Charity Registration No. 1088792 Company Reglstration No. 04126612 (England and Wales) GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITALI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) LEGAL AND ADMINISTRATIVE INFORMATION Truste6s N Highton S Clay D Clark S Barratt K Coleman Secretary J Jones Charlty number 1088792 Company number 04126612 Registered offi¢6 Chatham Villas 1 Chatham Slr88t Rotherham S651DP Independent examlner A Careless ACA Hart Shaw LLP Europa Liiik Sheffield Business Park Sheffield S9 1XU Bankers Unity Trust Bank Nlne Brindley Place 4 Oozell's Square Birmingham B12HB
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) CONTENTS Page Trustees, raport Independent examln&rfs report Statement of financial activities Balance sh88t Note8 to thg accounts
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees prosenl thoir annual report and financial statements for the year ended 31 March 2D25. Tl)e aGcounls have been prepared in 8ccordance wilh Ihe accounllng pollcies set out in note 1 to Ilie accounts and comply with the charity's articles, the Companios Act 2006 and Accounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charilies preparing their accounts in accordance with the Financial Roporting Standard applicable in Ihp UK and Republic of Ireland IFRS 10?} leffeclive 1 January 20151.. Objectives and activitles Tho objocls Lil Ilic chai'ily arc to relieve povcrty and to advance education for womp.n within the South Yorkshire area I'area of benelil ) by assisting wumen wlio have not Iradilionally donc so to gain access lo training. emtAoyment and oducalion, whilc supporting and encouraglng Ihem to develop their own skills and polent181. GROW'S Vision and Values The charity's vision Is: Empowering wornen to make informed choices. The charlties VAII IR8 Arp,, Respect. We acknowledge women are the bèst decision makers for themselves and Iheir childr8n. We offer a non-judgemental service, and we respect each woman accessing our servicè., Diverslty. We value the uniqueness of 8ach and every Wolylall) aiid recognise the individual pathways each chooses lo take., Equality is not only important for women., it is good for all of us. Women's equ311ty ensuras a more peaceful and prosperous society for women, men and children., Advocacy. The movement towards equality requires social chang8. We are commilled to identifying the barrier5 to equality and will advocate for change., Wellbeing. Too often women have lo be encouraged to take lime out, relax and have fun. We will support women lo make choices where their mental, physical and emotional wellbeing are served by ways they define as relaxing and fun., Safety, Personal safoly Is a fundamenlal right for everyone. We will 51riv8 to offer a space free from abuse and dlscriminallon., Accountabillty, Wc value the Irusl placcd in us by women and supporters. We hold ourselvés accountable not only to tho womèn we serve but the communities we work within, supportors and the public. Aclivilies The Iruslees have paid due regard lo quidance Issued by the Charlly Commlssion in deciding what activities the charity should underldke as demonstrated in th& following.. Tr<lLima and Rpsillonce .%orvicp Tlic projcrl works c10801y wilh the Rolhorham Trauma and Resilionce Servicc and is part of tho Trauma and Rosilience Partnership comprising of., RDASH - NHS Foundation, Rolherliam Rise, Rothacs, and CAMHS. The Parlnorship Hub meets weekly for live case presentation from a wde range of services, for assessmonl and rcview, after which referral to the appropriate provider. AII GROW frontline workers are trained to deliver the Trauma Slabilisation psychoeducational programme. The programme is delivered on either a one-to-one basis, or as a group. The one-lo-one opporlunily has mearil Ihal women who would not be able to managelcope in a group selllng are not excluded, and women who are parl ol active cases within Operation Slovewood have been able to receive therapeutically beneficial Trauma Stabillsation now instead of having to wail until their court case is concluded.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 RMBC - Post CSE Su Providing emotional and practical support for those at risk of, and or affected by Child Sexual Exploitation. The project offers 1..1 support to enable the individual to reflect on their experience, gain undorslanding of their own thoughts, feeling and views, and identify ways to aid recovery. The project continues lo offer support to those individuals who are part of court Gases aimed at bringing perpetrators to justice. Thec renians Chan in Lives & WJS GROW provides the community interventions for women in the criminal justice system. workin9 directly with the National Probation Service. The project is delivered as part of a Changing Live5 led partnership in South Yorkshiro and GROW delivers in bolh Rolherham and Barnsley. GROW delivers Together Women in Sheffield and Changing Lives in Doncaster. Adult Sexual Ex loilalion Pro ecl Provides Irauma-informed support to women and girls aged 16+ who are at risk of sexual exploitation andlor those that have been groomed for sexual exploilalion. The ASEP partnership brings together charities GROW, Chariging Lives, A Way Out, Together Women, Basis, Ashiana, Angelou Centre, Womencenlre and additional BAME provision to work collectively together to meet requests to influence change to policy and practice al local and national levels, lo systemically improve outcomes for women and girls. This partnership is funded through the National Lottery. Core Costs Grant The purpose of the grant is lo providè fundiiig for Core Cosls of women's conimunily Sector urganisalions lo enable them lo suslaln. improv6 or further develop existing quality support to women In contact wilh or dl risk of encountering the Griminal jusllce system. Survlvors VoSce BMBC The Survivors Voice Service is an afler-crisis support servico for womon and their children who have proviously boen subjected to domestic abuse. The service supports womon lo.. Start lo recover from the trauma of DomeslicAbuse', Build resi lience and develop coping strategies for everyday life., Improve their self-esloeni und self-confidence., Improve their mental health and wellbeing., Be supported in fulfilling their maximum potential., and reduce the risk of harm. Small Grants and Donations Over the last year GROW has received several Srndll grants and donations.. Household Support Fund - lo provide festive hampers for families livlng in Rolh8rham Barnsley Mayor- to support the work of the Hear Her Voice Service and Washing Line Project Just Helping - lo support GROW work in Rolherham Unison - lo support GROW work in Rolhèrham Volunteers GROW recognises that the quality and variety of work within GROW makes it an ideal placement for volunteers. The charity is grateful for the efforts of ils volunteers who are involved in service provision. GROW currently has 5 volunteers.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance During 202412025, GROW has provided support to 491 wuiiieii over 18 years old. and 43 young womon and girls. GROW has continued to oller the most flexible and supportlV8 access for women and girls through our Irauma informed delivery model. The GROW frontlino delivery t8arn doublèd dLirinfj ?ri?41?.n2.5 because of additional fundinq beinq secured. The additional funding secured in Barnsley to deliver Uie Hear Her Voice Service has required GROW to increase physical space, now GROW has a dedicaled Delivery HLJb and an adminislratlV8 base. Over the last Iwelvo month we havc welcomed and said goodbye to Several workcrs who have gone on lo new opporlunilies. As a resull, tho frontline de11very leam has changed several limes. The board and tho Senior Manag?.mp.nl Io•lt m waiil Io Qxpfess our thanks and apprecialion lo the team members who have had lo manage and work through these challpn(Jp.s wliili., continuing to en5urc all the servicos remained operallonal and delivered lo a high standard. wilh Ihe loasl amount of impact on Servlce Uscrs as posslblo. Organlsation Structure During 2024 - 2025 the 8mbedding of the S8rvice Coordinator roles has taken p1ac8. GROW has seen significant positive changes in the new 51ruclure. The Finance and Admin Worker has continued to recelve ongoing training and development support from the Flnance Manageniei)I Coiisultant. GROW Iii)S this year also Gommitled resourcos to a Funding and Organisational Development Consultant. Several contracts have corne lo an end in Ihis financial year,. all have been successfully cornpleted.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements South Yorkshire Women's Partnership- GROW continues lo be part of the partnership, led by Changing Lives. and including Together Women. The partnership overseos and delivers the community provision for Women in the Criminal Justice system. GROW covers Rotherham and Barnsley. GROW continuès lo be an active memb8r of the Trauma and Resilience Partnership Hub, providing a holistic support pathway for Slovewood CSE Survivors. GROW conlinues to be part of the strategic Influencing Group for STAGE Project, consisting of cross-party MP'S and members of the House of Lords, national charities, and key stakeholders. In April a new Tenancy Agreement was approved to extend delivery and admin provision in Barnsley. Year 4 of the RM8C Post Abuse Suppoil project was successfully completed, GROW is now in ils final year of the contract arrangements. This service is now out to tender with a decision expected in June 2025 - for the new contract to begin in January 2026. Implementation of Charity Log has be8n ongoing since June 2024, il is progressing well. all the team arè supporting its development lo ensure it is responsive. The official launch of th8 Hear Her Voice Support Service was officially launched in July. Investors in P80ple standards were achieved in December 2024. A new HR management systèm has been Implementéd People HR, this is to streamline tha currenl processes, ensure all workers have up lo dal8 and easily accèssible ability to manage all types of leave. A new Financè Management system- Xero is now being implemented and will go 'livè' on the 1 sl April 2025 An ext8mal pay review has been commissioned to ensure the structure is fit for purpose, Iransparenl, and fair. GROW'S organisalional structure enables GROW to continue offaring responsive support lo service users and ensures we have efficient and robLJsI systems and procedures in place lo o.nable us lo respond lo rapidly changing external influences and priorilies. All staff continue lo allond training to Increase their knowledgo and undorslanding, and confidonco about issues impacting on the lives of South Yorkshire women and their familics. GROW has conlinu8d lo develop and maintain strategic partnerships lo inform and support the work. GROW continues to Identify the needs of the diverse communities of SoLJlh Yorkshire and lo ensure that diversity and inclusivity are integral lo all of GROW'S service provision. GROW 18 represented on a range of slralogic groups and Boards, ensuring the needs and aspirations of women and families is heard in the developmenl of policies and delivery of services. Flnanclal 8tratogy Given the current 8nd planned funding opportunities for the Volunlarylcommunity sector GROW will. in the foreseeable future remain "project" led, i.e. funding will cotne from the short lo medium term funding streams. The charity intends lo updale the funding strategy by clearly identifying the essential services and Ih05e th81 give added value and will continue to exploit existing and ernerging funding opportunities. To ensure long lenn sustainability of the organisation. GROW is actively engaged in seLuring long term core funding for the organisation. This will ensure thal GROW is effectively managed and has an enhanced ability to deliver existing and new services to service users. Fundraising Currently fundraising is only a small part of the charity's income but will be continued as much as possible in the future as every penny helps further the charity's objectives. Changes in fixed assets The movements in fixed assels durtng the year are sel out in the notes to the financial slalemenls.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financial revlew Our financial resources are given to us from our funders on behalf of different commLJnities. GROW manages th8m in a manner that brings Iridxilllulii benefit to these communities. Wc domand of oursglve8 high standards of professional compelence and accept the need lo be accountable through appropriate structures for achieving these standard5. In every aspect of our work, we airn lo be good stewards of the resources entrusted lo us. Suslaindble funding is an iaJUC that iv J conc6rn nalion1r11y for the VDliinlary Hnd P*nmmiinlly soctor. However. GROW conlinues l() %earch for suitable sources of fundinq lo improve and develop the servlces that il offers but not lo be lunding-driven or opporlunislic in tho quest for funding. Instead GROW will be working lo a coherEsnl funding slr¢il(.:gy Ilidl arkiiowledqes and r?.floe.l£ tho changc- in the exlornal onvironme.nl which. crLir.ially, 8nahlft% C?ROW Io adhere lo, consolidale and slrenglhpn ils particular mission, ethos and way of working. GROW has agreed a rèserve lo cover for Ihe eventualily of sick pay, maternity pay and redundancy costs. Note 14 sets out an analysis of the nel assets attributable to th8 various funds and a d8scriplion of the trusts. Thèse assets are sufficient lo meet the charity's obligatlons. Reserve5 poIIcy 11 is the policy of th8 charity that unre51ricled funds which h8vo not been designaled for a spec5fic use should bè mai nlained at a level equivalent lo between three and six month's expendilure. The Iruslees considers that reserves al this level will ensure that, in the event of a signilicant drop in fundlng, they will be able lo continue Ihfj charity s current 8clivitios while consideration i.s given lo ways in which addilinnal funds may be raised. This level of reserves has been maintained throughout the year. The charity hold8 unreslricled funds of £318,156, reslricled funds of £46,215 and designated funds of £58,616 al the year end. Major rlsk5 The board has conduclod ils own Teview of the major risks to which the ch8rity IS exposed, and systems have been established to miligale those risks. Significant exleTnal risks lo funding have led to the development of a slralegic plan which will allow for Ihe diversification of funding and activit18S. Internal risks are minimisod by the implemenlalion of procedures for authorisatian of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. Th8se procedures are periodically reviewed to ensure that they still meet the needs of the charity.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for future periods Organisational plans To complete the r8view of the GROW Business Plan and Funding Strategy. ReGruil new Board rnembers. Implement the outcomes of the pay review To continue lo develop partnerships and collaborative working in Barnsley To complete a full review of all GROW policies To develop and embed a Worker Handbook To develop GROW'S training opportunities and seek routes for their accreditation. GROW to achieve Matrix standard5. GROW will engage with new partnerships to expand our access lo regional and local funding opportunilies. S88k additional funding lo build on the opportunllles currently in place for women and girls, and lo provide GROW activity to a wider group of women, lo provide a more accessible and inclusive provision. Dovelop service user participation and volcc and influenccs throughout all GROW proiecls. GROW will continue lo identify and maintain partnerships and networks to inforrn and support GROW'S work and to ensur8 South Yorkshire women's voic8s are heard in the development and delivery of services and policies. Develop more opportunities for women lo engage in volunleoring opportunities to provide peer support. GROW wlll continue to lake dlroclion for the developmonl of services from communities, local and national slrategles and prlorities. Explore self-generating funding opportunities for future development lo support the vital work we do in South Yorkshire. Structurei governance and management GROW is a registered charity, the organisation was ostablished in 1988, and regislèred with the Charity commission on 8th October 2001 110887921. The charity has been a Company Limited by Guaran108 since 151h December 2000 (41266121 and is governed by Articles of Association. The Iruslees, who are also the directors for the purpose of company law, and who served during the year were: N Highlon S Clay D Clark S Barrall K Coleman
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Organisatlonal structure The Charity has a Management Board, when complete can consisl of al least three and not more than eleven individuals all of whom musl be members. Al present the Management Board has five rnembers from a varioly of LJdLKgrouiids all of which are relevant to thc worl( ol tho charity. A scheme of delegation is in place and day to day responsibility for the provision of the services and business 111allers. The organisation 13 led by o Sonior Managomont Team comprising of a Chief Executive Officer and a Service Manager (vacanll, and three Service Coordinators, Line Iridlldgeineiil supervision is pravided by the Chair of tho Board lo the Chief Executive Officer, who then provides supervision for tha Service Manager, and Service Coordinators, Inductlon and tralnlng of trustoe8 GROW has 8 sel induction procedure in place for new trust88s, this comprlses of.. An initial mecling with the Chiof Ex8culive Olficer who talks through the induction information booklet containing Ihe charity's Articles of Association.11 also highlights the trustee's task description and the roles and responsibilities that is required from them. The Iruslee then meets the Chief Executive Officer again where they are taken round the buildiiiy diid talked through the intemal procedures, At this point the new trustee is Ihen introduced to the rest of the staff working at GROW. All board member8 are offered the upp()rluiiily lo alleiid in house development opportunities, encouraged to accoss relevant Iraining provided by external providers. Board members are asked if they have any training needs relevant lo their rolp.. The board is responsible for the employment of all staff and as such must ensure that the company complies with all relevant employment legislation. The board musl also ensure that GROW complies with all other relevant legislation including Company Law, Charity Law, Health & Safely, Equal Opportunities and Accounting Procedures. Governance and Internal Control The board is responsible for ensuring the work of GROW is conducted within the framework of the ATticles of Association. The membership of the board will be 8lecled at the Annu81 General Meetlng to serve for a 3-year term. Additional people may be co-opted to serve, wilhoul voting rights, on the board for a 1-year term. Trustees have a limited liability of £1 per trustee unless they act dishonestly ar in breach of trust or conlSnue running thp. company when they know or ought to know that the company has no reasonable chance of avoiding insolvent liquidation. Thc charity'8 policy Is lo cnnsult and discuss with employees, through unions, staff cauncils and at meetings, mallers likely lo affect employee's inle.resls. Employees have been consulted on issues of concern to them by means of staff mèètings held every month. Employees have access to the Chief Executive Olficer for day-to-day case management support and bimonlhly supervision. Underpinning these structures is support around child and adult protection and Safeguarding together with monthly Safeguarding meetings with Ihe Designated ChildlAdull Protection Officer, On behalf of the Board of trustees S Barralt Tru6tee 19 November 2025
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 examination of the financial statements of GROW Organisation (the charity) for the year ended 31 March 2025. Responslbllities and basis of report As the trustees of the charity (and also its directors for the purposes of company law), you ar8 responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the charily are not required to b8 audit under Part 16 of the Companies Act 2006 and are eligible for independent examination. I report in respect of my examination of the charity's financial slalements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent examlnerfs statement Since the charity's gross income exceeded £250,000, the independent examiner must be a member of a body listéd In sectlon 145 of the Charities Act 2011. 1 confirm thal l am qualifv'ed to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect-. accounting records were not kept In respect of the charity as required by section 386 of the Companies Act 2006. the financial statements do not accord with those records; or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 oth8r than any requirement that the financial statements give a true and fair view, which is ncrt a matter considered as part of an independent examination; or the fi'nancial siatements have not been pr8pared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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 to enable a proper understanding of the financial statements to b& reached. Amy Careless ACA Hart Shaw LLP Europa Link Sheffield Business Park Sheffield S9 1XU Dated: 21 November 2025
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Designated Restricted funds funds funds Total 2025 Total 2024 Notes Inrnming rfi8niJrces from charitable activities 7,800 476,577 484,377 450,818 Charltable actlvities Care and support 517 462,279 462,796 368,031 Total resource• gxponded 517 462,279 462,796 368,031 Net Incomlng rosourc•s before transfers 7,283 14.298 21,581 82,787 Gross transfers between funds 180,028 (180,028) Net Incomel(expenditure) for the yearl Net movement In funds 187,311 (165,730) 21,581 82,787 Fund balances at 1 April 2024 130.845 58,616 211,945 401,406 318,619 Fund balances at 31 March 2025 318,156 58,616 46,215 422,987 401,406 The statement of 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 complies wlth the requirements for an income and expendlure account under the CompaniesAci 2006.
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) BALANCE SHEET ASAT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets Current assets Debtors Cash al bank and in hand 9,488 558 53,651 381.913 56.054 360,741 435,564 416,795 Creditors: amounts falllng dug Within one year (22.0651 115,9471 Net current assets 413,499 400,848 Totsl assets less ¢urront liabllltles 422,987 401,406 Income funds Restricted funds Designated funds Unreslricled funds 11 12 46,215 58,616 318,156 211,945 58,616 130.845 422,987 401,406 The company is entitled to the exemption from the audit requircmont conlainod in section 477 of the Companios Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The menibers have not required th6 company to obtain an audit of Its financial statements for th8 year In question in accordance with section 476. These financial statemen15 have been prepared in accordance with the provisions applicable to companies sublecl lo the small companies regime, The financial slalements were approved by the Trustees on 19 November 2025 S Barralt Trusto8 Company Registration No. 04126612 10
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles 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, Rotherham, S65 10P. 1.1 AGGuuiiliiig coi)veiition The accounts have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 and 'lKccounling and Reporting by Charllles= Statement of Rp.r.nmrYip.ii(Ip(I Practice applicable to charities preparing their accounts in accordance with Iha Financial Reporting Standard applicable in the UK and R6public of Ireland IFRS 102)" las amended for accounting perlods commencing from 1 January 2016). The charily is a Public Benefit Entity as defined by FRS 102. The financlal statements are prepared In slerllng, which Is the functional currency of the charily. Monetsry amounts In theso financial slalemonls are rounded to the nearest £. The accounts have been prepared under the historical cost convention. The prlncipal accounting policles are sel out below. 1.2 Going concern Al Ihc lime of approving the financial slatcmenls, the trustees have a reasonable expectatlon that the Lliiirily has adoquale rosources lo continue in oporalional existence for the foreseeable future. Thus the trustees continue lo adopt the going concern basis of accounting in preparing the financial slalements. 1.3 Charitable funds Unreslriclcd funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Restricted funds 8re subject to specific conditions by donors or grantors as lo how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial slatemenls. Designated funds comprise of unreslricled funds that have been set aside by the Iruslees for particular purposes. Transfers between fund5 are made when outputs or largels of a project have been met and there 18 no requirement to pay any remaining surplus back to the fund provider. Where any restricted fund overspends then transfers are made from unrestricted funds to cover this overspend. 1.4 Incomlng resources Incorllo is recognised whcn the charity Is legally enlilled to il after any performance conditions have been met, Ihc amounts can bo measured reliably, and il is probablo that income will be received. Cash donations are recognised Dn receipt. Other donations are recognised oncc the eharlty has been notified of the donation. unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the lime of the donation. 11
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued} 1.5 Resources expended Expenditure is recognised once there is a legal or constructive obligation lo Iransler economic benefit to a third party, il is probable that a transfer of economic benefits will be required in setllemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are rnade up of the total of direct costs and shared costs. including support cos15 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 aclivily and support costs which are not attributable lo a single activity are apportioned between those activities on a babls consistent with the use of resources. Central staff cobts are allocated on the basis of time spent, and depreciation charges are allocated on Ihe portion of the assel'b 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 cost&4 whSch are not dir8Ctly allribulable to a project or fund are apportioned on a bolSlS of labour hours. 1.6 Tanglble fixed assets Tangible fixed assets are initially measurod at cost and subsequonlly measurod at cost or valuallon, nel of depreciation and any impairrnenl losses. D6pre¢iation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Computer equipment Fixtures and fittings 33.30/0 slraighl line 20 10 reducing balance The gain or loss arising on the disposal of an asset is determined as the difference belwepn the sale proceeds and the Garrying value of the ass8t, and is recognised in the statement of financial aclivilies. 1.7 Impairment of flxed assets At each reporting end dalè, the charity reviews tha carrying amounts of its tangible asse15 to determine whether there is any indication that those assets have suffored an impairment loss. If any suLh indication exists, the recoverable amount of the asset is eslimaled in order to d81ermine the exlenl of the impairm&nl loss lif any). If the recoverable amount of an asset is eslimaled lo be less than ils carrying amount, the carrying amount of the asset is reduced to ils recoverable amount. An impairment loss is recognised immediately in incomel {expendilure for the year, unless 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 gqulvalents Cash and Cash equivalents include cash in hand, deposits held at call with banks, other 5hort-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 12
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.9 Financial Instruments The charity has elected lo apply the provisions of Section 11 'Elasic Financial Instruments, and Sèctlon 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balance sheet when th8 charity becomes party to the contractual provisions of tho instrument. Financial assets and liabililies are offs8t, with the net amounts presented in the financial statements, when there is a legally enforceable right lo set off the recognised amounts and there Is an intention to settle on a n81 basis or lo realise the asset and s8ltle the liability simultaneously. Basic flnancl81 assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transaction price including transaction costs and are subsequently carried al amorlised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised. Baslc financlal liabillties Basic financial liabilities. Including creditors and bank loans are initially recognised at transaction price. Financial liabililics c18ssilied as payablp. within nna year are nol amortised. Trade crodilors aro obligations lo pay for goods or sorvices that have been acquired in the ordinary course ol operations from suppliers. Amounts payable are classified as current liabililies if payment is due within one year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amorli5ed cost using the effective interest method. Derecognition of flnancial Ilabilitles Financial liabilities are derccognised when the charity's contractual obligations expire or 8re discharged or cancellcd. 1.10 Employee beneflts The cost of any unused holSday entitlement Is recognisèd In the period in which the employee's services aro roceived. Termination benefits are recognised immediately as an expense when the charity is demonstrably commilled lo lermlnate the employment of an employee or lo provide termination banefits. 1.11 Taxation GROW is a regislered charity and its activities are not subject lo taxation. 1.12 Company status The charity is a company limited by guarantee. The member5 of the company are the trustees. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. 1.13 Government Grants Government grants are recognised al the fair value of the asset received or receivable when Ihere is reasonable assurance that the grant conditions will be met and the granls will be received. A granl that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant doe5 not specify performance conditions it is reGognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are salisfied is recognised as a 13
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incoming resourcos from charitable activities 2025 2024 Charitable activities Performance r8laled grants 7,800 476,577 49,317 401,501 484,377 450,818 Analysls by fund: Unreslricled funds - general Réstrlcled funds 7,800 476,577 49.317 401,501 484,377 450,818 Deferred Income During the year income amounting to £5,89512024= £5.4701 was deferred from the restricted funds. Deferred income of £5,470 (2024.. £28,702) was releascd in the year. 14-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charltable actlvities 2025 2024 Staff costs Depreciation and Impairment 356,452 2,310 272,528 469 358,762 272,997 Share of supporl costs Share of adminislralion costs 517 103,517 11,661 83,373 462,796 368,031 Analysi8 by fund Unrestricted fund5 - general Reslricled funds 517 462,279 462,796 For the year ended 31 March 2024 Unrestricted funds - general Restricted funds 12,114 355,917 368,031 Trustees None of the Irusle8s (or any persons connected with Iheml recèlved any remuneration during the year. None of the trustees were reimbursed for expenses in the year12024.. £nill. Employees The averago number of monlhly employees during the year was.. 2025 Number 2024 Number Management and financial Charitable activities Administration 12 Total 15 10 15-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Employee5 (Continued) Employment costs 2025 2024 Wages and salaries Social security costs Other pension costs 315,268 26,065 15,119 240,304 21,042 11,182 356,452 272,528 There were no employees whose annual remuneration was more than £60,000. Remunorallon of key management personnel The r8muneralion of key management personn81 is as follow5.. 2025 2024 Aggregate compensation 61,205 53,369 Taxation The charity is 8xempt from tax on inGome and gains fcilling within section 505 of the Taxes Act 1988 or se(:lion 252 of thg Taxation of Chargeable Gains Act 1992 to the ext&nt that these are applied to ilb charitable objects. Tanglbl8 flxed assets Fixtures and litting8 Cost At 1 Aprll 2024 Additions Disposals 16.870 11,240 12,387) At 31 March 2025 25,723 Depreciatlon and impairment Al 1 April 2024 Depreciation charged in the year Eliminated in respect of disposals 16,312 2,310 {2,3871 At 31 March 2025 16,235 Carrying amount At 31 March 2025 9,488 At 31 March 2024 558 16-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Tangible fixed assets (Continued) All the fixed assets are used for direct charitable purposes. Debtors 2025 2024 Amounts falling due within one year: Trad8 debtors Prepayments and accrued income 33.799 19,852 56,054 53,651 56,054 Creditors: amounts falllng due withln one year 2025 2024 Notes Other taxation and social securily Deferrèd income Accruals 6,427 5,894 9,744 4,651 5,469 5,827 22,065 15,947 10 Retlrement benefit schomes The ch8rity operates a defined contribution ponsion scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity In an independently administered fund. 17-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Restricted funds The income funds of the charity include reslricled funds comprising of the following unexpended balances of donations and grants held on trust for specific purposes.. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 Young Women's Service- Continuation Funding (VARI _ Rolherham Slovewood Trauma Resilience Service {TRS) RDASH Pathfinders RMBC- Post CSE Support Transforming Rehabililalion The Cyrenians (Changing Lives & wJsi ASEP Small Granls-mobalisation Small grants- Xmas Hampers Social Supermarket- Rotherham Core Cost Grant SurvSvors Voice BMBC Sundry 1,105 (1,1051 53.674 5,000 63,257 29,949 32,000 {19,471) {53,674) 12,529 33,000 (27,983) 163,258) 129,949} 5,016 38,277 178,920 42,595 {188.346} 138,8881 127,8511 1,000 3.707 1,274 11,2741 2,498 (2,4981 465 15,047 14651 87,564 100,000 {91,2071 {92,4411 1340) 11,404 7,559 3,897 13,5571 211,945 476,577 1462,279) 1180.0281 46,215 The fund transfers relate to contracts which havo ended in the ycar. therefore the funds have been lawfu11y released and transferred lo unreslric16d funds. 18-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Restricted funds {Continued) Previous year: At 1 April 2023 Incoming resources Resources expended Transfèrs At 31 March 2024 Footprint CYP&F Covid 19 Response Smiles for Mlles Young Women's Service- Continuation Funding IVARI Rolhcrham Slovewood Trauma Re5illance Service {TRSI RDASH Pathfinders Slovewood Llved Experienc8S RMBC- Post CSE Support Childron in Need Myself Project Transforming Rehabilitation The Cyrenians (Changing Lives & wJsi ASEP STAGE Small Granls-mobalisalion Social Supermat1(et- Rotherham Core Cost Grant Sundry 3.626 13,626) 133 145) (1331 (11,0561 11,101 10,000 18,89.51 1,105 37,929 5.000 2,443 50,309 32,000 (16,2551 53,674 5,000 12,443) 33,000 (20.0521 63,257 8,219 29.998 22,134 (30,3531 (49) 29.949 32,714 14.9271 6,384 161.829 37.302 1156,2661 {32,3751 {5,1101 12,4801 38,277 1,274 2,480 465 87,564 465 15,047 3,897 317 3.956 (72,834) (59) 172,430 401,501 355,917 (6,069) 211,945 19
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Restricted funds (Continued) Young Women'5 Service- Continuation Funding {VARI - Rotherham The purposo of this funding is lo increase tho wellbeing of young women and girls with complex needs, and multiple disadvantages, by offering a trauma informed approach and interventions. stovewood Trauma Resilience Sorvice ITRS} This funding is provided by Rotherham Doncaster and South Humber NHS Foundation IRDASH). The main purpose is for the provision of a Slovewood Trauma Resilience Service giving staff training, support, CPD in relation to the development and provision of a trauma slabilisation pathway that benefits in particular those affected by CSE and specifically Slovewood survivors bul will be available to others th81 havc suffered from trauma as appropriate and secondary lo CSE provision. RDASH Pathflnders This funding is provided by Rotherham Doncaster and South Humber NHS Foundation IRDaSHI. Tho Irain purpose is for the contribullan towards a Slovewood Trauma Resilience Service marketing stralogy, and the developmont of GROW marketing. RMBC - Post CSE Support This funding is provided by RMBC. The main purpose of the project is lo support young adults and families who are survivors of CSE, in Ihoir recovery and lo support them lo lake any actions they wish lo do so, including disclosure lo the police etc. Transforming & Rehabilitation Thi5 funding is lo supporl women to lake responsibilities for Ilieir lives, find safe Iiousing, overLoin addiclioris, gain skills which will support them in moving into the job market and safeguard their childreri by accessing domestic abuse and parenting support where appropriate. The Cyrenians {Changlng Lives & WJS) This funding is provided through the Ministry of Justice by The Cyrenians Ltd (Operating a5 "Changing Livos"). The main purpose is to support women in the criminoil justice system in Rotherham and Barnbley lo provide Services tailored to female offenders to address their specific needs, tackle the underlying Cduses of their criminality, and reduce the re-offending rate. ASEP Adult Sexual Exploitslion Project IASEPI provldès Irauma-informed support to women and glrls aged 16+ who are al risk of sexual exploilalion andlor those that havè been groomed for sexual exploilalion. The ASEP partnership brings together charities GROW, Changing Lives, A Way Out, Together Women, Basis, Ashiana, Angelou Centre, WomenC8nlre and an additional BAME provision to work collectively together lo meet requests lo influence change lo policy and practlC8 al local and national levels, lo systemically improve outcomes for women and girls. This partnership is funded through Ihe National Lollory and income is received via Changing Lives. Small Grants - Mobilisation This funding is provided through the Ministry of Justice by The Cyrenians Ltd (Operating as "Changing Lives"). The main purpose is lo ensure all partners have a safe environment for Service Usors Ihat 15 an appropriate space in which to deliver the Serviccs and so Ihal such delivery of the Services is provided within an environment which meets the diverse needs and requirements of Service Users wilh the correct conditions of use for Service Users to attend the property. Small Grants - XTnas Hampers This funding is to provide seasonal food hampers funded through the Household Support Fund. Small Grants -'Social Supermarket [Social Superrnarket- Rotherhaml The purpose of the grant is to provide cook and eat sessions, and basis cooking equipment to women experiencing the impact of the cost of living crisis. 20-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Restricted funds (Continued) Core Cost Grant The purpose of the grant is to provide funding for Core Costs of women's community sector organisations lo enable them lo sustain, improve or further develop existing quality support to women in contact wilh or at risk of encountering the criminal justice system. Survlvors Volce BMBC Thc He8r Her Voicc Sorvicc is an afler-crisis support service for women and their children who have previously been subjected to domesllc abuse. 12 Unrestricted funds dosignated The income funds of the charity include the following designated funds which hav8 b8@n sel aside out of unreslricled funds by the trustees for spècific purposes: At 1 Aprll At 31 March 2024 2025 Gontingency 58,616 58,616 Prevlous year.. At 1 Aprll At 31 March 2023 2024 Contingency 58,616 58,616 GROW is particularly aware of the need lo cover contingency liabilities such as gaps in funding, cash flow and mccling costs such as rL'dundancy payments lo staff in the event that the organisation was to close. In addition suflicienl fund% have to be reddily available lo provide working capital when fLJnding is paid in arrears. Stall sickness, maternilylpalernity Inavp., r.nmpa88innale leave, pensions and other contingencies need lo be allowed for.. Contlngency- MaternSty AII GROW fernale ernployees are entitled lo a minimum of 39 weeks Ordinary Maternity Leave once they have beon employed CDnlinuously for al least 13 weeks ending with the 15th week before the expected week of childbirth. Employees are also entitled to a period of Additional Maternity L8ave. This starts al the end of the Ordinciry Maternity Leave period and lasts for a further 13 weeks. Contingency - Sickne58 GROW staff receive normal pay for the first three days of absence due to illness or injury. From the fourth day of absence staff will be entitled lo payment of either Full Pay. Half Pay or Statutory Sick Pay in accordance with the GROW Finance and Administration Policy. Contingency- Redundancy It is the policy of GROW lo ensure as far as possible security of employment for ils workers. However, it is recognised that th2re may be changes in competitive conditions, operational requirem8nts and funding circumstances which may affect staffing needs. Where levels of staffing need to be reduced, GROW undertakes to cxplore all other avenues before it is felt that compulsory redundancy is unavoidable. Where compulsory redundancy is unavoideble il will bc handled in the most sympathetic, fair and consistent manner possible in the circumstance5. 21
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Analysis of net assets between funds Unrestrlcted Dasignated funds funds 2025 2025 Restricted funds 2025 Total 2025 Fund balancès at 31 March 2025 are reprèsènted by: Tangible assets Curienl assetsl(liabilitiesl 9,488 36,727 9,488 413,499 318,156 58,616 318,156 58,616 46,215 422.987 Unrestrlcted Designated funds funds 2024 2024 Restrlcted funds 2024 Total 2024 Fund balancos at 31 March 2024 are roprèsented by: Tangible assets Current assetsl(liabililiesl 558 211,387 558 400,848 130,845 58,616 130,845 58.616 211,945 401,406 14 Operating lease commitmen15 Lessee Al the reporting end dale the charity had outstanding commitments for future minimum lease paymonls under non-cancellable oporaling leases, which fall duo as follows.. 2025 2024 Within one year Between two and five years 19,042 19,042 16,920 19,042 35,962 15 Related party transacllons There were no disclosable related party transactions during the year12024'. none). This year the charity paid insurance of £2,69712024-. £2.2071 which includes trustees, indernnily insurance. -22-
GROW ORGANISATION (A COMPANY LIMITED BY GUARANTEE WITH NO SHARE CAPITAL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THk YEAR ENDED 31 MARCH 2025 16 Resources held for third parties Movement in funds Incomlng Résources Transfers Balance at 31 resources expènded March 2025 Balance at 1 Aprll 2024 Mugs Fundraising 141 14) Mugs Fundraislng This funding may be used to engage and empower women who may find it difficult to get Ihelr voices heard. -23-