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← Centre For Peaceful Solutions

2024-03-31-accounts

ANNUAL REPORT

Trustees Report and Financial Statements Year Ending 31st March 2024 CENTRE FOR PEACEFUL SOLUTIONS

Registered Charity Number: 1117611

Centre for Peaceful Solutions

Contents

Legal and Administrative Information............................................................ 3
Trustees Report.................................................................................................. 4
Independent Auditors Report........................................................................... 12
Statement of Financial Activities..................................................................... 19
Balance Sheet...................................................................................................... 20
Statement of Cash Flows................................................................................... 21
Notes to the Financial Statements.................................................................. 22

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Legal and Administrative Information For the year ended 31 March 2024

Trustees Maria Arpa MBE (Founder)
Andrew Goodman
Paul Rose
Noor Akbar
Registered Charity Number 1117611
Principal Address 31 Walm Lane
London
NW2 5SH
Accountants Accountability Europe Ltd
Omnibus Workspace
39-41 North Road
London
N7 9DP
Auditor Goldwins
75 Maygrove Road
London NW6 2EG
Bankers CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
3 ME19 4JQ

3

Registered Charity Number: 1117611Registered Charity Number: 1117611

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2023/24

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.

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.

4

Registered Charity Number: 1117611Registered Charity Number: 1117611

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2023/24

ACTIVITIES AND ACHIEVEMENTS

Overview

Over this year our work in Dartmoor Prison reached peak performance with recognition from the Governor, Lord Farmer and The regional Executive Director. At the same time we expanded

our charity shop business taking on another three shops in anticipation of taking the project into other prisons.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2023/24

Our Work with Individuals and Families

During 2023/24 we have conducted forty six cases. 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:

Annie and Jane (names changed)

Annie is Jane’s adult daughter. Annie made a decision that Jane could no longer babysit Sam, Annie’s 2 year old and Jane’s grandson. All attempts to discuss the matter resulted in escalated arguments. When Jane contacted us she was angry and upset.

Annie agreed to talk to our Facilitator and over a series of one to one sessions agreed to speak with her mother in a facilitated meeting. They were able to discuss areas of disagreement and find enough common ground for Sam to be able to see his Grandmother alongside some further healing work for their relationship. “I understand now why it is important to use a mediator when relationships get stuck”

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR

2023/24

John (name changed)

John was often seen outside one of our charity shops. When the manager mentioned this we coached her to approach him and find out if we wanted to speak to someone. He agreed. John’s mental health problems meant that he had lost his voice in society with family and statutory services unable to understand and cope with his behaviour. In reposne he had become withdrawn and suicidal. During sessions with his Facilitator he learned that he did have the power to articulate himself and we mentored him to express himself in ways that were more likely to be received. He felt empowered enough to speak to his GP and get the help he needed. “I realised that no one could understand me so they helped me to express myself and I felt much better when I realised I could explain my feelings.” Through our charity shops we have also supported over one hundred Assylum Seekers in distress.

With language being a barrier to communication we were able to source and Arabic and Farsi speaker from our DRM Facilitators.

Our work in prisons

In 2023 our trained Prisoners in Dartmoor Prison reached peak performance. In a six month period our 9 DRM Facilitators were able to reach 150 prisoners across the prison with each of the 150 participants receiving at least 4 one hour sessions. The effects on the prison were tangible in reducing violence and disturbance to the point where there were no mediations needed. By working with prisoners before escalation, we were able to change the culture in the prison.

With Prisoners leaving and moving on to Cat D we trained another cohort who were beginning their journey of succession. Unfortunately, high levels of Radon Gas were detected in the prison early in 2024 and this has led to prisoners being moved for health and safety reasons.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR 2023/24

Facilitators have been moved across the country to other prisons. The future of Dartmoor Prison and therefore the project is uncertain.

We are keeping in touch with our Facilitators and taking time to visit them in their new prisons to keep some momentum and not lose the investment in skills. Meanwhile, we are currently negotiating with Portland Prison to transfer the project with the support of the Governor and Area Management Team.

Feedback From Our Prison Work

----- Start of picture text -----
“PEACEFUL SOLUTIONS FACILITATORS
“IN RECOGNITION OF THE SUCCESS HAVE BROUGHT ABOUT CHANGES IN
OF PEACEFUL SOLUTIONS AT PRISONERS THAT PROFESSIONALS HAVE
DARTMOOR, WHERE IT STARTED NOT BEEN ABLE TO INVOKE”
AND WHERE IT BELONGS”
Offender Management Team
Governor
“THE CHANGES IN PRISONERS WHO
HAVE BEEN TO PEACEFUL SOLUTIONS
IS A GIFT TO THE STAFF”
Offender Management Team
“SOME EXCELLENT WORK DONE BY THE
PEACEFUL SOLUTIONS SCHEME WERE
“THE ONE TO ONE SESSIONS WITH PEACEFUL
HELPING TO TRANSFORM THE LIVES OF SOLUTIONS PREVENTED A PRISONER FROM
SOME TROUBLED PRISONERS” BECOMING VIOLENT AFTER HE THREATENED
ANOTHER PRISONER”
HM Prisons Inspectorate
Report on unannounced inspection Chaplaincy
----- End of picture text -----

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Life after Prison

Even with good family support, the trauma of prison and the readjustment back into society can be a difficult transition. Discovering how hard it is to get work with a criminal record, and how it may be more difficult to get house or car insurance are all unexpected consequences of a criminal conviction.

For example, Steve (name changed) started receiving anonymous hate mail from the community. He was refused house insurance because of the high risk of his house being targeted.

In another example, Pete (name changed) was met by a family member who immediately offered to supply him with drugs. With support from a DRM Facilitator both of them received emotional support at a critical moment which helped them to stay focussed on their intentions to stay on the right path.

We are able to support people in our network and have a small group of beneficiaries that can call on our mentorship when tensions and difficulties arise. At these times they can rely on confidential empathic care and strategic thinking.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

TRUSTEES REPORT FINANCIAL YEAR

2023/24

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 200 people directly and impacted at least 500 people indirectly.

Financial Review

The main income for 2023/24 came from our charity shop profits and Gift Aid Our aim is to become a sustainable charity through our enterprise therefore reducing reliance on grants, therefore we made investment into growing the charity shop business.

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

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 association’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 Maria Arpa, Chairperson Date: 11 th October 2024

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

Opinion

We have audited the financial statements of Centre for Peaceful Solutions for the year ended 31 March 2024 which comprise the consolidated Statement of Financial Activities, the consolidated and parent charity Balance Sheet, consolidated Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in the preparation of the group financial statements is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements:

give a true and fair view of the state of the group’s and the parent charity’s affairs as at 31 March 2024 and of the group’s income and expenditure for the year then ended;

have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

have been prepared in accordance with the requirements of the Charities Act 2011.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorʼs responsibilities for the audit of the financial statements section of our report. We are independent of the group and the parent charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRCʼs Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

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Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s and the parent charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charity and their environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group’s and parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorʼs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can

arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

We enquired of management, which included obtaining and reviewing supporting documentation, concerning the group’s and parent charity’s policies and procedures relating to:

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulations.

This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulations.

This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Independent Auditor’s report to the Trustees of Centre for Peaceful Solutions

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: [www.frc.org.uk/auditorsresponsibilities]. This description forms part of our auditorʼs report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Goldwins

.................................... Goldwins Limited Statutory Auditor Chartered Accountants 75 Maygrove Road West Hampstead London NW6 2EG

9 November 2024

Registered Charity Number: 1117611 Registered Charity Number: 1117611

Centre for Peaceful Solutions

Consolidated statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2024

Note
Income from:
2
3
4
5
6
6
6
6
6
6
6
7
Reconciliation of funds:
Donations and legacies
Charitable activities
Dialogue Road Map
Raising funds
Trading subsidiary costs
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
Transfers between funds
Net movement in funds		 Unrestricted
£
100,118
-
1,082,773
743		 Restricted
£
1,182
42,140
-
-		 2024
Total
£
101,300
42,140
1,082,773
743
1,226,956
-
84,900
18,155
9,633
83,510
3,265
939,057
1,138,520
88,436
-
88,436
589,077
677,513		 Unrestricted
£
20,707
-
904,795
484		 Restricted
£
97,652
26,738
-
-		 2023
Total
£
118,359
26,738
904,795
484
1,183,634 43,322 925,986 124,390 1,050,376
-
12,621
18,155
9,633
12,414
485
939,057		 -
72,279
-
-
71,096
2,780
-		 1,530
13,454
9,441
6,420
20,710
739
751,122		 -
44,360
-
-
68,282
2,943
-		 1,530
57,814
9,441
6,420
88,992
3,682
751,122
992,365 146,155 803,416 115,585 919,001
191,269
(1,482)		 (102,833)
1,482		 122,570
-		 8,805
-		 131,375
-
189,787
261,389		 (101,351)
327,688		 122,570
138,819		 8,805
318,883		 131,375
457,702
451,176 226,337 261,389 327,688 589,077

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.

19

13

Centre for Peaceful Solutions

Balance sheet

As at 31 March 2024

Group Charity Group Charity
2024 2024 2023 2023
Note £ £ £ £
Fixed assets:
Tangible assets 12 162,322 - 2,803 -
Investments in subsidiaries 13 - 1 - 2
162,322 1 2,803 2
Current assets:
Debtors 14 153,950 135,814 124,533 165,759
Cash at bank and in hand 439,041 361,429 586,347 359,247
592,991 497,243 710,880 525,006
Liabilities:
Creditors: amounts falling due within one year 15 (38,910) (29,357) (82,358) (65,764)
Net current assets 554,081 467,886 628,522 459,242
Total assets less current liabilities 716,403 467,887 631,325 459,244
Creditors: amounts falling due
after more than one year (38,890) - (42,248) -
Net assets 677,513 467,887 589,077 459,244
The funds of the charity: 17a
Restricted income funds 226,337 239,088 327,688 341,921
Unrestricted income funds:
Designated funds 75,878 129,013 - -
General funds 375,298 99,786 261,389 117,323
Total unrestricted funds 451,176 228,799 261,389 117,323
Total charity funds 677,513 467,887 589,077 459,244

Approved by the trustees on 11 October 2024 and signed on their behalf by

M Arpa Chair

20

14

Centre for Peaceful Solutions

Statement of cash flows

For the year ended 31 March 2024

Cash flows from operating activities
Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by / (used in) operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Net cash provided by / (used in) investing activities
Cash flows from investing activities:
(Purchase) of fixed assets
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
88,436
40,794
(29,416)
(46,807)
53,007
(200,313)
(200,313)
(147,306)
586,347
439,041
At 1 April
2023
Cash flows
£
£
586,347
(147,306)
586,347
(147,306)
2024		 £
£
88,436
40,794
(29,416)
(46,807)
53,007
(200,313)
(200,313)
(147,306)
586,347
439,041
At 1 April
2023
Cash flows
£
£
586,347
(147,306)
586,347
(147,306)
2024		 £
£
131,375
205
(45,005)
16,136
102,711
(2,925)
(2,925)
99,786
486,561
586,347
Other non-
cash
changes
At 31 March
2024
£
£
-
439,041
-
439,041
2023		 £
£
131,375
205
(45,005)
16,136
102,711
(2,925)
(2,925)
99,786
486,561
586,347
Other non-
cash
changes
At 31 March
2024
£
£
-
439,041
-
439,041
2023
(200,313) (2,925)
At 1 April
2023
£
586,347		 Other non-
cash
changes
£
-
(147,306)
586,347		 99,786
486,561
439,041 586,347
Cash flows
£
(147,306)		 At 31 March
2024
£
439,041
586,347 (147,306) - 439,041

21

15

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

1 Accounting policies

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.

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 group financial statements reflect the results and combined financial position of Centre for Peaceful Solutions and its subsidiary Peaceful Solutions Ltd. As permitted by Charities Act 2011, the parent charity has not presented its own income and expenditure account and related notes.

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.

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.

Going concern

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

Income

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.

Donations of gifts, services and facilities

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.

22

16

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

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.

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.

Fund accounting

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.

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:

Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose Expenditure on charitable activities includes the costs of delivering programmes to further the purposes of the charity and their associated support costs

Other expenditure represents those items not falling into any other heading

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

Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

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.

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.

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:

Fixtures and fittings

5 years

Investments in subsidiaries

Investments in subsidiaries are held at cost.

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.

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.

17

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

2 Income from donations and legacies

Donations
Gift Aid
Fees - training courses
Income from charitable activities		 Unrestricted
£
6,525
93,593		 £
1,182
-
Restricted		 2024
Total
£
7,707
93,593		 Unrestricted
£
1,374
19,333		 £
20,257
77,395
Restricted		 2023
Total
£
21,631
96,728
100,118 1,182 101,300 20,707 97,652 118,359
Unrestricted
£
-		 £
42,140
Restricted		 2024
Total
42,140		 Unrestricted
£
-		 £
26,738
Restricted		 2023
Total
£
26,738
- 42,140 42,140 - 26,738 26,738

3 Income from charitable activities

All income from charitable activities is restricted

4 Income from other trading income

Income from other trading income
Subsidiary's trading income Unrestricted
£
1,082,773		 £
-
Restricted		 2024
Total
£
1,082,773		 Unrestricted
£
904,795		 £
-
Restricted		 2023
Total
£
904,795
1,082,773 - 1,082,773 904,795 - 904,795

5 Income from investments

Interest 2024
Total
£
743		 2023
Total
£
484
743 484

All income from investments is unrestricted.

18

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

6a Analysis of expenditure (current year)

Staff costs (Note 8)
Volunteer expenses
Programme direct costs
Fundraising
Governance
Administration support
Other support costs
Subsidiary trading costs
Support costs
Governance costs
Total expenditure 2024
Total expenditure 2023		 Raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
1,530		 Charitable activities Charitable activities Charitable activities Schools
£
2,780
-
-
-
-
-
-
-
2,780
362
123
3,265
3,682		 Governance
costs
£
2,780
-
-
-
1,800
-
2,943
-
7,523
(7,523)
-
-		 Support
costs
£
1,799
7,712
152
-
-
4,385
8,080
-
22,128
(22,128)
-
-		 Trading
Subsidiary
costs
£
484,353
-
-
-
-
-
-
454,704
939,057
939,057
751,122		 2024
Total
£
596,179
7,712
43,328
-
1,800
4,425
30,372
454,704
1,138,520
-
-
1,138,520		 2023
Total
£
527,714
16,292
27,814
1,530
1,800
8,362
20,718
314,771
Dialogue
Road Map
£
38,452
-
24,756
-
-
-
9,071
-
72,279
9,419
3,202
84,900
57,814		 Digital
activity
£
13,356
-
-
-
-
-
2,100
-
15,456
2,014
685
18,155
9,441		 Research and
development
£
8,201
-
-
-
-
-
-
8,201
1,069
363
9,633
6,420		 Prisons and
Life After
Prison
£
44,458
-
18,420
-
-
40
8,178
-
71,096
9,264
3,150
83,510
88,992
919,001
-
-
919,001

19

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

6b Analysis of expenditure (prior year)

Staff costs (Note 8)
Volunteer expenses
Programme direct costs
Fundraising
Governance
Administration support
Other support costs
Subsidiary trading costs
Support costs
Governance costs
Total expenditure 2023		 Raising
funds
£
-
-
-
1,530
-
-
-
-
1,530
-
-
1,530		 Charitable activities Charitable activities Charitable activities Schools
£
2,794
-
-
-
-
-
31
-
2,825
778
79
3,682		 Governance
costs
£
2,912
-
-
-
-
-
643
-
3,555
-
(3,555)
-		 Support
costs
£
-
16,292
625
-
1,800
8,362
8,078
-		 Trading
Subsidiary
costs
£
436,351
-
-
-
-
-
-
314,771
751,122
751,122		 2023
Total
£
527,714
16,292
27,814
1,530
1,800
8,362
20,718
314,771
Dialogue
Road Map
£
32,456
-
4,810
-
-
-
7,094
-
44,360
12,219
1,236
57,814		 Digital
activity
£
5,821
-
-
-
-
-
1,423
-
7,244
1,995
202
9,441		 Research and
development
£
4,869
-
-
-
-
-
57
-
4,926
1,357
137
6,420		 Prisons and
Life After
Prison
£
42,511
-
22,379
-
-
-
3,392
-
68,282
18,808
1,902
88,992
35,157
(35,157)		 919,001
-
-
- 919,001

20

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

7 Net income / (expenditure) for the year

This is stated after charging / (crediting): 2024 2023
£ £
Depreciation 40,794 205
Audit fees (excluding VAT): 9,000 -
Independent Examiner's fees (excluding VAT): - 1,500

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

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes		 2024
£
540,840
47,852
7,487		 2023
£
476,783
44,238
6,693
596,179 527,714

No employee earned more than £60,000 during the year (2023: nil).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £115,842 (2023: £116,466).

Trustees' remuneration and benefits

Trustees' salaries
Trustees' social security costs		 2024
£
52,000
5,921		 2023
£
52,000
6,233
57,921 58,233

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 2024 was £52,000 (2023: £52,000).

There were no trustees' expenses paid for the year ended 31 March 2024 (2023: £nil).

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 20 (2023: 18).

21

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

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 2024 2023
£ £
Income
Gift aid raised on sales in the shops, paid direct to the charity 93,593 96,728
Donations 68,173 170,719
Expenditure
Management support services 4,250 14,039
Debtors
Loan - balance outstanding at year end 123,232 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.
Charge for the year
At the start of the year
Additions in year
Depreciation
At the end of the year
At the start of the year
At the end of the year
Net book value
At the end of the year
Cost
At the start of the year		 Fixtures
and
fittings
£
9,304
200,313
209,617
6,501
40,794
47,295
162,322
2,803

22

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

13a Investment in subsidiaries

Investment in subsidiaries
Investments comprise:
Cost
Peaceful Solutions Limited
Peaceful Solutions Mediation Services Limited		 2024
£
1		 2023
£
2
2024
£
1
-		 2023
£
1
1
1 2

Peaceful Solutions Mediation Services Limited is no longer trading. It was closed down and removed from the register at Companies House in August 2023

The charity owns the whole of the issued share capital of Peaceful Solutions Limited, a company registered in England. It operates charity shops in North London. All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are gift aided to the charitable company. The subsidiary is exempt from audit by virtue of Section 479a of Companies Act 2006. A summary of the results of the subsidiary is shown below:

Turnover
Cost of sales
Gross Profit
Administrative expenses
Profit for financial year
Retained earnings
Total retained earnings brought forward
Profit for the financial year
Distribution under Gift Aid to parent charity
Total retained earnings carried forward
The aggregate of the assets, liabilities and reserves was:
Assets
Liabilities
Capital & Reserves		 2024
£
1,087,023
(13,895)		 2023
£
918,834
(14,771)
1,073,128
(925,162)		 904,063
(736,351)
147,966 167,712
129,833
147,966
(68,173)		 132,840
167,712
(170,719)
209,626 129,833
381,301
(171,675)		 337,769
(207,936)
209,626 129,833

Amounts owed to/ from the parent undertaking are shown in note 10.

13b Parent Charity

13b
Parent Charity		 13b
Parent Charity		 13b
Parent Charity
The parent charity's gross income and the results for the year are as follows:
Gross income
(Deficit)/Surplus for the year
14
Debtors
Group
Charity
2024
2024
£
£
Trade debtors
11,443
10,582
Other debtors
142,507
2,000
Amounts due from subsidiaries
-
123,232
153,950
135,814		 2024
£
212,356
8,643		 2023
£
316,300
134,382
Group
2023
£
13,155
111,378
-		 Charity
2023
£
11,810
4,855
149,094
153,950 135,814 124,533 165,759

23

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

15
Creditors: amounts falling due within one year
Other creditors
Deferred income
Trade creditors
Taxation and social security
Gift Aid to be repaid to HMRC		 Group
2024
£
15,000
17,812
1,888
4,210
-		 Charity
2024
£
8,600
17,812
250
2,695
-		 Group
2023
£
35,373
15,225
23,070
8,690
-		 Charity
2023
£
35,373
3,600
23,070
3,721
-
38,910 29,357 82,358 65,764

Deferred income comprises course fees received in advance. £17,812 was deferred in the current year (2023: £23,070)

16 Creditors: amounts falling due more than one year

Group
2024
£		 Charity
2024
£		 Group
2023
£		 Charity
2023
£
Other creditors 38,890 - 42,248 -
38,890 - 42,248 -

17a Analysis of net assets between funds (current year)

Tangible fixed assets
Net assets at 31 March 2023
Tangible fixed assets
Net current assets
Net current assets
Net assets at 31 March 2024
Analysis of net assets between funds (prior year)		 General
unrestricted
£
162,322
288,854		 Restricted
£
-
226,337		 Total
funds
£
162,322
515,191
451,176 226,337 677,513
General
unrestricted
£
2,803
258,586		 Restricted
£
-
327,688		 Total
funds
£
2,803
586,274
261,389 327,688 589,077

17b Analysis of net assets between funds (prior year)

24

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

18a Movements in funds (current year)

Schools
Sainsbury's Project
Total restricted funds
Unrestricted funds:
Designated funds:
Prison Services
Schools
Dialogue Road Map
General funds
Total unrestricted funds
Total funds
Dialogue Road Map
Restricted funds:
Prison Services		 At 1 April
2023
£
267,115
18,666
31,907
10,000		 Income
& gains
£
4,432
-
38,890
-		 Expenditure
& losses
£
(71,096)
(2,780)
(72,279)
-		 Transfers
£
-
-
1,482
-		 At 31 March
2024
£
200,451
15,886
-
10,000
327,688 43,322 (146,155) 1,482 226,337
-
-
-		 48,735
4,767
23,858		 -
-
-		 -
-
(1,482)		 48,735
4,767
22,376
-
261,389		 77,360
1,106,274		 -
(992,365)		 (1,482)
-		 75,878
375,298
261,389 1,183,634 (992,365) (1,482) 451,176
589,077 1,226,956 (1,138,520) - 677,513

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

18b Movements in funds (prior year)

USA Project
Schools
Total restricted funds
General funds
DRM Casework
Dialogue Road Map
Restricted funds:
Total unrestricted funds
Total funds
Prison Services
Sainsbury's Project		 At 1 April
2022
£
99,171
29,123
16,531
169,424
4,634		 Income
& gains
£
67,103
-
5,078
52,209
-
-		 Expenditure
& losses
£
(68,282)
-
(2,943)
(44,360)
-
-		 Transfers
£
169,123
(29,123)
-
(145,366)
(4,634)
10,000		 At 31 March
2023
£
267,115
-
18,666
31,907
-
10,000
318,883 124,390 (115,585) - 327,688
138,819 925,986 (803,416) - 261,389
138,819 925,986 (803,416) - 261,389
457,702 1,050,376 (919,001) - 589,077

25

Centre for Peaceful Solutions

Notes to the financial statements

For the year ended 31 March 2024

18c 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.

26

CENTRE FOR PEACEFUL SOLUTIONS www.centreforpeacefulsolutions.org

Registered Charity Number: 1117611