REGISTERED COMPANY NUMBER: 04331410 (England and Wales) REGISTERED CHARITY NUMBER: 1091232 L• Al Chatered Accountants & Statutory Auditor Emstrey House North Shrewsbury SY2 6LG
R Ml-ReS r:L ve Contents of Year e Financial Statements arch 202 Rewt of the Trustees 10 to 13 staternt of Financial Actlvfties 14 15 to 18 Cash Flow Statement 17 Notes to the Cath Statement 1B Notes to the Financial Statements 19 to 31 Detsiled Statement of Financial Actsvil 32 to 33
of the Trustees for the Year Ene present their report with the financial statements of the chanty for the year ended 31 March 2025. The trustees have adopted the provisions of Accounling and Reporting by Charities: Statement of Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). Objectives and aims These currenlty are: 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} totho preservaion of public 4)rdoF (b) to the advancement of criminal jLtstice through the preservation and protection of the well-beiThJ of suth viclims and the rehabilitation of such offethrs and other foms of harmful behaviour induding the families and friends of such persons arKI others affected who are In need,. (3) to promote good citizenship and greater public participation in the preventlon and solution of ime 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 wdims of crime, witnesses and their families arKI to disseminate the usefvl results of Such research. Page 1
Re ort of the Trustees for the Year Ended 31 March 2025 Significant activities 1. Remedi has continued to provide a range of restorative based services in partnership wilh the Youth Justi Services in Bamsley. Rotherham. Sheffield. Derby, Nottingham County, Manchester, Stockport. Salford. Bolton, Tameside and Wakefield. the Offices of the Poli and Crime Commissioner in.. Cumbria, Humberside, Cheshire, Gr&3ter Manchester, South Yorkshire, Dert)yshire, Nottinghamshire and the West Midlands. offi of the Police and Crime Commissioner. This indudes the provision of dedicated support ServIS for childfyouth victims arKI victims of hate crlme. contract to provide these services in Nottinghamshire funded by the offi of the Police and Crime Commissioner. 5. Further dedicated victim of hate crimo support services have also continued 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 7. Extensive Youth Mentoring programmes have continued to be delivered across the Greater Manchester region with mLtftiple referral routes Pathways. This service works in close partnership wrth and is operational across the Cumbria constabulary. Office of the Police and Crime Commissioner- providing direct 8UPPOrt and intervention to adult offenders referred by the local nSbUlary. training workshops and programmes that are provided across schools, colleges and youth grDUPS in all operational areas. Page 2
RemediRest0[ative SeNices Re.ort of the Tru.stee_s for the Year En 31 March 2025 OBJECTIVES AIIDACTivmES Public benefit The trust of Remedi confim) that they have referred to the Charity Commission's guidance in Benefits arisirKJ from Remedi's aims" arKI educating the public about restorative justs'ce promotes public benefit in 5 main ways: (1) preseNation of public order by providing a non-violent means of resolving confiicts between (2) rehabilitating of offenders and therefore a reduction In repeat offending (3) promotion of heatth arKI wdl being amongst victims of crime by assisting them to cope with (4) enabling professionals working in the criminal justice system to make more effiaent arKI 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 confiict through mediation and reparation. RiSk5#t Fllay atiSO Although the success rate is compaiatlvely high (98% 01 cases urKlertaken) there may be thos8 for whorn restorative juslice does not achieve the above aims. Risk assessments with both victims and process. Involvement in a restorative prOsS is totally voluntary on both sides and erther party can ythdraW at any time. face to face meelings are to tske place both parth are provided with aware of any public view that hami could arise from mediation and restorative juslice; it is more that some sections of the public are unaware of what mediation and restorative justice are and Beneficiaries professionals who wort( with them. The training and expellen that our volunteer mediators receive frequently provides them with skills to begin or advance their CarS in the field of results from successfvl rehabilitation of offenders, better vicb"m awareness arKI conflict resolution for wdims. There are no balerS to anyone wishing to use Remedi's restorative justice services, with statutory bodies. Both victims and offenders can seff refer. Remedi does charge for training to statutory arKI other organisations, but this is in line with good practice regarding full cost recovery In the year 2024r25 the following primary beneficiaries were provided with services: Young people supported to undertake community reparab"on: 786 Number of communty reparation hours organised: 6545 39,986 - Victims of adult crime contacted to offer eryagement with Restoralive Justi. 3189 - Number of restorative interventions: 4591 - Number of adult offenders accessing mentoring support". 624 Page 3
of the Trustees he Year End 1 March 2025 0CTIVEs AMD ACTIVITIES - Number of thildren and young people accessing mentoring supporL' 695 - Individuals supported via the Immediate Justi scheme in Detyshire". 715 - Number of youlh justice based restorative interventions: 1920 - Number of professionals accessing Remedi training: 136 - Number of victims of crime supported (Derbyshirelwest Midlandslcheshirel Nottinghamshire): 39,986 - Number of restorative inteNentions: 4591 - Number of aduft offenders accessing mentoring support: 624 - Number of children and young people accessing mentoring support: 695 - Individuals supported via the Immediate Justice scheme in Derbyshire: 715 As mentioned above, a number of our volunteers who became trained arKI experienced mediatorslrestorative Justi practitioners have either become paid members of our staff team or of good practice arKI are proud of the resulting highly skilled workforce that began as volunteers. The value of volunteers, time cannot be reasonably quantified arKI is not induded in th8 Statement None of the trustees receives any private financial benefft, aldugh any trustee could train as the difficulties we frace as a charity is that employees of a number of statutory sector criminal justi agencies (probalion, police, youth justice services) who would make valuable truslees confiicts of interest, as we receive furKling from these agencies. As the chanty has more than 4 trnstees, none of them is a person with significant control within the meaning of the Register of ACHIEVEMENTS AND PERFORMANCE Remedi contlnues to prowde rest*1 justice arKI victim support service5 for both adults and youths and the contrads with partnep3 continue to generalty be fvrKled on a fvll cost recovery practice that has resul in the expansion of our service provision: - The provision of Youlh Mentoring services across multiple schools in the Gr&qter Manchester - The provision of victim support services across Nottinghamshire - The provision of 'lmmediate Justi. project provision in partnership with Derbyshire Police - Anti Social behaviour projects in Cumbria . Y(Mrth mentoriNJ services in Part[ship wilh sheffld youth justice servi Page 4
Re ort of the Trustees 31 FINANCIAL REVIEW £193.392 relating to restricted reserves arKI £1.346.722 relating to unrestricted reserves. The overall net income for the year was £123,997 being £248 relating to restricted funds and £123,749 The principal funding resources were IrThme from grants and service contracts which were expended on the salaries and running costs needed to provide Servi directed towards medialion arKI reconciliation between victims of crime and offenders. The training delivery programme generated unrestricted income of £73,649 which has increased the charity's unrestricted reserve. Reserv8sPoliw 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 expendilure plus management and administration and restorative justice seNices. At present the free reserves of £1,256,014 (excluding fixed assets) reach this tsrget level but the trustees are monitoriThJ the FUTURE PLANS - The consolidation and security of all existing contracknMI arrangements secured via continued perfomiance against expected stsndards. ot.- location, contractual requirements, capacty to mobilise effectively and capacty to delNer a meaniNJful service. STRUCTURE. GOVERNANCE AND MANAGEMENT Remedi is a company limited by guarantee, govemed by its Articles of Association, and registered charity with a ft)undation structure. This means that its members are its the existing unchanged, as no major strategic decision would be tsken by the Trust without consultation with them. The trustees 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 observer. other partner organisations from which we receive funding. However representatives from tsse bodies have starKling invitations to attend trustees, meetings as non voting observers or advisors. or who have had experience of WOTking with victims andlor offenders or who can bring other skills which are valuable for govemance. Page 5
Re ort of the TrUstS for the Year Ended 31 March 2025 Organi5ational structure Trustees and Non-voting ObservernlAdvSsern to the Board charity lawPhD in Criminology(Universty of Universrty Lecturer in Law arKI Criminology Shawna Mccoy Trustees: Rob Unwin Annette Dews Global Education Advisor Educational Consultant Director Steve Jones Assistant Director Finan Director Christopher Hickin Gill Tumer Manager (Derbyshire Victim Services) Manager (Derbyshire RJ) Chelsea Lambert Olivia Part(er Salford & Wakefield) Manager (Nottinghamshire and Dety Youth) Lacey Foster Cherry Triston Manager (Bamsley, Rotherham and sheffk1) Manager (HumbeIde) Nicole Slater Salty Hampshire Dawd B*es Michelle Bailey Amanda Priest Manager (Cheshire) Manager (West Midlands) The responsibility for the day to day running of the charity is delegated to Steve Jones. Quarterty staff fonjrn meetings (with Board members) have been instituted. We have a trustee induction pack which is based on the good practi model developed by NCVO. It indudes the goveming document, latest accounts and annual report, a list of policies and declaration, a skills audit and a fit and proper persons dedaration. Prospective trustees are invited to atterKI several trustees, meetings as observers before they are officially invited for appointment. trustees and senior staff and referen5 are taken up prior to appointment. They are asked to meet staff as part of their induction and to raise any querias with them and with other ttee3. All trustees are encouraged to go on Remedi's restorative skills training course in order to be able more fvlly to understand Remedi's work and ethos. Related parties There are no related parties to disdose. Page 6
Re of the Trustees March 025 Risk management The trustees have conducted their own revivw of the major risks to which the charity ts exposed and systems have been established to mitigate those risks. Possible risks to extemal funding have led to the development of a rolling business plan lch will allow for the mitigation of those risks. 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 In this financial year Remedi have also developed a documented Business Continuty Plan to identffify strategies in response to potential data loss, system failure etc. This document is available We have also organised a number of Zoom meetings with local offices so staff can meet them and The trustees meet every 8 weeks and conduct a rolling budget review and revision of management who provide employment protection and legal expenses insurance as part of their services. The trustees have in addition taken out apwopriate trustee liability insurance and also insurance with a fimi of solicitors against employment-related claims that is backed up by a dedicated legal support in order to ensure all personnel were supported practically and emotionally. These included horne working assessments of need, remote methods of workir¥J- risk management for seNice users and staff and, significantly, staff welfare and wellbeing management which was maintained via regular check in meetings, tsam meetings and cross team meetings facilrtated remotely. During 202412025 the following policies were created or reviewed;. Capabilty & Performance Complaints Grievan LGBTQ+ Religion & Belief Reglstered Company number 04331410 (England and Wales) Registered Charlty number 1091232 The Circle 33 Rockingham Lane Sheffield S14FW Page 7
Rep_ort of the Trustees Trustees Ms A Dews Ms S M Mccoy Audltors Chatered Accountants & Statutory Auditor Emstrey House North Shrewsbury SY2 6LG HSBC Bank plc 37 High Street Sheffield S9 IEN The charitable compary is also kncwn by the nam8 Remedi (Restorative Justi(% and Mediation Inrtiatives). Page 8
Rem8dlwR8Storati4 S8tsq¢es Re ortof e Trus ees for the Year Ended 31 Paarth 2025 STATEMENT OF TRUSTEES. RESPONSIBILrriES company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and the United Kingdom Generalty Accepted Company law requi the trustees to prepare financial statements for each financial year which resources and application of reSoUrs, inclLKling the income and expenditure, of the charitable company for Ihat period. In preparing those financial statements, the trustees are required I - observe the methods and principles in the Chaiity SORP - make judgements and estimates that are reasonable and PTudent - prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company will continue in business 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 arKI hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. So far as the trustees are aware, there is no relevant information (as defined be Section 418 of the Companies Act 2006) of which the charilable company's auditors are unaware, and each twstee any audit infomiation and to estsblish that the charitable company's auditors are aware of that infomiation. The auditors, Independent Auditors LLP, will be propos&J 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 relalin9 to Small companies. Il+ 2015 Approved by order of the board of trustees on ............. . behalf by: and signed on Its Ms B Cross- Tfustee Page 9
of the Inde ndent Audito o th Trustees of We have audited the financial statements of Remedi-Restorative Services (the 'charitable company,) for the year ended 31 March 2025 wl¥ch comwise the Statement of Financial Activities, summary of sunificant accounting policies. The financial reporting framework that has been applied in Iheir preparation is applicable law and United Kingdom Accounting Standards (Uni In our opinion the ffinancial statements: of its incoming resources and application of resour$, including its income and experKliture, for the year then ended; Accounting Prath'ce; and have been prepared in accordance with the requirements of the Companies Act 2006. We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those starKlards are fvrther described in the independent of the charitable company in accordance with the ethical requirements that are rdevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, believe that Ihe audit evidence we have obtained 18 sufficient and appropriate to provide a basis for our opinion. In auditing the financial statements, we have conduded that the trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. events or conditions that, individually or collectively, may cast signfficant doubt on the charitable company's ats'lty to continue as a going cOnM for a period of at least twefve months from when Our responsibililies and the responsibilltles of the trustees with respect to going concem are Other Inforniatlon infonnation induded in the Annual Report, other than the financial statements arKI our Report of the Independent Auditors thereon. extent otherwise explicitly stated in our report, we do not express any form of assuran condusion thereon. inf0mtIOn and, in doing so, consider whether the other irrfomiation is materialty inconsistent wrth the financial statements or our krK)wledge obtsined in the audit or otheThvise appears to be misstatements, we are required to detemine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied. we condude that there is a material misstatement of this other inforrnation, we are required to report that fact. We have nothing to report in this ard. Page 10
ortofthe In en em i-Restorative Serv Jo to the Trust We have nothing to report in respect of Ihe following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you rf, in our opinion: 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 retums; or we have not received all the infomiation and explanations we wuire for our audit. As explained more fully in the Statement of Trustees, Responsibilities, the trustees (who are also the directors of the charitable company for pu of company law) are responsible for the and for such intemal control as the trustees detemiine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or em)r. company's abilty to continue as a going concem, disdosing, as applicable, matters related to going concem and using the going concem 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 Page 11
Re ort ofthe Inde em ndent A d. the Trustees of We have been appointed as audrtors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulalions made or having effect thereunder. whole are free from material misstatement, whether due to fraud or effor, and to issue a Rep(Kt of the Independent Auditors that indudes our OniOn. Reasonable assuran( is a high level of detect a niaterial misstatement when it exists. Misstatements can arise from fraud or error and afe considered material rf, individualty or in the aggregate. tlw could reasonabty be expected to Irregularities, induding fraud, are instances of non-comphanc* with laws arKI regulations. We in respect of irregularities. induding fraud. The extent to which our procedures are capable of detecting irregulanlies, including fraud is detailed below: actual and potential liligation and daims: Inqulry of company staff in tax and compliance functions to identsfy any instsnces of nonwcompliance with laws and regulations,. - Reviewing financial statement disclosures and testing to supporting documentalion to assess compliance with applicable laws and regulations. joumal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outsKle the nomial course of business and r8viewiThJ accounting eslimates Because of the inherent limrtalions of an audit, there is a risk that we will not detect all non-complian with regulation. This risk increases the more that compliance with a law or regulats.on is removed from the events and transactions reflected in the financial statements, as we regardiNJ irregularities occurring due to fraud rather than error, as fraud involves intentional concealmen( forgery, collusion, omission or misrepresentation. Financial Reporting Council's website at www.frc.org.uklauditorsresponsibilrties. This descripb'on fomis part of our Report of the Independent Audttor5. Page 12
rt of the Inde ndent AuditOTS to the Trustees o This report is made solety to the charitable companys trustees, as a body, in accordan with Part 4 of the Charities (Accounts arKI Reports) Regulalions 21X)8. Our audit work has been undertaken to them in an auditors, report and for no other purpose. To the fullest extent penitted by law, we do not accept (x assume responsibilty to anyone other than the chitable company and thafitable CoMpanS tsUSt as a b¢xly, for our audit work, for this report, or ts the opinions we have fomied. Ind8pgndgnt At0rsLLP Eligible to act as an auditor in ternis of Section 1212 of the Companies Ad %)06 Chatered Accountants & statu Auditor Shrewsbury Business Park Shrthvsbury f2 6LG Date". ILfr.. NJov£M6ER 2025 Page 13
Statement of In ncial Activrties Inco Oratin an Income and Ex enditure he Year En 31 Marth 2025 unt 31.3.25 Total nds 31.3. Total funds Unrestficted Restricted funds furKJs INCOME AND ENDOWMENTS FROM Donations and legacies 930,732 1.303,759 2,234.491 1,879.934 Charltable actlvltles Restorative justice, mediation & training 3,096.670 1,988,217 5,084,887 4,151,777 1,149 8,262 Investment income Other income 11.450 154 11,450 154 Totsl 4,040,486 3,291,976 7,332,482 6,041,122 EXPENDITURE ON Raising funds 48,295 48.295 44,234 Charftable aGtivitie8 Restoratlve justi, mediation & training 3,868,442 3,291,728 7,160,170 5,882.344 Total 3.916,737 3,291,728 7,208,465 5,926,578 NET INCOME 123,749 123,997 114,544 RECONCILIATION OF FUNDS Totsl fvnds brought fofward 1,222,974 193,143 1.416,117 1,301,573 TOTAL FUNDS CARRIED FORWARD 1,346,723 193.391 1,540,114 1,416.117 Page 14
LlI Balance Sheet 3119* 20 31.3.25 31.3.24 funds funds funds funds Notes FIXED ASSETS Tangible assets 13 90.708 90,708 117,649 CURREHT ASSETS Debtors Cash at bank and in hand 14 359,818 1,101,141 307.123 (113,731) 666,941 987,410 550,266 801,394 1,460.959 193.392 1,654,351 1.351,660 CREDITORS Arnnts falling due within one year 15 (204,945) (204,945) (53,192) NEf CURRENT ASSErs 1,256,014 193,392 1,449,406 1,298,468 TOTAL ASSETS LESS CURRENT LIABILITIES 1.346,722 193,392 1,540,114 1,416,117 NET ASSETS 1,346,722 193,392 1,540,114 1,416,117 FUNDS Unrestricted funds Restricted fvnds 17 1,346.722 1,222,974 193,392 193,143 TOTAL FUNDS 1,540,114 1,416,117 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not deposited notice, pursuant to Sects'on 476 of the Companies Act 2006 requiring an audit of these financial slatements. (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requitements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 lating 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 Chafibes Act 2011. Page 15 conlinued...
Balan Sheet- c 34 Ala 2025 ntin These fjnancial statements have been prepared in accordance with the provisions applicable to The financial statements were approved by the Board of Trustees and authorised for issue on !ltr..l*.y.EMfy.AR.. loA&.. and were signed on its behalf by: Ms B Cross - Trustee Mr R Unwin & Truste Page 16
CashFI WS for the Year Ended 31 March 2025 31.3.25 31.3.24 Cash flows from operatlng activities 0,536 (105,222> Net cash provided byl(used in) operaliNJ 210,536 (105,222) Purchase of tangible fixed assets Sale of tangible fixed assets lrtelost r8cerv8d (36.864) 894 11,450 (118,443) Net cath used in investing activities (24,520) (110,181) equlvalerts In the reportlng perlod Cash and cash équivalents at tha beglnnlng of the reportlng parfod 186,016 (215,403) 801,394 1,016,797 Cash and cash equlvalents at the and of the reportlng perlod 987,410 801,394 Page 17
AA es th Cash Flow Statement RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 31.3.25 31.3.24 of Financial Actlvtties) Adjustments for: 123.997 114,544 63.(& 52,946 (154) (11,450) (8,262) (116,676} (253,971) 151.753 <10,479) Profit on disposal of fixed assets Interest recEived Increase in debtors Increasel(decrease) in creditors Net cash provlded byl(used In) operatlons 210,536 {105,222) ANALYSIS OFCHANf3ES111 NEf FUNDS At 1.4.24 Cash Ilow At 31.3.25 Net cash Cash at bank and in hand 801,394 186,016 987,410 801,394 186,016 987,410 Total 801,394 186,016 987,410 Page 18
IA Notes o the Financ'al Stateme 1 March 20 ACCOUNTING POLICIES The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepar in accordance with the Charities SORP (FRS 102) charities preparing their accounts in accordance with the Financial Reporting StarHJard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. All income is recognise(l in the Statement of Financial Activities one£ the charity has entitlement to the funds, it is probable that the income will be receiv1 and the amount can Grants that provide core funding, where entitlement is not conditional on the delivery of specific perf0mlan by the chaiity, are fecognised when Ihe chaiity becomes that the grant must only be used in future accounb'ng periods or the donor has imposed corKlitions whith must be met before the charity has uncondttional entitlement. Expgnditurg 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 beneffts 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 of reSoUrs. lThecoverable VAT is charged as a cost against the activity for which the expenditure was Allocatlon and apportlonment of costs to refiect the use of the resource. Costs relaling to a particular activty are allocated directly. others are apportioned on an appropriate basis e.g. per capita or estimated usage as set out charity but do not directly undertake charitable activities. Support costs indude finance, payroll, back office and govemance costs which support the charty's activities. Depreciation is provided at the following annual rates in order to write off each asset over ts estimated useful life. offi equipment & fixtures Computer equipment on reducing balance 33% on cost Taxation The tharity is exempt from cowporation tsx (M its charitable activities. Page 19 continwl...
Nofr&to th_e Financial Statements - for the Year Ended 31 March 2025 Accoup¥nNG POLICIES - conllnued Unrestricted funds can be used in accordance with charitable obieclives at discretion of the Irustees. charity. Restrictions arise when speufied by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fvnd is induded in the notes to the financial statements. Rentsls paid under operab'ng leases are charged to the Statement of Financial Activities on a Straight line basis over the period of the lease. The charitable company operates a defined contribution penslon scheme. Contributions payable to the d)aritable companys pension scheme are charged to the stateMt of Donated goods and servlces quantsfied and would otherwise be purchased from a supplier. The value of services provided by volunteers has nol been included in these accounts. DONATIONS ANDLEaACIES 31.3.25 31.3.24 Donations Grants 872 1,906 2,233,619 1,878.028 2,234,491 1,879,934 Page 20
Notes to the Fina -JoaLStatements . the Ye Ended 31 M 20 DONATIONS AND LEGACIES - contlnued 31.3.25 31.3.24 Derbyshire Police Cheshire Police Nottingham Academy Other Grants & Trusts Nottingham Police 946.994 687.288 332.016 246,484 124.050 12,750 15,250 12.880 75,&38 39,900 1.050 120,IXX> 157,500 55,000 9.989 60,000 98,417 Derbyshire Anti-social Behavlour Manchester JAC 173,175 170,000 72,500 17,900 18,672 61,141 165,433 6,333 West Mmjlands Police- Hate Crime Manchester Secondary PRU Rotherham MBC (DV & HC) MOJ - HMP Humber Prison Project Manchester City Council - Safe Taskforce Rotherham Panels 32,038 296,416 20,667 2,233,619 1,878,028 31.3.25 31.3.24 Fundraising events 1,480 1,149 ItWESTMENT INCOME 31.3.25 31.3.24 Deposit account interest 11,450 8,262 Page 21 conlinued...
No Financ al theyear Ended 31 March 2025 ntinued INCOME FROIA CHARrrABLE ACTivmES 31.3.25 31.3.2 Activty Restorative justi, mediation & training Restorative justi, mediation & training Sessional work & 73,649 61,275 Grants 5,011,238 4,100,502 5,084,887 4,151,777 31.3.25 31.3.24 326.487 286,849 187,500 163,333 80.091 s9.13 173.950 197,800 170,450 203,998 204,133 202,012 139,951 139,951 215,800 212.915 380,726 160,000 520,818 467,950 236,250 225,000 404,805 404,805 Youth Offending Team - Nottingham Youth Offending Team - Stockport Youth Offending Team - Derby South Yorkshire Police Humberside Police Cheshire Police Cumbria Police West Midlands Police Derbyshire Victim SeNices Derbyshir&Young VictlFns Manchester RJ Hub Youlh Endownment Fund 249,265 247,059 406,260 399,560 33,400 30.WO 28,820 5,000 521,170 Youth Offending Team - St Helens Other Grants & Trusts 927,131 84,222 174.999 Youth Offending Team - Bolton Manchester- Mentoring Youth Offending Team - Wakefi8ld 29,167 5,011.238 4.100.502 Page 22 continued...
N tes to the Fin ncial St for thèYearEnded 31 M ements - RAISING FUNDS 31.3.25 31.3.24 Support costs 48,295 44,234 CHARITABLE ACTIVITIES COSTS Support Dired costs (see Ai*e 8) Totals Restoralive justice, medlation & training 6,805,242 354,928 7,160.170 SUPPORT COSTS Finance & general Premises & maintenance 22,828 3,347 Restorative juslice, medtIOn & training 30,255 129,362 58.020 63,595 35,594 152,190 63,066 66,942 & consultancy Publiaty costs Totals 111398 797 Restorative justice, mediation & training 58,919 4,517 10,260 354,928 69,317 5,314 10,800 403,223 Basis of allocation Premises Usage Finance & general office staff Staff time Usage Professional & ¢su1tancY Usage Publicty Usage Govemance costs Page 23 conlinued...
NotesJ9_the Fina_ncial Statements - the Year Ended 31 Alard7 2025 ntinued NEf INCOMEI(EXPENDITURE) Net incomel(expendItL) ts stated after chargingI(cthng>.' 31.3.25 31.3.24 Auditors, remuneration Depreciation - owned assets uinw operaung leases Surplus on dlsposal of flxed assets Trustee and directors, insurance 10,800 11,670 52,946 (154) 7.750 10. TRUSTEES. REMUNERATION AND BENEFrrs There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year erKled 31 March 2024. Trustees, expenses There were no trustees, expenses paid for the year erKled 31 March 2025 nor for the year ended 37 March 2024. 11. STAFF COSTS 31.3.26 31.3.24 Wages and salaries Social secuiity costs Other pension costs 5,567,389 4,495,639 460,895 377,436 368,200 298,945 6,396,484 5,172,020 31.3.25 232 31.3.24 199 Restorative Justice services Administration and support 237 202 The number of employees whose employee beneffts (excluding employer pension costs) exceeded £60,000 was: 31.3.25 31.3.24 £60,001- £70,000 £70,001- £80,000 £10O,001- £110.CKxi Page 24 conlinued...
Notes to the Flnancial Statements - continued for Ihe Year Ended 31 March 2025 11. STAFF COSTS - contlnued The average monthly number of employees calculated on the basis of full time equivalents was employees 226 and no sessborkgls (2024." 194 and no sessionals). 31.3.25 220 31.3.24 212 Defined contribution schemes 12. COMPARATIVES FOR THE STATEMEKF OF FINANCIAL AcTInE5 Unrestricted Restricted funds funds Total fvrKIs INCOME AND ENDOWMENTS FROM Donations and legacies 782,429 1,097,505 1,879,934 charftab actfvttS Restorative justice, mediation & training 2,257,299 1,894,478 4,151,777 Other trading activities Investment income 1,149 8,262 1,149 8,262 Total 3,049,139 2,991,983 6,041,122 EXPENDITURE ON Raising funds 19.730 24,504 44.234 Charltablo actlvitigs Restorative justi, mediation & training 3,001,933 2,880,411 5,882,344 Total 3,021,663 2,904,915 5,926,578 NET INCOME 27.476 87.068 114,544 RECONCILIATION OF FUNDS Totsl fvnds brought fOard 1.195.499 106,074 1,301,573 TOTAL FUNDS CARRIED FORWARD 1.222,975 193,142 1.416,117 Page 25 con1inLd...
NoLe&Lo the Fina cial St te for the Y&qr Ended 31 March 2025 inued 13. TANGIBLE FIXED ASSErs equiwent Computer & fixtures uIpMent Totsls COST At 1 April 2024 Additions Disposals 27,067 298,403 36,864 (1.020) 325.470 (1,020) At 31 Marth2025 ,067 334,247 361.314 DEPRECIATION At 1 ApFit 2024 Charge for year Eliminated on disposal 2S,487 182,334 207,821 62,766 63.065 (280) (280) At 31 March 2025 25,786 244,820 270,806 NEfBOOKVALUE At 31 March 2025 1,281 89,427 90,708 At 31 March 2024 1,580 116,(9 117,649 14 DEBTORS: AMOUNTS FALLING DUEoNEYEAR 31.3.25 31.3.24 Accrued income Prepayments 622,380 508,365 44,561 41,901 666,941 550.266 Page 26 continued...
Fin for the Year Ended 31 March 2025 ntin 1& CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.25 31.3.24 AccTua13 and deferT&J incu 204,945 204,945 53,192 1& LEASING AGREEMENTS 31.3.25 31.3.24 Imthln one year Between one and five years 9,613 14,419 24,032 Net Transfers movement belween At 1.4.24 in ftmds At 31.3.25 Unrestrlcted funds General fund Deggnated funds . fixed assets 1,116,740 106,234 123,748 26.642 1,267,130 (26.642) 79,592 1,222,974 123,748 1,346,722 Restrlctod fvnds PCC - S¢xJlh Yorkshire PCC- Derbyshire PCC - Cheshire PCC - Cumbria PCC- Vltsst Midlands DeshIr8 Vlctim Services Dert)yshire Young Victims Other grarts arnl Ilusls Youth Endownment Fund Prison Project- HMP Humber 8,519 13,240 (5,727) 1.353 7,496 48.939 18,232 5,760 2,210 17,758 14,076 1,163 1.769 50,2W2 2Q282 7,613 2.193 1964& 1,853 (17) (14,076) {1.163) 193.143 249 193,392 TOTAL FUNDS 1,416,117 123,997 1,540,114 Page 27
ents- 25 31 March 17. MOVEMEpif IN FUNDS- contlnued Incomir¥J Re8ources MOvemrt Unrestrfcted funds General ftmd 4,£140,48& f3,916.TJ&> 123,74& ReBtrlcted lunds 204134 1203,288) 1,047,046 (l,033,8() 212,016 (217.743) 5W818 (519,4651 393,749 (391.699) 444.704 (442,851) 0,016> 3,250 (1.360) ,260 (420,336) PCC - Derbyshire PCC - Cheshire PCC-Cumbria PCC - West Midlands Derbyshire Victim Servic88 DertyshKe Young Vidims other grants and trusts Yothh Endownment Fund 13,240 (5,727) 2,050 1,853 (17> 1,890 (14,076) (1,16J> 3,291,976 (3,291,727) 249 TOTAL FUNDS 7,332.462 17.208,465) 123.997 Page 28 continued...
Not he Financ alst emen for the Year Ended 31 Marth 2025 17. MOVEMENT IN FUNDS - contlnued Comparatlves for movement hTrfunds Net Transfers At 31.3.24 At 1.4.23 in funds fijrnls Unrestrlcted 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 Restflcted funds PCC - sOh Yorkshire PCC - Derbyshire PCC - Cheshire 11,668 311 f3.139> 68,679 7,496 6,258 8,036 727 (63> 2.815 8.519 68.) 7,496 42,681 10,196 5,033 2,273 14,943 13,227 5.752 PCC - West Midlands Derbyshire Vidim Services Dert)yshire Young Victs'ms Other grants and trusts Youth ErKlownment Fund Prison Project- HMP Humber 18,232 5,760 2,2W 17,758 14,076 1.163 ,589) 106,074 87,069 193,143 TOTAL FUNDS 1,301,573 114.544 1,416,117 Page 29
esto he Finan alst emen for the Ye ed 31 March 2025 17. MOVEMENT IN FUNDS- contlnued Comparaliv8 net fflOVBmert. funds, incFuderlin the abo¥e ar8 a&fOll¥. Incoming Resources Moveme resources expended in funds Unrestrlcted fvnds General fund 3.049.139 f3.021.6641 27,475 Restrfcted funds PCC South YorkshiF8 PCC - Derbyshire PCC - Cheshire PCC.- Cumbria PCC - West Midlands Derbyshi Victim Services Derbyshire Young Vidims Other grants and trusts Youlh Endownment Fund Prison Project - HMP Humber 202,011 (205,1501 891,906 (823,227) 105,984 (98,488) 467,950 1461,692) 395,001 (386,965) 404,805 {404.078) (60,063) (811) (398.710) (65,730) (3,139> 68,679 7,496 6,258 8,036 727 (63) 2,815 3.626 399,559 61,141 (4589) 2,991,983 (2,904,914) 87.1 TOTAL FUNDS 6,041,122 (5,926,578) 114,544 Restrictgd Funds The restricted fijnds represent:_ - a South Yorkshire Police and Crime Commissioner grant speoficalty for Restoralive Justice Proiecl5, and a ceas8 grant. - Derbyshire Police and Crime Commissioner grants specifically for communty restorative justi, Detyshire Victim Services, anti-social behaviour, Derty8hire young victims and Got Your Back project. a Cumbria Police and Crime Commlssioner grant specffically for communty restoratlve justs.ce anti-social behaviour and schools and Pathways projects. West Midlands Police and Ctlme Commissioner grants specificalty for communty restorative justice and the Victims Fund Hate Crime Response project. grant from the Youth Endowment Fund for youth mentoring. - grants from Tesco. - a Humber Prison grant specificalty for a prison project at HMP Humber. UnTestriGtsd Funds These are expended at the diretIOn of the trustees to meet the general objectives of the chanty. 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 transfeThed to unrestricted fvrKls and designated as fix8J assets to match against future dewea"ation. Page 30
ote5 to the Financial S ff)r the Y r Ended 31 March 2025 18. EMPLOYEE BENEFrr OBLIGATIONS The charitable companys pellsion stheme is a defined contsibthDn scheme and . premiums paid are charged to the Statement of Financial Activities in the pwiod that they a paid. There wereno outstanding Of prepaid contributions at 31 Marth 2024. 19. RELATED PARTY OISCLOSURES There were no related party transactions for tyeAr ended 31 March 2025. ULTIMATE CONTROLLING PARTY Th? charity is controlled by the management committee. Page 31
tail ta men of Finan ial Activ for the Year Ended 31 March 2025 31.3.25 31.3.24 INCQMEAWJ ENDOWMENTS Donations and legacies Donations Grants 872 1,906 2,233,619 1,878,028 2,234,49f 1,879,934 Other tradlng actlvltles Fundraising events 1,480 1.149 Investment Income Deposit account interest 11,450 8.262 Charltsble actlvltles Sessional woth & training Grants 73,649 51,275 5,011,238 4,11J),502 5,084,887 4,161,777 Other Income Gain •Jn sale dtangible fixed assets 154 Totsl Incomlng resourc88 7.332,462 6,041,122 EXPENDITURE Charltsble actlvltle8 Wages & salaries Social security Pensions Vehicle leav•es Staff costs & recruitment Training 5,4148,799 4,384,&34 448,453 365,869 347,042 277,849 9,593 13,090 4,342 19.082 10,604 k 11 395,9J7 5.842 16.174 29,457 72,403 7,141 6,999 2N189 2,820 30.080 28,156 106,642 4,247 27,996 Volunteer expenses Reparation materials Insurance Repairs & IT costs Beneficiary costs 6,805,242 5,554,063 This page does fomi part of the stalutory financial st*ments Page 32
Detailed Year Ended 31 March 2025 31.3.25 31.3.24 Premises 35,594 30.712 Wages & salaries Social secuiity 118.590 12,442 21,158 111,105 11,567 24,096 152,190 143,788 Equlpment & malntenance Depreciation of tangible fixed assets 63,066 52,946 Telephone Postage, intIng & stationery Sundries R8freshments Bank charges 15,341 8,483 16,359 25,837 942 19,361 9,238 14613 23,468 1,109 66,942 67.789 Prof•ssiorFal & consuftancy Professional & payroll fees Consultan 29,780 39,537 25,514 26,527 69,317 52,041 Publlclty Marf(eting & publidty 5,314 13,589 Governance costs Auditors, remunerats'on 10.800 11,670 Total resources exp8rKl8d 7,208,465 5,926,578 Net Income 123,997 114,544 Page 33