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2022-03-31-accounts

RESPECT PROJECT (KNOWN AS "RESPECT") (Company limited by guarantee no. 07582438 registered charity no. 1141636)

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

RESPECT PROJECT (KNOWN AS "RESPECT")

(Company limited by guarantee no. 07582438, registered charity no. 1141636)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2022

CONTENTS

Page
Legal and administrative information 1
Trustees' report 2
Independent auditor's report 9
Statement of financial activities 12
Balance sheet 13
Cash flow statement 14
Notes to the financial statements 15

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

REFERENCE AND ADMINSTRATIVE DETAILS

For the year ended 31 March 2022

Patron Dame Vera Baird QC Officers of the Board of Trustees Chair of Trustees Sarah Mullen Vice Chair Diane Scott Treasurer Rachel Morrison Trustees Leyly Bogue Millie Brown Samantha Darby Amra Dautovic Talia Kensit James Rowlands (sabbatical from Sept 2021) Kevin Steele (appointed January 2022) Michael Collins (appointed January 2022) David Gadd (appointed January 2022) Hilary McCollum (appointed January 2022) Sope Otulana Helen Bonnick (resigned Oct 2021)

Chief Executive Officer Jo Todd

Board Secretary Victoria Cousins (Operations Director) Company reg. no. 07582438 Charity reg. no. 1141636 Registered office: HubHub, 20 Farringdon Street, London, EC4A 4AB. Auditors Knox Cropper LLP 65 Leadenhall Street London, EC3A 2AD Bankers CAF Bank Ltd Barclays Bank Plc 25 Kings Hill Avenue 75 King Street Kings Hill, West Malling Hammersmith Kent, ME19 4JQ London, WE 9HY

1

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

The Board of Trustees, who are also directors of the Company for the purposes of the Companies Act, and trustees for charity law purposes, submit their combined directors' and trustees' annual report and the financial statements of The Respect Project (known as "Respect") for the year ended 31 March 2022. The Board of Trustees confirms that the annual report and financial statements of the Company comply with current statutory requirements, the requirements of the Company's governing document and the provisions of the Statement of Recommended Practice (FRS 102). The Company has taken advantage of the exemptions available to smaller entities.

Objectives and activities

Respect is a pioneering UK membership organisation in the domestic abuse sector. Our vision is to end domestic abuse. It’s a simple ask and a daunting task. We know it will take generations of hard work to get there. In the meantime, we want to live in a world where domestic abuse is not tolerated, where perpetrators are held to account and survivors’ safety and wellbeing is centred.

We know that we cannot achieve our vision on our own. The scale of the problem is just too big and complex for one organisation alone to solve. It requires coordinated action across society, with everyone – specialist service providers, statutory agencies, policy makers, funders and commissioners, community groups and many others – working together.

We have chosen to focus on 3 key strands of work, so that:

Respect's objects as outlined in the Articles of Association are:

To relieve the distress and suffering caused by domestic violence and abuse, in particular, but not exclusively, by educating people who work with, or who are otherwise involved with, the perpetrators of and those suffering from domestic violence (practitioners), with a view to increasing the physical safety and mental well-being of people who have experienced such violence or abuse.

Public benefit

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. We provide a range of identifiable benefits to the public or a section of the public through the following activities:

Influence

2

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

Support

Innovation

Achievements and performance

For Full details of all of our projects and activities please see our Impact report available here:

Respect has grown significantly and has made excellent progress in meeting its mission in the last four years, and in 2021/22 this progress did not slow down. We achieved this continued growth through the success of our influence work, the further development of support services and the expansion in the number and breadth of our projects.

We are exceptionally proud of the work we have done with our partners to call on the government to increase the focus on perpetrators of Domestic Abuse. Both the Tackling Violence Against Women and Girls Strategy[1] and the Tackling Domestic Abuse Plan[2] include an increased focus on prevention, perpetrator interventions and the improvements needed to bring perpetrators to justice. Crucially, funding has followed. We continue to work closely with our accredited members to ensure their voices are central in our work. The All Party Parliamentary Group on Perpetrators has continued to run and has been used to influence ministerial decision making.

Our projects continue to expand:

1 Tackling VAWG Plan: here Tackling Domestic Abuse Plan: here

2 https://www.gov.uk/government/publications/tackling-domestic-abuse-plan

3

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

We continue to support our sector through training with a wide range of training courses available online and in person. We accredited 32 organisations against the Respect Standard with many more going through the process. In March 2022 we had 85 organisational and 65 individual members.

We continue to work alongside researchers. Reprovide (with the University of Bristol) is testing the effectiveness of a group work intervention for those who perpetrate domestic abuse via a randomised control trial. Advance (with Kings College London) is looking at theory and treatment approaches for males in substance misuse treatment who perpetrate intimate partner violence. We are a member of the Board for the Working With Perpetrators European Network and continue to be a member of the London VAWG Consortium.

Looking internally, we are continuing to improve and develop our policies, systems and structures to meet the needs of a larger organisation. We have developed new processes to support staff, especially as we are now remotely based, including adopting a new electronic HR system, YouManage. Our policies are being updated and we have turned a spotlight on how we make decisions and who we work with to ensure that our decision making is always transparent, ethical and in line with our values. We continue with our Equity, Diversity and Inclusion (EDI) work, with staff led groups actively working on Anti-Racism and Sex, Gender and Trans Inclusion and in 2022/23 these groups will become the EDI steering group to improve governance and ensure we take an intersectional approach to our work. With an upcoming new EDI policy we are looking to further improve, strengthen and embed this work throughout the organisation.

Financial review

Respect recorded a surplus of income over expenditure this year of £210,192 compared to a surplus of £456,222 in the previous year. This breaks down to a surplus of £322,840 for unrestricted funds

4

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

and an in year deficit of £112,648 for restricted funds before transfers. Of this deficit, £55,813 is expenditure fully offset by balances brought forward and £56,835 has been managed by a transfer from unrestricted to restricted funds.

Total income increased by 30% to £3,622,810 reflecting a significant increase in grant funding by £304,477 and fee income by £527,973, including training and consultancy.

Total expenditure increased by 47% to £3,412,618 mainly due to an increase in activity during the year.

Key financial issues for 2022/23 and beyond include:

Debtors and Creditors balances as at end March 2022 have both increased significantly vs March 2021. In note 12, our grant debtors are shown as £1,044,456 as at 31[st] March 2022. This is due to payment in arrears of projects and which have subsequently been paid. In note 13, trade creditors are shown as £463,189 was made up of two large international payments that have subsequently been paid.

The transfer between funds of £55,813 is due to an overspend on the Helplines during the financial year. This is largely due to the increased costs to the service as a result of much higher number of callers than expected and increased salary costs. We are taking measures to minimise the likelihood of this happening going forward: we have reduced marketing costs, we are changing services provided by contractors and we are revisiting our funding model to ensure the costs of additional calls are fully covered and discussing ongoing funding with our funders.

Respect’s reserve policy is to hold reserves to the value of ten percent of audited turnover, but such reserves to be limited to three months’ core costs. As at 31 March 2022 ten percent of audited turnover amounts to a reserve requirement of £362,281. At the year end, free reserves amounted to £747,747. This amount excludes restricted funds and designated funds.

Structure, Governance and Management

Respect is a registered charity (number 1141636) and company limited by guarantee (number 7582438). Respect's governing document is its Memorandum and Articles of Association.

The Board of Trustees is elected at the Annual General Meeting. There are three officer posts — Chair, Vice Chair and Treasurer — and up to 12 other representatives

Trustees are bound by Respect's Articles of Association. They complete a register of interests and declare any conflicts of interest at each Board and subgroup meeting.

5

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

The Board of Trustees meets quarterly to oversee and agree all areas of governance and strategy. Trustees also have an annual 'away day' to discuss and develop strategy and review their performance as a Board. There are currently 3 subgroups of the Board which meet at least quarterly:

We recruit Trustees using an open advertisement process across our networks; applications are reviewed against need and shortlisted candidates are interviewed by a panel led by the Chair of Trustees. Respect's Trustees come from across the private, public and voluntary sectors. We are working to increase the diversity of our board and this is reflected in our recruitment practices

Skills and experience of Board members include:

New Trustees receive an induction into the organisation including governance training covering different aspects of the trustee role and responsibilities.

Respect employs a Chief Executive Officer (CEO) to manage the organisation and drive its strategic development on behalf of the Board.

The Board of Trustees regularly monitors risks to Respect, ensuring these are adequately managed.

The key risks we have identified in the coming year are:

6

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

our resources as smartly as possible to ensure all areas of business, including our capacity gaps, are fully financed.

Systems to monitor and mitigate risk:

The Senior Leadership Team identifies and discusses risks and ways to mitigate them at our monthly Senior Leadership Meeting. Risks are graded to assess short-term and long-term impact and for level of oversight and plans for mitigation are agreed and implemented. Trustees oversee progress against risk mitigation via our subgroups and review strategic risks at quarterly board meetings.

We have robust internal controls to ensure that we have management, performance and financial oversight and make use of independent third party experts to support us where needed.

We have continued to receive legal advice on a pro bono basis from Baker McKenzie and Field Fisher, both global firms of solicitors, who we would like to thank for their continued support.

Our Funders:

We are grateful for the continued support of our funders, without whom this vital and lifechanging work would not be possible:

Office of the Police, Fire and Crime Commissioner North Yorkshire, Office of the Police and Crime Commissioner Durham, Office of the Police and Crime Commissioner Cambridgeshire, Home Office, The Scottish Government, Northern Ireland Dept. of Justice, London Councils, Scottish Government, National Lottery Community Fund, Esmee Fairbairn Trust, MOPAC, South London and Maudsley NHS Foundation Trust, University of Bristol, Office of the Police and Crime Commissioner South Wales, Office of the Police and Crime Commissioner Lincolnshire, Lincolnshire County Council, London Boroughs of: Waltham Forest, Hackney, Newham, Tower Hamlets, Redbridge, Camden, Westminster, Havering, Sutton, Croydon

Trustees' responsibilities statement

The Trustees (who are also directors of Respect Project for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year. 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 charitable company end of the incoming resources and application of resources, including the Income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

7

THE RESPECT PROJECT (KNOWN AS “RESPECT”)

TRUSTEES’ REPORT

For the year ended 31 March 2022

The Trustees are responsible for keeping adequate accounting records that were sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of Information to auditors

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

This report was approved by the Trustees on 6[th] December 2022 and signed on their behalf by:

Sarah Mullen

Chair of Trustees

8

RESPECT PROJECT (KNOWN AS "RESPECT") (registered company no. 07582438)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RESPECT PROJECT (KNOWN AS "RESPECT") FOR THE YEAR ENDED 31 MARCH 2022

Opinion

We have audited the financial statements of Respect Project (known as "Respect") (the ‘charitable company’) for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

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

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

/Continued …

9

RESPECT PROJECT (KNOWN AS "RESPECT") (registered company no. 07582438)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RESPECT PROJECT (KNOWN AS "RESPECT") FOR THE YEAR ENDED 31 MARCH 2022

(Continued)

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of trustees

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

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

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 44(1)(C) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

/Continued …

10

RESPECT PROJECT (KNOWN AS "RESPECT") (registered company no. 07582438)

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF RESPECT PROJECT (KNOWN AS "RESPECT") FOR THE YEAR ENDED 31 MARCH 2022

(Continued)

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

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

Use of our report

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

Shoaib Arshad (Senior Statutory Auditor) For and on behalf of:

Knox Cropper LLP

Chartered Accountants & Statutory Auditors 65 Leadenhall Street London EC3A 2AD

12 December 2022

11

RESPECT PROJECT (KNOWN AS "RESPECT")

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) For the year ended 31 March 2022

Unrestricted
Funds
Note
2022
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
61,078
Charitable activities
4
973,549
Investments
3
12
Other income
5
-
TOTAL
1,034,639
EXPENDITURE ON:
Raising funds
Costs of generating voluntary
income
1,300
Charitable activities
710,499
TOTAL EXPENDITURE
6
711,799
322,840
Transfer between funds
14
(56,835)
NET MOVEMENT IN FUNDS
266,005
RECONCILIATION OF FUNDS:
TOTAL FUNDS AT 1 APRIL 2021
502,466
TOTAL FUNDS AT 31 MARCH 2022
768,471
£
Net income		 Restricted
Funds
2022
£
-
2,588,171
-
-
2,588,171
-
2,700,819
2,700,819
(112,648)
56,835
(55,813)
165,722
109,909
**£ **		 Total
Funds
2022
£
61,078
3,561,720
12
-		 Total
Funds
2021
£
29,682
2,729,270
12
22,132
3,622,810 2,781,096
1,300
3,411,318		 1,302
2,323,572
3,412,618 2,324,874
210,192
-		 456,222
-
210,192
668,188		 456,222
211,966
878,380
**£ **		 668,188
_£ _

All activities relate to continuing operations

12

RESPECT PROJECT (KNOWN AS "RESPECT")

Company limited by guarantee (registered company no. 07582438)

BALANCE SHEET As at 31 March 2022

Notes
Charity
2022
£
FIXED ASSETS
Tangible assets
11
#REF!
#REF!
CURRENT ASSETS
Debtors
12
-
Cash at bank and in hand
710,802
710,802
CREDITORS: amounts falling due
within one year
13
-
NET CURRENT ASSETS
710,802
TOTAL ASSETS LESS CURRENT
LIABILITIES
#REF!
TOTAL NET ASSETS
#REF!
#REF!
FUNDS
Unrestricted funds:
Designated funds
14
20,724
General fund
14
747,747
768,471
Restricted funds
14
109,909
878,380
**£ **		 Group
Charity
2022
2021
£
£
1
-
1
-
1,190,034
-
710,802
-
1,900,836
-
(1,022,457)
-
878,379
-
878,380
-
878,380
£
Nil
£
(668,188)
20,724
37,982
747,747
464,484
768,471
502,466
109,909
165,722
878,380
£
668,188
_£ _		 Group
2021
£
825
825
488,214
859,569
1,347,783
(680,420)
667,363
668,188
668,188
_£ _
37,982
464,484
502,466
165,722
668,188
_£ _

The financial statements have been prepared in accordance with the special provisions in Part 15 of the Companies Act 2006 relating to small companies and the Financial Reporting Standard 102.

The financial statements were approved, and authorised for issue, by the Board of Trustees on 6 December 2022 and signed on their behalf by:-

SARAH MULLEN, Trustee

The annexed notes form part of these financial statements

13

RESPECT PROJECT (KNOWN AS "RESPECT")

CASH FLOW STATEMENT For the year ended 31 March 2022

Cash flows from operating activities
Surplus for the financial year
Adjustments for:
Depreciation
Increase in debtors
Increase in creditors
Investment income
Cash flows from investing activities
Purchase of tangible fixed assets
Return on investment - interest receivable
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at 1 April 2021
Components of cash and cash equivalents
At 1 April
2021
Cash at bank and in hand
859,569
£
Cash and cash equivalents at 31 March 2022		 2022
£
210,192
824
(701,820)
342,037
(12)
(148,779)
-
12
12
(148,767)
859,569
710,802
£
Cashflows
(148,767)
£		 2021
£
456,222
822
(155,957)
414,480
(12)
715,555
-
12
12
715,567
144,002
859,569
£
At 31 March
2022
710,802
**£ **

14

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention. They have been prepared in accordance with applicable United Kingdom accounting standards, the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2019), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) applicable to smaller entities and the Charities Act 2011. The presentational currency of the financial statements is Pound Sterling (£).

The Charity is dependent upon grant income and the Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern.

Company status

Respect Project (known as "Respect") is a company limited by guarantee. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

Incoming resources

Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable, unless they relate to a specific future period, in which case they are deferred. All other incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Investment Income is recognised on an accruals basis.

Voluntary income is received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant. Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

Membership subscriptions are recognised evenly over the year the membership relates to.

15

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

Income tax recoverable in relation to investment income or Gift Aid donations is recognised at the time the relevant income is receivable.

Resources Expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Support costs, including governance costs, which cannot be directly attributed to particular activities, have been apportioned proportionately to the direct staff costs allocated to the activities. Governance costs include the costs of servicing Trustees' meetings, audit and strategic planning.

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Office Equipment - 4 years
Computer equipment - 3 years
Other fixed assets - 3 years

Full year depreciation is charged to the additions during the year. Website development costs are capitalised where they will deliver clear economic benefits and/or charitable/campaigning benefits of a value at least as great as the amount capitalised.

Debtors

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

Cash at bank and in hand

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

Creditors and provisions

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

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

16

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

Pensions

The charity is part of a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty are detailed in the above accounting policies, where applicable.

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Donations 61,078 - 61,078 29,682
**£ ** 61,078 £ Nil
 **£ ** 61,078 _£ _ 29,682
Comparative donations and legacies
Unrestricted Restricted Total
Funds Funds Funds
2021 2021 2021
£ £ £
Donations 29,682 - 29,682
_£ _ 29,682 £ Nil
 _£ _ 29,682
3. INVESTMENT INCOME
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2022 2022 2022 2021
£ £ £ £
Interest receivable from:
Bank interest 12 - 12 12
**£ ** 12 £ Nil
 **£ ** 12 _£ _ 12
Comparative investment income
Unrestricted Restricted Total
Funds Funds Funds
2021 2021 2021
£ £ £
Interest receivable from:
Bank interest 12 - 12
_£ _ 12 £ Nil
 _£ _ 12

17

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

4.
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Funds
2022
£
Grants for services
145,985
Fee income
827,564
973,549
£
Analysis of the income by source
Unrestricted
Funds
2022
£
Home Office
-
Northern Ireland Home Office
-
Scottish Government
-
Scottish Women's Aid
-
Ascent Helplines
-
London Councils
6,094
Esmee Fairbairn Trust
50,000
Make a change
8,983
Change that Lasts Wales
-
MOPAC
-
Project Drive
28,050
South London and Maudsley NHS
23,875
Northumbria Office
-
Domestic Abuse Intervention Service
-
Segelman Trust
-
National Lottery Community Fund
23,693
Comic Relief
-
NHS Bristol
6,500
City Bridge Trust
-
London Community Response Fund
-
Other grants
1,722
Fee income
Membership subscriptions
35,905
Training courses
727,108
Events
-
Accreditation
52,353
Consultancy and other fees
9,266
973,549
**£ **		 Restricted
Funds
2022
£
2,588,171
-
2,588,171
£
Restricted
Funds
2022
£
481,784
6,000
31,472
29,351
10,000
37,403
-
111,412
124,472
61,048
627,763
-
-
458,910
-
607,346
-
-
-
-
1,210
-
-
-
-
-
2,588,171
**£ **		 Total
Funds
2022
£
2,734,156
827,564
3,561,720
£
Total
Funds
2022
£
481,784
6,000
31,472
29,351
10,000
43,497
50,000
120,395
124,472
61,048
655,813
23,875
-
458,910
-
631,039
-
6,500
-
-
2,932
35,905
727,108
-
52,353
9,266
3,561,720
**£ **		 Total
Funds
2021
£
2,429,679
299,591
2,729,270
_£ _
Total
Funds
2021
£
881,433
6,000
42,301
28,635
10,000
43,497
100,000
111,412
143,513
-
354,571
6,984
-
47,077
-
424,554
65,246
6,500
32,888
24,513
85,843
25,340
183,901
-
11,562
93,500
2,729,270
_£ _

18

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

Analysis of the income by charitable activities
Unrestricted
Restricted
Funds
Funds
2022
2022
£
£
Providing High quality
support and training
778,373
496,313
Managing accreditation of
DV programs
52,353
-
Developing & running
DV services
110,726
2,090,648
Research & Public Affairs
32,097
1,210
973,549
£
2,588,171
£
Comparative income from charitable activities
Unrestricted
Restricted
Funds
Funds
2021
2021
£
£
Grants for services
213,217
2,216,462
Fee income
299,591
-
512,808
£
2,216,462
£
Comparative analysis of the income by charitable activities
£
£
Providing High quality
support and training
396,246
171,257
Managing accreditation of
DV programs
11,562
-
Developing & running
DV services
105,000
1,966,475
Research & Public Affairs
-
78,730
512,808
£
2,216,462
_£ _		 Total
Funds
2022
£
1,274,686
52,353
2,201,374
33,307
3,561,720
**£ **		 Total
Funds
2021
£
346,238
11,562
1,677,865
13,484
2,049,149
_£ _
Total
Funds
2021
£
2,429,679
299,591
2,729,270
_£ _
£
567,503
11,562
2,071,475
78,730
2,729,270
_£ _

19

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

Comparative analysis of the income by source
Unrestricted
Funds
2021
Grants for services
£
Home Office
-
Northern Ireland Home Office
-
Scottish Government
-
Scottish Women's Aid
-
Ascent Helplines
-
London Councils
-
Esmee Fairbairn Trust
100,000
Make a change
-
Change that Lasts Wales
5,000
Lloyds Bank Foundation
-
Project Drive
-
South London and Maudsley NHS
-
Northumbria Office
-
Domestic Abuse Intervention Service
5,456
Segelman Trust
-
National Lottery Community Fund
60,457
Comic Relief
-
NHS Bristol
-
City Bridge Trust
-
London Community Response Fund
-
Other grants
32,592
Fee income
-
Membership subscriptions
25,340
Training courses
183,901
Events
-
Accreditation
11,562
Consultancy and other fees
88,500
512,808
_£ _		 Restricted
Funds
2021
£
881,433
6,000
42,301
28,635
10,000
43,497
-
111,412
143,513
-
354,571
6,984
-
41,621
-
364,097
65,246
6,500
32,888
24,513
53,251
-
-
-
-
-
-
2,216,462
_£ _		 Total
Funds
2021
£
881,433
6,000
42,301
28,635
10,000
43,497
100,000
111,412
148,513
-
354,571
6,984
-
47,077
-
424,554
65,246
6,500
32,888
24,513
85,843
25,340
183,901
-
11,562
88,500
2,729,270
_£ _
5.
OTHER INCOME
Job retention scheme		 Unrestricted
Funds
2022
£
-
Nil
£		 Restricted
Funds
2022
£
-
Nil
£		 Total
Funds
2022
£
-
Nil
£		 Total
Funds
2021
£
22,132
22,132
_£ _

20

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

6.
RESOURCES EXPENDED
Staff costs
Other direct
costs
£
£
Cost of charitable
activities
Providing High quality
support and training
760,954
221,503
Managing accreditation of
DV programs
66,130
13,208
Developing & running
DV services
956,160
732,874
Research & Public Affairs
7,796
3,500
Total charitable
expenditure
1,791,040
971,085
Costs of generating
voluntary income
1,226
-
1,792,266
£
971,085
£
RESOURCES EXPENDED IN 2021
Staff costs
Other direct
costs
£
£
Cost of charitable
activities
Providing High quality
support and training
242,754
149,730
Managing accreditation of
DV programs
17,654
8,069
Developing & running
DV services
1,134,399
418,344
Research & Public Affairs
39,076
2,875
Total charitable
expenditure
1,433,883
579,018
Costs of generating
voluntary income
1,200
-
1,435,083
£
579,018
£
Resources expended include:
Auditors’ remuneration:
Audit fee for the year
Auditors' non-audit fee - Accounts preparation
Auditors' non-audit fee - VAT advice
Depreciation
- on owned assets		 Support
costs
£
310,159
17,192
320,039
1,803
649,193
74
649,267
£
Support
costs
£
27,351
1,306
279,219
2,795
310,671
102
310,773
_£ _		 Total 2022
£
1,292,616
96,530
2,009,073
13,099
3,411,318
1,300
3,412,618
£
2022
6,468
1,380
1,250
824		 Total 2021
£
419,835
27,029
1,831,962
44,746
2,323,572
1,302
2,324,874
£
Total 2021
£
419,835
27,029
1,831,962
44,746
2,323,572
1,302
2,324,874
_£ _
2021
5,400
1,250
2,200
822

Details of staff costs are given in Note 8. The staff costs shown in the note above are the directly attributable staff costs. The staff costs for the support activities are included in the support costs. Note 8 shows the total staff costs including costs allocated to support costs in this note.

Details of Support costs are given respectively in Notes 7.

21

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

7. SUPPORT COSTS

Support staff costs
Administration costs
Premises & equipment costs
Legal and professional
Trustees & meeting expenses
Auditors' audit fee		 Total
2022
£
406,082
192,758
40,481
3,196
282
6,468
649,267
**£ **		 Total
2021
£
59,570
181,702
61,881
2,220
-
5,400
310,773
_£ _

8. STAFF NUMBERS AND COSTS

Wages and salaries
Social security costs
Pension costs
Cost of contracted staff
Staff related other costs
The average number of employees during the period was:		 2022
£
1,623,399
168,865
90,421
-
315,663
2,198,348
£
Number
46.0		 2021
£
1,242,258
127,282
65,541
-
59,572
1,494,653
_£ _
Number
37.0

No employee received remuneration of more than £60,000.

The key management personnel of the Charity are those persons having authority and responsibility for planning, directing and controlling the activities of the Charity, directly or indirectly, including any Trustee of the Charity. In addition to the Trustees, key management personnel includes 6 of the Principal Officers. Aggregate remuneration and benefits paid to key management personnel during the year amounted to £326,643 (2021 - £359,926).

9. TRUSTEES REMUNERATION AND BENEFITS

During the year, no members of the Board of Trustees received any remuneration (2021 - £NIL). No members of the Board of Trustees received reimbursement of expenses (2021 - £nil).

22

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

10. Taxation

Respect Project (known as "Respect") is a registered charity and is potentially exempt from taxation in respect of income and capital gains received within the categories covered by Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or gains are applied to charitable purposes.

11. TANGIBLE FIXED ASSETS

Cost
At 1 April 2021 and 31 March 2022
Additions
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 1 April 2021 and 31 March 2022		 Office
Equipment
£
11,773
-
11,773
11,773
-
11,773
Nil
£
Nil
£		 Computer
equipment
£
10,718
-
10,718
9,893
824
10,717
1
£
825
_£ _		 Other fixed
assets
£
4,727
-
4,727
4,727
-
4,727
Nil
£
Nil
£		 Total
£
27,218
-
27,218
26,393
824
27,217
1
**£ **
825
_£ _

12. DEBTORS

Due within one year
Trade debtors
Grant debtors
Prepayments
Other debtors		 2022
£
142,503
1,044,156
2,714
661
1,190,034
**£ **		 2021
£
88,232
390,047
6,840
3,095
488,214
_£ _

23

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Deferred income
Social security and other taxes
Other creditors
VAT creditors
Accruals
STATEMENT OF FUNDS
£
DESIGNATED FUNDS
Accreditation Fund
Project Drive
37,158
Fixed Assets
824
37,982
£
RESTRICTED FUNDS
Providing High quality
support and training
14,095
Managing accreditation of
DV programs
1,968
Developing & running DV
services
149,659
Research & Public Affairs
-
165,722
£
SUMMARY OF FUNDS
Designated Funds
37,982
General Funds
464,484
502,466
Restricted Funds
165,722
668,188
£
At 1 April
2021		 Charity
Incoming
Resources
£
58,579
-
58,579
£
702,285
-
1,885,886
-
2,588,171
£
58,579
976,060
1,034,639
2,588,171
3,622,810
£		 2022
£
463,189
308,238
4,593
11,355
76,216
158,866
1,022,457
£
Charity
Transfers and
Resources
investment
Expended gains/(losses)
£
£
(75,013)
-
(824)
-
(75,837)
£
Nil
£
(691,746)
880
-
-
(2,009,073)
55,955
-
-
(2,700,819)
£
56,835
£
(75,837)
-
(635,962)
(56,835)
(711,799)
(56,835)
(2,700,819)
56,835
(3,412,618)
£
Nil
£		 2021
£
103,915
424,481
4,593
(2,649)
96,347
53,733
680,420
_£ _
£
20,724
-
At 31 March
2022
20,724
**£ **
25,514
1,968
82,427
-
109,909
**£ **
20,724
747,747
768,471
109,909
878,380
**£ **

14. STATEMENT OF FUNDS

The Fixed Asset Fund represents resources tied up in fixed assets. The fund balance carried forward is equal to the net book value of the fixed assets at the year end.

24

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

Comparative statement of funds
Brought
Forward
£
DESIGNATED FUNDS
Accreditation Fund
Project Drive
37,158
Fixed Assets
1,646
38,804
£
RESTRICTED FUNDS
Providing High quality
support and training
-
Managing accreditation of
DV programs
1,968
Developing & running DV
services
13,886
Research & Public Affairs
651
16,505
£
SUMMARY OF FUNDS
Designated Funds
38,804
General Funds
156,657
195,461
Restricted Funds
16,505
211,966
_£ _		 Incoming
Resources
£
-
-
Nil
£
206,076
-
1,967,735
42,651
2,216,462
£
-
564,634
564,634
2,216,462
2,781,096
£		 Transfers and
Resources
investment
Expended gains/(losses)
£
£
-
-
(822)
-
(822)
£
Nil
£
(191,981)
-
-
-
(1,831,962)
-
(43,302)
-
(2,067,245)
£
Nil
£
(822)
-
(256,807)
-
(257,629)
-
(2,067,245)
-
(2,324,874)
£
Nil
£		 £
37,158
824
At 31 March
2021
37,982
_£ _
14,095
1,968
149,659
-
165,722
_£ _
37,982
464,484
502,466
165,722
668,188
_£ _

Providing high quality support and training – this work includes our membership support and training offered as well as our sector support.

Managing accreditation of DA programs – conducting assessments of services against the Respect Standard and awarding Accreditation to those who pass.

Developing & delivering DA services – developing innovative solutions to responding to those who use abuse, incorporating cutting edge research and best practice from our membership.

Research & Public Affairs – participating in research partnerships, facilitating the link between research and practice, as we as bridging the gaps between research, practice and policy. Influencing local and national policy.

25

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Funds
Designated
General
Funds
Funds
£
£
Tangible fixed assets
1
-
Net current assets
20,723
747,747
20,724
£
747,747
£
Comparative analysis of net assets between funds
£
£
Tangible fixed assets
-
825
Net current assets
37,982
463,659
37,982
£
464,484
_£ _		 Restricted
Funds
£
-
109,909
109,909
£
£
-
165,722
165,722
_£ _		 Total
Funds
£
1
878,379
878,380
**£ **
£
825
667,363
668,188
_£ _

16. OTHER FINANCIAL COMMITMENTS

2022 2021
£ £
At 31 March 2022 the Company had commitments under non-
cancellable operating leases as set out below:
Operating leases which expire:
within one year 1,004 1,004

17. PENSION COMMITMENTS

Pension costs in note 8 relate to payments made to a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The charitable company’s liability is limited to making the payments due to the scheme on a timely basis. The liability at the 31 March 2022 is £14,399 (2021 : £395).

26

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

18. Section 37 Disclosure

Under Section 37 of the Government and Housing Act, the Charity is required to report specifically on grants from Local Authorities:

London Councils: London Support 2022
£
43,497
**£ **		 2021
£
43,497
_£ _

Funds received from London Councils were spent on salaries and running costs of the London Support project, for the purposes specified by the funders.

19. RELATED PARTIES

There were no related party transactions, other than those disclosed in note 7 and 8.

27

RESPECT PROJECT (KNOWN AS "RESPECT")

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2022

20 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted d
Total
Unrestricted
Funds s
Funds
Funds
2022 2
2022
2021
£ £
£
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
61,078
29,682
Charitable activities
3,561,720
512,808
Investments
12
12
Other
-
22,132
TOTAL
3,622,810
564,634
EXPENDITURE ON:
Raising funds
Costs of generating voluntary
income
#REF!
1,302
Charitable activities
#REF!
256,327
TOTAL EXPENDITURE
#REF!
257,629
#REF!
307,005
Transfer between funds
-
-
NET MOVEMENT IN FUNDS
#REF!
307,005
TOTAL FUNDS AT 31 MARCH 2020
668,188
195,461
TOTAL FUNDS AT 31 MARCH 2021
#REF!
502,466
£
Net income		 Restricted
Funds
2021
£
-
2,216,462
-
-		 Total
Funds
2021
£
29,682
2,729,270
12
22,132
2,216,462 2,781,096
-
2,067,245		 1,302
2,323,572
2,067,245 2,324,874
149,217
-		 456,222
-
149,217
16,505		 456,222
211,966
165,722
_£ _		 668,188
_£ _

28