CIRCLES SOUTH WEST (A company limited by guarantee) circles south west Trustees, Report & Financial Statements Year Ended 31 March 2024 Company number 07369778 Registered Charity number 1138726 Page Contents Administrative Information Trustee Directors, Report Independent Examiner's Report Statement of Financial Activities Balance Sheet 30 31 32 33 Cash Flow Statement 34 Notes to the Financial Statements FLETCHER & PARTNERS CHARTERED ACCOUNTANTS SALISBURY CIRCLES SOUTH WEST TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees, who are also Directors of the Charlty for the purposes of the Companies Act, submit thelr annual report and the financial statements of Circles South West {CSW) {the company) for the year ended 31 March 2024. The Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirementsl the requirements af the Charity's governing document, and the Accounting and Reporting by Charities: Statement cf Recommended Practlce applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the U K and Republic of Ireland {FRS102)- Charities SORP {FRS 102}. REGISTERED CHARITY NUMBER REGISTERED COMPANY NUMBER CHARifY ADDRESS / REGISTERED OFFICE 1138726 in England & Wales 07369778 7 Madeira Road, Bournemouth, BHI IQL TRUSTEE DIRECTORS (correct at the date of signing) ointed as Trustee Stephen Ashton April 2012 (former Chair and Treasurer} Tirn Price (Secretary} March 2015 (forrner Chairl Dr Kieran Mccartan {Chair) September 2016 Chris Maynard ITreasurer} July 2017 Stephen Barry November 2017 Peter Estall November 2017 lan Keys Sophle Rigali (Deputy Chairl November 2021 Marcella Mathis May 2023 Leonie Cole June 2021 (former Secretary) Resigned September 2023 June 2021 CHIEF EXECUTIVE OFFICER Jo Burden Appointed June 2013 ADVISERS Independent Examiner James Fletcher FCA, Messrs Fletcher & Partners Crown Chambers, Bridge Street, Salisbury, Wlltshlre, SPI 2LZ Including the Charities Act 2011 Ireplaced m05t of Charltle5 Act 2006 and Charlties Act 1992},' the Charltles IProtection & Soclal Investment) Act 2016 which strengthens the powers of the Charities Commission; the Trustees Acts 1925 and 2000, the most recent Act concerning the powers of Trustees regarding investments and delegation; Charity Commission regulation Clrcles South WestTrustees' Report and Financlal Statements 2023-24 Page | I Bankers Unity Trust Bank, PO Box 7193, Planetary Road. Willenhall W￿1 9DG Solicitors Wilsons, Alexandra House, St Johns Street, Salisbury SPI 2SB CHARITV CONTACT DETAILS Correspondence address.. PO Box 163, Launceston, Cornwall, PL15 OBA General email enquiries: info circlessw.or Website: www.circles-southwest.or Twitter.. @Circlessw Facebook: Circles South West STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document and Constitution CSW is a charitable company limited by guarantee. It was incorporated on 8 September 2010. The company is governed by its Memorandum and Articles of Association dated 31 August 2010 as amended by the AGM of 8 March 2012. The Directors of the company are also the Trustees. Governance and Management The company Ihereinafter referred to as the Trust or Charity or CSWI is governed by its Trustees who meet periodically and who act as Directors for company law purposes. The day-to-day activitie5 are managed by the Chief Executive Officer. Recruitment and Appointment of Trustees New Trustees are recruited from among people who have an interest in furthering the aims of the Charity with a view to ensuring that all the necessary competencies are represented within the Trustee body. CSW aims to have a Board of between 8 and 12 Trustees drawn from the local community with the broadest possible range of backgrounds. Expressions of interest in becoming a CSW Trustee are welcomed. Objects of the Charity The objects of the Charity are to relieve the needs and promote the rehabilitation, treatment, education and care of persons who have committed or are likely to commit offences, particularly sexual offences, against others and the families of such persons and others affected by such offences. Public Benefit The Trustees confirm that they have complied with the duty in Section 4 of the Charitie5 Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. Specifically, a reduction in sexual offending is of immeasurable benefit to those who might otherwise have become victims, to their families and communities, and to those who have been diverted from offending. As volunteers, members of the general community gain from the opportunity to play a part in preventing such offending. Circles South West Trustees. Report and Financial Statements 2023-24 Page | 2 SUMMARY OF MAIN ACTIVITIES OF THE CHARITY IN RELATION TO ITS OBJECTS Our Mission: > To prevent sexual abuse by enabling local communitles to support the safe integration of people who have sexually harmed > To promote greater public understandlng of community approaches to prevention, risk management and public protection. CSW is the award winning regional Charity that uniquely provides Circles of Support and Accountability {CoSA/Circlesl across South West England, an Innovative community approach to reducing the rlsk of sexual reoffending and harmful sexual behaviour, Wlth the vision of 'No More Victims, of sexual abuse, our primary aim is to prevent further sexual harm by adults convicted of sexual offences and young people with harmful sexual behaviaur, thereby preventing the profoundly damaging consequences for victims, their families and communities. Each Circle provldes a small group of carefully selected, trained and professionally supported volunteers to work with an individual who has sexu311y offended. For adults this often follows a prison sentence. We also provide Circles for young people with harmful sexual behaviour. Thi5 Individual becomes the 'ccre member, of a Circle that meets regularly to help the core member to integrate safely in the communitv 2nd to lead a responsible and OffenCe-f￿ e life. The Circle holds the core member accountable for their continuing behaviour and is alert to any indications of risk that reoffending might occur. In this way, public safety is enhanced, the Circle acting as a safety mechanism for both the core member and the community. Circles work towards there being 'No More Victims, of sexual harm by: reducing social isolation and emotional loneliness as well as rnodelling appropriate adult relationships and demonstrating humanity and care. monitoring, to protect the public and increase the safety of communitles. holding the core member accountable while developing a relationship of trust, honesty and openness supporting the core member's safe integration into the local community. Complementing our core work and on a much smaller scale, we provide support services for the non~ offending partners and family members impacted by an individual's sexual offending, enabling them to become 'protectors'. For example, 'Breaking the Cycle, (Licenced by Circles South East) and 'lnform' (Licenced by the Lucy Faithfull Foundation). 2019 Robin Corbett Award for Prisoner Re-integration and 2020 Howard League Community Award Commendation (Children in Care and Care Leaver5' Category) Clrcles Souih West Trusteès, Report and Flnancla1 Statements 2C2>24 Page | 3 In more recent years we have grown our provision for young people that now spans preventative work in 5choo15 to a 5Ulte of dlrect servlce5 for young people with problematic and harmful sexual behaviour (including Inform Young People, licenced by the Lucy Faithfull Foundation). We also provide some training for professionals working wlth people who have sexually harmed and consultancy support for organisations. This transfer of knowledge and expertise has contributed to our reputation as a trusted provider of training and consultancy In our specialist field, with a business model that reinvests Income generated into our core services. Relationshlps wlth Other Bodles CSW works wlthin the structures of the Multi-Agency Public Protection Arrangernents (MAPPA) and closely with the Responsible Authority - police, probation and prison servlces. The Charity also works alongside other agencies who have a 'duty to cooperate,, Sncludlng health, youth offending services, social care and local education authorities worl24 Page | 6 COSA COMPLIANCE REVIEW Circles UK conducted a Compliance Review in June 2023 when CSW achieved the very high score of 95.4% compliance against national standards, Ipass rate 80%}. circles uk VOLUNTEER PORTAL Launched to coincide with Sexual Violence and Sexual Abuse Awareness Week in February 2024, our new Volunteer Portal houses policies, procedures, template forms and useful information for COSA A spato foL all youi "rffjlup.leer r&soiirces Volunteers. INFORM PLUS INDEPENDENT EVALUTION CSW is licenced by the Lucy Faithful Foundation to deliver the Inform Plus groupwork programme. We provided Inform Plus in Devon and Cornwall for men convicted of downloading indecent images of children and who were living in the community with very little support apart from being managed by a police off icer. Funded by NOTA and conducted by independent evaluator Research in Practice, the evaluation was published in 2023. It demonstrated that participants of Inform Plus showed reduced risk of reoffending, as measured in improvements to protective factors and the mitigation of risk factors for criminal internet behaviours. CSW was invited to present the findings of the evaluation at NOTA Annual Conference in May 2024. "Inform Plus hos a consistent positive impact on participants [men convicted of IIOC] by enhoncing protectivefactors, which reduce the risk offuture offending via improved social networks and personal resource5, as well as by mitigating riskfactorsfor criminal behaviour" Research in Practice Download the full report here Inform-Plus-Re ort-Final-Se circles-southwest.or i.e. 'Code of Practice for Circle5 of Support & Accountability v5 Nov 2022. and the 'Code of Practice for Young People's Circles of Support & Accountability v2 April 2023 Circles South West Trustees, Report and Financial Statements 2023-24 Page | 7 CIRCLES LITE INTERVENTION PROGRAMME (CLIP) In response to need and demand, our Young People's Team have developed a new 121 intervention for young people with problematic or harmful sexual behaviour, initially piloting this in Dorset. This has been well received and we are now rolling out to other area5. Circle5 South West Trusteeg Report and Financial Ststernents 2023-24 Page 18 OPERATIONS Our core offer and primary service Is Circles of Support and Accountability. Complementary provi51on has this year included: Educational workshops: in schools for Years 10 and 11- interactive preventative workshops e.g. 'consent and the law, Inforrn Young People: 121 intervention for young people in trouble with school or police for problematic online behaviour (Licenced as Approved Provlder by the Lucy Faithfull Foundation) CLIP (Circle5 Lite Intervention Programme): 121 intervention for young people with problematic or lower level harmful sexual behaviour- CSW designed and piloted in response to demand Breaking the Cycle: groupwork {and Individual) programme for non-offending partners (Licenced a5 Approved Provider by Circles South East) o Training and consultancy for professionals who work with people who have sexually harmed. The first part of this section focuses on Circles, followed by short 5ummarles on the above-st3ted provision. Circles of Support and Accountability In 2023-24, we coordinated 49 Circles. 251510/0) of those Circles were newly established in year {since April 2023) with the other 24 (490AI starting before end-march 2023 and straddling the current and previous year. We coordinated Circles in all five police areas In the South West region, comprislng 'standard' cornmunity Circles for adults, prison/through the gate Clrcle5, Circle5 for young people (10 years plus), Clrcles for adults with i ntellectua I disabilities and Reboot Ci rcles Core Member Diverslty Core members complete a diverslty monitoring form at the beginning of their Circle. In terms of gender, I core member was recorded as female and 418Y.) core mernbers as other {i.e. non-binary or intersex). 96% of core members were recorded as white British and 4% 'mixed lany background),. 53% said they had a disabillty as defined by the Equality Act 2010 (up from 40% the preceding yearl. 65¥0 were recorded as heterosexual and 24¥0 gay, lesbian or bisexual. At the point they were allocated to a Circle, core members were between 13 years old and 78 years old, including IOYO young people under 18 years old. Reboot Clrcles Is a shorter Clrcle13-6 months}, specifically designed for adults (low to medium rlsk wlth high needl convicted of online offences involving indecent images of children. Uslng dlverslty monitorlng categorie5 defined by Circles UK Clrcles South West Trusteès, Report and Financial St8t8ment$ 2023.24 Page | 9 Number of Circles b area Similarly to previous years, 33% of all Circles were located in Avon and Somerset and 31% in Devon and Cornwall. io% Circles by area 16% 31% Number of Circles b t A third were 'standard' community Circles for adults and a quarter Circles for young people. Circle by type % Young People 24 Reboot 16 Intellertual Disabilities 12 Prisonnhrovgh-the-Gate 16 Community 32 Circles South West Trustees. Report a￿d Financial Statements 202>24 Page | 10 Index Offences For the purposes of the summary presented below, the 'index offence, is defined as the last sexual offence for which the core member was convicted, in most cases the offencelsl for which the most recent sentence was imposed. Some core members were convicted of more than I category. Core Member Index Offence, by type Penetrative assault- adult 3% OtheT sexual assault- adult 4% Penetrative assault on child IloC/ pornographic offen￿S 37% other sexual assault- child 16% Inciting a child and related offences 13% Grooming and related offences 6% Other 14% Most of our younger core members (U18} had not been convicted in relation to their harmful sexual behaviour. The majority of this cohort had been involved in intra-familial abuse, and specifically sibling sexual abuse. Note on the incidence of Siblin Circles, for 40 young people: Sexual Abuse: as at April 23, we had coordinated 41 Young Person's 23/40157.5%) include at least some element of sibling sexual abuse 0 12/401300A} are known victims of sexual abuse 0 5/40112.5%) are suspected victims of sexual abuse though no evidence or disclosure Prevention Orders 22¥0 of core members were on licence at the point of referral whi15t $3¥0 of core members were subject to a Sexual Harm Prevention Order ISHPO). Circles South West Tru5tee5' Report and Financial statements 2023-24 Page | 11 Outcomes: Circles of Support & Accountability 28 Circle5 closed in 2023-24. Of these, 22 {79%} ran their natural course with an average active period of 13.5 month5 (Circles Reboot 4.25 months). 6 Circles closed earlier than planned: 3 closed at between months l and 5 as the CM withdrew consent o I CM moved out of the area 7 months into her Circle I CM arrested after first Circle meeting and remanded in custody for new sexual offences o I Circle was discontinued due to CM problematic drug use I view Circles as a kind of 'bridge': not too sympathetic, asfamily can sometimes be. Not completely risk averse, as prob(7tion can sometimes appear to be. Simply a bunch of normal people who are genuinely SUPPOrtive, providing me a safe place to seek advice & guidance, to give me o gentle nudge here and there....... It's really hard to express how valuable this has been for me. Without the support of my Circle, life would be o whole lot more difficult. Core Member Independent Evaluation research in practice -circles of Support and Accountability are on important part of a community-led, strengths-based and restorative approach to reducing the risk offuture sexuol obuse.- Research in Practice For the 5 years between 2017-2022, Research in Practice independently evaluated COSA, with ethics approval from His Majesty's Prison & Probation Service {HMPPS) National Research Committee INRCI. The full final report was published in 2023. It can be downloaded at this link CSW COSA 5 ear Evaluation b Reseach in Practice Feb23 and the findings are summarised below (excerpt from Blog by Lead Researcher, 20231.. The evaluation highlights the statistically significant impact of COSA in reducing dynamic risk factors associated with sexual recidivism over the life of a COSA, including sexual interests, offence related attitudes, relationships and self-management. Dynamic risk is impacted by protective factors such as employment and accommodation status, community connectivity and involvement in positive activities as well as risk factors such as social isolation and emotional loneliness, all of which are addressed by COSA. Data for each Circle is collected at multiple time points, using multiple tools and from multiple stakeholders, providing a comprehensive data set. Methodolo Understanding the effectiveness of circles presents a challenge to research given111 the complexity of sexual offending and the varying underlying causes, and {21 the difficulty of collecting the required quantity of reliable evidence. To address these challenges, the evaluation looked at previous research into circles and other restorative approaches, the existing data available, and Research in Practice worked with Circles south West stakeholders to develop a clear evaluation plan. Both new and existing data sources were used, including". routine data collection; risk reviews of the core Circles South West Trustees, Report and Financial St3tements 2023-24 Page | 12 members,. bespoke questionnalres designed by Research in Practice,, and a range of validated psychometric tools re13ting to wellbeing and loneliness. Over 5 years, the evaluation looked at 131 circles, of which 65 circles were 'complete' in an evaluation sense (contributing data at the start, middle and end of the circle). The dataset included 1750 completed questionnaires from a variety of stakeholders including coordinators, core members, volunteers and parents/carers (for the young person clrclesl. To analyse the data collected, a custom computer programme was written. Thi5 allocated thousands of individual questions and answers against a frameworl< related to dynamic risk developed by the evaluation in partnershlp with Circles South West coordinators, volunteers and stakeholders. Findin The research highSighted several key findings, the foremost of which was that In over three quarters of circles, the core member made progress in areas of thelr dynarnic risk. These included improvements in wellbeing, lonellness, social support, careful decision making and managing thoughts and behaviours. For example, in standard circles, 85% reported improved wellbeing: this rose to 92Yo in circles forthose leaving prison. In standard circles, 80% reported irnproved careful decision making, while 93Yo of circles for people with intellectual disabilities reported improved management of thoughts and behaviour. The young person circles reported 76% Improved management of thoughts and behaviour, with 930A of parents and carer5 reporting reductlon in perceived risk. Qualitative feedback from core members highlighted the differences that circles made to their lives, including giving them a space to talk openly and improving their confidence to engage in pro-social behaviours. The full report and research summaries are available on the Circles South West web51te (a5 per the above link}. As well a5 the impact that CSW volunteers have had on core rnembers, lives and risk af reoffending / further-harmful sexual behavlour, the evaluation also highlighted the contribution to the local economy through the many hours of direct and indirect volunteering time through circle meetings, planning) and training. As well as the financial value (estimated at between £45,000 and £81,000 per year to the local econurnyl, the evaluation identified that volunteers supported their own professional and personal development, such as attaining 5ki11s relevant for their work in probation and psychology. This group of volunteers represents a community asset in terms of thelr experience and skills in restorative work with offender5 and their strengths-based approach to prevent further offending. The data were also analysed to investigate a challenging area of reliabllity in crlminological research: how can we trust that the responses of people at rlsk of offending ore a reliable marker of ongoing risk? Evaluation data showed that the responses to questionnaires from different stakeholders were broadly in agreement with each other acros5 a range of different categories of risk, meaning that the responses of core members In their questionnaires were generally corroborated by the volunteers who worked with them and the professional coordinators. Research In Practice also found a strong positive correlation between an externally validated loneliness questionnaire (the UCLA Loneliness Scale; Hughe5 et al., 20041 and several other factors of risk, 5ugge5ting that self-reported loneliness 15 a useful Indicator of wider dynamic risk. In surnmary, Research in Practice states that Circles are a really important part of the wider System, providlng community led. strengths-based, restorative approaches to reducing sexual harm in communities. Conclusion This evaluation is one of the largest single evaluations of the COSA approach, particularly in terms of the volume of data collected and analysed. It demonstrates not only the value of circles in the South West of Circles South West Trustees, Repori and Flnanclal Statements 202>24 Page | 13 England, but also the dedication of CSW to evidence informed practice. This research did not carry out randomised trials or quasi-experimental methods, due to limitations in access to the wider offending data required. However, using a mixed methods approach, the evaluation of Circles South West has clearly shown the value of COSA to core members and local communities, as well as contributing to the evidence base of COSA more widely, including on suitable evaluation approaches in this space. Circles provide a Source of positive support, particularly when other support might have fallen away... due to core member5, challenging behaviour their past actions, or their own difficultie5 Wlth self-esteem and well-being... The circle presents a reliable and consistent structure in their lives that has shown to be supportive in establishing longer term and more permanent changes Research in Practice Partners in prison, probation and youth services have a positive view of this work, and CSW are complementing wider work in the criminaljustice sector. COSA are an important part of a community-led, strengths-based and restorative approach to reducing the risk offuture sexual abuse" Research in Practice Case Studies CASE STUDY (I) YP- young person YP, 3 17 year old young man, was referred to Circles from a specialist therapeutic residential placement for young men with harmful sexual behaviour IHSB}. He had completed a two year intervention and was returning to live with family. YP had previously engaged in a number of incidents of HSB with vulnerable same aged peers. YP was adopted aged two following significant trauma and neglect. He had diagnoses of ADHD and Autistic Spectrum Disorder and a history of self-harm. Circle action plan.. help develop YP'S independence skills; help develop YP'S social / relationship Skills; support YP to engage with College; help YP avoid further HSB. The Circle comprised 4 volunteers. {three females and one male) and ran for 12 months. Overall the volunteers contributed 105 hours of direct contact time with YP and 124 hours of indirect time for travel, training and supervision. Most weeks the Circle met at cafes and at other times the Circle engaged in activities such as bowling and mini golf. They met on 32 occasions, plus reviews with the Coordinator and Outer Circle. Initially YP struggled with relationships at college and at home. The Circle worked hard to develop positive relationships with YP. They caught the bus with him to Circle meetings, helping him develop independence skills, confidence and self-e5teem. The Circle supported YP to join a gym and encouraged healthy eating. The Circle Coordinator collaborated with YP and professionals to develop a Safety Plan., supporting YP'5 adherence to this. By the end of the Circle, YP had successfully completed College and was planning to return next term. His parents noted a more positive outlook and improvements with improved emotional management and apologising when he got things wrong. YP had made a good friend at college and was confident using buses. YP'S rnother said: 'We ore very grateful to the Circlefor all their input over the past year. Wefeel that YP has benefited greatlyfrom the experience - particularly in regard to managing relationships,. Circles South West Tru5tees' Report ènd Financial Statements 2023-24 Page | 14 CASE STUDY (2) CM {adult) CM was a serving prlsoner at an open prison when his prison offender Manager spoke to him about COSA having seen a presentation about our prison/through the gate Circles. CM {63 years} was sentenced to 8 years imprisonment for (historic) offences of indecent assault and gross Indecency committed agalnst his 7 year old daughter (she disclosed the offences in her 20'sl. Prlor to these matters coming to light, he and his then wife had divorced and he had moved to a new area. He had remarried and had another child. Following his arrest and subsequent sentence, his second wife divorced him and stopped contact with his young daughter. He suffered with periods of depresslon and severe anxiety whilst in prison and attempted suicide, on one occaslon. He was to be released to an Approved Premises and, due to 8eo8raphical exclusions, to an area unknown to hlm and he had no support at all from any frlends or family. He was assessed as posing a high risk of serious harm to children and there were concerns he might attempt to contact his second wife and child. He was to be managed at Level 2 MAPPA on release due to multl agency involvement. CM was formally referred to CSW for a Circle by his Probation Officer who identified areas of need as low self-esteem, lack of a pro social network, emotlonal lonellness and social Isolatlon, factors which all contribute to increasing risk of further offending. His mental state was a concern, as was the fact that he had lost everythlng on convlction and now needed to rebuild his life from scratch, once released. He WOLtld be subject to Licence Conditions and Sexual Harm Prevention Order {SHPOI prohibitions, impacting on where he could live, where he could work, what hobbies he could pursue and requiring hlm to disclose to any potential partner his offendlng history. It was considered that a prison/through the gate Circle would both support him and hold him to account in the difficult transition from custody to the cornmunity and the challenges that lay 3he3d. CM met with his Circle volunteers in the prison and was clearly very keen to engage, However, there were cancerns that he did not really appreclate that life as a Registered Sex Offender was going to be much harder than he imagined - he had always been employed, had his own home, family and friends about him. The pri50n Circle meetings focused on his hopes and expectations for the future and laoking at how realistically this could be achieved. As a determinate prisoner, he was not eligible for release on temporary licence to the Approved Premises prior to his release, so would not have the opportunity to engage incrementally into the community. He subsequently would say how important it was to have met the volunteers prior to release so he wauld know someone outside the prison establishment who he could talk to and trust. He knew the volunteers were aware of the details of his offences so he had nothing to hide. On release, the volunteers met with him weekly for several month5 before reducing to fortnightly for the remainlng term. CM found rebuilding his life much harder than anticipated and whilst tryin8 to Stay positive, at times presented In low mood, anxious, angry and frustrated. He was encouraged to talk about feeling5, which he had not been able to do in the past and this had contributed to problems in relationships. As he began to do thls, he would say how important being able to do so in a situation where he felt safe helped him to begin building relationships outside his Circle. He started to engage in appropriate hobble5 and helped others Ilving in the Approved Premises with literacy. Volunteers supported him in applying for work and dealing with the knock backs. His move from the Approved Circle5 South We5tTrustees' Report and Financial St3ternents 2023-24 Page | 15 Premises to independent accomrnodaticn raised concerns again about isolation and his health and meetings focussed on how he was Spending hi5 time, how he wa5 coping with livlng alone and managing feeling5 about not being allowed contact with his younger child and the lifetime damage he knew he had done to his older child. He clearly valued the 'friendship' and care he felt from the volunteers and described them a5 hls 'parachute' He went on to obtain work, a huge step forward providing a structure, contact with others, an income and rebuilding self-esteem, Most of the 38 Circle meetings were formal meetings with occasional meetings in a cafe and shared meals. He particularly valued this, giving him the confidence to engage more in his own local community. Cm's Circle ended after 18 months of contact during which the 4 volunteers gave 110 direct volunteering hours and 164 indirect volunteering hours. At the final review held with his Probation Officer, the regard he had for his volunteers and thelr freely given time to spend with hlm was very apparent. They had clearly contrlbuted to supporting him in the identified area of need and he had complied fully with Licence and SHPO conditions and had stayed committed to maintaining an offence free life. He spoke hlghly of the Circle, particularly in supporting him from prison, to supported accommodation, to independent living. His Probation Officer echoed his thoughts and believed that the time and support the Clrcle volunteers had been able to give made an immense difference In his successful transltion through these key stages. I know the CM found it very beneficialfor the Circle to start prior to his release ond the Circle helped euse his transition back into the community. Excellent support offered, thL7nk YDU IW Probation Off icer "I wasn't sure what I wos expecting to start off with, but I wos surprised obout how passionate I felt about being part of a support networkfor our core member a5 he didn't have one. So rewarding to see his progress since his release" Volunteer It's good to be uble to be open and talk about myftellngs on a regular basls. It would be nice for it to carry on for a bit longer. The Circle hus been really helpful, has given me u lot of goodfeedb(7ck, motivating me to carry on" Core Member Circle5 SDUth WestTru5trees' R&port and Financial Statements 2023-24 Page | 16 Complementary Services Breakin the C cle Llcenced by Circles South East, CSW Is the Approved Provider of this 10 session110 week) programme for 'non-offendlng partners, in South West England, 5peclflcally for women with children whose current or ex-partner has sexually offended against children. Complementing the statutory child protection process, Itls designed to enhance children's safety. As well as a groupwork programme it can also be delivered for indivldual women. Funded by Sir James Reckitt Charity, we delivered a Bristol group that completed in June 23 plus a couple of 121 programmes. This intervention has been extremely well received by the women who have engaged and we are keen to secure funding to be able to provide this service ongoing as a complementary core service - see 'Podcast' wlthin the hlghlights section above. Inform Youn Peo Inform Young People is a psycho-educational programme delivered on an individual basis for 13-21 year olds {up to 25 years for people with additional need5) involved in technology-assisted harmful sexual behaviour ITA-HSB). CSW is licensed by the Lucy Faithfull Foundation to pravide Inform Young People in South West England. Circles Lite I ntervention Pro ramme {CLIP) New for 2023-24 is CLIP, a psycho-educational programme delivered on an individual basis for 10-20 year olds lup to 25 years for those with additional needs) Involved in lower-level Harmful Sexual Behaviour {HSB} or Problematic Sexual Behavior IPSB}. Our CSW Young People's Team has designed, developed and piloted this new intervention in response to need and demand. Educational Worksho We continue to provide preventative interactive workshops with groups of young people (Years ID/Iii in schools and youth groups e.g. 'consent and the law,. Trainin and Consultanc workforce develo For professionals we provide training and consultancy support around working with people who have sexually harmed including" I day open acce55 course5 Bespoke training designed to meet organisational need Professional group supervision Individual non-line management supervision. ment Since April 2023 commissioned training and consultancy has included: Catch22 (Year 2) contract via the Probation Service Dynamic Framework to provide workforce development programme for staff delivering on the Personal Wellbeing contract, Including a series of training and workshops over the year. This is provided in partnership with Circles South East Clrcles south West Trusrèeg Report and Financi31 statèmerrts 202>24 Page | 17 Elorset Office of the Police & Crime Commi55loner commissioned multi-agency training for professionals around working with young people with harmful sexual behaviour mouth Cit Councll wlth the Universit of the West of En land commissioned a community prevention servlce Feasibility Study for adults with an enduring sexual attraction to children Circles UK commissioned professional mentoring support for new Circles Providers We have also provided specialist RSVP (Risk for Sexual Violence Protocol) assessments fcr Social Services. RSVP is a validated risk assessment tool that follows the structured professional judgement approach to the assessment and management of sexual violence. It assists in the formulation of plans to reduce cr manage the risk of sexual offending that an indlvidual may present. Circles South West Trustees, Report and Financlal Statement5 2023-24 Page | 18 STAFF AND VOLUNTEERS Keep up the fantastic work, our community needs you. We are gratefulP8 Alison Hernandez, Police & Crime Commissioner for Devon & Cornwall STAFF Our exceptionally skilled and dedicated staff bring extensive combined experience of probation, MAPPA, social work, police, prisons, treatment programmes, working with harmful sexual behaviour, youth justice, learning disabilities, crime prevention and volunteering across the statutory and voluntary sectors. The trustees are grateful to the staff for their wholehearted commitment to the work. Reflecting our core values, CSW became a Real Living Wage Employer in late 2023, adjusting our salary bandings accordingly with effect from January 2024. The 'staff well-beinl package introduced a few years back continues to be well received; this includes 'emotional well-being, support from an independent counsellor, away days and a rewards and benefit platform. Jo Burden CEO Paul Volt2enlogel i Finance Manager Full fime Paullne Rousseau Operati(￿$ Manager & Training Lead 0.6 FTE John Wiseman Sentor Coordinator Ftsll time Jackle CFtron Service Manager YtyJng People & Families Full fime David Harlev Circles Coordinatof Intellectual Oisabllities Fvii f*rne rim John50n Circles Q)ordinator DoE5et YounB People & Wiltshi Full time Neil aauKhton Cirdes Coordinator Dorset 0.6 FTE Sam Wolf Qrcle5 Coordinator Young People. Devon 0.8 FfE Jarnle Stephenson Cir¢Jes Coofdinator Devon & CoTnwall 0.6 FfE Barbara van der Eerden Circles Coordinator Gloucestershire & Witt5hire 0.7 FfE Lucy Gfaham Volunteer Coordinator Full trme Circles South West Organisational Structure June 2024 Lucas Leishm•n Adrninistrator a5 FTE Full time equivalent circles Via Twitter Circles South West Trustees. Fleport and Financial Statements 2023-24 Page119 VOLUNTEERS Our volunteers are the life-blood of our Charity.. they do not simply support Circles, they are Circles. Their ongoing dedication to protecting communities from sexual harm is exceptional. 191 volunteers were involved in the 49 Circles coordinated during the year, contributing between them a conservative estimate of around 5000 hours volunteering time A conservatlve estimate of the value in-kind that our volunteers io have contributed this year is around £82,900 At the end of 2023-24 we had 177 retained, trained volunteers across the region. Volunteerlng Hours Individ ua I volunteering hours are recorded for each individua I volunteer in every Ci rcle., Direct volunteering Involves contact between the volunteer and core member. Indirect volunteering involves Circle work when the core member is not present, such as tralning and supervision. Independent evaluation over a significant period indicates that on average volunteers conduct 227 hours per Circle which equates to £3756 per Circle io Volunteering Experlence Over many years, evaluation has demonstrated that our Circles volunteers are overwhelmingly positive about their experiences with CSW. Volunteers, feedback presents a posltive picture of volunteerin8 Wlth CSW describlng how organi5ational values align with those of the individual, provlding vital support from the community, helping rehabilitate people who have committed sexual offences and furthering the goal of No More Vlctlms. Many started volunteering as a result of wanting to prevent offending in their communities and to help marginalised core mernber5 to lead rnore p051tive lives. Many also see a benefit in volunteering as a way of strengthening their own skills and developing experience in working with offenders, such as those hoping to work in forensic psychology and probation. The training they recelve from CSW is highly commended and the majority feel well prepared for their circle. Although relationships with core members sometime5 take time to develop, volunteers mainly speak of positive and respectful relationships with core members, which enable meaningful work In the circle. Almost all our volunteers say thatthey will volunteer agaln in the future, and would recommend volunteering with CSW to a friend. As an organis8tion CSW is described as 'supportive", "friendly, professionally run , remarkably oble , efficient and "well organi5ed, with an important mission. It was felt to be making a difference. It is considered welcoming and inclusive with volunteers feeling appreciated and supportive. Findings from our most recent research of the experience of 203 Volunteers are detailed in the table below: Using the RIP Identified average no. of 227 hours per circle LO Using £16.58 per hour as the UK median hourly wage for "Business and public service a550ciates" IONS, 20201 CIKles South West Trustèes, Report and Financlal statements 2023-24 Page120 Table: re ate res onses frorn 203 volunteer5 from 131 Circles %age Volunteers Category (n=203) Volunteers felt safe volunteering with Circles Volunteers felt supported by Circles South West throughout their time volunteering Volunteers recommend volunteering with Circles South West Volunteer felt able to cope with the emotional pressure of volunteering for Circles Volunteers thought the training adequately prepared them for thelr Circles Volunteers found their experiences volunteering with Circles rewarding Volunteers believed their Circle had a positive relationship with'the core member Volunteers intend to volunteer In another Circle in the future Volunteers thought their Circle volunteers were well matched to the news of the core member Volunteering expectations were met Volunteers reported learning valuable new skills through volunteering with Circles Volunteers said they had applied new skills gained outside of Circles Volunteers thought their core member was accountable to the Circle Volunteers thought the Circle had significantly reduced the core member's risk of reoffending/harmful sexual behaviour 96Yo 93Yo 920 86¥0 86Yo 84Y 66% 63Yo Clrcle5 South West Th5tees' Report and Flnanclal St3ternents 2023-24 Page121 REVIEW OF FINANCIAL POSITION AND PERFORMANCE The Charity's recognised Income in 2023-24 amounted to £408,780 (previous year£480,946). This method of recognising income is in accordance with the SORP, the Charitles Statement of Recommended Practice, and indicates a decrease of income in the year of 15¥0, largely explained by the significant fund5 brought- forward in the preceding year as a result of the Pandemlc {'Covid-slide'), and the cessation Df the Big Lottery grant. Of the recognised income that related to grants, £157,770 {42Yo) consisted of public sector grants and £217,226 (58Yol was derived from Trusts and Foundations. This represents a significant shift in the balance of income sources compared to previous years, malnly due to the end of Big Lottery incorne (Foundation), Start of new Ministry of Justice (Moj) contract {publlc sector), and the end of the Paul Hamlyn grant. Expenditure amounted to £529,842 Iprevlous year £490,264). The relatlve increase in expenditure and decrease in income from the previous year is largely explalned by complexities of the new MOJ (draw down) contract, and the introduction of the Real Living Wage, At the year-end £82,741 Iprevlous year £203,803) was carried forward to fund activities in future years. The Charity held £34,813 in advance payments for work to be delivered In 2024-25 all of which was held in cash at the Charity's bank. The Charlty's current cash position is sufficient to meet commitments. In addition, the Charity ha5 promlse5 of some £323,761 covering work to be delivered In 2024-25 which, together with sums carried forward apd deferred income, represents 59Yo of the approved budget. This 15 somewhat less than the situation that we found ourselves at this time last year182% in hand), and the Trustees contlnue to monitor the situation on a monthly basis. However, the Trustees do consider that the charity will have sufflcient cash resources to meet future Ilabilities as they fall due, and that it is therefore appropriate to prepare the accounts on a going concern basis. The majority of our funding 15 short term (often l yearl and we therefore continue to invest significant time and resources into incorne generation to ensure sustainability going forward. Our desire to achieve a diverse funding mix has seen a broadening of our offer to test out on a small scale the delivery of 'fee earning, training and consultancy for professionals, developlng their skills and knowledge in working with people who have sexually harmed. We acknowledge financial 5UPPOrt from a number of grant-making bodies and other donors. We have received a number of individual and Quaker group donations. We are very grateful to them all. Reserves Policy Last year the Board again considered the need for a Reserves policy that determined a 'suffictent' level of reserves that is not excessive and ensures that the funding stream devoted to aur core operations is maximised. Recognising our duty to balance the needs of current and future service users, the Board therefore considered the need to provide within reserves al a level of working capital that protects the continuity of our core work, b) a level of funding for unexpected opportunities, and cl cover for risks such Circle5 South West Trustees, Report and Financial statements 2023-24 Page | 22 as unforeseen expenditure or unanticipated loss of income. To that end the trustees consider that unrestricted general reserves of £39,750 would meet that 'sufficiency' objective. At the 2023-24 year-end the total level of unrestricted reserves is £54,260 (previous year £67,300). The Board has considered this level of reserves and has, Within that, designated £13,911 to extend the delivery of 'fee earning, training and consultancy for professionals by funding the part-time position of Training Lead. The balance of £40,349 meets the Reserves Policy 'sufficiency' objective. It remains the Charity's policy not to start any Circle without committed funding for that Circle to continue running for at least a year, and in the opinion of the Trustees there has never been a time when existing commitments were at actual risk of default. RISK MANAGEMENT The Board of Trustees maintain a comprehensive risk register, focusing on key areas of risk for the Charity. All risk areas have named leads whose role is to have oversight, monitor for any changes, ensure necessary control measures are in place with required actions implemented. Risk areas are graded on the severity of their impact against their likelihood of occurrence using a standard matrix, with a sliding scale of concern using a 'traff ic light" system going from green to red. All risks areas are reviewed quarterly by the Board but those highlighted as of most concern are subject to more regular review a5 required and with extra monitoring deemed appropriate by the Board. Risk areas are grouped under five strategic headings: Governance Risks- The Board is constantly looking to widen its skill set and representation. Trustees have been recruited in recent times with a broad set of skills including expert15e in Criminal Justice, Social Services, Finance, HR, IT, Research and Evaluation. The Board aims to have between 8 and 12 Trustees to provide resilience, the widest possible skills base and maximise representation of the communities we serve. Trustees work in smaller groups as required to oversee specific tasks and there are named Trustees who oversee important business area5 such as Finance, Safeguarding issues and key policy areas. The Board oversees general governance, sets the overall Strategic goals and regularly monitors overall performance against our key objectives. CSW was audited by Circles UK in 2023 and we were recertified as an approved Circles provider with a 95.4Yo compliance rating against national standards, one of the highest scores among Circle Providers in England and Wales. Operational Risks Summary - Referrals continue to outstrip capacity and the operationalisation of the Ministry of Justice contract increased demand for our services. While this is welcome, the bottle neck of referrals generated by His Majesty's Prison and Probation Service IHMPPS) meant a risk of not being able to staff these new Circles with appropriately trained and vetted volunteers. Initiatives have been undertaken to attract more volunteers and additional training and assessment event5 scheduled to meet this rising demand. We have met and are projected to meet all our contractual requirements to funders but the Board recognises this will be a continuing risk that needs careful monitoring. The environment we Cirt5e5 South West Trustee5' Report and Financial Statements 2023-24 Page | 23 operate in as charity is constantly changing but CSW has proven it can adapt, often at short notice and take advantage of new opportunities as they arise. Overall, our funding and delivery levels have remained stable and are expanding. There have been no Safeguarding Issues involving CSW operations and no critical i ncidents this year. Financial Risks Summary - Sustainable funding Is an ongoing risk for the charity and is constantly monitored by the CEO and Board of Trustees. Most Income is fixed term only and most often for specific purposes (restricted funds). This requires a constant round of bidding for new funds, none of which is guaranteed to be successful. We secured sufficient funds for our 2023-24 budget but we also need to ensure we have sufficient unrestrlcted funding to maintain general operations. Bidding for new funds continued while innovatlve funding optlons were explored to bolster our operations, whilst ensuring we adhere to our guiding principles and mission. We constantly rnonitor our reserves and ensure they are appropriate, wlth any excess being directed back to our core operations. We have secured adequate funds for our 2024-25 budget, albeit that the Trustees have approved a significant aspirational incorne generation target. It is important to maintain the right level of reserves to ensure the financial health and security of the organisation but also that the maxlmum amount of funding goes Into our frontline services. External Risks - The Board regularly reviews the external risks to the organlsation including monitoring the local and national areas we operate in. This Includes ensuring our credibilitywith other organisations and our local community as well effectively dealing with any issue that may threaten our credlbility and reputation. There is a critical incident policy i n place so a ny risk identif led by a ny person ca n be quickly passed on to a senior level for action as required. The Board understand the need for CSW to be seen by others as the cornpetent, trustworthy and effective organisation it clearly is. Compliance Risk Summary- For CSW to continue to work effectively and be a trusted partner we need to ensure we comply with all necessary laws, regulations and standards to operate as a charitable organisation. Our deslre is to exceed standards where it is practical to do so. CSW recognises the need to review, and upgrade where necessary, our IT security,. since 2022 we have invested significant time and resources into this and have this year {Augu5t 2023) become Cyber Essentials Plus certified (independently audited and GDPR complaint). This has improved our ability to share information securely with other organisations {e.g. Ministry of Justice. His Majesty's Prison and Probation Service, Local Authorities} and ensure secure data storage. Circle5 South West Tru5tee5' Report and Flnanclal Statements 202>24 Page | 24 FUTURE PLANS The Charity continues to develop and be sustained. We are passionate in our desire to impact positively on the lives of people who have sexually harmed as part of their desistance journey, thereby making an irnportant contribution to the prevention of sexual abuse in south west communities, We are partlcularly keen to support young people with problematic or harmful sexual behaviour in order that they can be diverted from the criminal justice system, maturing into well-adjusted adults, We are committed to growing our provision for those secondary victims (non-offending partners, family and friends) who are impacted but who often go unheard and unsupported. lrnparting our knowledge and expertise in this field to other professionals through training and consultancy serves to educate, promoting greater understanding and contributing to a more effective multi-agency workforce. We have recently secured a 10 year contract with Serca Iministry of Justlcel to provide services for men serving custodial sentences at HMP Ashfield (South Gloucestershirel. This privately run prlson exclusively caters for adult men convicted of sexual offences. This exciting new initiative will mobili5e In late 2024 with the intention of providing services in 2025, including a pre-release life skills programme, Through- The-Gate Circles for men being released to South West England, and acting as the conduit to facilitate Circles in other part5 of England and Wales through the national Circles Provider network. The outlook for the next 12 months is good. We are excited about plans for 2024-25, including: Providlng many more Circles across the region Mobilising the new HMP Ashfield contract and Year I delivery of new services at the pri50n o Completing Phase I Plymouth HARP Feasibility Study and moving to Phase 2 Implementation Scoping Testing out new initiatives including the application of RSVP (Risk for Sexual Violence Protocol V2), a risk assessment tool for adults convicted of or charged with sexual offences Year 2 delivery of our newest contract with the Ministry of Justice to provide Circles in South West England for People on Probation Continued delivery of our newer services such as CLIP {Circle5 Lite Intervention Programrne), Inform Young People and Breaking the Cycle including measuring impact Launching our new strategic plan. CSW Operations 2024-25 The diagram below shows CSW'S planned operations for 2024-25, a combination of commissioned, contracted and grant-funded service. Some provision is fully funded, some requires match-funding to release secured funds, and some is 'spot purchased,, becoming available as new funds are sourced. Clrcles South Wett Trustees, Rèport and Flnancial statemènts 2023.24 Page125 CSW Operations 2024-25 Operations April 24 to March 25 Training & Consultancy tanda Adult ommu Circle Circles Reboo Workshops for Youn¥ HMP Ashfield Pre- release . Programm• Breaking .The Cycla Pris hyou People Your48 ele HARP Feasibillty & Development Indfvldual Rl8k Assessment Circles ellect abiliti Interv•ntion Program ICLIPI Income Generation and Added Value In 2023-24 we secured £157,770 from public sector sources and £217,227 from voluntary sources, including grants from independent funders, donations and earned income. This means that for every £1 of public funding, we levered in £1.38 from other sources. We are proud of our achievements in relation to income generation but this remains a constant challenge.. increasingly more time is dedicated to fundraising and, despite our best attempts, full cost recovery is rare. Many Trusts and Foundations want to fund innovation rather than core costs or 'more of the same, and we have diversified in some respects to maximise this potential. However, our experience suggests that overall there is less 3V3ilability of funding for our 'core work, and increasing cornpetition for scarce resources. We have secured funding for 2024-25 from four of the five South West OPCCS but the potential for funding beyond March 2025 is as yet unknown. Circles South West Trustees, Report and Financial Statements 202>24 Page | 26 Managing Growth and Sustainability We do not underestimate the challenge of sustaining our work in the current cllmate. We are committed to ensuring that our Staff and volunteers are provided with an Infrastructure fit for purpose and the 5UPPQrt they need to ensure they deliver the best service p055ible. New for volunteers this year is the online Volunteer Portal, launched in early 2024, that houses policies, prDcedure5, template forms and useful information for volunteers. Also launched th15 year was 'Long Service Volunteer Award, marking the remarkable contribution of individuals who have elther volunteered in IO+ Circles or for years. we proudly presented 6 volunteer5 wlth the first of these awards at our AGM in September 2023. The new staff structure introduced in 2022 is now well embedded, providing progression opportunities for staff. It more effectively utilises the available staff resource with managers taking on responsibility for speciflc contracts and areas of work le.g. Training; Young People's Services; Ministry of Justice Contract) and streamlining the line.management structure. In line with our values we have become a Real Living Wage Employer, adjusting our salary bandings to introduce the Real Living Wage with effect from January 2024. The Board also undertook a salary band review with the top of all salary bands being increased with effect from I" April 2024 as part of our strategy to retai n excellent staff. The 'staff well-being, package introduced a couple of years ago continues to be wel.l received this Includes mandatory 'emotion31 well-belng, support for all staff from an independent counsellor. occasional away days and a rewards and benefit platforrn. The latter is also avallable to our volunteers. Attracting sufficient volunteers in the right locations at the rlght time has become increasinglv challenging, There has been a steady decline in volunteering in the criminal justice sector over the last 10 years or so, cornpounded by the pandemlc. In response we are constantly refreshing our volunteer recruitment strate8y and have increased our investment in volunteering thi5 year. As we move into the new financlal year, frequent review and adjustment of our 5UStalnability strategy is absolutely key in order to ensure that services can be maintained and the Charity is in as stable position as possible in a constantly changing environment. Circles South West TrugtÈ@s' Rèport and Flnancial Statements 2023-24 Page | 27 ACKNOWLEDGEMENT AND THANKS Our 2023-24 achievements have been reliant on our partnership5 With, and support from, a growing number of trusts and foundations, Statutory and voluntary organisations and understanding individuals. Alongside enormous thanks to our volunteers for their time and expertise, we wish to thank sincerely the following donors., Circles UK (from National Philanthropic Trust UK} Charles Heywood Foundation Devon & Cornwall Police & Crime Commissioner Dorset Police & Crime Commissioner Families in Focus Friends Therapeutic Community Trust {Glebe House) Gloucestershire Police & Crime Commissioner Henry Smith Charity Lloyds Bank Foundation Ministry of Justice Plymouth City Council Pola ri5 Sir Jarnes Reckitt Charity South Gloucestershire Council The AB Charitable Trust The Bromley Trust The Triangle Trust Wiltshire & Swindon Police & Crime Commissioner (This list does not include new donors for 2024-25} Besides the above support, we have appreciated donations from individual volunteers, members of the publlc and Qualcer groups who Share our vision. We are also grateful for in-kind support received from many community groups who have promoted and supported our work in various ways. Clrdes South WèstrTrustees' Report and Financial Statements 2023-24 P3ge | 28 TRUSTEES, RESPONSIBILITIES The Trustees (who are also the Directors of Circles South West Limited for the purposes of cornpany law) are responsible for preparing the report of the Trustees and the financial statements in accordance with applicable lawand Financlal Reporting Standards appllcable in the UK and Republic of Ireland IFRS1021. Company law requires the Trustees ta prepare financial statements for each financial year, whlch give a true and fair view of the state of affairs of the charltable company and of the incomlng resources and applicatlon of resources, including the net Income or expenditure of the charitable company for that period. In preparlng those financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; make judgements and estimates that are reasonable and prudent. observe the method5 and principles in the Charitie5 SORP. state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the going concern basis unless it is inapproprlate to presume that the charitable company will continue In operation. The Trustees are responsible for keeping proper accounting record5, which are such as to disclose, with reasonable accuracy, the Charity's financial position at any tirne and to enable the Trustees to ensure that the accounts comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Charity's constitution. They are also responsible for safeguarding the Charity's assets and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees, report has been prepared in accordanc companies within Part 15 of the Companies Act 2006. with th special provisions relating to small Approved by the Board of Trustee5 Qn . ands ned on its beha If by.. 2? 2JW Professor Kieran Mccartan {Chairl Cirtle5 South West Trusteeg Report and Financlal Statements 2023.24 Page129 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE PERIOD ENDED 31 MARCH 2024 I report to the charity Trustees on my examination of the accounts of Circles South West (the Company) for the year ended 31 March 2024 which are 58t out on pages 31 to 40 Responslbilitles and basis of report As the Gharity trustees of the Company (and also ils dlrectors for the purposes of company law) you are responsible ft)r the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfi'ed 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 carried out under section 145 of the Charities Act 2011 I'the 2011 Act'l.- 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 examlner's Statement sin￿ the companws gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l arn qualified to undertake the examination because l am a member of Institute of Chartered Accountsnts in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no malters have come to my attention in Connection with the examination givlng me cause to believe: 11) accounting records wer& not kept in respect of the Company as required by section 386 of the 20Q6 Act,, or (21 the accounts do not accord with those reGords,- 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 fai¢ view which is not a matter considered as part of an independent examination. or (4) the accounts have not been prepared in accordance wilh the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable lo charities preparing their accounts in aGcordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)] I have no concems and have come acrcss no other matters in connecticn with the examination to which attention should be drawn in this report in order to enable a proper understandlng of the accounts to be reached. This report is made solely to the Company's Trustees, as a body, in accordance with Parl 4 of the Ch8rities (Accounts and Reports} Regulations 2008. Ms, work has been undertaken so that I might state to the Company's Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the Company and the Company's Trustees as a body, for my work or for this report. J Fletcher FCA Chartered Accountants Crown Chambers Bridge Street Salisbury SPI 2LZ Date.. Page 30 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDING 31 MARCH 2024 COMPANY REGISTRATION NO. (ENGLAND AND WALES) 07369778 2024 Unrestricted Restricted funds funds 2023 Total Totsl INCOME FROM Notss Donations and Legacies Grants Private Sector Public Sector Donations Investments Bank and deposit interest Other incoming reSoUr￿S 2a 2a 2b 123.905 21,950 556 93,321 135,820 217,226 157.770 556 313,66f 152,907 1.603 2c 2d 33.228 33.228 t2,772 TOTAL 179.639 229,141 408,780 480,946 EXPENDITURE ON Charitsble activities 171.679 358.163 529,842 490,264 TOTAL 171.679 358.163 529.842 490,264 NET INCOMEIIEXPENDITUREI BEFORE OTHER RECOGNISED GAINS AND LOSSES 7,960 {129.0221 1121.0621 (9,318) Transfer be￿een funds (21,(MOI 21.000 NET MOVEMENTIN FUNDS 113.040} {108.0221 1121,062 (9,318 RECONCILIATION OF FUNDS: Total funds brought forward 67,300 136,503 203,803 213, 121 Total funds carried forward S4,260 28,481 82,741 203,803 The slalement of financial activities includes all gains and losses in the period. All income and expenditure derives from continuing actiVTties. Page 31 CIRCLES SOUTH WEST {A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET AS AT 31 MARCH 2024 COMPANY REGISTRATION NO. (ENGLAND AND WALES) 07369778 Notes 2024 2023 FIXED ASSETS 10 3,394 3,394 1,667 1,667 CURRENT ASSETS Debtors Cash at bank and in hand 9.911 123,832 22,940 237,334 133,743 260,274 LIABILITIES Creditors falling due within one year (54.396) (58, 138) Net current assets 79,347 202, 136 Total net assets 82.741 203, 803 THE FUNDS OF THE CHARITY Unrestricted Funds 54.260 67,300 Restricted Funds 28,481 136,503 TOTAL CHARITY FUNDS 82.741 203,803 The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Acl 2006 {'Ihe Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act. The Trustees acknowledge their responsibilities for complying with the requiremenl of the Companies Act 2006 with respect to accounting records and the preparation of financial ststemenls. The financial statements have been prepared in accordano with the prowsions available to companies subjecl to the small companies regime. The financial stalements were approved and authorise y the Trustees below. Approved by the board trust dsig ed on its behalf by: I t ISJ laL( r Kieran Mc Ch Page 32 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE CASH FLOW STATEMENT FOR THE YEAR ENDING 31 MARCH 2024 COMPANY REGISTRATION NO. (ENGLAND AND WALES) 07369778 2024 2023 CashflowsArom Operating Activities Net Cèsh provlded by Operatlng Activltle5 1110,400 (63,307} Coshfiowsfrom Investing Activities Pur¢ha$$ tsf property, plant and equipment Net Cash provlded by Investlng Artlvltles 13,1021 13,1021 11,999) (1,999) Net Change In cash and cash equlvalents In the perlod 1113,5021 f65.306} Cash and cash equlvalonts at the beglnnlng of the perlod Cash and Cash equivalents at the end of the period 237,334 123,832 302,640 237,334 Net Change In cash and cash equlval@nts in the perlod (113.5021 {65,306J Notes to ashflow Statement Reconelllation of net income to net cash flows from operatlng a¢tlvities 2024 2023 Net income for the reporting period Adjustments for Depreciation {increase}Idecrea$e in debtors InGr8aselldecréasel in credttors Net cash provided by operat]ng actlvltles 1121,0621 fg.318J 1,375 13,029 13,7421 IiioAooI 332 (20,06D) (34,261) (63,307) Anqlysis of cash and cash equivalents 2014 2023 C?$h in hand and at bank Total cash and Cash equlvalents 123,832 123,832 237,334 237,334 Page 33 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 Note ACCOUNTING POLICIES Basls of preparlng the flnanclal statements Clrcles South West meet8 the definition of a public benefit enlty under FRS 102. Assgts and liabilitles are initially recognised at historical cost or transaction value unless olherwlse stated in the relevant accountEng policy notes. These accounts (financial statements) have been prepared using the historical cost convention 8X￿pt any items dlsclosed in the accounting policies as b8ing shown at fair value and are presented in sterling, which is the functional currency of the entity, Balances wlthln the accounts have been rounded to the nearest £1. The accounts are prepared under the historical cost convention, in accordance with the Statement Df Recommended Pracllce- Accountlng and Reporting by Chariti88 preparing their accounts in accordance with the Financtal Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) and the Financial Reporting Stsndard applicable In the Unlted Kingdom and Republic of Ireland {FRS 102) and the Companies Act 20Q8. Preparation of the accounts on a going concern basls The Trustees conslder that there are no malerial uncertalntles about the charity's ability to cantlnue as a going concern. Company status The charitable company is a prlvale company Ilmlted by guarantee incorporated In England and Wales with the reglstered number 0736S778. The members of the charity are tha Trustees named on page 2. The registered office is 7 Madeira Road, Bourn8mouth BH11QL. In the event of the company being wound up, the liability In respect of the guarantee is limited to £10 per member ofthe company. Fund accountlng Funds held by the charity fall into tha following categories: (i) Unrestricted general funds= These are fvnds which can be used, at the dlscretion of the Trustees, in accordanc8 with the charitable objectives of the charity and which have not been designated for other purpos6S, (li) Unrestricted designated funds.. These are funds which have been designated for particular future projects (iiil Restricted funds= These are funds that can only be used by th8 charity for particular purposes. Rèstrictions arise either when they are specified by the donor or wh8n funds are raised for a specific purpose. Page 34 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 Incom8 Income is recognised when the charlty has entitlement to it, it is certain that the income wlll be received, and Its monetary value can be measured with sufficient reliability. Grants and donations for speclfic purposes are accounted for as re￿1vable and are treated as forming restricted funds Expendlture Expendltura is recognised on an accruals basls as a liability is incurred. Contractual arrangements and performance related grants 8re reGognised as servlces are supplied. Cost8 Df generating funds are those costs InCu￿e￿ in attracting voluntary income. Charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It indudes both costs that can be allocated directly to such activities and those costs of an indlrecl nature necessary to support them, Charitablo a¢tlvltles Charitabl8 exp8nditure includes all expendlture dlreclly related to the objects of the charity and governance and other support costs Governance costs These costs r@present the costs incurred by the charity in respe￿ of management and admlnlstralive expenditure and Compl18n￿ with slatulory and legal requlrements Tanglble flxed assets Tangible fixed assets costing over £250 are Gapitalised. Assets costing less than this are written off on purchase. Depreciation is provlded at rates calculated to write off the cost of each asset over ils expected Useful Ilfe. D8btors Debtors are measured at the amounts the charity anticipates It will receive from a debt orthe amount it has paid in advance for goods or services. Cash at bank and In hand Cash at bank and in hand includes cash and cash on deposlt. Llabllltles Llabillties are measured at the amounts the charity anticipates It will pay to settle a debt or the amount it h88 received as an advsnce payment for goods or $8rvices it must provide. Flnancial Instruments The charity only has financial assets and liabilities of a kind that quality as finan¢ial instruments. Thay are initially recognised at transaction value and subsequently measured at their settlement Value, VAT Incom8 and expenditure is stated grDSS of VAT as it is not recoverable. CSW is nol reglstered for VAT. Page 35 CIRCLES SOUTH WEST IA COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 Note INCOME - by fund 2024 Unrestricted Restrictsd funds funds 2023 un￿$trActed Restricted funds funds Totsl Tot81 Grants Private sector Public sector 123,905 21.950 145.855 93,321 135,820 229.141 217.226 157,770 374,996 177,039 13,272 130,311 196, 622 313,661 139, 635 152,907 336,257 466.568 Donations 556 556 1,603 1,603 BankJDeposil Interest Other income 33,228 33,228 12,772 12, T72 Total income 179.639 229,141 408.780 144,689 336,257 480,946 3 EXPENDITURE ON CHARITABLE ACTivmES 2024 Unrestricted Restricted funds funds 2023 Unrestiicled Reshcted funds funds Total Tot81 Rghabilitstion of offenders Direct costs G0veMan￿ costs 344.557 13.61 344,557 13,606 348,856 348, 856 11,307 11,307 External training and overheads Direct costs Governan￿ costs 167.079 4,600 167,079 4.600 122,Of 3 8,088 122,013 8, 088 171.679 358,163 529.842 130,101 360, 163 490,264 Gov•mance ¢o$ts 2024 2023 Finan￿ management and bookkeeping costs Accountancy charges Independent examination fee Trustees Meeting expenses 15.668 500 1,330 708 15,653 5QO f, 080 2, 162 18.206 19,395 Page 36 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 Note 4 DEBTORS 2024 2023 Trade Debtors Accrued Income 7,413 2,498 4,204 18,736 9,911 22,940 S CREDITORS 2024 2023 Trade creditors Other creditors Accruals Deferred income 9,472 8.371 1,740 34,813 10,497 8,128 1,580 37,933 54,396 58,138 Deferred Income 2024 2023 Balance at 1 April 2023 Amounts released to income Amounts deferred in the year 37,933 {37,933) 34,813 68,830 (68, 830) 37,933 Balance at 31 March 2024 34,813 37,933 Deferred income comprises funding received during the year to be recognised as incoming resources in 2023-24. £3,407 (2023 £37,933) related to unrestricted funds and £31,406 {2023 £nil) to restricted funds 6 ANALYSIS OF STAFF COSTS 2024 2023 Salaries and wages Social security costs Pension costs 362,739 29,997 13.850 318,633 27,493 12,507 Total 406,586 358.633 One employee received emoluments over £60,000 (2023 nil) The average monthly headcount was 12 {2023 12). During the year, no Trustee received remuneration or benefits in kind12023 £nil). During the year 1 Trustee (2023 5) was reimbursed £83 (2023 £nil) for travel and office expenses (2023 £717) The CEO. Ms Jo Burden, is considered to be the key management person of the charity. The total paid to the CEO during the year (excluding pension payments) was £60,977 (2023 £56,702} All stsff costs are divided among the operational funds according to staff time expended. Page 37 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 Notes UNRESTRICTED FUNDS 2024 Balance at 1 April 2023 Movernent in funds Transfers Balance at Income Expenditure between 31 March funds 2024 General Fund Designated fund 39,300 28,000 179,639 (171,679) (6,9111 (14,089) 40,349 13,911 67.300 179,639 (171,679) (21,000) 54,260 2023 Balance at 1 Apnl 2022 Movement in funds Income Expenditure Transfe belween funds Balance at 31 Ma￿h 2023 GeneTrl Fund Designated fund 37.712 20,000 144. 689 (130. 101) (13, 000) 8,000 39,300 28,000 57,712 144, 689 (130, 101) (5, 000) 67,300 RESTRICTED FUNDS 2024 Balance at 1 April 2023 Movement In funds Transfers Income Expenditure between funds Balance at 31 March 2024 Rehabilitation of Offenders: Young People's Services Adapted Circles Prison Project Reboot Circles Informllnform Plus Devon & Cornwall Circles Dorset Circles Wiltshire Circles Ministry of Justice Circles 16,500 23,375 47,990 8,438 87,746 9,000 6,825 16,970 {88.121) (33,719) {66,315) (25,408) 3,000 6,500 11,500 19,125 5,156 18,600 6,600 15,000 41,675 18.000 17,650 31,275 229,141 {57,875) {24.600) (30,850) 131 ,2751 (358,163) 2,400 1,800 136,503 21,000 28,481 2023 Balance at 1 Apnl 2022 Movement in funds Income Expenditure Transfers between funds Balance at 31 Ma￿h 2023 Rehabilitation of offende￿." Young People's Serrfices Adapted Circles Pnson Project Reboot Circles Inform/lnform Plus Devon & Comwall Circles Dorset Circles Iltshire Circles Ministry of JustlGe Circles 20,917 7, 380 44, 620 123.867 54.435 56,026 21,408 (133,284) (38,440) (52, 656) (12,970) (79,400) (53, 627) (31,588) (12, 750) (5,448) (360, 163) 5, 000 16,500 23,375 47,990 8, 438 19,400 38,492 15,000 9, 600 33, 735 23,188 18, 150 5,448 336,257 18,600 6,600 t5,000 155, 409 5,000 136. 503 On 11412023 Trustees released £3,000 from the Designated Fund towards the cost of interventions within the Restricted, Inform Young People project. Dunng the year. they released a further £11,089 from the Designated fund towards the Training Manager's salary, retaining £13.911 in the Designated Fund towards future support for the Training Manager. During the year, Trustees also transferred £18.000 from Unrestricted Funds to support Restricted activities in Adapted Circles1£6,500) and Prison Circles (£11,500). All other Unrestricted sums were consolidated into Reserves at year-end, leaving the General Reserve at £40,349. Page 38 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 SUMMARY OF FUNDS Balance at 1 April 2023 Movement In funds Income Expediture Transfers Balance at between 31 March funds 2024 General Fund Designated Fund Restricted ftjnd 39,300 28,000 136,503 179,639 (171,6791 (6,911) (14,089} 21,000 40,349 13,911 28,481 229,141 (358,163) 203,803 408,780 (529.842) 82,741 Balance at l April 2022 Movement in funds Income Expediture Transfers between funds Balance at 31 March 2023 General Fund Designated Fund Restricted fund 37,712 20, 000 155. 409 144,689 (130, 101) (13, 000) 8,000 5,000 39,300 28, 000 136,503 336,257 (360, 163) 213,121 480,946 (490, 264) 203,803 Restricted fund purposes: Circles of Support and Accountability in Dorset, Wiltshire, Devon & Comwall are for adults who have been convicted of serious sexual offences who have been assessed as medium to very high risk of re- offendinglcausing serious harm. The non-location specific projects provide Circles of Support and Accountability for younger people {Young People's Service}., for adults with intellectual difficulties (Adapted Circles). and for adults convicted of sexual offences stsrted in prison prior to their release and then on into the community (Prison Project). Circles Reboot is designed for adults (low to medium risk with high need) who have been convicted of internet offences involving Inde￿nt images of children. The Inform Plusllnform projects provide group and individual support programmes for individuals who have harmed sexually online and for the adult partnerslfamilylfriends impacted. Ministry of Justice Circles are Circles commissioned by the Ministry of Justice for referrals from the Probation servi￿ South West of adults who meet strict eligibility criteria. Funds received in the year specifically for 2023-24 are included in deferred income {Note 5) Page 39 CIRCLES SOUTH WEST (A COMPANY LIMITED BY GUARANTEE NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 MARCH 2024 10 Tangibl8 Fixed Assgts COST BIF Addition5 CIF 1.999 3.102 5.101 DEPRECIATION BIF Charge for year CIF {3321 1,375 11,7071 NET BOOK VALUE BIF al 311312022 CIF al 311312023 1,667 3,394 11 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted Restrictsd nds nd8 Total 2024 2024 Fixed Assets Trade Debtors Accrued Income Cash al bank and in hand Current liabilities 3,394 6,745 3,394 668 7.413 2,498 2.498 51,515 72,317 123,832 17.3941 {47.0021 154,3961 54,260 28.481 82.741 2023 UnreslrKted Restricted funds nds Total 2023 Fixed Assets Trade Debtors Accrued Income C8sh at bank and in hand Current liabilities 1.667 4,204 1,667 4,204 18,736 18,736 102,536 134, 798 237,334 (41, 107) (17,031) (58. 138) Total 67,300 136,503 203,803 12 RECOGNITION OF INCOME Income is recognised when the charity is entitled to it and not when it inujrs the related expense. Unspent income for specific expenditure is carried forward as restricted fvnds. If the incorne were lo be recognised so that il was matched to the expenditu￿ within the accounts, the income for the year would have been as follows.. 2024 2023 Pro fomia income 478.869 431, 022 13 RELATED PARTY TRANSACTIONS There were no related party transath'ons during the year Page 40