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 Year Ended 31 March 2025
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION Trustees M Theaker (Chair) G Lewis Professor J Garland (Chair) E Shin Dr J Smith M Bousherian W McAdam B Culleton D keS MPWard S Chan K Strickland R Mapara (appointed 16 May 20241 (appointed 20 August 2024) (resigned 16 May 2024) (resigned 25 June 2024) (resigned 25 June 2024) (resigned 5 March2025) (resigned 30 April 2024) (resigned 20 August 2024) (appointed 16 May 2024) (resigned 16 May 2024) (appointed 5 March 2025) (appointed 15 September 20251 Secretary R Simkins Charity number 1062692 Company number 03293987 Registered office 22-24 Harborough Road Northampton NN2 7AZ Independent examiner Jessica Lawrence Azets Audit Services Limited 12 King Street Leeds LS12HL Bankers Unity Trust Bank plc 4 Brindleyplace Bimiingham B12HB Solicitors lthigleys Solicitors LLP 19 Cookridge Street Leeds United Kingdom LS2 3AG
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) CONTENTS Page Trustees, report Independent examinerfs report Statement of financial activities Balance sheet 10 Statement of cash flows 11 Notes to the financial statements 12-25
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 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 year ended 31 March 2025. The financial statements have been prepared in accordance viith 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 lo charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK aThJ Republic of Ireland (FRS 102}. (as effective from 1 January 2019). Reference and Administrative Details The Legal and Administrative Infom)ation page fomis 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. OurAmbition As a means of realising this vision, we seek to Work towards a society in which all people affect 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 Influen and guide organisations in their responses to Hate Crime. harassment and discrimination and to develop effective partnerships wth other organisations which share our vision. Stop Hate UK continue to help to tackle all forms of Hate Crime and discrimination by ensuring ev 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 setvices demonstrates an increase in Hate Crime reporting. 600/0 of calls provided listening support, information, and advice to victims both reporting incidents and erquiring about our services. This year, our average call duration time was 19 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 1.1 Our Year Another challenging bul exciting year. Stop Hate UK continues to evolve to meet our changing environment. The continuing pressure on household incomes has inevitably had an impact on donations but we are so grateful for every £ we receive. Our eternal gratitude goes out to those who donate. bake cakes. run marathons. or ask their friends to donate to us instead of giving a birthday present. However, the money is raised we say THANK YOU. The year remained challenging financially. but we were able to end the year wth a small surplus, which is essential to maintain our sustainability and ease cash flow problems. We remain committed to our mission and vision to provide 24tT reporting and support services to all those impacted by Hale Crime motivated by hostility towards any aspect of identity-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 This year saw a change in membership of our Board of Trustees. We welcomed a new Chair and Finance Lead from the business sector. Mike Theaker and David Wykes have brought some fresh ideas and refreshing optimism about the future. We also saw the return of Graham Lews to our Board. Graham was a Trustee for 8 years and our Chair for many of them. After an 18-month rest. he has retumed and we welcome his Govemance experience as well as his knoedge of the Charity Sector, LGBTQl+ and Disability Hate Crime knowledge. Towards the end of the year Karyn Strickland joined the Board bringing her experien in Human ResoLrces and Equality Diversity and Inclusion in the Private Sector. Our Training Team grew in the year, and we were delighted to welcome back Kamaria Ahmad as a fulktime Training Officer. Kamaria also leads on our communications and marketing. which is of course difficult alongside her full-time training role. To support and grow our ability to market our services and opportunities we have taken on an amazing team of volunteers and hope that we can create a full time, paid role to lead on this in the future. To achieve our vision and mission more people need to know what we can offer and understand that there is someone who cares day and night aboLrt them. 1.2 Reporting and Support Services Despite a reduction in our overall reSoUrS Stop Hate UK has maintained its commitment to addressing all forms of Hate Crime and discrimination by ensuring every person. regardless of identity, has someone to listen, believe, and offer advice, at any time and every day of the year. Dats gathered and received from our independent Helpline servi$ in the last reporting year shows 8 160/0 increase in Hate Crime reporting, continuing the trend from last year. Overall, contacts increased by 80A. There was a slight increase in crimes recorded by the police in England and Wales for the same period but of course we are measuring contacts and conversations whereas their figures relate to recorded crime. The increase in our figures show the need for a Servi such as ours. A total of 65 % of all our calls were to report incidents and case updates while 130kn were to provide listening support, information, and advice. Our commitment to providing support to people experiencing incidents, even if not a crime, places us at the forefront of supporting people who are victimised and minoritised daily. This year, our average call duration was 20 minutes, {for incident reports it was 26 minutes) whith is a true testament to the dedicated specialists on our Helpline team. Stop Hate UK continues to annually review and develop these services to provide unrivalled support for those effected. The highest forms of reported abuse were racism {53.6Vo), and disability (11.30/0). Although broadly similar to the previous year, the numbers have changed slightly - 149 more Racist incident reports, while those relating to Disability reduced by 83. We have also seen a 35% increase in reports of Sexual orientation {164 to 2221, while Faith motivations maintained similar levels (121 122) and Transgender Identity reports increased from 37 - 44 {19Q/o}. This year saw small reversal in the shift towards electronic methods in the way people contact us, with 37 % of contacts made by the telephone, which is a big increase compared to 320A in 202&24. However, the longer-term trend is still towards email and other electronic methods of reporting. 350A of contacts were outside of 'normal' working hours, demonstrating the vital need to maintain 24[7 access to our services. During the yearwe received a contact in every hour of the day. Our provision of continuous support to those affected by Hate Crime and discrimination and our collaboration with external organisations resulted in 685 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 particularly welcome the City of Manchester to our helpline areas which is the resutt of successful grant application to QBE. The QBE Foundation also funded the design and launch of the Start Safe Stay Safe app in the City. The App was also launched in York and North Yorkshire funded by North Yorkshire Poli, Fire and Crime Commissioner. We were also delighted to receive our annual donation from Close Bothers which funds our 24hour Stop Hate Line in South Yorkshire and London Borough of Merton. Another new partnership was established with the Royal Borough of Kingston upon Thames to provide the Stop Hate Line and a range of training sessions.
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Our work, as a leading partner, within a consortium project that sought to address the increase in East and Southeast Asian hate documented in the wake of the COVltk19 pandemic, through the creation of a besF)oke 2417 Helpline, came to an end in early 2025. "On Your Side,. launched in August 2022, was unable to obtain the same level of funding from the Department of Levelling Up, Housing and Communities to continue with the full service and the consortium decided to sacrifice the 24hrs Helpline service as a result. The new service continues under the management of Protection Approaches but sadly ythOUt the benefit of our 24-hour service. Following the successful development and delivery of a bespoke Street Harassment mobile phone App within the London Borough of Waltham Forest, we have also launched a version in the London Borough of Lewisham, as well as the City of Southampton. In June 2024 we were commissioned to provide this app for North Yorkshire and are hopeful for further roll out of this award-wnning provision. The App is designed to address some of the priorities for the violen against Women and Girls agenda and at the same time acknowledges that Street based harassment, while most prevalent amongst women and girfs. is not exclusively so. Members of other communities, such the LGBTQ+ community and Disabled people are also vulnerable. The App reinforces our position, that this type of targeted harassment should be recognised as motivated by hate and treated as such. 1.3 Partnerships and Collaborations We were delighted to continue our partnerships with two major companies in the UK. In September 2024 we received our first grant from QBE Foundation to provide the Stop Hate Line and our Start Safe Stay Safe app in the City of Manchester and in February 2025 we reiVed a further donation of £25,000 from Close Brclhers to continue providing our 24 hour Stop Hate Line to South Yorkshire and London Borough of Merton. QBE have also supported us by providing free meeting space and refreshments for meetings, interviews, and our Helpline team awayday. Our Chief executive also spoke al their staff event raising awareness of Mentsl Health and Hate Crime. Overfinch in Leeds continue to provide free storage for some of our promotional material. Eulogy continues to provide some pro bono support for us and have helped us with a new and exciting partnership in 2025 with the European Taxi app, Freenow. Stop Hate UK have provided driver training for Freenow are now partners in their round up to donate scheme which will run throughout 2025126. We must mention the support of our Charity Ambassadors, Canon Mark Oakley, Dean of Southwark, and Gary Powell from The Libertines. 1.4 Technology, Media, and Telecommunications This year has also seen an increase in reports of incidents relating to the Online space, wth contacts from members of the public raising their concerns relating to 'Online Activity., rising from 44 (23124) to 60, an increase of 260/0. We have also seen an increase in reports of inadents relating to 'malicious communications, rise from 85 (231241 to 129, an increase of 34 %. These represent both concerns relating to potential public order offences of 'stirring up hatred,, incitement etc targeting whole groups and communities, and potential offences such as online harassment, directed at individuals. While we are pleased to see an increase in contacts relating to the online space and are grateful to those individuals who have taken the time to report their concems, we are also acutely aware that, given what some academic researchers have labelled the 'epidemic of hate speech online,. this is an area which is seriously under-reported. Given the online Spa'S increasing role in shaping and reinforang public opinion. attitudes, and beliets., the proliferation of 'harmful speech. and related phenomena of 'misinformation and disinfomiation,, and the increasing normalisation of these negative online behaviours therefore represents a major, ongoing cause for concern. We are therefore pleased to be participating in a project Nwth EU partners, that will focus on these specific issues over the next 3 years.
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 1.5 Education, Training and Consultancy We have successfully delivered a range of funded projects in the past year. In Leeds, we delivered training sessions to existing and new thirrkparty reporting centres, enabling local groups to provide a viable alternative to poli where anyone experiencing. or witnessing, hate can approach and make a report, enabling to access support when required. This project also provided a service through which Leeds schools could report a hate incident directly to our Helpline in confidence. This service enabled us to liaise directly with schools when serious concerns were raised and respond with an offer of additional support for young people and school staff. In the London boroughs of Sutton and Merton. we delivered awareness sessions to community organisations and schools across all age groups on issues around hate crime- social media and online hate- disability hate and discrimination. All sessions closed with learners having an improved understanding of the harms of hate and encouragement of'upstander, behaviours. in response acting proath'vely and safely according to their ability and circumstances. The training team have had a very busy year. Wth more organisations requesting in-person delivery. our trainers have travelled across the country delivering to universities, housing providers, financial institutions, local authorities, faith groups and more. National Hate Crime Awareness Week was busy as always. We supported our partners through delivery and participation in over 25 separate events across the country. These included training sessions to young people, community members and statutory partners- participation in local neighbourhood, speaking at conferences and formal launch events. While we have a comprehensive range of training resources ready to be delivered, we pride ourselves on ensuring any training and awareness sessions delivered take place after we have engaged directly with those requesting the sessions to identify any specific content and outcomes to be achieved, thus maximising the opportunity to increase understanding and leaming and ensuring we meet the training needs of our dients. Through all aspects of our work, we directly reached about 17.000 people and estimate that this rippled out to reach more than 2.5 millionl 1.6 Developments In June 2024, our Board of Trustees appointed a new Chair and Finan Lead. Mike Theaker is the neN Chair and has brought new energy and commitment to the Board. Mike is confident that the Charity can thrive by attracting sponsorship and donations from the private sector. He is well connected in the car industry and is using his contacts to help us achieve sustainable funding. In August 2024 we were fortunate in having Graham Lewis rejoin the Board of Trustees following a 20 month 'retirement' from the Charity. Graham has exlensive knowledge of the not-for profit sector and a long-standing appreciation of the value of the work we do particularly the 24-hour service we provide. In March 2025 Karyn Strickland joined the Board. Karyn has been a supporter of Stop Hate UK for a few years prior to joining the Board so was able to contribute immediately, using her Human Resources and Equality. Diversity, and Inclusion professional experience to support our mission. Financial The Statement of Financial Activites shows a net surplus for the year before actuarial gains of £14,356 (2024.. net expenditure of £21,728) and we had a funds deficit at 31 March 2025 of £16,863 (2024.. £29,597). The Trustees have established a policy whereby the unrestncted funds not committed or invested in tangible fixed assets I'the free reseves,) should be suffiicient to sustain the organisation in the event of a closure. The free resererves at 31 March 2025 are in deficit at £16,863 and it is nseNatIVelY estimated that closure costs would be in the region of £114,800. The Trustees intend to review the reseves policy each year. Despite a difficult year we have ended the year with a small surplus. It is important that we achieve this to ensure we can remain at the forefront of challenging hate and ease our operations by smoothing out our cashflow. We have focused our attention on reducing costs but maintaining a 24hour team 365 days per year means that there is little more we can strip out without losing services lo people who need us we have ensured that the 24- hour seNices can continue and remain at the forefront of vthat we do every day.
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for future periods It is difficult to remain optimistic for the future with the increasing tensions in the country, txjt we know that the work we do every day of the year is so important. We use this knowledge to inspire us to keep challenging and evolving to meet the needs of the people we serve. We know that we need to invest in more marketing and awareness raising so that people know how to reach us when they experience or witness Hate. We know that this is far too often and that communities are growing in fear for their safety. By maximising opportunities for sponsorship and donations and by increasing our capacity to deliver training across the UK we expect to increase our income and provide stability for the Charity. Our Board members and Chief Executive are using their experience of building healthy businesses to ensure that all decisions are focused on suslainabilily and excellen. As always, our thanks go our dedicated team. members. Trustees. our Patron Baroness Doreen Lawren of Clarendon OBE, of Clarendon in the Commonwealth Realm of Jamaica, our Charity Ambassador's, The Rev'd Canon Dr Mark Oakley, Dean of Southwat1( and Gary Powell, Musician (The Libertines} and Producer and all our donors and supporters. Structure, governance and management Stop Hate UK is a registered charity, constituted as a company limiled 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 temis 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 OLrt in note 8 of the Finanaal Statements. The Trustees consider the Chief Executive offir, Director of Operations, Director of Support Services, Manager of Support Services and 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 nom)ally increased in accordance with average earnings. The remuneration is also bench-marked wth 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 rdes. 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.
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ststement 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 year. In preparing these financial stateTnents, the Trustees are required to.. observe the methods and principles in the Charities SORP- make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concem basis unless it is inappropriate to presurrE that the charity will continue in operation. The Trustees are responsible for keeping adequate accounting records that disclose wth 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, report was approved by the Board of Trustees. M Theaker Trustee 2811012025
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 finanaal statements of Stop Hate UK (the charity) for the year ended 31 March 2025. This report is made solely to the Charity's Trustees. as a body, in accordan 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 l am required to state to them in an Independent Examinevs Report and for no other purpose. To the fullest extent pemiitted 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 repoyt, 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 wth 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 examinerfs 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 l am qualified to undertake the examination because l am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. Your attention is drawn to the fact that the charity has prepared financial statements in ac¢ordarce with Accounting and Reporting by Charities preparing their accounts in accordance with the Finanual Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 in preferen to the Accounb'ng and Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or the financial statements do not accord wth those records- or the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.. or the financial statements have not been prepared in accordance wth the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordan wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT {CONTINUED) TO THE TRUSTEES OF STOP HATE UK Emphasis of matter- Going concern I have considered the adequacy of the disclosure made in note 1.2 of the financial statements in respect of the charitable company's ability to continue as a going COnM. The charitable company generated a net surplus in the year of £12,734 and an overall unrestricted funds deficit of £16,863. Post year end helpline and other income has allowed the charitable company to continue to meet its obligations as they fall due. The financial statements do not include the adjustments that would result if the company was unable to continue as a going concem. Jessica Lawrence Azets Audit Services Limited 12 King Street Leeds LS12HL 28110/2025
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 UnstriCted Restricted funds funds Total Unrestricted Restricted funds funds Total 2025 2025 2025 2024 2024 2024 Notes Income from: Donations and memberships Charitable activities Other trading activities 122,632 116,479 78,685 122,632 276,839 78,685 177,506 141,722 53,044 177.506 316,993 53,044 160,360 175,271 Total income 317,796 160,360 478,156 372,272 175,271 547,543 Ex enditure on: Raising funds 881 881 1,470 1,470 Charitable activities 295.527 167.392 462,919 392,530 175,271 567,801 Total expenditure 296.408 167.392 463,800 394,000 175,271 569.271 Net 1ncomel(expenditu) for the yearl 21,388 (7.032) 14,356 (21,728) {21,728) Other recognised gains Actuarial loss on defined benefit pension schemes 17 {1,622) (1,622) (1) (1) Net movement in funds 19,766 (7.032) 12,734 (21,729) {21,729) Fund balances at 1 April 2024 (36.629) 7.032 (29,597) (14,900) 7,032 {7.868) Fund balances at 31 March 2025 {16,863) (16,863) (36,629) 7,032 {29,597) The statement of financial activities indudes all gains and losses recognised in the year. The notes on pages 12 - 25 fomi part of these financial statements. 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 2025 2025 2024 Notes Current assets Stocks Debtors Cash at bank and in hand 12 13 18,291 22,080 35,180 19,388 48,494 4,144 75,551 72,026 Creditors: amounts falling due within one year 15 (92.414) 1101.623) Net current liabilities (16.863) {29.597) Income funds Restricted funds 18 7,032 {36,629) (16,863) (16,863) {29,597) The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. 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 complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial ststements. These financial statements have been prepared in accordance wth the provisions applicable to companies subject to the small companies regime. 2811012025 The financial statements were approved by the Trustees on ......................... M Theaker Trustee Company registration number 03293987 10-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash generated byl{used in) operations 22 80,433 (78,2271 Cash and cash equivalents at beginning of year (45,253) 32,974 Cash and cash equivalents at end of year 35,180 (45,2531 Relating to: Cash at bank and in hand Bank overdrafts included in creditors payable within one year 35,180 4,144 (49,3971 11
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 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 22-24 Harborough Road, Northampton. NN2 7AZ. 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 exedIng £11 to the company's assets if it should be wound up while they are a member. or ythin one year after they cease to be a member, for payment of the Company's debts and liabilities contracted before they cease 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 Practi applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)° (as effective from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial ststements are prepared in sterling, which is the functional currency of the charity. Monetary amounts 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 concem At the balance sheet date there is a net current liability position of £16,863. The Trustees have reviewed the current financial position and the prospects of the charity. Post year end income from helpline and other income received is sufficient to cover liabilities as they fall due and therefore they have, at the time of approving the financial statements, a reasonable expectation that the charity wll continue to exist for the foreseeable future. Interest and support in the charity and its work remains strong, donations and requests for training support continue to be received, The charity is working towards increased uptake of its street harassment app. The closure of the Leeds and London offices will bring cost savings and other potential cuts to office costs are being considered. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted ndS are available for use at the discretion of the Trustees in fvrtherance of their charitable objectives. Restricted ndS are subject to specific conditions by donors as to how they may be used. The purFx)ses 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. 12-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinued) 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. Grants, including Government Grants, where entitlement is not conditional on the delivery of a specific perfom)ance 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 incued. and indudes attributable VAT which cannot be recovered.. Charitable expenditure comprises those costs incurred by the charity in the deliverance of its activities and services for its beneficiaries. It includes both costs that can be directly allocated to such activities and those costs of an indirect nature neSSary to support them. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back Offi costs, finan, personnel, payroll and governance costs which support the Charity's activities. 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 impaiment 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 250h straight line The gain or loss arising on the disposal of an asset is detemiined as the difference beeen the s91e proceeds and the carying value of the asset. and is recognised in the statement of financial activities. 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-tenn 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. 13-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinued) 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. Impairnlent of financial assets Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impaimient at each reporting date. Financial assets are impaired where there is objecb've 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 incomel{expenditure) for the year. If there is a decrease in the impaimient loss arising from an event occurring after the impaiment 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 incomel(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 payments 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 seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classffied 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 coOratIon Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992 in respect of income and gains arising. 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. 14-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Icontinued) 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 nomial 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 IFRS 1021 the charity recognises the liability to make payments to fund the deficit relating to past Servi where it has entered into an agreement to make those payments. 1.13 Leases Rentals payable under operating leases, induding any lease incentives received, are Charged as an expense on a straight line basis over the temi of the relevant lease. 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 carying 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 lY that period, or in the period of the revision and future periods where the revision affects both current and future periods. Key sources of estimation uncertainty The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows. Defined Benefit Pension The liability in respect of The Pension Trust Growth Plan Scheme is calculated by the Scheme Actuary in conjunction with the results of the tn-annual review of the Scheme as certified by the Scheme Actuary. The present value of future liabilities 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 17. Donations and memberships unstrICted Unrestricted funds funds 2025 2024 Donations and memberships 122,632 177,506 15-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activities Unrestricted Restricted Year ended Unrestricted Restricted Year ended funds funds 31 March funds funds 31 March 2025 2025 2025 2024 2024 2024 Grants Contracts 160,360 160,360 116.479 175,271 175,271 141,722 116.479 141,722 116.479 160,360 276.839 141,722 175,271 316,993 Other trading activities Unrestricted Unrestricted funds funds 2025 2024 Trading income Sale of promotional material 67,761 10,924 43,305 9,739 78,685 53,044 16-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable activities 2025 2024 Staff costs Temporary staff costs Interest cost- on pension liability Training and other staff costs Insurance Travel and transport Rent, rates, heat and light Sundry equipment Postage Printing and stationery Telephone and intemet Translation, interprelation and other contracted servi$ Advertising, educational material and publicity Subscriptions and Payroll administration Pension deficit contribution 374,230 434,970 7,640 65 2,630 4.052 6.397 36.162 2.028 1.578 365 7,808 44,084 2,167 7,655 (978) 21 502 3,845 6,265 10,297 1,632 535 446 2,496 43,571 2,268 8,009 {815) 453,302 556,623 Share of support costs {see note 7) Share of governance costs (see note 7) 4,142 5,475 6.533 4.645 462,919 567,801 Analysis by fund Unrestricted funds Restricted funds 295,527 167,392 392,530 175,271 462,919 567,801 17-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Governance costs costs 2025 Support Governance Costs costs 2024 Secretarial support Finance support Bank charges Accountancy fees 819 3,010 313 819 3,010 313 5.475 2,730 3,440 363 2,730 3,440 363 4,645 5.475 4,645 4.142 5.475 9.617 6.533 4,645 11.178 Independent Examination fees in the year were £2,200 (2024- £1,800) and accountancy fees paid to the examiner were £1,600 (2024- £1,420). Trustees The Trustees received no remuneration from the charity during the year {2024'. £nil). No travel expenses were incurred by trustees in the year (2024. £nil). 18-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Staff costs Number of employees The average number of employees during the year was.. 2025 2024 23 Employment costs Year ended 2025 Year ended 2024 Notes Vwdges and salaries Social security costs Other pension costs 338,402 20,610 15,218 393,121 24,751 17,098 374,230 {815) 434,970 (978) Pension deficit contribution 17 373,415 433,992 The Trustees consider its key management personnel comprised of the Chief Executive Officer, Director of Operations, Assistant Director of Training and Helpline Partnerships, Online Hate Services Manager and Manager of Support serViS. The total employment benefits induding employer pension contributions and employer's National Insurance of the key management personnel were £197.39512024.' £220,360}. The number of employees whose annual remuneration was £60,000 or more were.. 2025 Number 2024 Number £60,000- £70,000 10 Taxation The charity is exempt from tax on income and gains falling wthin section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 19-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Tangible fixed assets Fixtures and fittings At 1 April 2024 Disposals Al 1 April 2024 Eliminated in respect of disposals Carrying amount At 31 March 2025 26,413 {26,413) 26,413 {26,413) At 31 March 2024 12 Stocks 2025 2024 Finished goods and goods for resale 18,291 19,388 13 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 22,007 73 48.494 22,080 48,494 14 Loans and overdrafts 2025 2024 Bank overdrafts 49.397 Payable within one year 49,397 -20-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Creditors: amounts falling due within one year 2025 2024 Notes Bank overdrafts Deferred income Short term retirement benefit obligations Accruals 14 16 17 49,397 18,574 800 32,852 65,059 1,628 25,727 92,414 101,623 16 Deferred income 2025 2024 Balance at 1 April 2024 Released to Statement of Financial Activities Amount deferred in the year 18,574 (18,5741 65,059 81,524 (81,524) 18,574 Balance at 31 March 2025 65,059 18,574 21
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Retirement benefit schemes 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. Defined benefit schemes The charity participates in The Pension Trust Growth Plan Scheme, a multFemployer scheme which provides benefits to some 638 non-associated participating employers. The scheme is a defined benefit scheme in the UK. Mihere the Scheme is in deficit and vlhere 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 unwnding of the di$Unt rate is recognised as a finance cost. Key Assumptions Year to 31 March 2025 Year to 31 March 2024 Year to 31 March 2023 Discount rate 4.84 5.31 5.52 Income and expenditure impact 2025 2024 Interest expense Re-measurements - impact of changes in actuarial assumptions Re-measurements - amendments to the contribution schedule 21 65 1,612 Total cost 1,643 66 Movements in the present value of defined benefit obligations.. 2025 2024 Liabilities at 1 April 2024 Unwinding of the discount factor (interest expense) Deficit contribution paid Remeasurements - impact of any change in assumptions Remeasurements - amendments to the contribution schedule 800 21 (8151 1,712 65 (978) 1,612 At 31 March 2025 1,628 800 -22-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restricted funds The income funds of the charity include restricted funds comprising the following unexpended balanS of donations and grants held on trust for specific purposes.. Current period Balance at 1 Incoming Resources Balance at 31 April 2024 resources expended March 2025 Safer Leeds Sutton Outreach DLUHC WYMF NYPCC 19.000 20.000 105.487 (19,000) (20,000) (105.487) {7.032) (15.873) 7.032 15.873 7,032 160,360 (167,392) Purpose of funds.. Safer Leeds - Towards promotion of community tolerance and respect. Sutton Outreach - To deliver a more connected. sustsinable, 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. DLUHC - A project to create an independently branded, communty trusted. accessible and well used UK-wide third-party hate crime and hate incident reporting se1 for BN(O) status holders and all ESEA communities. WYMF - The project wll raise awareness and understanding of hate crime, the hami and consequences to victims, perpetrators and wider community. We will work wth schools to create a school environment in which all feel included, valued, safe and can thrive. Material will be age appropriate as we will work across varying age groups, and all monitored hate crime strands. NYPCC - Towards the provision of our Start Safe Stay Safe app and associated awareness raising. Prior period Balance at 1 April 2023 Incoming ReSoue$ Balance at 31 resources expended March 2024 Safer Leeds Sutton Training DLUHC WYMF 19.000 20,000 129,239 7,032 (19.000) (20.000) (129.239) (7,032) 7,032 7,032 7,032 175,271 (175,271) 7,032 -23-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysis of net assets between funds Net current Creditors liabilities over one year Total Current year Unrestricted funds (16.863) {16,863) (16.863) {16.863) Net current Creditors assets over one year Total Prior year Restricted funds Unrestricted funds 7,032 (36,629) 7,032 {36,629) (29,597) {29,597) 20 Operating lease commitments At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases. vthich fall due as follows= 2025 2024 Within one year 6,693 21 Related party transactions There are no related paty transactions in the current year or prior year to disdose. -24-
STOP HATE UK (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Cash generated from operations 2025 2024 Surplusl(defi¢it) for the year 14,356 {21,728) Adjustments.. Defined benefit scheme adjustments Decrease in stocks Decrease in debtors (Decreasellincrease in creditors Increasel(decrease) in defeed income (794) 1,097 26,414 (7,125) 46,485 (913) 112 5,209 2,043 {62,950) Cash generated byl(used in) operations 80.433 {78.227) -25-