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2022-03-31-accounts

Company no. 5669443 Charity no. (England & Wales) 1130568 Charity no. (Scotland) SC047314

The Involve Foundation Report and Audited Financial Statements 31 March 2022

The Involve Foundation

Reference and administrative details

For the year ended 31 March 2022

Company number 5669443 Charity numbers 1130568 and SC047314 Registered office and Oxford House operational address Derbyshire Street London E2 6HG Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: Claire Ainsley Paul Braithwaite (Appointed 27 May 2021) Edward Cox (Chair) Temidayo Eseonu (Appointed 27 May 2021) Kathryn Jones Julie Mellor Golam Morshed (Treasurer) Paul Skidmore (Retired 22 May 2021) Sharon Squires Hannah White (Deputy Chair) Company secretary Sarah Castell (Appointed 6 September 2021) Tim Hughes (Retired 6 September 2021) Key management personnel Tim Hughes (Director to 6 September 2021) Sarah Castell (CEO from 6 September 2021) Clive Mitchell (Director of Operations) Bankers Unity Trust Bank CCLA 9 Brindley Place Senator House Birmingham 85 Queen Victoria Street B1 2HB London EC4V 4ET Auditors Godfrey Wilson Limited Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

The trustees, who are also directors under company law, present their report and financial statements for the year ended 31 March 2022.

The reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association, and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

Objectives

Our vision is of a vibrant UK democracy, with people at the heart of decision making . And our mission is to develop, support and campaign for new ways of involving people in the decisions that affect their lives.

To achieve this mission, our work focuses on delivering these outcomes:

Our vision and mission support our core charitable objectives, which are:

In shaping our objectives for the year, and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit.

During the past year we have focused on building the case, and then making the case, for how the principles we advocate are fundamental to bridging the divisions in our society, overcoming the complex challenges we face, and giving people power over the decisions that affect them. We have also established three strategic functions: Innovation & Practice, Advocacy & Communications, and Capacity Building & Standards.

Much of our innovation & practice work has been aimed at helping to solve the toughest and most complex challenges we face as a country, and we have continued to pioneer participatory processes that involve people in decisions that affect their lives. From exploring with citizens how democracy in the UK should work, and running a significant national Assembly in Scotland, to reimagining the civic data cooperative in Liverpool, we have demonstrated the role that the public can play in making better decisions.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

We have also been building our Advocacy & Communications and Capacity Building & Standards functions. We have collaborated widely to establish the UK’s Democracy Network, which is now on a solid foundation, and we are helping to build capacity within local government through our heavily oversubscribed Local Climate Engagement programme.

The coronavirus pandemic has had a continuing impact on how we design and facilitate public participation, but we have been able to apply the learning and adaptations that we had already developed during the pandemic’s first year. As we reported in 2020/21, the pandemic has not removed the need for a stronger democracy - on the contrary, as public bodies seek to navigate new and very challenging territory, involving citizens in the many critical and important decisions that are affecting all our lives has become more important than ever. The uncertainties and shifts in the wider world, including geopolitical and economic shocks, also reinforce the need for a stronger and more robust democracy here at home.

Activities, achievements and performance

We put our new senior team in place in 2021/22, with a new CEO and Directors for each of our strategic functions: Advocacy & Communications, Capacity Building & Standards, and Innovation & Practice. We delivered some significant and high profile pieces of work during the year, and we have started to expand our work in Advocacy & Communications and Capacity Building & Standards. We also started an appropriately-staged return to delivering projects in person.

Throughout the year, Involve has worked with decision makers in all four nations of the UK to support the engagement of over 1,800 members of the public . They have taken part in tens of thousands of hours of learning, deliberating, making recommendations and holding decision-makers to account. Alongside this, we have grown and strengthened advocates for participatory and deliberative processes; for example within the Climate Change Committee, among MPs and civil servants through Select Committees and All Party Parliamentary Groups, in the Scottish Government, local government in Northern Ireland, in local and central government departments, the research and innovation ecosystem, and across the wider democracy sector. These stakeholders have taken part in processes as advisors, observers, participants and experts, and have changed their views on how effectively the public can engage with tough challenges and reach consensus.

As part of this work, decision-makers and the public have worked together to tackle complex issues such as what to do about climate change in their local community, under what circumstances assisted dying should be allowed, and how different parts of our governments and health service use our data.

Here are some examples of how our projects and programmes during 2021/22 have delivered impacts; impacts which contribute to each of the outcomes we are seeking to achieve.

Democratic norms

The UK Democracy Network: making UK democracy actors greater than the sum of their parts In 2021, Involve was awarded a three-year grant of £350,000 from the Joseph Rowntree Reform Trust, which included a contribution of £50,000 from the Joseph Rowntree Charitable Trust. This was to set up a Democracy Network, whose aim is to build a stronger UK democracy, which can help counter threats to democracy, meet the challenges of the digital world and increase equity and participation. To achieve this, it is working to better connect the people, projects and organisations working on issues of democracy, power, accountability and voice to increase the sector’s collective effectiveness and influence.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

We started this work in summer of 2021, with the appointment of a Coordinator for the Democracy Network. Since then we have achieved the following through the project:

This has built a solid foundation for the Network, and has placed Involve amongst peers in a vital connecting role in the democracy sector; an organisation ready and able to ensure we achieve our collective goals, together.

It is also an example of how Involve is starting to build on a strong existing culture of collaboration to develop collective, sector-wide efforts to strengthen our democracy.

Political support

Climate Assembly UK One Year On: keeping the impact of Citizens’ Assemblies in the public eye

Funded by the European Climate Foundation, in September 2021 we held a series of events in the Houses of Parliament, attended by members of Climate Assembly UK, The Speaker of the House of Commons, MPs, stakeholders, and Sir David Attenborough.

The event was held to mark the one year anniversary of the Climate Assembly UK report, to allow participants to see the impact their work has had, and support them to have continued influence on government, MPs, stakeholders, and others. It built on developments across the year including the report of the BEIS Select Committee on the Government’s response to the assembly, and the Government’s response to the Committee’s findings. The events were well attended and enabled assembly members to talk directly to key politicians, officials and stakeholders. They also served to keep the assembly in front of people’s minds.

The assembly’s anniversary events were covered across national press outlets, including a prime time piece on Channel 4 news, and on the front page of the BBC News online.

We have also increased our proactive engagement with UK MPs through numerous channels, including supporting the All Party Parliamentary Group for Deliberative Democracy.

Citizens Jury on Assisted Dying: public engagement unblocks moral and legislative stalemate The Government of Jersey appointed Involve to set up a Citizens Jury on Assisted Dying, after an e- petition in 2018, signed by 1,861 people, called for the States Assembly to amend Jersey law and allow for assisted dying.

The recommendations formed by the 23 members of the Jury led to the States Assembly becoming the first parliament in the British Isles to decide 'in principle' to allow assisted dying in November 2021. Further detailed legislation is planned for late 2022.

The project was covered in local and national media, ranging from BBC and ITV News, to the British Medical Journal and the Mirror.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

This demonstrates how, when done well, public engagement can help unblock challenging moral issues and lead to a clear legislative path forward for decision-makers. We will be building on this argument to further increase political support throughout 2022/23.

Frequent use

Scotland Climate Assembly: demonstrating new ways to hold government to account Following the report of the landmark Scotland Climate Assembly in 2021 – and the Scottish Government's response to the Assembly’s recommendations – the Assembly was reconvened for its 8th weekend of deliberations in February 2022. This innovative 8th session was designed to enable Members to review the Scottish Government’s response to their report together, and hold decision makers to account.

As with the original Assembly’s work, Involve was commissioned (in partnership with The Democratic Society) to design, facilitate and deliver the Assembly's weekend 8.

Experts scored the Scottish Government’s responses to each of the Assembly’s recommendations, concluding that for 60 of the 81 recommendations the Government’s policy has changed positively, in the direction of the Assembly’s recommendations. However, members were more ambitious in their assessment, and expressed some disappointment in the response from government. Nevertheless, they also acknowledged that they were seeing clear links between some of their recommendations and policy development.

Following weekend 8, Involve has been awarded a small grant from the Scottish Government to continue working with the members of the assembly who want to work together to build a longer term way to hold the government to account for their recommendations. Members plan to work together to monitor the government’s actions and to network with other climate assemblies, organisations working to tackle the climate emergency, the Scottish Parliament’s Net Zero Committee and the Scottish Open Government Partnership Climate Network.

Additionally, two members of the assembly stood as candidates at the recent local government elections, directly because of their experience in the assembly, with one successfully elected.

This accountability stage marked a major innovation in deliberative processes in the UK, demonstrating the importance of decision-makers responding to all recommendations, and providing an opportunity for members to hold decision-makers to account on their response. It also raised an important question about how, and if, we should support some participants to continue to contribute to public life after the process is complete.

As part of the Scottish Government’s response to the Assembly’s recommendation, Rt Hon Nicola Sturgeon MSP First Minister of Scotland said the following:

‘These recommendations show strong support for leaders to act with urgency, and make the difficult decisions needed for Scotland to become a net zero nation. In the wake of COP26 in Glasgow, and the new Glasgow Climate Pact, it could not be more critical to hear from the people of Scotland. As the Scottish Government acted as a bridge between those outside of the negotiations, and those inside, so too can the Assembly provide a bridge between government and the rest of society.

To the Assembly members – thank you.’

The project was covered in local and national media, see here for an example in The Scotsman.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

Evidence and practice

Sciencewise: setting standard for science and tech public engagement, looking to the future Sciencewise is an internationally recognised public engagement programme which enables policy makers to develop socially informed policy with a particular emphasis on science and technology. It is the UK Government’s exemplar of how to develop robust evidence on public views to inform policy development in areas of scientific and technological innovation. Established in 2004, the programme has supported over 50 public dialogue projects.

Sciencewise is led and funded by UK Research and Innovation (UKRI), with support from the UK Government’s Department for Business, Energy, and Industrial Strategy. Involve runs the programme, on behalf of UKRI, providing expert advice, assurance, and support to the programme. Involve was recommissioned, in April 2021, to deliver this role for a further two years.

By continuing to run the Sciencewise programme Involve has been in a position to advise UKRI and others as to the best way to embed public voices in decision making; supporting UKRI to implement its public engagement strategy; and playing a key role in discussions about the future of public engagement in the science and innovation research ecosystem.

In the year 2021/22, Sciencewise completed 7 dialogues and 6 were underway. This equates to 700 public participants, 147 specialist participants, 39 stakeholder participants, 60 event hours and 42,000 participant hours. These dialogues included issues ranging from Newborn Screening for Genomics England to the Ethics of data location for the Geospatial Commission.

Through these dialogues, Involve has demonstrated that even highly complex, future-focused issues can benefit from quality public engagement. It has also helped continue to build the case that the public must be part of deciding how we use science and technology in years to come, particularly when there are major moral implications, such as use of data and genome-editing.

Clear standards

Local Climate Engagement: Creating, consolidating and networking best practice in local public participation in climate decision-making

Avoiding the worst effects of climate change will be the biggest challenge in human history. Local authorities and partnerships will play a key role both in getting the UK to net zero and ensuring their areas are ready for changing conditions. To do this in a way that is effective and fair, they will need to engage the public. That’s why Involve, along with others, developed Local Climate Engagement (LCE) - a new programme that uses a combination of training, mentoring, peer-learning and handson support to assist local authorities in engaging their local communities.

The programme launched in late 2021, and 75 local authorities applied to take part, demonstrating the increasing support for public engagement in climate decision-making. Of these, 5 were selected for the Project Group to receive training, peer learning, and practical support to run a public participation process. 16 were selected for the Coaching Group who will receive training, peer learning, and mentoring to support them to run/commission their own public participation process. Of the 54 unsuccessful local authorities, 26 have since been back in touch asking for some form of further support throughout early 2022/23.

Initial analysis of the 75 applications we received shows an excellent spread across regions, geographies, the political spectrum and types of local authority.

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The Involve Foundation Report of the trustees For the ear ended 31 March 2022 The programme has been developed by Involve and four partner organisations.. Democratic Society, Shared Future, UK100, and Climate Outreach. The programme is funded by Calousle Gulbenkian Foundation IUK branch) and Esmée Fairbaim Foundation. Democratic innovations Citizens, Assembly on Democracy in the UK: evidence of what the public want our democracy tobe The Citizens, Assembly on Democracy in the UK was the first UK-wde deliberative process to ask the public to consider the future of their democratic system. It brought together 70 people from right across the UK for 6 weekends to explore, online, the big question.. How should democracy in the UK work? The Assembly was convened by the Constitution Unit at University College London IUCLI as part of its wider research project on atbtudes to democracy in the UK today.. Democracy in the UK after Brexit. The project as a whole, including the Assembly, was funded by the Economic and Social Research Council through ils Governance after Brexit programme. Involve was commissioned by UCL to design and deliver the Assembly. The Assembly's final report was published in April 2022, and can be found here. Since ils publication, events and press coverage have been carried out lo ensure wider understanding of the public's views on part of our democratic system. This includes events with politicians, public events, and meetings with politicians and civil servants. See an example of in-depth coverage in Prospect magazine here. The subject matter and findings of the Assembly also contributed lo building the case for public support for democratic renewal. Members, representing an informed public, called for honesty, transparency, openness, and integrity from politicians, and a balanced media which can scrutinise govemment. Deliberative innovations like Citizens, Assemblies overwhelmingly were seen as part of that renewal,. but critically, Members saw them as advisory to governments, rather than binding decision makers or replacing representative democracy. Participatory local government in the Irish border region: capacity building for innovation Involve secured funding in 2021 from the Republic of Ireland's Department of Foreign Affairs to develop and run a programme of bespoke training on innovations in public participation for councils in the Irish border region. The programme has been developed in partnership with the Irish Central Border Area Network. Through the project, we conducted 6 days of training for 21 council staff. Amongst other outcomes, this supported an increase in confidence among participants to undertake public participation after training compared with before training. For example, 1 OOO/o of participants agreed with the statement, am clear on my role and the role of other stakeholders when developing a public participation project, compared with 35 /0 before training, and 890/9 agreed with the statement, '1 feel confident lo identrfy the right people to engage with the participation l am planning, compared with 180/9 before training. This suggests a slowly growing group of decision-makers more comfortable lo use and embed participatory and deliberative methods. Fundraising Practices Involve raises ils funds through grant and consultancy funding, and lo a much lesser degree from donations. We do not proactively solicit funding from members of the public, and we are not registered with the Fundraising Regulator.

The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

Financial review

2021/22 has been another successful year in terms of our funding. Significant sources of funding included Sciencewise, the Citizens’ Assembly on Democracy in the UK, Devon Climate Assembly, the UK Democracy Network, and UK Parliament Restoration & Renewal.

At 31 March 2022 Involve had total funds of £717k (2021: £463k), of which £418k were general funds, with the balance being our designated funds of £138k and restricted funds of £162k. Historically, Involve’s funding has come from a mix of contracts and restricted grants, with limited core funding. Our core funding, since 2017, has come from the Joseph Rowntree Charitable Trust, and in 2021 we successfully applied for a further three years of core funding from JRCT, of £150k. Most of our income continues to come from contracts and grants, and we expect this to continue.

Looking ahead, we plan to attract funding to further develop our Advocacy & Communications function, as well as driving growth in consultancy-led Innovation & Practice work and supporting new growth in Capacity Building & Standards.

Reserves policy

Involve’s reserves comprise our general fund and two designated funds (advocacy & communications fund and stability fund). We aim to hold three to six months operating expenses (currently deemed to be £250k to £500k) in the general fund. We are therefore currently within our targeted reserves range. We have held the stability fund for some years now, and Trustees designated the advocacy & communications fund in 2020/21. Trustees will review the reserves strategy again in 2022/23, and this is likely to consider whether we need to hold a separate stability fund, given the policy in respect of our general fund reserve, and also to set the maximum intended level of our cash reserves.

General fund

We normally budget to make a modest surplus on the general fund each year. For 2021/22 trustees approved a break-even budget for the year. As it turned out, we exceeded our income targets, and our general fund had grown by financial year end. At 31 March 2022 the general fund stood at £418k compared to the balance brought forward at the start of the financial year of £267k - a surplus of £151k.

Designated funds

Advocacy & Communications fund

This fund, established in 2020/21, holds £80k and is designated to be used for investment in Involve’s Advocacy & Communications function. We did not need to draw down on the fund in 2021/22. We plan to spend a significant proportion of the fund in 2022/23.

Stability fund

This fund is intended to enable Involve to weather income shocks, and to close down the organisation with honour if that were to become necessary. In our reserves review in 2020/21, trustees noted the fund was insufficient for both of these purposes, and resolved to grow the fund steadily over time, with an aim of holding £100k in the fund. At 31 March 2022 the stability fund stood at £58k (2021: £46k). We will continue to grow the fund during 2022/23.

We hold the stability fund in a deposit account with the CCLA, which is a charity fund manager that invests its clients funds in various ways. Other than the CCLA account, trustees have decided not to have any investments.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

Going concern

Trustees had given very careful consideration at the start of 2020/21 to the impact that the COVID-19 pandemic would have on Involve’s current and future financial position. They identified the key risks and implemented a number of mitigating actions, including cash-flow scenario modelling, a shift to home working, and successfully adapting our projects to online delivery. Those actions enabled Involve to continue as a going concern, and indeed we had another busy year of programme delivery in 2020/21. And also, as noted in last year’s trustees’ report, the pandemic made more acute the need for government and organisations to give priority to listening to citizens.

We took the learning from that year forward into 2021/22 and, again, we had another successful year of securing funding to run a range of important programmes and projects.

The trustees consider that Involve will continue as a going concern for a period of at least 12 months from the date on which these financial statements are approved, for the following reasons:

The trustees therefore consider it appropriate to adopt the going concern basis for the preparation of the accounts, as detailed in note 1(b) to the financial statements.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

Principal risks and uncertainties

Involve has a risk register, integrated with our Business Plan, which is actively managed by both the management team and by trustees. The detailed strategic risk register is a standing item on the Finance & Risk Subcommittee’s agenda, and is reported by exception to the full Board.

Our principal risks and uncertainties, and the steps we take to manage them, are outlined below:

Future plans

There is a growing recognition that our current model of democracy is not fit for purpose, and people are increasingly looking for ways to make it better. Our work demonstrates how. Over the coming years we plan to accelerate the work we have started to demonstrate how a different type of democracy is possible. We want to seize the current malcontent and channel it into creating change in a positive direction.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

We have long had a reputation for designing and delivering world class participatory and deliberative decision-making processes, but we are clear that this is not enough to achieve the scale of change that is required. Our strategy in recent years has been to build our advocacy and communications capacity, and to build external networks, in order to shift the narrative about democracy and embed the principles of openness, participation and deliberation within institutions. We also broadened our strategy to cover capacity building and standard setting so that organisations and practitioners are helped to make that shift to a better democracy.

During 2021/22 we continued to invest in new staff appointments to enable us to deliver our strategy, including our new Director of Advocacy & Communications, and the Coordinator for the UK Democracy Network. We also appointed our Head of Democratic Innovation as our Director of Innovation & Practice, and our Head of Engagement as our Director of Capacity Building & Standards. We are currently recruiting for an Engagement Lead who will work in our Capacity Building & Standards function. We are now well placed to continue to move forward on our strategic objectives.

In terms of Involve’s confirmed programmes for 2022/23, these include the ongoing delivery of the Sciencewise programme for UK Research and Innovation, The UK Democracy Network, the Local Climate Engagement programme, UK Power Network’s pilot People’s Panel, The Engage Britain’s People Panel, and Voice Matters with Cooperation Ireland.

Structure, governance and management

Involve is a charitable company limited by guarantee. It was incorporated on 9 January 2006 and registered as a charity on 15 July 2009. We also registered as a charity with the Office of the Scottish Charity Regulator on 10 April 2017. Involve’s Memorandum of Association establishes the objects and powers of the charitable company, which is governed under its Articles of Association.

Involve has a Board of trustees who meet every two months and are responsible for the strategic direction, finances and policy of Involve. Our Articles of Association allows us to have up to 15 trustees. At 31 March 2022 there were 9 trustees, with a range of experience, skills and knowledge relevant to Involve’s mission. Two new trustees were appointed to the Board in May 2021. One trustee resigned from the Board in May 2021, having come to the end of their six year term. The company Secretary (who is Involve’s Chief Executive Officer) also sits on the Board, but has no voting rights. Other staff also attend the Board as required. The Board has one sub-committee, a Finance & Risk Sub-committee.

Responsibility for the day to day management of the organisation is delegated to the Chief Executive Officer. Sarah Castell, CEO, was appointed in September 2021, replacing Tim Hughes, the outgoing Director. We also appointed Calum Green, Director of Advocacy & Communications, in August 2021.

The CEO is supported by the senior management team, comprising:

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

Recruitment and appointment of Trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company’s articles are known as the trustees. Trustees are appointed for an initial period of three years by resolution of the trustees. This is renewable for a further term of three years. Trustees who have served six continuous years must leave and remain out of office for a period of one year unless the trustees resolve that it is in the best interests of Involve for that person to continue to serve as a trustee.

Due to the nature of Involve’s work, which is oriented towards participation, advocacy, democratic practice, and building capacity, the trustees have agreed that suitably experienced individuals are required to exercise adequate governance. Trustees identify potential new Board members through relevant networks and contacts and by open recruitment, followed by interview. When appointing new members, trustees look for a commitment to Involve’s vision and mission and attempt to achieve a balance of skills and experience on the Board.

One of our trustees came to the end of their six-year term in May 2021. We undertook a round of trustee recruitment at the start of 2021 and appointed two new trustees in May 2021.

Trustee induction and training

All new trustees are provided with a pack of information about governance, management and the work of Involve. This pack includes key financial and governance documents. In addition, all new trustees attend a short training session with the Chief Executive Officer or Director of Operations. The purpose of this session is to familiarise them with the charity, its purpose, structure, financing and activities, as well as the role of a Board member.

Related parties and relationships with other organisations

Involve is a small organisation and, although we have a strong set of skills and experiences amongst our staff and Associates, we partner with other organisations and individuals on a significant proportion of our work. This partnering includes work where we are the lead organisation in a partnership as well as subcontracting by us or to us.

A full list of our funders in 2021/22, and details of our Associates and partner organisations, is available on our website: https://www.involve.org.uk/.

Involve has an established conflicts of interest policy for trustees. Trustees, and senior management staff, are required to complete an annual declaration of interests. Declaring interests is a standing item at the start of all Board and subcommittee meeting agendas. The policy outlines how any interests are then handled at the meeting, guided by the overall principle that trustees should not be able to unduly influence decision-making on issues where they have an interest. Note 16 in the attached notes to the financial statements provides details of related party transactions.

Remuneration policy for key management personnel

Involve’s pay policy and pay scales are approved by trustees. We will be reviewing our pay policy and pay scales in 2022.

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The Involve Foundation

Report of the trustees

For the year ended 31 March 2022

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

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

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were re-appointed as auditors to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 28 July 2022 and signed on their behalf by

Edward Cox

Golam Morshed

Ed Cox, Chair

Golam Morshed, Treasurer

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Independent auditors' report

To the members of

The Involve Foundation

Opinion

We have audited the financial statements of The Involve Foundation (the 'charity') for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, statement of cashflows and the related 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, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The 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 auditor’s report 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.

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Independent auditors' report

To the members of

The Involve Foundation

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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Opinion on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of the trustees

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

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

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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Independent auditors' report

To the members of

The Involve Foundation

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

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing the appropriateness of journal entries;

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. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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 auditor’s report.

16

Independent auditors' report

To the members of

The Involve Foundation

Use of our report

This report is made solely to the charityʼs 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 charityʼs members those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charityʼs members as a body, for our audit work, for this report, or for the opinions we have formed.

Alison Godfrey

Date: 1 August 2022

Alison Godfrey FCA (Senior Statutory Auditor)

For and on behalf of:

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

17

The Involve Foundation

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

For the year ended 31 March 2022

Restricted
Note
£
Income from:
Donations
-
Charitable activities
3
472,487
Total income
472,487
Expenditure on:
Raising funds
-
Charitable activities
375,397
Total expenditure
4
375,397
Net income
97,090
Transfers between funds
(6,096)
Net movement in funds
6
90,994
Reconciliation of funds:
Total funds brought forward
70,763
Total funds carried forward
161,757		 Unrestricted
£
7,913
1,430,360
1,438,273
56,835
1,224,450
1,281,285
156,988
6,096
163,084
392,414
555,498		 2022
Total
£
7,913
1,902,847
1,910,760
56,835
1,599,847
1,656,682
254,078
-
254,078
463,177
717,255		 2021
Total
£
566
1,662,144
1,662,710
44,000
1,553,665
1,597,665
65,045
-
65,045
398,132
463,177

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 14 to the accounts.

18

The Involve Foundation

Balance sheet

As at 31 March 2022

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
11
Net current assets
Net assets
13
Funds
14
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
443,025
582,000
1,025,025
(311,470)		 2022
£
3,700
713,555
717,255
161,757
137,748
417,750
717,255		 2021
£
6,314
398,503
475,280
873,783
(416,920)
456,863
463,177
70,763
125,748
266,666
463,177

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 28 July 2022 and signed on their behalf by

Edward Cox

Golam Morshed

Ed Cox, Chair

Golam Morshed, Treasurer

19

The Involve Foundation

Statement of cash flows

For the year ended 31 March 2022

For theyear ended 31 March 2022
Cash used in operating activities:
Net movement in funds
Adjustments for:
Depreciation charges
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Purchase of tangible fixed assets
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2022
£
254,078
4,831
(44,522)
(105,450)
108,937
(2,217)
(2,217)
106,720
475,280
582,000		 2021
£
65,045
5,608
(196,054)
187,578
62,177
(1,390)
(1,390)
60,787
414,493
475,280

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

20

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies

a) Basis of preparation

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

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

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

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

Income received in advance of provision of consultancy services is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

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

e) Interest receivable

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

21

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

f) Funds accounting

g) Expenditure and irrecoverable VAT

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

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

h) Grants payable

Grants which have been authorised and paid are included as expenditure in the Statement of Financial Activities. Grants which have been authorised but not yet paid are accrued in the balance sheet and are included within creditors falling due within one year or after one year (as appropriate).

i) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities on the following basis, which is an estimate of staff time spent on activities:

2022 2021
Raising funds 6.7% 7.1%
Charitable activities 93.3% 92.9%

j) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows: Website 3 years straight line basis Computer and office equipment 3 years straight line basis

k) Debtors

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

l) Cash at bank and in hand

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

22

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

1. Accounting policies (continued)

m) Creditors

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

n) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

o) Pension costs

The company operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

p) Foreign currency transactions

Transactions in foreign currencies are translated at rates prevailing at the date of the transaction. Balances denominated in foreign currencies are translated at the rate of exchange prevailing at the year end.

q) Accounting estimates and key judgements

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

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

The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are depreciation as described in note 1(j).

23

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

2. Prior period comparatives

Income from:
Donations
Charitable activities
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds		 Restricted
£
£
-
566
135,199
1,526,945
135,199
1,527,511
-
44,000
207,914
1,345,751
207,914
1,389,751
(72,715)
137,760
56,944
(56,944)
(15,771)
80,816
Unrestricted		 2021
Total
£
566
1,662,144
1,662,710
44,000
1,553,665
1,597,665
65,045
-
65,045

3. Income from charitable activities

Grant income
Consulting income
Training
Total income from charitable activities
Prior period comparative:
Grant income
Consulting income
Training
Total income from charitable activities		 Restricted
£
£
472,487
50,000
-
1,362,360
-
18,000
472,487
1,430,360
Restricted
£
£
135,199
57,500
-
1,467,705
-
1,740
135,199
1,526,945
Unrestricted
Unrestricted		 2022
Total
£
522,487
1,362,360
18,000
1,902,847
2021
Total
£
192,699
1,467,705
1,740
1,662,144

* Included within unrestricted grants is £50,000 (2021: £37,500) of funding received from the Joseph Rowntree Charitable Trust and £nil (2021: £20,000) from the Esmée Fairbairn Foundation as contributions to core costs.

24

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

4. Total expenditure

Direct costs
Staff costs (note 7)
Other staff costs
Premises costs
Office and IT costs
Other costs
Trustee meeting costs
Audit fees
Sub-total
Total expenditure
Total governance costs were £17,174 (2021:
Prior period comparative
Direct costs
Staff costs (note 7)
Other staff costs
Premises costs
Office and IT costs
Other costs
Trustee meeting costs
Audit fees
Sub-total
Total expenditure
Allocation of support and
governance costs
Allocation of support and
governance costs		 Raising
funds
£
-
25,976
-
-
-
3,871
-
-
29,847
26,988
56,835
£12,976).
Raising
funds
£
-
20,311
-
-
-
4,201
-
-
24,512
19,488
44,000		 Charitable
activities
£
£
858,929
-
363,384
273,827
-
7,341
-
28,550
-
23,413
-
65,924
-
67
-
5,400
1,222,313
404,522
377,534
(404,522)
1,599,847
-
Charitable
activities
£
£
1,030,123
-
267,186
167,047
-
9,080
-
17,373
-
19,410
-
57,784
-
150
-
5,000
1,297,309
275,844
256,356
(275,844)
1,553,665
-
Support and
governance
costs
Support and
governance
costs		 2022 Total
£
858,929
663,187
7,341
28,550
23,413
69,795
67
5,400
1,656,682
-
1,656,682
2021 Total
£
1,030,123
454,544
9,080
17,373
19,410
61,985
150
5,000
1,597,665
-
1,597,665

25

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

5. Grants payable

Grants payable
Grants paid to institutions:
The Democratic Society
Shared Future CIC
UK100
Climate Outreach		 2022
£
44,111
38,658
21,762
11,264
115,795		 2021
£
-
-
-
-
-

Grants payable are included within direct costs (note 4). No grants were paid to individuals, and no support costs have been allocated to grant-making activities.

6. Net movement in funds

This is stated after charging:

Depreciation
Operating lease payments
Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration:
Statutory audit (excluding VAT)
Other services		 2022
£
4,831
8,622
Nil
67
5,350
5,400		 2021
£
5,608
16,254
Nil
Nil
5,000
8,011

Trustees' reimbursed expenses in the current year relate to payments made to 3 trustees for reimbursed meeting, accommodation and travel expenses (2021: nil).

26

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

7. Staff costs and numbers Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2022
£
579,798
55,484
27,905
663,187		 2021
£
395,813
36,765
21,966
454,544

No employee earned more than £60,000 during the year.

The key management personnel of the charitable company comprise the Director, their predecessor, and the Director of Operations. The total employee benefits of the key management personnel were £65,649 (2021: £92,478).

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

Average head count 2022
No.
16.0		 2021
No.
11.3

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

9. Tangible fixed assets

Cost
At 1 April 2021
Additions in year
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Website
£
10,471
-
10,471
8,435
2,036
10,471
-
2,036		 £
7,397
2,217
9,614
3,119
2,795
5,914
3,700
4,278
Computer
and office
equipment		 Total
£
17,868
2,217
20,085
11,554
4,831
16,385
3,700
6,314

27

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

10. Debtors

Trade debtors
Prepayments
Accrued income
Other debtors
Creditors : amounts due within 1 year
Trade creditors
Accruals
Other taxation and social security
Deferred income (see note 12)
Other creditors
Deferred income
At 1 April 2021
Released during the year
Deferred during the year
At 31 March 2022		 2022
£
382,487
2,232
57,791
515
443,025
2022
£
143,021
40,810
100,856
19,900
6,883
311,470
2022
£
27,500
(27,500)
19,900
19,900		 2021
£
290,224
3,602
104,677
-
398,503
2021
£
192,141
92,666
97,679
27,500
6,934
416,920
2021
£
21,667
(21,667)
27,500
27,500

11. Creditors : amounts due within 1 year

12. Deferred income

Deferred income comprises consultancy income received in advance of work being delivered.

28

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

13. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2022
Prior period comparatives
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2021		 £
-
161,757
-
161,757
£
-
70,763
-
70,763
Restricted
funds
Restricted
funds		 £
-
137,748
-
137,748
£
-
125,748
-
125,748
Designated
funds
Designated
funds		 General
funds
£
3,700
725,520
(311,470)
417,750
General
funds
£
6,314
677,272
(416,920)
266,666		 Total
funds
£
3,700
1,025,025
(311,470)
717,255
Total funds
£
6,314
873,783
(416,920)
463,177

29

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds

Movements in funds
At 1 April
2021
£
Restricted funds
22,221
(4,000)
17,790
2,222
-
1,199
(268)
20,078
(666)
12,187
-
-
-
-
Total restricted funds
70,763
Coalition for Deliberative Democracy
Public Participation Capacity Building (Cross-border)
Climate Assembly UK
Distributed Dialogue on Data Sharing
UK Citizens' Jury on Genome Editing - Wellcome Sanger Institute
Climate Change and Deliberative Democracy - Calouste Gulbenkian Foundation
University of Westminster - Democratic Response to Covid
Forum for the Future Just Transitions
Climate Assembly UK Legacy - European Climate Foundation
Climate Assembly Evaluation - European Climate Foundation
Local Engagement on Climate Change
June and September - European Climate Foundation
April and May - European Climate Foundation
Network for Democracy - Joseph Rowntree Reform Trust and Joseph Rowntree
Charitable Trust		 Income
£
-
4,000
-
-
4,134
47,865
32,947
-
1,666
-
15,292
34,456
132,127
200,000
472,487		 £
(13,189)
-
(365)
(2,222)
(2,841)
(49,064)
(1,578)
(12,851)
-
(1,204)
(16,279)
(43,823)
(62,612)
(169,369)
(375,397)
Expenditure		 £
£
(9,032)
-
-
-
-
17,425
-
-
(1,293)
-
-
-
-
31,101
-
7,227
(1,000)
-
(5,125)
5,858
987
-
9,367
-
-
69,515
-
30,631
(6,096)
161,757
Transfers
between
funds
At 31 March
2022
161,757

30

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued)

Movements in funds (continued)
Total restricted funds (from above)
Designated funds:
Stability fund
Advocacy and communications
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2021
£
70,763
45,748
80,000
125,748
266,666
392,414
463,177		 Income
£
472,487
-
-
-
1,438,273
1,438,273
1,910,760		 £
(375,397)
-
-
-
(1,281,285)
(1,281,285)
(1,656,682)
Expenditure		 £
£
(6,096)
161,757
12,000
57,748
-
80,000
12,000
137,748
(5,904)
417,750
6,096
555,498
-
717,255
Transfers
between
funds
At 31 March
2022
57,748
80,000
137,748
417,750
555,498
717,255

Purposes of restricted funds Coalition for Deliberative Democracy

Building a coalition of supporters of participatory and deliberative democracy to advocate for its adoption. Funded by the Esmee Fairbairn Foundation.

31

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued) Purposes of restricted funds (continued) Climate Assembly UK

Distributed Dialogue on Data Sharing

Climate Change and Deliberative Democracy - Calouste Gulbenkian Foundation

University of Westminster - Democratic Response to Covid

The first UK-wide citizens' assembly on climate change took place in early 2020, bringing together 110 citizens from across the UK, randomly selected to be representative of the national population. The Assembly was commissioned by six select committees of the House of Commons, and looked at how the UK can meet its target of net zero greenhouse gas emissions by 2050. The work was funded by the UK parliament, the Esmee Fairbairn Foundation and the European Climate Foundation.

Funded by Wellcome and the London Borough of Camden (and initially by the Scottish Government), this project will pilot models of distributed, community-based dialogue, which will explore how the data sharing debate can be widened and sustained.

This grant from the Calouste Gulbenkian Foundation has enabled Involve to maximise the impact of Climate Assembly UK, including retaining external advocacy and media expertise and capacity.

This grant from the University of Westminster enabled Involve to develop a 'Build Back With' guide for local government, in collaboration with our wider practitioners' network, and also to curate a blog series on our website on participation, democracy and Covid-19.

32

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued) Purposes of restricted funds (continued) Forum for the Future Just Transitions

UK Citizens' Jury on Genome Editing - Wellcome Sanger Institute

Public Participation Capacity Building (Cross-border)

Climate Assembly UK Legacy - European Climate Foundation

Climate Assembly Evaluation - European Climate Foundation

April and May - European Climate Foundation

This grant from Friends Provident Charitable Foundation, subgranted to Involve from Forum for the Future, will enable us to work with Forum for the Future to support local economies by demonstrating community-led fair transitions to net zero in two pilot locations.

This grant from the Wellcome Sanger Institute will enable Involve to run a citizens' jury in the UK, as part of a global series of deliberations on genome editing.

This grant from the Republic of Ireland's Department of Foreign Affairs will enable Involve to help build capacity in public participation amongst local authorities on both sides of the Ireland / Northern Ireland border.

This grant from the European Climate Foundation has enabled Involve to maximise the impact of Climate Assembly UK, including retaining external advocacy and media expertise and capacity.

This grant from the European Climate Foundation will enable Involve to commission some additional evaluation of Climate Assembly UK, to complement the evaluation commissioned separately by the UK Parliament.

This grant from the European Climate Foundation has enabled Involve to maximise the impact of Climate Assembly UK, including retaining external advocacy and media expertise and capacity.

33

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued) Purposes of restricted funds (continued) June and September - European Climate Foundation This grant from the European Climate Foundation has enabled Involve to maximise the impact of Climate Assembly UK, particularly in respect of engagement with key parliamentary stakeholders.

Network for Democracy - Joseph Rowntree Reform Trust and Joseph Rowntree Charitable Trust

This grant from Joseph Rowntree Reform Trust and Joseph Rowntree Charitable Trust is enabling Involve to work collaboratively with a wide range of stakeholders to build a stronger UK democracy.

Local Engagement on Climate Change

This grant from the Esmee Fairbairn Foundation and the Calouste Gulbenkian Foundation (UK Branch) is enabling Involve to work with partner organisations to support local authorities to engage their communities around climate change.

Purposes of designated funds Stability fund

This fund enables Involve, if necessary, to close down the organisation in an orderly and honourable manner.

Advocacy and communications

This fund will be used to invest in Involve's Advocacy & Communications work, as part of Involve's new strategic focus.

Transfers between funds

Transfers between restricted funds are carried out only where funders have given express permission for the repurposing of restricted funds, where projects have changed significantly in scope. Transfers made from general funds serve the purpose of designating funds for the Stability and Advocacy funds.

34

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued)

Funds in deficit

All funds in deficit comprise restricted funds which have been spent in advance of the receipt of further income. All deficits are expected to be recovered in 2022-23.

Prior period comparative

Prior period comparative
Restricted funds
MH:2K Mental Health Project - Round 2
Practitioners' Network on Citizens' Assemblies
Climate Change and Deliberative Democracy - Calouste Gulbenkian Foundation
University of Westminster - Democratic response to Covid
UK Citizens' Jury on Genome Editing - Wellcome Sanger Institute
Public Participation Capacity Building (Cross-border)
Climate Assembly UK Legacy - European Climate Foundation
Climate Assembly Evaluation - European Climate Foundation
Total restricted funds
Coalition for Deliberative Democracy
Climate Assembly UK
Forum for the Future Just Transitions
Distributed Dialogue on data sharing		 At 1 April
2020
£
5,812
35,177
6,863
36,209
2,473
-
-
-
-
-
-
-
86,534		 Income
£
-
-
56,000
-
-
20,000
8,928
8,123
-
21,168
6,667
14,313
135,199		 £
(7,200)
(12,956)
(117,288)
(18,419)
(6,311)
(17,778)
(10,221)
(6,924)
(268)
(1,090)
(7,333)
(2,126)
(207,914)
Expenditure		 £
£
1,388
-
-
22,221
50,425
(4,000)
-
17,790
3,838
-
-
2,222
1,293
-
-
1,199
-
(268)
-
20,078
-
(666)
-
12,187
56,944
70,763
Transfers
between
funds
At 31 March
2021		 £
£
1,388
-
-
22,221
50,425
(4,000)
-
17,790
3,838
-
-
2,222
1,293
-
-
1,199
-
(268)
-
20,078
-
(666)
-
12,187
56,944
70,763
Transfers
between
funds
At 31 March
2021
70,763

35

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

14. Movements in funds (continued) - prior period comparative

Total restricted funds (from above)
Designated funds:
Stability fund
Advocacy and communications
Total designated funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds		 At 1 April
2020
£
86,534
40,748
-
40,748
270,850
311,598
398,132		 Income
£
135,199
-
-
-
1,527,511
1,527,511
1,662,710		 £
(207,914)
-
-
-
(1,389,751)
(1,389,751)
(1,597,665)
Expenditure		 £
£
56,944
70,763
5,000
45,748
80,000
80,000
85,000
125,748
(141,944)
266,666
(56,944)
392,414
-
463,177
Transfers
between
funds
At 31 March
2021		 £
£
56,944
70,763
5,000
45,748
80,000
80,000
85,000
125,748
(141,944)
266,666
(56,944)
392,414
-
463,177
Transfers
between
funds
At 31 March
2021
45,748
80,000
125,748
266,666
392,414
463,177

36

The Involve Foundation

Notes to the financial statements

For the year ended 31 March 2022

15. Operating lease commitments

The charity had operating leases at the year end with total future minimum lease payments as follows:

Operating lease commitments
The charity had operating leases at the year end with total future minimum lease payments as follows:
Amount falling due:
Within 1 year
Within 1 - 5 years		 2022
£
38,522
-
38,522		 2021
£
14,176
-
14,176

16. Related party transactions

Ed Cox, a trustee, is the Executive Director for West Midlands Combined Authority (WMCA). WMCA have joined a project that Involve are running, and during the year WMCA paid £6,500 to Involve to provide training and coaching (2021: £nil). The full amount was outstanding at year end.

Julie Mellor, a trustee, is also a trustee of Engage Britain. During the year, Involve worked as subcontractors to the Democratic Society on a project funded by Engage Britain and were paid £65,990 (2021: £nil). At year end, £35,750 was outstanding.

Sharon Squires, a trustee, is the Chair of Panels for the Home Office. The Home Office paid Involve £14,775 (2021: £38,550) for consultancy and project work under the terms of the contract. There were no amounts outstanding at year end.

37