**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:
- **Perpetrators of domestic abuse:** are held accountable, offered the chance to change, and stopped from causing further harm
- **Young people who cause harm to family members/carers or in their intimate relationships:** are offered responses that recognises both their vulnerability and the risk they pose
- **Male victims of domestic abuse:** are supported to escape and recover from the abuse they have experienced through a range of responses designed to meet their needs
## 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
- We use our expertise, and that of our members, to help shape thinking and to influence policy, practice and legislation
2
**THE RESPECT PROJECT (KNOWN AS “RESPECT”)**
## **TRUSTEES’ REPORT**
## **For the year ended 31 March 2022**
- We advocate for strategic, well-funded, cross-government, multi-agency responses to domestic abuse which ensure that perpetrators are held to account and the needs of adult and child survivors are centred
## Support
- We provide leadership and guidance to our members and the wider sector and create opportunities for networking, mutual support and shared learning
- We provide training and workforce development to help both specialist and frontline services and individuals to develop their skills and expertise
- We set standards for, and accredit, specialist responses to domestic abuse, both for perpetrators and male victims, to ensure that this work is safe, effective and accountable
- We deliver the Respect Phoneline for perpetrators and the Men’s Advice Line for male victims of domestic abuse
## Innovation
- We work with partners to develop and test innovative new responses to domestic abuse and support their delivery and scale up, including: Make a Change, Change that Lasts Wales, Drive, Safe and Together
- We work closely with research partners to develop the evidence base which underpins our standards/accreditation, captures the learning from new developments, and disseminates and promotes good practice
## 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:
- Helplines: Our helplines continue to see high levels of demand and this has not reverted to pre-pandemic levels. For example, in 2021/22 the Men’s Advice Line received 32,891 calls and the Respect Phoneline 7385 calls.
> 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**
- Safe and Together: is now delivered by two partnerships across 11 London boroughs, over 1000 professionals trained to deliver the programme.
- Drive: (a partnership with Safe Lives and Social Finance) in 21/22, three new sites were launched – making a total of 13 sites, 1153 service users were accepted, measures were put in place to protect 1292 victims and 2489 associated children/young people. Over 2300 professionals were trained. The team continues to work on national systems change, focusing on looking at Children’s Social Care, Housing, the needs of LGBT+ communities and those from Black and minoritised communities.
- Make a Change: (a partnership with Women’s Aid Federation England) is working in four sites, has trained 300 professionals and is seeing impressive results in delivery with high rates of self-referral (46%) and impressive impact, for example, after completion of the programme 94% of participants said they could identify situations, thoughts and feelings that could lead to them becoming abusive.
- CLEAR (Change that Lasts Early Response; a partnership with Welsh Women’s Aid): as part of the Change that Lasts approach in Wales is delivering in three sites, is about to publish its full evaluation and continues to support local delivery of the CLEAR intervention.
- Respect Young People’s Service: continues to see increased demand and are now working in three new areas. 254 professionals were trained to deliver the Respect Young People’s Programme, 312 professionals were trained to respond to CAPVA and 90 youth workers were trained to respond to Teenage Relationship Abuse.
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:
- Developing financial systems and processes that are fit for the expected continued growth in demand for our services and advice
- Fundraising to implement central services to most efficiently and effectively support the planned growth
- Developing new approaches for ensuring we retain a grip on our core costs and achieve an appropriate balance between support costs and the direct costs of our services
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:
- Sustainability Group — oversight of finances, funding, governance, performance, risk, legal and HR issues
- Influence Group — oversight of public affairs, communications and fundraising
- Development Group — oversight of our services, development and research projects
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:
- Strategy and policy development
- Operational performance, change and risk oversight
- Financial control and oversight
- Service leadership and delivery
- Domestic and sexual violence work
- Domestic violence perpetrator work
- Service evaluation
- Finance and fundraising
- Communications and marketing
- Research and Evaluation
- Public Affairs and Campaigning
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:
- **Responding to our growth:** We have continued to grow, the sector we lead is growing too and there is increasing interest from government in perpetrator work. This creates greater demand for our work, bringing opportunities and enabling us to achieve our strategic aims, but also creating risks. We are using our place on the Pilotlight 360 charity support programme to explore this and help us to proactively manage growth and implement an organisational change programme.
- **Gaps in capacity:** We have some gaps in capacity which hold us back from being able to grow and develop sustainably, particularly with regard to senior oversight, fundraising and research. We will be resetting our priorities, increasing our fundraising activity and focusing
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.
- **Financial management** : We have now appointed a well-qualified Head of Finance, taking up the role from April 2022, to lead our financial oversight function and develop and implement more agile processes for budgeting, reporting and forecasting, to enable robust financial decision making.
## 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:
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**THE RESPECT PROJECT (KNOWN AS “RESPECT”)**
## **TRUSTEES’ REPORT**
## **For the year ended 31 March 2022**
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless It is Inappropriate to presume that the charitable company will continue in operation.
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:
- So far as each Trustee is aware, there is no relevant audit information of which the charitable company's auditors are unaware, and
- Each Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.
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:
- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
## **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:
- the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
## **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:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- **•** certain disclosures of trustees’ remuneration specified by law are not made; or
-
- we have not received all the information and explanations we require for our audit.
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
## **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 …
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**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:
- We obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and determined that the most significant are 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, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.
- We understood how the charitable company is complying with those frameworks via communication with those charged with governance, together with the review of the charity’s documented policies and procedures. The charitable company is required to comply with both company law and charity law and, based on our knowledge of its activities, we identified that the legal requirement to accurately account for restricted funds was of key significance.
- The audit team, which is experienced in the audit of charities, considered the charity’s susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override and allocation of costs to charitable activities and restricted funds.
- Our approach was to check that the income from grants, donations and training were properly identified and accurately disclosed, that expenditure complied with the control procedures and was appropriately charged. We also reviewed major journal adjustments along with unusual transactions and considered the identification and disclosure of related party transactions.
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
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**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