**REGISTERED COMPANY NUMBER: 04331410 (England and Wales) REGISTERED CHARITY NUMBER: 1091232**
## **REPORT OF THE TRUSTEES AND**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022**
## **FOR**
## **REMEDI-RESTORATIVE SERVICES**
Hodgson & Oldfield Statutory Auditors 20 Paradise Square Sheffield S1 2DE
**REMEDI-RESTORATIVE SERVICES**
## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 9|
|**Report of the Independent Auditors**|10 to 13|
|**Statement of Financial Activities**|14|
|**Balance Sheet**|15 to 16|
|**Cash Flow Statement**|17|
|**Notes to the Cash Flow Statement**|18|
|**Notes to the Financial Statements**|19 to 32|
**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
These currently are:
- to promote for the public benefit in particular in the City of Sheffield and elsewhere ("the area of benefit") the provision of services directed towards the efficiency of the police and mediation, reconciliation and achieving restorative justice between victims of crime and offenders, with a view;
(a) to the preservation of public order and
(b) to the advancement of criminal justice through the preservation and protection of the well being of such victims and the rehabilitation of such offenders.
- to reduce the distress, poverty and disadvantageous effects on victims and witnesses of crime and other forms of harmful behaviour including the families and friends of such persons and others affected who are in need;
- to promote good citizenship and greater public participation in the prevention and solution of crime;
- to advance the education of the public in the area of benefit in the methods of such mediation, conciliation and achieving restorative justice, the needs of victims and offenders for such services and the means of managing such services;
- to advance public eduction and awareness by research into issues primarily relating to victims of crime, witnesses and their families and to disseminate the useful results of such research.
## **Significant activities**
1. Remedi has continued to develop partnership relationships with the youth justice services in: Barnsley, Rotherham, Sheffield, Derby, Nottinghamshire, Stockport, Manchester, Salford and Bolton Youth Offending Teams. In addition we have expanded our youth justice work via the provision of restorative justice services to St Helens Youth Justice Service
2. Remedi has continued to deliver services to South Yorkshire, Derbyshire, Humberside, Cheshire, Cumbria, West Midlands and Greater Manchester Offices of the Police and Crime Commissioners'(OPCCs) 3. Remedi provides victim support services across Derbyshire funded by the Office of the Police and Crime Commissioner. This includes specialist dedicated support services for youth victims and victims of hate crime.
4. Remedi continues to have its dedicated 'on site' personnel in HMP Doncaster and HMP Humber.
5. Remedi developed an adult offender mentoring support service targeted at adult offenders subject to an Out of Court disposal issued by the Police. This project is called Pathways and operates across Cumbria.
6. Remedi has seen expansion of the dedicated domestic abuse awareness raising programme for young people named CEASE (Creating Empowerment And Self Efficiacy) This expansion has involved the development of family support work and a youth perpetrator programme.
Page 1
**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The trustees of Remedi confirm that they have referred to the Charity Commission's guidance in deciding how the charity promotes public benefit. These are summarised below:
## **Benefits arising from Remedi's aims:**
Our aims in providing restorative justice services (e.g. mediation, victim awareness and reparation) and educating the public about restorative justice promotes public benefit in 5 main ways:
(1) preservation of public order by providing a non-violent means of resolving conflicts between offenders and victims of crime and in other arenas of society (e.g. schools)
(2) rehabilitating of offenders and therefore a reduction in repeat offending
(3) promotion of health and well-being amongst victims of crime by assisting them to cope with what has happened to them and move on with their lives
(4) enabling professionals working in the criminal justice system to make more efficient and effective use of restorative justice
(5) enabling the public to understand that there are effective but non-violent means of resolving conflict through mediation and reparation.
## **Risks that may arise**
Although the success rate is comparatively high (98% of cases undertaken), there may be those for whom restorative justice does not achieve the above aims. Risk assessments with both victims and offenders are thoroughly and carefully carried out to try to ensure that no-one is harmed by the process. Involvement in a restorative process is totally voluntary on both sides and either party can withdraw at any time. Where face-to-face meetings are to take place, both parties are provided with hours of preparation beforehand and supported fully through the process. The trustees are not aware of any public view that harm could arise from mediation and restorative justice; it is more that some sections of the public are unaware of what mediation and restorative justice are and what they seek to achieve.
## **Beneficiaries**
The charity's most direct beneficiaries are the victims of crime, offenders and the criminal justice professionals who work with them. The training and experience that our volunteer mediators receive frequently provide them with skills to begin or advance their careers in the field of restorative justice. Indirectly the public benefits through the improvement in public order that results from successful rehabilitation of offenders, better victim awareness and conflict resolution for victims. There are no barriers to anyone wishing to use Remedi's restorative justice services: they are free at the point of delivery, being funded entirely by grant aid and service level agreements with statutory bodies. Both victims and offenders can self refer. Remedi does charge for training to statutory and other organisations, but this is in line with good practice regarding full cost recovery in dealing with statutory bodies and larger organisations.
In the year 2021/22 the following primary beneficiaries were provided with services:
- Young people supported via our Youth Offending Team contracts: 1356
- Young people supported to undertake community reparation work: 489
- Number of community reparation hours organised in our Youth Offending Team contracts: 6989
- Victims of youth crime contacted to offer engagement with Restorative Justice: 1888
- Number of youth justice based Restorative interventions: 1379
- Number of professionals accessing Remedi training: 80
- Number of victims supported via Derbyshire Victim Services: 9767
- Number of young victims supported via the 'Got Your Back' young victims service: 2673
- Victims of adult crime contacted to offer engagement with Restorative Justice: 3129
- Number of adult justice based Restorative interventions: 2034
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**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **OBJECTIVES AND ACTIVITIES**
- Number of adult offenders accessing mentoring support: 86
## **Private benefits**
As mentioned above, a number of our volunteers who became trained and experienced mediators/restorative justice practitioners have either become paid members of our staff team or have been able to pursue careers within the criminal justice system. We regard this as a hallmark of good practice and are proud of the resulting highly skilled workforce that began as volunteers. The value of volunteers' time cannot be reasonably quantified and is not included in the Statement of Financial Activities.
None of the trustees receives any private financial benefit, although any trustee could train as a volunteer mediator if s/he passes the initial assessment as being suitable for this. However, one of the difficulties we face as a charity is that employees of a number of statutory sector criminal justice agencies (probation, police, youth justice services) who would make valuable trustees because of their expert knowledge and experience, are barred from doing so because of potential conflicts of interest, as we receive funding from these agencies. As the charity has more than 4 trustees, none of them is a person with significant control within the meaning of the Register of People with Significant Control Regulations 2016.
## **ACHIEVEMENT AND PERFORMANCE**
## **Charitable activities**
Remedi continues to provide restorative justice services for both adults and youths and the contracts with partners continue to generally be funded on a full cost recovery basis.
During the financial year Remedi has seen the development of a number of areas of practice that has resulted in the expansion of our service provision:
- Out of Court disposal offence focused work in Manchester
- Expansion of our anti social behaviour support work in Derbyshire - The development of our Domestic Abuse programme CEASE in multiple areas of our operation - The development and delivery of targeted Hate Crime services- most particularly in Rotherham, South Yorkshire
## **FINANCIAL REVIEW**
At the end of the 2021/22 financial year, the charity's reserves totalled £1,246,652 (2021: £1,084,683) with £523,548 relating to restricted reserves and £723,104 relating to unrestricted reserves. There was an overall surplus for the year of £161,969 (2021: £218,282) being £144,672 on restricted funds and £17,297 relating to unrestricted funds.
The principal funding sources were income from grants and service contracts which were expended on the salaries and running costs needed to provide services directed towards mediation and reconciliation between victims of crime and offenders. The training delivery programme generated unrestricted net income of £30,480 which increases the charity's unrestricted reserve.
The charitable company works to ensure that all contracts with statutory bodies approach full cost recovery and that all other work that Remedi does is covered by some form of grant or service agreement.
## **Reserves policy**
It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level which equates to approximately three months unrestricted expenditure plus redundancy payments, sickness and maternity pay. This provides sufficient funds to cover management and administration and restorative justice services. At present the free reserves of £652,327 (excluding fixed assets) reach this target level but the trustees are monitoring the situation to ensure sustainability.
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**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **FUTURE PLANS**
Our partners continue to be impressed with the degree to which Remedi has managed service provision throughout 2021 and early 2022. Some services continue to be provided through Zoom and other similar media though increasingly, face-to-face services are being resumed. All Remedi's partners have continued to be highly satisfied with the standard of work Remedi staff have done with their beneficiaries during this very challenging time.
Our main development strategy is to expand our geographic basis of service delivery in other areas of England. These may be new partnership relationships with Youth Offending Teams, new opportunities presented via the Probation service dynamic framework process, police and crime commissioners, victim support services contracted by offices of the Police and Crime Commissioners and schools.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
Remedi is a company limited by guarantee, governed by its Memorandum and Articles of Association, and a registered charity with a foundation structure. This means that its members are the existing trustees. The involvement of staff, volunteers, service users and other stakeholders remains unchanged, as no major strategic decision would be taken by the Trustees without consultation with them.
## **Recruitment and appointment of new trustees**
The trustees may at any time co-opt an individual duly qualified to be appointed as a trustee to fill a vacancy in their number, as an additional trustee or as a non voting advisor or observer.
Unfortunately we cannot appoint trustees from the statutory sector criminal justice agencies or other partner organisations from which we receive funding. However representatives from these bodies have standing invitations to attend trustees' meetings as non voting observers or advisors.
In recruiting trustees we look for people who have some knowledge of the criminal justice system or who have had experience of working with victims and/or offenders or who can bring other skills which are valuable for governance.
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**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational Structure**
## **Trustees and Non-Voting Observers/Advisors to the Board**
Co-Chair: Bev Cross Co-Chair Dave Pidwell Retired Senior Probation Officer (appointed Co-Chair 5.10.21) Treasurer: Bev Cross Solicitor specialising in charity law PhD in Criminology (University of Sheffield) Trustees: Rob Unwin Global Learning Programme National Leader Annette Dews Educational Consultant Terry Gee Retired Remedi Staff (resigned 29.3.22) Shawna McCoy University Lecturer in Law and Criminology (appointed 12.5.21) **Details of Senior Staff** Director Steve Jones Assistant Director Nicola Bancroft Assistant Director Christopher Hickin Finance Director Gill Turner Manager (Barnsley) Mark Ward Manager South Yorkshire Adult Services Louise Fretwell Manager (Derbyshire Victim Services) Angie Melluish Manager (Derbyshire RJ) Olivia Parker Manager (Manchester, Stockport, Bolton & Salford) Lacey Foster Manager (Nottinghamshire and Derby Youth) Cherry Triston Manager (Training) Gavin Hudson Manager (Rotherham and Sheffield) Nicole Slater
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**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Manager (Humberside) Sally Hampshire
Manager (Cumbria) David Bates Manager (Cheshire) Michelle Bailey Manager (West Midlands) Amanda Priest
Manager (Cheshire) Michelle Bailey
The responsibility for the day to day running of the charity is delegated to Steve Jones. Quarterly staff forum meetings (with Board Members) have been instituted.
## **Induction and training of new trustees**
We have a trustee induction pack which is based on the good practice model developed by NCVO. It includes the governing document, latest accounts and annual report, a list of policies and procedures, a code of conduct and declaration, a conflicts of interest policy, statement and declaration, a skills audit and a fit and proper persons declaration. Prospective trustees are invited to attend several trustees' meetings as observers before they are officially invited for appointment.
If they are not people already known to the other trustees, they are interviewed by a panel of trustees and senior staff and references are taken up prior to appointment. They are asked to meet staff as part of their induction and to raise any queries with them and with other trustees. All trustees must be DBS checked under the Criminal Justice and Courts Services Act 2000. All new trustees are encouraged to go on Remedi's mediation training course in order to be able more fully to understand Remedi's work and ethos.
## **Related parties**
There are no related parties to disclose.
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**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Possible risks to external funding have led to the development of a rolling business plan which will allow for the mitigation of those risks.
Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects to ensure consistent quality of delivery for all operational aspects of the charitable company. These procedures are reviewed annually to ensure that they still meet the needs of the charity.
Remedi have also developed a documented Business Continuity Plan to identify strategies in response to potential data loss, system failure etc. This document is available on request and is shared across the entire organisation via the staff portal section of our website. We have also organised a number of Zoom meetings with local offices so staff can meet them and raise any matters or concerns they may have.
The trustees meet every 8 weeks and conduct a rolling budget review and revision of management accounts at each meeting. The charity retains a firm of solicitors specialising in employment law who provide employment protection and legal expenses insurance as part of their services. The trustees have in addition taken out appropriate trustee liability insurance and also insurance with a firm of solicitors against employment-related claims that is backed up by a dedicated legal support service.
In response to the Covid 19 pandemic the charity formulated a series of risk assessment reviews in order to ensure all personnel were supported practically and emotionally. These included home working assessments of need, remote methods of working- risk management for service users and staff and, significantly, staff welfare and wellbeing management which was maintained via regular check in meetings, team meetings and cross team meetings facilitated remotely.
## **Policy development and Review**
During 2021/2022 the following policies were created or reviewed:Trustees' Manual updated Business Plan 21-26 Digital Safeguarding Policy
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
04331410 (England and Wales)
## **Registered Charity number**
1091232
## **Registered office**
The Circle 33 Rockingham Lane Sheffield S1 4FW
Page 7
**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
**REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **Trustees**
Ms B Cross Treasurer and Co-Chair R Unwin D Pidwell Co-Chair Ms A Dews T Gee (resigned 29.3.22) Ms S McCoy (appointed 12.5.21)
## **Auditors**
Hodgson & Oldfield Statutory Auditors 20 Paradise Square Sheffield S1 2DE
## **Bankers**
HSBC Bank plc 660 Staniforth Road Darnall Sheffield S9 4LQ
## **Other Name**
The charitable company is also known by the name Remedi (Restorative Justice and Mediation Initiatives).
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of Remedi-Restorative Services for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Page 8
**REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **REPORT OF THE TRUSTEES for the Year Ended 31 March 2022**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued**
In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company's auditors are unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
## **AUDITORS**
The auditors, Hodgson & Oldfield, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 28 November 2022 and signed on its behalf by:
Ms B Cross - Trustee
Page 9
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REMEDI-RESTORATIVE SERVICES**
## **Opinion**
We have audited the financial statements of Remedi-Restorative Services (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 19 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Page 10
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REMEDI-RESTORATIVE SERVICES**
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:
- the information given in the Report of the Trustees is inconsistent in any material respect with the financial statements; or
- the charitable company has not kept adequate accounting records; or
- the financial statements are not in agreement with the accounting records and returns; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 11
**REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REMEDI-RESTORATIVE SERVICES**
## **Our responsibilities for the audit of the financial statements**
We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
- enquiry of management and those charged with governance regarding actual and potential litigation and claims;
- enquiry of management to identify any instances of non-compliance with laws and regulations;
- reviewing minutes of meetings of those charged with governance
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and reviewing accounting estimates for bias;
- enquiry of management as to where they considered there was susceptibility to fraud and their knowledge of actual or suspected fraud.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the further that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements as we will be less likely to become aware of instances of non-compliance. material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Page 12
## **REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF REMEDI-RESTORATIVE SERVICES**
## **Use of our report**
This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Hodgson & Oldfield Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 20 Paradise Square Sheffield S1 2DE
29 November 2022
Page 13
## **REMEDI-RESTORATIVE SERVICES**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2022**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
Restorative justice, mediation & training
Other trading activities
3
Investment income
4
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Restorative justice, mediation & training
**Total**
**NET INCOME**
**Transfers between funds**
16
**Net movement in funds**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
1,673
30,480
1,828
70
34,051
15,528
1,226
16,754
17,297
27,998
45,295
677,808
723,103|Restricted
funds
£
618,710
3,107,188
-
-
3,725,898
14,075
3,567,151
3,581,226
144,672
(27,998)
116,674
406,875
523,549|31.3.22
Total
funds
£
620,383
3,137,668
1,828
70
3,759,949
29,603
3,568,377
3,597,980
161,969
-
161,969
1,084,683
1,246,652|31.3.21
Total
funds
£
487,157
3,119,638
-
221|
|---|---|---|---|---|
|||||3,607,016|
|||||25,361
3,363,373|
|||||3,388,734|
|||||218,282
-|
|||||218,282
866,401|
|||||1,084,683|
The notes form part of these financial statements
Page 14
## **REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **BALANCE SHEET 31 March 2022**
|Notes
**FIXED ASSETS**
Tangible assets
13
**CURRENT ASSETS**
Debtors
14
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
15
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Unrestricted
funds
£
70,777
18,150
660,343
678,493
(26,166)
652,327
723,104
723,104|Restricted
funds
£
-
442,651
100,198
542,849
(19,301)
523,548
523,548
523,548|31.3.22
Total
funds
£
70,777
460,801
760,541
1,221,342
(45,467)
1,175,875
1,246,652
1,246,652
723,104
523,548
1,246,652|31.3.21
Total
funds
£
56,228
281,620
761,044
1,042,664
(14,209)
1,028,455
1,084,683
1,084,683
677,808
406,875
1,084,683|
|---|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.
The notes form part of these financial statements
continued...
Page 15
## **REMEDI-RESTORATIVE SERVICES (REGISTERED NUMBER: 04331410)**
## **BALANCE SHEET - continued 31 March 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 28 November 2022 and were signed on its behalf by:
B Cross - Trustee
R Unwin - Trustee
The notes form part of these financial statements
Page 16
## **REMEDI-RESTORATIVE SERVICES**
## **CASH FLOW STATEMENT for the Year Ended 31 March 2022**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|31.3.22
£
45,615
45,615
(46,188)
70
(46,118)
(503)
761,044
760,541|31.3.21
£
265,267
265,267
(47,422)
221
(47,201)
218,066
542,978
761,044|
|---|---|---|
The notes form part of these financial statements
Page 17
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 March 2022**
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income for the reporting period (as per the Statement of**
**Financial Activities)**
**Adjustments for:**
Depreciation charges
Loss on disposal of fixed assets
Interest received
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by operations**|31.3.22
£
161,969
31,604
35
(70)
(179,181)
31,258
45,615|31.3.21
£
218,282
22,508
-
(221)
91,827
(67,129)
265,267|
|---|---|---|
## 2. **ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.4.21|Cash flow|At 31.3.22|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|761,044|(503)|760,541|
||761,044|(503)|760,541|
|**Total**|761,044|(503)|760,541|
The notes form part of these financial statements
Page 18
**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
There are no material uncertainties about the charity's ability to continue as a going concern.
The presentation currency of the financial statements is the Pound sterling (£). Monetary amounts in these financial statements are rounded to the nearest £.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Grants that provide core funding, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Such income is only deferred when the donor specifies that the grant must only be used in future accounting periods or the donor has imposed conditions which must be met before the charity has unconditional entitlement.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Allocation and apportionment of costs**
All costs are allocated between the expenditure categories of the SOFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. per capita or estimated usage as set out in the notes to the accounts. Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include finance, payroll, back office and governance costs which support the charity's activities.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment & fixtures - 20% on reducing balance Computer equipment - 33% on cost
Fixed assets are stated at cost less accumulated depreciation.
The costs of minor additions or those where the purchase price is below £750 are not capitalised.
continued...
Page 19
**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Donated goods and services**
Donated goods and services are included at the value to the charity where this can be quantified and would otherwise be purchased from a supplier. The value of services provided by volunteers has not been included in these accounts.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants|31.3.22
£
1,675
618,708
620,383|31.3.21
£
1,294
485,863|
|---|---|---|
|||487,157|
continued...
Page 20
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **2. DONATIONS AND LEGACIES - continued**
Grants received, included in the above, are as follows:
|Other Grants & Trusts
South Yorkshire Police
Derbyshire Police
Nottingham Police
Victim Support - Homicide
Marshgate Prison
Derbyshire Anti-social behaviour
Humber Prison
Cheshire Police
Lowdham Prison
IDAS - Barnsley
Nottingham Academy
IDAS - Sheffield
Manchester JAC
Rotherham MBC - Hate crime
Doncaster Awareness Sessions
Nottingham Community Covid Fund
The National Lottery Community Fund
South Yorkshire Police - Hate Crime
Manchester City Council - Community Safety Grant
West Midlands Police - Hate Crime
Manchester City Council - CEASE
Manchester Secondary PRU
Home Office Perpetrator Fund
Rotherham CEASE
Rotherham MBC (DV & HC)
MOJ - HMP Humber Prison Project
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising events|31.3.22
£
20,249
10,000
64,015
12,500
18,692
41,700
39,900
28,560
68,000
-
-
6,148
-
4,200
18,750
-
-
-
24,947
60,000
50,000
-
12,500
117,908
6,000
12,500
2,139
618,708
31.3.22
£
1,828|31.3.21
£
12,842
-
27,900
-
6,017
41,700
39,900
30,060
-
69,960
18,692
5,809
26,040
700
24,125
10,000
2,768
105,000
6,800
29,550
20,000
8,000
-
-
-
-
-|
|---|---|---|
|||485,863|
|||31.3.21
£
-|
continued...
Page 21
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **4. INVESTMENT INCOME**
|Deposit account interest
**5.**
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Sessional work & training
Restorative justice, mediation & training
Grants
Restorative justice, mediation & training
Grants received, included in the above, are as follows:
Youth Offending Team - Barnsley
Youth Offending Team - Rotherham
Sheffield Youth Justice Service
Youth Offending Team Service - South Yorkshire
Youth Offending Team - Nottingham
Youth Offending Team - Stockport
Youth Offending Service - Manchester
Youth Offending Team - Derby
Youth Justice Service - Salford
Youth Offending Team - Bolton
Youth Offending Team - St Helens
South Yorkshire Police
Derbyshire Police
Humberside Police
Derbyshire Victim Services
Derbyshire Young Victims
Cheshire Police
Cumbria Police
West Midlands Police
Manchester RJ Hub
South Yorkshire Mentoring
Cheshire Police - Crewe
Cheshire Police - Warrington
Youth Endowment Fund|31.3.22
£
70
31.3.22
£
30,480
3,107,188
3,137,668
31.3.22
£
86,000
-
-
280,000
150,000
47,396
215,000
119,800
13,600
14,500
12,270
187,662
128,875
160,000
354,591
60,000
160,000
351,300
437,500
247,060
25,169
-
-
56,465
3,107,188|31.3.21
£
221
31.3.21
£
81,495
3,038,143|
|---|---|---|
|||3,119,638|
|||31.3.21
£
204,000
68,000
142,000
-
151,500
42,396
175,000
119,800
13,600
14,500
-
204,169
166,275
154,480
357,991
60,000
142,250
144,700
430,474
247,060
105,348
30,000
30,000
34,600|
|||3,038,143|
continued...
Page 22
**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **6. RAISING FUNDS**
## **Raising donations and legacies**
Support costs
|31.3.22|31.3.21|
|---|---|
|£|£|
|29,603|25,361|
## **7. CHARITABLE ACTIVITIES COSTS**
|Direct
Costs
£
Restorative justice, mediation &
training
3,349,477
**SUPPORT COSTS**
Finance &
general
office
Premises
staff
£
£
Raising donations and legacies
2,167
14,057
Restorative justice, mediation & training
12,277
79,660
14,444
93,717
Professional
& consultancy
Publicity
£
£
Raising donations and legacies
777
4,014
Restorative justice, mediation & training
33,910
22,747
34,687
26,761|Support
costs (see
note 8)
Totals
£
£
218,900
3,568,377
Equipment
Office
& maintenance
costs
£
£
2,531
5,542
29,108
31,405
31,639
36,947
Governance
costs
Totals
£
£
515
29,603
9,793
218,900
10,308
248,503|Totals
£
3,568,377|Totals
£
3,568,377|
|---|---|---|---|
||||Office
costs
£
5,542
31,405|
||||36,947|
||||Totals
£
29,603
218,900|
||||248,503|
## **8. SUPPORT COSTS**
|Activity|Basis of allocation|
|---|---|
|Premises|Usage|
|Finance & general office staff|Staff time|
|Equipment & maintenance|Usage|
|Office costs|Usage|
|Professional & consultancy|Usage|
|Publicity|Usage|
|Governance costs|Usage|
continued...
Page 23
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **9. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
||31.3.22|31.3.21|
|---|---|---|
||£|£|
|Auditors' remuneration|10,308|7,200|
|Depreciation - owned assets|31,604|22,508|
|Other operating leases|10,074|9,228|
|Deficit on disposal of fixed assets|35|-|
|Trustee and directors' insurance|5,892|5,875|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
During the year, there were no expenses reimbursed to trustees (2021: no expenses reimbursed).
## **11. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|31.3.22
£
2,805,058
222,933
181,770
3,209,761|31.3.21
£
2,742,750
216,104
169,497|
|---|---|---|
|||3,128,351|
The average monthly number of employees during the year was as follows:
|Restorative Justice services - Employees
- Sessional workers (reparation)
Administration and support|31.3.22
144
1
3
148|31.3.21
150
1
3
154|
|---|---|---|
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
|||31.3.22|31.3.21|
|---|---|---|---|
|£90,001|- £100,000|1|1|
continued...
Page 24
**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **11. STAFF COSTS - continued**
The average monthly number of employees calculated on the basis of full time equivalents was 117 employees and no sessionals (2021: 116 employees and no sessionals).
The number of employees to whom retirement benefits were accruing was as follows:-
|31.3.22
Defined contribution schemes
122
**12.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
4,899
482,258
**Charitable activities**
Restorative justice, mediation & training
81,495
3,038,143
Investment income
221
-
**Total**
86,615
3,520,401
**EXPENDITURE ON**
Raising funds
13,333
12,028
**Charitable activities**
Restorative justice, mediation & training
195
3,363,178
**Total**
13,528
3,375,206
**NET INCOME**
73,087
145,195
**Transfers between funds**
46,055
(46,055)
**Net movement in funds**
119,142
99,140
**RECONCILIATION OF FUNDS**
Total funds brought forward
558,668
307,733
**TOTAL FUNDS CARRIED**
**FORWARD**
677,810
406,873|31.3.22||31.3.21|
|---|---|---|---|
||122||130|
|||||
|||Total
funds
£
487,157
3,119,638
221
3,607,016
25,361
3,363,373
3,388,734
218,282
-
218,282
866,401
1,084,683||
continued...
Page 25
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **13. TANGIBLE FIXED ASSETS**
|Office
equipment
& fixtures
£
**COST**
At 1 April 2021
28,139
Additions
-
Disposals
-
At 31 March 2022
28,139
**DEPRECIATION**
At 1 April 2021
25,007
Charge for year
612
Eliminated on disposal
-
At 31 March 2022
25,619
**NET BOOK VALUE**
At 31 March 2022
2,520
At 31 March 2021
3,132
**14.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accrued income
Prepayments|Computer
equipment
£
163,472
46,188
(47,429)
162,231
110,376
30,992
(47,394)
93,974
68,257
53,096
31.3.22
£
442,651
18,150
460,801|Totals
£
191,611
46,188
(47,429)
190,370
135,383
31,604
(47,394)
119,593
70,777
56,228
31.3.21
£
256,294
25,326
281,620|
|---|---|---|
continued...
Page 26
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
|**15.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Accruals and deferred income
**16.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.4.21
in funds
£
£
**Unrestricted funds**
General fund
630,138
32,728
Designated funds - fixed assets
47,670
(15,430)
677,808
17,298
**Restricted funds**
Barnsley
15,074
1,540
Doncaster
755
(755)
Sheffield & Rotherham
36,240
2,684
Nottingham
40,986
13,080
Stockport
7,995
-
Manchester
56,693
(1,132)
Derby
39,330
31,235
PCC - South Yorkshire
3,304
7,300
PCC - Derbyshire
23,699
(5,286)
PCC - Humberside
4,230
9,230
PCC - Cheshire
35,501
11,029
PCC - Cumbria
39,691
15,206
PCC - West Midlands
7,739
12,521
Victim Support - Homicide
28,719
10,182
Doncaster Marshgate
6,082
446
Derbyshire Victim Services
10,726
(5,666)
Derbyshire Young Victims
-
3,169
HMP Humber
2,409
3,109
Hate Crime
10,525
19,070
HMP Lowdham
4,555
(65)
Other grants and trusts
16,797
(3,865)
People's Postcode trust
3,864
(3,864)
Manchester RJ Hub
8,408
27,554
Youth Endowment Fund
3,553
(2,051)
406,875
144,671
**TOTAL FUNDS**
1,084,683
161,969|31.3.22
£
45,467
Transfers
between
funds
£
-
27,998
27,998
-
-
(975)
-
-
-
-
(1,047)
(6,006)
-
(1,767)
(6,615)
(9,217)
-
-
-
(876)
-
(691)
-
-
-
(804)
-
(27,998)
-|31.3.21
£
14,209
At
31.3.22
£
662,866
60,238|31.3.21
£
14,209|
|---|---|---|---|
|||723,104
16,614
-
37,949
54,066
7,995
55,561
70,565
9,557
12,407
13,460
44,763
48,282
11,043
38,901
6,528
5,060
2,293
5,518
28,904
4,490
12,932
-
35,158
1,502||
|||523,548||
|||1,246,652||
continued...
Page 27
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **16. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated funds - fixed assets
**Restricted funds**
Barnsley
Doncaster
Sheffield & Rotherham
South Yorkshire
Nottingham
Stockport
Manchester
Derby
PCC - South Yorkshire
PCC - Derbyshire
PCC - Nottinghamshire
PCC - Humberside
PCC - Cheshire
PCC - Cumbria
PCC - West Midlands
Victim Support - Homicide
Doncaster Marshgate
Derbyshire Victim Services
Derbyshire Young Victims
HMP Humber
Hate Crime
HMP Lowdham
South Yorkshire Mentoring
Other grants and trusts
People's Postcode trust
Manchester RJ Hub
Youth Endowment Fund
Prison Project - HMP Humber
**TOTAL FUNDS**|Incoming
resources
£
34,051
-
34,051
86,000
-
55,999
280,000
156,148
47,396
332,069
119,801
197,663
310,799
12,500
160,000
228,000
351,300
487,500
18,692
41,700
394,491
60,000
28,561
24,947
-
25,169
1,499
-
247,060
56,465
2,139
3,725,898
3,759,949|Resources
expended
£
(1,323)
(15,430)
(16,753)
(84,460)
(755)
(53,315)
(280,000)
(143,068)
(47,396)
(333,201)
(88,566)
(190,363)
(316,085)
(12,500)
(150,770)
(216,971)
(336,094)
(474,979)
(8,510)
(41,254)
(400,157)
(56,831)
(25,452)
(5,877)
(65)
(25,169)
(5,364)
(3,864)
(219,506)
(58,516)
(2,139)
(3,581,227)
(3,597,980)|Movement
in funds
£
32,728
(15,430)
17,298
1,540
(755)
2,684
-
13,080
-
(1,132)
31,235
7,300
(5,286)
-
9,230
11,029
15,206
12,521
10,182
446
(5,666)
3,169
3,109
19,070
(65)
-
(3,865)
(3,864)
27,554
(2,051)
-
144,671
161,969|
|---|---|---|---|
continued...
Page 28
**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **16. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated funds - fixed assets
**Restricted funds**
Barnsley
Doncaster
Sheffield & Rotherham
Nottingham
Stockport
Manchester
Derby
PCC - South Yorkshire
PCC - Derbyshire
PCC - Humberside
PCC - Cheshire
PCC - Cumbria
PCC - West Midlands
Victim Support - Homicide
Doncaster Marshgate
Derbyshire Victim Services
HMP Humber
Hate Crime
HMP Lowdham
Other grants and trusts
People's Postcode trust
Derbyshire Mentoring
Manchester RJ Hub
The National Lottery Community Fund
- CEASE
Youth Endowment Fund
**TOTAL FUNDS**|At 1.4.20
£
541,348
17,320
558,668
20,311
-
31,613
30,381
6,473
41,393
39,468
3,532
714
4,230
2,367
34,700
7,598
23,792
6,082
2,047
912
2,788
4,526
11,925
14,978
17,903
-
-
-
307,733
866,401|Net
movement
in funds
£
88,790
(15,705)
73,085
(5,237)
755
4,627
12,078
5,022
18,510
2,360
5,390
25,985
3,956
33,134
5,891
6,041
4,927
-
12,679
1,497
7,737
29
6,872
(11,114)
(17,903)
10,308
6,300
5,353
145,197
218,282|Transfers
between
At
funds
31.3.21
£
£
-
630,138
46,055
47,670
46,055
677,808
-
15,074
-
755
-
36,240
(1,473)
40,986
(3,500)
7,995
(3,210)
56,693
(2,498)
39,330
(5,618)
3,304
(3,000)
23,699
(3,956)
4,230
-
35,501
(900)
39,691
(5,900)
7,739
-
28,719
-
6,082
(4,000)
10,726
-
2,409
-
10,525
-
4,555
(2,000)
16,797
-
3,864
-
-
(1,900)
8,408
(6,300)
-
(1,800)
3,553
(46,055)
406,875
-
1,084,683|At
31.3.21
£
630,138
47,670|
|---|---|---|---|---|
|||||677,808
15,074
755
36,240
40,986
7,995
56,693
39,330
3,304
23,699
4,230
35,501
39,691
7,739
28,719
6,082
10,726
2,409
10,525
4,555
16,797
3,864
-
8,408
-
3,553|
|||||406,875|
continued...
Page 29
## **REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated funds - fixed assets
**Restricted funds**
Barnsley
Doncaster
Sheffield & Rotherham
Nottingham
Stockport
Manchester
Derby
PCC - South Yorkshire
PCC - Derbyshire
PCC - Humberside
PCC - Cheshire
PCC - Cumbria
PCC - West Midlands
Victim Support - Homicide
Doncaster Marshgate
Derbyshire Victim Services
Derbyshire Young Victims
HMP Humber
Hate Crime
HMP Lowdham
South Yorkshire Mentoring
Other grants and trusts
People's Postcode trust
Derbyshire Mentoring
Manchester RJ Hub
The National Lottery Community Fund
- CEASE
Youth Endowment Fund
**TOTAL FUNDS**|Incoming
resources
£
86,615
-
86,615
222,692
10,000
236,040
160,077
42,395
241,350
119,799
204,169
194,174
154,480
202,250
144,700
430,474
6,018
41,700
397,890
60,000
30,059
50,925
69,959
105,348
9,243
-
-
247,059
105,000
34,600
3,520,401
3,607,016|Resources
expended
£
2,175
(15,705)
(13,530)
(227,929)
(9,245)
(231,413)
(147,999)
(37,373)
(222,840)
(117,439)
(198,779)
(168,189)
(150,524)
(169,116)
(138,809)
(424,433)
(1,091)
(41,700)
(385,211)
(60,000)
(28,562)
(43,188)
(69,930)
(105,348)
(2,371)
(11,114)
(17,903)
(236,751)
(98,700)
(29,247)
(3,375,204)
(3,388,734)|Movement
in funds
£
88,790
(15,705)
73,085
(5,237)
755
4,627
12,078
5,022
18,510
2,360
5,390
25,985
3,956
33,134
5,891
6,041
4,927
-
12,679
-
1,497
7,737
29
-
6,872
(11,114)
(17,903)
10,308
6,300
5,353
145,197
218,282|
|---|---|---|---|
## **Restricted Funds**
The restricted funds represent:-
continued...
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**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **16. MOVEMENT IN FUNDS - continued**
- grants from the Youth Offending Teams in South Yorkshire, Barnsley, Nottingham, Stockport, Manchester, Salford, Bolton, St Helens and Derby specifically for the salaries of co-ordinators/mediators, management and administration costs, and running costs in South Yorkshire, Barnsley, Nottingham, Stockport, Manchester, Salford, Bolton, St Helens and Derby respectively.
- a South Yorkshire Police and Crime Commissioner grant specifically for Restorative Justice Projects, CSE in Rotherham and a hate crime awareness grant.
- Derbyshire Police and Crime Commissioner grants specifically for community restorative justice, Derbyshire Victim Services, anti-social behaviour, Derbyshire young victims, Got Your Back project and mentoring.
- a Humberside Police and Crime Commissioner grant specifically for community restorative justice.
- a grant from Victim Support specifically for a homicide cases.
- a grant specifically for the salary and related costs of a restorative justice practitioner at Marshgate Prison.
- Cheshire Police and Crime Commissioner grants specifically for community restorative justice. - a Cumbria Police and Crime Commissioner grant specifically for community restorative justice and the CEASE and Pathways projects.
- West Midlands Police and Crime Commissioner grants specifically for community restorative justice and the Victims Fund Hate Crime Response project.
- a grant specifically for the salary and related costs of a restorative justice practitioner at HMP Humber.
- grants from Manchester City Council specifically for the Manchester RJ Hub and Community Safety.
- a grant from South Yorkshire CRC for mentoring in South Yorkshire.
- Nottinghamshire Police and Crime Commissioner grants specifically for restorative justice and victim referral unit.
- a grant from Nottingham Academy specifically for restorative justice in Nottingham.
- a grant from the Youth Endowment Fund for youth mentoring.
- grants from Manchester City Council specifically for ISS and JAC projects in Manchester.
- grants from Tesco and Helping Hands.
- grants from Rotherham MBC specifically for Rotherham domestic violence and hate crime.
- a grant from the Ministry of Justice specifically for a prison project at HMP Humber.
## **Unrestricted Funds**
These are expended at the discretion of the trustees to meet the general objectives of the charity.
## **Designated Funds**
These represent monies where fixed assets have been purchased from a restricted fund but are not restricted assets. As such, the net book value of the assets have been transferred to unrestricted funds and designated as fixed assets to match against future depreciation.
continued...
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**REMEDI-RESTORATIVE SERVICES**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2022**
## **17. EMPLOYEE BENEFIT OBLIGATIONS**
The charitable company's pension scheme is a defined contribution scheme and all premiums paid are charged to the Statement of Financial Activities in the period that they are paid.
There were no outstanding or prepaid contributions at 31 March 2022.
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions to disclose for the year ended 31 March 2022.
## **19. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES**
In common with many other businesses of our size and nature we use our auditors to assist with the preparation of the financial statements.
## **20. ULTIMATE CONTROLLING PARTY**
The charity is controlled by the management committee.
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