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2023-03-31-accounts

ANNUAL REPORT

Trustees Report and Financial Statements Year Ending 31st March 2023

CENTRE FOR PEACEFUL SOLUTIONS

Registered Charity Number: 1117611

Centre for Peaceful Solutions

Contents

Legal and Administrative Information............................................................ 3
Trustees Report.................................................................................................. 4
Independent Examiner’s Report....................................................................... 12
Statement of Financial Activities..................................................................... 14
Balance Sheet...................................................................................................... 15
Notes to the Financial Statements.................................................................. 16

Registered Charity Number: 1117611 Registered Charity Number: 1117611

3

Centre for Peaceful Solutions

Legal and Administrative Information For the year ended 31 March 2023

Trustees

Maria Arpa MBE (Founder) Andrew Goodman Paul Rose Noor Akbar

Registered Charity Number 1117611
Principal Address 31 Walm Lane
London
NW5 5SH
Accountant Tall Horse Consultancy
SBC House
Restmor Way
Wallington
SM6 7AH
Independent Examiner David Payne BA(Hons) FCA
Turpin Barker Armstrong
Allen House
1 Westmead Road
Sutton
Surrey SM1 4LA
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

Registered Charity Number: 1117611Registered Charity Number: 1117611

4

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2022/23

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Centre for Peaceful Solutions is an unincorporated Association. The charity was founded on 22nd May 2006 and was registered with the Charity Commission on 17 January 2007. The governing document is the constitution which was adopted on 22 May 2006.

APPOINTMENT OF TRUSTEES

The trustees are listed on page 3. The trustees are appointed on the basis of need for the organisation to have the range of skills, knowledge, and experience to monitor the activities of the organisation and set out policy.

RISK MANAGEMENT

The trustees have overall responsibility for The Centre for Peaceful Solutions’ internal system of control. They have approved the policies and procedures that are used in our work. The board continually reviews the working practices.

Registered Charity Number: 1117611Registered Charity Number: 1117611

5

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2022/23

The Objectives are:-

To establish, promote and provide for the public benefit and the better preservation of public order, services directed to the resolution of conflict between persons, organisations or groups which arises from interpersonal conflict, principally through the means of mediation, conciliation and group facilitation, and to provide such services for people at risk of becoming involved in such disputes.

To provide education and training concerning the resolution of disputes or conflicts and in particular to promote understanding of the nature and causes of any such dispute or conflict, and of the means of managing disputes or conflicts for the purpose of their peaceful resolution in the interests of good citizenship. To promote and provide education and training for those persons who desire to become mediators, conciliators and facilitators.

ACTIVITIES AND ACHIEVEMENTS

Overview

By March 2022, many of the pandemic restrictions had been lifted. Our charity shops began to fully open giving us room to plan ahead for income. By going online with training and casework we were able to find opportunities to expand our work online. In 2022 we were able to resume our project in Dartmoor Prison and begin our new Life After Prison project.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

6

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2022/23

OUR WORK WITH INDIVIDUALS AND FAMILIES

This year we continued and expanded our work online. By going online we have been able to work with clients across the UK and use our trained Dialogue Road Map Facilitators who also live in other parts of the UK.

During 2022/23 we have supported thirty five participants. The work is a blend of one to one sessions, mediation casework and family circles. Depending on the presenting problem we recommend a course of sessions to suit the situation.

For example:

Peter, Sam and James (names changed)

Peter, Sam and James are adult brothers. When their elderly father went into sudden decline and died, they were left broken hearted. During his short illness the brothers had disagreed on the course of action for his care and when he died they began to blame each other. The conflict between the brothers spread into extended family with the funeral being a point of escalation.

Family traditions were not upheld further upsetting elders in the family. By the time Peter contacted Peaceful Solutions he was feeling shock and guilt for the tragic ending of his father’s life, but none of the brothers were speaking to each other. In a series of mediated meetings the brothers were able to accept the mistakes they had made and apologise to other family members. “The fact that we are now able to talk to each other is a huge milestone. I wish we had talked to Peaceful Solutions much earlier”.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

7

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2022/23

Amy (name changed)

Amy was devastated when her beloved pet died. Having been a constant companion during Covid lockdowns, the loss was unbearable and she had fallen into depression. With friends suggesting that she get another pet, and family trivialising the loss, Amy believed she had no one to talk to.

During a series of one to one sessions, her Dialogue Road Map Facilitator was able to fully listen, empathise with the emotions and help Amy come to terms with the loss by acknowledging the very real grief she was experiencing. “I feel heard and understood and that has been a bridge from depression to coping. I learned useful ways to process my feelings instead of allowing them to pull me down.

OUR WORK IN PRISONS

This year we were able to resume the project in Dartmoor Prison. With only two Facilitators left, the Senior Management Team agreed to restart the project as the Peaceful Solutions Team. Seven new men were trained as DRM Facilitators in June 2022 and they started work in July.

Being a DRM Facilitator is a full time prison paid job. Our team of seven new Facilitators, along with the two remaining Facilitators, has been very successful.

The two experienced Facilitators have been able to support the new Facilitators. We were also in receipt of a generous donation to enable monthly in person supervision by one of our faculty, Louisa Burnand, along with Hervé de Trogoff, a Facilitator from our DRM 2019 cohort who generously volunteers.

Maria Arpa and David Ellis visit the prison quarterly for ongoing training to develop mastery and broaden the scope of the work and stay in touch in between visits. This means that our team is supported by the Centre for Peaceful Solutions.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

8

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2022/23

With this improved system of support the Facilitators were able to support 100 prisoners between July and December, with each participant receiving an initial six one to one sessions, over 500 sessions have been conducted.

Annual Report of the Independent Monitoring Board at Dartmoor Prison, January 2023:

“ Members of the Board have identified areas of concern when talking to prisoners. A level of covert bullying which is not reported has been evident this year. As the year has progressed, the Board has increasingly and regularly heard from prisoners of their concerns about bullying between prisoners, including by the nature of offence, older prisoners and in one case because of disability. These findings are supported by the excellent work undertaken by the Peaceful Solutions Team (formerly Dialogue Road Mapping). Established in June 2022, a group of nine volunteer facilitators across most of the wings, with the senior managing chaplain as the point of contact, carry out one-to-one confidential sessions with men who have issues which they feel unable to bring to more formal channels. In addition, the slow progress in key worker rollout denies many of these men the opportunity to talk in confidence to a trusted individual. In August and September 2022, the group carried out 149 individual sessions; bullying, relationships with prisoners, self-harm and substance abuse were some of the key concerns raised.”

Registered Charity Number: 1117611 Registered Charity Number: 1117611

9

Life after Prison

Even with good family support, the trauma of prison and the horror of continuous 23 hour lockdowns during Covid have had a detrimental effect on the mental health of people re-entering society.

For example, Dave (name changed) was released without any place to go. After a relative paid for one night at a hotel, he was left on his own, unable to access his £46 discharge grant, with no alternative but to stay with friends at the town of his crime or face sleeping on the streets.

In another example, Alan (name changed) was dropped off in a town where he knew no one in a one room flat with no furniture. With our support both of them have been able to find a way despite the odds being against them. They reported that having online emotional support relieved them from suicidal thoughts and gave them motivation to improve their lives and keep them away from re-offending.

These examples and other cases prompted us to develop this latest project which is in development as we figure out how to best serve our beneficiaries and navigate the probation system.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

10

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR

2022/23

Statement of Public Benefit

In setting our objectives and planning our activities, our trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

CPS is committed to enabling as many people as possible to benefit through casework, participation in workshops, training and volunteering. This year we have supported at least 150 people directly and impacted at least 500 people indirectly.

Financial Review

The main income for 2022/23 came from Gift Aid from our charity shop sales. Our fee generating Training Programme has also brought in income. Our aim is to become a sustainable charity through our enterprise therefore reducing reliance on grants.

Before the finalising of the accounts it was discovered that there has been a Gift Aid over claim. The accounts have been adjusted and we have reported the matter to HMRC

Reserves Policy

The charity can cover its running costs for 6 months. This will enable the charity to meet statutory and contractual responsibilities in the event of ceasing to trade.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

11

Statement of the Trustees’ Responsibilities

The Trustees are responsible for preparing accounts for each financial year which give a true and fair view of the charity’s financial activities during the period and of its financial position at the end of the period. In preparing accounts giving a true and fair view, the management committee should follow best practice and:

prepare accounts on the going concern basis.

The Trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the accounts comply with the law. They are also responsible for safeguarding the assets of the charity and for taking the reasonable steps for the prevention and detection of fraud and other irregularities.

By the order of the trustees

Signed:

Date: 06/10/2023

Maria Arpa, Chairperson

Registered Charity Number: 1117611 Registered Charity Number: 1117611

12

Centre for Peaceful Solutions

INDEPENDENT EXAMINER’S REPORT

I report to the trustees on my examination of the accounts of Centre for Peaceful Solutions, charity number: 1117611, for the year ended 31/03/2023. As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below) which gives me cause to believe that in, any material respect: • the accounting records were not kept in accordance with section 130 of the Charities Act; or • the accounts did not accord with the accounting records; or • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination. Other than that disclosed below, I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

13

Centre for Peaceful Solutions

INDEPENDENT EXAMINERS REPORT

Disclosure:

In carrying out my examination it was brought to my attention by the Trustees that the Charity had discovered after the balance sheet date an overclaim of Gift Aid amounting to £35,373 at 31st March 2023. The Trustees promptly investigated and found that this was due to a lapse in internal controls which had allowed a staff member to claim Gift Aid more than once on particular donations made to the charity shops of the trading subsidiary. The Trustees have informed both the Charity Commission and HMRC of the overclaim and have undertaken a full range or corrective actions including staff training, improved internal monitoring of key related ratios and routine internal audits. Given the voluntary disclosure of this overclaim to myself, the Charity Commission and HMRC, as well as the corrective action taken, I have no reason to suspect that this was anything other than a lapse in internal controls and judgement of one staff member, which is unlikely to reoccur in future. The amount of the overclaimed Gift Aid is included within the Charity accounts for the year to 31st March 2023 as a creditor and referenced in the Trustees Report. I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Signed: Date:

Name: David Payne

Fellow of the Institute of Chartered Accountants in England and Wales

Address: Turpin Barker Armstrong, Allen House, 1 Westmead Road, Sutton, Surrey SM1 4LA

Registered Charity Number: 1117611 Registered Charity Number: 1117611

14

Centre for Peaceful Solutions

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

Note
Income from:
2
3
4
5
6
6
6
6
6
6
7
Reconciliation of funds:
Donations and legacies
Charitable activities
Dialogue Road Map
Raising funds
Investments
Total income
Expenditure on:
Other trading activities
Total expenditure
Charitable activities
Digital activity
Prisons and Life After Prison
Schools
Dialogue Road Map
Research and development
Total funds brought forward
Net income / (expenditure) for the year
Total funds carried forward		 Unrestricted
£
177,193
-
-
484		 Restricted
£
111,885
26,738
-
-		 2023
Total
£
289,078
26,738
-
484
316,300
1,530
61,012
12,301
9,113
93,914
4,048
181,918
134,382
324,862
459,244		 Unrestricted
£
21,920
-
3,187
-		 Restricted
£
88,571
57,548
12,751
-		 2022
Total
£
110,491
57,548
15,938
-
177,677 138,623 25,107 158,870 183,977
1,530
16,652
12,301
9,113
25,632
1,223		 -
44,360
-
-
68,282
2,825		 8,916
7,601
13,641
6,948
1,050
1,665		 -
88,801
-
-
13,399
17,378		 8,916
96,402
13,641
6,948
14,449
19,043
66,451 115,467 39,821 119,578 159,399
111,226
5,979		 23,156
318,883		 (14,714)
20,693		 39,292
279,591		 24,578
300,284
117,205 342,039 5,979 318,883 324,862

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.

15

Centre for Peaceful Solutions

Balance sheet

As at 31 March 2023

2023 2022
Note £ £ £ £
Fixed assets:
Tangible assets 12 - 83
Investments in subsidiaries 13 2 2
2 85
Current assets:
Debtors 14 165,759 12,976
Cash at bank and in hand 359,247 318,883
525,006 331,859
Liabilities:
Creditors: amounts falling due within one year 15 (65,764) (7,082)
Net current assets 459,242 324,777
Total net assets 459,244 324,862
The funds of the charity: 17a
Restricted income funds 341,921 318,883
Unrestricted income funds:
General funds 117,323 5,979
Total unrestricted funds 117,323 5,979
Total charity funds 459,244 324,862

Approved by the trustees on 6 October 2023 and signed on their behalf by

M Arpa Chair

16

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

a) Statutory information

Centre for Peaceful Solutions is an unincorporated charity registered with the Charity Commission for England and Wales.

The principal place of business is 12 Chamberlayne Road, London, NW10 3JD.

b) Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

d) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

17

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that 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 charity 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 a specified service is deferred until the criteria for income recognition are met.

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

g) 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.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

i) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

18

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

j) Allocation of support costs

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

Dialogue Road Map 33.8%
Digital activity 6.8%
Research and development 5.1%
Prisons and Life After Prison 52.1%
Schools 2.2%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Tangible fixed assets

Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

5 years

l) Investments in subsidiaries

Investments in subsidiaries are at cost.

m) 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.

n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

19

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

Donations
Gift Aid		 Unrestricted
£
157,860
19,333		 £
34,490
77,395
Restricted		 2023
Total
£
192,350
96,728		 Unrestricted
£
4,198
17,722		 £
17,681
70,890
Restricted		 2022
Total
£
21,879
88,612
177,193 111,885 289,078 21,920 88,571 110,491

3 Income from charitable activities

Fees - training courses
Mediation services sales
Total income from charitable activities
All income from charitable activities is restricted
4
Grants - Furlough scheme
5
Interest
Income from investments
Income from other trading income		 2023
Total
£
-		 Unrestricted
£
3,187		 2023
Total
£
26,738
-		 2022
Total
£
50,954
6,594
26,738 57,548
£
12,751
Restricted		 2022
Total
£
15,938
- 3,187 12,751 15,938
2023
Total
£
484		 2022
Total
£
-
484 -

All income from investments is unrestricted.

20

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

6a Analysis of expenditure (current year)

Staff costs (Note 8)
Volunteer expenses
Programme direct costs
Fundraising
Governance
Administration support
Other support costs
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Raising
funds
£
-
-
-
1,530
-
-
-		 Charitable activities Charitable activities Charitable activities Governance
costs
£
2,912
-
-
-
-
3,039
643		 Support
costs
£
-
16,292
625
-
1,800
19,362
8,078		 2023
Total
£
91,363
16,292
27,814
1,530
1,800
22,401
20,718		 2022
Total
£
87,855
12,069
7,265
8,916
-
3,180
40,114
Dialogue
Road Map
£
32,456
-
4,810
-
-
-
7,094		 Digital
activity
£
5,821
-
-
-
-
-
1,423		 Research and
development
£
4,869
-
-
-
-
-
57		 Prisons and
Life After
Prison
£
42,511
-
22,379
-
-
-
3,392		 Schools
£
2,794
-
-
-
-
-
31
1,530
-
-		 44,360
14,422
2,230		 7,244
4,607
450		 4,926
3,854
333		 68,282
22,199
3,433		 2,825
1,075
148		 6,594
(6,594)		 46,157
(46,157)		 181,918
-
-		 159,399
-
-
1,530 61,012 12,301 9,113 93,914 4,048 - - 181,918 159,399
8,916 96,402 13,641 6,948 14,449 19,043 - -

21

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

6b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 8)
Volunteer expenses
Programme direct costs
Fundraising
Governance
Administration support
Other support costs
Support costs
Governance costs
Total expenditure 2022		 Raising
funds
£
-
-
-
8,916
-
-
-
8,916
-
-
8,916		 Dialogue
Road Map
£
52,616
7,171
7,265
-
-
1,908
14,492
83,452
7,457
5,493
96,402		 Digital
activity
£
4,405
581
-
-
-
159
6,663
11,808
1,055
778
13,641		 Research and
development
£
4,405
581
-
-
-
159
870
6,015
537
396
6,948		 Prisons and
Life After
Prison
£
8,810
1,412
-
-
-
318
1,968
12,508
1,118
823
14,449		 Schools
£
8,809
1,162
-
-
-
318
6,196
16,485
1,473
1,085
19,043		 Governance
costs
£
4,405
581
-
-
-
159
3,430
8,575
-
(8,575)
-		 Support
costs
£
4,405
581
-
-
-
159
6,495
11,640
(11,640)
-		 2022 Total
£
87,855
12,069
7,265
8,916
-
3,180
40,114
159,399
-
-
159,399

22

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2023 2022
£ £
Depreciation 83 -
Independent Examiner's Fee (excluding VAT):
Independent Examination 1,500 1,200

8 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2023
£
85,434
5,929
-		 2022
£
83,508
3,954
393
91,363 87,855

No employee earned more than £60,000 during the year (2022: nil).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £58,233 (2022: £55,679).

Trustees' remuneration and benefits

Trustees' remuneration and benefits
Trustees' salaries
Trustees' social security costs		 2023
£
52,000
6,233		 2022
£
50,000
5,679
58,233 55,679

In keeping with the conditions of the constitution, Ms M Arpa who is a Trustee and CEO of the charity and is responsible for the delivery of the programmes, is allowed remuneration and expenses. Her remuneration for the year to 31 March 2023 was £52,000 (2022: £50,000).

There were no trustees' expenses paid for the year ended 31 March 2023 (2022: £nil).

23

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 2 (2022: 3).

10 Related party transactions

Peaceful Solutions Limited is the wholly owned, trading subsidiary of the Charity. It operates charity shops in North London.

Description of transaction 2023 2022
£ £
Income
Gift aid raised on sales in the shops, paid direct to the charity 96,728 88,612
Donations 170,719 16,462
Expenditure
Management support services 14,039 -
Debtors
Loan - balance outstanding at year end 10,094 10,094

11 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12 Tangible fixed assets

All of the above assets are used for charitable purposes.
At the end of the year
Cost
At the start of the year
At the start of the year
Depreciation
At the end of the year
At the start of the year
At the end of the year
Net book value
Charge for the year		 Fixtures
and
fittings
£
6,379
6,379
6,296
83
6,379
-
83

24

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

13
Investment in subsidiaries
14
15
Gift Aid to be repaid to HMRC
Deferred income
Trade creditors
Cost
Peaceful Solutions Limited
Peaceful Solutions Mediation Services Limited
Taxation and social security
Grants payable
Creditors: amounts falling due within one year
Other debtors
Amounts due from subsidiaries
Investments comprise:
Trade debtors
Peaceful Solutions Mediation Services Limited is no longer trading. It was
closed down and removed from the register at Companies House in August
2023
Debtors
Other creditors		 2023
£
2		 2022
£
2
2023
£
1
1		 2022
£
1
1
2 2
2023
£
11,810
4,855
149,094		 2022
£
-
2,882
10,094
165,759 12,976
2023
£
3,721
-
-
35,373
3,600
23,070		 2022
£
-
(4,248)
-
-
11,330
-
65,764 7,082

Deferred income comprises course fees received in advance. £23,070 was deferred in the current year (2022: £nil)

25

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

16a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Investment in subsidiaries
Net current assets
Net assets at 31 March 2023		 General
unrestricted
£
2
117,321		 Restricted
£
-
341,921		 Total
funds
£
2
459,242
117,323 341,921 459,244

16b Analysis of net assets between funds (prior year)

Analysis of net assets between funds (prior year)
Tangible fixed assets
Investment in subsidiaries
Net current assets
Net assets at 31 March 2022		 General
unrestricted
£
83
2
5,894		 Restricted
£
-
-
318,883		 Total
funds
£
83
2
324,777
5,979 318,883 324,862

17a Movements in funds (current year)

Movements in funds (current year)
USA Project
Schools
Sainsbury's Project
Total restricted funds
General funds
Dialogue Road Map
DRM Casework
Restricted funds:
Prison Services
Total funds
Total unrestricted funds		 At 1 April
2022
£
99,171
29,123
16,531
169,424
4,634
-		 Income &
gains
£
74,713
-
5,839
58,071
-
-		 Expenditure
& losses
£
(68,282)
-
(2,943)
(44,360)
-
-		 Transfers
£
169,123
(29,123)
-
(145,366)
(4,634)
10,000		 At 31
March
2023
£
274,725
-
19,427
37,769
-
10,000
318,883 138,623 (115,585) - 341,921
5,979 177,677 (66,333) - 117,323
5,979 177,677 (66,333) - 117,323
324,862 316,300 (181,918) - 459,244

The narrative to explain the purpose of each fund is given at the foot of the note below.

26

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2023

17b Movements in funds (prior year)

Movements in funds (prior year)
USA Project
Schools
Total restricted funds
General funds
Dialogue Road Map
Total unrestricted funds
DRM Casework
Restricted funds:
Total funds
Prison Services		 At 1 April
2021
£
100,268
33,620
17,110
124,024
4,569		 Income &
gains
£
12,302
-
12,302
100,068
34,198		 Expenditure
& losses
£
(13,399)
(4,497)
(12,881)
(54,668)
(34,133)		 Transfers
£
-
-
-		 At 31
March
2022
£
99,171
29,123
16,531
169,424
4,634
279,591 158,870 (119,578) - 318,883
20,693 25,107 (39,821) - 5,979
20,693 25,107 (39,821) - 5,979
300,284 183,977 (159,399) - 324,862

Purposes of restricted funds

Prison Services

The Prison Services fund was originally funded by a private donation prior to COVID-19. Since then a portion of the Gift Aid revenue has been allocated to the fund. The project was unable to continue during the pandemic but has since restarted and we anticipate the funds being called upon as we grow the project.

The original intention of raising funds via the trading subsidiary, Peaceful Solutions Ltd, was to fund this project without reliance on funding from the public purse which is not a secure income stream. The work is not suitable to be delivered under contract.

Schools

A portion of the Gift Aid revenue has been allocated to the fund in the current and previous years. When schools were closed during the pandemic we were unable to continue our work. We plan to restart the project.

Dialogue Road Map

Income is received from people who can afford to pay for training as well as a portion of the Gift Aid revenue. The funds are restricted to use on trainings and to support casework and training for people who cannot afford to pay.

Transfers between funds

The Trustees reviewed the restricted fund balances at 31 March 2022 and decided that the allocation of income and expenditure in previous years had not been accurate. The Board made the decision to transfer funds to the correct restricted fund at 1 April 2022 in order to reflect the operations of the charity. Permission has been obtained from donors where applicable.

CENTRE FOR PEACEFUL SOLUTIONS www.centreforpeacefulsolutions.org

Registered Charity Number: 1117611