**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

**ACCOUNTS** 

**31 MARCH 2023** 

**COMPANY REGISTRATION NUMBER 8453619 CHARITY REGISTRATION NUMBER 1153349** 

## **DOWNHAM MAYER CLARKE LIMITED** 

Chartered Accountants 41 Greek Street Stockport Cheshire SK3 8AX 



**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **ACCOUNTS** 

## **YEAR ENDED 31 MARCH 2023** 

|**CONTENTS**|**PAGE**|
|---|---|
|Chair’s Foreword|3|
|Trustees' Annual Report|4|
|ACTIVITIES AND OBJECTIVES|5|
|ACHIEVEMENTS|7|
|i.<br>People|7|
|ii.<br>Money|8|
|iii.<br>Commissioners (and the coaching services they invest in)|8|
|INSIDE|8|
|AND OUT|9|
|IT’S NEVER TOO EARLY|10|
|iv.<br>Communication|10|
|v.<br>Processes|11|
|ORGANISATIONAL STRUCTURE|11|
|RESERVES AND RISK|12|
|THANKS|12|
|FINANCIAL REVIEW|12|
|Statement of Financial Activities (incorporating the income and expenditure account)|<br>13|
|Statement of Financial Position|14|
|Notes to the Accounts|15|



2 



## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **ACCOUNTS** 

## **YEAR ENDED 31 MARCH 2023** 

## **Chair’s Foreword** 

As a relative newcomer to CIAO, joining the Board in March 2022, becoming a trustee in October 2022 and taking on the role of Chair in March 2023 I have been reliant on the support of Clare McGregor, Founder and Head of Delivery and Development, Ben Amponsah, Vice Chair, with a long tenure as a trustee and coach with CIAO, and Lisa Jenkins, Head of Business Support, all helping me to get to grips with CIAO. I also want to thank Liz Cross, my predecessor, for her guidance and support during 2022 as I prepared to take on this role; because of the great mentoring I have received and the experience I bring from other professional and non-executive roles I am confident that using my own style and strengths I can deliver what is needed and expected of me. 

Liz and two other former trustees (Professor Chris Fox and Helen McFarlane) will remain as advisers to ensure continuity and ready access to their expertise in support of the four current trustees. Many thanks to them and to Annette Hennessy and Jason Ridley for all they have given over many years. Stability is important and the Board has established a quarterly meeting cycle plus further ‘themed’ meetings and strategic discussion when needed. This approach is working well and contributions from all trustees are constructive and appropriately challenging. 

All this change has happened at a time when CIAO has experienced what can only be described as a rollercoaster year, ending, I am pleased to report, on a high point. Some of you may be familiar with the term VUCA world; Volatile, Uncertain, Complex and Ambiguous. Like many other businesses across the social enterprise and charity sector we are managing during turbulent times. This has been exciting at one extreme as well as ‘scary’ at another; everyone in the charity has pulled together and I am proud to share that CIAO has a number of significant contracts and services that both sustain the business and more importantly enable us to continue to deliver much needed coaching. 

Day to day activity has continued throughout and, as I reflect on my first six months as Chair, I feel privileged to be part of an organisation that continually demonstrates energy and tenacity to ensure our services reach those in greatest need. I particularly want to mention the new Manchester City Council’s SAFE Taskforce pilot in high schools which has already been recommissioned and expanded to two years, coaching 11-12 year olds who are at risk of exclusion, serious youth violence and becoming involved with the criminal justice system. This is where real and sustainable change has the best chance of early success and our partners have recognised the power and impact of coaching for young people. 

CIAO aficionados already know about our pioneering work in prison, including in Styal where it all began. The evaluation and feedback from those being coached in prison and wanting to continue to access coaching on their release, describes and evidences the real difference coaching has made to real people in words that professionals cannot ignore. This is why we do what we do and why we will continue to promote coaching as integral to long-term change in our society. 

On a practical note, I have also been impressed by the quality of the continuous professional development CIAO offers to support coaches and attending these events has introduced me to some of our people delivering on the frontline. CIAO is only as good as our coaches and I am assured that our reputation is safe in their hands. Huge thanks to everyone working with and supporting our charity. 


Karen Ainsworth, Chair of the Board 

3 



**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

**TRUSTEES' ANNUAL REPORT** 

**YEAR ENDED 31 MARCH 2023** 

The trustees, who are also directors for the purposes of company law, present their report and the unaudited accounts of the charity for the year ended 31 March 2023. 

## **REFERENCE AND ADMINISTRATIVE DETAILS** 

**Registered charity name** Coaching Inside and Out **Charity registration number** 1153349 **Company registration number** 8453619 **Principal office** 41 Greek Street Stockport SK3 8AX 

## **The directors** 

The directors who served the charity during the period were as follows: 

|Karen Ainsworth|Appointed21October 2022|Chair|
|---|---|---|
|BenGeoffreyAmponsah|Appointed20May2019|Director|
|Stewart Charles Timothy<br>Brown|Appointed 21 October 2022|Director|
|Christopher Fox|Appointed 1 August 2016<br>Resigned20March 2023|Director|
|Elizabeth Anne Cross|Appointed 20 March 2013<br>Resigned 31 March 2023|Director|
|John Dunleavy|Appointed21October 2022|Director|
|Helen Rhys McFarlane|Appointed 20 May 2019<br>Resigned21October 2022|Director|
|Annette Hazel Hennessy|Appointed 15 May 2017<br>Resigned21October 2022|Director|
|Ian Jason Ridley|Appointed 20 September 2021<br>Resigned20March 2023|Director|



**Accountants** Downham Mayer Clarke Limited Chartered Accountants 41 Greek Street Stockport Cheshire SK3 8AX 

## **TRUSTEES' REPORT** 

The trustees of Coaching Inside and Out (CIAO) present their annual report and independently examined accounts for the period ended 31 March 2022 and confirm they comply with the requirements of the Charities Act 1993, as amended by the Charities Act 2006, the trust deed and the Charities SORP 2005. 

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**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2023** 

## **TRUSTEES** 

The trustees who served the charity during the period were as follows: 

|Karen Ainsworth|Appointed 21 October 2022|Chair|
|---|---|---|
|Ben Geoffrey<br>Amponsah|Appointed 20 May 2019|Director|
|Stewart Charles<br>TimothyBrown|Appointed 21 October 2022|Director|
|Christopher Fox|Appointed 1 August 2016<br>Resigned20March 2023|Director|
|Elizabeth Anne Cross|Appointed 20 March 2013<br>Resigned 31 March 2023|Director|
|John Dunleavy|Appointed 21 October 2022|Director|
|Helen Rhys McFarlane|Appointed 20 May 2019<br>Resigned21October 2022|Director|
|Annette Hazel Hennessy|Appointed 15 May 2017<br>Resigned21October 2022|Director|
|Ian Jason Ridley|Appointed 20 September 2021<br>Resigned20March 2023|Director|



## **CIAO’S CHARITABLE COMPANY OBJECTS** 

The promotion of social inclusion among offenders and those who are or who have been at risk of offending, who are socially excluded from society, or parts of society as a result, by: 

- i. providing coaching for such persons; 

- ii. raising public awareness of the effectiveness of coaching for such persons; and 

- iii. providing support, training, development and consultancy to increase the availability of coaching for such persons. 

## **ACTIVITIES AND OBJECTIVES** 

Coaching Inside and Out continues to work with men, women, families and children at risk of offending, as well as people in prison and people with convictions in the community. CIAO has recruited, trained and developed over 65 coaches to enable self-determined and sustainable change working with clients individually and in groups; as well as offering training for people to develop their own coaching skills. 

Things can be different and people can change their own lives. It’s never too early and never too late. 

CIAO’s vision that all people convicted of offences, or at risk of offending, are offered life coaching so they can help themselves and others. This is supported by our key activities of: 

- Delivering coaching; 

- Challenging assumptions and advocating for the wider use of coaching; 

- Increasing the demand for coaching by commissioners; 

- 

   - Increasing the supply of coaching by organisations and individual coaches; and 

- Supporting others to coach (where CIAO cannot reach). 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2023** 

CIAO is unusual and radical in its psychological depth: it gets to the root of why people feel ‘stuck’ and empowers them to move forward. It supports and challenges using thought-provoking questions to generate ideas and insights. It doesn’t give advice or provide mentoring, instead it gives choice and responsibility within essential time and space to think. 

CIAO’s clients choose where to start and highly skilled coaches respond to their needs, including exploring three core questions: 

## **What do you want to change?** 

Coaches question, rather than tell or advise. Clients realise they’re in control of their own lives, as they choose where to start and they have the answers, not us. We don’t know anyone else’s life better than they do. 

## **Who are you?** 

“It enables me to tap into my own resources and build on my strengths.” Exploring values and positive assets increases motivation and sense of direction: Understanding yourself and others helps manage emotions and reduce violence and impulsiveness. 

## **How are you holding yourself back?** 

Great coaching goes far beyond goals to break negative patterns and overturn the assumptions that stop people changing what they want. Developing self-direction and problem-solving helps us make the most of our lives. 

CIAO sees huge shifts in well-being, hope and participation that lead to improvements in many aspects of clients’ lives as they get to the root of their problems, take responsibility, reduce the harm they do themselves and others, come off drugs, engage with education, improve their housing and finances, get fit, get jobs, start their own businesses and look for more ways to help others. 

The model for Coaching Groups CIAO developed in response to pandemic lockdowns remains central to how we help clients and staff in organisations we work with take a coaching approach. This simple tool has helped teams and individuals generate fresh ideas, deepen their understanding and get more out of themselves and others simply by asking questions. Coaching Groups give the space and structure to take turns using thought-provoking questions to explore something affecting one or all of the group. Sessions start with great coaching training to maximise the impact of addressing whatever people choose to bring (the action learning set element) and end with deep reflection about all they’ve learnt. 

In setting our objectives and planning our activities the Trustees have given careful consideration to the Charity Commission’s general guidance on public benefit. We do not see any detriment or harm that might arise from our objectives or activities. 

Some may think we should focus on victims of crime, however our clients have often both committed and been victims of crime. We also believe the people we coach can not only reduce their own offending but also help prevent crime in future, thereby reducing the number of victims. 

None of our clients pay for their own coaching and any geographic restrictions are based solely on commissioners’ contracts for us to deliver services. 

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**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

**TRUSTEES' ANNUAL REPORT** 

**YEAR ENDED 31 MARCH 2023** 

## **ACHIEVEMENTS** 

CIAO has now coached over 1,500 clients since we began in 2010. Within this it coached 179 clients between the AGMs in 2022 and 2023, which is 40% more than last year. The continued increase reflects new services as well as fulfilling existing contracts despite other organisations still suffering a significant ongoing impact of Covid with staff absences and huge workloads. 

Coaches and commissioners have continued to show great flexibility and patience in every service, including those coaches waiting to be allocated clients. Some coaches have signed up to traveling long-distances to fulfil our commitments to commissioners and to meet the needs of our clients. Many also stepped up with very short notice and rearranged their other work when commissioners suddenly had a breakthrough signing off funding. The hardest thing is just when we cannot coach at all. 

We remain grateful to the commitment of everyone who contributes to CIAO’s following ‘enablers’ of People, Money, Commissioners, Communication and Processes that make everything we do happen. 

As ever, the numbers in the Accounts at the end are for the financial year 2022/23 but the words and numbers in this Annual Report are for the year between our AGMs, taking us right up to the end of September 2023. 

## i. **People** 

CIAO’s coaches deliver great coaching with excellent ongoing personal and organisational development. 

CIAO recruited three more excellent coaches including two who responded to last year’s call for trustees and supervisors. The recruitment event went back to being online, not least as it included people in India and Mexico and was a marathon with interviews late that evening and early the next day. The bar to become a CIAO coach remains incredibly high and we are as grateful as ever to all involved. We are particularly pleased that the new cohort adds to the rich perspective that having been through the Criminal Justice System yourself brings. 

Our four new specially trained and highly experienced supervisors have been warmly welcomed and add energy and insights with every conversation they have in supervision and out. 

Training continues to entertain and inform from the induction training: _“It’s amazing all the layers the more you get into it!”_ through to the annual refreshers exploring the essential elements that keep everyone safe. This year we were very lucky to have session on ‘Speech, language and communication difficulties with our clients’ led by a “Highly Specialist Speech & Language Therapist” in the NHS (that’s literally her Job Title) and to have training on Shame and Restorative Approaches back by popular demand (with Charley Crowther who previously worked for CIAO in HMP Ashfield). Internally we’ve begun an ongoing series of Diversity Workshops that are exploring different themes each time (we began with Crimes and then Age) using a format that taps into the expertise and experience of all CIAO’s coaches. 

Keeping connected happens through our training but purely social events are also invaluable, particularly for those who aren’t currently able to work with us. We’ve had a Festive Get-Together and a CIAO Summer Social, as well as the All CIAO event where snow turned our gathering into an unplanned hybrid event with Zoomers (stuck at home) and Roomers (who’d made it into Manchester City Centre). All of these went on hours beyond the scheduled times as there was so much pleasure and learning to be had in catching up and connecting. 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2023** 

## ii. **Money** 

CIAO is a self-sustaining social enterprise with its coaching services fully funded by contracts. 

As a result of contracts confirmed this September CIAO can now guarantee it will be able to deliver great coaching with its existing core funded for almost two years until June 2025. 

CIAO continues to operate in a challenging funding and commissioning environment with the increasingly difficult national finances leading to funding being withdrawn from commissioners who were on the cusp of putting coaching services out for tender in prisons and probation. 

CIAO’s successful long-term strategy has been for commercial contracts to provide reliable independence for the charity’s creative development and policy impact, as well as maintaining our essential core. After recent years of global turmoil undermined this approach, January 2023 felt particularly precarious but one of CIAO’s few charitable funders responded to an SOS call that helped us to steady the ship. 

In June the Board then took the pragmatic decision to make a funding shift as our cash flow forecast showed we were approaching our ‘operating reserves threshold’ (a thin green line that is crossed if CIAO has under four months’ operating costs in the bank). In reconsidering the figures and plans the Board agreed to explore charitable funding and we are beginning to apply for grants as well as continuing to bid for contracts. 

These conditions made it even more remarkable that CIAO managed to deliver so much in times of real financial pressure, including starting, maintaining and expanding a number of new services in the education sector as described below. These major new contracts (with more major coaching tenders still anticipated) are extraordinary recognition of the evidence people have seen of the impact of our innovative approach over the years in prisons and the community. 

## iii. **Commissioners (and the coaching services they invest in)** 

Government and other organisations commission coaching from CIAO and other providers as they see the impact it makes helping people to identify their strengths and solve their own problems. 

The enthusiastic feedback from clients and partners is not always suitable for publication but some of their words capturing the effect on what they’ve thought and done as a result are in italics below. 

## **INSIDE…** 

CIAO is back in prisons but it still feels as if some are almost still in lockdown with very restrictive regimes, limited movement around establishments and insufficient staff to get people to sessions. All that follows has happened despite this and is a tribute to the coaches and the great staff with whom they work. 

**Achieve North West Connect** commissioned a specially designed format for cohorts of six prisoners. All participants had eight hours coaching in a mix of individual and group sessions to help build resilience and coping mechanisms. The work was immediately recommissioned because of all it achieved thanks to the coaches’ skill and determination. 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2023** 

The ongoing work in **HMP Styal** is supporting women’s transitions in various forms, including from cells on the wing to more group interaction in the houses. This activity was particularly welcome as doing other coaching in the prison has been very difficult for the volunteer coaches and coordinator but there is now increasing interest across the establishment for a full service to restart with additional support and development to make it both sustainable and ‘open all hours’. 

In **HMP/YOI Hindley** we were working with young men near release who weren’t engaging in the prison regime, many of whom are in gangs and harming themselves or others. Gang membership and security risks greatly add to the challenges (in one cohort three of them weren’t allowed to be in the same room and two didn’t leave the wing, so we did three different Intro sessions). Achieve sees how coaching _“frees young men up emotionally and mentally to move forward with a real culture change. They take responsibility and are held to account.”_ The impact is dramatic e.g. someone who’s never been out of custody for more than 2 weeks has been out for over 2 months and offered a job. 

**HMP Drake Hall** coaches have caught up on the coaching they were unable to do during lockdown (by doubling their days). **Practice Plus Group** has extended CIAO’s contract and is now conducting an evaluation. The value of coaching both inside and out was clear when we were able to make calls to women released into the community who asked CIAO to contact them for follow up conversations. One woman exemplified what many told us: _“I have a voluntary position now working with a mental health support centre and hope to have a paid role in future... It gives me a real sense of purpose to give back and help people”._ 

After successfully completing all our cohorts delayed by Covid in **HMP Buckley Hall** and **HMP/YOI Thorn Cross** we’re awaiting news of likely funding for coaching in these and other prisons. 

## **… AND OUT** 

While waiting for new contracts to go out to tender, CIAO has also maintained contact with **Greater Manchester Probation** and **Nottingham Probation** following our successful pilots with them around men who were anxious or depressed and Personality Disorder. 

Community coaching continues to include online Coaching Groups for staff as well as people who are in or have been through the system. **South West Probation** took the lead commissioning Coaching Groups for Senior Probation Officers from all the offices throughout the whole of the SW region and rolling this out after they saw the difference the first ones made on so many levels. 

_“It has helped improve the quality of conversations that I am having with people and people have developed confidence in generating their own answers to issues as a result.”_ 

_“I have also used it with people on Probation when I have been called in to deal with a problem. I have been amazed at how they responded and we could move on in a more positive direction.”_ 

**Greater Manchester Combined Authority (GMCA)** approved that the remainder of our unspent funding from them was invested in facilitating Coaching Groups for: 

- staff and some of the women they serve from the **Greater Manchester Women’s Support Alliance** (GMWSA - who work with women in contact with the criminal justice system and are long-standing friends of CIAO) with almost all from **WomenMATTA** . 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2023** 

- **GMCA staff** themselves also had a Coaching Group to come up with new ideas and approaches that enabled them to achieve even more with their busy workloads. 

- staff working on **Diversity & Inclusion (D&I)** elements of the **Greater Manchester, Cheshire and Merseyside (GMMC) Young Adults (YAs) project** for those in custody or the community with a small amount of individual coaching for staff too. YAs are one of the most complex, vulnerable and challenging groups with disproportionately high levels of violence and self-harm. 

_“I began thinking ‘I don’t have time for this!’ and ended up reenergised with much better ideas, different ways to get money and some really good projects started as a result…. Now I’m bringing that into the workplace and inspiring my team instead of just telling them what to do.”_ 

## **IT’S NEVER TOO EARLY** 

CIAO began work with 11+ year olds in **Dean Trust Ardwick** school (DTA) thanks to funding from the **Department for Education** through **Manchester City Council** (which is one of 10 national SAFE taskforce pilots in serious violence hotspots “to protect young people at risk of truancy and from being permanently excluded”). All other schools have mentors but Manchester wanted to include coaches after hearing a CIAO presentation at a GMCA VRU event showcasing the work now completed with Salford Youth Justice Service (YJS) and with Girls who’ve committed violent crime across Greater Manchester. 

A student who was being ‘removed’ from classes 5 times a week reduced this to just once in 5 weeks because _“Before coaching I thought no one was on my side.”_ Their change in attitude, thinking and behaviour is also affecting other relationships positively in school and out. 

As a result of the coaches’ impact from their very first day, we are now starting coaching in two other Manchester schools **Co-op Academy Belle Vue** and **Didsbury High School** too. 

## iv. **Communication** 

Clients, commissioners, coaches and others value what coaching does. 

Our focus remains on the actual coaching but we’ve still found time and energy to share what CIAO does more widely, both formally and through coaches having numerous conversations with friends and strangers. Interesting and promising exchanges continue to take place with criminal justice practitioners and coaches, including from Tonga and Mumbai. Clare and Liz were delighted to be able to add to this when they accepted a prestigious invitation from Women of the Year to their annual lunch for “women from across the UK and around the world who are doing remarkable work and making a difference to others”: this was particularly apt in Liz’s final year as CIAO’s Chair. 

CIAO has fed into numerous reviews and consultations including: Early Intervention, Prevention and Diversion for the Ministry of Justice’s Women in the Criminal Justice System Expert Group with The Right Honourable Damian Hinds, MP, Minister of State at the Ministry of Justice. We shared our experience and suggestions about barriers to employment for women leaving prison, as well how coaching is being used by Social Prescribers in prisons too. 

We’ve been interviewed by policy people, hosted visits, attended events such as The Centre for Social Justice (CSJ) Big Listen North West and fed into research like ‘Women working to support women in the welfare sphere: Psychosocial challenges’, a strong contender for best acronym ever (WWSWWS). 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

## **YEAR ENDED 31 MARCH 2023** 

We’ve run workshops in prison and spoken on panels online and in person; as well as writing short pieces to accompany them (where Clare puts all the more prosaic things she forgot to say at the time). 

This proactive outreach is reinforced by a website refresh to help those who are curious about all we do (and have done) find out more through the menus about our ‘Publications and Impact’, descriptions for ‘Commissioners’, and a welcome for ‘CIAO Clients’ on the front page as they come first (as you’ll find out if you scan our new QR code here). 


## v. **Processes** 

Making everything CIAO does as clear, simple and as human as possible, so that coaches can put their energy into great coaching. 

The Support Team continues to review strategic activity, including how to increase our effectiveness and efficiency, so that we all do more of the work that has impact and meaning. This year’s vital activity behind the scenes has included ensuring the charity’s online elements exceed the demands of Cyber Essentials and other administrative and infrastructure development preparing for eagerly anticipated new contracts. 

Evaluation processes to show coaching’s impact have been maintained by all CIAO’s services, with the national schools’ work pilot also being evaluated nationally. 

Sharing all that is going on, including our learning and our successes, is part of what binds us together, so ‘CIAO News’ emails from the Support Team play a key part in reminding us who’s who and what really matters i.e. the impact coaching has on our clients. We also introduced occasional thoughtprovoking CIAO Q&I (Questions & Ideas) evening sessions as a chance meet informally online with Clare and Karen (our Founder and Chair) for Question-asking & Ideas-sharing. 

Some of this essential background support was made possible by anonymous charitable funding and we thank all those behind that. Great admin makes even greater things possible. 

## **ORGANISATIONAL STRUCTURE** 

CIAO’s Support Team exists to enable the coaches and service coordinators to provide the best coaching possible for all our clients and commissioners. 

The Support Team continues to include the Founder (combining the roles of Head of Delivery and Head of Development) and the Head of Business Support. They both report directly to the Board and share operational control and accountability as an interdependent and self-managing team. The Head of Business Support focuses on finances, data, policies, legal elements and making admin easy for the coaches; while the Founder focuses on our great coaching services and leads on internal and external development. The Board and the whole of CIAO are also strengthened by the operational quality assurance link that Jules Roberts (who is a Coach, Coordinator and Supervisor), now brings through attending all Board meetings and overseeing a number of our services too. 

The three of them enjoy working closely with others with delivery distributed collaboratively across a number of Coordinators. This increases resilience, reduces the risks and brings a richness and breadth. 

Everyone works part-time and is self-employed, which keeps CIAO in a strong position to react and create whatever structure the evolving future requires. 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **TRUSTEES' ANNUAL REPORT** 

**YEAR ENDED 31 MARCH 2023** 

## **RESERVES AND RISK** 

As CIAO grows, the Board continues to aim to retain undesignated reserves at a level of three months’ running costs. Three months’ running costs give a margin for risks (such as a commissioner defaulting on a payment) and reflect the structure of the organisation with low fixed costs through flexible contracting and no directly employed staff, as well as relatively small contractual responsibilities and liabilities to contractors. CIAO will look to build a higher level of reserves as the future remains very uncertain and there is a need for greater working capital as we scale up to take on larger contracts. 

The major risks to which the charity is exposed, as identified by the trustees, have been reviewed, and systems or procedures established to manage and mitigate those risks. 

## **THANKS** 

The trustees remain immensely grateful to everyone involved with Coaching Inside and Out, both paid and unpaid colleagues and friends, as they continue to give well beyond anything you might reasonably expect. CIAO would simply not exist without them. 

In particular we would like to thank: 

- Two long-standing charitable funders (The Artemis Charitable Trust and another who prefers to remain anonymous) for their continuing support. 

- Our commissioners and their staff, who enable us to reach our clients; 

- Our Board, who offer their expertise and take on the responsibilities of Trustees and Non-Executive Directors; and 

- CIAO’s extraordinary coaches and their clients who do the really hard work. 

## **FINANCIAL REVIEW** 

The charity recorded a loss in the period of £63,573 and still maintained reserves of £29,041. This is a positive position as it reflects CIAO successfully delivering the last of the coaching it was unable to do during Covid lockdowns. The charity had already been paid by commissioners for this in 2020 and was no longer required to use the money for coaching but chose to, as it’s why we exist. 

## **ACCOUNTANTS** 

Are deemed to be re-appointed under section 487(2) of the Companies Act 2006. 

## **SMALL COMPANY PROVISIONS** 

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption. 

Signed on behalf of the trustees 


Karen Ainsworth, Chair 

2 October 2023 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **(INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)** 

## **YEAR ENDED 31 MARCH 2023** 

|||**Total Funds**|Total Funds|
|---|---|---|---|
|||**2023**|2022|
||**Note**|**£**|£|
|**INCOMING RESOURCES**||||
|Incoming resources from generating funds:||||
|Donations|**4**|**7,500**|8,000|
|Coaching income|**5**|**36,864**|55,250|
|**TOTAL INCOMING RESOURCES**||**44,364**|63,250|
|**RESOURCES EXPENDED**||||
|Charitable activities||**(107,937)**|(104,283)|
|**TOTAL RESOURCES EXPENDED**||**(107,937)**|(104,283)|
|**NET INCOMING RESOURCES FOR THE YEAR**||**(63,573)**|(41,033)|
|**RECONCILIATION OF FUNDS**||||
|Total funds brought forward||**92,614**|133,647|
|**TOTAL FUNDS CARRIED FORWARD**||**29,041**|92,614|



The Statement of Financial Activities includes all gains and losses in the year. 

All of the above amounts relate to continuing activities. 

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## **COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **STATEMENT OF FINANCIAL POSITION** 

## **31 MARCH 2023** 

|**Note**<br>**CURRENT ASSETS**<br>Money other people owe us (Debtors)<br>**7**<br>Cash at Bank<br>**MONEY WE OWE OTHER PEOPLE (CREDITORS)**<br>Amounts falling due within one year<br>**8**<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>**FUNDS**<br>Unrestricted Income Funds<br>**9**<br>**TOTAL FUNDS**||**2023**<br>2022<br>**£**<br>£<br>**7,500**<br>15,000<br>**24,120**<br>101,560<br>**31,620**<br>116,500<br>**(2,579)**<br>(23,946)<br>**29,041**<br>92,614<br>**29,041**<br>92,614<br>**29,041**<br>92,614<br>**29,041**<br>92,614<br>**29,041**<br>92,614|
|---|---|---|
||||



For the year ended 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. 

Trustees' responsibilities: 

- The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and 

- The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. 

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. 

These accounts were approved by the members of the Board and authorised for issue on 2 October 2023 and are signed on their behalf by: 


Karen Ainsworth Director Company Registration Number: 8453619 

**The notes on pages 15 to 16 form part of these accounts.** 

14 



**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **NOTES TO THE ACCOUNTS** 

**YEAR ENDED 31 MARCH 2023** 

## **1. GENERAL INFORMATION** 

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 41 Greek Street, Stockport, SK3 8AX. 

## **2. STATEMENT OF COMPLIANCE** 

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. 

## **3. ACCOUNTING POLICIES** 

## **Basis of accounting** 

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. 

The financial statements are prepared in sterling, which is the functional currency of the entity. 

## **Fixed assets** 

All fixed assets are initially recorded at cost. 

|**4.**|**DONATIONS**|**Unrestricted**|**Total Funds**|Total Funds|
|---|---|---|---|---|
|||**Funds**|**2023**|2022|
||||**£**|£|
||Charitable Donations||**7,500**|8,000|
||Individual Donations||**-**|-|
||Gift Aid Donations||**-**|-|
||||**7,500**|8,000|
|**5.**|**COACHING INCOME**|**Unrestricted**|**Total Funds**|Total Funds|
|||**Funds**|**2023**|2022|
|||**£**|**£**|£|
||||**36,864**|55,250|



15 



**COACHING INSIDE AND OUT COMPANY LIMITED BY GUARANTEE** 

## **NOTES TO THE ACCOUNTS** 

## **YEAR ENDED 31 MARCH 2023** 

## **6.    STAFF COSTS AND EMOLUMENTS** 

No salaries or wages have been paid to employees, including the members of the Board, during the year. All activities undertaken have been carried out on a self-employed basis. 

## **7.    MONEY OTHER PEOPLE OWE US (DEBTORS)** 

|||||**2023**|2022|
|---|---|---|---|---|---|
|||||**£**|£|
||Debtors|||**7,500**|15,000|
|||||**7,500**|15,000|
|**8.**|**MONEY WE OWE OTHER PEOPLE (CREDITORS)**|||||
||Amounts falling due within one year:|||||
|||||**2023**|2022|
|||||**£**|£|
||Trade creditors|||**-**|16,275|
||Accruals (Accountants’ fee)|||**-**|275|
||VAT|||**2,579**|7,940|
|||||**2,579**|24,490|
|**9.**|**UNRESTRICTED INCOME FUNDS**|||||
|||**Balance at**||**Incoming**|**Balance at**|
|||**1 April 2022**||**Resources**|**31 March 2023**|
||||**£**|**£**|**£**|
||General Funds|**92,614**||**(63,573)**|**29,041**|



## **10. COMPANY LIMITED BY GUARANTEE** 

Under paragraph 3 of the Company's Memorandum of Association every member of the Company undertakes to contribute such amounts as may be required (not exceeding £10) to the assets of the Company if it should be wound up while they are a member or within one year after they cease to be a member, for payment of the Company's debts and liabilities contracted before they cease to be a member, and of costs, charges and expenses or winding up, and for the adjustment of the rights of the contributors amongst themselves. 

16