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2021-03-31-accounts

Company Registration Number: 06820227

USER VOICE

A COMPANY LIMITED BY GUARANTEE (CHARITY NO. 1136047)

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

USER VOICE

A COMPANY LIMITED BY GUARANTEE (CHARITY NO. 1136047)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

Index Page Page
Report of the Board 1 11
Independent auditors eport 12 - 15
Statement of financial activities 16
Balance sheet 17
Cash Flow statement 18
Notes to the financial statements 19 30

USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

The Board is pleased to present its report and financial statements for the year ended 31 March 2021.

Reference and administrative information

Directors Doctor Subas Roy Chair (appointed 09/10/20, Treasurer from 09/10/20, Chair from 24/01/21) Lord Roy Kennedy Chair (appointed 09/10/20, resigned 24/01/21) Mark Johnson Max Kelly Guy Robinson Professor Shadd Maruna Camilla Camley (appointed 09/10/20, resigned 26/01/21) Donna Murray-Turner (appointed 07/05/21) Julie Weston (appointed 07/05/21) Company Secretary Daniel Hutt Chairman Doctor Subas Roy Chair (appointed 09/10/20, Treasurer from 09/10/20, Chair from 24/01/21) Lord Roy Kennedy Chair (appointed 09/10/20, resigned 24/01/21) Chief Executive Officer Mark Johnson Senior Management Team Chief Executive Officer Director of Operations Director of Resources Strategic Advisor HR Manager Company Number 06820227 Registered Charity Number 1136047 Registered Office 20 Newburn Street, London, SE11 5PJ Auditors Moore Kingston Smith LLP, Devonshire House, 60 Goswell Road, London, EC1M 7AD Accountants JS2 Limited, One Crown Square, Woking, Surrey, GU21 6HR Bankers Coutts and Co, 440 Strand, London WC2R 0QS

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

Annual review

The year has been dominated by the effects of the global pandemic. Covid-19 has hit people in prison and on probation harder than many. Most prisoners (including children) have been confined to their cells for up to 23 hours per day (longer on weekends and in some facilities), with visits, therapeutic and educational activities stopped. One inspection during found that prisoners with symptoms were unable to shower for the entirety of their two-week quarantine period. People on probation have had all face to face support withdrawn. Most support and opportunities are online, yet many do not have access to smartphones or data.

At one point there were five suicides in prisons in just six days, fuelling fears that this highly restrictive regime in place to combat the spread of the virus was having a devastating impact on prisoners and their mental health. During lockdown, 77% of prisoners we spoke to have felt more isolated and 43% of people on probation felt less supported, having stopped receiving at least one service.

Organisationally, like many small charities who operate face to face delivery, we had to significantly adjust our operating model very quickly. Access into prisons was completely stopped and we were not able to engage with people in the community on probation.

This uncertain period has also provided an opportunity. While we had been going through a period of digital transformation this has been accelerated. In the community we have used phone contact, text and other messaging services, email and video calls. At one point, around 20,000 people on probation were texted and around 90% consented to us contacting them, an overwhelming response. For prisoners we set up a freephone number so they could call which emails are printed for prisoners the next day.

During this period we have also invested in our infrastructure, staff and volunteers to ensure that we have been able to meet the operational challenges whilst ensuring that we are resilient to any future restrictions.

As a result, during the year we were able to directly undertake 13,204 engagements with people in prison and on probation (compared to 44,000 in 2019/20) and ensure this reached prison and probation decision makers regionally and nationally to inform their decision making.

The Board of Trustees, and its Committees, have therefore focussed on three critical change programmes which are essential to sustaining our leadership position as an advocate of service user engagement; firstly, refining the User Voice Way and embedding the associated best practices across our regional teams; secondly, strengthening our Research and Knowledge capability to ensure it generates new insights and innovation into our core delivery services; and, thirdly, adjusting our operating model to leverage central capabilities more effectively and empower our delivery teams to work more collaboratively.

The fruits of the change programme have become evident as the year progressed and will provide sound building blocks for our continued expansion:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

Overall, we have emerged from a year of modernisation with a stronger leadership team, more consistent results and more sustainable innovation in our service offers. We look forward to building on these core strengths next year and to maintaining our pre-eminent position as the leader in service user engagement in the UK.

Structure, governance and management

User Voice became registered as a charity with the Charity Commission for England and Wales on 21 May 2010. It is a charitable company limited by guarantee, with no share capital and is governed by its Memorandum and Articles of Association dated 16 February 2009, as amended by special resolution on 7 May 2010. The liability of each member in the event of winding up is limited to a maximum of £10.

In accordance with the governing document, there shall be not less than two directors at any one time. The directors, who are also the charity trustees, are normally elected by the members of the company in a general meeting. The Board may appoint any member of the company as a director either as an additional director or to fill a casual vacancy. Any member so appointed must retire at the next annual general meeting but is eligible for re-election. The trustees delegate the day to day management to the senior management team.

Each new trustee will receive an induction session with the Chairman and Chief Executive, where they are provided with the background to the charity and its work and receive guidance on their role as a director and trustee of the charity.

as well as the latest charity sector developments and best practice guidance. The senior management sis, and update Trustees when appropriate based on the nature of the issue, and the likelihood of occurrence and potential impact. The most relevant and pressing issues can be discussed in ad hoc mini Board meetings or operational meetings, organised specifically for this purpose. The action plans contained in the risk register then incorporate Board comments and proposed mitigating activities. Trustees are encouraged to keep up-to-date with sector developments relevant to their role throughout their term of office.

Risk management

The directors have reviewed the major and financial risks that impact on the work of the charity. The systems that have been established enable the directors to review and take necessary steps to lessen these risks.

The principal risks identified include:

  1. Ensuring User Voice resilient to the ongoing challenges and uncertainty posed by Covid-19.

The impact of Covidmanagement and planning. This includes budgeting and forecasting, The effect of the outbreak engagement.

The Board has ensured that there has been clear focus on the risks of contractual breaches due to non delivery of services. Strong stakeholder relationships and management has mitigated this risk with performance KPIs being adhered to and reported to commissioners frequently. Whereby delivery has been at risk of being impacted due to Covid-19 restrictions the SMT has worked closely with senior commissioners to manage contract risk.

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

User Voice has pioneered new ways of delivering services and maintain contractual delivery without fundamentally altering the underpinning organisational operational model. This has mitigated critical risks to contracts in the short- and medium-term and innovated new ways of working for future opportunities.

Operating in prisons has required a greater focus on infection control and the use of PPE and socially distanced working. Additionally, User Voice has been led by guidance from NHS England and HMPPS regarding the safety of delivering in such environments.

  1. Ensuring User Voice is best placed to respond to and resilient to the outcome of the unification of probation.

In 2020 probation services announced a plan to move to a national probation service by June 2021. For User Voice this meant that around 20 individual contracts would be subsumed into a single national contract, extended to January 2022 in which time it would be competed.

As a result, our focus has been on ending the previous contracts with the private probation providers (Community Rehabilitation Companies), negotiate an extension of all these contracts and prepare for the competition for this national contract.

Most importantly, during this period of uncertainty for probation staff, service users and its operational partners, we have continued to ensure that people on probation have been given a voice to bring some level of stability.

Objectives and activities

The object of User Voice is to advance education for the public benefit in criminal justice and the rehabilitation of offenders by conducting study and research and disseminating the useful results of that research to the public.

Public benefit

The directors have complied with section 17(5) of the 2011 Charities Act, having due regard for the

Who we are

User Voice was created for and is run by people who have been in prison and on probation. Lived experience means we engage empathetically instead of sympathetically.

We exist to reduce offending and improve rehabilitation by working with the most marginalised people in and around the criminal justice system. We ensure that practitioners and policy-makers hear their voices, through:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

Change for institutions

During the year User Voice has established and continues to support elected Councils based on our model of service user engagement in the following areas.

Prison Councils:

Health Councils

At the end of this period User Voice had representative structures for 1 in 4 people (78,937) in the criminal justice system , including 29% of people on probation and 17% of people in prison through its Council model, recruiting, training and supporting 695 Council members who completed 13,204 engagements with their peers, as detailed below.

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

Prison and Health Councils:

Service User Councils:

All Councils:

281 new Council members

695 total Council members

13,204 engagements, of which:

Change for individuals: User-Led Change

User Voice regularly asks Council members to reflect on how they benefit from their experience, and how this has made a difference to them, both in terms of their personal development and skills development.

Personal development included:

The experience of being a Council member enables people in prison and/or on probation to:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

Improve their mental health and wellbeing

User Voice also hold regular exit interviews to understand how we have supported Council members to progress in their recovery and rehabilitation, including:

National Service User Council

The National Service User Council is the first of its kind and was established despite Covid-19 restrictions. It is made up of elected service user representatives from across the country. During the year, over 12,000 people on probation were engaged, 235 of them recruited, trained and supported to be regional Council members, from which the 28 National Council members were elected.

The Council are proactive in running national campaigns that are of importance to people in their communities. They are supported to identify the key issues and then develop a plan of activity and publicity in order to influence the right decision makers and drive the necessary changes. The key aims include:

To help create a system that is done with, not to, people.

Change in the agenda

If you want different outcomes you have to try different approaches. We believe that those who have navigated the criminal justice system should be leading this conversation. User Voice Consultations offers policy-makers and service providers the opportunity to learn from, and act upon, the insights of those hardest to reach. Our insight leads the conversation around system change.

Most significantly, User Voice has continued to be a member of the HMPPS Service User Advisory Group . Since User Voice was founded one of the main aims has been to show the value of involving people with lived experience in the criminal justice system from a national policy to a local service provision level.

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

After years of making the case and demonstrating the impact this Group was established to develop a set of standards around service user involvement for prison and probation services. During the year significant commitments were made by the Ministry of Justice through the National Probation Service Service User Involvement Plan and including service user involvement as a key component of the Probation Target Operating Model. What has previously been missing is identified budget for user involvement. It has always been funded from underspends and other budget lines. In 2020, for the first time the Ministry of Justice confirmed that as part of the unification of probation, there will be a rs of lobbying this represents a milestone for User Voice.

to undertake significant Consultation projects. In spite of Covid-19 restrictions, User Voice was commissioned to undertake the following Consultations in the year, some of which are still ongoing:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

residents to outline what support needs to be in place as regime restrictions are gradually lifted. We spoke to 113 prisoners through focus group discussion and surveys across five sites. Overall, the consultation found that lockdown has been a missed opportunity to support those who have experienced a period of enforced abstinence. The report will be published later in 2021.

Social media

User Voice utilises Facebook and Twitter regularly to share our latest news, publications and to highlight the big issues for people in prison and on probation.

Our two most recent reports had a reach of almost 1,000 people each on Facebook. Average page likes are at 1,591, up from 1,531 last year. We posted 115 times on Facebook and have 1,598 followers.

Twitter grew by 19% (1,786), from 7,529 to 9315 and we tweeted 115 times. User Voice earned 422,975 impressions (the total number of times that a tweet has been delivered to the Twitter stream of a particular account) during this period, a 63% increase on last year and achieved 12,389 profile visits.

We have recently begun to utilise LinkedIn so as to better target out audience, adjusting content to the more professional nature of the platform.

Volunteering

User Voice encourages people to volunteer, where they feel able to, in order to develop skills and gain experience as part of our commitment to offer individuals opportunity, encouragement and support. We have helped many people move from volunteering into staff positions with us. These volunteers fall broadly into two categories:

Fundraising

Raising voluntary funds from trusts, foundations and individuals is a vital source of income for User Voice, this is the enabler to fulfil our charitable objectives more effectively. We are very grateful for the support given by all our donors.

User Voice builds and maintains solid partnerships with supporters and donors, based on mutual understanding and shared values. In order to develop an open, honest and respectful fundraising process we have taken account of the Code of Fundraising Practice issued by the Fundraising Regulator.

-to-face or telephone fundraising. Therefore User Voice has received no complaints about its fundraising activities either during the financial year or subsequently.

As part of its preparation for the General Data Protection Regulation that came into force in May 2019, User Voice has reviewed and updated its Privacy Policy, and this policy clearly states what personal data User Voice will hold in relation to supporters and how this data is managed.

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2021

Key strategic priorities

Ensure User Voice remains resilient to any future impact of Covid-19 pandemic

User Voice has proudly and purposefully delivered face-to-face for 10 years. In March when the Covid-19 pandemic hit we, like many others, had to leave prisons and probation offices. We moved quickly and adapted our delivery model to continue working with people in the criminal justice system through virtual delivery and innovative engagement. Although restrictions have been removed, all prisons are still under some form of restricted regime and probation is operating a blended model of in person and remote supervision. As a result, we need to continue to be adaptable to changing conditions, different methods of engagement and resilient to any future further restrictions.

Development plans for the year ahead will depend on the outcome of the competition for the national probation contract. User Voice is well positioned to secure this contract and is also developing and securing other sources of income, including through NHS England and Improvement.

Remuneration of the key management personnel

The arrangements for setting the pay of key management personnel are proposed by the CEO and discussed and decided at a Board level. Key personnel during the financial year were Mark Johnson, Daniel Hutt, Simon Boddis, Andy Nuttall and Derek Sweeney. Levels of remuneration are set in line with the market rates for the charity sector an organization.

CEO remuneration is proposed by the Finance Committee and approved by the Trustees, following discussions at a Board meeting.

Financial review

User Voice recorded total income of £1,201,818 (2020: £1,401,298) in the year, with 89% of income coming from charitable activities (project and consultation activities). The overall result for the year was a deficit of £13,363 (2020: a surplus of £5,851), reflecting a surplus on unrestricted funds of £28,909 (2020: a deficit of £70,176) and a deficit on restricted funds of £42,272 (2020: a surplus of £76,027). Therefore, there was an overall increase on our accumulated unrestricted reserves, which stands at £499,067 at 31st March 2021 (2020: £470,158) whilst restricted funds decreased to £109,526 (2020: £151,798). This level of unrestricted reserves this remains more than sufficient to support the running of User Voice's business and meets the current reserve policy.

Investment policy and performance

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DocuSpJn Envelope ID.. 22F3452A-99B4495A-9D43-8835608FE77F SER VOICE REPORT OF THE BOARD FOR THE YEAR EM)ED 31 MARCH 2021 Reserve5 policy The dire¢lors" aim is lo e8tsblish free reb¢rv¢s iii iinrestriLled funds al a l¢v¢l thal will provide sufficient funds to cover opcrational costs for four month5, this largct IS Cstimatcd al £500.000 al 31 Marcli 2021. Tbe actual level of these reserves at 31 March 2021 was £499,06712020- £470.158) which the direclors considcr appropriate, duc to the majority of the income that is being included within the 2021122 budget alrcady bcing contractually Secure. Responsibilities of the Board Company law requires ihe Board to prepare fillancial stalemenls for each financial year, which give a truc and fair vicw of the state of affair5 of ilic company and of thc profil or105s of Ilic company for iliat period. In preparingF these financial stalements, Ihe Board are required to- select suitable accounting tK)licies and apply them consi51ently- makc judgJcmcn15 and cslitllalcs that arc reasonable and prudcnt- Statc whctlicr applicablc accounting st¢indards. including IFRS102) havc becj) followcd, subject to any inalcrial dcpartuies discloscd aiid cxplaincd in the financial 5tatcmcnl5,' follow the SORP, Accounting by Charities,. and preparc the financial slalcmcnts on a gjoing concern basis unles5 It is inappropriate to presume that the charity will continuc in opcration. The Board are responsiblc for kccping proper accounting rccords which disclose with rcasonable accuracy at any time thc financial position of the company and cnablc thcm lo ensure that the financial stalcments comply wilh ihe Companies Act 2006, Accounting Standards and Statements of Rccommcndcd Practice and the rcgjulations under the Charities Act 201 l. Thcy are also rcsponsiblc for safcgJuarding the asscls of the company and hcncc for taking reasonable slcps for thc prcvcntion and detection of fraud and oiher irregjularilies. Statement of disclosure to the auditor So far as the Board of Trustees arc awarc.. a} there is no relevant audit information of which the charity's auditors are unaware. and b) thcy havc takcn all stcps that Ihcy ouglit to havc takcn a5 Truslec5 in ordcr to makc thcin5cIvcs aware of *ny r¢l¢vant audit inforniation and io ¢btablish that th¢ Charity's auditors ur¢ aiv&r¢ of that inforination. Auditors Moore King51on Smith LLP were appointed as audilors during the year and are deemed to be re- appointed under Section 487(2) of the Companies Acl 2006. By order of the Board- 21st September 2021 Dr Subas Roy Director 11

Opinion

We have 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United the UK and Republic of

In our opinion the financial statements:

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the 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 t of accounting in the preparation of the financial statements is appropriate.

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

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

Other information

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether 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.

12

We have nothing to report in this regard.

Opinions 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 company and its environment obtained in the course of the audit, we have not identified material misstatements in t

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

Responsibilities of trustees

11, the trustees (who

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

ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

it of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are 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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

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Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

To address the risk of fraud through management override of controls, we carried out the following work:

journal entries were reviewed to identify unusual transactions;

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF USER VOICE

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

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

20[th] October 2021

James Saunders FCCA DChA (Senior Statutory Auditor) for and on behalf of Moore Kingston Smith LLP, Statutory Auditor

Devonshire House 60 Goswell Road London EC1M 7AD

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USER VOICE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2021

Unrestricted Restricted
Funds Funds Total Total
2021 2021 2021 2020
Notes £ £ £ £
Income
Income from donations 2 40,030 94,939 134,969 235,229
Income from charitable activities 3 1,048,111 18,738 1,066,849 1,166,069
_ _ _ _
Total income 1,088,141 113,677 1,201,818 1,401,298
Expenditure
Expenditure on raising funds 5 16,483 789 17,272 35,280
Expenditure on charitable activities 6 1,042,749 155,160 1,197,909 1,360,167
_ _ _ _
Total expenditure 1,059,232 155,949 1,215,181 1,395,447
Net income / (expenditure) 4 28,909 (42,272) (13,363) 5,851
Transfer between funds - - - -
Net movement in funds 28,909 (42,272) (13,363) 5,851
Reconciliation of funds
Fund balance brought forward at
1 April 470,158 151,798 621,956 616,105
_ _ _ _
Fund balance carried forward at
31 March 499,067 109,526 608,593 621,956

The results for the period are derived from continuing operations

There were no recognised gains or losses, other than those passing through the statement of financial activities.

The notes on pages 19 to 30 form part of these financial statements.

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DocuSpJn Envelope ID.. 22F3452A-99B4495A-9D43-8835608FE77F SER VOICE BALAF4CE SHEET AS AT 31 MARCH 2021 2021 2020 Iyotes Fixed assets Tangible fixed assets 6,946 Current asset5 Debtors Cash at bank and ill hand 12 547,234 308,554 478,046 406,889 855,788 884,935 Creditors: amounts falling due wiihin one year 13 (254.141) (262,979) Total current assets less current liabilities 601,647 621,956 Net assets 608,593 621,956 Reserves Ul￿estrictcd funds Restricted finds 49),067 109,526 470,158 151,798 16 621956 These financial statcmcnls arc prcparcd in accordance with thc special provi5iolls of Part 15 of thc Coinpanics Act 2006 rclatitLg 10 Small cotnpatLiCS. The nolcs on pagcs 19 10 30 form part of these financial statcmcntS. The financial statements were approved by the Board and signed on its behalf on 21* September 2021 by: Dr Subas Roy Director Company Registration Number: 06820227 17

USER VOICE

STATEMENT OF CASHFLOWS

FOR THE YEAR ENDED 31 MARCH 2021

Cash flows from operating
activities
Net cash provided by / (used in)
operating activities
Change 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
Cash and cash equivalents
Cash at bank and in hand
Borrowings
Loans and financing
Analysis of changes in net
debt		 2020
Cash flows
£
£
406,889
(98,335)
-
-
_
_
406,889
(98,335)
__
__		 2021
£
(98,335)
_
(98,335)
406,889
_
308,554		 2020
£
105,298
_
105,298
301,591
_
406,889
2021
£
308,554
-
_
308,554
__		 2020
£
105,298
_
105,298
301,591
_
406,889

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USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting policies

1.1 Basis of preparation

The charity meets the definition of a public benefit entity, and therefore the financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ((Second Edition, effective 1 January 2019) - (Charities SORP (FRS 102)), the Companies Act 2006 and the Charities Act 2011. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular, the trustees have COVID-19 pandemic and pressures on contracted income.

After making enquiries the trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future due to the majority of the income that is being included within the 2021/22 budget already being contractually secure together with amounts held in reserves. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

The principal accounting policies adopted in the preparation of the financial statements are set out below.

The functional currency used is British pound sterling, and balances are rounded to the nearest £1.

1.2 Funds Structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor. Unrestricted funds are funds which are used in accordance with the charitable objects at the discretion of the trustees.

1.3 Income

Grants, donations and other income are credited to the statement of financial activities in the year to which they relate. Grants and donations will be recognised on an entitlement basis and when receipt is probable and the amount can be measured reliably, unless it relates to a specific future period, in which case it is deferred. Other income, including investment income, is recognised on an accruals basis. Contract income is recognised over the life of the assignment, as it is earned.

1.4 Expenditure and irrecoverable VAT

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Support costs not directly attributable to an expenditure category are shown in note 7 and have been apportioned on the basis of staff activity.

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USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

Irrecoverable VAT is charged against the category of expenditure within which it was incurred.

1.5 Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense. The cost are received. Termination benefits are recognised as an expense when the company has demonstrably committed to terminate the employment of an employee or to provide termination benefit.

1.6 Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates that are calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Computer equipment 3 years straight line Fixtures, fittings and equipment 4 years straight line

All assets costing more than £1,000 are capitalised.

Assets are reviewed annually for impairment and adjustments are made to the carrying value when required.

1.8 Pensions

User Voice operates defined contribution pension arrangements, the assets of which are held separately from those of the Society in independently administered funds. Contributions are charged to the income and expenditure account as they become payable.

1.9 Critical accounting estimates and judgements

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

1.10 Operating leases

Rental charges are charged on a straight-line basis over the term of the lease.

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USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

2. Income from donations
Current Year Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Donations 5,430 - 5,430
Grants 34,600 94,939 129,539
_ _ _
40,030 94,939 134,969
Prior Year Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Donations 5,280 - 5,280
Grants 6,000 223,949 229,949
_ _ _
11,280 223,949 235,229
3. Income from charitable activities
Current Year Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Project income 1,035,890 - 1,035,890
Consultancy & other income 12,221 18,738 30,959
_ _ _
1,048,111 18,738 1,066,849
Prior Year Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Project income 1,091,593 - 1,091,953
Consultancy & other income 74,476 - 74,476
_ _ _
1,166,069
=======		 -
=======		 1,166,069
=======
4. Net income for the year is calculated after charging:
2021 2020
£ £
Audit 8,050 8,050
Audit under / over accrual - (1,600)
License to occupy 9,600 9,600

21

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

5. Costs of raising funds

Current Year Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Staff costs 4,634 - 4,634
Other costs 9,164 408 9,572
Support costs (see note 7) 2,685 381 3,066
_ _ _
16,483 789 17,272
Prior Year Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Staff costs 1,450 - 1,450
Other costs 30,468 21 30,489
Support costs (see note 7) 2,786 555 3,341
_ _ _
34,704 576 35,280
6. Costs of charitable activities
Current Year Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Staff costs 602,781 78,787 681,568
Travel and subsistence 16,862 - 16,862
Finance, HR & other professional fees 23,716 - 23,716
Other costs 34,615 19,992 54,607
Support costs (see note 7) 364,775 56,381 421,156
_ _ _
1,042,749 155,160 1,197,909
Prior Year Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Staff costs 671,855 55,688 727,543
Travel and subsistence 101,169 2,949 104,118
Finance, HR and other professional fees 48,551 - 48,551
Other costs 57,003 7,405 64,408
Support costs (see note 7) 333,488 82,059 415,547
_ _ _
1,212,066 148,101 1,360,167

22

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

7. Support costs
Current Year
Governance costs
Audit fees
Legal and professional fees
Trustee costs
Other Support costs
Staff costs
Office costs
Travel and subsistence
Finance, HR & other professional fees
Sundry expenses
Prior Year
Governance costs
Audit fees
Audit fees (prior year)
Legal and professional fees
Trustee costs
Other Support costs
Staff costs
Office costs
Travel and subsistence
Finance, HR & other professional fees
Sundry expenses		 Costs of
Raising
Charitable
Funds
Activities
£
£
59
8,741
-
-
-
33
884
130,734
691
102,192
17
2,447
1,211
146,675
204
30,334
_
_
3,066
421,156
Costs of
Raising
Charitable
Funds
Activities
£
£
43
6,407
-
-
5
708
2
268
621
91,806
633
93,579
328
48,470
1,675
169,095
34
5,215
_
_
3,341
415,548
=======
=======		 Total
2021
£
8,800
-
33
131,618
102,883
2,464
147,886
30,539
_
424,222
Total
2020
£
6,450
-
713
270
92,427
94,212
48,798
170,770
5,249
_
418,889
=======

Support costs are allocated on the basis of staff activity.

23

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

8. Analysis of staff costs

alysis of staff costs
2021 2020
£ £
Salaries and wages 743,718 745,742
Social security costs 59,942 63,598
Pension costs 14,159 12,080
_ _
817,819 821,420

No employee earned more than £60,000 during the year (2020: nil). During 2020, all User Voice employees were enrolled in an auto-enrolment compliant, defined contribution pension scheme. During 2021, new employees were auto enrolled in the same scheme. Pension costs represent the

The number of employees during the period was as follows:

2021 2020
No. No.
Support 5 2
Charitable activities 30 34
_ _
35 36
======= =======

The Senior Management Team are considered to be the key management personnel and the total fees and employee benefits paid to them were £235,104 (2020: £192,503).

Included within staff costs are costs totalling £3,500 (2020: £6,897) in relation to redundancy and termination payments.

Trustees are eligible to be reimbursed for travel and incidental expenses incurred in the performance of their duties; no Trustees (2020: 2) claimed any expenses in the year (2020: £2,410).

9. Directors' remuneration

As allowed by the constitution of User Voice, one of the directors, Mark Johnson, received payments totalling £73,455 (2020: £73,320) from his role as self-employed consultant to the charity, which he billed through his company, MJ Innovation Ltd. During the year, he was not reimbursed for any expenses (2020: £2,369). £6,555 had yet to be paid to Mark Johnson at year end.

10. Taxation

As a charity the organisation is exempt from UK corporation tax to the extent that its income is applied to its charitable objects. No liability arose in the period.

24

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

11. Tangible fixed assets

Fixtures, fittings& Computer
equipment Equipment Total
£ £
Cost
At 1 April 2020 1,546 10,857 12,403
Additions - 10,420 10,420
Disposals (500) (10,857) (11,357)
__ __ __
At 31 March 2021 1,046 10,420 11,466
======= ======= =======
Depreciation
At 1 April 2020 1,546 10,857 12,403
Charge for the year - 3,474 3,474
Disposals (500) (10,857) (11,357)
__ __ __
At 31 March 2021 1,046 3,474 4,520
======= ======= =======
Net book value
At 31 March 2021 - 6,946 6,946
======= ======= =======
At 31 March 2020 - - -
======= ======= =======
12. Debtors
2021 2020
£ £
Trade debtors 390,639 277,173
Bad debt provision (2,917) (18,683)
Other debtors - 69
Prepayments 14,041 8,781
Accrued income 145,471 210,706
_ _
547,234 478,046

25

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

13. Creditors: amounts falling due within one year

editors: amounts falling due within one year
2021
£
Trade creditors
5,677
Taxes and social security
90,569
Accruals
Deferred income
48,787
106,190
Other creditors
2,918
_
254,141
Opening deferred income
109,166
Released in the year
(109,166)
Income deferred in the current year
106,190
_
106,190		 2020
£
22,213
86,152
42,293
109,166
3,155
_
262,979
48,645
(48,645)
109,166
_
109,166

14. Company limited by guarantee

The limit of the total guarantees of the members of the company amounted to a maximum of £40 at the beginning of the year and £40 at the end of the year.

26

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

15. Analysis of charitable funds

Current Year Balance at 1 Balance at
April 2020 Income Expenditure Transfer 31 March
2021
£ £ £ £ £
Unrestricted funds 470,158 1,088,141 (1,059,232) - 499,067
Barrow Cadbury Trust 4,900 15,000 (19,900) - -
Social Business Trust 18,109 33,828 (51,937) - -
AB Charitable Trust 5,400 - (5,400) - -
Home Office Anti Knife Crime 6,967 - - - 6,967
Fund
National
Lottery		 Community 32,596 - (14,826) - 17,770
Fund
John Ellerman Foundation 80,000 - (7,365) - 72,635
Awards for All 3,826 - (3,826) - -
Joseph Rowntree Charitable Trust - 9,272 (421) - 8,851
Social Enterprise Support Fund - 36,839 (33,536) - 3,303
Coping with Covid - 18,738 (18,738) - -
_ _ _ _ _
Restricted funds 151,798 113,677 (155,949) - 109,526
Total 621,956
=======		 1,201,818
=======		 (1,215,181)
=======		 -
=======		 608,953
=======

27

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

15. Analysis of charitable funds (continued)

Prior Year
Balance at 1
April 2019
Income
Expenditure
£
£
£
Unrestricted funds
540,334
1,177,349
(1,246,770)
Barrow Cadbury Trust
10,740
-
(5,840)
Social Business Trust
4,458
37,428
(23,777)
AB Charitable Trust
11,240
-
(5,840)
West Yorkshire Office of the
Police and Crime Commissioner
8,156
14,345
(23,236)
Home Office Anti Knife Crime
Fund
20,477
-
(13,510)
Garfield Weston Foundation
20,200
-
(19,293)
NHS England Community Grant
500
-
(500)
National
Lottery
Community
Fund
-
34,720
(2,121)
John Ellerman Foundation
-
120,000
(40,000)
Paul Hamlyn Foundation
-
7,500
(7,500)
Awards for All
-
9,956
(6,130)
_
_
_
Restricted funds
75,771
223,949
(148,677)
Total
616,105
1,401,298
(1,395,447)
=======
=======
=======		 Transfer
Balance at
31 March
2020
£
£
(755)
470,158
-
4,900
-
18,109
-
5,400
755
-
-
6,967
-
907
-
-
-
32,599
-
80,000
-
-
-
3,826
_
_
755
151,798
-
621,956
=======
=======

Social Business Trust

Provided cash and in-kind support to assist the development of User Voice's growth.

BCT (Barrow Cadbury Trust)

With the support of BCT, User Voice will be able to develop a communications strategy, internally and externally by employing a communications specialist.

West Yorkshire Office of the Police and Crime Commissioner

Consultation with service users to inform the Police and Crime Commissioner's Strategic Plan.

Home Office Anti Knife Crime Fund

Funding to gather insight from young people convicted of knife crime to develop solutions to the problem.

Garfield Weston Foundation

Support to develop User Voice Knowledge.

28

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

15. Analysis of charitable funds (continued)

NHS England Community Grant

Funding for sharing and celebrating patient and public involvement in prison healthcare.

AB Charitable Trust

National Lottery Community Fund

To develop a national forum for service users to drive change within the probation service

John Ellerman Foundation

ust function to drive information, intelligence and data and use to influence and change policy

Paul Hamlyn Foundation

Amplifying the voice of young people within the criminal justice system

Awards for All

To develop a facilitator led, outdoors programme of inspiration and personal growth for service users.

Joseph Rowntree Charitable Trust

a national forum for service users to drive policy change.

Social Enterprise Support Fund

Funding to enable User Voice to develop and embed new digital ways of giving people in prison and on probation a voice.

Coping with Covid

Peer Research project to understand prisoners' experience of coping with covid

29

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2021

16. Analysis of net assets between funds

16. Analysis of net assets between funds
Current Year Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Fixed assets 6,946 - 6,946
Debtors 547,234 - 547,234
Bank & cash 199,028 109,526 308,554
Creditors less than one year (254,141) - (254,141)
_ _ _
499,067
=======		 109,526
=======		 608,593
=======
Prior Year Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Debtors 478,046 - 478,046
Bank & cash 255,091 151,798 406,889
Creditors less than one year (262,979) - (262,979)
_ _ _
470,158 151,798 621,956
17. Net cash provided by / (used in) operating activities
2021 2021 2020 2020
£ £ £ £
Cash flows from operating
activities
Net income / (expenditure) (13,363) 5,851
Depreciation 3,474 -
(Increase) / Decrease in debtors (69,188) 118,717
(Decrease) in creditors (8,838) (19,270)
_ _
Net cash provided by / (used in) (87,915) 105,298
operating activities
Cashflow from investing activities
Net purchase of fixed assets (10,420) -
_ _
Net cash provided by / (used in) (10,420) -
investing activities
_ _
Net increase in cash (98,335) 105,298

30