised losses
98,938
-
Actuarial loss on defined benefit pension schemes
(170)
-
Net movement in funds
98,768
-
Fund balances at 1 April 2019
(6,972)
-
Fund balances at 30 September 2020
91,796
-		 Total
2020
£
251,563
532,181
45,367
829,111
10,944
719,229
730,173
98,938
(170)
98,768
(6,972)
91,796

Stop Hate UK year end accounts

Final Audit Report

2021-11-09

Created: 2021-11-01 By: Tracey Jukes (tjukes@garbutt-elliott.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAvPvDx-bctg4ua-bzEAgviiuSxx_2kSFE

"Stop Hate UK year end accounts" History

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