Registered Charity Number :- 1147308
SAFE NETWORKS a Charitable Incorporated Organisation TRUSTEES’ REPORT
## AND
## FINANCIAL STATEMENTS
FOR THE YEAR END 31 March 2023
**Safe Networks 12 LANGTON CLOSE FAILSWORTH**
**MANCHESTER 08448008563 admin@safeandfree co uk**
**SAFE NETWORKS CONTENTS** FOR THE YEAR ENDED 31 March 2023
TRUSTEES' REPORT ....................................................................................................................................................... 3 INDEPENDENT EXAMINER'S REPORT ....................................................................................................................... 7 STATEMENT OF FINANCIAL ACTIVITIES ................................................................................................................ 9 BALANCE SHEET ......................................................................................................................................................... 11 NOTES TO THE FINANCIAL STATEMENTS ............................................................................................................ 13
## **SAFE NETWORKS**
## **TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2023
The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2023
## **Board of Trustees**
The charity is a charitable trust, its governance is provided through a board comprising seven trustees. There are elected positions held by trustees for the roles of Chair, Vice Chair and Treasurer.
Other trustees hold governance and management responsibilities which accord with the requirements of the trust deed. The trust deed and the trustees’details are lodged with the Charities Commission however there is an exemption in place protecting the identities of trustees from public disclosure.
## **Purpose and Aims**
The charity's purpose is to eradicate grooming, child sexual exploitation (CSE), human trafficking and modern slavery. We are UK based.
## **Strategic Objectives**
The impact of Covid has been severe and survival necessitated cost reduction strategies. These have been implemented and the charity is currently operating with a small budget in a sustainable and responsible manner.
Our primary focus is on reducing vulnerability through provision of high-quality educational resources which raise awareness about CSE, grooming and modern slavery. These resources are free at the point of use for educators.
We are also supporting development of resources for industry which reduce their risk of exposure to modern slavery. We provide a free service to businesses wishing to increase their transparency whilst protecting against slavery threats.
## **Social Enterprise Activity**
Social Enterprise activity has helped the charity hit its financial targets for the year.
## **Education**
Our team has developed two education packs for schools. The first is our six lesson secondary school pack, designed for teachers to use to educate 14-16yrs old pupils about the risks of grooming, CSE and trafficking.
## **SAFE NETWORKS**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2023
These materials are popular in a number of schools and with teachers because all lesson planning is included. The materials provided are without charge and schools continue to use the facility without licence. These materials are regularly reviewed and updated to maintain their relevance with current worldviews.
Our second education pack has been adapted from the first to meet the requirements of primary schools, (year 6 students 10-11yrs). It was launched on our website in September 2022. It continues to generate steady interest from schools.
## **Demonstrating a Public Good**
In the past year uptake by schools has increased by 30%. The education packs help raise awareness about a rapidly growing and serious criminal threat. More importantly it helps young people and their teachers to identify those who are most vulnerable. It provides techniques for supporting such individuals and reducing their levels of vulnerability.
We are also maintaining a number of whistle-blower / reporting mechanisms for businesses, helping them increase their organizations transparency to slavery threats whilst increasing avenues for reporting modern slavery concerns.
## **Financial Observations**
The financial return follows, the headline figures are below:
Total Income £ 38,776
Total Expenditure £ 35,930
There was a surplus of £ 2,846 in the year.
## **Reserves Policy**
It is the policy of the trustees that we hold a cash reserve equivalent to three months' expenditure, although we have achieved this objective this year, cash flow demands, and funding volatility remains a significant threat to that policy.
## **SAFE NETWORKS**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2023
## **Investment Policy**
At present time the charity receives sacrificial support from many of its workers and supporters and whilst this situation continues there is little prospect for investment.
## **Accounting Policies**
The accounts are prepared on a going concern basis. The trustees have adopted the provisions of Accounting and Reporting by Charites: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective I January 2015).
## **The Charity's Accountants**
The accountants are Satch Consultants Limited based at Chancton House, The Wharf, Midhurst, West Sussex GU9 9PX.
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Aims**
The trustees have considered the charity commission’s guidance on public benefit, including ‘public benefit: running a charity (PB2)’.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
Name of Charity Safe Networks
Charity registration number 1147308
Principal address 12 Langton Close, Failsworth, Manchester.
## **SAFE NETWORKS**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2023
## **Trustees**
All seven trustees’ details are anonymized by special exemption through the charities commission
## **Independent Examiner**
Name: Robert John Carter
Approved by
the Board of Trustees and signed on its behalf by Anonymized trustee
……………………………………………….
## **SAFE NETWORKS**
**INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 March 2023
I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2023.
## **Responsibilities and basis of report**
As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiners statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...............................................................
Robert John Carter.
SAFE NETWORKS
INDEPENDENT EXAMtNER'S REPORT
safe (I
& free
FOR THE YEAR ENDED 31 March 2023
## **SAFE NETWORKS**
## **STATEMENT OF FINANCIAL ACTIVITIES**
FOR THE YEAR ENDED 31 March 2023
||||||||
|---|---|---|---|---|---|---|
|**Recommended**
**categories by activity**|**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total Funds**
**2023**
**£**|**Total**
**Funds**
**2022**
**£**|
|**Incoming resources**|||||||
|**Income and**
**endowments from:**|||||||
|Donations and
legacies|2|29,999.00|2,420.00|0.00|32,419.00|30,351.46|
|Charitable activities|3|6,357.69|0.00|0.00|6,357.69|400.00|
|**Total**||**36,356.69**|**2,420.00**|**0.00**|**38,776.69**|**30,751.46**|
|**Resources expended**|||||||
|**Expenditure on:**|||||||
|Raising funds|4|0.00|0.00|0.00|0.00|62.89|
|Charitable activities|5, 6|33,510.33|2,420.00|0.00|35,930.33|48,117.24|
|Other|7|0.00|0.00|0.00|0.00|72.00|
|**Total**||**33,295.33**|**2,420.00**|**0.00**|**35,930.33**|**48,252.13**|
|**Net**
**income/(expenditure)**
**before investment**
**gains/(losses)**||**2,846.36**|**0.00**|**0.00**|**2,846.36 **|**(17,500.67)**|
|**Net**
**income/(expenditure)**||**2,846.36**|**0.00**|**0.00**|**2,846.36 **|**(17,500.67)**|
|**Net movement in**
**funds**||**2,846.36**|**0.00**|**0.00**|**2,846.36 **|**(17,500.67)**|
||||||||
|Reconciliation of
funds:|||||||
**SAFE NETWORKS STATEMENT OF FINANCIAL ACTIVITIES** FOR THE YEAR ENDED 31 March 2023
||||||||
|---|---|---|---|---|---|---|
|Total funds brought
forward||(1,265.69)|0.00|0.00|(1,265.69)|16,234.98|
|**Total funds carried**
**forward**||**1,580.67**|**0.00**|**0.00**|**1,580.67**|**(1265.69)**|
## **SAFE NETWORKS**
## **BALANCE SHEET**
FOR THE YEAR ENDED 31 March 2023
||||||||
|---|---|---|---|---|---|---|
|**Recommended**
**categories by activity**|**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**income funds**
**£**|**Endowment**
**funds**
**£**|**Total Funds**
**2023**
**£**|**Total**
**Funds**
**2022**
**£**|
|Fixed assets|||||||
|Tangible assets|10|1.00|0.00|0.00|1.00|216.00|
|Total fixed assets||1.00|0.00|0.00|1.00|216.00|
|Current assets|||||||
|Debtors|11|444.40|0.00|0.00|444.40|1,278.19|
|Cash at bank and in
hand|12|10,867.03|0.00|0.00|10,867.03|5,387.70|
|Total current assets||11,311.43|0.00|0.00|11,311.43|6,665.89|
||||||||
|Creditors: amounts
falling due within one
year|13|9,731.76|0.00|0.00|9,731.76|8,147.58|
||||||||
|Net current
assets/(liabilities)||1,579.67|0.00|0.00|1,579.67|(1,481.69)|
||||||||
|**Total assets less**
**current liabilities**||**1,580.67**|**0.00**|**0.00**|**1,580.67 **|**(1,265.69)**|
|**Total net assets or**
**liabilities**||**1,580.67**|**0.00**|**0.00**|**1,580.67 **|**(1,265.69)**|
|Funds of the Charity|||||||
|Unrestricted funds|14|1,580.67|||1,580.67|(1,265.69)|
|Restricted income
funds|14||0.00||0.00|0.00|
## **SAFE NETWORKS**
## **BALANCE SHEET**
FOR THE YEAR ENDED 31 March 2023
||||||||
|---|---|---|---|---|---|---|
|Endowment funds|14|||0.00|0.00|0.00|
|**Total funds**||**1,580.67**|**0.00**|**0.00**|**1,580.67 **|**(1,265.69)**|
The financial statements were approved by the Board on 04-Jan-2024 and signed on its behalf by:
Anonymous Trustee
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **1 Accounting Policies**
## **1.1 Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.2 Basis of preparation**
These accounts have been prepared under the historical cost convention.
These accounts have been prepared in accordance with “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.3 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **1.4 Tax reclaims on donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
## **1.5 Income from charitable activities**
Income from charitable activities is recognised over the period to which the income relates. Any amounts relating to future periods are deferred.
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **1.6 Expenditure**
Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.
Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.
Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.
All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.
Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.
## **1.7 Pensions**
The Charity makes contributions to defined contribution pension schemes through auto enrolment. These contributions are charged to the income and expenditure account in the year in which they become payable.
## **1.8 Taxation**
The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.
## **1.9 Fund accounting**
Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **1.10 Tangible fixed assets**
Tangible fixed assets, such as plant, vehicles and equipment, are held to provide an on-going economic benefit to a charity through their contribution, directly or indirectly, to the provision of goods or services by the charity.
Tangible fixed assets are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
|**Name**|**Rate (%) Year**|**Method**|
|---|---|---|
|Computer Equipment|33.33%|Straight Line Basis|
|Motor Vehicles|25%|Reducing Balance Basis|
**Note:** Provide an option to increase rows as per user requirement.
We have to provide the above tabular form in the accounting policy screen to enter details manually and upon saving the data, it should appear in the report without headings.
## **2 Income from Donations and Legacies**
||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**
**2023**|**Total funds**
**2022**|
|---|---|---|---|---|---|
|**Analysis**|**£**|**£**|**£**|**£**|**£**|
|**Donation and gifts**|21,150.00|0.00|0.00|21,150.00|11,815.23|
|**Grants**|8,849.00|2,420.00|0.00|11,269.00|18,536.23|
|**Total**|29,999.00|2,420.00|0.00|32,419.00|30,351.46|
## **SAFE NETWORKS**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **3 Income from Charitable Activities**
||**Unrestricted**
**funds**|**Restricted**
**income**
**funds**|**Endowment**
**funds**|**Total funds**
**2023**|**Total funds**
**2022**|
|---|---|---|---|---|---|
|**Analysis**|**£**|**£**|**£**|**£**|**£**|
|**Sale of Services**|6,357.69|0.00|0.00|6,357.69|400.00|
|**Total**|6,357.69|0.00|0.00|6,357.69|400.00|
## **4 Expenditure on Raising Funds**
||**Total funds 2023**||**Total funds 2022**||
|---|---|---|---|---|
|**Analysis**|**£**||**£**||
|Advertising, marketing,
direct mail and publicity||0.00||62.89|
|**Total**||0.00||62.89|
## **5 Expenditure on Charitable Activities**
||**Total funds 2023**||**Total funds 2022**||
|---|---|---|---|---|
|**Analysis**|**£**||**£**||
|Charity running cost||6,408.07||7,974.13|
|Donations||8,488.40||0.00|
|Bank charges||44.71||0.00|
|Support Costs||20,989.15||40,143.11|
|**Total**||35,930.33||48,117.24|
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS** FOR THE YEAR ENDED 31 March 2023
## **6 Support Costs**
|||**Total funds 2023**|**Total funds 2023**|**Total funds**|**2022**|
|---|---|---|---|---|---|
|**Analysis**||**£**||**£**||
|Wages and salaries|||17,660.34||36,884.22|
|Printing and stationery|||105.98||2.25|
|Pension costs|||1,177.83||1,106.64|
|Loss on sale of tangible|asset||215.00||0.00|
|**Governance Costs**||||||
|Accountants fees|||1,830.00||2,150.00|
|**Total**|||**20,989.15**||**40,143.11**|
|**7 Other Expenditure**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total funds**|**Total funds**|
||**funds**|**income funds**|**funds**|**2023**|**2022**|
|**Analysis**|**£**|**£**|**£**|**£**|**£**|
|**Depreciation Charge**||||||
|**for the Year - Motor**|0.00|0.00|0.00|0.00|72.00|
|**Vehicles**||||||
|**Total**|0.00|0.00|0.00|0.00|72.00|
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **8 Details of certain Items of Expenditure**
This Last year year £ £ **Independent examiner’s fees** - 320 **Assurance services other than audit or independent examination Tax advisory fees**
**Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner**
## **9 Employee’s Emoluments**
## **9.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Pension costs (defined contribution scheme)**
**Other employee benefits**
**Total staff costs**
**9.2 Average head count in the year**
**The parts of the charity in which the employees**
**work**|**This year**
**£**|**This year**
**£**|**Last year**
**£**
36884
-
1107
-
-||
|---|---|---|---|---|
||17660||36884||
||-||-||
||1178||1107||
||-||-||
||-||-||
||||||
|||||**This year**
**Number**|
|||Fundraising||-|
|||Charitable Activities||1|
|||Governance||1|
|||Other||-|
|||Total||2|
## **9.2 Average head count in the year**
## **SAFE NETWORKS**
## **NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **10 Tangible Fixed Assets**
## **10.1 Cost or valuation**
|At 01 April 2022
Additions
Disposals
Revaluations
Transfers *
At 31 March 2023|**Motor Vehicles**
**Computer Equipment**
**£**
**£**
2,875.00
1,253.00
0.00
0.00
(2,875.00)
0.00
0.00
0.00
0.00
0.00|
|---|---|
||0.00
1,253.00|
## **10.2 Amortisation and impairments**
|At 01 April 2022
Additions
Disposals
Revaluations
Transfers *
At 31 March 2023
**10.3 Net book value**
At 01 April 2022
At 31 March 2023|**Motor Vehicles**
**Computer Equipment**
**£**
**£**
2,660.00
1,252.00
0.00
0.00
(2,660.00)
0.00
0.00
0.00
0.00
0.00|
|---|---|
||0.00
1,252.00
**Motor Vehicles**
**Computer Equipment**
**£**
**£**
215.00
1.00|
||0.00
1.00|
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **11 Debtors: Amounts falling due within one year**
||**Total funds**|**2023**|**Total funds**|**2022**|
|---|---|---|---|---|
||**£**||**£**||
|**Other debtors**||444.40||1,278.19|
|**Total**||444.40||1,278.19|
## **12 Cash at bank and in hand**
||**Total funds**|**2023**|**Total funds**|**2022**|
|---|---|---|---|---|
||**£**||**£**||
|**Cash at bank and on hand**||10,867.03||5,387.70|
|**Total**||10,867.03||5,387.70|
## **13 Creditors: Amounts falling due within one year**
||**Total funds**|**2023**|**Total funds**|**2022**|
|---|---|---|---|---|
||**£**||**£**||
|**Accruals and deferred income**||8,539.00||6,885.00|
|**Other creditors**||1,192.76||1,262.58|
|**Total**||9,731.76||8,147.58|
## **SAFE NETWORKS**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2023
## **14 Charity funds**
## **14.1 Details of material funds held and movements during the CURRENT reporting period**
||**Fund**|||||**Fund**|
|---|---|---|---|---|---|---|
|**Fund names**|**balances**
**brought**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**balances**
**carried**|
||**forward**|||||**forward**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||||
||(1,265.69)|36,141.69|(33,295.33)|0.00|0.00|1,580.67|
|**Restricted income**|||||||
|**funds**|||||||
||0.00|2,420.00|(2,420.00)|0.00|0.00|0.00|
|**Total**|(1,265.69)|38,561.69|(35,715.33)|0.00|0.00|1,580.67|
|**14.2 Details of material**|**funds held**|**and movements during the**||**PREVIOUS**|**reporting period**||
||**Fund**|||||**Fund**|
|**Fund names**|**balances**
**brought**|**Income**|**Expenditure**|**Transfers**|**Gains and**
**losses**|**balances**
**carried**|
||**forward**|||||**forward**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**|||||||
||16,234.98|12,215.23|(29,715.90)|0.00|0.00|(1,265.69)|
|**Restricted income**|||||||
|**funds**|||||||
||0.00|18,536.23|(18,536.23)|0.00|0.00|0.00|
|**Total**|16,234.98|30,751.46|(48,252.13)|0.00|0.00|(1,265.69)|