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2023-03-31-accounts

Registered company number 04199237

Registered charity number 1097969

Restorative Justice Council Limited (A company limited by guarantee) Trustees' Report and Financial Statements

31 March 2023

Restorative Justice Council Limited Report and accounts Contents

Page
Reference and administrative details 1
Trustees' report 2
Independent examiner's report 15
Statement of financial activities 16
Statement of financial position 17
Notes to the financial statements 18

Restorative Justice Council Limited Reference and Administrative Details

Trustees

Ms Rebecca Rushton Ms Becky Beard Mr Michael Barton (resigned 17 June 2022) Mr Hardyal Dhindsa Mrs Janet Clark Mrs Sarah Louise Cairns Mr Philip Anthony Cawley Dr Gerard Drennan (resigned 6 June 2023) Dr Jonathan Paul Hobson Mrs Kira Le-Botos Ms Debbie Watters (appointed 17 June 2022)

Company secretary

Mr James Brandon Simon

Independent examiners

S.E.A Accountancy Limited Shaw House 1 Shaw Street Ashton-under-Lyne OL6 6QJ

Registered office

Rouen House Rouen Road Norwich NR1 1RB

Registered company number

04199237

Registered charity number

1097969

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RESTORATIVE JUSTICE COUNCIL LIMITED

REGISTERED COMPANY NUMBER: 04199237

REGISTERED CHARITY NUMBER: 1097969

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2023

The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and financial statements of the charity for the year ended 31 March 2023.

The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

The Restorative Justice Council's (RJC's) objectives are to:

  1. Promote the use of restorative justice in the criminal justice system, in schools, in the workplace and elsewhere in the community in situations where conflict may arise.

  2. Develop and promote agreed standards and principles for evaluation and guiding restorative practice.

  3. Advance education and research on restorative justice and the publication of the useful results of that research.

There has been no change in these objectives during the year. The Trustees have paid due regard to guidance issued by the Charity Commission regarding the public benefit of the activities that the RJC undertakes. The identifiable benefit of every activity of the RJC is the repair of harm caused to individuals and communities because of crime or conflict. This benefit is meant to be for the public or section of the public as stated in the vision of the RJC - that all persons harmed by crime or conflict should have the opportunity of access to a restorative approach.

Trustees have paid due regard to guidance issued by the Charity Commission in deciding our strategic objectives and have ensured these are aligned with our charitable aims and objectives. The Board of Trustees agreed four key strategic objectives which will underpin our work throughout this reporting period. All operational activities have been linked to one of the following four strategic objectives:

1] Expand our focus to increase knowledge of, and an evidence base for, restorative justice across all sectors

We will be more responsive to, and in tune with, developments in restorative justice across a wider range of sectors. Our policy positions and practice guidance will be informed by robust and up-to-date

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evidence and, where this test cannot be met, we will collaborate with sector experts and commissioning bodies to remedy research deficiencies.

2] Create collaborative relationships with statutory agencies across sectors to promote and increase the application of restorative justice

We will establish relationships with key policymakers in each sector and invite them to join our strategic policymaker network. Fostering collaborative relationships with statutory agencies and key policymakers will support us in scoping what knowledge and practice exists in each sector. The data collected will be used to promote and increase the application of restorative justice by publishing evidence-based policy briefings which clearly outline how restorative justice can be integrated into specific sectors.

3] Raise public awareness of restorative justice

We will ensure people have easier access to the information they need to be able make an informed choice about participating in a restorative process. Through print, social media and public engagement events, we will create engaging, informative, and accessible opportunities to learn about restorative justice. This will be supported by a redesign of our website and the creation of new awareness raising resources.

4] Consult with our membership and draw on their expertise to expand our reach and to ensure that our goals and strategies reflect their concerns

We will provide more opportunities for members to engage with the RJC’s Board and leadership to share their views, concerns, and needs. We will continue to develop sector specific working groups, where there is capacity to do so and, subject to pre identified outcomes, to support our policy and standards work. All collaborative work will be subject to alignment with our core values, mission, and strategic objectives; it will be transparent in its arrangement, fair and open to all members. To underpin this objective, we will develop a clear statement of terms of reference for the relationship between, and expectations of, memberships and the RJC.

Our Chief Executive, Jim Simon, has worked closely with the Board of Trustees to operationalise our strategic plan. The following five operational deliverables for the period April 2022 - March 2023 were approved by the Board:

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ACHIEVEMENTS AND PERFORMANCE

Our achievements and performance for the financial year April 2022 to March 2023 are set out below. We have reported our progress in relation to our current membership, Practice Registrations awarded and the overall progress against our operational deliverables.

Membership

Our overall membership has increased by 6.6% from the previous financial year. We have seen the biggest growth within our individual membership (15.2%) and organisational membership (11.1%).

We continue to see a reduction in our Accredited Practitioner memberships. This is due to Accredited Practitioners opting to transfer to our Registered Practitioner status.

We are also reporting a continued reduction in our student membership. We are reviewing why, although the assumption is that this is mainly driven by the cost of living as all student memberships are paid for by the individual and not the organisation.

Membership Type 31 March 2022 31 March 2023 Movement
Accredited Practitioner 19 15 -4
Individual Membership 198 221 23
Individual 3 Year 13 22 9
Student Membership 28 16 -12
Student 3 Year 5 2 -3
Organisation 80 86 6
Organisation 3 Year 19 24 5

Practice Registrations

Our overall Registrations have increased by 23.57% from the previous financial year. We have seen consistent growth across all Registrations with the exception of our Approved Courses.

We have seen the biggest growth within our Registered Practitioners (32.95%), Registered Restorative Organisation (62.5%) and Registered Service Provider (42.86%).

New applications for Registration with the RJC continue to be steady, month on month, and we are delighted to see a growing interest from organisations from outside of the criminal justice sector including schools, health providers and social care settings.

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Registration Type 31 March 2022 31 March 2023 Movement
Registered Practitioner - Advanced 40 63 23
Registered Practitioner -
Intermediate		 38 42 4
Registered Practitioner - Foundation 10 12 2
Accredited Practitioner 19 15 -4
Registered Service Provider 14 20 6
Registered Training Provider 16 17 1
Approved Courses 12 12 0
Registered Restorative Organisation 8 13 5

Strategic and Operational Plan 2022 - 2023

Strategic Objective 1 - Expand our focus to increase knowledge of, and an evidence base for, restorative justice across all sectors.

Operational Deliverable 1: Create opportunities to increase our knowledge of, and evidence base for, restorative justice across multiple sectors.

The Board are committed to ensuring that the RJC remains relevant across the restorative sector, in particular we want to ensure that we are able to proactively support those working restoratively outside of the criminal justice system. To better understand our current position within the restorative justice profession, the Board have commissioned a comprehensive audit to explore how we can develop our front-facing public image to encourage and encompass sectors, other than criminal justice, without disenfranchising or discouraging the present membership. To support us in this work, an external consultancy, CalComms, has been commissioned to lead an external and public relations exercise aimed at broadening the appeal of the RJC to a wider audience and thus increasing engagement from different sectors.

Over the past year, CalComms have worked with our CEO and the Board to agree the scope and parameters of this audit. They have conducted a series of online focus groups with both members and non-members and have undertaken secondary outreach through the promotion of online questionnaires. Interim reporting from CalComms suggests that engagement with the audit has been positive. Their final audit report is due to be presented to the Board in May 2023 and, those recommendations that the Board wish to take forward, will be reflected in our 2023-2024 Operational Plan.

To further support us expanding our knowledge of, and evidence base for, restorative justice across multiple sectors, we established our Research Advisory Group towards the end of the last financial year. The primary purpose of this group is to provide expert guidance and advice regarding research into restorative approaches, practice, and justice, in line with the RJC’s constitution and remit. Over

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the past year, the group have met four times both in-person and online. The group have provided advice and guidance on several key policy areas including the development of the RJC’s ongoing work on the use of restorative justice in cases of domestic violence, and implementing the findings from our collaborative project with the University of Gloucestershire on diversity in the restorative justice community of practice. The Board would like to take this opportunity to thank our Research Advisory Group members for generously providing their time and for their ongoing commitment to supporting the work of the RJC.

In addition to the Research Advisory Group, the RJC have sought to create other opportunities to engage with the restorative sector. This has included launching our Commissioned Service Managers network and continuing to host our annual Restorative Leaders’ Summit.

Our first Commissioned Service Managers network meeting was held in December 2022. Led by our Policy Officer, the network has been established to facilitate peer support amongst the staff in restorative justice / practice organisations / settings with a broad range of leadership and supervisory responsibilities. Open to RJC members, the first quarterly meeting was attended by twenty-four service managers increasing to thirty at our second meeting in March 2023. The network has discussed several key issues affecting service providers including the use of restorative justice in cases of domestic abuse and the implications of convictions for Joint Enterprise Guilty by Association for restorative practitioners.

Following the success of our first Restorative Leaders’ Summit in March 2022, we convened our second Summit online on Monday 17 October 2022. It was attended by 25 leaders from across the restorative sector in England, all of whom responded to a personal invitation from the RJC. The purpose of our second Summit was to convene a space to bring together the leaders from across a range of sectors that have an interest in broadening participation in restorative practice. This Summit was jointly hosted by Nina Champion, Director, Criminal Justice Alliance with presentations by Dr Anamika Twyman-Ghoshal and Dr Jon Hobson from the University of Gloucestershire. Given the success of these events, the Board and CEO have committed to hosting these annually, the next being in May 2023.

Strategic Objective 2 - Create collaborative relationships with statutory agencies across sectors to promote and increase the application of restorative justice.

Operational Deliverable 2: Establish relationships with key policymakers, civil servants, statutory agencies and sector leaders within England, Wales, and Northern Ireland.

The Board recognise the value of our involvement with the All-Party Parliamentary Group for Restorative Justice (APPG) to our membership and therefore have continued to support our CEO to maintain his seat on the Advisory Board. For the third year running, our CEO has been elected as Chair of the Advisory Board and has supported the APPG to deliver an ambitious programme of work over the past year.

This has included overseeing the work of the Advisory Board and contributing to the publication of three briefing papers and an investigation report focused on:

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  1. Raising practitioner standards within the criminal justice sector.

  2. Opening up universal access to restorative justice in the criminal justice sector.

  3. Implementing restorative practices in education, health and social care.

  4. Building an evidence base for recording and evaluation.

Through his involvement with the APPG, our CEO has been able to engage with key policymakers from the Ministry of Justice, Department of Education, Home Office, Department for Health and their devolved counterparts in Northern Ireland. As part of his work within Northern Ireland, our CEO has met with the Justice Minister and contributed to a review of the 2007 Protocol for community-based restorative justice schemes. The Board are particularly pleased with our growing presence within Northern Ireland. Led by our CEO, the RJC continue to build and develop effective working relationships across a range of government departments and are actively engaged with policymakers from across the political spectrum. We recognise this is an ongoing piece of work and, as such, will continue to reflect this activity within our operational plans.

Alongside the political engagement being led by the CEO, our Policy Officer has developed strong working relationships with key national stakeholders including the Association of Police and Crime Commissioners (APCC), the Domestic Abuse Commissioners Office (DAC) and National Police Chiefs Council (NPCC). We have developed effective working relationships with each stakeholder, which has led to collaborative working on several key projects, including co-ordinated responses to the publication of His Majesty’s Prison Service’s Restorative Justice Policy Framework, development of the DAC restorative justice policy and supporting the NPCC in developing their national guidance on restorative justice. Our CEO also continues to sit on the Victim Commissioners Restorative Justice Advisory Board and the Scottish Restorative Justice Forum.

Operational Deliverable 3: Publish a series of awareness raising resources targeted at the Ministry of Justice, Department of Education, Home Office and Department for Health and their devolved counterparts.

The Board had planned to develop and publish a range of awareness raising resources targeted at policy makers, however following a review of our operational plan it was decided that this potentially duplicated the work being undertaken by the APPG and therefore it was decided that we would not invest additional resources into this part of our operational plan.

Alongside these resources, the Board had committed to undertaking a review of 2014 ‘Restorative Justice in the Judiciary’ packs as these were outdated and no longer reflected the latest thinking nor the current legislation and government guidance. Despite receiving no funding to undertake this piece of work, the Board agreed that updating the publication would be of benefit to our membership and the wider restorative sector.

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Following a lengthy review and consultation process, the Board were delighted to agree to the publication of our revised ‘Restorative Justice in the Magistrates Court’ information pack in February 2023.

Our CEO publicly launched the publication at Restorative Solutions ‘Varying Restraining Orders’ conference held in Liverpool on the 23 February 2023. The publication has been made available as an open resource on the RJC’s website and circulated to a wide range of professionals working across the judiciary.

Feedback on the publication has been positive and the Board would like to thank also those involved in developing this publication including Andrew Robbins JP, Belong: Making

Justice Happen, Restorative Solutions, Citizens Advice, the Crown Prosecution Service and the Ministry of Justice.

Strategic Objective 3 - Raise public awareness of restorative justice.

Operational Deliverable 4: Create and deliver engaging, informative, and accessible opportunities for the public to learn about restorative justice.

Over the past year we have continued to commit resources to further developing engaging, informative and accessible resources for the public to learn more about restorative justice. We have continued to update our website and have added new case study examples which are an open resource and available to all those who visit our website. Our Standards Officer is working closely with our members to build a bank of case study examples which showcase restorative justice being used not only within the criminal justice sector, but schools, workplaces, health and social care settings.

In addition to our written case studies, we have launched a project in collaboration with Warwick University which has led to the creation of mock restorative justice facilitation demonstrations. The first of these demonstrations, recorded in February 2023, focused on a case of anti-social behaviour. The purpose of these recordings is to demonstrate how a restorative meeting is conducted and allow those considering participating, an opportunity to experience the process in action. To achieve this, actors were recruited to play the part of participants and RJC Registered Practitioners facilitated the meeting. To date, the recording has received 259 unique views through our website. Given the success of this project, we will be recording further demonstrations over the coming year.

The Board have also committed to developing a range of criminal justice promotions materials for both victims and offenders. The RJC’s Policy Officer, with the support of the Board’s Policy and Communication Committee, are currently in the process of reviewing a range of resources which have been collated from our members before designing a series of downloadable resources which we will make open source on our website.

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Finally, we are delighted that the RJC’s first podcast has now been recorded and made available through Spotify and Apple Podcasts. When considering how we make resources more accessible, the Board were mindful of the changing habits of the general public, particularly in relation to how and when information is accessed. Whilst we did not want to commit to producing a weekly podcast, our CEO has created a model which comprises of three limited series of seven episodes being published three times a year.

Our first season was recorded in early February 2023 and released for publication at the end of March 2023. In this first series, we discuss what restorative justice is and hear from a Victim and

Offender who participated in a restorative conference following an armed robbery at a local supermarket.

The podcast follows Gemma and Rob’s restorative journey from the point they decided to explore restorative justice through their restorative meeting. This unique way of presenting a case study has been well

received. To date the full series of the Podcast has been streamed via Spotify, Apple Music, and our website over 1000 times. We have engaged with audiences in the UK, USA, New Zealand, Iceland and Egypt to name but a few. The Board would like to thank Glenn Miller (Northern Ireland Alternatives), Becky Childs and Paul Shaw (Safer Communities – Restorative Cleveland) and, of course, Gemma and Rob for their support in producing our podcast.

Plans are now underway for season two which will be published later in the year.

Strategic Objective 4 - Consult with our membership and draw on their expertise to expand our reach and to ensure that our goals and strategies reflect their concerns.

Operational Deliverable 5: Continue to build services to support our members and provide opportunities to draw on their expertise.

Engaging with our members remains a priority for the Board and we have therefore continued to provide opportunities to engage directly with the Board and our CEO through our quarterly members roundtables which are hosted online to maximise engagement. These continue to be popular, although further work needs to be done to increase the overall attendance.

Since the publication of the University of Gloucestershire’s ‘Broadening Practitioner Representation’ research project report, we have consulted with our membership on how best we can take forward the recommendations contained within the report. A significant piece of work undertaken by the Board and the CEO is the development of the RJC’s anti-racism statement which was ratified by the Board in March 2023. This statement, published on our website, sets out how our staff, Board, and work programme will embody an anti-racism approach. Our membership played a significant role in developing our thinking and the subsequent development of our position

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statement through a series of consultation sessions. The Board and CEO are now engaged in developing our anti-racism action plan, which will underpin our statement.

We have continued to expand opportunities for member networking and have continued to host several member networks including our:

  1. Service Provider Network

  2. Registered Practitioner Skills Sharing forums

  3. Global Alliance for Restorative and Social Justice Network

  4. Network of Restorative Practitioners in Mental Health

Our Standards Officer has worked with members to help develop our thinking around best practice for restorative practitioner case supervision. This work is helping to shape our new Restorative Case Supervisor Registration Framework which we plan to launch in September 2023. We continue to engage with our membership to review our Practice Guidance for facilitating complex and sensitive cases with a view to updating this over the coming year.

Our Standards Officer has also developed a new members’ working group which will be focusing on producing a range of exemplar case management documents. A core group has been established with the first meeting planned for June 2023.

Other Achievements

The RJC has continued to provide briefings and responses to government consultations of relevance to restorative justice. Over the past year we have submitted a formal response to the Justice Select Committee’s pre-legislative scrutiny of the Victims Bill, consulted with the office of the Domestic Abuse Commissioner to develop their restorative justice policy and responded to Health Select Committee’s report on revisions to the NHS litigation process. We have continued to engage informally with the Criminal Justice Alliance, Victim Support and Why-me to develop a coordinated response on the proposed Victims Bill.

The RJC team have presented at several events over the past year including the Wales Restorative Approaches Partnership conference, Sussex Pathways conference, APCC Victims Portfolio Group and Human Resources Network. Our Standards Officer has presented awareness raising sessions at several Universities and practitioner networks.

Our CEO, in his role as Chair of the Advisory Board for the APPG, has supported the drafting of APPG responses to the Justice Select Committee’s pre-legislative scrutiny of the Victims Bill and HMPPS Restorative Justice Policy Framework. He has met with the Northern Ireland Justice Minister, Naomi Long, to progress the recommendations outlined within the APPG’s Inquiry Report. He has also met with the Shadow Justice Minister to provide a policy briefing and has attended several events on behalf of the APPG including consultation sessions held with the youth justice sector.

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Our CEO has supported the launch of the Black Practitioner Network, a commitment made as a result of the research findings outlined within the University of Gloucestershire’s ‘Broadening Practitioner Representation’ research project report.

'Resolution' continues to be a highly valued publication keeping a record of contemporary research, case studies, advice and support which members clearly hold in high regard. Our social media presence continues to grow and we have established a broad reach with 15.4k followers on Twitter and 1.3k followers on LinkedIn.

FINANCIAL REVIEW

The financial year itself was broadly in accordance with expectations and so supported our delivery plans in the context of the resource pressures previously anticipated.

The Board set out in our annual report for last year that the RJC was officially entering a growth phase after a significant difficult consolidation phase that occurred between 2018-2021. We had planned additional spending as part of this growth period which included recruiting a Policy and Communications officer and funds to conduct an external review of the RJC to ascertain how the appeal of the charity can be broadened, therefore increasing engagement from across the sector. The Board were aware that we would close this financial year with a deficit in our end of year total restricted and unrestricted funds. However, the overall deficit was more than anticipated due to increasing operational costs and unexpected challenges in securing external grant funding. Whilst our income has remained level, our overall expenditure has increased by £87k, including additional staff costs of £60k.

additional staff costs of £60k.
2022/2023 2021/2022
Annual Expenditure £218,246 £126,658
Annual Income £110,941 £111,475
At year end–unrestricted funds £114,113 £221,418
At year end–Restricted funds - -
Total restricted and unrestricted funds £114,113 £221,418

Whilst the Charity has £114k reserves remaining, we are aware that a continued deficit position is not sustainable in the longer term. Our CEO, with the support of the Board, has ensured that our operational plan, financial forecasting and budgets for the coming year enables steady growth, builds our reserves and allows us to continue to deliver our ambitious strategic plan.

Our current level of reserves complies with the Trustees' reserves policy. It is the policy of the RJC that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three months' unrestricted expenditure, plus the equivalent of one month's restricted expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant reduction in income, they will be able to continue the company's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has

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been maintained throughout the year. Having reviewed our accounts for the last financial year and our financial plans for the next 12 months, Trustees are confident that the Charity remains a going concern.

STRUCTURE, GOVERNANCE, AND MANAGEMENT

The Restorative Justice Council is a company limited by guarantee (04199237) and is a registered charity number 1097969. The company is constituted under a trust deed.

The RJC Board of Trustees is formed of six Member Trustees elected from the membership and four Council Trustees, who are appointed by the Board and ratified by the members. None of the Trustees have any beneficial interest in the company. All Trustees are members of the company and guarantee to contribute £1 in the event of a winding-up. The role of the Board of Trustees is to ensure that the activities of the RJC fulfil its stated purpose with due regard to guidance published by the Charity Commission on public benefit.

New Trustees sign up to the Board's agreed Code of Conduct. An induction meeting is held with the RJC's Chair. Information on the organisation, including copies of the Articles of Association, relevant decision-making procedures and minutes of past Board meetings are provided by the Chief Executive.

Trustees regularly review the Board's performance, ensuring that it is providing effective governance by working in support of the organisation's objectives while holding the staff team to account.

The Board of Trustees and the Chief Executive comprise the key management personnel of the RJC, in charge of directing, running, and operating the organisation on a day-to-day basis.

The Board delegates day-to-day management of agreed operational matters to the Chief Executive and holds him accountable. The Chief Executive puts in place the necessary controls and procedures based on these policies and undertakes the necessary risk identification and assessment. The Chief Executive also delegates responsibilities to his staff and holds them accountable to the Board of Trustees.

The Chief Executive's and staff teams salaries were last reviewed in January 2023 where the Board agreed a salary increase in line with cost of living increases in similar organisations. Future pay reviews will be undertaken annually and, subject to affordability, may be increased in line with inflation. To support our employees during a time of significant financial uncertainty, in line with similar organisations, a one-off cost of living payment for all staff (pro-rata payment for part-time employees) was approved by the Board in December 2022.

The Trustees have assessed the risks to which the RJC is exposed and are satisfied that the systems are in place to mitigate exposure to the major risks. A risk management policy is in place and a risk register is reviewed regularly at Board meetings. The major external risk to the RJC is that of securing sufficient income / funding to cover our operational costs. The CEO ensures that the Chair is updated on the finances on a regular basis and reports to the Board at each meeting. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and for ensuring consistent quality of services for all operational aspects of the RJC's

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activities. These are regularly reviewed to ensure they continue to meet the needs of the organisation. The Board, under the guidance of our CEO, are currently exploring a number of opportunities to diversify our income potential which will strengthen our financial position moving forward.

The Trustees collectively act on behalf of our members as set down in the Memorandum of Association. Trustees meet every three months and scrutinise the financial reports presented by the CEO.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Dr G Drennan (resigned 6 June 2023)

Ms R Rushton

Ms R Beard Mr M Barton (resigned 17 June 2022)

Mr H Dhindsa Ms J Clark Mr P Cawley Ms S Cairns Dr J Hobson Ms K Le-Botos

Ms Debbie Watters (Appointed 17 June 2022)

MEETING ATTENDANCE

The Board of Trustees have held seven full meetings over the past year. This does not include additional sub-committee meetings.

The number of Trustees attending each of these meetings is outlined below:

Date of meeting Expected Attendance Absent
8 June 2022 12 11 1
17 June 2022 (AGM) 12 7 5
16 September 2022 11 11 0
14 December 2022 10 9 1
18 January 2022 10 8 2
22 February 2022 10 8 2
22 March 2022 10 9 1

The required quorum for all meetings was met.

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TRUSTEES' RESPONSIBILITIES

The trustees, who are also the directors for the purposes of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company and charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DISCLOSURE OF INFORMATION TO INDEPENDENT EXAMINERS

Each person who was a director at the time this report was approved confirms that:

The Trustees' report was approved by the Board of Trustees on 31st May 2023 and signed on their behalf:

Ms Debbie Watters Chair of Trustees

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Restorative Justice Council Limited Independent examiner's report to the members of Restorative Justice Council Limited

I report on the unaudited financial statements of Restorative Justice Council Limited for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Statement of Financial Positionand notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

Responsibilities and basis of report

As the trustees of the charitable company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the accounts of the charitable company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

I am qualified to undertake the examination, being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).

In connection with my examination, no matter has come to my attention:

have not been met; or

Stephanie Stevens

for and on behalf of S.E.A Accountancy Limited Independent examiner 31 May 2023

Shaw House 1 Shaw Street Ashton-under-Lyne Lancashire OL6 6QJ

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Restorative Justice Council Limited

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the year ended 31 March 2023

Notes Unrestricted Restricted 2023 Total
£
£
£
Donations and legacies
4
1,026
-
1,026
Charitable activities
5
109,648
-
109,648
Investments
6
267
-
267
Total income
110,941
-
110,941
Expenditure on:
Charitable activities
7
218,246
-
218,246
Total expenditure
218,246
-
218,246
Net expenditure
(107,305)
-
(107,305)
Net movement in funds
(107,305)
-
(107,305)
Total funds brought forward
16
221,418
-
221,418
Total funds carried forward
114,113
-
114,113		 2022 Total
£
1,024
110,390
61
111,475
126,658
126,658
(15,183)
(15,183)
236,601
221,418

The statement of financial activities includes all gains and losses recognised in the year.

All activities derive from continuing operations.

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Restorative Justice Council Limited Statement of Financial Position as at 31 March 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due
within one year
12
Net current assets
Net assets
Funds
Unrestricted funds
General funds
16
Total funds		 2023
£
1,347
10,196
135,466
145,662
(32,896)
112,766
114,113
114,113
114,113		 16,080
249,611
265,691
(45,661)		 2022
£
1,388
220,030
221,418
221,418
221,418

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

The trustees are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The trustees have acknowledged on the balance sheet as at 31 March 2023 their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

Debbie Watters Trustee Approved by the board on 31 May 2023

17

Restorative Justice Council Limited Notes to the Accounts for the year ended 31 March 2023

1 Summary of significant accounting policies

Basis of preparation

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of specified services it is deferred until the criteria for income recognition is met.

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

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.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Individual items over £100 are treated as capital for the purposes of these accounts. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Computer equipment

Over 3 years

18

Restorative Justice Council Limited Notes to the Accounts for the year ended 31 March 2023

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Pensions

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Costs are apportioned in line with the activity that the employee is assigned to. Pension costs are only allocated to restricted funds if this is stipulated in the grant agreement.

Legal status of the charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per trustee of the charity.

2 Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Net income/ (expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation of owned fixed assets
Independent examiners' remuneration for independent examination services
Other accountancy services
4
Donations and legacies
Unrestricted
Restricted
£
£
Donations
1,026
-
1,026
-
5
Charitable activities
Unrestricted
Restricted
£
£
Assessment fees
40,761
-
Events and conferences
18,375
-
Membership fees
49,416
-
Network Hosting
-
-
Consultancy income
1,096
-
Other income
-
-
109,648
-		 2023
£
1,122
750
1,788
Total 2023
£
1,026
1,026
Total 2023
£
40,761
18,375
49,416
-
1,096
-
109,648		 2022
£
761
750
1,487
2022
£
1,024
1,024
2022
£
45,500
12,781
46,117
3,000
2,842
150
110,390

19

Restorative Justice Council Limited Notes to the Accounts

for the year ended 31 March 2023

6
Investments
Bank interest received
7
Charitable activities costs
Accountancy fees
Bank charges
Computer running costs
Conference and event fees
Depreciation
Employer's NI contributions
Governance costs
Insurance
Offsite Storage
Other professional fees
Partial Exemption VAT
Pension
Postage and stationery
Rent
Subscriptions
Sundry expenses
Telephone
Training and CPD
Travel and subsistence
Wages and salaries		 Unrestricted
£
267
267
Unrestricted
£
2,538
331
4,791
756
1,122
10,711
1,850
1,156
329
13,081
1,655
10,131
95
491
9,982
282
510
3,335
10,375
144,725
218,246		 Restricted
£
-
-
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2023
£
267
267
2023
£
2,538
331
4,791
756
1,122
10,711
1,850
1,156
329
13,081
1,655
10,131
95
491
9,982
282
510
3,335
10,375
144,725
218,246		 2022
£
61
61
2022
£
2,237
222
3,411
2,368
761
5,487
-
1,001
215
441
1,272
6,191
197
468
3,151
134
353
1,451
2,758
94,540
126,658

8 Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 (2022 : nil).

Trustees' expenses

Trustees' were reimbursed £926 in travel expenses for the year ended 31 March 2023 (2022 : £nil).

9
Staff costs
Wages and salaries
Social security costs
Other pension costs
Average number of employees during the
Administration
Development		 Unrestricted
£
144,725
10,711
10,131
165,567
year		 Restricted
£
-
-
-
-		 Total 2023
£
144,725
10,711
10,131
165,567
Number
1
3
4		 Total 2022
£
94,540
5,487
6,191
106,218
Number
1
2
3

No employees received emoluments in excess of £60,000.

20

Restorative Justice Council Limited Notes to the Accounts for the year ended 31 March 2023

10 Tangible fixed assets

Cost or valuation
At 1 April 2022
Additions
At 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
Carrying amount
At 31 March 2023
At 31 March 2022
11
Debtors
Trade debtors
Prepayments
12
Creditors: amounts falling due within one year
Other taxes and social security costs
Other creditors
Accruals
Deferred income		 2023
£
7,518
2,678
10,196
2023
£
-
1,294
1,480
30,122
32,896		 Computer
equipment
At cost
£
2,287
1,081
3,368
899
1,122
2,021
1,347
1,388
2022
£
13,954
2,126
16,080
2022
£
5,886
2,308
923
36,544
45,661

13 Movement in deferred income

Income is deferred based on the service delivery of projects.

The movement in deferred income is below:

Membership fees
Assessment fees
Consultancy
Events
14
Movement in deferred income - prior year
Membership fees
Assessment fees
Consultancy
Events		 2022
£
21,564
11,665
825
2,490
36,544
2021
£
22,158
9,767
-
-
31,925		 Released
£
(21,564)
(11,665)
(825)
(2,490)
(36,544)
Released
£
(22,158)
(9,767)
-
-
(31,925)		 Deferred
£
12,552
16,710
-
860
30,122
Deferred
£
21,564
11,665
825
2,490
36,544		 2023
£
12,552
16,710
-
860
30,122
2022
£
21,564
11,665
825
2,490
36,544

21

Restorative Justice Council Limited Notes to the Accounts for the year ended 31 March 2023

15
Analysis of net assets between funds
Fixed assets
Current assets
Current liabilities
16
Movement in total funds
Unrestricted funds
General fund
Total unrestricted funds
Total funds		 Unrestricted
£
1,347
145,662
(32,896)
114,113
At 1 April 2022
£
221,418
221,418
221,418		 Restricted
£
-
-
-
-
Net movement
in funds
£
(107,305)
(107,305)
(107,305)		 2023
£
1,347
145,662
(32,896)
114,113
Transfers
between funds
£
-
-
-		 2022
£
1,388
265,691
(45,661)
221,418
At 31 March
2023
£
114,113
114,113
114,113

17 Purpose of funds

Unrestricted funds

These funds are held for meeting the objectives of the charity and to provide reserves for future activities. Subject to charity legislation, they are free from all restrictions on their use.

18
Net movement in funds
General fund
Total unrestricted funds
Total funds
19
Comparative movement in total funds
Unrestricted funds
General fund
Total unrestricted funds
Total funds
20
Comparative net movement in funds
Unrestricted funds
General fund
Total funds		 At 1 April 2021
£
236,601
236,601
236,601		 Incoming
resources
£
110,941
110,941
110,941
Net movement
in funds
£
(15,183)
(15,183)
(15,183)
Incoming
resources
£
111,475
111,475
111,475		 Resources
expensed
£
(218,246)
(218,246)
(218,246)
Transfers
between funds
£
-
-
-
Resources
expensed
£
(126,658)
(126,658)
(126,658)		 Movement in
funds
£
(107,305)
(107,305)
(107,305)
At 31 March
2022
£
221,418
221,418
221,418
Movement in
funds
£
(15,183)
(15,183)
(15,183)

22

Restorative Justice Council Limited Notes to the Accounts for the year ended 31 March 2023

21 Presentation currency

The financial statements are presented in Sterling.

22 Legal form of entity and country of incorporation

Restorative Justice Council Limited is a charitable company limited by guarantee and incorporated in England.

23 Principal place of operation

The address of the charity's principal place of operation and registered office is:

Rouen House Rouen Road Norwich NR1 1RB

23

Restorative Justice Council Limited Detailed Statement of Financial Activities for the year ended 31 March 2023

This schedule does not form part of the statutory accounts

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Charitable activities
Assessment fees
Events and conferences
Membership fees
Network Hosting
Consultancy income
Other income
Investments
Bank interest received
Total income
EXPENDITURE
Charitable activities costs
Accountancy fees
Bank charges
Computer running costs
Conference and event fees
Depreciation
Employer's NI contributions
Governance costs
Insurance
Offsite Storage
Other professional fees
Partial Exemption VAT
Pension
Postage and stationery
Rent
Subscriptions
Sundry expenses
Telephone
Training and CPD
Travel and subsistence
Wages and salaries
Total expenditure
Net expenditure		 Unrestricted
£
1,026
40,761
18,375
49,416
-
1,096
-
109,648
267
110,941
2,538
331
4,791
756
1,122
10,711
1,850
1,156
329
13,081
1,655
10,131
95
491
9,982
282
510
3,335
10,375
144,725
218,246
218,246
(107,305)		 Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total 2023
£
1,026
40,761
18,375
49,416
-
1,096
-
109,648
267
110,941
2,538
331
4,791
756
1,122
10,711
1,850
1,156
329
13,081
1,655
10,131
95
491
9,982
282
510
3,335
10,375
144,725
218,246
218,246
(107,305)		 Total 2022
£
1,024
45,500
12,781
46,117
3,000
2,842
150
110,390
61
111,475
2,237
222
3,411
2,368
761
5,487
-
1,001
215
441
1,272
6,191
197
468
3,151
134
353
1,451
2,758
94,540
126,658
126,658
(15,183)

24