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2021-08-31-accounts

Company registration number: 08863937 Charity registration number: 1158921

THE DANIEL SPARGO-MABBS FOUNDATION (A COMPANY LIMITED BY GUARANTEE) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

THE DANIEL SPARGO-MABBS FOUNDATION

CONTENTS

Reference and Administrative Details 1
Report of the Trustees 2 to 13
Independent Examiner's Report 14
Statement of Financial Activities 15
Balance Sheet 16
Notes to the Financial Statements 17 to 29

THE DANIEL SPARGO-MABBS FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS

Trustees Dr S M Chacko (Chair) I H Smith (Vice-Chair) N S Martin J T Spargo-Mabbs T D Spargo-Mabbs R Lancaster (Treasurer) Secretary J A Ludlow Operational leadership and F Spargo-Mabbs management: Director and Operations Manager Company Registration Number 08863937 Charity Registration Number 1158921 Independent Examiner Harmer Slater Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

The trustees who are also directors of the charitable company for the purposes of the Companies Act 2006, present their report with the financial statements of the charitable company for the year ended 31 August 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Trustees

The following trustees served on the Board during the year and up to the date of approval of this report and also fulfilled the roles of directors of the charitable company.

Dr S M Chacko (Chair)

I H Smith (Vice-Chair)

J T Spargo-Mabbs

H G Ludlow (resigned 1 July 2021)

R Lancaster (Treasurer) (appointed 1 December 2020)

Objectives and activities

Objectives and aims

The Daniel Spargo-Mabbs Foundation aims to equip and enable young people to make safe, informed and independent choices about drugs.

The Foundation's objectives are:

  1. To provide evidence-based and innovative educational resources and programmes, support and advisory services about substance misuse for promoting healthy, informed choices for young people.

  2. To work directly with young people, schools, families, professionals and the community in increasing awareness about substance misuse.

  3. To empower young people with the knowledge, life skills and confidence they need to choose lives free of substance misuse.

  4. To support initiatives to educate young people about substance misuse through partnerships with them, schools, families, professionals, charities, universities and other agencies.

The DSM Foundation aims:

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Achievements and performance

Charitable activities for public benefits

The DSM Foundation has undertaken a number of charitable activities for public benefit, in line with their objectives. There has been an inevitable impact on these activities, however, as a result of the ongoing Covid-19 global pandemic and its consequences. This is described in more detail throughout the report.

Growth in 2020-2021

Despite lockdown restrictions being in place throughout the last academic year, the DSM Foundation has grown in reach, with 42 new schools, colleges, and organisations adding to the total number of 394 institutions with which we have worked or are working. We are now active across all 32 London boroughs, and across England, in Wales and Scotland and two EU countries. As well as enabling us to continue to deliver student workshops, the introduction of live online and recorded delivery has enabled an unexpected growth in the number and attendance of our parents' workshops.

Drugs and alcohol education programme for schools, colleges and universities

Due to ongoing and changing Covid restrictions in schools throughout the academic year the delivery and pattern of our drug and alcohol education work with young people, parents and carers, teachers and professionals continued to be different to pre-pandemic days. Our approach and offer have always been flexible and responsive, while maintaining rigorous adherence to evidence-based practice, in order to meet the needs of individual settings and their students, staff and families most effectively. This flexible approach has been vital in enabling us to continue delivering drug and alcohol education during ongoing restrictions, albeit at an inevitably reduced level. During much of the year we were not able to visit in person, and some schools remained closed to visitors all year, so instead delivered drug education via live-streamed talks and workshops, webinars and pre-recorded sessions.

In 2020-21 we delivered 167interactive drug and alcohol education workshops to 18,067 children and young people from 10-18 years. 66% of these were delivered virtually, either live-streamed or via pre-recorded workshops and talks, with just 34% delivered in person. In addition to these, our spiral curriculum of evidence-based planning and resources for teachers to deliver drug and alcohol education lessons to students in Personal, Social and Health Education (PSHE) was used by 56 schools. Three age-appropriate programmes for different year groups are designed to reinforce and build on students’ prior learning, adapted for shorter, bite-sized form time sessions for schools where timetables are too pressured to fit PSHE into lessons.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Parents' and carers' drugs and alcohol awareness sessions

In 2020-21 we delivered 30 workshops to 1,606 parents and carers, all of which were delivered via Zoom webinars. The interactive online workshop we developed for this purpose under the initial lockdown has become a very positive addition to our offer: we have been able to provide workshops easily for schools, regardless of their location; parents enjoy not having to travel in the evenings and appreciate the convenience of the workshops being accessible wherever they are, which has been ideal especially for boarding schools; schools avoid the logistics of hosting a live evening event; the workshops are easier to organise at shorter notice than would be possible with live delivery. Feedback from parents and schools has continued to be very positive.

Training for professionals

We delivered twenty training sessions to teachers and other professionals working with children and young people in a range of settings and contexts, including to teachers in schools around the UK, to safeguarding leads in schools around the world via the Safeguarding and Child Protection Association (part of the Boarding Schools Association), to street pastors with Ascension Trust and to Metropolitan Police volunteers.

Drugs and alcohol education in the academic year 2020-21

2020-21
Academic Academic Academic
year year year
2018-19 2019-20 2020-21
Number of settings worked with 193 182 158
Number of schools and colleges 170 166 106
Number of state-funded schools and colleges 123 122 69
Number of independent schools and colleges 47 44 37
Number of student workshops 408 284 167
Number of parent/carer workshops 32 22 30
Total settings ever worked with to end of academic year 330 352 394

Range of schools and colleges

Range of schools and colleges
Academic Academic Academic
year year year
Type of setting 2018-19 2019-20 2020-21
State-funded 72% 73% 66%
Independent 28% 27% 34%
State-funded provision includes:
Mainstream academies and comprehensives 60% 58% 48%
Faith schools 23% 21% 21%

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Grammar 7% 7% 12%
FE (16-19) 7% 7% 5%
Primary 2% 7% 7%
Alternative provision <1% <1% 2%
Special schools <1% 0% 5%

Impact of Covid on drug education delivery

There has been an inevitable impact on our drug education delivery this last academic year, with schools under varying restrictions, then closed again during Spring term, and experiencing uncertainties over the requirements of formal assessments. This has resulted in reductions in some areas of our work, but others have grown, partly through online delivery increasing accessibility, and also the ongoing growth in our reputational strength.

The balance of schools has shifted, with a higher percentage now of independent schools, from 27% to 34%. The percentage of grammar schools has also risen, from 7% to 12%. This may be a result of these types of schools being able to continue direct teaching under lockdown while many state-funded academies faced greater challenges in relation to students having unreliable access to devices to work on, wifi connectivity and quiet space to study.

Although the overall number of student workshops is significantly lower (from 284 to 169), this can largely be explained by Covid restrictions causing the loss of ‘drop-down days’, where students move between a series workshops during one day. In the previous two academic years 28% of our visits to schools were for drop down days, whereas this last year it was just 2%, and in both these previous years well over half the total number of workshops were as a result of these compressed timetable days (65% in 2018-19 and 56% in 2019-20), whereas this year it has been just 7%. In addition to this, there have been a number of schools we visit regularly who have been unable to have external speakers, and so the overall number of settings with which we have worked is lower, despite gaining 42 new settings this year. However, there has been an increase in the numbers of schools with which we have worked using our PSHE resources (53% of schools worked with in this year, compared to 35% in 2019-20), whether as a result of Covid restricting other activities or through ongoing promotion of the importance and value of these as follow up to workshops.

The most significant benefits have been seen in our work with parents and professionals. We have delivered double the number of training sessions to teachers and professionals as in the previous year, and have become regular training providers for the Ascension Trust and Kingston and Richmond Safeguarding Children Partnership. We have also provided schools with pre-recorded staff training sessions, and with a Covid briefing session mid-year. Numbers of parents’ workshops have increased significantly due to online delivery, rising from 22 in 2019-20 to 30 in this last academic year. Numbers of attendees per workshop have also been higher, up from an average of 40 per session in 2019-20, to 54 per webinar in 2020-21, with the probability of these figures being higher where more than one person per device is present. We are also able to provide recordings of workshops to parents via their school, and so these potentially reach even more individuals and households.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Evaluation and impact

Workshops and lessons are evaluated by students, teachers and parents, and both qualitative and quantitative data collected. Students are asked to complete an online questionnaire before and after drug education sessions begin, to measure changes in perceptions of risk and consequence and changed behaviours in relation to drug and alcohol. They are also asked to complete an evaluation following a workshop. Teachers are sent an online survey to collect feedback on their experience of delivering the lessons. Parents are asked to complete an online feedback survey at the end of webinar workshops.

PSHE lessons for students 2020-21 Year
9-10		 Sixth
form
The information was relevant, clear and easy to understand 87% 99%
I had the chance to think about my feelings, beliefs and values 77% 86%
It tackled misunderstandings and myths of substance misuse 72% 84%
It changed how I see the risks and consequences of using drugs 68% 75%
It helped me think about ways to handle peer influence 63% 77%
It helped me understand the factors at work when I make decisions n/a 91%
I feel more confident to manage risky situations safely n/a 82%
I learned some practical strategies to reduce the risks of drugs and alcohol n/a 76%
I know where to go to get more information and support if I need it n/a 83%
Parents' workshops 2020-21 Year
9-10
I know more about the substances available to young people today 96%
I know more about the risks and risk factors of drugs 94%
I understand better the factors that affect young people's decision making 92%
I know more about the law in relation to young people and drugs 85%
I feel more confident to have conversations with my child at home about drugs 88%
I know what signs to look out for to tell if my child is using drugs 74%
I will use some of the practical strategies learned to help my children stay safe 95%
I know where to go for more information and support 97%

Theatre in Education

Professional tour of Mark Wheeller's play, 'I Love You, Mum - I Promise I Won't Die'

In summer 2020 we gained permission to repurpose external grant funding to commission Tie It Up (TiU) Theatre to have a professional film made of their new production of our play, and a pre-recorded drug education teacher pack to support this as a Theatre in Education resource. This meant that in place of the live play tour we have funded each spring term since 2017, we were able to operate a virtual tour within schools during summer 2021, in both Scotland and England. 27 performances were held with a total of 7,029 students aged 13-18 able to see this powerful play despite Covid restrictions.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Feedback was gathered from a sample of 79 students who had seen the film performances. 85% reported that they knew more about the risks of drugs and 91% said they understood more about the impact of drug use on others.

The film was also shown as part of the Edinburgh Fringe online Festival in August 2021 receiving very positive reviews, and it has been distributed commercially by TiU Theatre to drama departments across the UK.

Published text of 'I Love You, Mum - I Promise I Won't Die'

Since being published in 2017 by Bloomsbury (Methuen Drama), the play has continued to be studied, taught and performed in schools across the UK and around the world. It has been used for GCSE drama and BTEC assessments. This year it was confirmed as a GCSE drama set text by exam board Eduqas from September 2022.

Youth Ambassadors

Our Youth Ambassador (YA) programme continued training and supporting 16-18 year-olds to become positive peer influences in their schools and communities this year, though this was inevitably reduced because of Covid and school closures. Just one school-based programme continued at Epsom College, for a fourth year. A total of 44 YAs were recruited and trained in 2020-21, and supported a number of DSM Foundation activities as well as operating as peer mentors within their school community. This included a group being interviewed for our Year in the Life event about their experience of being a YA, and one of our YAs designed the DSM Foundation Christmas card which was available for supporters to buy.

A Year in the Life 2019-20

In November 2020 we held our fourth annual review and showcase event, this year held via Zoom due to lockdown restrictions. The theme was ‘A different world of drug education’. A wide range of our key stakeholders, partners and colleagues from across related sectors came together to hear about what we’d achieved in the last academic year, what we have planned for the year ahead, and to hear from a number of people who had benefited from our work in various ways. The event included a combination of live and pre-recorded segments.

Media and Communications

The DSM Foundation continues to have a strong media profile regionally and nationally, with the Director doing interviews throughout the year on issues relating to young people and substance misuse. In addition to extensive media coverage of the launch of her book for parents, referred to below, she has been asked to do a number of interviews during the year by national and regional TV, radio and newspapers on topics relating to young people and drugs. She has also been invited to record various podcasts with professionals in the field, and to deliver a TEDx talk on the theme of ‘Transformation’, focusing on the vital importance of drug education.

The newly developed website, launched at the start of the academic year, has improved our online presence and reach. The new site is more accessible to users and more editable for the team. A web shopfront has been added through which the book for parents (see below) has been made available. In 2021/22 this will be used for schools to download PSHE resources. Our social media presence has continued to grow on Facebook and Twitter and we are looking into increasing our use of Instagram.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Publication of ‘I wish I’d known’ – a book for parents and carers

In May 2021 Fiona Spargo-Mabbs’ first book was published by Sheldon Press. Written alongside her role as Director of the DSM Foundation, the book recreates a parents’ workshop providing information about young people, drugs and decisions, and talking points to prompt conversations at home. The publication was celebrated with an online launch event at which a number of key contacts, funders, supporters and influencers heard the story of the book, key excerpts, celebrity endorsements and interviews with the publisher and author. Fiona has been further commissioned by Sheldon Press to produce supplementary materials to accompany the book and extend its use to additional audiences, including parents of neurodiverse children, schools, and parents of faith. All proceeds from the book go to the DSM Foundation.

Partnership working

In order to further its charitable objectives, the DSM Foundation has continued to develop strong working relationships with a number of other organisations and individuals working in the field. As well as local authorities we have maintained strong working relationships with key professionals and charities nationally in the sector, including the Metropolitan Police, Police Scotland, the London Ambulance Service, Crimestoppers, London Drug and Alcohol Policy Forum, Adfam, Ascension Trust, UK Youth, Crystal Palace FC Foundation, Fulham FC Foundation, Alcohol Education Trust, and Change, Grow Live. Colleagues from these fields have continued to provide advice and information about their specialist areas, issues for young people, and current policy priorities.

National activity

Our Director began chairing a newly formed working group in January 2021 to address the issue of young people’s exposure to drugs on social media, with high level strategic membership from Snap, Instagram and TikTok, the National Police Chief’s Council, the Dawes Centre for Future Crime at UCL, and other charities working to keep children and young people safe online, with support and input from the Home Office and DHSC. As a member of the Home Office Voluntary Sector Forum, she has also been part of working groups looking in particular at the issue of under 18 money muling, as a charity representative. The National Drug and Alcohol Education Conference, postponed from summer 2020, held in person at London’s Guildhall in June 2021, and was very successful. This was jointly organised with the Alcohol Education Trust and London Drug and Alcohol Policy Forum. In addition to this, the Director has spoken at a number of national conferences and events.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Fundraising activities

The Foundation has continued to raise money through a variety of fundraising activities. We have been successful in attracting funding from corporate charitable trusts and family trust funds. We have received funding from Artemis Charitable Foundation for a second year, the Mercers' Company's Members' Philanthropy Committee, Stiftung Auxilium (Porticus), Surrey County Council and Crimestoppers UK. We received grant funding for the TIE tour of the play in London from Arts Council England, Garfield Weston, LB Merton, St James Place Charitable Foundation, 29th May 1961 Foundation, the Wisley Foundation and the Worshipful Company of Chartered Surveyors. We received grant funding for the TIE tour of the play in Scotland from The Funding Network, Souter Charitable Trust, MacRobert Trust, James T Howat Charitable Trust and WM Mann Charitable Trust.

However, cancellations of fundraising activities and events under Covid-19 have inevitably impacted on income, despite a number of successful fundraising activities during lockdown. Our actual loss of income due to the impact of Covid-19 in the period March to July this year, based on a comparison with the same period in 2020, totals £28,578. This is due to cancelled fundraising events (£21,154), the tour of the play being cut short (£5,992) and parents' talks (£1,432).

Financial review

Financial position

Our income for the year ending 31 August 2021 was £134,134 (2020 - £236,285). This was achieved through the extraordinary efforts of our many supporters.

We spent £120,321 (2020 - £206,809) on charitable expenditure which included £6,455 (2020: £55,118) on professional tour of schools with a production of Mark Wheeller's play, I Love You, Mum - I Promise I Won't Die, followed by interactive drug and alcohol education workshops.

During the financial year we had a surplus of £13,813 (2020 - £29,476). At the end of the financial year there were unrestricted funds of £131,902 (2020 - £103,929).

Future plans

1. Governance

The Board will maintain its pattern of meeting six times during the year ahead. We carried out an in-depth self-assessment under the Charity Excellence Framework, covering areas such as governance, finance & resources, strategy, operations, people, communications, risk and income generation. This resulted in us achieving the quality mark. Building on this encouraging outcome, the Board has engaged all trustees in using this framework as a tool for improvement.

An annual review of the Section 11 safeguarding audit will take place in autumn 2021, which will include reviewing, revising and updating related policies.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

2. Drugs and alcohol education

Whilst we hope that we will be able to visit schools as normal this year there are ongoing uncertainties and potential restrictions on access to students in schools and colleges, so we will continue to be flexible in our offer, combining in-person with online delivery as needed. We will use the opportunities and skills developed through lockdown to continue to offer pre-recorded and live-streamed workshops in addition to increasing our in-person direct delivery, including setting up a modular programme of pre-recorded interactive sessions for use by schools. This will help us to enhance the reach and efficiency of our delivery

Our recently updated and re-organised PSHE resources will be available free-of-charge to all schools via our website. We will be introducing suggested donations to state schools to contribute towards the cost of delivery, with support for schools who are unable to contribute to do so through fundraising activities. We will continue to offer parents’ workshops to schools and community groups as online webinars.

We will also continue to develop our work in Scotland, both with individual Scottish schools but also with key organisations and policy makers. TiU Theatre will pilot a play tour in Scottish schools in March/April 2022. Our showcase event, postponed from April 2020 will be taking place in October 2021 at which a number of strategic guests will see the filmed production and participate in a wide-ranging discussion about Scottish drug and alcohol education priorities and strategies.

3. Theatre in Education

In Spring term 2022 we will fund two Theatre in Education tours of Mark Wheeller’s commissioned play, with Wizard Theatre touring in schools in London and South East England from January-April 2022, and TiU Theatre in schools in Scotland during March-April 2022. In addition, the TiU Theatre filmed production and pre-recorded workshop will continue to be available to schools who cannot participate in the live tour, extending the reach of the play yet further.

4. Youth Ambassadors

We will continue to focus on school-based YA programmes this year, with updated, pre-recorded training.

5. Resources and staff

We are recruiting a new Lead Drug Educator this autumn to coordinate the development and delivery of effective drug education, training and support, working with the Director to maintain quality and promote DSM Foundation drug education nationally. We are also recruiting a new Administrator to coordinate our bookings with schools, to increase the capacity of our Project Coordinator and enable her to focus on the digital work required to support our delivery methods. In 2021-2 we will be piloting a Student Peer Educator model, training university students as drug educators to deliver workshops in London and increase our capacity.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

6. Finance and fundraising

A budget is in place for our planned activities during 2021/22. The Operations Manager will work with an external fundraiser to apply for suitable grant funding to cover the costs of the two play tours and for a base of core funding. The Operations Manager and Director will maintain, develop, and maximise the potential of corporate relationships and partnerships.

A fundraising calendar is planned to include a number of challenge events including a skydive, Royal Parks Half Marathon and London Marathon. We will also run a few of our own fundraising events including the annual DSM Foundation quiz, the third annual Odd Socks Day which gives our schools an easy opportunity to raise funds and awareness within their communities.

Structure, governance and management

Governing document

The charity is controlled by its governing document, the Memorandum and Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006. The liability of each member of the company, in the event of its winding up, is limited to £10.

The Directors of the company are also the charity trustees for the purpose of charity law. Under the Articles of the company the Charity is managed by the Board of Directors.

Recruitment and appointment of new trustees

Two trustees retired by rotation and were reappointed during this period.

In accordance with the Articles of Association, one third of the trustees must retire at the annual general meeting. Ian Smith and Nick Martin will retire by rotation and are eligible for reappointment.

In January 2021 a new Treasurer, Robin Lancaster, was appointed to the Board. The previous Treasurer, Nick Martin, has continued as a Trustee. In July 2021 Harvey Ludlow resigned as Trustee.

Risk management

The Board is aware of its responsibilities to identify and review the major risks to which the organisation is exposed and to implement systems to mitigate those risks. A Section 11 Safeguarding Review was undertaken in September 2020, which was monitored during the year and will be fully reviewed in September 2021. A risk assessment and management register is reviewed and updated bi-annually by the Board. A crisis management plan is in place to ensure the charity is sufficiently prepared should a crisis occur. Risk assessments are carried out for all operational activities in schools and other settings, online and in person. In 2020/21 a thorough and systematic review of policies commenced, including an ongoing calendar to ensure that all policies are updated regularly and as required.

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THE DANIEL SPARGO-MABBS FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021

Contingency planning under Covid-19

The Board met in September to plan strategically for the coming year under ongoing Covid-19 crisis measures, in order to identify and prioritise areas of work that would enable us to continue to reach young people, parents and educators with effective drug and alcohol education in the most cost-effective ways while funding and income streams remained uncertain.

Governance

During 2020/21 the Board has undertaken a thorough assessment of its activities and responsibilities through the Charity Excellence Framework. In addition to achieving the quality mark this process identified a few key issues for the Board to address, particularly in the areas of risk, strategy and finance. The actions arising from this have been incorporated into our strategic and operational planning.

Organisational structure

The Board is responsible for the overall direction and strategic development of the DSM Foundation. The Board has approved Terms of Reference for its operation, which sets out the authority and responsibilities of the Board, its objectives and its main duties. It also details the delegation of the Board of Trustees’ powers to 'lead trustees' for certain functions and clarifies which decisions require full Board approval. The Resources & Governance sub-committee meets regularly to discuss finances, the funding strategy, capacity planning and the effectiveness of controls and risk management. The role of Company Secretary continues to be fulfilled in a voluntary capacity.

Trustee board meetings are held approximately every six weeks under normal circumstances to discuss major operational and strategic issues facing the charity. The Board of Trustees held a fifth strategic planning session in June 2021, led again by an experienced, external senior director to review and update a three-year strategy and plan to take the DSM Foundation to its tenth anniversary.

Resources and staff

The Board continues to source and deploy resources for carrying out the DSM Foundation's charitable activities for public benefit. There are three paid employees: a full time Director; an Operations Manager (0.8FTE) who works with the Director on all aspects of operations management and fundraising, and with the Director & Board of trustees on financial management and governance support; a Projects Co-ordinator (0.8FTE). In addition to this, freelance contractors are engaged for different roles. Drug education is delivered by drug educators on a sessional, hourly basis, and this year we recruited an additional drug educator to replace one who left before lockdown 2020. We also engage a Theatre in Education co-ordinator for one day per week for six months when this is touring live. Various additional tasks are carried out by regular, long-standing volunteers.

Induction and training of trustees

Trustees are appointed for the skills and experience that they bring and their ability to assist the DSM Foundation in meeting its charitable objectives. The new Treasurer received induction from the Chair, and the Board had its annual update training session in April, delivered by the Director, focusing on changes in issues relating to young people and substance use, and drug policy. In addition, every Board meeting has sector updates as appropriate to brief trustees on developments in the charity sector.

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THE DANIEL SPARGO-MABBS FOUNDATION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2021 Advisory Group The Advisory Group, formed in May 2019, has been unable lo meet during Covid due to pressures on members of the group caused by the pandemie, but individuals have continued lo provide advi￿ and support lo the Director on an ongoing basis from their specialist backgrounds. Statement of Trustees. Responslbllltles The trustees (who are also the directors of The Daniel Sp8rgo-Mabbs Foundation for the purposes of company lawl are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Stsndards IUnSled Kingdom Generally Accepted Accounting Practs'cel and applicable law and regulations. Company law requires the trustees to wepare financial statements for each financial year. Under company law the Irustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the stale of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements. the trustees are required to.. select suitable accounting policies and apply them consistently, obseNe the methods and principles in the Charities SORP.. make judgements and eslimales that are reasonable and prudent- slate whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements- and prepare the financial statements on the going Concern basis unless il is inappropriate to presume that the charitable company wll continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy al any lime the financial position of the charitsble company and enable them lo ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitsble Company and hence for tsking reasonable steps for the prevention and detection of fraud and other irregulartties. The annual report Was approved by the Iruslees of the charity on 25 Janu8ry 2022 and signed on ils behalf by. Dr S M Chacko (Chair) Truste8 Page 13

THE DANIEL SPARGO-MABBS FOUNDATION

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DANIEL SPARGO-MABBS FOUNDATION

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 August 2021 which are set out on pages 15 to 29.

Respective responsibilities of trustees and examiner

As the charity’s trustees of The Daniel Spargo-Mabbs Foundation (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of The Daniel Spargo-Mabbs Foundation are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of The Daniel Spargo-Mabbs Foundation as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

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

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

......................................

Ransford Agyei-Boamah (Senior Statutory Auditor) For and on behalf of Harmer Slater Limited Salatin House 19 Cedar Road Sutton Surrey SM2 5DA

25 January 2022

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THE DANIEL SPARGO-MABBS FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 AUGUST 2021

(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations
3
Income from fundraising
4
Investment income
5
Total income
Expenditure on:
Raising funds
Charitable activities
6
Support and governance
costs
7
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15		 Unrestricted
£
95,411
20,961
37
116,409
1,816
2,848
83,772
(88,436)
27,973
27,973
103,929
131,902		 Restricted
£
17,725
-
-
17,725
-
12,905
18,980
(31,885)
(14,160)
(14,160)
22,438
8,278		 Total
2021
£
113,136
20,961
37
134,134
1,816
15,753
102,752
(120,321)
13,813
13,813
126,367
140,180		 Total
2020
£
226,863
9,189
233
236,285
5,500
97,031
104,278
(206,809)
29,476
29,476
96,891
126,367

All of the charity's activities derive from continuing operations.

Page 15

?1521 2A20
IrIote f f
Fixed assets
Tangibie assets 11 819 1,708
,.ffiurrentassets
Receivables 12 4,?34 10,403
tashat'u-ankand in hand 139"387 128,200
143,,,621 138,6S3
Payahles:Jlmsuntsfallingduewithinone year 13 (4,280J ._
(:13,944)
f,letcurrent assets ,.,,,,.,...,. -..lpgt'361 124,659
Net assets i40,180 '126,367
Fundsof thecharitY:
Restricted funds 8,278 22,438-
Unrestricted funds t3'l,g02 103,929
Tutalfunds 15 140,1B0 126,367

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

1 Charity status

The Daniel Spargo-Mabbs Foundation (the 'charity') is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of the registered office is given on page 1. The nature of the charity’s operations and its principal activities are set out in the Report of the Trustees on page 2.

2 Accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Going concern

The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The Trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. The charitable company's ability to continue as a going concern is dependent on its success in raising funds from corporate and family trusts, public authorities and donations, none of which can be guaranteed. The Trustees remain in regular contact with sponsors to secure ongoing financial support for the charity's operations going forward and are exploring alternative ways to raise funds. The Trustees have determined there are no material uncertainties as to the charitable company's ability to continue as a going concern in the foreseeable future and therefore believe it remains appropriate to prepare the financial statements on a going concern basis.

Statement of compliance

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. They also comply with the Companies Act 2006 and the Charities Act 2011.

Basis of preparation

The Daniel Spargo-Mabbs Foundation meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements have been prepared under the historical cost convention.

The functional currency of the charity is considered to be pounds sterling (£) because that is the currency of the primary economic environment in which the charity operates. The financial statements are presented in pounds sterling (£).

Page 17

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Financial reporting standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income and endowments

All income is recognised in the Statement of Financial Activities once the charitable company has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Interest income is accounted for in the period in which it is receivable.

Gift aid

Incoming resources from tax reclaims are included in the Statement of Financial Activities at the same time as the gift to which they relate.

Expenditure

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation of support costs

Support costs are those functions that assist the work of the charitable company but do not directly undertake charitable activities. Support costs include staff costs, insurance, postage, stationery and office expenses, professional fees, fundraising expenses, website and publicity costs, books and publications, bank charges, computer and internet expenses, travel and subsistence, staff training costs, rent and depreciation costs, which support the charitable company's projects and activities. These costs have been split between restricted and unrestricted funds based on staff time.

Taxation

As a charitable company, The Daniel Spargo-Mabbs Foundation is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charitable company.

The charitable company is not registered for VAT and accordingly expenditure includes VAT where appropriate.

Page 18

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Fund accounting

The funds held by the charitable company fall into the following categories:

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds are unrestricted funds which have been set aside by the trustees for a particular purpose.

However, this would not then prevent the trustees subsequently reallocating these sums for other uses, or returning them to unrestricted funds.

Restricted funds can only be used for particular restricted purposes within the objects of the charitable company. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Tangible fixed assets

Tangible fixed assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible fixed assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Asset class

Furniture and equipment

Depreciation method and rate 25% on cost

Depreciation on furniture and equipment is charged at 25% on cost, with the exception of play equipment which is depreciated at 50% on cost, due to heavy usage.

Receivables

Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost, less provision for impairment. A provision for the impairment of receivables is established when there is objective evidence that the charitable company will not be able to collect all amounts due according to the original terms of the debt.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank.

Payables

Payables are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Payables and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Page 19

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

3 Income from donations

Donations
Grants
Royalty receivable
Gift aid
Other income
Conference income
Donations
Grants
Royalty receivable
Gift aid		 Unrestricted
£
77,190
7,500
1,227
7,542
2,895
(943)
95,411
Unrestricted
£
69,552
10,750
461
2,777
83,540		 Restricted
£
3,700
14,025
-
-
-
-
17,725
Restricted
£
16,125
125,898
-
1,300
143,323		 Total
2021
£
80,890
21,525
1,227
7,542
2,895
(943)
113,136
Total
2020
£
85,677
136,648
461
4,077
226,863

Page 20

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

4 Income from fundraising

Fundraising events
Fundraising events
5 Investment income
Deposit account interest
6 Charitable activities costs
Training costs
Other direct costs
Performance and production - play
Royalty payable
Training costs
Other direct costs
Performance and production - play
Performance and production - film
Royalty payable		 Unrestricted
£
20,961
Unrestricted
£
9,189
Unrestricted
£
-
2,097
-
751
2,848
Unrestricted
£
6,199
5,238
502
-
1,197
13,136		 Restricted
£
-
Restricted
£
-
Total
2021
£
37
Restricted
£
6,100
350
6,455
-
12,905
Restricted
£
8,156
81
54,616
21,042
-
83,895		 Total
2021
£
20,961
Total
2020
£
9,189
Total
2020
£
233
Total
2021
£
6,100
2,447
6,455
751
15,753
Total
2020
£
14,355
5,319
55,118
21,042
1,197
97,031

Page 21

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

7 Support and governance costs

Support costs:
Wages
Social security
Pensions
Rent
Staff training
Bank charges
Insurance
Computer and internet expenses
Sundry expenses
Postage, stationery and office expenses
Website and publicity
Books and publications
Travel and subsistence
Depreciation - furniture and equipment
Telephone
Professional fees
Governance costs
Independent examiner's fee		 Unrestricted
£
66,950
3,297
1,993
2,304
65
356
968
504
127
952
464
95
690
889
198
1,400
81,252
2,520
83,772		 Restricted
£
18,215
-
-
-
-
-
-
765
-
-
-
-
-
-
-
-
18,980
-
18,980		 Total
2021
£
85,165
3,297
1,993
2,304
65
356
968
1,269
127
952
464
95
690
889
198
1,400
100,232
2,520
102,752

Page 22

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Support costs:
Wages
Social security
Pensions
Rent
Staff training
Bank charges
Insurance
Computer and internet expenses
Sundry expenses
Postage, stationery and office expenses
Website and publicity
Books and publications
Travel and subsistence
Depreciation - furniture and equipment
Professional fees
Governance costs
Independent examiner's fee		 Unrestricted
£
37,227
3,948
1,836
1,824
471
286
964
1,953
147
1,648
-
1,050
3,617
1,931
700
57,602
2,520
60,122		 Restricted
£
41,489
-
-
-
-
-
-
-
-
-
2,667
-
-
-
-
44,156
-
44,156		 Total
2020
£
78,716
3,948
1,836
1,824
471
286
964
1,953
147
1,648
2,667
1,050
3,617
1,931
700
101,758
2,520
104,278

8 Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.

9 Staff costs

Wages and salaries
Social security
Pensions		 2021
£
85,165
3,297
1,993
90,455		 2020
£
78,716
3,948
1,836
84,500

Page 23

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

The monthly average number of persons employed by the charity during the year was as follows:

Management 2021
No
3		 2020
No
3

No employee received emoluments of more than £60,000 during the current or previous years.

10 Comparatives for the Statement of Financial Activities

Note
Income and Endowments from:
Donations and legacies
3
Income from fundraising
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
6
Support and governance costs
Total expenditure
Net income
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
15		 Unrestricted
£
83,540
9,189
233
92,962
846
13,136
60,122
(74,104)
18,858
18,858
85,071
103,929		 Restricted
£
143,323
-
-
143,323
4,654
83,895
44,156
(132,705)
10,618
10,618
11,820
22,438		 Total
2020
£
226,863
9,189
233
236,285
5,500
97,031
104,278
(206,809)
29,476
29,476
96,891
126,367

Page 24

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

11 Tangible fixed assets

11 Tangible fixed assets
At 1 September 2020 & 31 August 2021
Depreciation
At 1 September 2020
Charge for the year
At 31 August 2021
Net book value
At 31 August 2021
At 31 August 2020		 Furniture
and
equipment
£
4,739
3,031
889
3,920
819
1,708

12 Receivables: Amounts falling due within one year

Trade debtors
Other debtors
13 Payables: amounts falling due within one year
Trade payables
Other taxation and social security
Other creditors
Accruals and deferred income		 2021
£
1,515
2,719
4,234
2021
£
18
765
-
3,477
4,260		 2020
£
1,939
8,464
10,403
2020
£
6,644
2,074
748
4,478
13,944

Page 25

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

14 Analysis of net assets between funds

Analysis of net assets between
funds
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets		 General fund
£
819
37,842
(4,260)
34,401
General
£
1,708
54,077
(3,738)
52,047		 Designated
fund
£
-
97,501
-
97,501
Designated
£
-
54,859
(2,977)
51,882		 Restricted
£
-
8,278
-
8,278
Restricted
£
-
29,667
(7,229)
22,438		 Total funds
£
819
143,621
(4,260)
140,180
Total funds
at 31 August
2020
£
1,708
138,603
(13,944)
126,367

Page 26

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

15 Movement in funds
Unrestricted
General
General fund
Operational reserve
Projects
Conference
Play
Restricted
Play funds
Local government funds
Community funds
Salary funds
Total restricted
Total funds		 Balance at
1 Sep 20
£
52,047
52,749
(2,977)
2,110
-
103,929
11,133
6,700
-
4,605
22,438
126,367		 Incoming
resources
£
117,352
-
-
(943)
-
116,409
-
(975)
17,500
1,200
17,725
134,134		 Resources
expended
£
(88,436)
-
-
-
-
(88,436)
(6,455)
(4,275)
(15,350)
(5,805)
(31,885)
(120,321)		 Transfers
£
(46,905)
15,095
2,977
(1,167)
30,000
-
(1,350)
-
1,350
-
-
-		 Balance at
31 Aug 21
£
34,058
67,844
-
-
30,000
131,902
3,328
1,450
3,500
-
8,278
140,180

Page 27

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Unrestricted
General
General fund
Operational reserve
Projects
Conference
Restricted
Play funds
Local government funds
Community funds
Salary funds
Total restricted
Total funds		 Balance at
1 Sep 19
£
13,309
71,762
-
-
85,071
-
-
11,820
-
11,820
96,891		 Incoming
resources
£
90,852
-
-
2,110
92,962
72,471
1,000
36,977
32,875
143,323
236,285		 Resources
expended
£
(71,127)
-
(2,977)
-
(74,104)
(65,658)
(1,800)
(36,977)
(28,270)
(132,705)
(206,809)		 Transfers
£
19,013
(19,013)
-
-
-
4,320
7,500
(11,820)
-
-
-		 Balance at
31 Aug 20
£
52,047
52,749
(2,977)
2,110
103,929
11,133
6,700
-
4,605
22,438
126,367

Details of the unrestricted designated funds are as follows:

The conference funds include monies received for an event due to take place in 2019/2020 that has been delayed to 2020/21 due to the Covid pandemic.

The operational reserves represent amounts set aside sufficient to meet six months operational expenditure.

The project funds represent monies set aside for specific activities that support our core delivery and include amounts for our Youth Ambassador work.

Page 28

THE DANIEL SPARGO-MABBS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2021

Details of the restricted funds are as follows:

The salary funds represent donations received to support the salaries of employees of the Foundation.

The play funds represent donations towards the Foundation's Theatre in Education programme.

The community funds represent donations from local trust funds and organisations towards the delivery of the Foundation's Drug and Alcohol Education programme.

The local government funds represent donations from Local Authorities towards the delivery of the Foundation's Drug and Alcohol Education programme.

The film funds represent a donation towards the production of a film to support the Foundation's Drug and Alcohol Education programme.

16 Pension scheme

Defined contribution pension scheme

The charitable company contributes to a defined contribution pension scheme for its employees. The pension cost charge for the period represents contributions payable by the charitable company to the respective scheme and amounted to £1,993 (2020:£1,836).

At the year end contributions totalling £nil (2020: £748) were payable to the scheme and are included in other creditors.

17 Related party transactions

Fiona Spargo-Mabbs is related to two trustees. The interested parties abstained from the decision to review the role of the Director and Operations Manager, to create separate roles of Director and Operations Manager and in reviewing the remuneration for these roles. The two family member trustees have no involvement in decisions relating to the day-to-day performance management or HR matters relating to the Director and Operations Manager. Prior consent of the Charity Commission had been obtained for the original appointment of Fiona Spargo-Mabbs to this role.

During the year, Fiona Spargo-Mabbs received remuneration of £40,000 (2020: £40,000).

Page 29