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2022-03-31-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 2022

USER VOICE

A COMPANY LIMITED BY GUARANTEE (CHARITY NO. 1136047)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

Index Page Page
Report of the Board 1 12
Independent auditors eport 13 - 16
Statement of financial activities 17
Balance sheet 18
Cash Flow statement 19
Notes to the financial statements 20 30

USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

The Board is pleased to present its report and financial statements for the year ended 31 March 2022.

Reference and administrative information

Directors Doctor Subas Roy Chair (resigned 10/12/2021)
Guy Robinson Chair (appointed 10/12/2021)
Mark Johnson
Max Kelly (resigned 22/04/2022)
Professor Shadd Maruna
Donna Murray-Turner (appointed 07/05/2021)
Julie Weston (appointed 07/05/2021)
Gareth Miller (appointed 10/12/2021)
Matthew Watt (appointed 10/12/2021)
Michael Barnett Treasurer (appointed 10/12/2021)
Company Secretary Daniel Hutt
Chairman Guy Robinson Chair (appointed 10/12/2021)
Doctor Subas Roy Chair (resigned 10/12/2021)
Chief Executive Officer Mark Johnson
Senior Management Team Chief Executive Officer
Chief Operating Officer
Head of Research
Operations Manager
Communications Manager
Finance and Contracts Manager
Company Number 06820227
Registered Charity Number 1136047
Registered Office 20 Newburn Street, London, SE11 5PJ
Auditors Moore Kingston Smith LLP, 6th Floor, 9 Appold Street, London.
EC2A 2AP
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 2022

Annual review

During the last 12 months there has been a strengthening of the Board and Trustees. This has included bringing new members onto the Board and its committees and also appointing a new Chair with lived experience. We now have an excellent blend of skills and experience to support the organisation during an exciting transitionary phase as we focus the organisation s structures and systems to meet the emerging next steps of the organisation.

This transition relates to significant external changes within the system. This includes prisons and probation services continuing to operate under high levels of Covid restrictions, significantly impacting our ability to deliver, and a reunified Probation Service going through significant restructuring. Whilst these chan also been a time of organisational reflection on its incredible achievements.

During the year, User Voice recruited, trained and supported over 600 service users, who engaged nearly 12,600 of their peers, developing and putting forward over 50 solutions to prison governors and probation directors, of which over 90% were accepted.

When User Voice was founded in 2009, there was very little insight into the voices within the system. Now, this critical work is recognised as a core part of the system and is written into the new Probation Service Operating Model. Whilst we have reservations about this model and the contractual arrangement for engaging voices from the system, we can feel very proud about the role we have played.

The Board and Management Team are now fully focussed on developing a new strategy for the organisation. This will ensure User Voice remains an authentic thought leader in the sector and provides real user engagement and insight from some of the most disempowered people within society.

This strategy will also ensure User Voice continues to influence and challenge the system but also crucially informs the general public on the state and effectiveness of the criminal justice system and advocates for real systemic change.

The Board and Management Team are also incredibly proud on the recent launch of the most recent research, Coping with Covid in Prisons in partnership with the University of Belfast, as one of the most comprehensive and insightful studies of prisoner experience during Covid undertaken anywhere in the world. We believe this work will have a huge impact on the sector and wider population and will strive to drive change in the system.

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 Board of Trustees is ultimately responsible for the governance of the charity to ensure that it acts in the best interests of people who have been in prison or been on probation. The Trustees delegate the day to day management of the charity to the Chief Executive and the senior management team.

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

The Board is supported in its work by two Committees. The Finance Committee covers the adequacy of financial policies and controls, reviewing financial performance and matters relating to the year end. The People Committee covers human resources, recruitment, professional development and remuneration.

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. Trustees are recruited through a variety of methods including User .

Trustees are periodically updated on the most important matters relating to the organis as well as the latest charity sector developments and best practice guidance. The senior management 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 is resilient to the ongoing challenges and uncertainty posed by Covid-19.

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.

User Voice has pioneered new ways of delivering services and maintained contractual delivery without fundamentally altering the underpinning organisational operational model. This has mitigated critical risks to contracts over the past year and innovated new ways of working for future opportunities.

The Board has ensured that there has been clear focus on the risks of contractual breaches due to non-delivery of services. As existing contracts have been renewed and new contracts have been secured the Management Team has ensured that reference is made to the differing operating models and KPIs depending on the levels of restrictions in place.

Prior to the unification of probation, User Voice delivered around 20 regional contracts for service user engagement. Following unification, these were brought together in one national contract until January 2022. The Probation Service has since taken the strategic decision to deliver service user engagement at a regional level in house.

So, while User Voice will continue to deliver its Council model regionally in a number of criminal justice services, the focus is now on delivering high impact consultations and peer research projects at a national, strategic and policy making level.

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

User Voice will use its existing relationships and develop new ones with senior prison, probation, health

independent, user-led and fair voice of people on probation and in prison.

We will also develop new and exciting partnerships with research and evaluation partners to respond to tenders which increasingly include a lived experience component, strengthening our position and diversifying our income streams.

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 studies 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 aims and objectives.

Who we are

User Voice was created for and is run by people who have been in prison or been 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:

Councils

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:

Service User (community) Councils:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

Cumbria Probation Service

Project ADDER (Addiction, Diversion, Disruption, Enforcement and Recovery) Norwich

Health Councils:

User Voice has also enabled service users to be part of the commissioning cycle in a number of areas including:

At the end of this period User Voice had representative structures for 45% of people in the criminal justice system (142,831), including 56% of people (132,544) on probation and 13% (10,287) of people in prison through its Council model, recruiting, training and supporting 617 Council members who completed 12,599 engagements with other service users, as detailed below.

Prison and Health Councils:

Service User Councils:

All Councils:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

12,599 engagements, of which:

Individual impact

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.

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

Become more independent & positive about their future

and put myself down for the first time since comin

Improve their mental health and wellbeing

mom passed away,

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

prison council and work alongside User Voice, I feel more hopeful and have

90% developed skills since joining the Council, including:

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 up to 30 elected service user representatives from across the country.

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.

the year, including:

Some attended an NHS Market event for Mental Health Treatments in Custody.

7

USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

Consultations and Peer Research

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 and Peer Research 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.

User Voice are currently working with HMPPS Gold Command and HMPPS New Regime Design teams to ensure lived experience insight is at the centre of all Covid-19 recovery efforts and built into the new Time Well Spent regime model.

to undertake significant Consultation and Peer Research 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 2022

Social media

User Voice utilises Facebook, Twitter and LinkedIn 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:

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

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. The standards of the Code are fully complied with.

User Voice fundraising -to-face or telephone fundraising; all fundraising is done directly by the charity. 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.

Key strategic priorities

to be impacted by Covid-19. 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.

Now that the Probation Service has taken the strategic decision to deliver service user engagement in house, our focus has shifted to supporting the commissioning of services and delivering high impact consultation and peer research projects at a national level, utilising our relationships with senior prison, probation, health and other officials. Our policies are listed below.

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

Remuneration of the key management personnel

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

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, Brendan Doyle, Hazel Scully, Rosie Cartwright, Maureen Farrell and Tharani Yathaven. skills and their contribution to the 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 £1,687,782 (2021: £1,201,818) in the year, with 87% of income coming from charitable activities (project and consultation activities). The increase in income in 2022 compared to 2021 is largely due to the onecontracts into a national contract.

The overall result for the year was a surplus of £452,936 (2020: a deficit of £13,363), reflecting a surplus on unrestricted funds of £456,610 (2021: a surplus of £28,909) and a deficit on restricted funds of £3,674 (2021: a deficit of £42,272). Therefore, there was an overall increase on our accumulated unrestricted reserves, which stands at £955,677 at 31st March 2022 (2021: £499,067) whilst restricted funds decreased to £105,852 (2021: £109,526). The directors have designated £250,000 into a Strategic Development Designated fund available to support the business as it moves into its new strategy during 2022-23.

Investment policy and performance

Reserves policy

funds to cover operational costs for six months, this target is estimated at £600,000 at 31 March 2022. This will allow the charity to continue to serve service users in uncertain economic times. In addition, the directors have agreed to designate £250,000 into a Strategic Development fund to support the rollout of the new strategy in 2022-23. The actual level of free reserves at 31 March 2022 was £700,614 (2021: £492,121) which the directors consider appropriate, due to the continued economic uncertainty.

Responsibilities of the Board

Company law requires the Board to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the Board are required to:

The Board are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial

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USER VOICE

REPORT OF THE BOARD FOR THE YEAR ENDED 31 MARCH 2022

statements comply with the Companies Act 2006, Accounting Standards and Statements of Recommended Practice and the regulations under the Charities Act 2011. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to the auditor

So far as the Board of Trustees are aware:

b) they have taken all steps that they ought to have taken as Trustees in order to make themselves aware

Auditors

Moore Kingston Smith LLP were appointed as auditors during the year and are deemed to be reappointed under Section 487(2) of the Companies Act 2006.

This Report of the Board, which forms part of the Annual Report and Financial Statements, is approved by the Trustees in their capacity as Directors of the company and signed of its behalf by:

Mr Guy Robinson Chair

Date

12

Opinion

We have audited the financial stat 2022 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 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 unde 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 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

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

13

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.

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 th

We have nothing to report in respect of the following matters where the Companies Act 2006 and the Charities Act 2011 require us to report to you if, in our opinion:

Responsibilities of trustees

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

In preparing the financial statements, the trustees are responsible for assessing the charitable com 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.

We have been appointed as auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in accordance with those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are fre 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,

14

they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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.

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

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.

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:

15

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

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements.

Use of our report

accordance with Chapter

3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume body, for our audit work, for this report, or for the opinion we have formed.

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

6[th] Floor 9 Appold Street London EC2A 2AP

Date: 20 October 2022

Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.

16

USER VOICE

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
Restricted
Funds
Funds
Total
2022
2022
2022
Notes
£
£
£
Income
Income from donations
2
8,240
208,597
216,837
Income from charitable activities
3
1,470,945
-
1,470,945
_
_
_
Total income
1,479,185
208,597
1,687,782
Expenditure
Expenditure on raising funds
5
7,221
781
8,002
Expenditure on charitable activities
6
1,014,077
212,767
1,226,844
_
_
_
Total expenditure
1,021,298
213,548
1,234,846
Net income / (expenditure)
4
457,887
(4,951)
452,936
Transfer between funds
(1,277)
1,277
-
Net movement in funds
456,610
(3,674)
452,936
Reconciliation of funds
Fund balance brought forward at
1 April
499,067
109,526
608,593
_
_
_
Fund balance carried forward at
31 March
955,677
105,852
1,061,529		 Total
2021
£
134,969
1,066,849
_
1,201,818
17,272
1,197,909
_
1,215,181
(13,363)
-
(13,363)
621,956
_
608,593

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 20 to 30 form part of these financial statements.

17

USER VOICE

BALANCE SHEET

AS AT 31 MARCH 2022

2022
Notes
£
Fixed assets
Tangible fixed assets
11
Current assets
Debtors
12
506,278
Cash at bank and in hand
948,566
__
1,454,844
Creditors: amounts falling due
within one year
13
(398,378)
_
Total current assets less current
liabilities
Net assets
Reserves
Unrestricted funds
Designated funds
General funds
Restricted finds
16		 2021
£
£
5,063
_
5,063
547,234
308,554
__
855,788
(254,141)
_
1,056,466
_
1,061,529
250,000
705,677
105,852
_
1,061,529		 £
6,946
_
6,946
601,647
_
608,593
-
499,067
109,526
_
608,593

These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on pages 20 to 30 form part of these financial statements.

The financial statements were approved by the Board and signed on its behalf on ___ by:

Mr Michael Barnett Treasurer

Company Registration Number: 06820227

18

USER VOICE

STATEMENT OF CASHFLOWS

FOR THE YEAR ENDED 31 MARCH 2022

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		 2021
Cash flows
£
£
308,554
640,012
-
-
_
_
308,554
640,012
__
__		 2022
£
640,012
_
640,012
308,554
_
948,566		 2021
£
(98,335)
_
(98,335)
406,889
_
308,554
2022
£
948,566
-
_
948,566
__		 2021
£
(98,335)
_
(98,335)
406,889
_
308,554

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USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

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 en account of the impact of the 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 2022/23 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. Designated funds are unrestricted funds earmarked by the trustees for particular purpose.

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.

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

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USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

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 3 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 2022

2. Income from donations

Current Year
Unrestricted
Restricted
Funds
Funds
£
£
Donations
240
-
Grants
8,000
208,597
_
_
8,240
208,597
Prior Year
Unrestricted
Restricted
Funds
Funds
£
£
Donations
5,430
-
Grants
34,600
94,939
_
_
40,030
94,939
3.
Income from charitable activities
Current Year
Unrestricted
Restricted
Funds
Funds
£
£
Project income
1,232,958
-
Consultancy & other income
237,987
-
_
_
1,470,945
-
Prior Year
Unrestricted
Restricted
Funds
Funds
£
£
Project income
1,035,890
-
Consultancy & other income
12,221
18,738
_
_
1,048,111
18,738
4.
Net income for the year is calculated after charging:
2022
£
Audit fees
10,400
License to occupy
Depreciation
11,964
4,268		 Total
2022
£
240
216,597
_
216,837
Total
2021
£
5,430
129,539
_
134,969
Total
2022
£
1,232,958
237,987
_
1,470,945
Total
2021
£
1,035,890
30,959
_
1,066,849
2021
£
8,050
9,600
3,474

22

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

5. Expenditure on raising funds

Current Year
Unrestricted
Restricted
Funds
Funds
£
£
Staff costs
3,564
-
Other costs
595
172
Support costs (see note 7)
3,062
609
_
_
7,221
781
Prior Year
Unrestricted
Restricted
Funds
Funds
£
£
Staff costs
4,634
-
Other costs
9,164
408
Support costs (see note 7)
2,685
381
_
_
16,483
789
xpenditure on charitable activities
Current Year
Unrestricted
Restricted
Funds
Funds
£
£
Staff costs
501,088
105,261
Travel and subsistence
57,195
5,038
Finance, HR & other professional fees
16,215
80,476
Other costs
55,076
12,450
Support costs (see note 7)
384,503
9,542
_
_
1,014,077
212,767
Prior Year
Unrestricted
Restricted
Funds
Funds
£
£
Staff costs
602,781
78,787
Travel and subsistence
16,862
-
Finance, HR and other professional fees
23,716
-
Other costs
34,615
19,992
Support costs (see note 7)
364,775
56,381
_
_
1,042,749
155,160		 Total
2022
£
3,564
767
3,671
_
8,002
Total
2021
£
4,634
9,572
3,066
_
17,272
Total
2022
£
606,349
62,233
96,691
67,526
394,045
_
1,226,844
Total
2021
£
681,568
16,862
23,716
54,607
421,156
_
1,197,909

6. Expenditure on charitable activities

23

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

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
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
£
£
104
10,296
6
594
1
55
778
107,678
884
87,509
38
3,803
1,782
176,408
78
7,702
_
_
3,671
394,045
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		 Total
2022
£
10,400
600
56
108,456
88,393
3,841
178,190
7,780
_
397,716
Total
2021
£
8,800
-
33
131,618
102,883
2,464
147,886
30,538
_
424,222

Support costs are allocated on the basis of staff activity.

24

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

8. Analysis of staff costs

alysis of staff costs
2022 2021
£ £
Salaries and wages 657,939 743,718
Social security costs 49,442 59,942
Pension costs 10,988 14,159
_ _
718,369 817,819

No employee earned more than £60,000 during the year (2021: nil). All User Voice employees were enrolled in an auto-enrolment compliant, defined contribution pension scheme in both 2021 and 2022, and new employees were auto enrolled in the same scheme. Pension costs represent the

The number of employees during the period was as follows:

2022 2021
No. No.
Support 2 5
Charitable activities 32 30
_ _
34 35

The Senior Management Team are considered to be the key management personnel and the total fees and employee benefits paid to them were £252,023 (2021: £235,104).

Included within staff costs are costs totalling £nil (2021: £3,500) 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 (2021: 0) claimed any expenses in the year (2021: £-).

9. Directors' remuneration

As allowed by the constitution of User Voice, one of the directors, Mark Johnson, received payments totalling £72,105 (2021: £73,455) 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 (2021: £nil). £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.

25

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

11. Tangible fixed assets

Fixtures, fittings& Computer
equipment Equipment Total
£ £
Cost
At 1 April 2021 1,046 10,420 11,466
Additions 2,385 - 2,385
Disposals - - -
__ __ __
At 31 March 2022 3,431 10,420 13,851
======= ======= =======
Depreciation
At 1 April 2021 1,046 3,474 4,520
Charge for the year 795 3,473 4,268
Disposals - - -
__ __ __
At 31 March 2022 1,841 6,947 8,788
======= ======= =======
Net book value
At 31 March 2022 1,590 3,473 5,063
======= ======= =======
At 31 March 2021 - 6,946 6,946
======= ======= =======
12. Debtors
2022 2021
£ £
Trade debtors 403,898 390,639
Bad debt provision - (2,917)
Other debtors 140 -
Prepayments 3,738 14,041
Accrued income 98,502 145,471
_ _
506,278 547,234

26

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

13. Creditors: amounts falling due within one year

editors: amounts falling due within one year
Trade creditors
Taxes and social security
Accruals
Deferred income
Other creditors
Opening deferred income
Released in the year
Income deferred in the current year		 2022
£
19,457
120,709
32,505
218,506
7,201
_
398,378
106,190
(106,190)
218,506
_
218,506		 2021
£
5,677
90,569
48,787
106,190
2,918
_
254,141
109,166
(109,166)
106,190
_
106,190

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.

15. Analysis of charitable funds

Current Year
Balance at
1 April
2021
£
Unrestricted funds
General Fund
499,067
Designated
Strategic Investment Fund
-
499,067
Barrow Cadbury Trust
-
Home Office Anti Knife Crime Fund
6,967
National Lottery Community Fund
17,770
John Ellerman Foundation
72,635
Joseph Rowntree Charitable Trust
8,851
Social Enterprise Support Fund
3,303
Coping with Covid
-
_
Restricted funds
109,526
Total
608,593		 Income
Expend-
iture
£
£
1,479,185
(1,021,298)
-
-
1,479,185
(1,021,298)
30,000
(21,463)
-
-
-
(19,047)
-
-
27,815
(18,953)
36,840
(3,303)
150,782
(150,782)
_
_
208,597
(213,548)
1,687,782
(1,234,846)		 Transfer
Balance at
31 March
2022
£
£
(251,277)
705,677
250,000
250,000
(1,277)
955,677
-
8,537
-
6,967
1,277
-
-
72,635
-
17,713
-
-
-
-
_
_
1,277
105,852
-
1,061,529

27

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

15. Analysis of charitable funds (continued)

Prior Year
Balance at
1 April
2020
£
Unrestricted funds - General
470,158
Barrow Cadbury Trust
4,900
Social Business Trust
18,109
AB Charitable Trust
5,400
Home Office Anti Knife Crime Fund
6,967
National Lottery Community Fund
32,596
John Ellerman Foundation
80,000
Awards for All
3,826
Joseph Rowntree Charitable Trust
-
Social Enterprise Support Fund
-
Coping with Covid
-
_
Restricted funds
151,798
Total
621,956		 Income
Expend-
iture
£
£
1,088,141
(1,059,232)
15,000
(19,900)
33,828
(51,937)
-
(5,400)
-
-
-
(14,826)
-
(7,365)
-
(3,826)
9,272
(421)
36,839
(33,536)
18,738
(18,738)
_
_
113,677
(155,949)
1,201,818
(1,215,181)		 Transfer
Balance at
31 March
2021
£
£
-
499,067
-
-
-
-
-
-
-
6,967
-
17,770
-
72,635
-
-
-
8,851
-
3,303
-
-
_
_
-
109,526
-
608,593

Designated Funds

Strategic Investment Fund

Funds set aside by the directors to assist with the transition to the new strategy in 2022-23.

Restricted Funds

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.

Home Office Anti Knife Crime Fund

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

AB Charitable Trust

.

National Lottery Community Fund

To develop a National Council of service users

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

28

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

15. Analysis of charitable funds (continued)

John Ellerman Foundation

Develop information, intelligence and data and use to influence and change policy.

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.

16. Analysis of net assets between funds

Current Year
Fixed assets
Debtors
Bank & cash
Creditors less than one year
Prior Year
Fixed assets
Debtors
Bank & cash
Creditors less than one year		 General
Designated
Restricted
Funds
Funds
Funds
£
£
£
5,063
-
-
506,278
-
-
592,714
250,000
105,852
(398,378)
-
-
_
_
_
705,677
250,000
105,852
Unrestricted
Restricted
Funds
Funds
£
£
6,946
-
547,234
-
199,028
109,526
(254,141)
-
_
_
499,067
109,526		 Total
2022
£
5,063
506,278
948,566
(398,378)
_
1,061,529
Total
2021
£
6,946
547,234
308,554
(254,141)
_
608,593

29

USER VOICE

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 MARCH 2022

17. Net cash provided by / (used in) operating activities

2022 2022 2021 2021
£ £ £ £
Cash flows from operating
activities
Net income / (expenditure) 452,936 (13,363)
Depreciation 4,268 3,474
Decrease / (increase) in debtors 40,956 (69,188)
Increase / (decrease) in creditors 144,237 (8,838)
_ _
Net cash provided by / (used in) 642,397 (87,915)
operating activities
Cashflow from investing activities
Net purchase of fixed assets (2,385) (10,420)
_ _
Net cash (used in) investing (2,385) (10,420)
activities
_ _
Net increase / (decrease) in cash 640,012 (98,335)

30