**REGISTERED COMPANY NUMBER: 05733540 (England and Wales) REGISTERED CHARITY NUMBER: 1122344** 

**Financial Statements for the Year Ended 31 March 2021** 

**for** 

**Freeva (A Company Limited by Guarantee)** 

The Rowleys Partnership Ltd Statutory Auditors Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP 



**Freeva (A Company Limited by Guarantee)** 

**Contents of the Financial Statements for the Year Ended 31 March 2021** 

||**Page**|
|---|---|
|**Reference and Administrative Details**|1|
|**Report of the Trustees**|2 to  11|
|**Report of the Independent Auditors**|12 to  14|
|**Statement of Financial Activities**|15|
|**Balance Sheet**|16|
|**Cash Flow Statement**|17|
|**Notes to the Cash Flow Statement**|17 to  18|
|**Notes to the Financial Statements**|19 to  30|





**Freeva (A Company Limited by Guarantee)** 

**Reference and Administrative Details for the Year Ended 31 March 2021** 

**TRUSTEES** Dr N Fayard (Chair) Mrs P Warsi D J Martin Ms J Delo (appointed 4.11.20) **REGISTERED OFFICE** Freeva PO Box 7675 Leicester Leicestershire LE1 6XY **REGISTERED COMPANY NUMBER** 05733540 (England and Wales) **REGISTERED CHARITY NUMBER** 1122344 

**INDEPENDENT AUDITORS** The Rowleys Partnership Ltd Statutory Auditors Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP **CHIEF EXECUTIVE OFFICER** Suki Kaur **BANKERS** The Co-operative Bank No 2 Cathedral Square The Cloth Market Newcastle Upon Tyne NE1 1EE 

Page 1 



**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. 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). 

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019. 

## **OBJECTIVES AND ACTIVITIES Objectives and aims** 

The objects of the charity are: 

For the benefit of the public of Leicester, Leicestershire and Rutland (LLR) and the surrounding area and any other part of the United Kingdom, the provision of services towards the prevention of domestic and/or sexual violence and/or abuse and the relief of persons who have suffered or are in danger of suffering domestic and/or sexual violence and/or abuse. 

Vision: To aspire to live in a society where everyone is free from violence and abuse. 

Mission: To empower and support victims of domestic and sexual violence/abuse.  To challenge abusive behaviours and support perpetrators that wish to change.  To break the cycle of violence.  To help build cohesive families and communities. 

Scope: Our priority is to provide high quality effective support to victims and perpetrators irrespective of their backgrounds (i.e. age, disability, gender re-assignment, marriage and civil partnership, pregnancy and maternity, race, religion and sex). 

- Values: Our values are based on six main principles. We believe that: - everyone has the right to be free and safe from violence and abuse - relationships should be built on respect and equality - education ensures a better future - with support people have the capacity to change 

   - in working with integrity, honesty, trustworthiness, transparency and within accountability - in creating sustainable change 

The charity's integrated response centre offers the following services: 

- Support: Helpline and face to face support - Advocacy 

- Crisis Intervention and longer term support, including counselling - Training 

- Interventions for those that use violence in their relationships and partner support services - Publicity Events - Professional advice to professionals 

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**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **OBJECTIVES AND ACTIVITIES** 

## **Public benefit statement** 

The trustees have had regard to the Charity Commission guidance on public benefit. The charity's activities are designed to meet the needs of members of the Community affected by (or at risk of being affected by) domestic and/or sexual violence and/or abuse, including those in need of help, advice and support who have either suffered from or believe they are likely to suffer from domestic and/or sexual violence and/or abuse. The charity's services are centred on victim/survivor support and rehabilitation of those who use violence and/or abuse in their relationships. The charity's services are currently centred within the Leicester, Leicestershire and Rutland area. 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities Overview** 

This year has been a very challenging and different year due to the Covid pandemic.  It has required us to review how we deliver and maintain our services to our clients, some of who have been even more vulnerable than ever requiring our services at times of crisis.  At the same time we have also prioritised the health and wellbeing of our staff ensuring they are protected and supported throughout this time. The resilience and commitment shown by everyone in the organisation has been exemplary. 

During this year all of our services were delivered by phone and on-line. Although initially this required some adaption and changes to how we continue to support people, we were able to do this without any disruption, ensuring our services were available to access as required by our clients. 

Our teams when it was safe to do so, returned back to office based working, to ensure they could work as a team with support around them to deliver services. We recognised how important it was for staff to have the support of colleagues when delivering this type of work. 

Most staff experienced additional personal challenges as a result of the pandemic including their own ill health, bereavement following the death of a loved one as a result of the pandemic, home-schooling and the transition back to school settings towards the end of the year. In addition to the challenges of their homes becoming their work place and managing home/work life boundaries. 

Despite the unprecedented times we have seen major growth within the organisation resulting in a significant increase in turnover and expansion of our services, including the number of staff we employ. Income increased by approx. 71% from the previous year.  We have ensured that we have used our resources appropriately and for the benefit of the charity’s activities. 

We were successful with funding related to the Covid pandemic to plan for a potential surge in cases. The Home Office also released some funding to expand perpetrator provision across the country.  As a result we expanded our City service across Leicestershire and Rutland.  We also went into a partnership with a Nottingham based project, Equation, and led on the development and implementation on a new perpetrator service in Nottingham.  The funding secured included 9 new posts to deliver this work.   This required us to review our staffing structure and restructure to ensure the contracts can be delivered effectively and efficiently. 

This year we were expecting UAVA services to be re-commissioned however these contracts were extended to allow for a further continuation to 31st March 2022. The extension of the contract was due to the extraordinary circumstances of the pandemic. 

We received confirmation from the National Lottery Community Fund that our application for 3 year funding for a Children and Young person project was successful. This enabled us to expand our project across Leicester/Shire so that young people who are violent to their parents/carers and in their dating relationships have access to support. 

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**Freeva (A Company Limited by Guarantee)** 

## **Report of the Trustees for the Year Ended 31 March 2021** 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities Overview - continued** 

Following delivering a pilot in Lincolnshire we were really pleased to be successful in a 3 year contract to continue to deliver the Make a Change programme. 

We secured some National Health Service England (NHSE) funding for a full-time Counsellor post based at the Sexual Assault Response Centre (SARC) 

Our presence on social media was significantly increased through the support of Hotsource, providing Freeva with social media support, in addition to supporting with fundraising and marketing development.  This work is funded through a grant received from Leicestershire Community Fund.  Through this fund we were also able to pilot trauma informed yoga therapy sessions. 

## **Performance** 

## **Helpline** 

Received 6,699 calls, a decrease of 31% from the previous year where we received 9,739 calls.   Of calls received, we answered 5,093 calls (76%) answered, previous year we answered 6,978 calls. Missed calls and calls diverted to voicemail were down by 41% overall from the previous year. 

Although there was national reporting of increase in calls to national helplines this was not the case for our helpline where we did see a decrease which was due to the Covid pandemic with victims reporting reduced opportunities to access safe support.  Although towards the end of the year we starting to see an increase in demand overall. 

We are pleased with continued improvements within the helpline service.  This was achieved despite sustained levels of increased complexity of cases; increases in the number of clients contacting the helpline at point of crisis, increase in the number of safeguarding issues identified during initial contact and the number of clients contacting the Helpline in significant emotional distress throughout the pandemic. 

We introduced additional channels to support via online support and the introduction of a Webchat which has now been embedded as part of our Helpline service offer. 

Additional funding enabled us to have a Black Minority Ethnic (BME) specific caseworker post following identifying a much needed gap within our helpline.  This post ensures that complex/BME clients and the associated risks as a result of DV/SV remained visible until allocated to a service for longer term ongoing support. 

Towards the end of February 2021 Freeva resumed management of the Business Line; the number of calls to the Business Line increased significantly in March, despite this, initial feedback from professionals has been extremely positive and we have already seen improvements and benefits of having the two lines together; ensures improved communication across workers and management of cases and have seen an increase in the number of referrals generated from this referral route. 

In addition to this the team processed 1,405 referrals received via email, post, on-line platform and the Business Line (a 44% increase from the previous year). The team also made 4,491 outgoing calls and sent 402 texts to client. 

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**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **Independent Sexual Violence Advisor (ISVA)** 

Our ISVA service supported 582 adult victims and continued to see a year on year increase with a 27% increase from the previous year where we supported 457 victims.  In contrast we saw a slight decrease in the number of referrals for child victims of sexual assault down 4% from the previous year.  We feel this is primarily due to limited opportunities that child victims had to safely disclose the abuse they experienced during lockdown. We saw an increase in referrals as lockdown measures started to ease towards the end of the year and our Children & Young People's ISVA service supported 145 children and young people. 

MOJ funding secured this year enabled us to expand our ISVA service, we successfully recruited a further 3 ISVAs, one being a specialist Male/LGBTQ ISVA. 

With the existing additional ISVA capacity we have been able to significantly decrease our waiting lists and waiting times. We have been able to prioritise and immediately allocate all referrals with visible high risk indicators. 

Work undertaken with the Crown Prosecution Service and Crown Court has ensured that we have had an increase in RASSO Trials this quarter, all ISVAs continue to prioritise face to face support both for pre-trial visits and during RASSO trials whether this is through remote link, live link or clients giving evidence in court with special measures. 

Strong links continue between ISVA service and the Sexual Assault Response Centre, weekly and monthly meetings have helped to develop a strong and positive partnership working. 

Our ISVA quality standards for ISVA Services ensures that victims / survivors of sexual violence have confidence in the quality of the ISVA Service they are accessing. Commissioners can be assured that the ISVAs responsible for responding to victims of sexual violence in the aftermath of an assault are competent and confident they provide high-quality, safe and effective support. 

## **Counselling services** 

210 victims received counselling with 2,043 counselling sessions delivered. 

The counselling services continued to experience a high demand resulting in a significant waiting list. However, throughout the year the overall waiting list reduced significantly achieved by consistent review and management of the waiting list and new referrals by our counselling co-ordinator. 

Our counsellor co-ordinator developed and delivered training to our staff over the last year on managing clients with suicidal thoughts and intentions, poor mental health, coping strategies, managing anxiety, and staff well-being. This has ensured staff are equipped to provide full support to their clients while practicing self-care. 

We continued to develop our in-house counselling provision, offering clients trauma informed yoga and mindfulness sessions. 

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**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **Jenkins Centre - Perpetrator services** 

## **Leicester City** 

In total, 79 perpetrators received an intervention through this service and completion rates were at an average of 90%. For those attending this has demonstrated a commitment to long term change and to ensure sustainability of non-abusive behaviours. 100% of clients that completed the programme felt that the programme had supported them to make changes. 

130 partners (ex) of those attending the programme were supported through the PSS. Partner Support Service (PSS) engagement rate remained consistently high at 94%. On average 85% reported a reduction in abusive behaviour after programme completion with 85% reporting a sustained reduction of abusive behaviour at 3 months and 6 months post exit of the programme changes in their life and outlook. 

## **Leicestershire** 

Following securing funding in October 2020 we recruited more staff and started taking referrals in December 2020. 5 new staff members started at The Jenkins Centre as a result of this funding, increasing our interventions (3), Partner support (1), project support (1) and management (1) capacity for the LLR contract. 

23 referrals have been received. Of the 23 referrals 5 have been supported through our intervention services and their partners by partner support. This was lower than anticipated, and as a response the team have worked hard to understand why this was the case. It was understood that despite sending out communication to teams, the referral process was not embedded with those responsible for making the referrals. To mitigate this, the team scheduled regular briefings regarding the service and how to make referrals. This has shown to be effective and has increased referrals for 2021/22. 

## **Make a Change - Lincolnshire** 

The Jenkins Centre Project continued to deliver the Make a Change Perpetrator response in Lincolnshire with funding extended for the pilot for a further 6 months until October 2020. Following which we were successful in securing a contract to deliver this service until March 2023. This service is part of the development of a whole system, community based, early response to working with perpetrators of domestic abuse led by Women's Aid Federation of England (WAFE) and Respect. A further member of staff was recruited to the Lincolnshire project to provide project support work. 

During 2020/21, 75 clients were supported with 29 clients completing interventions during this period. 

## **Your Choice Project - Nottinghamshire** 

The Jenkins Centre was successful in a partnership bid with Juno Women's aid, Women's aid and Equation all based in Nottinghamshire to the OPCC to implement a perpetrator programme. The project was initially established to work with the police and only accept police referrals. This was quickly shown to not be the best approach due to many of these referrals being inappropriate and therefore not accepted, and it was decided by the board that social care and NHS referrals would also be accepted. Of the 62 referrals, 57 have been accepted into the service and of those 12 have been supported by Interventions. 

## **YPP work** 

Following our successful  funding bid to the Lottery - Reaching Communities bid we received a 3 year grant to expand our team and reach out to more young people across Leicester, Leicestershire and Rutland (LLR). 

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**Freeva (A Company Limited by Guarantee)** 

## **Report of the Trustees for the Year Ended 31 March 2021** 

## **YPP work - continued** 

Between the period of July 2020 and March 2021, the YP Project has received a total 151 referrals from young people and parents. This included: 

- A total of 78 referrals for young people using APVA with 28 young people are/have successfully engaged with the programme. 

- 70 referrals for parents experiencing APVA with 35 parents are/have successfully engaged with the programme. 

One of our biggest challenges throughout the COVID-19 pandemic was being able to deliver group work face to face or on-line. Our aim was to work with both parents and young people in a group setting but due to government guidelines, the Project made the decision to work with families on an individual basis. This has meant that we were able to work with less people at any one time and as planned. Due to this and also as a result of receiving a higher level of demand than expected we have had to implement a waiting list for those that are referred to the service. 

We end this year on a very positive note and our plans for the coming year are to build on our successes, retaining our services, including our committed and experienced staff.  We are very proud of high retention levels of staff and with some staff having significant lengths of service. We will continue to invest in our staff to ensure their continuous professional development so that they can continue to provide high quality services. 

## **FINANCIAL REVIEW** 

## **Financial position** 

The statement of financial activities shows total income for the year of £1,151,799 as compared with £672,745 in the year ended 31 March 2020, an increase of £479,054. The total expenditure for the year ended 31 March 2021 was £984,167 (2020: £640,063). 

This leaves a surplus for the year of £167,632 (2020: £32,682) 

## **Reserves policy** 

The trustees aim is to establish a level of reserves equivalent to two months forward expenditure. These reserves are to be held in any cases of redundancy, maternity pay, sick pay and to bridge the funding gaps between spending and receiving grants in arrears. 

Ensure that the charity can continue to provide a stable and quality service to those who need them. Within this context to minimize recruitment, invest in staff training and avoid the need for redundancies caused by financial crisis. 

Provide working capital when funding is paid in arrears and place the charity in a position where it could bid for funding which can be paid in arrears. 

## **Freeva's funding** 

Freeva is currently funded by 14 different sources primarily through contracts and Grants. Two contracts are funded by local authorities and equate to 29% of Freeva's overall income. Both are due to end in April 2022. The aim of Freeva is to be less reliant on single contracts, to secure long-term contracts and aim for year on year funding to maintain the stability of the organisation. 

The trustees actively support and encourage the build-up of reserves to meet its obligations to staff and service users and will implement the reserves policy to enable for this to happen. 

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**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **Potential for short time working** 

Whilst the trustees have to take a prudent position and allow for redundancy in the event of a financial crisis the charity does have a good relationship with its staff and the options of part time working and short term lay-offs would also be considered.   It should however be noted that external funding is increasingly related to outputs and a move to part-time working could jeopardise some funding. 

## **Establishing and maintaining a prudent level of reserves** 

In the event of free reserves dipping below the target trustees will aim to restore the reserves to at least two months of expenditure.  If reserves exceed three months the trustees will consider the likely expenditure over the next two years and aim to reduce the reserves by the end of two years. This could be achieved by reducing income generated through fund raising and training, in addition to increasing expenditure. 

## **Bringing actual reserves into line with the policy** 

The trustees have set the following targets for reserves: 

2021/22 £164,027 2022/23 £241,226 

## **Monitoring and reviewing of reserves policy** 

The trustees will consider current costs of closure and examine the level of reserves each year when setting the following year's budget. 

This reserves policy will be reviewed every year. 

At 31 March 2021 free reserves amounted to £70,278 which are below the anticipated figure required, the trustees will work towards ensuring that levels of reserves are increased to provide financial flexibility in the forthcoming year. 

At 31 March 2021 the restricted reserves amounted to £191,579. 

## **FUTURE PLANS** 

With services planned to be re-commissioned a key activity will be to ensure we can retain our current services. The outcome of re-commissioning will determine the direction of our next strategy. 

We will also work with partners to embed perpetrator services in Nottinghamshire and ensure that these services continue. 

Securing further funding will remain to be a priority in particular where demand for services are high and gaps exist. 

Given the expansion and growth within the organisation we will require alternative office space to accommodate our staffing. 

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**Freeva (A Company Limited by Guarantee)** 

## **Report of the Trustees for the Year Ended 31 March 2021** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The charity is constituted as a company limited by guarantee number 05733540 and is therefore governed by a Memorandum and Articles of Association dated 7th March 2006, as amended by written resolutions dated the 1st February 2007, 29th August 2007, 6 April 2009 and 19 September 2013. 

The objects and powers are set out in the Memorandum of Association and regulated by the Articles of Association. All members of the charity will be approved by the trustees and no employee of the charity or relative of an employee is a member of the trustees. The trustees are responsible for setting the direction of the charity and establishing policy. 

## **Appointment of trustees** 

All directors of the company are also trustees of the charity. 

When considering co-opting trustees, the Board has regard to the requirement of any specialist skills needed. Trustees are sought in a variety of ways involving exploration of the field of potential candidates, recommendations from staff and through advertising via its own networks. 

New trustees are given an induction pack to brief them on their legal obligations under charity and company law.  The pack also includes the Memorandum and Articles of Association, information on the organisation, the strategic plan and fundraising strategy. 

Trustees are also required to undertake an induction period, which includes meeting employees and other trustees. Internal and external training is also offered to help trustees undertake their role. 

To assist the process we also make available copies of the guidelines provided by the Charity Commission, 'The Essential Trustee - An Introduction'. 

## **Organisational structure** 

On 7th March 2006 the company was incorporated as a private company limited by guarantee. 

The company registered as a charity on 16th January 2008 with the Charity Commission. 

The Board of Trustees administers the charity.  The board meets frequently, as required, in order to manage the charity effectively.  Full board trustee meetings take place every 6 weeks, in addition to one full day a year for business planning and to agree key objectives for the following year. 

A Chief Executive is appointed by the trustees to manage the day to day operations of the charity.  The Chief Executive delegates authority, within terms of delegation approved by the trustees.  These include operational matters such as finance, employment and performance management. 

## **Related parties** 

During this year the Charity continued to work with United Action Against Violence & Abuse Limited (UAVA). UAVA is a consortium with Living without Abuse (LWA) and Women's Aid Leicestershire Limited (WALL) set up to deliver Sexual and Domestic Violence Services across Leicester, Leicestershire and Rutland. 

The charity works in partnership with local authorities and other agencies to enhance effective victim/survivor safety throughout the services provided by the charity. 

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**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT - continued Risk policy statement** 

As part of their overall duties of management, the trustees must ensure that the major risks to which the charity is exposed are reviewed and that systems are established to mitigate those risks.  The trustees consider that a major risk is one, which if it materialised, would have a significant adverse impact on the charities ability to function and achieve its purposes as identified in its Memorandum and Articles of Association. 

The trustees recognise that risks can arise not only from the charity's activities but also from failure to act or exploit opportunities.  The Chief Executive reports to trustees on risk issues and the following areas of risk are reviewed at each meeting:  health & safety, human resources etc.  A key element in the management of financial risks is the setting of a fundraising strategy and this is reviewed regularly at trustee meetings. 

The trustees actively review the major risks which the charity faces on a regular basis and believe that they have established systems to mitigate any significant operational or business risks. 

## **Risk Assessment** 

The anticipated risk against current funders/contracts is an issue and one that the trustees regard as high risk. As the National and Local Government strategies change so has the means of allocating, commissioning and dispensing funds. Tendering, commissioning and service level agreements are now the norm, and this has been anticipated by Freeva. 

## **GOING CONCERN** 

The Covid-19 pandemic has had an impact in the way that we deliver our services however we have continued throughout this time to deliver support.   Many of the services we provided face-to-face have adapted to deliver on-line or via telephone apart from our work with young people.  Where we do deliver face to face work we ensure that staff adhere to the guidelines at all times ensuring safe working practices. 

In terms of finance we have received more funding throughout the year than expected to ensure we can continue to deliver our services and as a result we have expanded the organisation. 

The Trustees assess whether the use of going concern is appropriate, i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees have considered the impact of the COVID 19 pandemic in their assessment and have concluded that there are adequate resources to continue as a going concern for the foreseeable future. The Trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements. The Trustees have also concluded that at present there are no additional material uncertainties about the charity’s ability to continue as a going concern, thus the charity continues to adopt the going concern basis of accounting in preparing the financial statements. 

Page 10 



**Freeva (A Company Limited by Guarantee)** 

**Report of the Trustees for the Year Ended 31 March 2021** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees (who are also the directors of Freeva (A Company Limited by Guarantee) for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

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

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP 2019 (FRS 102); 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

In so far as the trustees are aware: 

- there is no relevant audit information of which the charitable company's auditors are unaware; and - the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information. 

## **AUDITORS** 

The auditors, The Rowleys Partnership Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting. 

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. 

Approved by order of the board of trustees on 31 January 2022 and signed on its behalf by: 

Dr N Fayard - Trustee 

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**Report of the Independent Auditors to the Members of Freeva (A Company Limited by Guarantee)** 

## **Opinion** 

We have audited the financial statements of Freeva (A Company Limited by Guarantee) (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

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

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **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 Auditors' responsibilities for the audit of the financial statements section of our report.  We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.  We have nothing to report in this regard. 

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**Report of the Independent Auditors to the Members of Freeva (A Company Limited by Guarantee)** 

## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of the audit: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

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

## **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 a Report of the Independent Auditors 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. 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

- We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant which are directly relevant to specific assertions in the financial statements are those related to the financial reporting frameworks (UK Generally Accepted Accounting Practice, the Companies Act 2006) and the relevant tax compliance regulations in the jurisdiction in which the company operates.  We enquired of management, whether they were aware of any instances of non-compliance with laws and regulations or whether they had any knowledge of actual, suspected or alleged fraud; 

- We enquired of management whether they were aware of any instances of non- compliance with laws and regulations or whether they had any knowledge of actual, suspected or alleged fraud; 

- We assessed the susceptibility of the entity's financial statements to material misstatement, including how fraud might occur; 

Page 13 



**Report of the Independent Auditors to the Members of Freeva (A Company Limited by Guarantee)** 

## **Our responsibilities for the audit of the financial statements – continued** 

- Our testing considered unusual or unexpected journal entries on a sample basis; 

- We evaluated the assumptions and judgements used by management within significant accounting estimates and assessing if these indicate evidence of management bias; 

- We tested significant transactions, in particular the evaluation of the business rationale for any which appear unusual or outside the charitable company's normal course of business; 

- We assessed the appropriateness of the collective competence and capabilities of the engagement team by understanding the practical experience with audit engagements of a similar nature and complexity, plus ensuring the team had appropriate and relevant training of the financial reporting framework and the relevant tax compliance regulations specific to the entity. 

- We reviewed the financial statements and tested the disclosures against supporting documentation; and 

- - We communicated relevant matters to all members of the audit team to ensure they understood the risks specific to the entity and the audit procedures planned to mitigate these. 

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 regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of 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. 

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 Report of the Independent Auditors. 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 

Paula Swann - Jones FCA (Senior Statutory Auditor) for and on behalf of The Rowleys Partnership Ltd Statutory Auditors Chartered Accountants Charnwood House Harcourt Way Meridian Business Park Leicester Leicestershire LE19 1WP 

Date: 1 February 2022 

Page 14 



**Freeva (A Company Limited by Guarantee)** 

## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2021** 

|Notes<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>2<br>**Charitable activities**<br>4<br>Grants<br>Other trading activities<br>3<br>Other income<br>5<br>**Total**<br>**EXPENDITURE ON**<br>**Charitable activities**<br>6<br>Service delivery<br>Support costs<br>**Total**<br>**NET INCOME**<br>**Transfers between funds**<br>16<br>**Net movement in funds**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>fund<br>£<br>11,978<br>-<br>-<br>-<br>11,978<br>5,881<br>-<br>5,881<br>6,097<br>(2,467)<br>3,630<br>66,648<br>70,278|Restricted<br>funds<br>£<br>-<br>1,139,821<br>-<br>-<br>1,139,821<br>938,676<br>39,610<br>978,286<br>161,535<br>2,467<br>164,002<br>27,577<br>191,579|31.3.21<br>Total<br>funds<br>£<br>11,978<br>1,139,821<br>-<br>-<br>1,151,799<br>944,557<br>39,610<br>984,167<br>167,632<br>-<br>167,632<br>94,225<br>261,857|31.3.20<br>Total<br>funds<br>£<br>185<br>662,304<br>10,152<br>104<br>672,745<br>475,001<br>165,062<br>640,063<br>32,682<br>-<br>32,682<br>61,543<br>94,225|
|---|---|---|---|---|



The notes form part of these financial statements 

Page 15 



**Freeva (A Company Limited by Guarantee) (Registered number: 05733540)** 

## **Balance Sheet 31 March 2021** 

|Unrestricted<br>fund<br>Notes<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>12<br>16,741<br>**CURRENT ASSETS**<br>Debtors<br>13<br>-<br>Cash at bank and in hand<br>53,537<br>53,537<br>**CREDITORS**<br>Amounts falling due within one year<br>14<br>-<br>**NET CURRENT ASSETS**<br>53,537<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>70,278<br>**NET ASSETS**<br>70,278<br>**FUNDS**<br>16<br>Unrestricted funds<br>Restricted funds<br>**TOTAL FUNDS**|Restricted<br>funds<br>£<br>-<br>166,739<br>152,984<br>319,723<br>(128,144)<br>191,579<br>191,579<br>191,579|31.3.21<br>Total<br>funds<br>£<br>16,741<br>166,739<br>206,521<br>373,260<br>(128,144)<br>245,116<br>261,857<br>261,857<br>70,278<br>191,579<br>261,857|31.3.20<br>Total<br>funds<br>£<br>315<br>160,941<br>9,888<br>170,829<br>(76,919)<br>93,910<br>94,225<br>94,225<br>66,648<br>27,577<br>94,225|
|---|---|---|---|



These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies’ regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 31 January 2022 and were signed on its behalf by: 

N Fayard - Trustee 

The notes form part of these financial statements 

Page 16 



**Freeva (A Company Limited by Guarantee)** 

## **Cash Flow Statement for the Year Ended 31 March 2021** 

|31.3.21<br>Notes<br>£<br>**Cash flows from operating activities**<br>Cash generated from operations<br>1<br>218,955<br>Net cash provided by/(used in) operating activities<br>218,955<br>**Cash flows from investing activities**<br>Purchase of tangible fixed assets<br>(22,322)<br>Net cash (used in)/provided by investing activities<br>(22,322)<br>**Change in cash and cash equivalents**<br>**in the reporting period**<br>196,633<br>**Cash and cash equivalents at the**<br>**beginning of the reporting period**<br>2<br>9,888<br>**Cash and cash equivalents at the end**<br>**of the reporting period**<br>2<br>206,521<br>**1.**<br>**RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**<br>31.3.21<br>£<br>**Net income for the reporting period (as per the Statement of**<br>**Financial Activities)**<br>167,632<br>**Adjustments for:**<br>Depreciation charges<br>5,896<br>Increase in debtors<br>(5,798)<br>Increase/ (decrease) in creditors<br>51,225<br>**Net cash provided by/(used in) operations**<br>218,955<br>**2.**<br>**ANALYSIS OF CASH AND CASH EQUIVALENTS**<br>31.3.21<br>£<br>Cash in hand<br>206,521<br>Total cash and cash equivalents<br>206,521|31.3.20<br>£<br>(1,765)<br>(1,765)<br>-<br>-<br>(1,765)<br>11,653<br>9,888<br>31.3.20<br>£<br>32,682<br>759<br>(10,160)<br>(25,046)<br>(1,765)<br>31.3.20<br>£<br>9,888<br>9,888|
|---|---|



continued... 

Page 17 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Cash Flow Statement for the Year Ended 31 March 2021** 

## 3. **ANALYSIS OF CHANGES IN NET FUNDS** 

||At 1.4.20|Cash flow|At 31.3.21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|9,888|196,633|206,521|
|**Total**|9,888|196,633|206,521|



continued... 

Page 18 



**Freeva (A Company Limited by Guarantee) Notes to the Financial Statements for the Year Ended 31 March 2021** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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. 

Freeva is a private company limited by guarantee registered in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements. 

The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated. 

## **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 are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred. 

## **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. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Fixtures and fittings -  25% on cost Computer equipment -  33% on cost 

continued... 

Page 19 



**Freeva (A Company Limited by Guarantee)** 

**Notes to the Financial Statements for the Year Ended 31 March 2021** 

## **1. ACCOUNTING POLICIES - continued** 

## **Taxation** 

The charity is exempt from corporation tax on its charitable activities.  Expenses are inclusive of VAT where applicable. 

## **Fund accounting** 

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

## **Fund accounting** 

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. 

## **Pension costs and other post-retirement benefits** 

The charitable company operates a defined contribution pension scheme.  Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## **Debtors and creditors receivable/payable within one year** 

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in expenditure. 

## **Cash and cash equivalents** 

Cash and cash equivalents comprise cash in hand and cash on deposit. 

## **Going concern** 

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist.  The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern. 

## **Leases** 

Rentals payable and receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease. 

continued... 

Page 20 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **2. DONATIONS AND LEGACIES** 

|Donations<br> <br>Geelis Stein<br> <br>Own Acct<br> <br>The National Funding<br>Thomas Dudley<br> <br>Small donations<br>|Unrestricted<br>funds<br>£<br> <br>2,000<br>1,500<br>1,799<br>5,000<br>1,679<br>11,978|Restricted<br>funds<br> <br>£<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br> <br>-<br>|31.3. 21<br>Total<br>funds<br>Unrestricted<br>funds<br>£<br>£<br>2,000           -<br>1,500           -<br>1,799           -<br>5,000           -<br>1,679         185|Restricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-|31.3.20<br>Total<br>funds<br>£<br>-<br>-<br>-<br>-<br>185|
|---|---|---|---|---|---|
|||-|11,978         185|<br>-|185|



## **3. OTHER TRADING ACTIVITIES** 

|Training<br>Jenkins Centre<br>- Paid Places<br>ISVA Uni Drop-<br>in|Unrestricted<br>funds<br>£<br>-<br>-<br>-|Restricted<br>funds<br>£<br>-<br>-<br>-|31.3.21<br>Total<br>funds<br>£<br>-<br>-<br>-<br>-|Unrestricted<br>funds<br>£<br>4,275<br>5,810<br>67<br>10,152|Restricted<br>funds<br>£<br>-<br>-<br>-|31.3.20<br>Total<br>funds<br>£<br>4,275<br>5,810<br>67<br>10,152|
|---|---|---|---|---|---|---|



continued... 

Page 21 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **4. INCOME FROM CHARITABLE ACTIVITIES** 

|Grants<br>OPCC - CHISVA<br>Leicester City<br>Council -<br>LLRTAN0205<br>Leicester City<br>Council -<br>CityPAN0935<br>Respect - CTL<br>OPCC - VAWG<br>Henry Smith<br>Charity<br>Tampax Fund<br>CLF - Community<br>Lottery Fund<br>Leicester<br>Communities<br>Fund<br>OPCC<br>Counselling<br>Leicestershire<br>Police -<br>Therapeutic<br>OPCC County<br>Leics<br>OPCC County<br>Nott's<br>MOJ SV/D<br>MLJ ISVA<br>Award for All|Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|Restricted<br>funds<br>£<br>50,000<br>267,492<br>170,000<br>133,832<br>-<br>20,500<br>-<br>102,313<br>15,913<br>35,495<br>31,791<br>115,437<br>34,850<br>82,424<br>69,922<br>9,852<br>1,139,821|31.3.21<br>Total<br>funds<br>£<br>50,000<br>267,492<br>170,000<br>133,832<br>-<br>20,500<br>-<br>102,313<br>15,913<br>35,495<br>31,791<br>115,437<br>34,850<br>82,424<br>69,922<br>9,852|31.3.21<br>£<br>1,139,821<br> <br>Unrestricted<br>Restricted<br>funds<br>funds<br>£<br>£<br> <br>-<br>50,000<br> <br>-<br>251,793<br> <br>-<br>170,000<br> <br>-<br>121,721<br> <br>-<br>39,974<br> <br>-<br>20,700<br> <br>8,116<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br> <br>-<br>-<br>-<br>662,304||31.3.20<br>£<br>662,304<br>31.3.20<br>Total<br>funds<br>£<br>50,000<br>251,793<br>170,000<br>121,721<br>39,974<br>20,700<br>8,116<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>662,304|
|---|---|---|---|---|---|---|
||||1,139,821|-|||



continued... 

Page 22 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **5. OTHER INCOME** 

|Unrestricted<br>funds<br>£<br>Rents<br>received<br>-<br>-<br>**CHARITABLE ACTIVITIES COSTS**<br>Service delivery<br>Support costs|Restricted<br>funds<br>£<br>-<br>-<br>|31.3.21<br>Total<br>funds<br>£<br>-<br>-|Unrestricted<br>funds<br>£<br>104<br>104<br>Direct<br>Costs (see<br>note 7)<br>£<br>944,557<br>-<br>944,557|Restricted<br>funds<br>£<br>-<br>-<br>Support<br>costs (see<br>note 8)<br>£<br>-<br>39,610<br>39,610|31.3.20<br>Total<br>funds<br>£<br>104<br>104<br>Totals<br>£<br>944,557<br>39,610<br>984,167|
|---|---|---|---|---|---|
|||||||
|||||||



## **6. CHARITABLE ACTIVITIES COSTS** 

## **7. DIRECT COSTS OF CHARITABLE ACTIVITIES** 

|Staff costs<br>Premises costs<br>ICT<br>Sundries<br>Interpreter fees<br>Legal and<br>professional<br>Direct project<br>costs<br>Subscriptions<br>Print, post and<br>stationery<br>Bad debts<br>Depreciation|Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>5,881<br>5,881|Restricted<br>funds<br>£<br>691,401<br>16,331<br>18,380<br>8,399<br>4,919<br>21,598<br>168,229<br>1,080<br>8,324<br>-<br>15<br>938,676|31.3.21<br>Total<br>funds<br>£<br>691,401<br>16,331<br>18,380<br>8,399<br>4,919<br>21,598<br>168,229<br>1,080<br>8,324<br>-<br>5,896<br>944,557|Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>1,788<br>-<br>-<br>200<br>300<br>2,288|Restricted<br>funds<br>£<br>459,017<br>8,721<br>33,721<br>2,946<br>2,720<br>10,281<br>78,485<br>1,442<br>5,693<br>-<br>459<br>603,485|31.3.20<br>Total<br>funds<br>£<br>459,017<br>8,721<br>33,721<br>2,946<br>2,720<br>10,281<br>80,273<br>1,442<br>5,693<br>200<br>759<br>605,773|
|---|---|---|---|---|---|---|



continued... 

Page 23 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **8. SUPPORT COSTS** 

|**SUPPORT COSTS**|||
|---|---|---|
|||Governance|
|||costs|
|||£|
|Support costs||39,610|
|Support costs, included in the above, are as follows:|||
||31.3.21|31.3.20|
||Support|<br>Total|
||costs|activities|
||£|£|
|Wages|29,130|26,857|
|Social security|3,197|1,776|
|Pensions|767|666|
|Bank charges and interest|48|52|
|Payroll costs|968|831|
|Auditors Fees|5,500|2,328|
|Legal fees|-|2,160|
||39,610|34,670|
|**NET INCOME/(EXPENDITURE)**|||
|Net income/ (expenditure) is stated after charging/(crediting):|||
||31.3.21|31.3.20|
||£|£|
|Depreciation - owned assets|5,896|759|



## **9. NET INCOME/(EXPENDITURE)** 

## **10. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020. 

## **Trustees' expenses** 

There were no trustees’ expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020. 

continued... 

Page 24 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **11. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs|31.3.21<br>£<br>672,246<br>39,306<br>12,943<br>724,495|31.3.20<br>£<br>447,616<br>29,602<br>11,098<br>488,316|
|---|---|---|



Included in the wages and salaries is the amount of £45,630 being the remuneration paid to a key employee during the year. 

The average monthly number of employees during the year was as follows: 

||31.3.21|31.3.20|
|---|---|---|
|Service costs|34|21|
|Support costs|1|2|
|Governance costs|1|1|
||36|24|



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

## **12. TANGIBLE FIXED ASSETS** 

|**COST**<br>At 1 April 2020<br>Additions<br>At 31 March 2021<br>**DEPRECIATION**<br>At 1 April 2020<br>Charge for year<br>At 31 March 2021<br>**NET BOOK VALUE**<br>At 31 March 2021<br>At 31 March 2020|Fixtures<br>and<br>Computer<br>fittings<br>equipment<br>£<br>£<br>1,200<br>1,392<br>22,322<br>-<br>23,522<br>1,392<br>900<br>1,377<br>5,881<br>15<br>6,781<br>1,392<br>16,741<br>-<br>300<br>15|Totals<br>£<br>2,592<br>22,322<br>24,914<br>2,277<br>5,896<br>8,173<br>16,741<br>315|
|---|---|---|



continued... 

Page 25 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **13. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|**13.**<br>**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade debtors<br>Other debtors<br>Prepayments and accrued income<br>Trade debtors are stated after a bad debt provision of £200 (2020: £200).|31.3.21<br>£<br>166,739<br>-<br>-<br>166,739|31.3.20<br>£<br>159,750<br>350<br>841|
|||160,941|
||||



## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Trade creditors<br>Social security and other taxes<br>Other creditors<br>Accruals and deferred income|31.3.21<br>£<br>97,709<br>18,379<br>3,805<br>8,251<br>128,144|31.3.20<br>£<br>9,050<br>12,107<br>2,160<br>53,602|
|---|---|---|
|||76,919|



## **15. LEASING AGREEMENTS** 

Minimum lease payments under non-cancellable operating leases fall due as follows: 

||31.3.21|31.3.20|
|---|---|---|
||£|£|
|Within one year|4,798|2,537|



continued... 

Page 26 



**Freeva (A Company Limited by Guarantee)** 

## **Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS** 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted Funds<br>OPCC CHISVA<br>LLR TAN<br>PAN - Jenkins Centre<br>CLF - Community Lottery Fund<br>Leicester Communities Fund<br>Henry Smith Charity<br>OPCC VAWG<br>Respect - CTL<br>Tampax Fund<br>OPCC Counselling<br>Leicestershire Police - Therapeutic<br>OPCC County Leics<br>MOJ SV/D<br>MOJ ISVA<br>Awards for All<br>**TOTAL FUNDS**|At 1.4.20<br>£<br>66,648<br>3,048<br>-<br>949<br>(4,125)<br>-<br>-<br>915<br>14,212<br>5,804<br>6,774<br>-<br>-<br>-<br>-<br>-<br>-<br>27,577<br>94,225|Net<br>movement<br>in funds<br>£<br>6,097<br>(5,515)<br>5,000<br>441<br>5,099<br>8,361<br>159<br>-<br>-<br>30,221<br>-<br>316<br>31,791<br>14,077<br>28,816<br>32,917<br>9,852<br>161,535<br>167,632|Transfers<br>between<br>funds<br>£<br>(2,467)<br>2,467<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>2,467<br>-|At<br>31.3.21<br>£<br>70,278<br>-<br>5,000<br>1,390<br>974<br>8,361<br>159<br>915<br>14,212<br>36,025<br>6,774<br>316<br>31,791<br>14,077<br>28,816<br>32,917<br>9,852<br>191,579<br>261,857|
|---|---|---|---|---|



continued... 

Page 27 



**Freeva (A Company Limited by Guarantee)** 

**Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

|**Unrestricted funds**<br>General fund<br>**Restricted funds**<br>Restricted Funds<br>OPCC CHISVA<br>LLR TAN<br>PAN - Jerkins Centre<br>CLF - Community Lottery Fund<br>Leicester Communities Fund<br>Henry Smith Charity<br>Respect - CTL<br>OPCC Counselling<br>Leicestershire Police - Therapeutic<br>OPCC County Leics<br>OPCC County Notts<br>MOJ SV/D<br>MOJ ISVA<br>Awards for All<br>**TOTAL FUNDS**|Incoming<br>resources<br>£<br>11,978<br>-<br>50,000<br>267,492<br>170,000<br>102,313<br>15,913<br>20,500<br>133,832<br>35,495<br>31,791<br>115,437<br>34,850<br>82,424<br>69,922<br>9,852<br>1,139,821<br>1,151,799|Resources<br>expended<br>£<br>(5,881)<br>(5,515)<br>(45,000)<br>(267,051)<br>(164,901)<br>(93,952)<br>(15,754)<br>(20,500)<br>(103,611)<br>(35,179)<br>-<br>(101,360)<br>(34,850)<br>(53,608)<br>(37,005)<br>-<br>(978,286)<br>(984,167)|Movement<br>in funds<br>£<br>6,097<br>(5,515)<br>5,000<br>441<br>5,099<br>8,361<br>159<br>-<br>30,221<br>316<br>31,791<br>14,077<br>-<br>28,816<br>32,917<br>9,852<br>161,535<br>167,632|
|---|---|---|---|



## **Comparatives for movement in funds** 

|||Net||
|---|---|---|---|
|||movement|At|
||At 1.4.19|in funds|31.3.20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|58,495|8,153|66,648|
|**Restricted funds**||||
|Restricted Funds|3,048|24,529|27,577|
|**TOTAL FUNDS**|61,543|32,682|94,225|



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**Freeva (A Company Limited by Guarantee)** 

**Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS - continued** 

Comparative net movement in funds, included in the above are as follows: 

||Incoming|<br>Resources|<br>Movement|
|---|---|---|---|
||resources|<br>expended|<br>in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|10,441|(2,288)|8,153|
|**Restricted funds**||||
|Restricted Funds|662,304|(637,775)|24,529|
|**TOTAL FUNDS**|672,745|(640,063)|32,682|
|The movement in restricted funds is split between funds as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|OPCC - CHISVA|50,000|(50,000)|-|
|LLR TAN|251,793|(250,844)|949|
|PAN0 – Jerkins Centre|170,000|(174,125)|(4,125)|
|Respect - CTL|121,721|(115,917)|5,804|
|OPCC - VAWG|39,974|(25,762)|14,212|
|Henry Smith Charity|20,700|(19,785)|915|
|Tampax Fund|8,116|(1,342)|6,774|
||662,304|(637,775)|24,529|



Restricted funds relate to funding received for specific projects/services as follows: 

OPCC CHISVA (Office for Police Crime Commissioner) provide funding to Freeva to deliver support services for children and young people that have experienced rape and/or sexual assault. 

LLR TAN - Leicester, Leicestershire & Rutland Domestic and Sexual Violence Services - These services are jointly commissioned and are delivered as part of the United Against Violence and Abuse (UAVA) consortium.  The consortium includes Living Without Abuse (LWA), Women's Aid Leicestershire Limited (WALL) and Freeva.  As part of this contract we are responsible for delivering a Helpline for members of the public who require support for domestic and/or sexual assault, Independent Sexual Violence Advisory Services (ISVA) for anyone over 13+ requiring support for rape and/or sexual assault and counselling services as part of this contract. 

continued... 

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**Freeva (A Company Limited by Guarantee) Notes to the Financial Statements - continued for the Year Ended 31 March 2021** 

## **16. MOVEMENT IN FUNDS - continued** 

PAN - The Jenkins Centre, Perpetrator Services. These are also delivered as part of the UAVA consortium and commissioned by Leicester City Council. The services include interventions for those that use violence in their relationships and associated partner support services. 

CLF - Community Lottery Fund - This funding is for the young people and their insight and behaviour, parents and carers for building confidence and skills and for professional practitioners increase awareness in APVA. 

Leicester Communities Fund - This funding is for the consultancy and helpline worker 12 hour for six months. 

Henry Smith Charity - Grant towards running costs. 

OPCC VAWG - Funding provided by the Office of Police Crime Commissioner for a counselling coordinator role. 

Respect - CTL - This funding is for the Make a Change perpetrator response project delivered in Lincolnshire. 

Tampax Fund - Grant to provide Sexual Violence Recovery Toolkit programmes for victims of rape and/or sexual assault. 

OPCC Counselling - This funding for victims of sexual abuse. 

Leicester Police - Therapeutic - To provide therapeutic counselling services for the victims of sexual assault. 

OPCC County Leics - Provision of a Domestic Abuse Perpetrator Behaviour Change Service across LLR. 

OPCC County Nott’s - This requirement is sought to provide a Respect accredited perpetrator programme, build local capacity and an independent evaluation of IOM and the perpetrator programme. The programme itself will deliver in partnership with specialist domestic abuse support services to ensure that delivery is safe and effective. 

MOJ SV/D - Covid-19 Extraordinary Domestic and Sexual violence and abuse MOJ funding. 

MOJ ISVA - Additional ISVA provision; the recruitment and training of three additional ISVA to work across LLR. 

Award for All - Support project 

## **Transfers between funds** 

The transfer between the funds is in respect of the support costs allocated. 

## **17. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the year ended 31 March 2021. 

**18.  PENSION – Defined contribution pension plans** The charity operates a defined contribution pension plan for its employees.  The amount recognised as an expense in the period was £12,943 (2020 - £11,098). 

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