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← Coaching Inside And Out

2024-03-31-accounts

Company Registration Number - 8453619

Charity Registration Number - 1153349

Coaching Inside and Out

Report and Accounts

31 March 2024

1

Coaching Inside and Out

Report and accounts for the year ended 31 March 2024

Contents

Page
Charity information 1
Trustees' Annual Report 2
Statement of directors' responsibilities 10
Independent Examiner's Report 12
Funds Statements:
Statement of Financial Activities 14
Movements in funds 15
Income and Expenditure account 15
Balance Sheet 16
Notes to the Accounts 17

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

The Trustees present their Report and Accounts for the year ended 31 March 2024, which also comprises the Directors' Report required by the Companies Act 2006.

Reference and administrative details

The charity name.

The legal name of the charity is: Coaching Inside and Out Limited.

The charity's areas operation and UK charitable registration.

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1153349.

The charity does not operate in any overseas jurisdictions.

Legal structure of the charity

The charity is constituted as a company limited by guarantee, registered under the Companies Acts. The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers, other than those imposed by Charity Law.

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. The trustees are all individuals.

The principal operating address, telephone number, email and web addresses of the charity are:

c/o Adding Value Consultancy Limited

Studio 6, Bluecoat Chambers, School Lane Liverpool, L1 3BX Telephone: 07920776067 Email Address: ciao@coachinginsideandout.org.uk Web address: coachinginsideandout.org.uk

The registered office of the charity for Companies Act purposes is:

Studio 6, Bluecoat Chambers School Lane, Liverpool

L1 3BX

The Trustees in office on the date the report was approved were:

Karen Ainsworth (appointed 21 October 2022) Ben Amponsah (appointed 20 May 2019) Evelyn Asante-Mensah OBE (appointed 22 January 2024) Stewart Brown (appointed 21 October 2022) John Dunleavy (appointed 21 October 2022)

The above persons served as Trustees during the year ended 31 March 2024:

The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.

1

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

THE CHARITY’S 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:

ACTIVITIES

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

Coaching Inside and Out worked with men, women, families and children at risk of offending, as well as people in prison and people with convictions in the community. The charity also coached staff working with its clients and families who support them.

CIAO’s coaches enabled 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. The charity’s Coaching Circles model continued to help clients and staff in organisations we work with take a coaching approach and transform their impact with colleagues and clients.

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

  1. Delivering coaching;

  2. Challenging assumptions and advocating for the wider use of coaching;

  3. Increasing the demand for coaching by commissioners;

  4. Increasing the supply of coaching by organisations and individual coaches; and

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

These activities all further the charity's purpose for the public benefit and were delivered using the following ‘enablers’:

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

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

  3. 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.

  4. Communication - Clients, commissioners, coaches and others value what coaching does.

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

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

2

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

THE DIFFERENCE CIAO MADE

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 with 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 saw huge shifts in well-being, hope and participation that lead to improvements in many aspects of clients’ lives as they got to the root of their problems, took responsibility, reduced the harm they do themselves and others, came off drugs, engaged with education, improved their housing and finances, got fit, got jobs, started their own businesses and looked for more ways to help others.

Coaching Circles have helped teams and individuals generate fresh ideas, deepen their understanding and get more out of themselves and others simply by asking questions. Coaching Circles 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.

The charity’s beneficiaries are far wider than those we coach and included clients’ children, victims and the communities in which we and they all live. There was a multiplying ripple effect through clients’ changed attitudes and behaviour. Follow ups showed clients helping others, inside and out, including working in the NHS and voluntary sector, becoming economically active and paying taxes, often for the first time.

ACHIEVEMENTS

NB

The ‘Trustees' Annual Report’ in the last Accounts for 2022/23 was for the year between our AGMs covering to the end of September 2023. However, this report now relates solely to the period covered by the Accounts themselves.

Providing coaching

CIAO’s successful long-term strategy has been to have diverse sources of income with commercial contracts maintaining our essential core, so we have reliable independence for the charity’s creative development and long-term impact.

However, as CIAO continues to operate in a challenging funding and commissioning environment with increasingly difficult national finances, in June 2023 the extreme uncertainty meant the Board decided to explore charitable funding while continuing to bid for contracts. As a result of this dual approach in December we were delighted to be awarded a Greater Manchester Probation Service contract and to hear we had secured National Lottery Awards for All funding for our work in Styal prison with the Foyle Foundation agreeing funding for our core.

The charity was born out of austerity and in response to a real unmet need. Conditions continuing to worsen made it even more remarkable that CIAO managed to deliver so much in times of real financial pressure, including developing, starting, maintaining and expanding a number of new services (including coaching in the schools as described below).

3

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

These major new contracts are extraordinary recognition of the evidence people have seen of the impact of our innovative approach over the years in prisons and the community.

CLIENTS & COACHES

CIAO has coached 1,711 since we began in 2010 up until 31 March 2024 with 181 clients in that final year alone. The charity has recruited, trained and developed over 70 coaches. At the end of the year 33 coaches were available for coaching and 11 were actively delivering services with 6 more outstanding people recruited in March 2024 out of the 18 who applied.

Coaches and commissioners have continued to show great flexibility and patience in every service. Some coaches signed up to travel long-distances to fulfil our commitments 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.

CIAO’s coaches already have great skills and experience. They also really value sharing this and learning from others through the charity’s excellent developed opportunities. Training on Shame and Restorative Approaches was back by popular demand (by a coach who worked for CIAO with people convicted of sexual offences in HMP Ashfield). We began a series of Diversity Workshops 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. As well as the informal training and learning at social events, other more formal sessions included: ‘Parallel Processing’, ‘Time to Think’ and the essential annual Safeguarding refresher training. We also introduced thought-provoking CIAO Q&I (Questions & Ideas) evening sessions as a chance meet online with Clare and Karen (our Founder and Chair) for Question-asking & Ideas-sharing.

Alongside this, our commitment to developing coaches continued to include those who brought additional diversity and insight with experience of the criminal justice system themselves. CIAO worked to increase people’s coaching experience and ability without them having to pay for coaching courses. The benefits to CIAO and our clients included energy and ideas, as well as great coaches with even wider and deeper perspectives.

The Support Team continues to increase our effectiveness and efficiency, so that we all do more of the work that has impact and meaning. Additional core funding for this essential background support is really appreciated. Great admin makes even greater things possible.

Thank you to all those involved in every way. What follows is why we all know it’s worth it.

INSIDE…

The coaching format specially designed for Achieve North West Connect with cohorts of six prisoners in a mix of individual and group sessions was immediately recommissioned because of all it achieved thanks to the coaches’ skill and determination. The ongoing work with Achieve in HMP Styal supported women’s transitions in various forms, including from cells on the wing to more group interaction in the houses.

In HMP/YOI Hindley we also worked with young men near release who weren’t engaging in the prison regime, many of whom were in gangs and harming themselves or others. Gang membership and security risks greatly added 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 saw 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.” As the prison put it: “CIAO is up there as one of the best training and employment aspects that we provide in the employment hub… it's changing their perceptions.” The impact was dramatic: someone who had never been out of custody for more than 2 weeks had been out for over 2 months and offered a job.

CIAO’s coaching in HMP Drake Hall was extended by Practice Plus Group . The value was clear both inside and out in evaluation calls made to women released into the community who asked CIAO 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.”

CIAO is delighted that fundamental funding was secured for a full service to restart in HMP Styal with additional support and development to make it both sustainable and ‘open all hours’. Additional funding applications will build on the potential of this opportunity.

4

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

… AND OUT

Greater Manchester Probation began a new coaching service in spring 2024 for men and women who’ve committed serious acquisitive offences such as robbery and burglary under Integrated Offender Management (IOM). This is lasting 15 months and was put out to tender after our extremely rapid and effective 10-week pilot two years ago for men who were anxious or depressed in just one borough.

CIAO also maintained contact with Nottingham Probation following our successful pilot with them around 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 commissioned further Coaching Groups for Senior Probation Officers from all the offices throughout the whole of the SW region 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.”

Coaching Groups were renamed Coaching Circles (as that captures the essence of how participants take it in turns to coach one another after learning how) when South Central Probation commissioned them for 120 of their staff in 20 sets after hearing of their impact in South West Probation.

CIAO continued to support the Greater Manchester, Cheshire and Merseyside (GMMC) Young Adults (YAs) project for those in custody or the community. YAs are one of the most complex, vulnerable and challenging groups with disproportionately high levels of violence and self-harm. This linked in with our coaching of Young Adults in HMP/YOI Hindley through Achieve above.

IT’S NEVER TOO EARLY

CIAO began work with 11+ year olds in Dean Trust Ardwick school (DTA) in the summer term thanks to funding from the Department for Education through Manchester City Council (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 included coaches after a CIAO presentation at a Greater Manchester Combined Authority (GMCA) event showcased the work completed with Salford Youth Justice Service (YJS) and with girls who’ve committed violent crime across Greater Manchester funded by the Violence Reduction Unit (VRU).

A student 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.” Changes in attitude, thinking and behaviour also improved other relationships in school and out.

As a result of the coaches’ impact from their very first day, CIAO also began coaching in two other Manchester schools ( Co-op Academy Belle Vue and Didsbury High School ) in the new school year. This recommissioning and expansion is until summer 2025.

School staff also benefited from CIAO’s Coaching Circles adapted by a coach for 18 pastoral and inclusion staff across two sessions at an Inset Day.

5

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

CIAO DOES SO MUCH MORE THAN COACH

Raising public awareness of the effectiveness of coaching & Providing support, training, development and consultancy to increase its availability

Our focus remains on the coaching itself 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 within the criminal justice system and outside it. Evaluation processes to show coaching’s impact were maintained by all CIAO’s services, with the national schools’ work pilot also being evaluated nationally.

CIAO has fed into numerous reviews and consultations as well as being invited to more social events such as the Social Enterprise UK awards. 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 further research through Clinks and others. We spoke online and in person e.g. running workshops at the end of project event with regional and national attendees in September for the Greater Manchester, Cheshire and Merseyside (GMMC) Young Adults (YAs) project for those in custody or the community, speaking at Achieve’s Celebration Event and addressing Cambridge University Laidlaw Scholars.

This proactive outreach was 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 we put them first. More work is underway to make this even more helpful.

PLANS FOR THE FUTURE

Coaching Inside and Out is now in our 15th year and preparing for its 15th anniversary celebrations in October 2025 (after our 10th birthday celebrations in 2020 were severely affected by the coronavirus).

As well as writing about our increasingly wide range of clients, fabulous coaches and commissioners across all stages of the criminal justice system and beyond; we shall use other media and diverse ways to illustrate all we have seen and done. We have many stories to tell that can help people looking to do similar work as well as all those interested in people and the power of coaching. This will include curating and sharing the wealth of resources built up from all our learning with a wide variety of voices capturing the magic of coaching over those years.

We’ll further evaluate the impact of our first decade and a half with the increases in well-being, hope and participation; as well as across a range of more concrete areas such as relationships, work and housing. As always, we shall gather and share stories of the changes in clients’ lives and the social impact linked to this, as we have done since we began in 2010.

6

Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Coaching Inside and Out’s trustees have a fiduciary responsibility and provide strategic oversight and direction. They are all volunteers and receive no remuneration or financial benefits. Three former trustees (Professor Chris Fox, Helen McFarlane and Liz Cross) remain as advisers to ensure continuity and ready access to their expertise in support of the current trustees.

The Board has quarterly Board meetings and a ‘Delegation Framework’ outlining responsibilities for functions and tasks, including delegated payment authority limits.

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 with operational control and accountability) and the Head of Business Support. The Head of Business Support focuses on finances, data, policies, legal elements and making admin efficient and easy for the coaches; while the Founder focuses on our great coaching services and leads on internal and external development. The whole of CIAO is also strengthened by the operational quality assurance that Jules Roberts brings as a Coach, Coordinator and Supervisor. 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 with various new and existing services.

TRUSTEE RECRUITMENT AND APPOINTMENT

Trustees are normally recruited through a range of methods (including online advertising and social networks, as well as word of mouth) with an interactive recruitment event, involving Board members and coaches, followed by individual interviews.

This year the Board chose to appoint Evelyn Asante-Mensah OBE without the usual recruitment process as there was a need for her experience within CIAO and she has been involved with the charity from its very beginning. She was interviewed by the Chair and other Board members who welcomed her great expertise as Chair of the Pennine Care NHS Foundation Trust with senior level experience in health, education and housing for over 25 years, as well as working in the voluntary and community sectors.

Trustees are appointed by majority vote for three-year terms and can be re-appointed twice.

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Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

FINANCIAL REVIEW

The charity's financial position at the end of the year ended 31 March 2024

The financial position of the charity at 31 March 2024 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:

detailed in the accounts, can be summarised as follows:
Net income
Unrestricted Revenue Funds available for the
general purposes of the charity
Total Funds		 2024
£
3,307
32,348
32,348		 2023
£
(63,573)
29,041
29,041

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Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

The trustees are pleased to see the efforts of all involved are reflected not just in the way CIAO’s clients improve their own lives and lives of others, but also in the charity delivering its services efficiently as well as effectively. This resulted in a surplus in the period of £3,307 with reserves of £32,348 enabling the great work to continue.

CIAO’s income is finally back up to pre-pandemic levels after three years in which we chose to deliver coaching in prisons delayed by Covid lockdowns even though commissioners no longer required us to use the funding for that. However, coaching those who rarely have access to this life-changing opportunity is why we exist, so delivering those essential services was clearly the right decision for the charity to make.

RESERVES AND RISKS

CIAO aims 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 is looking 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 have been identified and reviewed by the trustees with systems or procedures established to manage and mitigate those risks. These are reviewed quarterly at every Board meeting in response to news and discussions, with constant updating by the Support Team as issues arise.

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.

Bankers: Cooperative Bank, Business, PO Box 250, Skelmersdale, WN8 6WT

Accountants: Adding Value Consultancy, Studio 6, Bluecoat Chambers, Liverpool, L1 3BX

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Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

Availability and adequacy of assets of each of the funds

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

Details of The Independent Examiner

Matthew Brown Member of CPFA Bluecoat Chambers School Lane Liverpool Merseyside L1 3BX

Statement of the Directors' and Trustees' Responsibilities

The charity's Trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).

In particular, the Companies Act 2006, and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to:

departures disclosed and explained in the financial statements;

The law requires that the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.

The Trustees 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 comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that, on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.

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Coaching Inside and Out

Company Registration Number - 8453619

Trustees' Annual Report for the year ended 31 March 2024

Method of preparation of accounts - small company provisions

The financial statements are set out on pages 14 to 16.

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies’ regime.

This report was approved by the board of trustees on 28 October 2024.

KAREN AINSWORTH

Chair, Director and Trustee

11

Coaching Inside and Out

Company Registration Number - 8453619

Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2024

I report to the Trustees on my examination of the financial statements of the charitable company on pages 14 to 25 for the year ended 31 March 2024 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 17.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 9, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.

The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner's Statement and scope of work undertaken

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide

Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.

I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.

12

Independent Examiner's Statement, Report and Opinion

Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Signed:

Matthew Brown Independent Examiner

13

Coaching Inside and Out

Company Registration Number - 8453619

Coaching Inside and Out - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006)

Income & Endowments from:
Donations
Charitable activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income for the year
Net income after transfers
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Current year
Unrestricted
Funds
2024
£
12,500
133,026
145,526
142,219
142,219
3,307
3,307
3,307
29,041
32,348		 Current year
Restricted
Funds
2024
£
400
-
400
400
400
-
-
-
-
-		 Current year
Total Funds
2024
£
12,900
133,026
145,926
142,619
142,619
3,307
3,307
3,307
29,041
32,348		 Prior Year
Total Funds
2023
£
7,500
36,864
44,364
107,937
107,937
(63,573)
(63,573)
(63,573)
92,614
29,041

The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.

A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.

All the prior year transactions were unrestricted items, and no further analysis is required.

All activities derive from continuing operations.

The notes attached on pages 17 to 25 form an integral part of these accounts.

14

Coaching Inside and Out

Company Registration Number – 8453619

Statement of Financial Activities for the year ended 31 March 2024

Movements in revenue and capital funds for the year ended 31 March 2024

Revenue accumulated funds

transfers
Unrestricted
Funds
2024
Accumulated funds brought forward
£
29,041
Recognised gains and losses before
3,307
32,348
Closing revenue funds
32,348
Summary of funds
Unrestricted
and
Designated funds
2024
£
Revenue accumulated funds
32,348		 Restricted
Funds
2024
£
-
-
-
-
Restricted
Funds
2024
£
-		 Total
Funds
Last year
Total Funds
2024
2023
£
29,041
£
92,614
3,307
(63,573)
32,348
29,041
32,348
29,041
Total
Last Year
Funds
Total Funds
2024
2023
£
£
32,348
29,041

Income and Expenditure Account for the year ended 31 March 2024 as required by the Companies Act 2006

Companies Act 2006
Income
Income from operations
Investment income
Gross income in the year before exceptional items
Gross income in the year including exceptional items
Expenditure
Charitable expenditure, excluding depreciation and amortisation
Governance costs
Realised losses on disposals of social investments which are programme related
Total expenditure in the year
Net income before tax in the financial year
Tax on surplus on ordinary activities
Net income after tax in the financial year
Retained surplus for the financial year
All activities derive from continuing operations.		 2024
£
145,926
-
145,926
145,926
141,719
900
-
142,619
3,307
-
3,307
3,307		 2023
£
44,364
-
44,364
44,364
107,937
-
-
107,937
(63,573)
-
(63,573)
(63,573)

In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.

The notes attached on pages 17 to 25 form an integral part of these accounts.

15

Coaching Inside and Out

Company Registration Number - 8453619

Balance Sheet as at 31 March 2024

Notes 2024 2023
£ £
Current assets
Debtors 8 36,061 7,500
Cash at bank and in hand 63,232 24,120
Total current assets 99,293 31,620
Creditors: amounts falling due within Creditors: amounts falling due within
one year 9 (66,945) (2,579)
Net current assets 32,348 29,041
The total net assets of the charity 32,348 29,041
The total net assets of the charity are funded by the funds of the charity, as follows: The total net assets of the charity are funded by the funds of the charity, as follows: The total net assets of the charity are funded by the funds of the charity, as follows:
Unrestricted Funds
Unrestricted Revenue Funds 13 32,348 29,041
Total charity funds 32,348 29,041

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the company to obtain an audit in accordance with section 476 of the Act.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 12.

The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies’ regime.

KAREN AINSWORTH

Chair, Director and Trustee

Approved by the Board of Trustees on 28 October 2024

The notes attached on pages 17 to 25 form an integral part of these accounts.

16

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

Policies relating to the production of the accounts.

Basis of preparation and accounting convention

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2019, applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.

Going Concern

There are no uncertainties about going concern.

Risks and future assumptions

The charity is a public benefit entity.

Policies relating to categories of income and income recognition.

Accounting for deferred income and income received in advance

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.

Where time-related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.

Recognition of liabilities and expenditure

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.

Liabilities arising from future funding commitments and constructive obligations, including performance-related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities and is decreased by the utilisation of any provision within the period and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.

17

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

Policies relating to assets, liabilities and provisions and other matters.

Debtors

Debtors are measured at their recoverable amounts at the balance sheet date.

Creditors and provisions

Creditors and provisions are measured at their due amounts at the balance sheet date.

Cash and bank balances

Cash held by the charity is included at the amount held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.

Fund Accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.

Restricted funds are subject to restrictions on their expenditure imposed by the donor or as implied by law. There are no designated funds.

There are no endowment funds.

2 Liability to taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 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 exclusively on the specific charitable objects of the charity and for no other purpose.

3 Winding up or dissolution of the charity

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.

4 Significance of financial instruments to the charity's position

There are no significant implications of such matters.

No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.

5 Remuneration and payments to Trustees and persons connected with them

No trustees or persons connected with them received any remuneration from the charity, or any related entity.

18

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

6 Deferred income - Unrestricted and Designated funds
Current Year
Opening
Deferrals
£
HMPPS (Probation Service South Central Region)
Total
These deferrals are included in creditors
7 Deferred income - Restricted funds
Current Year
Opening
Deferrals
£
The National Lottery Community Fund
Total
These deferrals are included in creditors
8 Debtors
Trade debtors
Prepayments and accrued income
9 Creditors: amounts falling due within one year
Accruals
Deferred Income - Unrestricted & designated funds
Deferred Income - Restricted funds
Other taxes and social security costs		 6 Deferred income - Unrestricted and Designated funds
Current Year
Opening
Deferrals
£
HMPPS (Probation Service South Central Region)
Total
These deferrals are included in creditors
7 Deferred income - Restricted funds
Current Year
Opening
Deferrals
£
The National Lottery Community Fund
Total
These deferrals are included in creditors
8 Debtors
Trade debtors
Prepayments and accrued income
9 Creditors: amounts falling due within one year
Accruals
Deferred Income - Unrestricted & designated funds
Deferred Income - Restricted funds
Other taxes and social security costs		 Released
Received
Deferred
from prior
less released
at year end
years
in year
£
£
£
-
-
22,260
22,260
-
-
22,260
22,260
Opening
Deferrals
£		 2024
2023
£
£
22,260
-
Released
Received
Deferred
from prior
less released
at year end
years
in year
£
£
£
-
-
19,963
19,963
-
-
19,963
19,963
2024
2023
£
£
19,963
-
2024
2023
£
£
30,840
7,500
5,221
-
36,061
7,500
2024
£
2023
£
14,269
-
22,260
-
19,963
-
10,453
2,579
66,945
2,579

19

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

10 Income and Expenditure account summary

Income and Expenditure account summary
At 1 April 2023
Surplus after tax for the year
At 31 March 2024		 2024
£
29,041
3,307		 2023
£
92,614
(63,573)
32,348 29,041

11 No related party transactions

There were no transactions with related parties in the year.

12 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2024
Current Assets
Current Liabilities
At 1 April 2023
Current Assets
Current Liabilities		 Unrestricted
Designated
funds
funds
£
£
99,293
(46,982)
Restricted
Total
funds
Funds
£
£
-
-
99,293
-
(19,963)
(66,945)
52,311 -
(19,963)
32,348
Unrestricted
Designated
funds
£
funds
£
31,620
(2,579)
Restricted
Total
funds
£
Funds
£
-
-
31,620
-
-
(2,579)
29,041 -
-
29,041

13 Change in total funds over the year as shown in Note 12, analysed by individual funds

Unrestricted and designated funds:
Unrestricted Revenue Funds
Total unrestricted and designated funds
Total charity funds		 Funds
brought
forward from
2023
Movement in
funds in 2024
Transfers
between
funds in 2024
See Note 14
£
£
£
29,041
3,307
-		 Funds
brought
forward from
2023
Movement in
funds in 2024
Transfers
between
funds in 2024
See Note 14
£
£
£
29,041
3,307
-		 Funds
carried
forward to
2025
£
32,348
29,041
3,307		 - 32,348
29,041
3,307		 - 32,348

20

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

14 Analysis of movements in funds over the year as shown in Note 13

Unrestricted and designated funds:
Unrestricted Revenue Funds
Restricted funds:
The National Lottery Community Fund		 Income
Expenditure
2024
2024
£
£
145,526
(142,219)
400
(400)		 Other
Gains &
Losses
Movement
in funds
2024
2024
£
£
-
3,307
-
-
145,926
(142,619)		 -
3,307

15 The purposes for which the funds as detailed in note 13 are held by the charity are:

Unrestricted and designated funds:

These funds are held for the meeting the objectives of the charity, and to Unrestricted Revenue Funds provide reserves for future activities, and, subject to charity legislation, are free from all restrictions on their use.

Restricted funds:

The National Lottery Community Fund

Coaching women in Styal prison and developing their coaching ability.

16 Ultimate controlling party

The charity is under the control of its legal members.

Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

21

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

This analysis is classified by conventional nominal descriptions and not by activity.

17 Donations, Grants and Legacies

Donations, Grants and Legacies
Donations and gifts from individuals
Anonymous donation
Total donations and gifts from individuals
Revenue grants from government and
public bodies
The National Lottery Community Fund
Total public sector revenue grants
Revenue grants and donations from
Non-public bodies
The Foyle Foundation
Total private sector revenue grants
Total Donations, Grants and Legacies		 Current year
Unrestricted
Funds
2024
£
5,000
5,000
Current year
Unrestricted
Funds
2024
£
-		 Current year
Restricted
Funds
2024
£
-
-
Current year
Restricted
Funds
2024
£
400
400
Current year
Restricted
Funds
2024
£
-
-
400		 Current year
Total Funds
2024
£
5,000
5,000
Current year
Total Funds
2024
£
400
400
Current year
Total Funds
2024
£
7,500
7,500
12,900		 Prior Year
Total Funds
2023
£
7,500
7,500
Prior Year
Total Funds
2023
£
-
- -
Current year
Unrestricted
Funds
2024
£
7,500		 Prior Year
Total Funds
2023
£
-
7,500 -
12,500 7,500

22

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

18Charitable income from funders
Contractual payments from public
bodies to fund charitable activities
Local Authority and Government Funding
Total contractual payments from public
bodies		 Current year
Unrestricted
Funds
2024
£
111,110		 Current year
Restricted
Funds
2024
£
-
-		 Current year
Total Funds
2024
£
111,110
111,110		 Prior Year
Total Funds
2023
£
36,864
111,110 36,864

23

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

Contractual payments from non-public
bodies to fund charitable activities
Not for profit contracts
Total contractual payments from non-
public bodies
Current year - income from funders
Total Income from charitable activities
Current year
Income from funders
Total from charitable activities		 Current year
Unrestricted
Funds
2024
£
21,916		 Current year
Restricted
Funds
2024
£
-		 Current year
Total Funds
2024
£
21,916
21,916
Total Funds
2024
£
133,026
Current year
Total Funds
2024
£
133,026
133,026		 Prior Year
Total Funds
2023
£
-
21,916 - -
Unrestricted
Funds
2024
£		 Restricted
Funds
2024
£
-
Current year
Restricted
Funds
2024
£
-
-		 Prior Year
Total Funds
2023
£
133,026 36,864
Prior Year
Total Funds
2023
£
36,864
36,864
Current year
Unrestricted
Funds
2024
£
133,026
133,026

19 Total Income from charitable activities

20 Expenditure on charitable activities - Direct spending

Current Year
Coaching and Founder costs
Coaching travel costs
Supervision
Total direct spending		 Current year
Unrestricted
Funds
2024
£
108,920
5,053
1,450		 Current year
Restricted
Funds
2024
£
400
-
-		 Current year
Total Funds
2024
£
109,320
5,053
1,450
115,823		 Prior Year
Total Funds
2023
£
107,937
-
-
107,937
115,423 400

24

Coaching Inside and Out Company Registration Number - 8453619

Notes to the Accounts for the year ended 31 March 2024

21Support costs for charitable activities
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Employee costs not included in direct costs
Business support
22,900
-
Premises Expenses
Room Hire and refreshments
347
-
Administrative overheads
Office supplies and services
336
-
Business insurance
832
-
Training
300
-
Regulation and certification
1,058
-
Professional fees paid to advisors other than the auditor or examiner
Accountancy fees other than examination
or audit fees
Support costs allocated to charitable trading
costs
22Other Expenditure - Governance costs
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Independent Examiner's fees
900
-
Total Governance costs
900
-
23 Total Charitable expenditure
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
2024
2024
£
£
Total direct spending
115,423
400
Total support costs
25,896
-
Total governance costs
900
-
Total charitable expenditure
142,219
400
123
-
25,896
-		 Current year
Total Funds
2024
£
22,900
347
336
832
300
1,058
123		 Prior Year
Total Funds
2023
£
-
-
-
-
-
-
-
Current year
Total Funds
2024
£
900
900
Current year
Total Funds
2024
£
115,823
25,896
900
142,619
25,896		 -
Prior Year
Total Funds
2023
£
-
-
Prior Year
Total Funds
2023
£
107,937
-
-
107,937

All the expenditure in the prior year was unrestricted.

25