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2023-03-31-accounts

TRUSTEES’ ANNUAL REPORT FOR THE PERIOD AND UNAUDITED FINANCIAL STATEMENTS

From: 1st April 2022 To: 31st March 2023 Charity name: Restored Charity registration number: 1136774 Registered Company: 07243226 (England and Wales)

HIGHLIGHTS 2022/2023

We held our first in person conferences with over 200 attendees

“A great range of speakers and a fabulous inspiring conference. thank you.”

We welcomed 143 new women into our Survivors’ Network

“It has given me strength when I didn't know how to go on. And the courage to continue making a new life for me and my children. Free and safe.”

We launched our Restored Beacon Network and partnered with our first two churches.

“This has left us feeling so much more confident about responding to domestic abuse”

We had 49 new regular givers

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CONTENTS

CONTENTS CONTENTS
TRUSTEES’ ANNUAL REPORT FOR THE PERIOD 1
HIGHLIGHTS 2022/2023 2
CONTENTS 3
FORWARD FROM THE CEO 5
WHO WE ARE 7
Our Mission: 7
Our Values 7
OBJECTIVES AND ACTIVITIES: 8
Advancement of Religion 8
Promotion of Human Rights 8
Promotion of Equality and Diversity 8
Trustees' Statement regarding public beneft: 8
HOW WE CHANGE THE STORY FOR SURVIVORS OF DOMESTIC ABUSE: 9
We Speak Up: 9
Equip the Church 9
Support Survivors 9
RESTORED’S IMPACT 2022-23 11
Speaking Up 11
Equipping the Church 11
Restored Beacon Network 12
Supporting Survivors 12
FINANCIAL REVIEW 13
Income and Expenditure 13
Reserves 13
SUMMARY OF RISKS AND MITIGATION 15
Summary of major risks and mitigations: 15
STRUCTURE, GOVERNANCE AND MANAGEMENT 18
Trustees 18
Induction and training of new trustees 18
Our volunteer trustees: 19
Other leadership: 19
Agreement with Tearfund 19
SAFEGUARDING 20
Prevention 20
Reporting 20
Response 21
FUNDRAISING STATEMENT 22
TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS 23
RESTORED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND
EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2023 25
RESTORED BALANCE SHEET 27
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH
2023 29

3

1. General information 29
2. Accounting policies 29
3. Donations and legacies 31
4. Other trading activities 32
5. Investment income 32
6. Net income /(expenditure) 32
7. Trustees remuneration and benefts 32
8. Staff costs 33
9. Tangible fxed assets 33
10. Debtors: falling due within one year 34
11. Creditors: falling due within one year 34
12. Comparatives for the statement of fnancial activity 35
13. Movement in funds 36
14. Related party disclosures 39
15. Ultimate controlling party 39
16. Offce accommodation and support services 39
RESTORED DETAILED STATEMENT OF FINANCIAL ACTIVITIES 40
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RESTORED 42
FOR THE YEAR ENDED 31ST MARCH 2023 42

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FORWARD FROM THE CEO

The financial year 2022-23 saw the world emerge from the restrictions of Covid-19 and Restored has been a hive of busyness, productivity and celebration as we laid foundations, told our story and forged important new relationships with key partners.

A highlight of the year was undoubtedly the two ‘Changing the Story’ conferences that we held. It was sheer joy to be in a room with so many people who share our passion, who ‘get it’ and who are ready to step up and change the story for women and challenge domestic abuse in their churches and communities.

It was moving to meet so many of our volunteers and our beneficiaries in person, to hear their stories, the impact the Survivors’ Network has had on their lives and to see how God has worked to bring transformation. One woman, in particular, sticks out. Her name is Molly and when I first met her in an online group session she seemed tiny, curled up in fear in the corner of my screen. She’d only recently left her abuser and her church had rejected her. She could barely engage in conversations in the group and was struggling to even leave the house.

I saw Molly a year later, at our Manchester conference. She had come with a group from her new church - New Hope Baptist (our second Restored Beacon). I almost didn’t recognise her; she beamed as she told me how her Restored wellbeing group and this supportive church had saved her life. She told me about her new job as a support worker and how she is ‘just so busy doing all the things I was never allowed to do before.’ She has undoubtedly started a new chapter and her story sums up all we are trying to achieve. It is the most enormous privilege to be even a small part of these stories of restoration.

In October 2022 we held our first Survivors’ Steering Group. It is a key strategy to ensure that we put survivor’s voices at the centre of all we do, as we listen and respond to this diverse range of women with lived experience. We’re delighted that one of the members is now also a trustee, formally representing that lived experience at board level.

Launched in early 2022, the Restored Beacon Network has its two first churches fully trained and ready to shine a light in their community, providing support for those subjected to domestic abuse. We have five more churches in training and valued relationships building with various denominations to see more Beacons lighting up around the country.

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In November we were delighted to have been chosen by the Cinnamon Network to participate in the Cinnamon Incubator Final in London; even more delighted to win and be awarded their development grant. It was so encouraging to hear the judges explaining that the Restored Beacon Network was a well-thought-through concept with the capacity to be replicated across the country and bring transformation to communities. It was an affirmation of all we are doing and gives real credibility to the Network.

Our very small team has worked incredibly hard and I reflect on what we have achieved in 2022-3 with no small sense of pride. I am so grateful to those who have walked alongside us this year, our incredible volunteers whose commitment and compassion makes so much of our programme for survivors possible and our valued supporters who have increased their giving this year and shown their commitment to equipping the Church to stand against domestic abuse.

Bek��

Bekah Legg

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WHO WE ARE

Our Mission:

To speak up about violence against women and girls, to equip the church to stand against domestic abuse and support survivors.

Our Values

The values held by all who work at Restored:

We follow where Jesus leads -

Seeking justice, walking humbly and showing compassion

- We have courageous hope

believing every story can change

- We nurture safe community

bringing people together to learn, grow and share stories.

- We challenge and change culture

working relentlessly to see equality

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OBJECTIVES AND

ACTIVITIES:

Advancement of Religion

To advance the Christian religion for the benefit of the worldwide public in accordance with the following statements of belief:

  1. that men and women are equal in the sight of God;

  2. that Violence Against Women (VAW) in all its forms is unacceptable, inexcusable and intolerable;

  3. that men and women should work together to end VAW and to transform relationships; and

  4. that the Church has a vital role in ending VAW and in transforming relationships both amongst Christians and in the community.

To advance the Christian religion in ending VAW and transforming relationships for the benefit of the worldwide public through the holding of prayer.

Promotion of Human Rights

To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world, specifically with a view to ending VAW and transforming relationships, by all or any of the following means:

In furtherance of that Object but not otherwise, the directors shall have power to engage in political activity provided that the directors are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carries out its Objects.

Promotion of Equality and Diversity

The promotion of equality and diversity for the worldwide public benefit with a view to ending VAW and to transforming relationships by:

Trustees' Statement regarding public benefit:

Throughout 2022/23, Restored has undertaken a range of activities and events and created resources in order to fulfil its objectives and see the achievement of its mission statement.

The priorities and plan for the charity are drawn up by the CEO and agreed upon, monitored and evaluated by the trustees on a regular basis. In agreeing to the priorities and programme of the charity for the year, Trustees have paid due regard to the Public benefit guidance issued by the Charity Commission, in particular the specific guidance on charities and the advancement of religion.

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HOW WE CHANGE THE STORY FOR SURVIVORS OF DOMESTIC ABUSE:

We Speak Up:

Equip the Church

Support Survivors

“I love receiving monthly emails from Restored which remind me that I am NOT alone and that I am loved. So many testimonies, links and articles posted there have helped me to keep taking steps forward on my own healing. Thank you!! Your work is invaluable. “

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“On first impression, my opinion is “wow”!! This is the most comprehensive resource guide I have read on this subject and I can’t praise it enough”

“ Being able to share thoughts and worries with other women who had experienced the same thing was so empowering. I was no longer strange, I was no longer alone and these women understood and accepted me.”

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RESTORED’S IMPACT 2022-23

Speaking Up

We spoke at 17 churches and events

We gave domestic abuse training in 1 Bible college to 7 future church leaders

We spoke about violence against women on more than 100 occasions on Christian radio.

We launched our Red Chair Campaign on the International Day to End Violence Against Women and Girls, raising awareness of women who are killed by gender-based violence.

We hosted our first-ever in-person Changing the Story conferences with more than 200 attendees.

We partnered with Restored Lives, a divorce recovery organisation to create bespoke group sessions for those who have separated from an abuser looking at:

Equipping the Church

We ran 11 online training courses:

We developed and launched the “ Supporting Survivors” training

We trained 123 individuals from at least 45 churches and 11 organisations

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We published our Church Guide to ending Domestic Abuse in French

Restored Beacon Network

We launched our first two Restored Beacon Churches, who have partnered with Restored to stand against domestic abuse and support survivors.

Four more churches have started their Restored Beacon training.

We have trained more than 100 people in Restored Beacons Churches.

We had 29 church enquiries about becoming a Restored Beacon.

Supporting Survivors

We supported 523 survivors through our Survivors’ Network

We welcomed over 146 new women into the Network

We ran 4 recovery courses for 62 women

We delivered 276 handbooks to survivors and refuges

We have partnered with the Melbourne Diocese to produce and Australian edition of the Restored Survivors’ Handbook

We launched Moments of Light, a weekly online time of reflection

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FINANCIAL REVIEW

The financial position at 31st March 2023, is stronger than anticipated, mainly due to higher than expected one-off giving and trust income in the year. Regular individual giving has increased by 16%, but overall donation income has increased by 49%, on a like-for-like basis. The operating costs have increased overall by 20%, as the staff numbers have grown during the year.

Restored's principal sources of funding:

Income and Expenditure

Reserves

The reserves policy is based on providing a basic level of unrestricted funding in the context of risks faced by Restored after taking into account the following areas of risk:

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SUMMARY OF RISKS AND MITIGATION

Restored trustees are responsible for identifying risks and ensuring that they are managed appropriately.

Summary of major risks and mitigations:

Restored is unable to raise resources to finance its operations

Economic volatility combined with the ongoing effects of the Covid-19 pandemic and the cost of living crisis have made financial planning for the future difficult across the charitable sector.

The generosity of our supporters

We have been grateful to our supporters for their continued support despite the challenging economic conditions.

Diversification of income streams

The launch of the Restored Beacon Network creates a new income stream from partner churches as they contribute to the ongoing work of Restored.

Fundraising Consultants

As a small organisation, we welcome the expertise of our fundraising consultants Chell Perkins who help us to manage grant and foundation applications.

Increasing our reach through the development of Restored events and

speaking opportunities .

The Restored Conference provided an excellent opportunity to engage new supporters and we hope to extend this through the development of events that can be held in the local church.

Key person dependency

Over reliance on CEO for operational and strategic knowledge and capacity.

Succession planning and Interim Contingency plan

The CEO has worked over the past year to develop the team, both in terms of skills and capacity, as well as embedding culture and including the team in strategic matters such as the development of core strategy, values and mission. The CEO also created a detailed contingency plan in the event of an extended period of absence.

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A new operations role

This new role means there is support for the team to create capacity and delegated responsibility for operational matters.

Restored team burnout

Due to financial constraints, Restored operates on a low staff ratio which could lead to overwhelm of the team and have an impact on programme delivery.

Staff wellbeing programme

We have implemented a staff wellbeing programme to ensure that each member of the team has access to professional supervision and a wellbeing coach.

Monitoring of workload

Within the regular rhythm of line management, workload is carefully monitored and assessed.

A year of consolidation

After a number of years of innovation and fast-moving change, it was decided to delay projects planned for 2023/24 and to consolidate the ground gained so far.

Recruitment

Restored is in a financial position to recruit two new part-time members of staff which will reduce the pressure on the current team. We have also recruited a team of freelance trainers which significantly boosts capacity amongst the team in order to facilitate projected aims, such as onboarding new Restored Beacons.

Adverse negative publicity

Any risk of potential reputational damage as a result of incidents or crises which have impacted or may impact Restored or our partner churches and organisations (including Restored Beacons) is carefully managed. Our response and resolution to any issues are overseen by our trustees.

Due diligence

Before entering into a partnership with churches or other organisations we work to establish trust and open communication about values and expectations. We also conduct media research to identify any potential safeguarding concerns. Restored Beacons are required to sign our partnership collaboration agreement and to demonstrate adequate safeguarding policies and procedures.

Media Monitoring

We regularly monitor the media to ensure that we are alerted to any emerging stories as soon as possible, particularly those which may have a negative impact on Restored, our partners and our stakeholder, and have a crisis communication process in place.

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PR Consultancy

We have an identified PR agency to support the organisation in the event of adverse publicity directed against Restored.

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STRUCTURE, GOVERNANCE AND MANAGEMENT

Restored is a charitable company limited by guarantee without a share capital registered in England on 5 May 2010, Company Number 7243226. Restored was registered with the Charity Commission of England and Wales on 7 July 2010, under number 1136774. Restored is governed by its Memorandum and Articles of Association as adopted on 16 April 2010 and amended by special resolution 30 June 2010 and 10 December 2021.

Trustees

The trustees are the directors of Restored for the purposes of company law and trustees for the purposes of charity law. All trustees are also Members in accordance with its Articles of Association.

The Articles of Association provide for a minimum of four trustees, but with no maximum. As at 31 March 2023 there were nine trustees. The Board of Trustees meets four times a year. Day-to-day management of Restored is delegated to and performed by the CEO.

The Articles of Association provide for the retirement of one third of its Board of Trustees at each Annual General Meeting after the initial AGM.

The existing trustees appoint any new trustees following the provision laid out in the charity's governing instrument.

Retirement and appointment of new trustees will continue to take place each year, as recommended by the Board or Trustees and as approved by the Members in AGM, in accordance with the Articles of Association. The term of office for a trustee is three years upon which a trustee may retire or offer themselves for re-appointment.

Induction and training of new trustees

On appointment to the Board of Trustees, trustees receive a copy of the Memorandum and Articles of Association and Charity Commission and Good Governance information alongside a copy of Restored’s Board Manual. Training is offered to those trustees without appropriate experience.

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In its approach to the recruitment of trustees, Restored aims to ensure that it has a broad range of financial, commercial, legal and operational experience.

Restored aims to have equal numbers of male and female trustees consistent with the Charity's vision of men and women working together to end violence against women. The current trustees include an associate pastor, a lawyer, a business owner, an army officer and several members with extensive charity, domestic abuse and international development experience. In addition, one trustee position is a designated representative of the Survivors’ Network. As a result, the trustees are able to ensure that the interests of those people whom the charity seeks to support are well represented by direct first-hand experience, in a variety of different fields.

Our volunteer trustees:

Tania Bright (Chair of the Board of Trustees) Mike Coffin (Treasurer) Sara Hamilton (Company Secretary) Deborah Ohwin (Retired as a trustee on 9th December 2022) Nathan McGuire

Dionne Gravesande Elisabeth Roberts (Appointed 9th December 2022) Tracy Wild (Appointed 13th January 2023) Peter King (Appointed 13th January 2023) Rachel Phillips (Appointed 13th January 2023)

Other leadership:

The authority to conduct the day-to-day operations of the charity is delegated to the Chief Executive Officer, who is responsible for carrying out the strategies and objectives set by the trustees in accordance with specified policies.

CEO: Bekah Legg

Agreement with Tearfund

Office accommodation and support services continue to be provided by Tearfund. The services to Restored are laid out in a Memorandum of Understanding, which runs up to March 2024, and in an ongoing Office Facilities Agreement.

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SAFEGUARDING

We consider the welfare of every child, young person or adult with additional care and support needs (vulnerable adult), who engage with Restored to be of paramount importance and we are committed to ensuring that they are valued, listened to, and respected within the work that we do.

Prevention

Everyone at Restored is responsible for creating and maintaining an environment that neither tolerates nor condones the maltreatment of children or adults. Activities and efforts to promote safeguarding primarily focus on stringent preventative interventions which reduce risk factors.

These include:

Reporting

Everyone at Restored is responsible for reporting any potential incident, abuse or concern they witness or are made aware of. Restored has an appropriate and accessible process for reporting safeguarding concerns available to all.

Whilst our work focus is mainly on the experience of domestic abuse, we recognise that many people experience other types of abuse and neglect. Further, we will remain mindful of the ‘think family’ approach. We will guard against not sharing concerns in the belief that we are protecting a person’s cultural or religious beliefs.

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Restored has a ‘Whistleblowing Policy and Procedure’ intended to encourage and enable anyone to raise serious concerns without fear of victimisation, subsequent discrimination or disadvantage.

Response

Restored’s greatest responsibility is to protect women and children from harm. Where we are made aware of a risk to safety, Restored takes seriously the responsibility to prioritise safety in reporting to the appropriate authorities.

Some individuals we come into contact with may have additional vulnerabilities or experience additional hurdles in their lives. This may be due to the impact of their previous experiences, their family or environmental situation or their personal characteristics. All those involved in our Survivor’s Network have experienced actual or suspected domestic abuse and possibly other types of harm as well which may impact on their physical, emotional or social well-being as well as their relationships, including parenting. We will always remain mindful of these vulnerabilities when offering our communication and services.

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FUNDRAISING STATEMENT

Restored has maintained its membership with the Fundraising Regulator and complied with the Code of Fundraising Practice and the Fundraising Promise.

Restored’s fundraising activities are conducted by staff and volunteers. This primarily involves working with local churches, speaking at Christian events, conducting fundraising campaigns and building relationships with supportive individuals.

Additionally, Restored engages the services of professional fundraisers to consult and support the CEO with trust and grant applications.

Restored has a number of supporters who undertake fundraising activities either on our behalf or through their own initiative.

We have taken reasonable steps to monitor and review fundraising activities undertaken by third-party organisations acting on our behalf, including applying robust due diligence procedures; reviewing agreements and contractual clauses in relation to compliance with the Code of Fundraising Practice; and performance reviews.

When conducting our direct marketing activities, we remain committed to:

We monitor opt-in numbers and communication channels that our supporters prefer. We are also signed up to the Fundraising Preference Service (FPS) and ensure any opt-out requests are actioned promptly. There were no FPS requests received in the last year.

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TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also the directors of Restored for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and the income and expenditure of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Tan��Bri��t

Tania Bright (Chair)

8th December 2023

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RESTORED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST MARCH 2023

Notes
Income and
Endowments from
Donations and legacies
3
Other trading activities
4
Investment income
5
Prior year income
3
Total Incoming Resources
Expenditure on
Raising funds
Charitable Activities
Working towards
ending violence against
women
Other – prior year
expenditure
Total Resources Expended		 2023
2023
2023
2022
£
£
£
£
Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
Funds
207,135
20,563
227,698
151,024
10,839
-
10,839
9,376
242
-
242
3
-
-
-
2,020
218,216
20,563
238,779
162,423
17,900
-
17,900
12,206
150,527
4,274
154,801
132,001
168,427
4,274
172,701
144,207
-
-
-
1,000
-
-
-
1,000
168,427
4,274
172,701
145,207

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Notes
Surplus / (Defcit) for
the year
Fund balance brought
forward
Fund balance carried forward		 2023
2023
2023
2022
£
£
£
£
Unrestricted
Funds
Restricted
Funds
Total
Funds
Total
Funds
49,789
16,289
66,078
17,216
104,483
-
104,483
87,267
154,272
16,289
170,561
104,483

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.

The notes on page 29-40 form part of these accounts.

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RESTORED BALANCE SHEET AS AT 31ST MARCH 2023

Notes
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in
hand
Creditors: amounts
falling due within one
year
11
Net current assets
Total assets less
current liabilities
Funds employed
13
Unrestricted funds
Restricted funds		 2023
£
3,380		 2023
£
3,380
167,181		 2022
£
216		 2022
£
216
104,267
11,524
165,567		 11,920
99,236
177,091
(9,910)		 111,156
(6,889)
170,561 104,483
154,272
16,289		 104,483
-
170,561 104,483

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.

The directors (who are the charitable company’s trustees for the purposes of charity law) acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records that comply

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with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 27[th] November 2023 and were signed on its behalf by:

M Coffin

________ M R Coffin Finance Director Company No. 07243226, Charity No. 1136774

And notes on page 29-40 form part of these accounts.

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NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

1. General information

Restored is a charity limited by guarantee and incorporated in England and Wales. The charity's registered office is 100, Church Road, Teddington, TW11 8QE. The registered company number is 07243226. The registered charity number is 1136774.

Restored works to speak up about violence against women, equip the Church to stand against domestic abuse and support survivors.

The presentation currency of these financial statements is Sterling (£), being the currency of the primary economic market in which the entity operates (its functional currency). All amounts in these financial statements have been rounded to the nearest pound unless stated otherwise.

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

2. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the

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amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

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

Computer equipment - 33% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

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

Financial instruments

The company has applied the provisions of Section 11 "Basic Financial Instruments" and Section 12 "Other Financial Instrument Issues" of FRS 102 (effective September 2015) to its financial statements.

Financial instruments are classified and accounted for, according to the substance of the contractual arrangements, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contact that evidences a residual

interest in the assets of the company after deducting all of its liabilities.

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3. Donations and legacies

Donations
Beacon Set-up
Legacies
Grants
Survivors Handbook
Donated services and
facilities
Regular giving
Prior year donations
Training/speaking donations		 31.3.23
£
46,120
8,500
-
102,258
96
1,600
61,606
-
7,518
227,698		 31.3.22
£
35,099
-
2,368
52,550
959
1,600
53,174
2,020
5,274
153,044

Gifts in kind

The office facilities provided are valued by Tearfund and this information is passed to Restored for recognition in these accounts. The amount recognised in relation to the provision of office space and facilities provided by Tearfund for the year ended 31 March 2023 amounted to £1,600 (2022: £1,600). This provision is in accordance with the Memorandum of Understanding which is in place between the Charities

Grants received, included in the above, are as follows:

2023 2022
£ £
Anonymous 17,109 -
Anonymous 10,000 -
Anonymous 2,000 1,600
Benefact Trust 40,000 -
Childs Charitable Trust 11,000 5,000
Cornerstone Trust - 500
Faith and VAWG Coalition 500 250
Harvest Trust 1,200 2,700
Maurice and Hilda Laing Charitable
Trust 5,000 -
Old Jamaica Road 37,500
Peter and Stella Grant - 1,000
Souter Charitable Trust 3,454 -
Stewardship’s Rapid Response Fund - -
The Big Give 1,500 -
The Cinnamon Network 4,485 -
The Rowley Trust 500 -
Trust and Foundations 510 -
Vardy Foundation 5,000 -

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We Are One - 3,000
Womens Day of Prayer - 1,000
102,258 52,550
4. Other trading activities
2023 2022
£ £
Fundraising
Event ticket sales 1,082 2,780
Website sales 3,506 -
6,251 6,596
10,839 9,376
5. Investment income
2023 2022
£ £
Deposit Account Interest 242 3

6. Net income /(expenditure)

Net income/(expenditure) is stated after charging/(crediting)

2023 2022
£ £
Depreciation – owned assets 775 376
Other operating leases 1,600 1,600
Independent Examiners fee 2,950 2,950

7. Trustees remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Key Management Disclosure

The total amount of remuneration received by key management personnel is gross pay of £52,530 (2022: £51,000), and employer's NI of £6,087 (2022: £5,818) and employer’s pension of £5,253 (2022: £5,100).

Trustees' expenses

No trustee expenses for subsistence were reimbursed during the year (2022: £0).

32

8. Staff costs

Wages and Salaries
Social security costs
Other pension costs
Full-time equivalent of employees
No employees received emoluments in
excess of £60,000.
angible fxed assets
COST
At 1st April 2022
Purchases in the year
At 31st March 2023
DEPRECIATION
At 1st April 2022
Charge for the year
At 31st March 2023
NET BOOK VALUE
At 31st March 2023
At 1st April 2022		 2023
£
2022
£
103,775
86,717
4,784
3,632
9,703
8,796		 2023
£
2022
£
103,775
86,717
4,784
3,632
9,703
8,796
118,262
99,145
2023
3		 2022
2
7,787
3,941
11,728
7,571
777
8,348
3,380
216

9. Tangible fixed assets

33

10. Debtors: falling due within one year

Trade Debtors
Other Debt
ors
Prepayments
11. Creditors: falling due within
Trade Creditors
Social Security and other taxes
Other creditors
Accrued expenses		 2023
£
2022
£
-
-
8,486
11,533
3,038
387
11,524
11,920
one year
2023
£
2022
£
4,973
3,290
-
-
1,987
649
2,950
2,950
9,910
6,889

34

12. Comparatives for the statement of financial activity

Income and
Endowments from
Donations and
legacies
Other trading
activities
Investment income
Prior year income
Total Incoming Resources
Expenditure on
Raising funds
Charitable Activities
Working towards
ending violence
against women
Other – prior year
expenditure
Total Resources Expended
Surplus / (Defcit) for
the year
Fund balance brought
forward
Fund balance carried
forward		 2022
2022
2022
£
£
£
Unrestricted
Funds
Restricted
Funds
Total
Funds
150,240
784
151,024
8,876
500
9,376
3
-
3
2,020
-
2,020
161,139
1,284
162,423
12,206
-
12,206
114,534
17,467
132,001
126,740
17,467
144,207
1,000
-
1,000
1,000
-
1,000
127,740
17,467
145,207
33,399
(16,183)
17,216
71,084
16,183
87,267
104,483
-
104,483

35

13. Movement in funds

At 1.4.22 Net
Movement
in Funds		 At31.3.23
£ £ £
Unrestricted funds
General fund 104,483 49,789 154,272
Restricted funds
Souter Charitable Fund - 3,454 3,454
The Translation Project - 12,835 12,835
Restricted funds - 16,289 16,289
104,483
Incoming
Resource
s		 66,078
Outgoing
Resources		 170,561
Movement
in Funds
Total Funds
£ £ £
Unrestricted funds
General fund		 218,216 (168,427) 49,789
Restricted Funds
Souter Charitable Fund 3,454 - 3,454
The Translation Project 17,109 (4,274) 12,835
Total Restricted Funds 20,563
238,779		 (4,274)
(172,701)		 16,289
66,078
TOTAL FUNDS

36

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Survivors Network
First Man Standing
Survivors Manual
UK Training
University Project
The Translation
Project
Speakers Pack
Restricted funds
Total Funds
Unrestricted funds
General fund
Restricted Funds
Survivors Network
Survivors Manual
First Man Standing
Speakers Pack
UK Training
The Translation
Project
Total Restricted Funds
TOTAL FUNDS		 At 1.4.21
Net
Movement
in Funds
At 31.3.22
£
£
£
71,084
33,399
104,483
2,439
(2,439)
-
10
(10)
-
10
(10)
-
4,037
(4,037)
-
-
-
-
9,187
(9,187)
-
500
(500)
-
16,183
(16,183)
0
87,267
17,216
104,483
Incoming
Resources
Outgoing
Resources
Movement
in Funds
161,139
(127,740)
33,399
-
(2,439)
(2,439)
684
(694)
(10)
(10)
(10)
(500)
(500)
600
(4,637)
(4,037)
-
(9,187)
(9,187)
1,284
(17,467)
(16,183)
162,423
(145,207)
17,216

37

Two year movement in funds

Unrestricted funds
General fund
Restricted funds
Survivors Network
First Man Standing
Survivors Manual
Souter Charitable
Fund
Base Line Study
UK Training
University Project
The Translation Project
Speakers Pack
Restricted funds
Total Funds
Unrestricted funds
General fund
Restricted Funds
Survivors Network
Survivors Manual
First Man Standing
Souter Charitable
Fund
Baseline Study
UK Training
The Translation Project
Speakers Pack
Total Restricted Funds
TOTAL FUNDS		 At 1.4.21
Net
Movement
in Funds
At 31.3.23
£
£
£
71,084
83,188
154,272
2,439
(2,439)
-
10
(10)
-
10
(10)
-
-
3,454
3,454
-
-
-
4,037
(4,037)
-
-
-
-
9,187
3,648
12,835
500
(500)
-
16,183
106
16,289
87,267
83,294
170,561
Incoming
Resources
Outgoing
Resources
Movement
in Funds
£
£
£
379,355
(296,167)
83,188
-
684
-
(2,439)
(694)
(10)
(2,439)
(10)
(10)
3,454
-
-
-
3,454
-
600
(4,637)
(4,037)
17,109
-
(13,461)
(500)
3,648
(500)
21,847
(21,741)
106
401,202
(317,908)
83,294

38

Notes:

The Survivors' Network is a UK Christian network for women survivors of domestic violence.

First Man Standing is to develop particular awareness-raising and fundraising events within the First Man Standing campaign.

Survivors Manual is to develop and distribute the Survivors’ Handbook to empower women who have been subjected to domestic abuse

Souter Charitable Fund is to subsidise the set up of new Restored Beacon Churches so that they can support survivors in their church and community.

Base Line Study is to conduct a baseline study on the prevalence of domestic violence in churches in Cumbria.

UK Training is to develop resources and deliver training around the UK on domestic violence awareness and responses.

The Translation Project is to develop a church pack in Swahili for the benefit of the African Christian community in the UK.

Speaker Pack fund is for the creation of a comprehensive pack for people who wish to speak on behalf of Restored and raise awareness on violence against women and domestic abuse within their churches.

14. Related party disclosures

There were no related party transactions for the year ended 31 March 2023.

15. Ultimate controlling party

The Charity was controlled throughout the year by the board of Trustees.

16. Office accommodation and support services

Restored receives ongoing support from Tearfund, with which it has a Memorandum of Understanding that runs up to March 2024. This Memorandum sets out the basis on which Tearfund will support Restored. As part of the memorandum, Tearfund provides office space and facilities to Restored. During the year ended 31 March 2023, Restored incurred a cross charge to Tearfund for printing and postage amounting to £8 (2022: £362).

At the balance sheet date, the amount owed by Restored to Tearfund was £8 (2022: £362).

39

RESTORED DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31ST MARCH 2023

INCOME
Donations and Legacies
Donations
Beacon set-up
Legacies
Grants
Survivors Handbook
Donated services and facilities
Regular giving
Training/speaking donations
Other Trading Activities
Fundraising
Website/Event sales
Investment Income
Deposit account interest
Total Incoming Resources
EXPENDITURE
Other Trading Activities
Other operating leases
Fundraising cost
Charitable activities
Wages
Social security
Pensions
Insurance
Postage and stationery
Advertising
Website costs
Publications
Consultancy		 2023
2022
£
£
46,120
37,119
8,500
-
-
2,368
102,258
52550
96
959
1,600
1,600
61,606
53,174
7,518
5,274
227,698
153,044
1,082
2,780
9,757
6,596
10,839
9,376
242
3
238,779
162,423
1,600
1,600
16,300
10,606
17,900
12,206
103,775
86,717
4,784
3,632
9,703
8,796
883
1,054
1,428
1,202
714
3,643
524
1,550
424
4,572
61
256

40

Events and Exhibitions
Pastoral support
Translations
Annual Conference
Beacon Church set up
Survivors Network
Depreciation of tangible fxed assets
Support costs
Finance
Bank charges
Other
Printing
Sundries
Travel costs
Training
Volunteer costs
Subscriptions
Payroll bureau
Governance costs
Accountancy and Legal
Total resources expended
Net income		 1,132
369
200
300
4,274
1,782
1,200
1,202
7,740
0
0
-
775
376
132,860
120,207
60
72
478
-
918
798
6,498
629
2,165
418
1,398
228
1,635
921
922
838
14,014
3,832
7,867
8,890
172,701
145,207
66,078
17,216

The wages costs have not been split out across the different parts of the work that are listed above.

41

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF RESTORED FOR THE YEAR ENDED 31ST MARCH 2023

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023 on pages 25 to 42 preceding, which have been prepared on the basis of the accounting policies set out on pages 29 to 30.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Ar��i�Mc�o���l

Archie McDowall BA, CA Stewardship, 1 Lamb’s Passage, London EC1Y 8AB

42

Date.. 43