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2023-07-31-accounts

The Sharan Project

Annual report and accounts for the year ended 31 July 2023

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Contents

Page number Trustees’ report…………………..…………………..3 – 6 Independent examiner’s report………………………...7 Statement of financial activities………..………………8 Statement of financial position ……….……………….9 Notes to the accounts………………....…………..10 - 13

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The Sharan Project

Report of the Trustees for the year ended 31 July 2023

Introduction

The Trustees, who are also the directors of the charity for the purposes of the Companies Act 2006, present the report and the accounts of the charity for the year ended 31 July 2023.

The financial statements comply with the charity’s Memorandum and Articles of Association, the Companies Act 2006 and the Charities SORP (FRS102).

Section A Reference and administration details

A1 The name of the charity is The Sharan Project

A2 The legal registration details are:

Company registration number: 06635024 Charity registration number: 1149094 Registered address: Crown House 27 Old Gloucester Street London WC1N 3AX

A3 The names of the Trustees of the charity are:

Name Appointed/resigned Kai Akram Gerry Campbell Polly Harrar Resigned 25 January 2024 Amrit Maan OBE, JP, FRSA Appointed 20 March 2024 Preity Mohyal Appointed 10 March 2024 Jeff Prescott FCA Karen Townsend

Section B Structure, governance and management

B1 The charity is a company limited by guarantee regulated by Companies House and the Charity Commissioners. In the event that the company is wound up, members are required to contribute an amount not exceeding £10.

B2 The charity is governed by its Articles of Association.

B3 New Trustees are appointed by the existing Trustees. The charity seeks to recruit new Trustees who support its aims and who are able to contribute to the overall development of a sustainable organisation. All Trustees are directors of The Sharan Project.

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B4 The Board of Trustees have identified the major strategic, business and operational risks which the charity faces and confirm that processes have been established to ensure regular reports, policies & procedures are produced so that steps can be taken to reduce these risks.

Section C Objectives and activities

C1 The primary objective of the charity is to ensure that South Asian women (or women of South Asian descent) who have been estranged from their families due to forced marriage, domestic violence or honour abuse have access to support, information and resources to support them in becoming productive, independent members of society. The strategies we are using to meet this objective are:

C2 We have referred to the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

D Achievements and performance

D1 During the period under review, we continued to face uncertainty due to political, domestic and global events, however we have made significant progress with limited resources. During this post pandemic period we received less funding than in previous years yet we have worked to maintain our core services, projects and client support. Here is a summary of some of our activities and highlights for this period:

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EDAC

As the lead delivery partner for The Employers Domestic Abuse Covenant (EDAC) we continue to encourage employers to identify opportunities for victims/survivors to enter or re-enter the workplace. Key highlights of the Employers Domestic Abuse Covenant (EDAC) include

D2 We are only able to provide these services with the flexible understanding of our funders and support of a network of dedicated volunteers, staff, ambassadors, partners, supporters and donors : London Community Foundation, Mayor Office for Policing and Crime (MOPAC), Ministry of Justice (MOJ), he Home Office, Department for Work and Pensions, the Domestic Abuse Commissioners Office, Amazon Smile, SOAS, Futures for Women, Natwest Circle Fund, Dawson Cornwell, 7 Bedford Row Chambers, SafeLives, Open University, Surviving Economic Abuse, Amazon Smile, Charities Aid Foundation (CtAF) and private donors.

E Financial review

E1 Our long-term policy on reserves remains that we will aim to maintain between three and six months of the annual running costs in the form of unrestricted funds. We continue to seek long-term funding for our services and this level of reserves enables us to continue our activities while securing alternative sources of funding.

E2 The accounts presented reflect the costs relating to the Employers Domestic Abuse Covenant (EDAC) and ongoing client support.

F Statement of Trustees’ and Directors’ responsibilities

F1 The Charities Act and the Companies Act require that the Trustees prepare financial statements for each financial year, which give a true and fair view of charity as at the end of the financial year and of its surplus or deficit for that year. In preparing these financial statements the Trustees/Directors are required to:

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● state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.

F2 The Trustees/Directors are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity’s transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and the regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps to prevent and detect fraud and other irregularities.

F3 The Trustees/Directors are also responsible for the contents of the Trustees’ Report.

F4 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small company’s regime.

G Declaration

G1 The Trustees declare that they have approved the Trustees’ report.

Signed on behalf of the charity’s Trustees

Gerry Campbell

Trustee/Director 22 April 2024

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Independent examiner’s report to the Trustees of The Sharan Project For the Year Ended 31 July 2023

Respective responsibilities of Trustees and Independent examiner

The charity's Trustees (who are also its directors for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the company are not required to be audited this year under Part 16 of the 2006 Act and are eligible for an independent examination, it is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

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.

Andrew Donaldson ACA

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The Sharan Project Statement of financial activities for the year ended 31 July 2023

Notes Unrestricted
income funds
Unrestricted
income funds
Restricted
income
funds
2023 2022
£ £ £ £
Income
Income from donations 7,777 - 7,777 5,795
Income from charitable activities 3 - 50,076 50,076 138,631
Other income: fundraising & speaker fees - - - 23,551
Gross income in the reporting period 7,777 50,076 57,853 167,977
Expenditure
Charitable activities 4 9,303 95,828 105,131 133,820
Fundraising 4 3,531 - 3,531 2,657
Other expenditure 4 195 - 195 835
Total expenditure in the reporting period 13,029 95,828 108,857 137,312
Net (deficit)/surplus (5,252) (45,752) (51,004) 30,665
Total funds brought forward 69,939 46,885 116,824 86,159
Total funds carried forward 64,687 1,133 65,820 116,824

The notes on pages 10 to 13 form part of these accounts

All income derives from continuing activities

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The Sharan Project Statement of financial position at 31 July 2023

Restricted
Unrestricted income
Note income funds funds 2023 2022
£ £ £ £
Current assets
Cash at bank and in hand 74,875 1,133 76,008 128,510
Total current assets 74,875 1,133 76,008 128,510
Creditors: amounts falling due within one year 6 (10,188) 0 (10,188) (11,686)
Net current assets 64,687 1,133 65,820 116,824
Funds of the Charity
Total Funds 64,687 1,133 65,820 116,824

The notes on pages 10 to 13 form part of these financial statements.

These accounts were approved by the Trustees on 22 April 2024.

Jeff Prescott FCA Trustee/Director

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The Sharan Project Annual accounts for the year ended 31 July 2023 Notes to the accounts

1 Basis of preparation

1.1 Basis of accounting

The financial statements have been prepared on a going concern basis 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 the Republic of Ireland (FRS 102) (effective 1 January 2015)”;

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years.

1.4 Company limited by guarantee

The company is limited by guarantee and does not have a share capital.

Each member of the company undertakes to contribute an amount not exceeding £10 to the assets of the company if it should be wound up while he/she is a member for payment of the company's debts and liabilities contracted before he/she ceases to be a member and of the costs and charges of winding up and for the adjustments of the rights of the contributors themselves.

2 Accounting policies - incoming resources

Recognition of incoming resources

These are included in the Statement of Financial Activities (SoFA) when:

Incoming resources with related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaims on donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Contractual income and performance related grants

This is only included in the SoFA once the related goods or services have been delivered.

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The Sharan Project Annual accounts for the year ended 31 July 2023 Notes to the accounts (continued)

2 Incoming resources (continued)

Gifts in kind

Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SoFA as incoming resources when receivable.

Donated services and facilities

These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity.

Volunteer help

The value of any voluntary help received is not included in the accounts.

Investment income

This is included in the accounts when receivable.

3 Accounting policies - expenditure and liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Grants with performance conditions

Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

4 Expenses

Restricted income funds:
Expenditure on Charitable Activities
Salaries and pensions
Staff recruitment
Web hosting
IT costs
Other project delivery costs
Total
2023
2022
£
£
88,170
106,819
-
419
3,878
4,828
1,070
1,260
2,710
20,494
95,828
133,820

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The Sharan Project Annual accounts for the year ended 31 July 2023 Notes to the accounts (continued)

Unrestricted income funds:
Expenditure on charitable activities
Salaries and PAYE
Fundraising
Salaries
Other expenditure
Premises hire
Statutory fees
Sundries
Web hosting
Equipment costs
Total unrestricted income fund costs
Salaries and pensions
The average monthly head count was 3.75 staff (2022: 3.2 staff).
4 Expenses (continued)
5 Analysis of staff costs and trustee remuneration and expenses
2023
2022
£
£
9,303
-
9,303
-
3,531
2,657
168
168
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13
2
184
12
380
-
90
195
835
13,029
3,492
101,004
109,476

No employees received emoluments in excess of £60,000 (2022: nil).

Except as noted below, the charity trustees were not paid and did not receive any financial benefits from the charity in their capacity as trustees (2022: nil), neither were they reimbursed expenses during the period (2022: nil).

Under the terms of the charity's Articles of Associations trustees are entitled to receive remuneration. During the year one trustee received £37,078 salary and pension (2022: £37,499) under an employment contract to provide project management services.

No charity trustee received payment for professional supplied services supplied to the charity (2022: £nil).

6 Creditors - amounts falling due within one year

Other creditors 10,188
11,686
10,188
11,686

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The Sharan Project Annual accounts for the year ended 31 July 2023 Notes to the accounts (continued)

7. Analysis of movement in Funds

Fund name
Restricted Funds
Futures for Women
MOPAC
Phoenix
London Community Fund
Charities Trust
Safe Lives
Total of Restricted funds
Unrestricted Funds
Total
Brought fwd
Income
Expenditure
Carried fwd
£
£
£
£
7,439
-
(7,439) -
8,486
5,300
(13,786) -
10,400
-
(10,400) -
20,560
17,276
(37,836) -
-
25,000
(25,000) -
-
2,500
(1,367)
1,133
46,885
50,076
(95,828)
1,133
69,939
7,777
(13,029)
64,687
116,824
57,853
(108,857)
65,820

8. Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

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