Al the reporting end date the charity had outstanding commitments lor lulure minimum fj1,8fj2 the year12¥&ts310 55 This year the charity paid insurance of £1.74TF". £r551 intr[steesThl TitY insur 58.616 138.440 261.621 Charity Registration No. 1088792 Remuneration of key management personnel The remuneration ol key management personnel is as follows". Company Registration No. 04126612 (England and Wales) Fund balances al 1 April GROW ORGANIW 138,440 261,621 213.589 IA COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITALI 58,616 172,430 318,619 ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS 261,621 FOR THE YEAR ENDED 31 MARCH 2023
GROW ORGANISATION A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) EGALAND ADMINISTRATIVE INFORMATION Trustees N Highlon S Clay O Clark b tsarrait Kcoleman (Appointed 2 February 20231 Secretary J Jones Charity number 1088792 Company number 04126612 Registèred office Chatham Villas i unainam bireei Rotherham bbb 1DP Independent examiner N Bracey FCA Hart Shaw LLP Europa Link Sheffield Business Park ShefField by 1XU Bankers Unity Trust Bank Nine Brindley Place 4 Oozell's Square Birmingham B12HB
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL)
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) CONTENTS Page Trustees, report Independent examiner's report Slalemenl ol financial activities 10 Balance sheet 11 Notes lo the accounts 12-24
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their annual report and financial slalemenls lor the year ended 31 March 2023. The accounts have been prepared in accordance with Ihe accounting policies sel OLJI in note 1 to Ihe accounls and comply with the charity's articles. thè Companies Act 2006 and "Accounting and Reporting by Charities Statement ol ReGotnmended PraGlice applicable to charities piepaiing their aGGounls In aGGordanGe with the Fiaancial Reporting Standard applicable in the UK and Republic ol Iieland IFRS 1021 leffective 1 January 20151 Charity Objects The objects ol the charity are to relieve poverty and to advance education lor women within the SoLJlh Yorkshire are2 I'area of benelil") by assisting women who have not traditionally done $0 lo gain a¢¢ess to training. employment and education. while supporting and encouraging them lo develop their own skills and potential GROW'S Vision and Values The charity's Vision is-. Empowering women lo makè informed choicès. The charities Values are.. Respect. We acknowledge womerTr are the best decision makers lor themselves and their children. Vle offer a non-iudgemenl81 service and we respect each woman accessing OLJr service., Diversity. We valLJe the ur)iqueness ol each and every woman and recogr)ise the individual pathways each chooses lo take.. Equality Is not only Important lor women.. It Is good for all of us. Women's equality ensures a more peaceful and prosperous society lor women. men and children.. Advocacy. The movement towards equality requires social change. We are committed to identifying the barriers to equality and will advocate lor change., Wellbeing. Too often women have lo be encouraged to take time out. relax and have fun. We will support women to make choices where their mental. physical and emotional wellbeing are served by ways they define as relaxing and lun., Safety. Personal safely is a fundamental right lor everyone. We will strive to offer a space free from abuse and discrimination., Accountability. We value the Irust placed in us by women and supporters. We hold ourselves accountable not only to the women we serve but the communities we work within. supporters and the public. Volunteers.. GROW recognises that the qu21ily and variety ol work within GROW makes it an ideal placement for volunteers. The charity is grateful for the efforts ol Ils volunteers who are Involved in service provision. GROW Gurrently has 5 volunteers.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Objectives and activities The trustees hdve Pdid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake as demonslraled In the following Trauma and Resilience Service The project enabled GROW Ironlline workers to undertake 'Understanding Trauma. and 'Trauma Slabilisalion, 'Train the Trainers. course lo enable GROW Vlorkers to deliver the Trauma Slabilisalion programme. GROW began delivering Trauma Slabilisalion in February 2019, working closely with the Rotherham Trauma and Resilience Partnership comprising of. RDASH - NHS Foundation. Rolherham Rise, Rothacs. and CAMHS. The Partnership Hub meets weekly lor live case presentatior) from a wide range ol services. lor assessmenureview, and allocation to the appropriate TraLJma Slabilisation provider. The programme is delivered on either a one-lo-one basis. or as a group. The one-to-one opporlunily has meant that women who would not be able lo managelcope in a group setting are not excluded. and women who are part of active cases within Operation Stovewood have been able to receive therapeutically beneficial Trauma Slabilisalion Dow instead of having lo wail until their Gourt case is concluded M SELF Pro ect- Children in Need GROW supports girls and young women, using a trauma informed approach and model lo raise confidence and sell-esteem, to build aspirations and hopes lor the ILJture and lo be safe- within the family, in relationships and in the community. Smiles lor Miles GROW will work with young women estzblishing their individual needs and building a support plan to enable them lo sel aGhievable personal goals Delivery will be a trauma Informed approach and stabilisrllion leGhniques, to enable the Individu31 to begin to understand why they are feeling how they do. learn ways ol how lo manage emolions and reactions to trauma triggers. and how they can express their needs within their family unil. school, and wider services. STAGE Pro ecl- National Lotter STAGE is a partnership approach lo working with women with lived experience ol sexual exploitation. The partnership Is led by Changing Lives. the other partners are Ashiana, Angelou Centre, A Way Out. Basis Yorkshire, Together Women, Women Centre, and GROW. Llo ds Foundation The Foundation has awarded GROW two years funding and support. to develop organisalional infraslruclure, including Improving marketing and an online Idenlily. Communit Food Hub GROW has distributed over 223 food parcels in 202212023. and 30 seasonal food hampers fundèd through the Household Support Fund. Core Costs Grant The PLJrpose ol the grant is to provide funding for Core Costs ol women's community sector organisalions lo enable them lo sustain, improve or further develop existing quality support to women in contact with or at risk of encountering the criminal justice system.
GROW ORGANISATION
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Financial Jtraiegy Given the current ar)d planned funding opportunities for the VolunlarylCommLJnity sector GROW will. in the foreseeable lulure remain 'proiecl" led, i.e. funding will come Iiom the short lo medium term funding streams. The charity Intends lo update the funding strategy by clearly identifying the esser)tial services and Ihose thal give added value. and will Continue lo exploit existing and emerging funding opportunities To ensure long term suslainabilily ol the organisation GROW are actively engaged in securing long term core funding lor the organisation This will ensurè that GROW is effectively managed and has an enhanced ability lo deliver existing and new Services lo service users. Fundraising Currently fundraising is only a small pzrt of the charity's income but will be ¢onlinued as much as possible in the lulure as every penny helps further the charity's obieclives. Changes in fixed assets The movements in fixed assets during the year 8re sel out in the notes lo the financial slalemenls. Governance and Internal Control The b02rd is responsible lor ensuring the work of GROW is conducted within the framework ol the Articles of Association. The membership ol the board will be elected at the Annual General Meeting to serve lor a 3 year term. Additional people may be Go-opled lo serve, wilhoul vtsling rights. on the board lor a 1 year term. TrLJslees have a limited li2bilily of £1 per trusteè unlèss they act dishonestly or in breach of trust or continue running the company when they know or ought lo know that the Gompany has no reasonable GhanGe ol avoiding Insolvent Iiquidalion. The charity s policy is lo consult and discuss with employees, Ihroughunions, staff councils and al meetings, matters likely lo affect employee's Inleresls. Employees have been consulted on iSSLJeg of concern to them by means ol staff meetings held every month. Employees have access to the Chief Executive Officer for day to day case management support and bi monthly supervision Underpinning these structures Is support around child and adult protection and salegulc rding together with monthly Safeguarding meetings with the Designated ChildlAdull Protection Officer.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 vertormance ana Acnievements 2U2LI2V2J During 202212023. GROW has provided support lo 295 women over 18 years old. and 64 young women and GROW has continued to offer the most flexible and supportive acces5 loi women and girls through our trauma informed delivery model. This year GROW has had to go through multiple recruitment drives because ol increased staffing requirements. and due lo workers moving on lo new opporlLJnities. As a result, as a team we have had to manage ongoing change. The team have wcirked extremely hard and given 10010 and managed the challenges, changes. and personal circumstances, lo such a remarkable level. The team has striven to ensure that GROW has continued to support women wilh complex needs and high levels ol vulnerability. During 202212023 the GROW Board and Senior Management Team, have planned and implemented an overall policy review Organisation Structure- During 2022 and 2023. GROW has introduced three new roles to the organisalion.. Service Manager Admin and Finance Worker Service Coordinator x 2 GROW successfully filled all four posts Ilhree internally. and one exlernallyl The Service Manager came into post on the 1&. AugLJsI 2022. The new Finance and Admin role was a development opportur)ity lor a current member ol the team. 11 became operational al the end ol October 2022. DLJring this lime of trar)sition, a Finance Managerrent consultant has been secured to ensure GROW'S financial struclures rernain robust and stable, and to provide training, development, and support lor the SeDJice Manager and Finance and Admin worker. In December 2022 and January 2023. through an internal development opportunity. two new Service Coordina1015 roles went 'live' One Service Coordinaloi has day lo day responsibilities lor all the post abusel sexual exploilalion services. The other coordinator Is responsible lor the day-lo-day delivery of the Women's JLJslice Service.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUEDIIINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 erms and Conditions From April 2022. all GROW workers received a 2°/0 pay increasè, this was in addition to the 5,10 Cost ol Living award made al the end of the previous financial year. In November 2022 the GROW board agreed 10 improve the terms and conditions ol all GROW workers. This was firstly lo acknowledge the commitment and loya11y ol the team. and lo recruilmenl and retention of new workers. The changes started from the 1 al JanLJary 2023". Annual Leave - 25 days IFTEI Incremental yearly increase of 1 day alter first full year completed. increasing lo 2 days per year up lo 30 days IFTEI 2 Wellbeing Days South Yorkshire Women s Partnership - GROW continues to be part of the partnership. led by Changing Lives. and including Together Women. The partnership oversees and delivers the community provision lor Women in the Criminal Justice system. GROW covers Rolherham and Barnsley. GROW has a delivery base in Barnsley. Database - the development of a new bespoke database continued into Ihe firsl qu3rler tsl this year, il expected to go live in June 2023.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 GROW continues to be an active member of the Trauma and Resilience Partnership Hub. providing a holistic support pathway lor Slovewood CSE Survivors. GROW is part ol the strategic Influencing Group for STAGE Project, consisting of cross-party MP s and members ol the House ol Lords, national charities, ar)d key stakeholders. Year 2 01 the RMBC Post AbLise Support project was successfully completed. GROW conlinLJes lo be a Community Food Hub. distributing food parcels mainly to our seryice users but also to outside providers. GROW continues to be a proaclive member of the SY Women's Partnership. GROW'S organisational structure enables GROW to continue offering responsive support to service users and ensLJres we have efficient and robust systems and procedLJres In place to enable us lo respond to rapidly changing external Influences and priorities. All staff conlinLJe to attend training lo Increc?se their knowledge and understanding. and confidence about Issues Impacting on the lives ol South Yorkshire women and their families GROW has continued to develop and maintain strategic partnerships lo inform and support Ihe work. GROW conlinLJes lo Identify the needs ol the diverse communities ol South Yorkshire and lo ensure that diversity and inclusivity are integral to all of GROW'S service provision. GROW Is represented on a range of strategic groups and Boards. ensuring the needs and aspirations of women and families is heard in the development of policies and delivery of services. Financial review Review of the financial osition Our financial resources are given to us from our lunders on behalf ol different communities. GROW manages them in a manner that brings maximum benefit to these communities We demand of ouiselves high standards of professional Gompetence and aGcept the need lo be accountable through appropriate structures lor achieving these slandards. In every aspect ol our work. we aim lo be good slewards ol the resources entrusted lo us. Suglainable funding is an issue that is a concern nationally for Ihe Volunlary and Community seclor However. GROW continues lo search lor suitable sourcès ol fLJnding to improve and develop the services that il offeis but not to be lunding-driven or opportuniglic In the quest lor funding. Instead GROW will be working lo a coherent funding strategy that acknowledges and relleGls the changes in the external environment which, GruGially. enables GROW lo adhere lo. consolidate and slienglhen Ils particular mission, ethos and way ol working. GROW has agreed a reserve lo cover lor the eventuality ol sick pay, maternity pay and redundancy costs. 11 is Ihe policy ol the charity that unreslricled funds which have not been designated lor a specific use shoLJld be maintained at a level equivalent lo between three and six month's expenditure. The trustees considers th2t re5eNes at th15 level will ensure that. In the event of a significant drop In funding, they will be able lo Gontinue the charity s Gurrent activities while consideration Is given lo ways in which additional funds may be raised This level ol reseNes has been maintained throughout Ihe year. The charity holds unrestricted funds of £87 573, reslricled funds of £172.430 and designated funds of £58.616 at the year end.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Risk Management The board has condLJcled ils own review ol the major risks to which the charity is exposed and systems have been established lo mitigate those iisks SigniliGant external risks to funding have led lo the development ol a strategic plan which will allow for the diversilicalion ol funding and activities Internal risks are minimised by the implementation of procedures for authoris2tion ol all transactions and projects and lo ensure consistent quality ol delivery lor all operzlional aspects ol the GhariLable company These procedures are periodically reviewed lo ensuie that they still meel the needs ol the chaiily. Organisational Structure The Charity has a Management Board which when complete can consist ol al least three 2nd not morè than eleven Individuals all ol whom musl be tnembeis. At present the Management Board has four members from a vaiiely of backgrounds all ol which are relevant lo the work ol the charity. A scheme ol delegation is in place and day lo day responsibility for the provision ol the seNices and bLJsiness tnalters. The organisalion is led by a Senior Management Team comprising ol a Chief Executive Officer and Chief Financial Officer. Line management supervision is provided by the Chair of the Board lo the Senior Management Teatn. Plans fkfisu'ldl IJPI new role ol Service Manager who will lake a lead on the day-to-day management of the projects - re errals. case management, monitoring and reporting. Increase board membership and skills base. Implement newly secured projects- Ccire Cosl Grant Submit Expression of Ir)terest bids- Children ir) Need. Smiles for Miles, and STAGE (the latter two through consortium bidsl. Negotiate the conlract extension for the Post Abuse Service Negotiate the Barnsley delivery base tenancy GROW to become an Open College Network accredited delivery hub. hicvc Matrix and Invc5tors in Pcoplc quality standards. ngage wilh new partnerships lo expand our access to regional and local funding npportunitip Orgaois9g@R4&dafthal funding to build on the opportunities currently In place for women and girls. and to 6FbfQY8R*&aÉfy ftf¥b&II2¥LwffQ0gOéOi&P1IQles¥55Ible and Inclusive provision. Develop serlte user partitip3tion and voice and Influences throughout all GROW projeclg GROW will continue 10 identify and maintain partnerships and networks to inform and support GROW'S work dnd lo ensure South Yorkshire women s voices Lire hedrd in the development and delivery DI seNices and policies. Develop more opportunities lor women to engage in volunteering opportunities lo provide peei support. GROW will continue lo lake direction for the developmenl ol services from communities, local and national strategies and priorilies. Explore sell-generating funding opportunilies lor lutLire development lo support the vital work we do in South Yorkshire.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Structure, governance and management GROW is a registered charity. Ihe organisalion was established in 1988, and registered with the Charity commission on 81h October 2001 110887921 The charity has been a Company Limited by Guarantee since 1517 December 2000141266121. and 15 governed by Articles of Association. The IrLJslees, who are also the directors lor the purpose of company law. and who served during the year were.. N Highlon S Clay D Clark arrait Kcoleman (Appointed 2 February 20231 Advisors Denise BDttrell Janine Cherry-swaine Trustee Induction and Training GROW has a set Induction procedure in place lor new trustees, this comprises ol". An initial meeting with the Chief ExecLJtive Officer who talks throLJgh the induction information booklet containing the charity's Articles of Association It a150 highlights the trustee's task desciiplion and the roles and iesponsibililies that Is required from them. The trustee then meets the Chief Executive Officer again where they are taken round the building and talked through the internal procedures. Al this point the new Irustee is then introduced to the rest of the staff working at GROW. All board members are offered the opporlLJnily lo allend in house development opportunilies. encoLJraged lo access relevant training provided by exleinal providers. Board tnembers ale asked if they have any training needs relevant lo their role. The board is responsible lor the employment ol all staff and as such musl ensure that the company ctsmplies with all relevant employment legislation. The board must also ensure that GROW complies with all other relevant legislation Including Cornpany Law. Charity Law. Health & Safety. Equal Opportunities and Accounting ProcedLJres.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (CONTINUED)IINCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2023 Joanna Jones. Operation21 Director. is responsible for the d2y to day management and supervision of the core staff and receive line rnanagemenl supervision from the chair ol the board. lo ee involvement Employees have been consulled on issues ol concern lo them by means ol staff meelinos held every month. Ernpluyees have ÉiLLess to the Operdlion<il Directur lur ddy to d<ly Ctise m<indgernent SUPPOrt dnd bi monthly supervision Underpinning these structures is sUPPOrt around Ghild proleGlion and safeguarding together with monthly Safeguarding meetings with the Designated Childl Adult Protection Officer. Funds held as custodian trustee unas neio as cusiooian irusiee ai Ine reponing oaie were.. Women's Empowerment £2,310 The funding is to be used lo Engage and Empower women who may find il difficult to gel their voices heard. The activity Is delivered through group work and informal learning opportunities. These funds are ring fenced within the charity's accounting records lo ensure sufficient segregation and safe custody On behalf of the Board of Iruslees S Barratt I rusiee Dated. 30 November 2023
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GROW ORGANISATION I report to the trustees on my exatninalion ol the linan¢ial slalements ol GROW Organisation Ilhe ¢harityl lor the year ended 31 March 2023. Responsibilities and basis of report As the trustees of the charily land also ils directors lor the purposes of company lawl YOLJ are responsible for the preparation ol the linan¢ial statements in a¢¢ordan¢e with the requirements ol the Companies Act 2006 Ilhe 2006 Acll Having satisfied myself that the financial slalements ol the charity are not required lo be audited under Part 16 of the 2006 Act and 2re Èligible lor Independent examination. I rèport In respect of my examination ol the charity s linanrial %talements c.airied out under .%prlion 145 of the Charities Arl 2011 (the 2011 Act). In carrying out my examination I have followed 311 the applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Acl. Independent examiner's statement Since Ihe charity s gross income exceeded £250.000 your examiner must be a member ol a body listed in section 145 of the 2011 AGI l Gonlirm that l am qualified lo undertake the exatninalion because l am a member ol ICAEW. which Is one ol the listed bodies. I have completed my examination I confirm that no matters have come lo my allenlion in connection with the examination giving me cause to believe that in any material respect.. accounlirbg records were not kept in respect ol the charity as required by section 386 01 the 2006 Act.. or the financial statements do not accord with those records". or the financial statements do not comply with the accounting reqLJiremenls 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 ol an independent examination, or Ihe financial statements have not been prepared In accordance with the methods and principles ol the Slalement of Recommended Practice for accounting and reporting by charities applicable lo chaiilies preparing their accounts In accordance with the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn In this report in order lo enable a proper ullderstanding ol the financial slalemenls lo be leached. Natalie Bracey FCA Hart Shaw LLP Europa Link Sheffield Business Park nellieia S9 1XU Dated..
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) STATEMENT INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unr&strictad Designated Rastricted funds funds funds Totsl 2023 Total 2022 Notes OF FINANCIAL ACTIVITIES Incomefrom.. Incoming resources from charitable activities 95,420 95.420 91,385 38,196 199,556 12g,669 188,é8& Ex enditure on.. Charitable activities Care and support Tiaining Other 15.445 45,888 61,333 50,784 Totsl resources expended 242.773 Net incoming resources before transfers 22,751 34.247 56.998 48.032 Gross transfers between funds 257 12571 Net income for the yearl Net movement in funds 23,008 33,990 56.998 48.032 2022 64,565 Fund balances at 31 March 2023 87,573
GROW ORGANISATION The slalemenl ol financial activities includes all gains and losses recognised in the year. All Income and expenditure derive from continuing activities. The statement of financial activities also ¢omplies with the requirements for an income and expenditure account under the Companies Act 2006. 10-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) BALANCE SHEET ASAT31 MARCH 2023 2023 2022 Notes Fixed assets Tangible assets Current assets 5é6tbf& bank and in hand 75.971 281.759 465 53,261 223.214 2.090 357.730 276.475 Creditors.. amounts falling due within one year 10 139.5761 116.9441 Nel current assets 318,154 259.531 Total assets less current liabilities 318.619 261,621 Income funds esiriciea as esignate Jvunds Unrestricted funds 12 172.430 58.616 87.573 138,440 58,616 64,565 318.619 261,621 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 2023. The directors acknowledge their responsibililies lor complying with the requirements ol the Companies Act 2006 with respect to aCGounling records and the preparation ol financial slalefflenls. The members have not required the company lo obtain an audit of ils financial slalemenls lor the year in question In accordance with section 476. These financial slalemenls have been prepared in accordance with the provisions applicable lo companies subject to the small companies regime. The financial slalemenls were approved by the Trustees on 30 November 2023 S Barrall I rusiee Company Registration No. 04126612
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES l u THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Charity information GROW Organisation is a private company limited by guarantee incorporated in England and Wales. The registered office is Chatham Villas. 1 Chatham Street, Rolherham, S65 1 DP 1.1 Accounting convention The accounts have been prepared in accordance with the charity's Articles of Association. the Companies Act 2006 and "Accounting and Reporting by Charities. Statement of Recommended Practice applicable lo charities preparing Ihcir accounts In accordancc with Ihc Financial Rcporting Standard applicablc in Ihc UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing from 1 January 20161. The charity is a Public Benefit Enlily as defined by FRS 102. The financial slalements are prepared in sterling, which is the functional currency ol the charity. Monetary amounts in these financial statements are rounded lo the nearest £. The accounts have been prepared under the historica cost convèntion. The principal accounting policies are set out below. 1.2 Going concern Al the lime ol approving the financial stalemenls. the trustees have a reasonable expectation that the charity has adequate resources lo ¢ontinue in operational existence lor the foreseeable lulure Thus the trustees continue to adopt the going concern bas15 ol accounting In preparing the financial slalemenls. 1.3 Charitable funds Unrestricted funds are available lor use at the discretion of the trustees in lurtherance ol their charitable obieclives. 12-
GROW ORGANISATION Reslricled funds are subject lo specific conditions by donors as lo how they may be used. The purposes and uses ol the reslricled funds are sel out In the notes lo the financial slalemenls. Designated funds comprise ol unrestricted funds that have been set aside by the trustees lor particular purposes. Transfers between funds are made when outputs or targels ol a project have been met and there is no requirement to pay any remair)ing surplus back to the ILJnO provider. Where any restricted fund overspends then transfers are made from unreslricled funds lo cover Ihis overspend. 1.4 Incoming resources Income is recognised when the charity is legally enlilled to it alter any performance conditions have been mel, the atnounls can be measured reliably, and Il Is piobable that Income will be received. Cash donations are recognised on receipt. Other donations are reGognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable In relation lo donations received under Gill Aid or deeds ol covenant is re¢ognised at the time ol the donation 12-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.5 Resources expended Expcndilurc Is rccogniscd oncc thcrc Is a Icgal or conslructivc obligation lo transfcr cconomic bcncfil lo a third party. It Is probable that a transfer ol economic benefits will be required In setllerment, and the amount of the obligation can be measured reliably. Expenditure is classified by aclivily. The costs ol each activily are made up ol the lolal ol direct costs and shared costs, Including support costs involved in undertaking ezch activity Direct costs atlribulable to a single activity are allocated diieclly lo that aclivily. Shared costs which Gontribute lo more than one activity and support costs which are not atlribulable to a single zctivity are apportioned bètween thosè activities on 2 b2$1$ consislenl with the use ol iesources Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion ol the asset's use. All expenditure is recognised on an accruals basis and has been classified under headings that aggregate all costs related lo the category General adminislralion costs which are not directly allribulable lo a project or fund are apportioned on a basis of labour hours. 1.6 Tangible fixed assets Tangible fixed assets are inili311y measured at cost and subsequently measured at cost or valuation. nel of depreciation and any Impairment losses. Depreciation 18 iecognised $0 as lo write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Computer equipment Fixtures and fillings 33 3°/D Straight line 200/D reducing balance The gain or loss arising on the disposal ol an assel is determined as the difference belween the sale proceeds and the carrying value ol the asset. and Is recognised in the slalemenl of financial activities. 1.7 Impairment of fixed assets At each reporting end dale, the charity reviews the carrying amounts ol Ils tangible assets lo determine hether there Is any Indication that those assets have suffered an Impairment loss. If any such Indication exisls. the recoverable amount of the asset is eslimaled In order to determine the extent ol the impairment loss lif any). 11 the recoverable amount ol an asset is eslimaled lo be less than its carrying amount. the carrying amoLJnl of the asset is reduced lo Ils recoverable amount. An impairmenl loss is recognised immedialely in incomel (expenditure lor the Fear. ur)less the relevant asset is carried al a revalued amount. in which case the Impairment loss is treated as a revaluation decrease. 1.8 Cash and cash equivalents Cash and cash equivalents inclLJde cash in hand. deposits held at call with banks. other short-term liquid Investments with original malurilies ol three months or less, and bank overdrafts. Bank oveidrafts are shown within borrowings In current liabilities. 13-
GROW ORGANISATION 13-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.9 Financial instruments The charity has elected lo apply the provisions of Section 11 '8asic Financial 'Olher Financial InsliLJments Issues, ol FRS 102 to all of its financial Inslrumenls. Inslrumenls, and Section 12 Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contraelual provisions of the inslrumenl. Financial assets and liabilities are offset. with the net amounts presented in the financial slalemenls, when there Is a legally enforceable right to set off the recognised amounts and there is an Intention to seltle on a nel basis or lo realise the asset and sellle the liability simultaneously. Basic financial assets Basie financial assets, which include debtors and cash and bank balances, are initially measured at transaction price Including Irznsaction costs and ale subsequently Garried al amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including Gredilors and bank loans are initially Financial liabilities classified as payable within one year are not amortised recognised al transaction price. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as currènt Iiabililies If payment Is due within one year 01 less. 11 not. they are presented as non-currenl liabilities Tiade creditors are recognised initially at transaction price and subsequently measured al amortised Gost using the effective Interest method. Derecognitlon of financial liabilities Finallcial liabilities are dereGo9nised when the charity's conlraclual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost ol 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 lo provide termination benelils 1.11 Taxation GROW is a registered charity and ils aclivilie5 aro not subject lo laxalion. 1.12 Company status The ch2rily is a company limited by guarantee The members ol the company are the trustees. In the event ol the Gharily being wound up. the liability in respect ol the guarantee is limited lo £1 per member ol the charity. 1.13 Government Grants 14-
GROW ORGANISATION Government gr2nts are recognised al the lair value of the asset received or receivable reasonable assurance that the grant conditions will be mel and the grants will be received. when there is A grant that specifies performance condiliong is recognised in Income when the performance conditions are met. Where a grant does not specify performance conditions il is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied Is recognised as a 14-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Incoming resources from charitable activities 2023 2022 Charitable activities Performance related grants 38.196 300.557 30 862 259.943 338,753 290,805 Analysis by fund.. Unrestricted funds Reslricled funds 38,196 300,557 30.862 259.943 338.753 290.805 Deferred income During the year income amounting lo £28,70212022- £4.5491 was deferred from the reslricled funds. Deferred income of £4,54912022- £24,456) was released in the year. 15-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Charitable activities Care and support Training Total 2023 Total 2022 Staff costs 72.223 99.190 171,413 148,978 uepreciaiion ana Impairmeni 227 227 227 22,950 99,Bgo 118,68Q 149,20 Share ol support costs Share ol administration costs 807 125,002 220.422 191,989 Analysis by fund Restricted funds 95.420 125,002 220.422 95,420 125,002 220.422 For the year ended 31 March 2022 Unreslricled funds Reslricled lunds 807 807 191,182 yu,)i 100,604 91,385 100,604 191,989 Trustees None ol the Iruslees lor any persons connected with them) received any remLJneralion during Ihe year. None ol the Iruslees were reimbursed lor expenses In the year12022 £nill. 16-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees Number of employees The average numbei ol monthly employees during the year was.. Number Number Management and financial Charitable activities Aaminisiraiion Employment costs 2022 202E Wages and salaries Social security costs Other pension costs 194,891 16,745 8.557 170,283 12,581 8,010 220.193 190,874 There were no employees whose annual remuneration was £60,000 or more. Other expenditure unrestA95 Designated RestFkuiga funds 1,398 11,155 33,335 1,398 1.398 7.490 48,780 41.896 Depreciation and impairment Other expenditure Staff costs 15.445 15,445 45,888 61,333 50,784 Taxation The charity is exempl from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 01 the Taialion ol Chargeable Gains Act 1992 to the exlenl that these ale applied lo Ils charitable objects 17-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Tangible fixed assets Fixtures and fittings Cost Al 1 April 2022 25.510 ppfjqqi•ts#Qg09 impairment At 1 April 2022 Depreci3lion charged in the year 25,510 1.625 Al 31 March 2023 25.045 Carrying amount Al 31 March 2023 465 At 31 March 2022 2,090 All the fixed assets are used for direct charitable purposes. Debtors 2UL2 Amounts falling due within one year.. Other debtors Yrepaymenis ana accruèa Income 327 Ib.ti44 53,261 75,971 53,261 10 Creditors= amounts falling due within one year Other laxalion and social security Deferred income Other creditors Accruals 3,37 4,549 2,310 6,707 28,702 2,310 8,564 39.576 16.944 11 Retirement benefit schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets ol the scheme are held separately from those of the Gharily in an Independently adrninistered fund. 18-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 12 Restricted funds The income funds ol the charity include restrictèd funds comprising ol the following unexpended balances of donations and giants held on trust for specific purposes. Movement in fund5 Incoming Resources resources expended Balance at 1 April 2022 Transfèrs Balance at 31 March 2023 CYP&F Covid 19 Response Smiles lor Miles Stovewood Slovewood Marketing Strat. Slovewood Lived Experiences Sylvia Adatns 360 1321 30,456 5,000 2,443 793 12271 17,5131 123,8881 133 1451 37,928 5,000 2,443 7.500 31.360 17931 PoslAbuse Children in need Translofming & Rehabilitation Womer)'s Justice Services b$E- Contract 2 Small grants- Mobilisation Small Grants- Xmas Hampers WJS Core Funding Charles Hayward Sundry 33,760 13,228 24,300 15,419 2,038 6,384 33,000 51.921 116.4511 150,9381 12931 1109,1371 140,4071 50,309 14,211 24,007 32,714 14,92FI 6,384 126,432 33,449 1581 2.500 14.395 12 $001 114,0781 317 257 3.983 12571 58 1851 3.956 138,440 300,557 266,310 12571 172,430 19-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 12 Restricted funds (Continued) CYP&F Covid-19 Response This funding is provided by the Nztional Lottery, manage(J by the Children Young People and Families Consortium. VAR The mzin purpose was lo offer support and provision over z 6-month period, utilising safe spaces and sale places, both online and In-person to support an Increase In demand lor support and services. and enable people and communities affected by COVID-19 to receive Ihe support they need. Smiles for Miles This funding is provided throLJgh the National Lottery by Children, Young People and Families Consortium with VolLJnlary Action Rotherham as lead organisation. The main purpose is that.. "the sky s the limit for children and young people with the right basket of support" In partnership wilh children and young people this project Is all about co-production, pooling Information. skills. strengths 8nd experlise to SLJPPOrt them lo reach their goals as defined by them with children and young people leading the direction of the project based on need and what works for them. Stovèwood This funding is provided by Rotherham Doncaster and South Humber NHS Foundation IRDASHI. The tnain purpose Is loi the provision ol a Slovewood Trautna ResilienGe Service giving staff training. support, CPD In relation lo the development and provision ol a trauma stabilisalion pathway that benefits In particular those affected by CSE and specifically Slovewood survivors bul will be available lo others that have suffered from trauma as appropriate and secondary lo CSE provision. Stovewood Marketing Strat This funding is provided by Rolherham Doncaster and South Humber NHS Foundation IRDaSHI. The main purpose Is lor the contribution towards a Stovewood Traurna Res11ience Service maikeling strategy. and the developtnenl ol GROW marketing. Stovewood Lived Experiences This funding is provided by Rolherham Doncaster and South Hutnber NHS Foundation IRDaSHI. The main purpose Is lo research and document the voice ol survivor and their lived experience. Sylvia Adams This funding is provided by The Sylvia Adams Charitable Trust The main purpose of the project Is to support GROW to develop and strengthen key aspects within the organisalion. including refreshing the vision and values. developing a new Business Plan and new webslte Rotherham Metropolitan Borough Council - Post Abuse Support This ILJndir)g is provided by RMBC. The main purpose of the project is to support your)g adults and families who are suNivors ol CSE, in their recovery and to support Ihern lo lake any actions they wish to do so. Including disclosure lo the police etc. Children in Need - Myself Project This funding Is provided through Children In Need. The fflain purpose of the grant is raise aspirations and Increase confidence ol girls aged 13- 18 years old. through one to one support and through group learning Transforming Rehabilitation This funding Is to support wornen lo take responsibilities for their lives. find sale housing. overcotne ddictions. gain skills which will support them in moving into the job market and safeguard their Children by ccessing domestic abuse and parenting support where appropriate. Women's Justice Services This funding Is provided through the Ministry of Juslice by The Cyrenians Ltd Ioperaling as "Changing Lives'l The main purpose Is lo support women In the criminal justice system In Rotherh3m and 8arn51ey to provide services lailored lo female ollenders to address their specific needs. tackle the underlying causes ol their criminality, and reduce the re-offending rate. 20-
GROW ORGANISATION 20-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 12 Restricted funds (Continued) Stage This funding Is provide(J by the Government from the proeeèds ol the tampon tax. The main purpose Is for the pravisian al onp tn one support. drop-ins, and Irauma-informed therapeutic group work far women aged 16+ who have experienced sexual exploitation. Small Grants- Mobilisation This funding is provided through Ihe Ministry ol Justice by The Cyrenians Ltd (Operating as 'Changing Lives.) The main puip05e is to ensure all partners have a sale environment for ServiGe Users that Is an appropriate space in which lo deliver the Services and so that such delivery ol the Services Is provided within an environment which meets the diverse needs and requirements ol Service Users with the correct conditions of use lor Service Users lo allend the property. Small Grants- Xma5 Hampers This funding is lo provide seasona food hampers funded through thè Household Support Fund. WJS Core Funding The purpose ol the grant is to provide funding lor Core Costs ol women's community sector organisalions to enable them to sustain. Improve or further develop existing quality support to women in Gontact with or al risk of encountering the criminal justice system. Charles Hayward This funding is provided by The Charles Hayward Found2tion. The main purpose of the funding ig to support In the rehabilitation ol victims ol Domestic Abuse and criminal exploitation by pioviding a sale space lo talk about Iheii experiences. lo know they re not alone, and lo hear from peers how they are managing things for themselves. 21
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 13 Designated funds The income funds ol the charity include the following designated ILSnds which have been sel aside out of unrestricted funds by the Iruslees loi specific purposes". Balance at 1 Transfers Resources April 2022 expended Balance at 31 March 2023 Contingency- Maternity Contingency- Sickness Contingency- Redundancy 21,588 27,729 9,299 21,588 27,729 9,299 58,616 58.616 GROW is particularly aware ol the need to cover contingency liabilities such as gaps in funding. cash flow and meeting Gosls such as redundanfyy payments lo staff in the event that the organisalion was to ¢lose. In addition sufficient funds have lo be readily available lo provide working capital when funding Is paid in arrears. Staff sickness, malernilylpaternily leave, compassionate leave, pensions and other contingencies need to be allowed for.. Contingency - Maternity AII GROW female employees are entitled to a minimum 0139 weeks Ordinzry Mzternity Leave once they have been employed continuously lor al least 13 weèks ending with the 15th week before the èxpected week ol childbirth. Employees are also entitled to a period ol Additional Maternity Leave This stzrts at the end ol the Ordinary Maternity Leave period and lasts for a further 13 weeks. Contingency - Sickness GROW sl2ft recèive normal pay lor the first three days ol absence due lo Illness or Injury From the fourth day of absence staff will be entitled lo payment ol either Full Pay. Half Pay 01 Statutory Sick Pay in cordance with the GROW Finance and Administration Policy. Contingency- Redundancy 11 is the policy of GROW to ensure as lar as possible security ol employment lor its workers. However. il is recognised that there may be changes In competitive condilions. operational reqLiiremenls and ILJnding circumslar)ces which may affect staffir)g needs. Where levels of staffir)g need lo be reduced. GROW ur)dertakes lo explore all other avenLJes before It Is felt that compLJlsory redundancy is unavoidable. Where compulsory redLJndancy is unavoidable Il will be handled in the most sympathetic, lair and consistent manner possible In the circurllstances. -22-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 14 Analysis of net assets between funds Unrestricted Designated funds funds Restricted funds Total Fund balances at 31 March 2023 are represented by.. Tangible assets Current assetsllliabilitiesl 87.573 58.616 171,965 318.154 465 465 87.573 58.616 172,430 318.619 Unrestricted Designated funds funds Restricted funds Total Fund balances at 31 March 2022 are represented by= Tangible assets Current asselsllliabililiesl 2,090 136,350 2090 259.531 64.565 58.616 64.565 58.616 138,440 261,621 15 Operating lease commitments 2,430 Al the reporting end date the charity had outstanding commitments lor future minimum lease p2ymenls under non-cancellable operating leases. which fall due as follows. 2023 2022 Within one year Between two and five years 4,552 11,842 4.552 14,272 16 Related party transactions There were no disclosable related party transactions dLJring the year12022- none). This year the charity paid insurance of £1.74712022. £1.5541 which includes Iruslees, indemnity insurance. Remuneration of key management personnel The remuneration ol key management personnd is as follows". 23-