REGISTERED COMPANY NUMBER: 04331410 (England and Wales) REGISTERED CHARrrY NUMBER: 1091232 Report of he stees an FInaDGIl SJ.atemen h202 i-Restorative_Serv' Independent Auditors LLP Chartered Accountants & Ststutory Auditors Emstrey House North Shrewsbury Business Park Shrewsbury SY2 6LG
Remedi-Restora iv ervices Conten for the Year Ended Marc 2024 Page Report of the Trustees 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 31 Detailed Statement of Financial Activities 32 to 33
Remedi-Restora ive Services Re )ort of the Trustees for the Year Ended 31 March 2024 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 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practi 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: (1) to promote for the public benefit in particular in the City of Sheffield and elsewhere ("the area of benefrt") the provision of services directed towards the effsciency of the poli and mediation, reconciliation and achieving restorative justice belween 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 {2) 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., (3) to promote good citizenship and greater public participation in the prevention and solution of crime (4) 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 5) to advance public education 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. Page 1
Remedi-Restorative Services Report o he Trustees for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Significant activities 1. Remedi has continued to provide a range of restorative based services in partnership with the Youth Justice Service in Barnsley, Rotherham, Sheffield, Derby, Nottingham County, Manchester. Stockport, Salford and Bolton. In addition we have expanded our work in the youth Justi arena via the provision of restorative Justi ServIS contracted by the Wakefield and Tameside Youth Justice Teams. 2. Remedi has continued to deliver setvices as the contracted provider for Restorative Justice with the Offices of the Police and Crime Commissioner in: Cumbria, Humberside, Cheshire, Greater Manchester, South Yorkshire, Derbyshire and the West midands. 3. This work has expanded this year and now includes the contracted proviusion of Retsorative Justi with the Nottinghamshire Office of the Police and Crime Commissioner. 4. Remedi has contimued to provide Victim Support ServIS across Derbyshire funded by the Office of the Police and Crime Commissioner. This includes the provision of dedicated support ServIS for childtyouth victims and victims of hate crime. 5. Further dedicated victim of hate crime support services have also been developed on a contracted basis in both the West Midlands and in Cheshire. 6. Remedi continues to have dedicated on site personnel working in and funded by HMP Doncaster. 7. Extensive Youth Mentoring programmes have continued to be delivered across the Greater Manchester region with multiple referral routes 8. Remedi has further developed an adult offender mentoring support Servi called Pathways. This service works in close partnertship with and is operational across the Cumbria constabulary. 9. In addition to the above ServIS Remedi has developed a wide range of thematic training workshops and programmes that are provided across schools, colleges and youth groups in all operational areas. Page 2
Remedi-R orative Servi5 ort of the Trustees for the Year Ended 31 March 2024 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 ServIS (eg 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 betr4veen offenders and victims of crime and in other arenas of society (eg 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 and especially young people in education 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 (980/0 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 paty can withdraw at any time. Where fa 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 re1ve frequently provides 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 vith'ms. 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 and service level agreements wth 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 2023124 the following primary beneficiaries were provided with services: Young people supported via our Youth Offending Team contracts: 1199 Young people supported to undertake community reparation: 589 Number of community reparation hours organised: 7656 Victims of youth crime contacted to offer engagement with Restorative Justice".1850 Number of youth justice based restorative interventions: 1560 Number of professionals accessing Remedi training: 120 Number of victims of crime supported (DerbyshireNVest Midlandslcheshirel Nottinghamshire): 20,149 Victims of adult crime contacted to offer engagement with Restorative Justi.. 2507 Page 3
Remedi-Restor ive Services Report of the Tru_steos_- for the Year Ended 31 March 2024 OBJECTIVES AND ACTIVITIES Number of restorative interventions: 4041 Number of adult offenders accessing mentoring support: 534 Number of children and young people accessing mentoring support: 550 Private benefits As mentioned above, a number of our volunteers who became trained and experienced mediatorslre5torative justice practitioners have erther become paid members of our staff team or have been able to pursue careers within the criminal Justi 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 reiVeS any private financial benefit, although any trustee could train as a volunteer mediator if slhe 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 Justi 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 restoralive justice and victim support SeNiS 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 seniice provision.. The provision of Youth Mentoring setvices across multiple schools in the Greater Manchester region - The provision of Restorative Justice servIs across Nottinghamshire - The provision of victim support ServIS across Nottinghamshire The provision of 'lmmediate Justice, project provision in partnership with Derbyshire Police Anti Social behaviour projects in Cumbria - Youth mentoring seriices in partnership with Sheffield youth justice services Page 4
Ive Services Remedi-RestoraL_ Re )ort of the Trustees for the Year Ended 31 March 2024 FINANCIAL REVIEW At the end of the 202312024, financial year the charity's reserves totalled £1,416,117 (2023: £1,301,573), with £193,142 relating to restricted reseNes and £1,222,975 relating to unrestricted resenies. The overall net income for the year was £114,544 (2023.. £54,921) being £87,068 relating to restricted funds and £27,476 relating to unrestricted funds. The principal funding resources were income from grants and service contracts which were expended on the salaries and running costs needed to provide ServIS directed towards mediation and reconciliation between victims of crime and offenders. The training delivery programme generated unrestricted income of £51,275 which has increased the charity's unrestricted reseNe. 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 seNices. At present the free reserves of £1,105,325 (excluding fixed assets) reach this target level but the trustees are monitoring the situation to ensure sustainability, FUTURE PLANS Our primary focus points for future development are.. The consolidation and security of all existing contractual arrangements secured via continued performance against expected standards. Expansion of our geographic base undertaken on an 'as and when, basis with full consideration of:. location, contractual requirements, capacity to mobilise effectlvely and capacity to deliver meaningful seNice. STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Remedi is a company limited by guarantee, governed by its Articles of Association, and a registered charity with a foundation structure. This means that its members are its the existing trustees. The involvement of staff, volunteers, seNice users and other stakeholders remains unchanged, as no major strate9ic decision would be taken by the Trustees without consultation with them. Recruitment and appointment of new trustees The twstees may at any time co-opt any 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 obseNer. Unfortunately we cannot appoint trustees from the statutory sector criminal justice agencies or other partner organisations from which we re1ve 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 andlor offenders or who can bring other skills which are valuable for governance. Page 5
R medi-Restorative Services Report of the Truste for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Organisational structure Trustees and Non-voting ObserverslAdvisers to the Board Retired solicitor specialising in charity lawPhD in Criminology(University of Sheffield) University Lecturer in Law and Criminology As above Global Education Advisor Educational Consultant Resigned May 2023 C(FChairs: Bev Cross Shawna Mccoy Bev Cross Rob Unwin Annette Dews David Pidwell Treasurer: Trustees: Details of Senlor Staff Director Assistant Director Assistant Director Finance Director Manager South Yorkshire Adult servIs Manager (Derbyshire Victim SeriCes} Manager (Derbyshire RJ) Manager (Manchester, Stockport, Bolton, Salford & Wakefield) Manager (Nottinghamshire and Derby Youth) Manager (Training) Manager (Bamsley, Rotherham and Sheffield) Manager (Humberside) Manager (Cumbria) Manager (Cheshire) Manager (KNest Midlands) 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. Steve Jones Nicola Bancroft Chnstopher Hickin Gill Tumer Louise FrebNell Chelsea Lambert Olivia Parker Lacey Foster Cherry Triston Gavin Hudson Nicole Slater Sally Hampshire David Bates Michelle Bailey Amanda Priest 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 dedaration. Prospective trustees are invited to attend several trustees, meetings as obseNers before they are officially invited for appointment. If they are not people already known to the other trustees, they are inteNiewed by a panel of trustees and senior staff and references are tsken 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 restorative skills training course in order to be able more fully to understand Remedi's work and ethos. Page 6
Remedi-Rest rative Services R_es)ort of the Trustees for the Year Ended 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Relatsd parties There are no related parties to disclose. Risk management The trustees have conducted their own review of the major risks to which the charty 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. Intemal risks are minimised by the implementation of prOdureS 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 sb'll meet the needs of the charity. In this financial year 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 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 Insuran 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 seriice. In response to the Covid 19 pandemic the charity fomiulated 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 seNice users and staff and, significantly, staff Welfa and wellbeing management which was maintained via regular check in meetings, team meetings and cross team meetings facilitated remotely. Pollcy development and Review During 202312024 the following policies were created or reviewed',- Complaints Procedure Equal Opportunities & Diversity Expenses Lone Working Long Service Award Safeguarding TOIL Compassionate & Bereavement Leave Team Meetings and Internal Communications REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 04331410 (England and Wales) Registered Charity number 1091232 Page 7
Remedi-Restorative Services eport of the Trustees for the Year Ended 31 March 2024 Registered office The Circle 33 Rockingham Lane Sheffield S14FW Trustees Ms B Cross Ms A Dews Ms S Mccoy Mr D Pidwell (resigned 25.5.23) R Unwin Auditors Independent Auditors LLP Chartered Accountants & Statutory Auditors Emstrey House North Shrewsbury Business Park Shrewsbury SY2 6LG Bankers HSBC Bank plc 660 Staniforth Road Damall Sheffield S9 4LQ Other Name The charitable company is also known by the name Remedi (Restorative Justice and Mediation Initiatives). Page 8
Remedi-Restor&tive Se_rvices -Report of the Trustees_ for the Year Ended 31 March 2024 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 accordan with applicable law and the United Kingdom Generally ACpted 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 reSoUrS 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 Ihe Charity SORP make judgements and estimates that are reasonable and prudent prepare the financial statements on the going concem 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 tsking reasonable steps for the prevention and detection of fraud and other irregularities. Statement as to Disclosure of Information to Auditors So far as the trustees are aware, there is no relevant information (as defined be Seclion 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that infomiation. AUDITORS The auditors, Independent Auditors LLP, will be proposed for re•appointment at the forthcoming Annua5 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 x3 Tqnua behalf by: and signed on its Ms B Cross - Trustee Page 9
ort_of the Inde endent 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 2024 which comprise the Statement of Financial Activities. the Balan 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 Practi). 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 2024 and of its incoming resources and application of re(lOUrS, 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. Basls for opinlon We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilrties under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are indeperijent of the charitable cornpany in accordance with the ethical requirements that are relevant to our audrt of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going GOnM 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 statement5 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 ondusion 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 infonnation, we are required to report that fact. We have nothing to report in this regard. Page10
ort of the Independ_ent Auditors to the Trustees of Remedi-Restorative Servi 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 Gonrn 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. Page11
Re ort of the Indewende t Auditors to the Trustees of Remedi-Resto tive Ser1 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 assuran. but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-complian with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularrties, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below- Inquiry of management, those charged with g0Veman and the charitable company's solicitors around actual and potential litigation and claims., Inquiry of charitable company staff in tax and compliance functions to identify any instances of non-compliance with laws and regulations; Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations. Perfonning audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias. 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-complian with regulation. This risk increases the more 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 InStanS of non-complian. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional 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 vnNw.frc.org.uklauditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Page 12
Report of th Inde endent Auditors to th Trustees of Remedi-Restorative S Use of our report This report is made solely to the charitable company's trustees, as a body, in accordan with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit worf( has been undertaken so that we might stste 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. Independent Audrtors LLP Chartered Accountants & Statutory Auditors Eligible lo act as an auditor in terms of Section 1212 of the Companies Act 2006 Emstrey House North Shrewsbury Business Park Shrewsbury SY2 6LG Date.. ZO....JAn.uA.r.y...20.15... Page 13
Remedi-Restorative Services Statement of Financial Activities (Incorp.orating a_n Inc.om_e and Expenditure Account for the Year Ended 31 March 2024 31.3.24 Total funds 31.3.23 Total funds as restated Unrestricted Restricted funds funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 782,429 1,097,505 1,879,934 1.150,157 Charitsble activities Restorative justice, mediation & training 2,257,299 1,894,478 4,151,777 3,431,500 other trading activities Investment income 1,149 8,262 1,149 8,262 1,070 2,900 Total 3.049,139 2,991.983 6,041,122 4,585,627 EXPENDITURE ON Raising funds 19,730 24,504 44,234 32,115 Charitable activities Restorative justice, mediation & training 3,001,933 2,880,411 5,882,344 4,498,591 Total 3,021,663 2,904,915 5,926,578 4,530,706 NEf INCOME 27.476 87,068 114,544 54,921 RECONCILIATION OF FUNDS Total funds brought foDNard 1,195,499 106,074 1,301,573 1,246,652 TOTAL FUNDS CARRIED FORWARD 1,222,975 193,142 1,416,117 1,301,573 The notes form part of these financial statements Page 14
Remedi-Restorative SerVIs Balan Sheet 31 March 2024 31.3.24 Total funds 31.3.23 Total funds as restated Unrestricted Restricted funds funds Notes FIXED ASSETS Tangible assets 14 117,649 117,649 52.152 CURRENT ASSETS Debtors Cash at bank and in hand 15 245,195 913,322 305,071 (111,928) 550,266 296,295 801,394 1,016.797 1,158,517 193,143 1,351,660 1,313,092 CREDITORS Amounts falling due within one year 16 (53,192) (53,192) (63,671) NET CURRENT ASSETS 1,105,325 193.143 1,298,468 1,249,421 TOTAL ASSETS LESS CURRENT LIABILITIES 1,222,974 193,143 1,416,117 1,301,573 NET ASSETS 1,222,974 193,143 1,416.117 1,301.573 FUNDS Unrestricted funds Restricted funds 17 1,222,974 1,195,499 193,143 106,074 TOTAL FUNDS 1,416,117 1,301,573 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. 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 wrth Sections 386 and 387 of the Companies Act 2006 andl (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 othetwise 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 Page 15 continued...
Remedi-Restorative Service Balance Sheet- continued 31 March 2024 These financial statements have been prepared in accordan with the provisions applicabSe to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 13 .T.qn41fl.r.y.. 2o.z&. and were signed on its behalf by: Ms B Cross - Trustee Unwin - Trustee The notes form part of these financial statements Page 16
RemeJi-Restorative SeNi Cash Flow atement for the Year Ended 31 March 2024 31.3.24 31.3.23 as restated Notes Cash flows from operating activities Cash generated from operations {105,222) 271,085 Net cash (used in)Iprovided by operating artivities (105,222) 271,085 Cash flows from investing activities Purchase of tangible fixed assets Interest received (118,443) 8,262 {17,729) 2,900 Net cash used in investing activities (110,181) (14,829) Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period (215,403) 256.256 1,016,797 760,541 Cash and cash equivalents at the end of the reporting period 801,394 1,016,797 The notes form part of these financial statements Page 17
Remedi-Restorative Services Note .-t0 the C_ash Fl w St_atement for the Year Ended 31 March 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.24 31.3.23 as restated 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)Idecrease in debtors (Decrease)lincrease in creditors 114,544 54.921 52,946 36,264 90 (2,900) 164,506 18,204 (8,262) (253,971) (10,479) Net cash (used in)Iprovided by operations (105,222) 271,085 ANALYSIS OF CHANGES IN NET FUNDS At 1.4.23 Cash flow At 31.3.24 Net cash Cash at bank and in hand 1,016,797 (215,403) 801,394 1,016,797 (215,403) 801,394 Total 1,016,797 (215,403) 801,394 The notes fomi part of these financial statements Page 18
Remedi-Restorative Services No_tes to the Fina_n_c_ial St_ateme_nt_s for the Year Ended 31 March 2024 ACCOUNTING POLICIES Basis of preparing the financial ststements The financial statements of the charrtable company, which is a public benefrt entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practi applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Stsndard 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. Income All income is recognised in the Statement of Financial Activities once the charity has entrtlement 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 perf0rrnan 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 calegory. 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 activty for which the expendrture 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 Gosts 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. offi equipment & fixtures Computer equipment 20% on reducing balance 33Q/o on cost Taxation The charity is exempt from corporation tax on its charitable activrties. Page 19 continued...
Remedi-Restorative Senils Notes to the Financial St_atements - conti for the Year Ended 31 arch 2024 ACCOUNTING POLICIES - continued Fund accounting Unrestricted funds can be used in accordan 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. Hire purchase and 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 beneflts 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 Activitr'es 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. DONATIONS AND LEGACIES 31.3.24 31.3.23 as restated Donations Grants 1,906 7,158 1,878,028 1,142,999 1,879,934 1,150,157 Page 20 continued...
Remedi-Restorative Services otes t.o the Financial .S.t_atem_ents - continued_ for the Year Ended 31 March 202 DONATIONS AND LEGACIES- continued Grants received, included in the above, are as follows: 31.3.24 31.3.23 as restatgj Derbyshire Police Cheshire Police Nottingham Academy Other Grants & Trusts Nottingham Police Victim Support- Homicide 687,288 246,484 6,500 65,446 15,250 51,300 195,000 6.136 48,137 18,250 9,989 60,000 98,417 3,500 18,932 30,000 39,900 3,150 8,270 102,500 200,000 95,000 124,100 105,921 78,678 17,725 Marshgate Prison Derbyshire Anti-social Behaviour Manchester JAC South Yorkshire Police - Hate Crime Manchester City Council - Community Safety Grant West Midlands Police- Hate Crime Manchester Secondary PRU Home Office Perpetrator Fund Rotherham MBC (DV & HC) MOJ - HMP Humber Prison Project Manchester City Council - Safe Taskfor Rotherham Panels 173,175 170,000 72,500 17,900 18,672 61,141 165,433 6,333 1,878,028 1,142,999 OTHER TRADING ACTIVITIES 31.3.24 31.3.23 as restated Fundraising events 1,149 1,070 Page 21 continued...
Remedi-Restorative Services Notes to the Financial Statements- continued for the Year Ende(131 March 2024 INVESTMENT INCOME 31.3.24 31.3.23 as restated Deposit account interest 8,262 2,900 INCOME FROM CHARITABLE ACTIVITIES 31.3.24 31.3.23 as restated Activity Restorative justice. mediation & training Restorative justice, mediation & training Sessional work & training 51,275 47,700 Grants 4,100,502 3,383,800 4,151,777 3,431,500 Grants received, included in the above, are as follows: 31.3.24 31.3.23 as restated Youth Offending Team SeNice - South Yorkshire Youth Offending Team - Nottingham Youth Offending Team - Stockport Youth Offending Service - Manchester Youth Offending Team - Derby South Yorkshire Police Derbyshire Police Humberside Police Cheshire Police Cumbria Police West Midlands Police Dert)yshire Victim SeNices Derbyshire Young Victims Manchester RJ Hub Youth Endownment Fund Youth Justice Service - Salford Youth Offending Team - St Helens Other Grants & Trusts Nottingham Police Youth Offending Team - Bolton Manchester- Mentoring Youth Offending Team - Wakefield 286,849 163,333 59,063 197,800 203,998 202,012 139,951 212,915 160,000 467,950 225,000 404,805 60,000 247,059 399,560 30,000 28,620 5,000 521,170 30,000 29,167 26,250 280,000 173,213 47,396 180,000 141,000 201,288 139.616 239,915 160,000 384,690 225,000 404,805 60,000 247,060 388,544 24,533 65,430 21,310 4,100,502 3.383.800 Page 22 continued...
Remedi-Restora ives rvices otes to the Financial Statement for the Year Ended 31 March 2024 continue RAISING FUNDS Raising donations and legacies 31.3.24 31.3.23 as restated Support costs 44,234 32,115 CHARITABLE ACTIVITIES COSTS Support costs (see note 8) Direct Costs Totals Restorative justice, mediation & training 5,554.063 328,281 5,882,344 SUPPORT COSTS Finance & general office Equipment staff & maintenan Office costs Premises Raising donations and legacies Restorative justice, mediation & training 4,607 21,565 4,236 3,399 26,105 122,203 48,710 64,390 30,712 143,768 52,946 67.789 Professional & consultancy Publicty Governance costs Totals Raising donations and legacies Restorative justice, mediation & training 7,806 2,038 583 44,234 44,235 11.551 11,087 328,281 52,041 13,589 11,670 372,515 Page 23 continued...
Remedi-RestOratiV S rvices No_tes_to.the Financial Stateme_nts - continued_ for the Year Ended 31 March 2024 SUPPORT COSTS- continued Activity Basis of allocation Premises Usage Finance & general office staff Staff time Equipment & maintenan Usage Office costs Usage Professional & consultancy Usage Publicity Usage Governance costs Usage NET INCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after chargingl{credits'ng)'. 31.3.24 31.3.23 as restated Auditors, remuneration Depreciation - owned assets Other operating leases Deficit on disposal of fixed assets Trustee and directors, insurance 11,670 52,946 6,995 11,520 36,264 6,926 90 6,369 7,750 10. TRUSTEES. REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. Trustees, expenses There were no trustees, expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. 11. STAFF COSTS 31.3.24 31.3.23 as restated Wages and salaries Social security costs Other pension costs 4,495,639 3,497,997 377,436 298,013 298,945 247,467 5,172,020 4,043.477 Page 24 continued...
Remedi-Resto tive Services Notes to the Financ.ial S_t_at_ements - continued for the Year Ended 31 March 2024 11. STAFF COSTS - continued The average monthly number of employees during the year was as follows.. 31.3.24 31.3.23 as restated 161 Restorative Justice services Administration and support 199 202 164 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 31.3.24 31.3.23 as restated £100,001- £110,000 The average monthly number of employees calculated on the basis of full time equivalents was employees 194 and no sessionals (2023: 142 and no sessionals). The number of employees to whom retirement benefits were accruing was as follows:_ 31.3.24 31.3.23 212 139 Defined contribution schemes 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted funds funds Total funds as restated INCOME AND ENDOWMENTS FROM Donations and legacies 804,680 345,477 1,150,157 Charitable activities Restorative justice, mediation & training 1.627,556 1,803,944 3,431,500 other trading activities Investment income 1,070 2,900 1,070 2,900 Totsl 2,436,206 2,149,421 4,585,627 EXPENDITURE ON Raising funds 29,801 2,314 32,115 Page 25 continued..
Remedi-Restorative servIs ..ntInued otes to the Financial_statements - c for the Year Ended 31 March 2024 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES _ continued Unrestricted Restricted funds funds Total funds as restated Charitable activities Restorative justice, mediation & training 2,375,513 2,123,078 4,498,591 Total 2,405,314 2,125,392 4,530.706 NET INCOME 30,892 24,029 54.921 RECONCILIATION OF FUNDS Total funds brought forward 1,164,606 82,046 1.246,652 TOTAL FUNDS CARRIED FORWARD 1,195.498 106,075 1,301,573 13. PRIOR YEAR ADJUSTMENT The comparatives have been restated as a result of findings during the audit. It was conduded that the previous years financial statements had unrestricted funds held within restricted fund balans. As a result the previous years restricted funds were overstated by £473,427. 14. TANGIBLE FIXED ASSETS Office equipment Computer & fixtures equipment Totals COST At 1 April 2023 Additions 27,067 179,960 118,443 207,027 118,443 At 31 March 2024 27,067 298,403 325.470 DEPRECIATION At 1 April 2023 Charge for year 25,110 377 129,765 52,569 154,875 52,946 At 31 March 2024 25,487 182,334 207,821 NEf BOOKVALUE At 31 March 2024 1,580 116,069 117,649 At 31 March 2023 1,957 50,195 52,152 Page 26 continued...
i-Restorative Services Notes to the Financial Statements- continued for the Year Ended 31 March 2024 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 as restated Accrued income Prepayments 508,365 41.901 276,416 19,879 550,266 296,295 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 as restated Trade creditors Accruals and deferred income 53,191 63,671 53,192 63,671 17. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.3.24 At 1.4.23 Unrestricted funds General fund Designated funds - fixed assets 1,155,139 40,360 27,475 (65,874) 1,116,740 65,874 106,234 1,195,499 27,475 1,222,974 Restricted funds PCC - South Yorkshire PCC - Derbyshire PCC - Cheshire PCC - Cumbria PCC - West Midlands Derbyshire Victim Services Derbyshire Young Victims Other grants and trusts Youth Endownment Fund Prison Project- HMP Humber 11.658 311 (3,139) 68,679 7,496 6,258 8,036 727 (63) 2,815 849 (4,589) 8,519 68.990 7,496 48,939 18,232 5,760 2,210 17,758 14,076 1,163 42,681 10,196 5,033 2,273 14,943 13,227 5,752 106,074 87,069 193,143 TOTAL FUNDS 1,301,573 114,544 1,416,117 Page 27 continued..
emedi-Res rative SeNices ntinued Notes to the Financial_s_tatements - CL_ for the Year Ended 31 March 2024 17. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Incoming Resources Movement resources expended in funds Unrestricted funds General fund 3,049,139 (3,021,664) 27,475 Restricted funds PCC - South Yorkshire PCC - Derbyshire PCC - Cheshire PCC - Cumbria PCC - West Midlands Derbyshire Victim Services Derbyshire Young Victims Other grants and trusts Youth Endownment Fund Prison Project- HMP Humber 202.011 891,906 105,984 467,950 395,001 404,805 60,000 3,626 399,559 61,141 (205,150) (823,227) <98,488) (461,692) (386,965) (404,078) (60,063) (811) (398,710) (65,730) (3,139) 68,679 7,496 6,258 8,036 727 (63) 2,815 (4,589) 2,991,983 (2,904,914) 87,069 TOTAL FUNDS 6,041,122 (5,926,578) 114,544 Page 28 continued...
eme I-R storative servIs Notes to the Financial Statements - continued for the Year Ended 31 March 2024 17. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net movement in funds Transfers bebween funds At 31.3.23 At 1.4.22 Unrestricted funds General fund Designated funds - fixed assets 1,104,368 60,238 30,893 19,878 1,155,139 (19,878) 40,360 1,164,606 30,893 1,195,499 Restricted funds PCC - South Yorkshi PCC - Derbyshire PCC- Cumbria PCC - West Midlands .Derbyshire Victim Services Derbyshire Young Victims Other grants and trusts Youth Endownment Fund Prison Project - HMP Humber 9,557 3,310 48,282 11,043 5,060 2,293 999 1,502 2,101 (2,999) (5,601) (847) (27) (20) 13,944 11,725 5,752 11,658 311 42,681 10,196 5,033 2,273 14,943 13,227 5,752 82,046 24,028 106,074 TOTAL FUNDS 1,246,652 54,921 1,301,573 Comparative net movement in funds, included in the above are as follo. Incoming Resources Movement resources expended in funds Unrestricted funds General fund 2,436,206 (2,405,313) 30,893 Restricted funds PCC - South Yorkshire PCC - Derbyshire PCC - Cumbria PCC - West Midlands Derbyshire Victim Services Derbyshire Young Victims Other grants and trusts Youth Endownment Fund Prison Project- HMP Humber 201,288 190,915 384,690 425,000 404,805 60,000 15,500 388.544 78,679 (199,187) (193,914) (390,291) (425,847) (404,832) (60,020) (1,556) (376,819) (72,927) 2,101 (2,999) (5,601) (847) (27) (20) 13,944 11,725 5,752 2,149,421 (2,125,393) 24,028 TOTAL FUNDS 4,585,627 (4,530,706) 54,921 Page 29 continued...
Re edi-Restorative S rvices Notes to the Financial Statem_e_nts - contin_ued for the Year Ended 31 March 2024 17. MOVEMENT IN FUNDS- continued Restricted Funds The restricted funds represent:. a South Yorkshire Police and Crime Commissioner grant specifically for Restorative Justice Projects, and a cease grant. Derbyshire Police and Crime Commissioner grants specifically for community restorative justi, Derbyshire Victim Services, anti-social behaviour, Derbyshire young victims and Got Your Back project. a Cumbria Police and Crime Commissioner grant specifically for community restorative justice anti-social behaviour and schools 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 from the Youth Endowment Fund for youth mentoring. grants from Tesco. - a Humber Prison grant 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. 18. 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 2024. 19. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. Page 30 continued...
Remedi-Restorative Services Notes to the Financial Statements- con for the Year Ended 31 March 2024 inu 20. ULTIMATE CONTROLLING PARTY The charity is controlled by the management committee. Page 31
emeJ_i-Res_torati_ve Serv_ices Detailed Statement of Financial Activities for the Year Ended 31 March 2024 31.3.24 31.3.23 as reststed INCOME AND ENDOWMENTS Donations and legacies Donations Grants 1,906 7.158 1,878,028 1,142,999 1,879,934 1,150,157 Other trading activities Fundraising events 1,149 1,070 Investment income Deposit account interest 8.262 2,900 Charitable actNities Sessional work & training Grants 51,275 47,700 4,100,502 3,383,800 4,151,777 3,431,500 Total incoming resources 6.041.122 4,585,627 EXPENDITURE Charitsble activities Wages & salaries Social security Pensions Vehicle leases Staff costs & recruitment Training Staff expenses Volunteer expenses Sessional expenses Reparation materials Insurance Repairs & IT costs Beneficiary costs Sub-contracted ServIS 4,384,534 3,401,300 365,869 287,719 277,849 229,665 6,995 6,926 19,082 10,659 10,604 13,280 289,189 204.408 2,820 893 167 3,015 26,087 47,077 4,796 27,996 30,080 28,156 106.642 4,247 27,996 5,554,063 4,263,988 Support costs This page does not ft)rm part of the statutory financial statements Page 32
Reme ora Ices Detailed Stat ment of Fina ial Activi for the Year Ended 31 March 2024 31.3.24 31.3.23 as restated Support costs Premises Premises costs 30,712 15,930 Finance & general office staff Wages & salaries Social securty Pensions 111,105 11,567 21,096 96,697 10,294 17,802 143,768 124,793 Equipment & maintenance Fixtures and fittings Computer equipment Loss on sale of tangible fixed assets 377 52,569 473 35,791 52,946 36,354 Office costs Telephone Postage, printing & stationery Sundries Refreshments Bank charges 19,361 9,238 14,613 23,468 1,109 6.957 4,501 3,827 14,221 975 67,789 30,481 Professlonal & consultancy Professional & payroll fees Consultancy 25,514 26,527 16,235 23,387 52,041 39.622 Publlcity Marketing & publicity 13,589 8,018 Governance costs Auditors, remuneration 11,670 11,520 Total reSoUrS expended 5,926.578 4.530,706 Net income 114,544 54,921 This page does not form part of the statlrtory financial statements Page 33