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2021-03-31-accounts

Registered number: 03398982 Charity number: 1069087

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

CONTENTS
Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 12
Independent Auditors' Report on the Financial Statements 13 - 17
Statement of Financial Activities 18
Balance Sheet 19
Statement of Cash Flows 20
Notes to the Financial Statements 21 - 36

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees David Rawcliffe, Chair
Shahin Bekhradnia (resigned 17 November 2020)
Fergus Crombie
Ralph Dennison
Sarah Ladbrook (appointed 17 November 2020)
Jono Poon
Dr Fatima Sogiawalla
Chantal Thomas
Richard Thomas (resigned 17 November 2020)
Company registered
number
03398982
Charity registered
number
1069087
Registered office
32 St John's Street
Bedford
MK42 0DH
Company secretary
Anita McCallum
Chief executive officer
Anita McCallum
Independent auditors
Peters Elworthy & Moore
Chartered Accountants
Statutory Auditors
Salisbury House
Station Road
Cambridge
CB1 2LA
Bankers
The Co-operative Bank Plc
6 Olympic Court
Mountford Street
Salford
M5 2QP

Page 1

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the audited financial statements of the company for the year 1 April 2020 to 31 March 2021. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition October 2019 (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

OBJECTIVES AND ACTIVITIES

POLICIES AND OBJECTIVES

SMART Criminal Justice Services (SMART / SMART CJS) is established for the promotion of charitable purposes within the UK; for:

This is achieved by:

PUBLIC BENEFIT

The Trustees confirm that they have complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to the guidance published by the Charity Commission.

VOLUNTEERS

Volunteers are essential for the smooth running of SMART CJS. Providing vital support in all the services that are run in four locations, during 2020, 44 individuals gave over 30,000 hours of their time (excluding Trustees who, as a group, gave at least 500 hours). During 2020 volunteering opportunities have been curtailed because of the pandemic but, as restrictions allow, more of SMART’s volunteer base are returning to serve communities in greater numbers.

With their support and care, services can be kept running safely and efficiently. They save money across all services by helping with important tasks that would otherwise have to be paid for or performed by regular staff. Volunteers themselves derive great benefit from public service, particularly if they have lived experience of homelessness and/or substance misuse disorder and, in some cases, it helps them in their continued recovery.

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SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Volunteers help regularly at SMART Bedford, Howard House and SMART Wokingham on key activities like serving meals, taking residents to activities and medical appointments, assisting people to fill in forms, booking in guests, collecting donated food from supermarket depots, sorting through donated clothes ready for distribution and helping with events and rattling collecting tins.

ACHIEVEMENTS AND PERFORMANCE

SMART CJS’s reputation for delivery and flexibility, particularly in relation to rough sleeper and homeless services continues to be in evidence and it further cemented its ability to help this vulnerable and complex section of the population in Bedford and Milton Keynes. With major changes to and investment in its infrastructure in 2019/20 (in the areas of ICT and Finance) in this latest financial year, the benefit that this investment has brought to SMART CJS has now been realised.

Two Trustees resigned in 2020, and one new Trustee was recruited, bringing the total number to seven on the Board going into 2021. SMART continues to recruit for a diverse Board, bringing a wide range of cultures, approaches, skills and experience to the Charity.

Strategy 2020/21 and beyond

The Board met in August 2019 to review progress and set strategy for the organisation. The focus areas that were identified then and continue to be relevant now are:

Impact of COVID-19

The financial year 2020/21 represented the first full year of operation during the COVID-19 global pandemic. SMART CJS was identified early on as an organisation providing key frontline services and mandated by Government to continue operating through the emergency and beyond. Staff were all vaccinated ahead of the general population in recognition of this. SMART CJS has been highly valued locally and nationally as an organisation playing a vital role in keeping vulnerable sections of society safe, healthy and away from scarce NHS critical care resources at a time of national emergency.

Although COVID-19 has bought its challenges for staff, volunteers and commissioners, it has been observed that a proportion of “hardened” rough sleepers have experienced positive outcomes – and much faster than usual. With the additional support afforded them through the emergency in hotel-based accommodation, many have reduced or eliminated substance misuse from their lives and have an optimistic outlook and prospects for health, housing, employment, education or training as a result.

SMART CJS is well-placed to work closely with commissioners and local communities to continue to support those who are most vulnerable and those who find themselves with changing circumstances as a result of the pandemic, the so-called “economic homeless”. With rising use of substances like alcohol and drugs as the impact of COVID is revealed, demand for SMART CJS and its services and approach will not lessen. It is needed more than ever.

Page 3

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

REVIEW OF ACTIVITIES

The context in which SMART CJS is operating remains a challenging one, supporting a complex cohort with multiple needs and uncertain funding in some locations. Last year there were c100,000 hospital admissions involving a diagnosis of drug-related mental and behavioural disorder in England. And nearly 17,000 admissions for poisoning by drug misuse. Dual diagnosis remains one of the enduring issues of our time which we, as a society, are still developing solutions for; essentially in many instances the reason for someone’s extreme addiction is psychological in origin but talking and other therapies are not widely deployed until a period of abstinence is demonstrated.

Recording the overall performance achieved in 2020/21 is SMART CJS's annual Impact Report. This publication has been key to showcasing services, documenting case studies and providing a tangible demonstration of the positive and wide effects of SMART CJS services. https://smartcjs.org.uk/wpcontent/uploads/2021/03/SMART-CJS-Impact-Report-2020-Online.pdf

Individual reporting is also provided to commissioners of services in all areas which look at specific performance indicators (both quantitative and qualitative) and uses feedback from those who benefit from the services provided. External regulation of the SMART Howard House Service, Oxford and SMART Wokingham is provided by the Care Quality Commission (CQC).

There are two main types of service that SMART CJS provides, namely: Homeless & Rough Sleeper Services and Substance Misuse Disorder Services . We directly helped more than 1,500 people across Wokingham, Oxford, Bedford and Milton Keynes with substance misuse and homelessness. Many more individuals were helped with access to our online resources, email support and sign-posting to partner services.

Across all services, we provided a staggering 23,986 interventions to help people reduce/abstain their substance use and to facilitate access to medical, financial and housing support.

Despite the usual fundraising events being curtailed, SMART CJS still benefited from the activity of 327 donors and fundraisers amassing £178,165 through one-off donations, regular giving and “virtual” fundraising schemes.

1. Homeless & Rough Sleeper Services

SMART CJS operates Homeless Services across Bedford and Milton Keynes. Although the number of rough sleepers increased nationally by 141% since 2010, Bedford and Milton Keynes saw a reduction for the fourth consecutive year. It’s testament to SMART’s dedication and effectiveness, working alongside other partner agencies as a community team, that this result has been achieved.

Those experiencing homelessness for three months or more, cost per person, on average £4,298 to the NHS, £2,099 for mental health services and £11,991 when in contact with the criminal justice system. In total, over £18,000. In comparison, a charity like SMART CJS can provide successful interventions for less than £1,500 per person: SMART CJS provides cost-effective solutions and works effectively alongside statutory services.

As England went into the first lockdown in March 2020 all local authorities provided emergency accommodation for rough sleepers; the so-called "Everyone In" initiative, to help prevent the spread of COVID19, stop this vulnerable group from entering high-dependency hospital care and provide a safe space for rough sleepers.

Working closely with local councils and following additional government guidelines, SMART CJS combined its homeless services in both Bedford and Milton Keynes into a central hotel base in each area. Having former rough sleepers and specialist services under one roof created a new and positive approach to tackling homelessness. The rapid and more lasting results achieved has paved the way for more appropriate long-term housing for Rough Sleepers in the form of independent units of accommodation supported by providers like SMART that assist with tenancy sustainment and help with practical living skills.

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SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

i. Bedford

SMART Prebend Centre : A Homeless Day Centre – up until March 2020 it was open 365 days of the year offering adults facing homelessness or rough sleeping access to hot meals, phones, internet, medical advice and showers. Working alongside other specialist support agencies, SMART workers helped people using the centre to make plans to address their immediate issues. The building was utilised during COVID-19 by other community organisations as it was not suitable for day centre use during the pandemic as it did not comply with COVID restrictions for social distancing, gathering of groups and individual washing facilities.

Somewhere Safe to Stay Hub – all operations were transferred to a hotel hub in central Bedford in April 2020 in order to comply with the “Everyone In” mandate and to provide COVID-compliant accommodation for rough sleepers and those finding themselves homeless. The team dealt with high numbers of occupancy at the hotel and delivered a 24/7 service throughout with no closures or gaps in service.

Rough Sleeper Initiative (RSI) – this comprised a team of caseworkers supporting people to move from rough sleeping into accommodation, with ongoing help to sustain accommodation. Overall in Bedford, a staggering 4,586 interventions were recorded in support of rough sleepers and homeless individuals including:

A high percentage of service users that presented needed help with drug & alcohol use and mental health disorders and SMART was able to provide initial harm prevention advice and then facilitated teams from community partners to support people the following levels of need:

Commissioner feedback on the flexible and person-centred approach that SMART CJS services took was extremely positive:

“You were the ones on the ground maintaining delivery of our services to rough sleepers with true commitment every day. The strength and unity of everyone working together throughout the pandemic has not only enabled ‘everyone in’ to a safe place but has also helped so many people move on to more settled housing solutions to rebuild their lives.” Tabitha – Rough Sleeper Coordinator, Bedford Borough Council.

ii. Milton Keynes

Somewhere Safe to Stay Hub (SStSH) : This is usually a hub providing direct access to a safe place to sleep with on-site support for mental health problems, finding suitable housing, claiming benefits and gaining employment. For some of the time during the pandemic, operations were transferred to hotels to comply with “Everyone In” and also COVID restrictions.

Numbers in the hotel were high and staff provided a 24/7 service with no gaps in provision.

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SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Rough Sleeper Initiative (RSI) : This consisted of a team of caseworkers, including a specialist drugs and alcohol worker and EEA focused support, helping people to move from rough sleeping into accommodation, with ongoing help to sustain their accommodation.

“2020 was a year of change for SMART Milton Keynes. As part of ‘Everyone In’ we moved our services to a hotel. This allowed provision of a fast pathway to safe accommodation for anyone facing homelessness. Working under one roof with the council and partner agencies (e.g. the NHS and substance overuse services) led to better and quicker results for those we supported.

In August we returned to the Somewhere Safe to Stay Hub (SStSH) model, previously a night facility for rough sleepers. Due to ‘Everyone In’ we provided those sleeping rough a safe place to stay day and night, and support when needed. We worked closely with our service users to help overcome challenges, prepare for moves into alternative accommodation and support those placed in housing provided by the Council.” Louise Kinton, Deputy Manager, SMART CJS, Milton Keynes

SMART Milton Keynes teams delivered over 8,000 interventions during 2020, including access to healthcare, skills for independent living, budgeting skills, and managing benefits and finances.

Once again, the excellent work done by SMART teams adapting to different locations and working environments has paved the way for the procurement of more suitable supported accommodation for rough sleepers in Milton Keynes.

2. Substance Misuse Disorder Services

i. SMART Howard House, Oxford - Residential Detoxification Service

SMART Howard House has been delivering a hybrid drug & alcohol detoxification project in Oxford for the last 11 years. Residents stay for approximately 12-14 weeks, complete their detox and a recovery programme which is delivered though 1-2-1, group work, peer led support and mutual aid. This is a fully commissioned service for Oxfordshire residents.

A key component to the success of the project has been the hybrid element (a combined detox and rehab in one stage) allowing the service user a chance to address behaviours and establish a new way forward and 83% of residents in 2020 left with a planned and successful discharge.

Referral to the programme is by community partner organisation, Turning Point, and potential admissions must demonstrate a commitment to turning around their substance misuse disorder by having regularly attended group and individual sessions. In turn, individuals make a difficult choice when entering Howard House, giving up their freedom and ability to mix with family and friends for the length of the programme. This means they will not leave the unit without a staff or volunteer chaperone at any point during their stay, and phone calls and visits are supervised and they will be regularly tested for drugs and alcohol.

During the height of COVID-19 referrals to the facility decreased and screenings for potential residents became difficult as GPs and partner agencies reduced their face-to-face services. Over 150 structured groups continued remotely during 2020 covering topics for building motivation, understanding addiction, developing life skills and preventing further substance misuse, plus:

Well-being groups continued throughout the year and activities such as counselling, gym trips, group walks, external addiction and recovery groups, visits to local museums and the cinema were replaced by telephone and online counselling, museum tours and escape room challenges, one-to-one walks with volunteers and BBQ fire pit evenings. Addiction and recovery meetings e.g. Alcoholics Anonymous were also done online.

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SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Other significant facts:

ii. SMART Wokingham – Community Substance Misuse Service

SMART Wokingham was a free community treatment service, helping adults and young people affected by drug and alcohol use. It saw a phenomenal increase in clients in 2020 – almost certainly as a direct result of the pandemic. It was funded by Wokingham Borough Council up until 31[st] March 2021.

Adults accessed a broad range of evidence-based interventions including one-to-one psychosocial support, counselling, group sessions and clinical services to reduce alcohol and opiate dependency and problematic substance use. Referrals were received directly from local residents and the NHS and partner services, with the greatest proportion being self-referrals.

In 2020 SMART Wokingham received 547 referrals, an increase of 34% compared to 2019. This resulted in 529 adults accessing support in 2020, an increase of 32% from 2019. More than one half needed support to reduce or stop problematic alcohol use. Around one third required help with opiate dependency. Just over one quarter of all adults needed support to reduce or stop using non-opiates drugs, such as ecstasy and cocaine.

SMART Recovery Workers delivered:

**Including topics such as safer drug use, reducing alcohol use, understanding codependency, building recovery capital & resilience, setting goals and planning for the future.

In response to COVID-19 approximately 80% of assessments and interventions were conducted online or by phone during 2020.

Young people had the support of a dedicated worker, who also helped schools and local NHS workers with advice and resources. For residents affected by another person’s substance use, SMART Wokingham offered email, phone and face-to-face support based around the ‘Steps to Cope’ model.

During 2020 SMART Wokingham Young Person’s Service received 58 referrals, with 62% assessed as appropriate and successfully engaged in treatment. More than 150 young people received drug and alcohol education at school and online from SMART Wokingham staff.

SMART Wokingham also operated a Family & Carers Service which was available to adults who had concerns about another person's drug or alcohol use. Advice information, support and signposting was provided by a specialist worker face-to-face, online and by phone.

SMART would like to thank the dedication of all its team in Wokingham and thank them for their passionate and person-centred approach as the service passed to a new provider organisation in April 2021.

Page 7

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

On-line Support via SMART website

SMART CJS continues to invest in the development of online resources on its website www.smartcjs.org.uk . It contains advice, tools and resources for professionals and members of the public. There were 88,412 website views during 2020 and, for the fourth year running, ‘screening and assessment tools for professionals‘ was the most viewed page, seen 16,474 times.

169 people reached out for support via online forms as well as 7,542 drug and alcohol support resources and tools downloaded by people needing support or professionals working in the drugs and alcohol sector.

FINANCIAL REVIEW

GOING CONCERN

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

RESERVES POLICY

The Trustees have examined the Charity's reserve requirements in the light of the main risks to the organisation and set this at 3 months’ operating costs (including major liabilities) - a sum in excess of £400K. A major risk for SMART CJS would include the loss of or reduction to any local authority contract, for example.

In the unlikely event that the SMART CJS was no longer considered viable, the winding up costs of the charity have been included and details of specific items like the conversions of building back to original state, staff costs, penalty costs for early release from supplier contracts and disposal of assets listed in these calculations.

SURPLUS

This year has seen an overall surplus of £323k for the first time since financial year ending 2016. This is due to better pricing and negotiation of contracts, a cost improvement programme and investment in key support infrastructure (like Finance, ICT and HR) which has allowed the senior team and managers to run the organisation effectively and professionally. The surplus will be reinvested in SMART CJS in two major programmes of work for 2021/22:

Net assets have increased to £1,055,002 (2020: £732,066)

It has free reserves of £1,053,970 (2020: £708,142) being unrestricted funds less tangible assets.

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SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

PRINCIPAL FUNDING

SMART’s primary funding source is through Local Authority commissioned contracts (from Wokingham Borough Council for Community Drug & Alcohol Support Services – up until 31[st] March 2021 - and Oxfordshire County Council for SMART Howard House). These amounted to £1,069,375 in 2020/21.

In terms of grants for work with rough sleepers and the homeless, these totalled £1,165,122 (from Bedford Borough Council and Milton Keynes Council).

Although voluntary income makes up less than 5% of SMART CJS income, it has sought to strengthen its financial position during 2020/21, should the public’s propensity to donate have dropped significantly during COVID-19. During March 2020 and the first quarter in 2020/21, significant resources and effort were put into replacing voluntary income which would have been garnered through fundraising. Grant applications in 2020 were highly successful and made up for lost voluntary income received from events and face to face fundraising.

INVESTMENTS POLICY

Aside from retaining a prudent amount in reserves each year, amounting to 3 months’ operating costs, most of the charity's funds are to be spent in the short term so there are few funds available for long term investment. The policy for the investment opportunities is currently under review, particularly in the light of COVID-19.

STRUCTURE, GOVERNANCE AND MANAGEMENT

CONSTITUTION

The Organisation is a charitable company limited by guarantee, incorporated on 4th July 1997 and registered as a charity on 8th April 1998. The Company was established under a Memorandum of Association which established the objects and powers of the Charitable Company and is governed under its Articles of Association. In the event of the Company being wound up members are required to contribute an amount not exceeding £1.

The Memorandum and Articles of Association, were reviewed and updated in August 2017 and were later updated in 2019 reflecting BREXIT changes and to clarify that the Charity is for the benefit of those in the UK.

METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The directors of the Company are also charity trustees for the purposes of charity law and under the Company's Articles are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association and a more recent Terms of Reference being implemented, members of the Board may retire from office and/or shall be eligible for re-appointment or re-election at the AGM depending on length of service, up to a suggested maximum of 6 years.

It is recognised that the Board needs to reflect the community served, as far as is possible, and a rolling programme of Trustee recruitment was started in 2019. SMART CJS undertook a skills audit of Trustees, looked at what was needed by the organisation and advertised for new Trustees in September 2019 and in the following year. It was successful in recruiting two new individuals in November 2019 and one during November 2020.

POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES

All new trustees are fully aware of the purpose and work of the Charity from preliminary discussions with a member of the Board of Trustees. Potential Trustees are invited to meet informally with existing Trustees prior to attending a meeting of the Board in an observer role. In addition, they will have received the SMART Trustee Application Pack and Induction Pack.

Page 9

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Any applications are signed, with the statement that the responsibilities are fully understood. The Induction process therefore starts some time before the new Trustee becomes a member of the Board of Trustees.

Subsequent induction/training is tailored to the individual depending on his/her expressed interest in any specific area of the Charity's work and is not the same for any one person since many, for example, will already have met and had discussions with the Chair of the Board of Trustees, Chief Executive, other staff members, perhaps attended meetings with Mentors, worked closely with the charity etc. The process is under review regularly as improvements to governance practice and response to recommendations from representative bodies are always sought.

PAY POLICY FOR SENIOR STAFF

The Trustees consider the Board of Trustees and the Chief Executive and Senior Management Team 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. All Trustees give of their time freely and no Trustee remuneration was paid in the year. Details of any Trustee expenses and related party transactions are disclosed in note 10 to the accounts.

Trustees are required to disclose all relevant interests and in accordance with the Charity's policy withdraw from decisions where a conflict of interest arises.

The pay of the Chief Executive and Senior Management Team is reviewed annually and can be increased based on performance. The remuneration is reviewed to ensure that it is fair and not out of line with similar roles.

ORGANISATIONAL STRUCTURE AND DECISION MAKING

SMART Criminal Justice Services has a Board of Trustees that meet quarterly and are responsible for the strategic direction and main policies of the charity. At present the Board has members from a variety of professional backgrounds relevant to the work of the charity.

A scheme of delegation is in place and day to day responsibility for the provision of the service rests with the Chief Executive along with the Senior Management Team. The Chief Executive is responsible for ensuring the charity delivers the services specified and that key performance indicators are met. The managers have responsibility for the day-to-day operational management of the Charity, individual supervision of the staff teams and ensuring the teams continue to develop their skills and working practices in line with best practice.

RELATED PARTY RELATIONSHIPS

In so far as is complementary to the charity's objectives, the charity is guided by both local and national policy.

RISK MANAGEMENT

The Senior Management team regularly review risks and maintain a risk log, which is overseen by the Board of Trustees Governance Lead. The complete risk register is reviewed annually by the Board of Trustees and all serious risks are reviewed at every Board meeting. All identified risks have mitigating actions set against them.

All governance areas, such as finance and insurance, health and safety, clinical and safeguarding are overseen by subcommittees which ensure internal control and minimisation of risk. Alongside this are quality assurance mechanisms, such as incident reporting, feedback mechanisms and practice standards and audits which comply with Drugs and Alcohol National Occupations Standards (DANOS) and QUADS standard (Quality Assurance for Drug and Alcohol Services). These mechanisms allow for concerns and risks to be identified, investigated and key learning implemented across the organisation, ensuring a consistent quality in service delivery.

Page 10

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

In 2020/21, risks were listed according to Charity Commission Statement of Recommended Practice (SORP) principles, analysing and logging risk according to key categories like strategy, financial, reputational, people, legal et al.

Principal risks and uncertainties

SMART CJS continues to be a more focused and consolidated organisation and has invested in infrastructure to ensure its sustainability and more effective operation. This has reduced risk of lack of diversity of income as it has become more than a substance misuse organisation, broadening the field of expertise to include homelessness and rough sleeper projects. With larger charities able to offer more economies of scale, the drugs and alcohol service sector has become increasingly competitive and it is more difficult to successfully win or retain business. The loss of the Wokingham Community Substance Misuse Service from April 1[st] 2021 has meant that this strategy has been a prudent one.

External risks of factors outside of the charity’s control pose a threat to income, like changes to benefits and housing and also societal changes in attitudes towards donating to certain types of causes. Other risks are to do with Government’s (and therefore local authority) ability to continue to fund rough sleeper and substance misuse services having had much unplanned expenditure themselves due to the pandemic.

With the pledge by Government to end rough sleeping by 2027, it appears as though funding will be provided until at least that date.

PLANS FOR FUTURE PERIODS

The issues of homelessness and substance misuse disorder continue to be ones which Governments seek to address and distribute funds via local authorities and charities such as SMART CJS. SMART CJS has seen huge growth in demand and this continues to grow under COVID-19. The priority for development is growth in rough sleeper and homeless provision in areas SMART already operates in and in ones adjacent to its staff bases.

SMART CJS is seeking opportunities to play its part in the regeneration of towns and communities post-COVID19. It is also looking at ways to develop new services based on housing support – like tenancy sustainment for complex or challenging renters in the private or social housing sector.

COVID-19 Impact and Mitigation

SMART has consolidated and build on its rough sleeper services in the areas it currently operates in – Bedford and Milton Keynes.

The priority for SMART CJS in 2021 and beyond is one of continued consolidation and continued change. It, like other charities, is affected by external influences like:

SMART CJS has weathered the storm of the pandemic better than most as it was emerging from a sustained period of cost control, better pricing of work and investment in its infrastructure.

Page 11

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Looking forward, with the charity in surplus, making sure that gaps in service provision are met by SMART CJS will be a priority e.g. Day Centre services in Bedford and Milton Keynes. Also new business like supported tenancy for landlords will also be a focus for market testing in 2021/22. SMART CJS has shown it is highly adaptable to change and novel circumstances, and it will continue to be there to support the recovery of people and places for the long term.

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees (who are also directors of SMART Criminal Justice Services for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company 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 are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO AUDITORS

Each of the persons who are Trustees at the time when this Trustees' Report is approved has confirmed that:

AUDITORS

The auditors, PEM, have indicated their willingness to continue in office. The Designated Trustees will propose a motion re-appointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees and signed on their behalf by:

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David Rawcliffe Chair
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Date:3 September 2021

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SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SMART CRIMINAL JUSTICE SERVICES

OPINION

We have audited the financial statements of SMART Criminal Justice Services (the 'charity') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Page 13

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SMART CRIMINAL JUSTICE SERVICES (CONTINUED)

OTHER INFORMATION

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006

In our opinion, based on the work undertaken in the course of the audit:

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion:

Page 14

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SMART CRIMINAL JUSTICE SERVICES (CONTINUED)

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustees' Responsibilities Statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Page 15

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SMART CRIMINAL JUSTICE SERVICES (CONTINUED)

AUDITORS' RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

• the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

• we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including the Companies Act 2006, Charities Act 2011, taxation legislation and data protection, anti-bribery, employment, and health and safety legislation;

• we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management; and

• identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

• making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

• considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we;

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Page 16

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF SMART CRIMINAL JUSTICE SERVICES (CONTINUED)

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

USE OF OUR REPORT

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Hewett (Senior Statutory Auditor) for and on behalf of Peters Elworthy & Moore Chartered Accountants Statutory Auditors Salisbury House

Station Road Cambridge CB1 2LA

Date: 14 September 2021

Page 17

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021

Note
INCOME FROM:
Donations and legacies
3
Charitable activities
4
Investments
5
Other income
6
TOTAL INCOME
EXPENDITURE ON:
Raising funds
7
Charitable activities
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Transfers between funds
16
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
Net movement in funds
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
2021
£
75,000
2,361,521
1,776
34,894
2,473,191
-
2,152,933
2,152,933
320,258
25,000
345,258
708,894
345,258
1,054,152		 Restricted
funds
2021
£
103,165
73,749
-
8,189
185,103
-
182,445
182,445
2,658
(25,000)
(22,342)
23,192
(22,342)
850		 Total
funds
2021
£
178,165
2,435,270
1,776
43,083
2,658,294
-
2,335,378
2,335,378
322,916
-
322,916
732,086
322,916
1,055,002		 Total
funds
2020
£
118,379
2,047,812
19,548
-
2,185,739
6,187
2,413,137
2,419,324
(233,585)
-
(233,585)
965,671
(233,585)
732,086

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 21 to 36 form part of these financial statements.

Page 18

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee) REGISTERED NUMBER: 03398982

BALANCE SHEET AS AT 31 MARCH 2021

Note
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
Provisions for liabilities
TOTAL NET ASSETS
CHARITY FUNDS
Restricted funds
16
Unrestricted funds
16
TOTAL FUNDS		 113,426
1,121,787
1,235,213
(165,393)		 2021
£
182
182
1,069,820
1,070,002
(15,000)
1,055,002
850
1,054,152
1,055,002		 165,750
788,583
954,333
(192,999)		 2020
£
752
752
761,334
762,086
(30,000)
732,086
23,192
708,894
732,086

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

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

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

David Rawcliffe Chair Date: 3 September 2021

The notes on pages 21 to 36 form part of these financial statements.

Page 19

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021

Note
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash used in operating activities
18
CASH FLOWS FROM INVESTING ACTIVITIES
Dividends, interests and rents from investments
Net proceeds from the sale of tangible fixed assets
NET CASH PROVIDED BY INVESTING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR
Cash and cash equivalents at the beginning of the year
CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR
19
The notes on pages 21 to 36 form part of these financial statements		 2021
£
331,428
1,776
-
1,776
333,204
788,583
1,121,787		 2020
£
(303,391)
19,548
898,170
917,718
614,327
174,256
788,583

Page 20

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) second edition October 2019 (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

SMART Criminal Justice Services meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 COMPANY STATUS

The Company is a company limited by guarantee. The members of the Company are the Trustees names on page 1. In the event of the Company being wound up, the liability in respect of the guarantee is imited to £1 per member of the Company.

1.3 GOING CONCERN

The trustees have prepared budgets and forecasts covering the period to 31 August 2022, which take into account the impact of Covid-19 on its operations. These show that, whilst a return to a net surplus will be challenging, the charity has sufficient cash reserves to meet its liabilities as they fall due for the foreseeable future. Accordingly they continue to adopt the going concern basis in preparing the financial statements.

Page 21

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES (CONTINUED)

1.4 INCOME

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the Company has an entitlement to the donation, it is probable that the economic benefit will flow to the Company and when it can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Contract income is recognised when the Company has entitlement, when any conditions of the contract have been met, it is probable the economic benefit will flow to the Company and the amounts are measurable. If the Company is not yet entitled, amounts are deferred.

Investment income is mainly attributable to rental income and is recognised over the period to which the income relates.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of hte interest paid or payable by the Bank.

Page 22

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES (CONTINUED)

1.5 EXPENDITURE

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters.

Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

1.6 GOVERNMENT GRANTS

Government grants relating to tangible fixed assets are treated as deferred income and released to the Statement of Financial Activities over the expected useful lives of the assets concerned. Other grants are credited to the Statement of Financial Activities as the related expenditure is incurred.

1.7 TANGIBLE FIXED ASSETS AND DEPRECIATION

Tangible fixed assets costing £100 or more are capitalised.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Page 23

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES (CONTINUED)

1.7 TANGIBLE FIXED ASSETS AND DEPRECIATION (CONTINUED)

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of Financial Activities incorporating Income and Expenditure Account.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures and fittings

1.8 OPERATING LEASES

Rentals under operating leases are charged to the Statement of Financial Activities incorporating Income and Expenditure Account on a straight line basis over the lease term.

1.9 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 CASH AT BANK AND IN HAND

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 LIABILITIES AND PROVISIONS

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.12 FINANCIAL INSTRUMENTS

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Page 24

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

1. ACCOUNTING POLICIES (CONTINUED)

1.13 PENSIONS

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.

1.14 FUND ACCOUNTING

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGMENT

Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

Provisions

A provision for dilapidations is maintained based on independent professional advice received of the cost of returning the properties occupied to their original state at the end of the lease.

3. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2021
£
Donations
-
Legacies
75,000
75,000
TOTAL 2020
118,270		 Restricted
funds
2021
£
103,165
-
103,165
109		 Total
funds
2021
£
103,165
75,000
178,165
118,379		 Total
funds
2020
£
118,270
109
118,379

Page 25

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

4. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
funds
2021
£
Homelessness, substance misuse and
domestic abuse
2,319,672
Earned and client income
41,849
2,361,521
TOTAL 2020
2,012,479		 Restricted
funds
2021
£
73,749
-
73,749
35,333		 Total
funds
2021
£
2,393,421
41,849
2,435,270
2,047,812		 Total
funds
2020
£
1,988,045
59,767
2,047,812

5. INVESTMENT INCOME

Unrestricted
funds
2021
£
Rental income
-
Bank interest
1,776
1,776
TOTAL 2020
19,548		 Total
funds
2021
£
-
1,776
1,776
19,548		 Total
funds
2020
£
19,523
25
19,548

Page 26

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

6. OTHER INCOMING RESOURCES

Unrestricted
funds
2021
£
Other COVID related income
21,792
Government grants
13,102
34,894
TOTAL 2020
-		 Restricted
funds
2021
£
8,189
-
8,189
-		 Total
funds
2021
£
29,981
13,102
43,083
-		 Total
funds
2020
£
-
-
-

Included in Government grants are amounts receivable under the Coronavirus Job Retention Scheme (CJRS) of £9,724 (2020: £NIL) to cover salaries of furloughed staff.

7. COSTS OF RAISING FUNDS

Unrestricted
funds
2021
£
Fundraising expenses
-
TOTAL 2020
6,187		 Total
funds
2021
£
-
6,187		 Total
funds
2020
£
6,187

Page 27

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. ANALYSIS OF EXPENDITURE BY ACTIVITIES

Homelessness, substance misuse and
domestic abuse
TOTAL 2020		 Direct
costs
2021
£
1,724,770
1,633,009		 Support
costs
2021
£
610,608
780,128		 Total
funds
2021
£
2,335,378
2,413,137		 Total
funds
2020
£
2,413,137

In 2020 the expenditure was made up of £2,399,616 unrestricted expenditure and £13,521 restricted expenditure.

ANALYSIS OF DIRECT COSTS

Staff costs
Casual staff costs
Training
Travel and other staff costs
Client welfare
Insurance
Other		 Total
funds
2021
£
1,439,098
41,741
9,433
25,687
189,843
15,638
3,330
1,724,770		 Total
funds
2020
£
1,086,424
159,247
16,687
41,056
312,772
15,145
1,678
1,633,009

Page 28

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

8. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

ANALYSIS OF SUPPORT COSTS

Staff costs
Promotion costs
Recruitment
Audit and accountancy fees
Premises
Reverse premium
Telephone and internet
Legal and professional
Depreciation
Postage, stationery and printing
Equipment hire
Computer expenses
Other (including COVID-19 expenses)		 Total
funds
2021
£
148,833
627
3,730
40,952
240,599
-
27,210
86,415
570
7,443
753
34,675
18,801
610,608		 Total
funds
2020
£
141,246
3,238
7,344
39,423
287,966
104,083
26,900
63,715
2,047
11,234
3,510
83,530
5,892
780,128

During the year ended 31 March 2021, the Charity incurred governance cost of £9,540 (2020: £8,568).

9. NET INCOME/ EXPENDITURE

This is stated after charging:

Depreciation
Auditors' remuneration		 2021
£
570
9,540
10,110		 2020
£
2,047
8,568
10,615

Page 29

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

10. STAFF COSTS

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
Casual wages		 2021
£
1,407,068
114,594
66,269
41,741
1,629,672		 2020
£
1,086,951
89,426
51,293
159,247
1,386,917

The average number of persons employed by the Charity during the year was as follows:

Chief Executive
Management and administration
Client-facing staff		 2021
No.
1
12
55
68		 2020
No.
1
12
36
49

Average headcount expressed as full-time equivalent:

Chief Executive
Management and administration
Client-facing staff		 2021
No.
1
11
42
54		 2020
No.
1
11
32
44

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2021 2020
No. No.
In the band £60,001 - £70,000 1 1

The total amount of employee benefits received by the key management personnel is £148,833 (2020 - £141,246). The Trust considers its key management personnel comprise the Board of Trustees, the Chief Executive and the Senior Management Team.

No trustee received or waived any remuneration during the current or preceding year. No expenses were reimbursed to trustees during the current or preceding year.

Page 30

SMART CRIMINAL JUSTICE SERVICES (A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

11. TANGIBLE FIXED ASSETS

COST OR VALUATION
At 1 April 2020
At 31 March 2021
DEPRECIATION
At 1 April 2020
Charge for the year
At 31 March 2021
NET BOOK VALUE
At 31 March 2021
At 31 March 2020		 Fixtures and
fittings
£
87,539
87,539
86,787
570
87,357
182
752

12. FIXED ASSET INVESTMENTS

In 2016, the Charity acquired the shares of Smart CJS Trading Limited for £1 and the investment was written off in 2017 as charitable expenditure. The Company did not trade during the year 31 March 2021 and was dissolved in April 2020. The Company's key financial information which is not material to the group has not been consolidated into these accounts.

13. DEBTORS

Trade debtors
Other debtors
Prepayments and accrued income		 2021
£
70,317
730
42,379
113,426		 2020
£
135,199
6,368
24,183
165,750

Page 31

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2021
£
28,841
29,872
7,537
99,143
165,393		 2020
£
33,730
26,193
7,195
125,881
192,999

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. Contributions totaling £7,061 (2020 - £6,588) were payable to the fund at the balance sheet date and are included in other creditors.

DEFERRED INCOME - GRANT FUNDING
Deferred income at 1 April 2020
Resources deferred during the year
Amounts released from previous periods
Deferred income at 31 March 2021		 2021
£
79,582
44,260
(79,582)
44,260		 2020
£
27,993
79,582
(27,993)
79,582

15. PROVISIONS

At 1 April 2020
Amounts reversed		 Dilapid-
ations
£
30,000
(15,000)
15,000

A dilapidation provision is required as the terms of the leases requires the properties to be returned to the lessor in their original condition at the end of the lease period.

Page 32

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

16. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

UNRESTRICTED FUNDS
Reserves
RESTRICTED FUNDS
OXPAT
COVID related grants
Prebend centre grants
Donations - Bedford
Donations - Milton Keynes
Donations - Prebend centre
Donations - SMART Howard
House
Donations - Wokingham
TOTAL OF FUNDS		 Balance at 1
April 2020
£
708,894
23,192
-
-
-
-
-
-
-
23,192
732,086		 Income
£
2,473,191
6,450
8,189
67,299
1,056
115
98,913
3,070
11
185,103
2,658,294		 Expenditure
£
(2,152,933)
(28,792)
(8,189)
(42,299)
(1,056)
(115)
(98,913)
(3,070)
(11)
(182,445)
(2,335,378)		 Transfers
in/out
£
25,000
-
-
(25,000)
-
-
-
-
-
(25,000)
-		 Balance at
31 March
2021
£
1,054,152
850
-
-
-
-
-
-
-
850
1,055,002

OXPAT - Oxford Poverty Action Trust

Funding is to provide direct support to residents of SMART Howard House in the form of grants for clothing, healthcare and related costs and to ensure equitable access to the project.

COVID related grants

Funding received specifically to contribute to the additional expenses incurred ensuring compliance with COVID-19 requirements.

Prebend centre grants

Funding received to support staff costs and repair costs for the centre. Transfer to Reserves occured in the year due to funding awarded in the current year for costs retrospectively incurred.

Donations

Donations received identified for specific activities/ geographical areas within the Charity.

Page 33

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

16. STATEMENT OF FUNDS (CONTINUED) STATEMENT OF FUNDS - PRIOR YEAR

Balance at
1 April 2019
£
Income
£
UNRESTRICTED FUNDS
Reserves
964,400
2,150,297
RESTRICTED FUNDS
OXPAT
1,271
35,442
TOTAL OF FUNDS
965,671
35,442
17.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
Unrestricted
funds
2021
£
Tangible fixed assets
182
Current assets
1,234,363
Creditors due within one year
(165,393)
Provisions for liabilities and charges
(15,000)
1,054,152		 Expenditure
£
(2,405,803)
(13,521)
(2,419,324)
Restricted
funds
2021
£
-
850
-
-
850		 Balance at
31 March
2020
£
708,894
23,192
732,086
Total
funds
2021
£
182
1,235,213
(165,393)
(15,000)
1,055,002

Page 34

(A Company Limited by Guarantee)

SMART CRIMINAL JUSTICE SERVICES

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

17. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONTINUED)

ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR

Tangible fixed assets
Current assets
Creditors due within one year
Provisions for liabilities and charges		 Unrestricted
funds
2020
£
752
931,141
(192,999)
(30,000)
708,894		 Restricted
funds
2020
£
-
23,192
-
-
23,192		 Total
funds
2020
£
752
954,333
(192,999)
(30,000)
732,086
18.
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW
ACTIVITIES
Net income/expenditure for the year (as per Statement of Financial
Activities)
ADJUSTMENTS FOR:
Depreciation charges
Dividends, interests and rents from investments
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Movement in dilapidation provision
NET CASH PROVIDED BY/(USED IN) OPERATING ACTIVITIES
19.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Notice deposits (less than 3 months)
TOTAL CASH AND CASH EQUIVALENTS		 FROM OPERATING
2021
2020
£
£
322,916
(233,585)
570
2,047
(1,776)
(19,548)
52,324
(37,647)
(27,606)
342
(15,000)
(15,000)
331,428
(303,391)
2021
2020
£
£
720,012
388,583
401,775
400,000
1,121,787
788,583

Page 35

SMART CRIMINAL JUSTICE SERVICES

(A Company Limited by Guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

20. ANALYSIS OF CHANGES IN NET DEBT

Cash at bank and in hand At 1 April
2020
£
788,583
788,583		 Cash flows
£
333,204
333,204		 At 31 March
2021
£
1,121,787
1,121,787

21. OPERATING LEASE COMMITMENTS

At 31 March 2021 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:

AMOUNTS PAYABLE
Not later than 1 year
Later than 1 year and not later than 5 years
Later than 5 years		 2021
£
106,150
92,542
-
198,692		 2020
£
128,650
191,225
7,467
327,342

22. RELATED PARTY TRANSACTIONS

No related party transactions have occurred during the current or prior year.

Page 36