Company registration number.. 06675269 Charity r¢g15tration number". 1129979 POW Nottingham {A company limited by Buaranlee) Annual Report atld Financia] Statements for the Year Ended 31 March 2022 Community Aecounting Plu5 Units l & 2 North West 41 TaltKi Street Nottingham NGI 5GL 'A87KU)2Q• 0510712022 COMPANIES HOUSE A03 127
POW NottRngh2m Contents Referen¢¢ and Adminislrative Detsils Trustee5' Report 2to7 Independent Examirtees Report Ststemeni of Financial Activilies 9tolO Balance Sh Notes to th¢ Financial Ststements 12to21
POW Nottingham Reference and Administrntive Details Trustee5 Clive Shirland TaTZt Edwards•SmaJl Corrine Miller Yvonn¢ Love Dr Larissa Sandy Senior MA8eMent T¢Am Deidre Bowen. Chief Executive Officer. uniil March 2022 Mi¢h¢lle Brown, Offic¢ Manager Carys Jones, Otw*ions Managcr, until January 2022 Registered Office 16 Independent Street Nouin8ham NG7 3LN Company Rtgistr•tion J¥urnb¢r 06675209 Charity Regi5trxtion Number 112W79 Independent Examiner John OBrien. employee of Community Accounting Pl Units l & 2 North West 41 Taltrrt)t Street Nottingham NGI 5GL Page I
POW Nottingha Trnstees, Rewtyrt The trustees. who are directory for the purFKJses of company law. present the annu rewrt gether with ihe financial staiemenis of ihe charirable MpanY for Ihe year ended I l March 2022. Trnstee5 And officer5 The trustees and officu5 servin8 durin8 the year and 51nce the y¢¥ ertd were as folk+. Trustee5'. Clive Shirland Tarze Edwards•Small ClTr¢ Miller Yvonne IA)vett Dr Larissa Sandy (appointed 17 FebTuary 2022) je-s Ann5trong {resigrtd 26 August 2021) Sarah Hilder (resigned 26 Augusi 2021) Neil Rf0rd (resigned 17 February 2022) Ben Talknt (re5i8ned 17 Febnw 2022) Structur& governnee #ftd mn#teTr*É }Vre of8t>verttiftg The charity is a Company limiied by guaraniee and registered charity. It is operated under the rnles of its memorandum and articles of association daied 18m8()8 and mst recently arnended 2710412009. li has no share ¢apital and the liabiliry of each member in the event of wirMlin8-up is limited to £1. Recruiimenl &nduppOintnml oftrH$iees The Committee of Management is made up of the members outlined within the charity infornuiion, and ar¢ Ihe direciors" of the charity. They are appointed on an annua] basis * the Annual General MeetjTh8. POW Nottingham 1$ fortunate that il hasa core of mw¢es with a wralth of experience. The directors rep$¢1 a rangc of skill$ and knowledge enge•)dus infomied and iMelli8ent debate on the issue$ POW Nottingham fa¢es foi troth now and ihe future. RecNitment of new trnStees 15 thorough and robust and designed ensure that new trusiees ¢8n add valu¢ to the organisation throu8h ihe skill sets thcy possess. Objet¢ives atsd idiviii¢s Objects affd4ims To Preserve and prot¢ct good h¢3lih, relieve finan¢ial hartship and advance education of those involved or wh have been involved or ar¢ ronsidcring b¢¢oming involv¢d in sex work by such means &$ the tTU5tee5 determine in¢luding'. A) providing sensitive. comph¢SIve and free dropin and outreach Services" B) woviding advice. 5UPPOrt and ¢ou¢111ng on such matters sex1 health. reducin8 dTU8 use. family planning, social support. lrfestyle ¢han8es and exiling pmstiiuiion. gTrJ Cl promoting awarenes5 in the wder commvnity and other voluntary and sthtutory a8encie5 on all matters regarding 5¢x work arwj drug use. Page 2
POW Nottingham Trnstees, Report Objedivo, strntegies un4latYi%rylies POW Nottingham 15 a Tlon-profit voluntsry OartIsation that is hue ensure the healt14 safety and well-bein8 of Sex workers and tho% at risk of being exploited. 'We will provide the tools to ernWer our seT¥i¢¢ US¢fS to be safe. healthy a¢hi¢ve positiv¢ lifestyle changes" POW was launched in 19W. when local mmen frnm the sex wx)Tker community volunieeyed io train as researchers to assess health and intervention needs of sex workerfs in a disadvantaged area of the City of Nottingham. The World He41th Or8anisation and 'Nottingharn Health Authority. (NHS Notttngham City) funded this research. Gaps in the provision of. servi¢es weTe" revealed and as a Tesult, sour$ of advice and support for working pr051iiuies were creed. Since that tirnc POW evolved into a rolwst independent peer led chariiable company shaping and changiTh8 the nature of health and welfare p¥Dvisions for these socially excluded people. POWS ¢ore aims ar¢ to preserve and promote g(XMI health. relieve financia] hardship. advance the edLKatton of those involved in sex work and support lifestyle ¢hanges from those wly) wish ¢xit sex wth. To achieve these airns POW provides an arrdy of services and sU¢¢ts$1IY ¢ngag¢s with a v¢ry chaotjc, vyln¢rabl¢ and hard 10 Teach Clitnt group. POW clients have ¢ornplcx support ne¢ds tel*ing Issues sutTounding sex worK including Clas5 A drug and a]Gohol akne. homelessne4 viol¢ni and abysive experiences and mental and physical hcalth is5U¢5. Main activities io rne these needs are: A Drop-in setvice providing: • Individual Supwkrt Ne¢ds Assessments leading to outco-ba Sup1 Plans. . One io one support sessLor6; • Benefit advice. • Provi5ion"of.creative-activities: D8 Treatment Clinic5.' • Needle Exchange- . Sexual Health and Contrattption Clinics" Housing Clinic- Community Merttal H¢alth Clinic. . Appointment optio$ on a day when d1n is closed for clients to acctss l..1 c&sewoTk supp)it . Clo¢hes BaoK laundry f1]ities, shower room, hot meals- . Support artd en¢ourag¢m¢rti to a¢cess mainstrearn servi Advice and infomiation on exiting sex wDrk. An Outreach service PTovidin8.' . Condom and rape alami diStritlOn. . Outrea¢h Sexual Healih s¢Thi¢¢- • Flexible oui-of-hoyrs emergency s¥ppoi¢ Sauna and flat visits. • Home visits- * Hospital. rehab, and prison visits. . Accompanied Court Appe8nnces" • Accompanied health. hou5in$ and benefit app)inthients. Page.3
POW Nottingham Trustees, Report Publie beneJFi POW Nottingham's cwe wle is reachirtg a cli¢ni group noi usually seen by mainstream servitts. In addition to helping sex workers o¢hiev¢ ih¢ir basi¢ n¢ed5, d¢al with and avoid personal crisis- POW'S new evolved approach achieves a lasting impact on our seThice users, which includes helping sex OrkerS to-. ' progress Out of sex work. • make links and engage with the widcr comrnunity. Sharing bt5t prnctice with other organisa¢i¢Jn$ has always bets a key part of our wthin8 approach. Thi5 will develop further in th¢ coming yeaTS sharing further learning fTom our delivery and evaluation5. POW actively participate5 in working grOupf0¥Ts io influert¢¢ strategy, in particular the Clinical Cornmis5ioning Group sts¢gy, and the Noninghamshire Crime aTrJ Drugs Partnership. Sa¢¢lli S¢tvi¢es ar¢ provided by a range of profe55K)nals to augment the supwt provided by the sthff and volllnte¢rs ai POW Nottingham. The provision of assertive outrexh visits to identified hotspots in the lo¢al Community is a wre part of POW'5 servirts ensuring that Clients involved in 'lh Street. and 'Off Street. sex work are accessed and engage with essential healih care services. These sessions are a vitsl way of xcessin8 new and hard-to-reach clients whose lifestyles ore ¢haoiic, impacting ability to access other service5. A5 4 result. POW is also able to erturage new ¢lients io access the other ser¥ice5 on offer at POW. a5 well as to make cornmunity mediaiions and referrals in order lo re-engage Clients with mainstrearn stte$. Outreach has a long-tenn impact ort engaging Individ1$ with sub5tsnce abuse is5ue5 in effective treatment. reducing adult re-offethding rates. supporting vietLms of rape and violence. eTTrcoufdging vulnernble individuals io achieve indep¢ndeni livirt& atld pYovidin8 011-80in8 SLlPW)rt io individua15 committed to exiling sex WOTk. "Th¢ trust¢¢s confimi that they have complied with the requiremerbts of sertitsn 17 of the Charilies Act 2011 10 have due regard to the public benefit guidance published by the Chwity Commission for England and W8les. Achitvernents and perf•rni#net POW have continued with broad TaDging servi¢¢s ihmughout the financial year. addin8 extra services and expanding our partnership work. to better meet the needs of vultternble pwple within Nottingham. widenin8 our scope to reach new cofflrnuTriti¢s. We have str¢ngth¢ned relationships with a nrnr of key ageTrcies Inclj1g The Wellbeing Hub. The Hralth Shop, Housing Aid, NHS Integrated Sexual Health Service& NHS Rough Sleeping Team. NHS Hepatology t¢arn. Comrnunity men Health TeaThL JU[ Univetsities. and agencies working with the LGBTQ+ mmunity. In 2021-2022 wt Mt)rked with 379 individuals many with rnujtiple and complex ne¢d5. 57 saf¢8uardin8 concerns were raised and managed as a Ham) minimisation mnains a w? priority for POW in line with our values and etlK)s. As such, in 2021-2022 we distributed 10.122 Condoms to ort-str¢¢t Worke through our drnp in and assertive outreach sessions. We a150 distributed 15.372 to off-street sex wDrkers through visiiing off-street wY)rkeTS. As part of the City and County Harni Reduction stswegy we supplied 388 packs of foil and 69 ncedle packs to indivbduals. Our internal POW drug5 clinic was attertded 86 times throu8hout the year. with 28 of our clients in r¢1p1 of a methadtsne or Subutex prescripiion in orderto reduce or abstsin from drug Iise. Pag¢ 4
POW Nottingham Trustees, Report POW supp)rted 44 ¢li¢nts with ak011 d¢dencY. 87 individuals with an addiction to ¢rxk cocaine and 81 individuals wilh an addiction to heroin_ These are th¢ nw)y promineni ¢on¢¢ms for our client ¢ohort and lh¢ harm reduction work through the drugs clinic and close partnership with agencies helps us to reduce risk for Ihese clients. Within POW we have 116 clients cl&sed &% 'chaotic' (multiple needs including dru8 addiction. horntlessne4 mental or physical health needs). 122 'stsble' Clients and 141 who do TKSt fjt under either category. In addition to hann miTrimisation around drugs remain a key service for vulntTable men and wornen to maintain good physical and sexual health. Our sexual healih clinic restarted on a weekly b&sis ITh 2021-2022, followin8 a break from the NHS Sexual Health Tearn due Covi&19. The clinic been sporadic due to capacity and h&$ sten-19 clients. Duc to a gap in service. The Health Shop started 80in8 out to off-street premises on a monthly basis in Febrnwy and Saw 15 clKnts in 2021-2022. In 2021-2022 POW worked with 178 xiive sex wDrkers, 44 inactive sex workeT5. 12. who had recently exited, I I who had mumed to Sex work and 112 twple dtd not disclose their sex wyking statLLS. During th¢ year, 93 discussions twk place wtth individua15 who wanted 5UPWrt with pro8re5sion or exitin8 of sex work. In 2021-2022 Started 3 new weekly parffieT5hip agency clinics at POW.. hoTneless health clinio community mental health clinic. and a housing aid clinic. which have been building up relationships with clients and creating direct routes into services that clients art otherwise T1 a¢tes5ing. A one-off service ran in January 2022 where the community derttl ttam ran a weekly Clinic at tyjr drop-in. The NHS Hepatology tearn have attended quarterly at)d ran h¢patiiis tes¢ing events. W¢ hav¢ in¢r¢ased our parnlership working with key ageftcies dtsring our street outreach sessions. The Health SP have continued to support with outreach sessions, and we now have Housing Aid, Complex needs, th¢ community m¢ntsl health t¢am, and homeless health, ¢ach SUPPMing strttt outreach sessions on a mortthly basis, providin8 acce55 in the cornmunity for clients to 5k to a8encies alKJut their need5. POW worked with 132 professionals on6F5 Ocl0S to suppjrt clientrduring 2021-2022. Another top priority fcr POW remains safety for sex wjrkers and tlM)se at risk. To this end we supported 40 irKlividua15 who rery)rtcd a sexually violent offcncc and 26 individua15 who rert 8 violent offenc committed against their person. W¢ dIV$s¢d domesti¢ abuse with iodividuals on 116 oc¢asions and have made r¢f¢rrnls through io 1¢¥01]1 seryj¢es ID¢luding Womeo's Aid and various refuges IallY and nationally, in partnership with the new Women's Complex ne¢ds wother • Jw. Housing and maintairting this housing remains precarious for many of our vulnerabl¢ clients. Clients were supported through partnership Morking with All Saitjts, Frnmework and YMCA as well as other housing ptrjviders to maintain tenaJKies and gain appropriate accOmmlatiOn. Housing and homelessness Issues were discussed with 140 unique Individuals in the year. Our current informatLon su8gests 34 POW ¢lieni$ have no rjxed abode, 5 are street h{elesS and I I live in 1$. ThUgh0 the year POW suppmed 84 individuals in crisis. This includes work with multi.agew teams around Child safrguarding ¢on¢erns including high risk pregnanci4 homelessness. pmbation and CTiminal justice issues. benefit and debt difficulties and drng addiciion. Page S
POW Nottingbam Trustees, Report In the financial year we continued M new pilot PTojects." on¢ around siudeni sex Mvrkers 8j one aTound the LGBTQF community. Thc LGBT(y projea completed trch with The Health Shop to known 'crui5ing' siles. &s well at Netrtach on LGBT specifi¢ online sites to sell sex. The student project involved in 'SHAG Sexual Health & Guidance. week. across 2 Univ¢Tsity campuses in Nottingham. raising awareness of Sex wod( safety and students involved in sex wr$. We also Completed s(Mn¢ online training to Students on Sexual health. and joint work with the Studeni Sex Project Manchester to deliver training to university Staff in Nottingham. POW supported 46 clienis from a migrant backgroLEnd. This help includes ensuring ihcy have the COTTeci immigraiion status, re¢ognise ih¢ir rights, are able to access primary service5 to rnaintsin their healthTe needs and access to ¢ommunity r¢sourvs for inclusion. Our RAiSE pn)je¢t *Drking with victims of child sexual cxploitati¢)n engaged with 25 young fem&les as part of a mylti.agen¢y strategy including familie5. social care. education. p)lice. IKalth. and other prof¢ssionals in ord¢r to reduce risks and Prevent young people being exploited_ POW'S progTt55ion projert MY)rkcd ¢0 advatK¢ and progres$ 72 individua15 Wlth thtir selfknined needs. Thi5 included 5UPPOrting people io enrol ort ¢ducation courses, sain employmenl attended counselling sessions to addT¢S5 histori¢ traum4 mairti01rt abminence from dru8s. be8in voluntccr roles and irnprove their qullity of Itfe, self-est¢¢m, and ytlotionthips. Financial review POW will see a deficit this year mainly due to ort of the main thmling streams Coming an ¢nd. This funding stream financed 80% of the organisations ¢osts. and whilst ¢oniinuatJon fvnding h&s bttn secured it is significantly le5S than previously. Our posiiion is however acceptabl4 the organisation is now in a solid IM>51tion. having expanded and sttured a wJd¢r grant fiLThdin8 base. Policy oft reserK% POW'5 poli¢y is io operate with a reste balance that will supwl POW for a fow month period in a fluid furkding enrMeI. Principal ri5k% ondAllcertoinlie5 Ftsnding isrn It is an increasingly difficult funding clirnate for the thi sector to the pandemi¢. Page 6
POW Nottingham Trnstees, Report St4teiiienl of Trustees. Responsibililies The trustees (who ar¢ also the direcwr5 of POW Noitingham for the purEx>ses of company law) are resptsnsible for pr¢paTing the in1¢¢$. report and the financial staternents in accordance with the United Kingdom A¢counting Siandards (United Kingdom G¢nerally Accepted Accounting Prdctice) and applicable law and regulations. The report and a¢nts have been pPared in xwdance with the provisions in the Companie5 Act 2006 relating to sma]I companies. Cornpany law requires the ITUStces to prepare financiel sthtements for exh fin8n¢ial year. Under company law the trustees must not approve the fLnarKial ststcments unle5S they are satisfied that they give o true and fair view of the state of affairs of the charitable cornpany and of its incoming resources and appli¢aiion of Tesource including it5 income and expenditure. for that periiml. In preparing these. financial sthtements, the trus¢ees are required to.. s¢l¢ct suitable accounting 1]el¢S al apply them consistently. obsetrve Ihe methods and principles in the Charities SORP- make judgements and estimes that art reasonable and pudenl state whether applicable UK Accourting Sthndards have been followrf subjea to any merial deparnires disclosed and explained in the financi $tents- and prepare ihc financral statements on the going ¢thKcrn basis unless it is inèppropriaie to presume ihat ihe charitable company will continue in business. The trustee5 are re5w>nsible for keeping adequate accounting record5 that are sufficient to show and explain the charitsble company'5 trdnsaction5 and disclose with reasonable accurdcy at any time the financial posilion of the charitable company and enable them to ensure th& the finala7 ststements Comply with the Companies A 2006. They are also responsible for safeguarding the assets of the ¢hari¢able company and hence for tsking rea50nabl¢ st¢ps for the preY¢nlion and dek¢tion of fT3ud and other irregularities. Sm•ll ¢omp4niu-provision st*tem¢nt This report has been prepartd in a¢¢ordartce with the small cornpanies regime underthe Companies Act 2006. The annual r¢pon w45 aptKovd by the tru51ee5 of the charity on .................... and stgned on its behalf by: live Shirland Trnstee Corrine Miller Trustee Page 7
POW Nottingham Independent Examiner's Report to the trustee5 of POW Nottingham Indepertdent ¢x#min¢r'$ report to the Irusttts of POW Nottingham ('Ihe Company.) I report to the charity tnlsiees on my examination of the accounts of the company for the year ended 31 Mar¢h 2022. Responsibilifits ld basis of r¢port As the charity's trnstees of the c¢)mpany {and also its directLK5 for the purposes of cornpany law) you are resrM)nsible for the prepardtion of the accounts in accordance with the requirements of the Companies Ac¢ 2006 (Ihe 2006 Aa.). Having satisfied rnyself ihat ihe aOnts of th¢ Company are rM)i rquired to be audited under Part 16 of the 2006 Aci and are eligible for ind¢pendent examination. I report in respect of my examination of your charity's a¢tounis As carried out under seciion 145 of the Charities Act 201 I {'the 2011 Act,). In carrying out Iny examination I have followed the direaions given by ihe Charity Commisshon under sectioTh 145{5) (b) of the 2011 A¢1. Imd¢pend¢nt Exsminer's ststememt I have completed my cxaminatioii. l ¢Cfi1 that rto matters hav¢ come to my attention in connection with the examination giving me ¢ays¢ to believe that Lll atly material respttt.. ounting records wert not keo in Tespect of the Company as required by section 386 of the 2006 Act" or 2. the accounts do noi a¢¢ord with those reco$. or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the ac¢ounts giv¢ a '¢ ond fairf v•ew which is not a matter considered as part of an indepertdent examination. or 4. th¢ ¥counts have noi been prepared in accordance with the methods tnd principles of the Sta*men¢ of Reeommended Practice for acwjnting and repjrting by Charities [appli¢able io Charities pr¢pariThg their accouThts in accordance with ihe FiTwKiai Rewrting Sthndard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come a¢ross other Mat1$ in conneciion wrth the examination io whieh attention should be drawn in this report OTd¢r to ¢nabl¢ a proper un&rstanding of the accounts to be reached. rien Msc. FCCA. FCIE. employee of Commurtity AcCoting Pl5 Fellow of the A5%Kiation of Charity IDdependertt ExomirteJ5 Units l & 2 North West 41 Taltx)I Street Nottingham NGI 5GL 2210612022 Page 8
POW Nottingh2m St21ement of Financial Activities for the Year EDded 31 March 2022 ncluding Income and Expenditure Ac¢ouDt and Statement of Total Recogni5ed GaiDs and Losse5) Totsl 2022 Total 2021 UDrestrieted Restricted Note Ineome and Endowments from: Donations and legaci¢5 Charitable activiiies Investment income 103.188 851 103.188 135,608 75,403 338.565 23 134.757 Tothl Income 104,045 134.757 238,802 413,991 ExpeTrditure on: Charitsble activitie5 (107.850) (206.873) (314.723 310.460 Tottl Expenditure {107.850 206,873} (314,723 (31Q,460} Net lexpenditureyincome Transfers between fvnds (3.805) 356 172,116) 356 (75,921) J03.53l Nei movement in fund5 (4.161) {71,760) (75.921) 103.531 Reconcililtion of funth Tothl funds brought fonyard 161.754 119,046 280,8( 177,269 Total funds carried forward 157.593 47286 204,879 280.800 All of the charity'5 activities derive from continuin8 operations durin8 the ai¥)ve Iwo periods. The funds breakdown for.the period is shown in nwe I l. Th¢ not i)n pa8es 12 to 21 form an inte8TaJ part of these financial statements. Page 9
POW Nottingham Statement of Financial Activities for the Year Ended 31 March 2022 (Including Income and Expenditure Account aDd Ststement of Total Recognised Gains and L05xs) These are tht fyire5 for the previous co)untiNg peri Irt Ine1 for ¢omp•r¢iv¢ purp)s¢s Unre51ricted Re5trit¢ed To¢1 funds fuods 2021 In¢om¢ and Endowmtnts from: Iknniorts and legacies Charitable activiti¢s Inv¢stsn¢ni income 75.403 .243 23 75,403 338.565 23 337.322 Totsl income 76.669 337.322 413.991 ExpE*ditre M: Charitsble activities (17,150) (293.310) 310.460 Totsl experhditure (17.150) {293,310 310.460 Net irKome Trdnsf¢rs bcts¥ren 59.5 19 (1,117) 44.012 103.531 Nct Vement in fvttds 58.402 45.129 103.531 Reconciligtion of fu#ds Total funds brought forward Total fvnds urried forward 103.352 73,917 177,269 161.754 119.046 280.800 The notes on pages 12 to 21 fonn an inte8rn1 part of these financial sthtements. Page 10
POW Nottingham (Registration number: 06675269) Balanee Sheet as at 31 March 2022 2•22 2021 ote Current assets Debtor5 Cash at bank bn hznd 1,862 214.978 1,975 285.747 216.840 287.722 CrtditOT5: Amounts falling due within one yur 10 111,961 (6,922 Net assets 204.879 280,800 Fund5 of tht charity: Restricted income funds R¢stricted funds 47.286 119,046 Unrestricted in£ome fund$ Unrestricted funds 157,593 161,754 Tot*1 funds 204,879 280,800 For ihe financial year ending 31 Marth 2022 the chariry was entiiled to exemption from audit under Section 477 of ihe Companies Act 2006 relating to Small companies. Directors. responsibilitLeS'. The membets have noi required the clwity w olmain an audit of its accounts for the year in question in rdan¢¢.with seaion 476. and The directors acknowledge their reswnsibiliites for complyin8 wÉth requirements of the Act with respect to accountin8 records and the preparntion of account5. These financiol statements have been prepared in accordance with the special provisions relating to companies subject to the small companie5 regim¢ within Part 15 of the Companie5 Act 2006. The financial ststtment5 on page$ 9 to 21 were approved by ihe tnJsi¢es, atxl authoris¢d for issue on 221C612022 and signed on their behf by.. hirland Trusiee Corrine Miller Trusie¢ The notes on pases 12 to 21 fomi an integr21 part nf ihese finan¢ial statements. Pagell
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2022 l A¢cotsting polities Summary of signifiunt ctounting policies key atcouAtinge5timte5 The prin¢ipal a¢¢ounting policies applied ID the PTeparation of ihese finala] $eMentS are Set out below. These poli¢i¢s have be¢t) ¢onsistrnily applied io a]1 the yeais prewJ4 wil¢ss otherwise Stated. St•tefflent of eomplianee The financial staiem¢nts have been prepared acwrdane¢ Accouniing and Reporting by Charilies.. Statement of Recommended Praciice (applicable to charities prepgring their accounts in accoTdan£e with the Financial RepTrrting Stsndard applicable in the UK and Republic of Ireland IFRS 102)) (issued in October 2019) (Charities SORP {FRS 102)). thc Financial Rcwrthng Standard applicable in the UK and Republic of lieland IFRS 102) and the Cornpanies Act 2006. Bgsis of prtparfitio POW Nottirtgham me¢ts th¢ d¢finition of a public Imefit entity undeT FRS 102. Assets and liabilities are initially recognised at historical eosi or trgnsxtion ye unk55 otherwise stated in the relevant accounting tK>licy notes. Going tonctr The flnancial 5taternents have been prepwed on a going concern basis. The trus¢$ ass$ whether ihe use of going concern is approprie i.e. wheiher there are any material uncertainties reled to events or conditlOn5 that may wt Significant doubi on the ability of the charity to ¢ontinue &5 a 8OLng concern. The trnstees make this assessment in respect of a period of one year from the date of approY81 of the finwKial statements.. Exemptlon from pr¢p•rlng a ush stst¢ment The charity opted tts adopt Bulldin I publithed on 2 Felmwy 2016 and hav¢ therefore rtot in¢lUdl a cash tlow Statement in these financial statemetht Intome nd endow¥nents Voluntsry income in¢luding dOnwI$. gifts, l¢gati¢s and gwits that provid¢ cor¢ fiLndin8 or are of o general naivre is re¢ognised wh¢n the charity has entitl¢ment to the income. it is probabl¢ that the income will b¢ re¢¢iv¢d and ¢h¢ amount can be me&sur¢d with sufficient reliability. le¥dei t)onations ar¢ re¢o8nised when the charity h&$ been notified in WTiiing of Fx)th the amount and Settlement date. In the event that a donation Is subject to conditions require a level of perfonnance by the charity before the eharity is entitled io ihe funds. the income is deferred and not recognised until either those condition5 are fully met. or ihe fvlfilment of those condiiions 15 wIM>lly within the control of the charity and it is probable that these conditions will be fulfilled tn ihe rtportin8 pcri(xl. Graftts receivable Grdnts are reco8nised when the ¢harity has an ¢niiikm¢ni to the fvnds and any condition5 Itnked to the grants have beell met. Where p¢rforn)8nc¢ wndiiions are attxhed to the grdnt and are yet to be me¢ the income is ¢ignised as a liability aThJ inclyded on the balan¢e she¢1 as d¢ftrred income w be relvdsed. Pa8e 12
POW Nottingham Notes to the Financial Statements for the Year Ended 31 Mar¢h 2022 Expenditure All expenditu is retognised once there is a legal or ¢onstruaiw¢ obligation to ¢xp¢ndiiure, it is probable settlement is r¢quired and the aMTrt ¢4n be measured reliably. All ¢osts aff allocated io the applicable expenditure hudin8 that a8gregate Similar costs to th ¢ategtsry. Whcre costs cannot be directly attribut¢d to parni¢ular headings they have been allOted on a ba5bS wnsistcnt with th¢ use of resources, with ¢entr41 staff ¢osts allo¢ed on lh¢ basis of time spen4 and depreciation charges allLKated on the wrtion of the a5S¢t's use. Other support ¢os¢s alr allo¢aied based on the Spread of staff costs. ChariloNe &cliwlies Charitable expenditure comprises ilM)se costs incurre&by the charity in the delivery of its actiwties and.services for its beneficiaries. li includes tx)th Costs that can be alkycated direaly to such activities those costs of an indirect nature necessary supp)rt them. T•x4¢ion The charity is considered io pass the iesrs w out in Parngraph I Schedule 6 of the Finanee Aet 2010 and thereforc it mttts the definitiort of a ¢haritable company for UK corporation tax PUT>$es. Accordingly. the harity is potentially exempi fr(An tawion in respect of income or capitsl gain5 r1ved within categories covered by Chapter 3 Part I l of the Corp)rnion Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Aa 199110 th¢ ¢xt¢nt that such income or gains are applied ex¢lusi¥ely charitable p¥rp05es. Tangible fixed assets Individual fixed assets cosiing £300. or nK)re are kniiially recordcd at cosL Ic5s any subsequerti a¢¢umulat¢d deprttiation and subsequent accumulated irnpairnLent1055e Deprttition And Ortiti tkpre¢iation Is provided.on"tan8Lblt fixed as15 50 as to write off the com OT valu10n, l¢ss any ¢5timat¢d residual value. over their expected useful e¢orv)mi¢ life as follows.. Asset elass IT equipment General equipment tkpreti*tion method and r•¢t 33.3Vo on a strdi8ht line basis 2(fh on a strai8ht line b&sis Trade debtors Trade debtots are amounts due from customer5 for merchandise sold or services rfOrnied in the ordinary eoujse of business. Trade debtors are reco8nistd initially at the transaction price. They ort sub%quently me&sured at amortised cost usiDg ihe effe¢tiv¢ interest meth, less provision for tmpainnent. A provision for the impaimieoi of trade debtors is established wh¢n thert is objective evidence that the charity will ntst be able to Collect all amounts due a¢¢ording to the original temis of the receivables. Cash and cash eqwivglents Cash and ¢a5h eqiiivalfnts wmprist cwh 00 hand 1 Lall dewTrsits, and other sknrt-tem highly liquid investments that are readily convertible io a kty)wn amouni of cash and are subjttt to an insignificant risk of change in value. Page 13
POW Nottingharn Notes to the Finattcial Statements for the Ytar Ended 31 March 2022 Fund structure Unrestricted income fvnds are gernJ funds are aVlable for us¢ * ihe trws¢s' dis¢r¢iion ID fi]rtheran¢¢ of the objectives of the charity. Restricted income funds are those 8rant5 for use in a particular or for specific purwses. the use of which 1$ rtstrided to that area or purw)se. Pen$ifyn$ and other post retirement obllgations Tht charity operates a defined ¢on¢ributioD p¢nsioo s¢km¢ for employees. The assets of th¢ gheme are held separately frorn those of the charity. Penstoll ¢osts ¢harges in the $ement of Finat)cia] A¢tiviries represent the cothtribuiions payable by the ¢han"ty during the year. 2 from donations and leg¥¢ies UreMrf¢ied Totsl 2022 Totsl 2021 Genernl tklnations and le8acies: tk)nations from companie5. trusts and simi14r proceeds Granis in¢ludir)g ¢apitsl grants. Govemment grants Grants from Olher eharities 3.688 3.688 7,903 45.000 54.500 45,000 54.500 47.500 20.000 103.188 103.188 75,403 3 Income from ch4Titsble ctivitit5 Umrestricted funds Genernl Restri¢¢ed funds Totsl 2022 Ttst#l 2112J Grants & don*ions Sa]¢$ & fees Sundry income 134.757 134.757 337.322 40 1.203 851 851 851 134.757 135.608 338.565 Pa8e 14
POW Nottingham Notes to the Financial Statements for the Year Ended 31 Mar¢h 2022 4 Grants & don•tion$ Unrestricted funds Restricted funds Total National Lottery Community Fund Nottin8hamshire PCC Posicode Places TN5t Nottingham Women's Cenl¥E Charles Hayward FoundatÉon SCrewr Foundation NHS Nottingham City CCG Lloyds Bank FoUndlOn Garfield Weston Sundry grants & donations The Jones 1986 Charitable Tn JN Derbyshire TTUSI 72.301 19.869 17.614 15.723 7.01)0 2.250 72.301 19.869 17.614 15.723 7.1)00 2.250 45.000 30.000 20,(M)O 3.688 2,500 2.(N)O 45,000 30,000 20,0 3.688 2.500 103.188 134.757 237.945 S Investment ineome Unrestrieted futhd$ Gtntrnl Totsl 2022 Total 2021 Interest receivable arKS slmklar"inrAC. Intercst receivable on bank deposits 23 Page 15
POW Nottingham Notes to the Financial Statements for the Year EDded 31 March 2022 6 Expenditure on chArit•bk activities Urtrestritted funds G¢o¢ral Restricted futhd$ Totsl 21122 Total 21121 Accounting & profession0] ftes Activities & events Advertising & marketin8 BAnk charges Catering costs Cleantng & hygiene Database, websiie & IT Training Hjrdship fund Repairs & maintena5Ke Harn minimisaiion Hospitality. donations & gifts InsuTantt Membership & subs¢riF4ions Overhead chaT8es Printing. slationery & 8t Recruitment Rent & seryi¢es Outreach supplies Sundry expenditure Telephont & internet 16.983 49 6.011 42 200 22.994 91 411 445 163 4.071 1.523 1.516 12 3.236 2.103 2,005 2.070 952 26.882 818 340 467 244 2.681 2.623 517 84 7.303 2.087 878 ,600 721 445 26 4.009 137 62 79 526 636 42 44 201 74 38.472 2.061 1,869 878 (38.472) 1,308 2.930 22.905 916 411 2.928 4.665 4.291 862 231.915 1.281 133 18.123 3,959 326 4,006 6,674 3,501 272 224.940 264 22.905 798 78 263 333 2,665 4.665 .521 Vehicle & travel Volunteer expenses Wages. Nl & pension 2.770 20 155.566 76.349 107.850 206.873 314,723 310.460 Page 16
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2022 7 Fees pay8ble to independent examiner During the period, the fees payable {¢xcludiftg VAT) to the charity's independent txaminer Community Accountin8 Plus analysed as follows.. 2022 2021 Independent examination Other financial services 1210 1.593 1.175 1,625 2,803 2,8(M) 8 Staff tosts The aggregate payroll costs were as follows.. 2022 2021 Staff tosts during the ye*r wtrt: Wages and salaries Sla[ se¢urity ¢05LS Pension eosts 211.921 9.978 10.016 201.882 13,013 10.045 231.915 224.940 The monthly average number of persons (includin8 senior m8na8ement arn) employed by the charity during the year was Is folk)ws.' 21122 No 2021 Average numlxr of employees 8 (2021- 9) of the above employtts participated in the Defined Contribution Pension Schemes. Contribuiions io the ¢mployee pension schemes for the y¢w tota]l¢d £lO.017 (2021- £10.045). The total employee benefits of the kry mana8ement PErsonnel of the charity wert £127.424 (2021- £112.283). 9 De03 2022 2021 Prepayments 1.862 1.975 Pag¢ 17
POW NottinghaDi Notes to the Financial Staternents for the Year Ended 31 March 2022 10 Creditor5: amounts falling due wi¢hiTr owe year 21122 21121 Other taxation and social security Other creditOTS Accruals 5,998 5.648 315 2.562 4.360 11.961 6,922 11 Funds Balance at 31 M*rch 2022 B•l•D¢e xt I April 2021 IntomiDg Resowrces Tnnsfers Unr¢striettd futsds General G¢neral filnd 161.754 104.045 (107,850) (356) 157,593 Re51ricted fwnds Bi8 Lottery Women & Girls fund Big LAMery Rea¢hing CommurtLties fiLnd Communities of Identity Help throu Crisis fur NatWe5t Skills & Opportunities fund Coronaviws Response flmd VRF fund Crisis wvrk fund EmPOWer fvnd Building rePairMa1n¢COan¢e nd Community Safety & Violen¢e Reduaion Unit fund 48,540 148,540) 25.977 18,876 14,463 20.759 9.920 5.804 146,736) 127,052) 119,865) 1.744 402 (3.508) (7,358) 7.262 420 420 18.616 24.434 24.614 51,541 (5.998) (27.J07) 2.250 {580) 1,070 20.129 260 Toial restrided funds 119.046 134.757 206.873 356 47.286 Total ftsnds 280.8C(I 238,802 (314.n3} 204.879 The transfer from the Genernl fund to the Corortavirys Resp)nse and the Community Safery & Violence Reduction Unit fvnds are to cover the deficit on these activilies. Page 18
POW Nottingha Notes to the Finaneial Statements for the Year Ended 31 March 2022 The specific pur]x)ses for which the funds are w be applied aff as follows." The Big Lottery Reaching Communities fuThJ was for core seThi¢e delivery. The Big Lottery Wornen and Girls fvnd supwrtcd the RAISE pro8Tamme (Raiging Awarentss in Sexual Exploitation) and the MWAH initiative (Mi8fdTht Sex Workers Help and Advice). The coMUnitieS of Identity grdnt Wds received from the Nottingham Women's Centre as part of a consortium bid to fund crealive art arml personal developrnent activitie5. The Help throu8h Crisis fund funded by the Nottingham Women's Centre and used to help POW clients, need assistance with wrlfare benefits and crisi5 intcrvention. The Natwest Skills and Oprxjrtunities fimd 15 used to supikirt service5 user5 amund education and how to apply for benefits, particularly UniveTsal Credit knefit. The Nottingharn5hire Covid-19 Community (NCF) was received to help the or8anisation re5rx)nd to exceptional challenges durin8 the pandemic. The C4)mmunity Safety and Violenct Reduction Unit Fund (PCC) supportcd the work of tht Police Liaison project which w)rked in partnehIp with thc Police. Modem Slavery team and lotsl services to increase safety and reduce harni for our hidden and vulnerable community Themi. The Crisis fund is fijnding received from The Charles Hayw¥d Foundation and Post¢ode Places Tryst towards POW'S crisis worl helping vulnerabl¢ community members to overcome immediatr risks their health at)d safety, and to rnanage the mentsl health issues they fa¢¢. The EmPOWer fvnd was aw•rded by th¢ Nati81 U)ttery Community Fund to enable POW to continue its core service delivery. wilh the projttt split into prevention. outrtach and emw)wennent and l&%tly PTogre5510n. Vicar Relief Fund {VRF) Emergency Fund provided essential fvndin8 to POW service usets experienciThg IK>melessness during the pandemic. Page 19
POW Nottingham Notes to the Financial Ststements for the Year Ended 31 March 2022 Balance at. 31 MAreh 2021 Blnet #t Itmi•% R¢sour¢¢s April 21120 resources txpended TrDsfe Unregirltted funds Gellernl Genernl fund 103.352 76.669 (17.150) 161.754 Restricted Big Lottery Women & Girls 15.663 123,534 (90.657) 48.540 Big iK>ttery Reaching Communities furMI Comrnuniti¢s of Identity Hclp through Crisis fund Opporfuni¢ies & Change nd Natwest Skills & Opportunitie5 fund DCMS thnd DEFRA fvnd Coronavirus ReSnSe fund Safeguardin8 Project VRF fund 27,038 8.956 5.634 105,442 9.920 23.345 (106,503) 25,977 18.876 14.463 (14.516) 1504 (1.504) 15,122 (11.614) (42.298) (4,381) (333) (20.138) (1.366) 3.508 41.700 4,381 7,595 19.619 .786 598 7.262 519 420 Total restricted funds 73.917 337,322 (293,3 10) 119,046 Total funds 177.269 413,991 {310.460) 280,800 12 Obligalion$ und¢T It5 rtd birt pwttbase contrets Opernting Itse commitrnents Totsl future minimum I¢ payments ynder non-cancellable operating It$ are as follows: 2022 2021 Land and buildings Within one year Between one and five yea AfteT five years 20.700 82.800 67.147 20.700 82.800 87.847 170.647 191.347 Page 20
POW Nottingham Notes to the Financlal Statements for ihe Year Ended 31 March 2022 13 Thgrity status The charity is a ¢ompany limitrd by guarantee and consequently thJe5 T)t have share ¢apital. Each of ihe In1¢¢$ is liable w ¢oniributr an amolmt not exceeding £1 toward5 the ats of ihe ¢harity in the eveni of liquidation. 14 AoalyskS of Det Sssets between funds Unrtstrit¢ed 2022 Total Iwnds Gentr¥l Restrittsd Current assets Current liabilities 169,554 (11.961) 47,286 216.840 (11,961 Tothl net assets 157,593 47,286 Unres¢rid¢d 2021 Total fund5 G¢n¢rxi Restricted CuTTent assets Cunrnt li8biliii¢s 168.676 (6.922) 119.046 287,722 (6,922 Tot net a55¢ts 161.754 119.046 280.800 IS Related party tr•setions Yvonne Lovttt During the year s¢Thitts iots]ling £239 wrre provided by Just tA)vett Design Lt& the owner of which is relaied to Yvonne Lovett. 16 TMtion Th¢ charity is a gIstered charity and is therefore exempt (Tom taxation. 17 Trw$te¢$ Temunerntion ittd expenses No trustees. Tr any petsons Connect with them. have r¢rxived aty remuneration from the charity during the year. No trustee5 have received any reimbursed exrKnses or *y other benefits from the charity during the year. Page 21