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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1159784

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

C2C SOCIAL ACTION

C2C SOCIAL ACTION

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8 to 9
Statement of Financial Activities 10
Statement of Financial Position 11 to 12
Notes to the Financial Statements 13 to 24
Detailed Statement of Financial Activities 25 to 26

C2C SOCIAL ACTION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. 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).

Page 1

C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES Constitution, aims and objectives AIMS AND OBJECTIVES

C2C Social Action is a charitable incorporated organisation (CIO) registered with the Charity Commission:

ORGANISATIONAL VALUES

C2C trustees, staff and volunteers work within a strict Christian moral code to enable the delivery of excellent services and to help us achieve our objectives and outcomes.

THE VISION

To support any individual at any stage of the Criminal Justice System by inspiring and motivating them to take personal responsibility for their behaviour, in order to reduce re-offending. This has a huge impact on their lives, their children, wider families and local communities creating a safer, stronger Northamptonshire.

To provide our service to people regardless of faith, or none, and regardless of their crimes, age, ethnic or cultural background, gender, sexuality or disability. Our services are based in Northamptonshire and are accessible to young people, men and women at any stage in the criminal justice system.

THE ETHOS

C2C value all individuals in a way that is consistent with our distinctive Christian ethos by:

o Abiding by the requirements of law in the UK and implementing best employment practices

Page 2

C2C SOCIAL ACTION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

and procedures designed to maintain our distinctive ethos and values. In our dealings with clients, we work with the Criminal Justice System, never against it, and are committed to working in partnership with statutory and third sector agencies organisations.

Significant activities In this year, our main achievements were as follows:

Following on from our work with women on probation, we identified a gap in services, where those finishing their orders were at risk of offending when their support ended. We have successfully obtained funding from Northamptonshire's Office of the Police, Fire and Crime Commissioner (OPFCC) enabling us to provide Navigators who support these women coming off licence.

We continued as a key partner in the innovative Mental Health Treatment Requirement (MHTR) service delivery project for women offenders in Northamptonshire and have been commissioned by NHS England to provide CSTR (Community Sentence Treatment Requirement) and Reconnect programmes for men and women in the Milton Keynes area. This has been an enormous success and has attracted a lot of interest. Our support worker provides holistic support, helping service users to address key life issues such as accommodation; education, training, and employment; health; drugs and alcohol; finance; benefits and debt; children and families; attitudes, thinking and behaviour. The contracts have been extended to March 2024.

Knife Angel Project - working in partnership C2C Social Action had successfully secured a visit by the National Monument against Violence and Aggression (the Knife Angel) for June 2020. However, it was then postponed due to Covid until May 2021, and again to May 2022, when it was warmly received by the whole county. C2C led the project, liaising with partners from across the county, from councils to police and schools, to local churches and interested charities and business. Special thanks go to Northamptonshire's Office of the Police Fire and Crime Commissioner who provided not only funding, but support in this project. A journalism programme, working with young people in the county, enabling them to share their stories of knife crime and violence, produced a series of podcasts that ran alongside the Knife Angel visit in 2022 and culminating in interviewing Stephen Mold, the Northamptonshire Police, Fire and Crime Commissioner.

With the opening of the new male prison, Five Wells, in Wellingborough, in March 2022, we have been working with local voluntary agencies to provide integrated services for residents of the prison. This is ongoing.

During this period, we took the opportunity given to all by the government to take on a Kickstart apprentice. This scheme, aimed at young people on Universal credit, allowed us to provide part-time employment for 3 young people over a 6-month period, 2 of which we have retained and the other has subsequently found employment elsewhere.

Funding from Comic Relief allowed us to provide Lesbian, Gay, Bisexual, Transsexual, Queer, Plus (LGBTQ+) training for all staff and work on developing our LGBTQ+ policy.

Funding for core costs from the Ministry of Justice (MOJ) and Lloyds Bank Foundation, have allowed us to develop our Information Technology (IT), successfully achieving Information Assurance for Small and Medium Enterprises (IASME) and Cyber Essentials accreditation, as well as funding key personnel.

Page 3

C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES Public benefit

Trustees have regard to the guidance issued by the Charity Commission on public benefit and work closely with the Chief Executive to ensure that all interventions delivered are consistent with the organisation's charitable purposes:

Women's Services

C2C Women's Centres - C2C run the flagship Women's Centres in Northampton and Kettering, where vulnerable women can meet professionals in a safe space: their Probation Officer, Mental Health, drug/alcohol, support workers and other professionals come to meet them in our women only environment. The dedicated Women's Centre is a female only safe space which has a food and clothes bank, and showers available for the homeless and a place where staff can work with the women in a trauma informed holistic way.

Service users say:

o 'I've learnt to change my behaviour and life skills to improve my life.'

o 'I've started to behave, my mental health has started to settle down. I've now started to establish a routine.' o 'C2C has helped improve my life for the better, slowly but steadily encouraging me to learn new skills, improve my wellbeing and self-esteem and return to work. Thank you for helping me believe in myself.' o 'I've gained confidence and self-worth by coming into the centre.'

Community Orders - During this time C2C delivered community sentence treatment requirements on behalf of Bench CRC (previously probation), and as of June 2021 on behalf of St. Giles Trust, as an alternative to a custodial sentence, giving women a chance to address real life issues to reduce reoffending. C2C have worked with around 379 women throughout the year allowing them to maintain their relationships and activities in the community while complying with the court's sentence for their offence.

Community Payback - during the last year we were forced to scale back our community payback, due to the continuing restrictions around Covid 19, however this has recently been reinstated with the St. Giles Trust contract, primarily at our allotment.

Women's Support Group and Drop In - C2C operates a twice weekly, free, women only support group where support is available around benefits, housing, children, safety, money, debt, health and police or court involvement. A light buffet lunch is provided as well as activities and a listening ear. Trained staff and volunteers work alongside onsite specialist agencies to provide tailored support and advice there and then. Ongoing 1:1 support is provided according to need. Approximately 35 women access this service per week.

Language Cafe - C2C provide online English classes during term time to women, offering general wellbeing advice and an opportunity to develop their language skills.

Group Work - C2C deliver gender specific trauma-informed courses to women who may have experienced domestic abuse or other challenging experiences. Courses are held throughout the year and throughout the county, with weekly sessions for around 6 women at any one time.

Debt Mentoring - Working with CMA (Community Money Advice) C2C provides help those managing their way out of debt. We have worked with 15 people, with total debts of £225,000 written off for clients through debt relief orders.

C2C Sews delivers therapeutic sewing classes for service users. These classes have been running twice a week at both Northampton and Kettering and have produced handmade items that have been sold on our website. In December 2021, we received a substantial grant from The Worshipful Company of Weavers, that will allow us to continue to develop the project further in 2022 and 2023.

Kettering Women's Centre opened in September 2020 and has extended our ability to provide dedicated space for vulnerable females, in the north of the county. It provides a location for partners to operate from and extends the geographical area for the courses and other activities.

Page 4

C2C SOCIAL ACTION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES

Artists In Residence (AIR), funded by the Arts Council. After a successful trial project that finished in March 2019, the outputs and work developed by service users at the AIR sessions went on display at a local Northampton gallery in June 2019. This proved successful, and we have received funding to run the project again in 2020/21 for 12 months. However, this was initially delayed by Covid, and put on hold due to restrictions. Since April 2021, and after funding from the Arts Council, the artists have been running workshops in the Northampton Women's Centre and at the allotment with an exhibition and seminar taking place in June 2022.

Men's Services

Housing - C2C currently has two shared houses for men, accommodating 9 men, some of whom are 'Multi Agency Public Protection Arrangements' (MAPPA) offenders, managed in partnership with Police and Probation Services and other key partners. C2C staff and volunteers work closely with occupants to help develop their skills, knowledge, and confidence to maintain a stable home and a structured, crime-free lifestyle. It can be exceedingly difficult for some offenders to access accommodation following their release from prison and therefore the offer of a room in a C2C house can make a significant difference for these men as they achieve new milestones in their journey from their offence.

Milton Keynes - NHS England have provided funding for a support worker to do court assessments for pre-sentence reports for those assessed as eligible for community sentences including MHTRs and CSTRs in Milton Keynes. These are commissioned services for both men and women. We also provide support for men and women leaving prison across the UK who are resettled in Milton Keynes area.

C2C Grows

Our gardening project has been developed to provide all service users with an opportunity to spend time outside, gardening. We have successfully developed an allotment consisting of 3 pitches, where the Artists in Residence project has provided workshops as well as service users learning horticultural skills and improving wellbeing. This space is available for all those involved in C2C, including staff and volunteers, who really benefit from the fresh air, and peaceful surroundings.

Service users say:

o 'I feel at peace here, and it reduces my anxiety and busy head.'

o 'Since coming to the allotment, I have noticed my mood improve and I now have something to look forward to.'

o 'I like the fresh air because I usually spend a lot of time indoors.'

Performance Monitoring

During 2021-22, C2C Social Action provided services to 527 individuals, 470 females (89%) and 57 (11%) males.

SERVICE AREA NUMBER MALE FEMALE
TOTAL 527 57 470
C2C Women's Centres - Kettering &
Northampton 379 0 379
MKCSTR** 41 31 10
MKRECONNECT 8 8 0
MEN'S Houses 18 18 0
Sodexo / Footsteps (Service Users not linked
to Women's Centres) ** 81 0 81

Page 5

C2C SOCIAL ACTION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND ACTIVITIES

Holistic measurement through Outcomes Stars

At the beginning, end, and every three months during their intervention (or more regularly if their situation changes), the service user (SU) completes an Outcomes Star with their support worker. The Star measures the relationships a person has with the different areas of their life - how motivated and supported they are in moving forward and sustaining a better situation.

Each outcome area is broken down into smaller steps, providing a way of consistently and objectively measuring distance travelled, and pinpoints 'bite-sized' actions to make progress.

There are many different Outcomes Stars, designed for different groups and situations. To track our progress as an organisation, everyone uses the Homelessness Star. This is the original Star which gives a holistic picture of progress in 10 different areas, from Accommodation, Money and Motivation to Social Networks and Self-care.

As SU Star scores begin to rise, they move through their own Journey of Change (JoC), from finding the motivation to change, through being supported, to managing independently.

The table below shows the improvement by general percentage for each individual outcome area of those we have worked with during that time. It should be noted that 79% of the service users made progress in at least 5 areas during their time with us, and that only 11% regressed in the area of offending.

Activity Improved Stayed the same Regressed
Motivation & taking responsibility 57% 21% 22%
Self care & life skills 54% 36% 10%
Money 75% 11% 14%
Relationships 68% 25% 7%
Drug & alcohol 43% 43% 14%
Physical Health 57% 18% 25%
Mental Health 71% 11% 18%
Meaningful use of time 54% 18% 28%
Accommodation 68% 4% 18%
Offending 82% 7% 11%

FINANCIAL REVIEW

Financial position

The net outgoing resources for the year amounted to £55,209 (2021: net incoming resources of £125,788). The total reserves carried forward at the year end are £122,191 (2021: £177,400). Certain grants have been given for specific purposes and these are shown as restricted funds, (see note 11). The financial support of statutory partners, charitable trusts and other donors is greatly appreciated and enables the charity's work to be sustained.

Reserves policy

The Trustees keep one month's running costs in a reserves account as a short term contingency fund to cover immediate payment of any arising costs. Should the general reserves of the trust decrease below 3 months' running costs the Trustees will implement the emergency financial plan.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

C2C Social Action is a charitable incorporated organisation (CIO) registered with the Charity Commission, as defined in the Charities Act 2011. C2C Social Action was previously known as Crime to Christ Charitable Trust also known as C2C Charitable Trust with charity number 1102884.

The Good Loaf in Northampton was set up as the social enterprise of C2C Social Action and is asset-locked to C2C. It is independently governed and has chosen to take an independent path from C2C, although for this period, has paid for the rent and bills in the shared accommodation.

Page 6

C2C SOCIAL ACTION REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of Irustees The Trust is governed by a team of trustees arTrd wh¢)se work is closety infomied by the views and 8xperience5 of users of our services. The role of the trustees is lo sel the strategic directÈon and vision of the ¢harity and ensure that the staff implernenl best praclice. procedures and policies. Truslees set and review measurable timed outcomes annually recognising Ihe need foi on-going organisational flexibilrty. development and good stewardship of resources. Potential new trustees are intervlew8d and apptsinted afler discussion with ihe current Irustees and 8teerlng board. The casting vole is carried by tho Chair of Trustees, Julte Parsons. The tnjslees meet on a six week basis, and additional meetings are set as required. A number of staff and volunteers operate Ihe various C2C proje¢ts. The Charity Trustees offer the management and provide dir8¢1ion for the organisation in order to foster and encourage participation by staff al all levels, so as to lacilitste the fulfilmenl of the charity's goals and visM)n. The management handle ihe funding in a transparent and ￿cOUntable way, giving relevant people from crtrtsidg th8 organisalion asonable access to all accounts as required. REFERENCE AND ADMINISTRATIVE DETAILS Registersd Company number CE002555 (England and Wales Registered Charity number 1159784 Rgglstèred offlco First Floor 1 Overslone Road Northampton NN13JL Trust••s Ms J PaTsons Mrs E Fletcher A Soulhgate {resigned 1161221 K Downey (resigned 812122} S Bignall (resigned 301111211 C Stevens (appointed 9161211 Ms S Donnelly (resigned 301111211 Independent Examiner DNG Dovè Naish LLP Chartered A￿oUn￿nIS Eagle House 28 Billing Road Northampion NN15AJ Approved by order of the boar(l of trustees on . signed on its behalf by: Parsons- Trustee Page 7

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF C2C SOCIAL ACTION

Independent examiner's report to the trustees of C2C Social Action ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (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 Company 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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

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 Company 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.

Page 8

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF C2C SOCIAL ACTION

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our independent examination work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our independent examination work, for this report, or for the opinions we have formed.

Nicola Fox FCA ICAEW DNG Dove Naish LLP Chartered Accountants Eagle House 28 Billing Road Northampton NN1 5AJ

Date: 16 January 2023

Page 9

C2C SOCIAL ACTION

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
fund
Notes
£
INCOME FROM
Grants and donations
2
39,296
Contract income
Charitable activities
-
Other income
-
Total
39,296
EXPENDITURE ON
Charitable activities
Charitable activities
53,058
NET INCOME/(EXPENDITURE)
(13,762)
Transfers between funds
11
(8,024)
Net movement in funds
(21,786)
RECONCILIATION OF FUNDS
Total funds brought forward
36,139
TOTAL FUNDS CARRIED FORWARD
14,353		 Restricted
funds
£
171,000
164,324
66,183
401,507
442,954
(41,447)
8,024
(33,423)
141,261
107,838		 2022
Total
funds
£
210,296
164,324
66,183
440,803
496,012
(55,209)
-
(55,209)
177,400
122,191		 2021
Total
funds
£
212,434
182,866
75,112
470,412
344,624
125,788
-
125,788
51,612
177,400

The notes form part of these financial statements

Page 10

C2C SOCIAL ACTION

STATEMENT OF FINANCIAL POSITION 31 MARCH 2022

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
8
7,560
CURRENT ASSETS
Debtors
9
9,369
Cash at bank and in hand
5,339
14,708
CREDITORS
Amounts falling due within one year
10
(7,915)
NET CURRENT ASSETS
6,793
TOTAL ASSETS LESS CURRENT
LIABILITIES
14,353
NET ASSETS
14,353
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
2,226
-
109,652
109,652
(4,040)
105,612
107,838
107,838		 2022
Total
funds
£
9,786
9,369
114,991
124,360
(11,955)
112,405
122,191
122,191
14,353
107,838
122,191		 2021
Total
funds
£
13,857
3,774
166,837
170,611
(7,068)
163,543
177,400
177,400
36,139
141,261
177,400

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 11

continued...

C2C SOCIAL ACTION STATEMEKf OF FINANCIAL POSITION - ¢ontlnued 31 MARCH 2022 Thes8 finan¢saJ stslemants have been prepared in 4ykabl& to ctwllablg Th• flnancial stslefflents were awYov•Y by lh• of Twstaas ￿ aulhoF1￿ issue on .. and signed on its behal by. J Pa￿On5- Twstee Page 12

C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

At the time of approving the accounts, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Legal form

The charity is a company limited by guarantee registered in England and Wales. Its registered office is as shown on page 5.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Government grants

Government grants are recognised as they are received.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity 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.

Tangible fixed assets

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

Improvements to property - 20% on cost Computer equipment - 20% on cost

Fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment.

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The trustees are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The trustees consider that the individual carrying values of assets are supportable by their value in use.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES - continued

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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.

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.

Significant judgements and estimates

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the charity accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

2. GRANTS AND DONATIONS

Donations
Grants
Room hire
Grants received, included in the above, are as follows:
National Lottery
Lloyds Bank Foundation
Northamptonshire Community Foundation
Other grants
Northamptonshire Police
Northampton Borough Council
Ministry of Justice
David Laing Foundation
The Worshipful Company of Weavers
SEMLEP
Kettering Borough Council
Sisters of the Holy Cross Charitable Trust
Westhill Endowment Trust
Ernest Hecht Charitable Foundation
The Finnis Scott Foundation
Miko and Dorothee Giedroyc
David Cock Foundation
Comic Relief
The Frederick and Phyllis Cann Trust
Groundwork Trust
Crisis UK
The Worshipful Company of Leatherworkers
Smallwood Trust
CJRS
People's Postcode Trust
DEFRA
Northamptonshire Sport
Clinks
Margaret Giffen Community Fund
Thomas White Trust
East of England Probation service
Northamptonshire Police and Crime Commissioner		 2022
£
2,006
208,290
-
210,296
2022
£
10,000
25,000
19,906
6,388
-
-
49,086
7,510
15,000
-
-
-
-
-
-
-
30,000
-
-
2,000
-
-
-
-
-
-
-
-
-
-
8,400
35,000
208,290		 2021
£
9,447
202,807
180
212,434
2021
£
10,000
33,000
16,000
2,175
2,497
5,750
-
15,000
-
4,206
2,500
17,000
5,000
5,000
4,000
1,600
2,300
2,000
2,000
500
5,000
1,000
24,734
1,631
19,999
4,000
3,015
4,900
3,000
5,000
-
-
202,807

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

3.
SUPPORT COSTS
Governance
Management
costs
£
£
Charitable activities
14,058
6,414
Support costs, included in the above, are as follows:
2022
Charitable
activities
£
Rent, rates and water
7,100
Advertising
-
Repairs and sundries
2,887
Depreciation of tangible and heritage
assets
4,071
Independent exam fee
2,544
Bad debts
1,815
Accountancy and legal fees
2,052
Interest payable and similar charges
3
20,472
4.
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022
£
Independent exam fee
2,544
Depreciation - owned assets
4,071		 Totals
£
20,472
2021
Total
activities
£
8,471
187
2,595
4,365
2,280
2,040
2,677
3
22,618
2021
£
2,280
4,366

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

During the year nil (2021: 1) trustee's were paid £Nil (2021: £2,605) in respect of accomodation costs and other admin expenses. These were paid in accordance with the Constitution.

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

6. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2022
£
301,779
13,563
4,407
319,749		 2021
£
210,356
9,829
3,553
223,738

The average monthly number of employees during the year was as follows:

Client support
Management and administration		 2022
19
2
21		 2021
13
2
15

No employees received emoluments in excess of £60,000.

Remuneration to key management personnel amounted to £31,462 (2021: £29,845).

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME FROM
Grants and donations
57,022
Contract income
Charitable activities
700
Other income
-
Total
57,722
EXPENDITURE ON
Charitable activities
Charitable activities
13,689
NET INCOME
44,033
Transfers between funds
686
Net movement in funds
44,719
RECONCILIATION OF FUNDS
Total funds brought forward
(8,580)
TOTAL FUNDS CARRIED FORWARD
36,139		 Restricted
funds
£
155,412
182,166
75,112
412,690
330,935
81,755
(686)
81,071
60,192
141,261		 Total
funds
£
212,434
182,866
75,112
470,412
344,624
125,788
-
125,788
51,612
177,400

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

8.
TANGIBLE FIXED ASSETS
Improvements
Fixtures
to
and
Computer
property
fittings
equipment
£
£
£
COST
At 1 April 2021 and 31 March 2022
27,295
582
20,230
DEPRECIATION
At 1 April 2021
20,852
306
13,092
Charge for year
2,080
69
1,922
At 31 March 2022
22,932
375
15,014
NET BOOK VALUE
At 31 March 2022
4,363
207
5,216
At 31 March 2021
6,443
276
7,138
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Trade debtors
9,369
Other debtors
-
9,369
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022
£
Social security and other taxes
5,454
Other creditors
4,040
Accruals and deferred income
2,461
11,955		 Totals
£
48,107
34,250
4,071
38,321
9,786
13,857
2021
£
3,574
200
3,774
2021
£
4,788
-
2,280
7,068

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Restricted funds
Northamptonshire OPFCC
Breakthrough
Rotary Club
Hype
Housing fund
Northants NHS
Ministry of Justice
Artists in Residence
C2C Sews
Knife Angel
Didymus
C2C Grows
CEO
Kettering
CMA
ETE
Covid
Comic Relief
News room project
Kickstart
Footsteps
Shine
TOTAL FUNDS		 At 1/4/21
£
36,139
-
-
53
2,431
-
41,546
-
22,244
9,053
9,234
88
7,107
8,321
3,830
17,618
11,294
1,442
2,000
5,000
-
-
-
141,261
177,400		 Net
movement
in funds
£
(13,762)
19,188
14,504
-
-
(5,056)
(30,594)
(795)
(19,931)
6,007
(6,800)
-
10,703
(8,321)
15,347
(17,788)
(11,383)
(1,455)
(2,024)
(5,000)
(434)
64
2,321
(41,447)
(55,209)		 Transfers
between
funds
£
(8,024)
-
-
-
-
5,056
-
2,238
-
-
-
-
-
-
-
170
89
13
24
-
434
-
-
8,024
-		 At
31/3/22
£
14,353
19,188
14,504
53
2,431
-
10,952
1,443
2,313
15,060
2,434
88
17,810
-
19,177
-
-
-
-
-
-
64
2,321
107,838
122,191

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Northamptonshire OPFCC
Breakthrough
Housing fund
Northants NHS
Ministry of Justice
Artists in Residence
C2C Sews
Knife Angel
C2C Grows
CEO
Kettering
CMA
ETE
Covid
Comic Relief
News room project
Kickstart
Footsteps
Shine
TOTAL FUNDS		 Incoming
resources
£
39,296
35,000
36,634
67,387
36,949
49,086
-
15,006
-
29,906
-
30,000
-
397
-
2,000
-
15,094
75,648
8,400
401,507
440,803		 Resources
Movement
expended
in funds
£
£
(53,058)
(13,762)
(15,812)
19,188
(22,130)
14,504
(72,443)
(5,056)
(67,543)
(30,594)
(49,881)
(795)
(19,931)
(19,931)
(8,999)
6,007
(6,800)
(6,800)
(19,203)
10,703
(8,321)
(8,321)
(14,653)
15,347
(17,788)
(17,788)
(11,780)
(11,383)
(1,455)
(1,455)
(4,024)
(2,024)
(5,000)
(5,000)
(15,528)
(434)
(75,584)
64
(6,079)
2,321
(442,954)
(41,447)
(496,012)
(55,209)

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Rotary Club
Hype
Housing fund
Northants NHS
Ministry of Justice
Artists in Residence
SEMLEP
C2C Sews
Knife Angel
Didymus
C2C Grows
CEO
Kettering
CMA
ETE
Covid
Comic Relief
News room project
TOTAL FUNDS		 At 1/4/20
£
(8,580)
53
2,431
-
6,702
-
18,027
-
15,017
7,928
2,406
5,200
2,428
-
-
-
-
-
-
60,192
51,612		 Net
movement
in funds
£
44,033
-
-
699
34,844
(13)
4,217
4,205
(5,964)
1,306
(2,318)
1,907
5,893
3,830
17,618
7,089
1,442
2,000
5,000
81,755
125,788		 Transfers
between
funds
£
686
-
-
(699)
-
13
-
(4,205)
-
-
-
-
-
-
-
4,205
-
-
-
(686)
-		 At
31/3/21
£
36,139
53
2,431
-
41,546
-
22,244
-
9,053
9,234
88
7,107
8,321
3,830
17,618
11,294
1,442
2,000
5,000
141,261
177,400

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C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Breakthrough
Housing fund
Northants NHS
Ministry of Justice
Artists in Residence
SEMLEP
C2C Sews
Knife Angel
Didymus
C2C Grows
CEO
Kettering
CMA
ETE
Covid
Comic Relief
News room project
TOTAL FUNDS		 Incoming
resources
£
57,722
91,095
80,112
49,346
41,725
5,001
4,205
1
4,497
-
9,345
17,000
15,499
54,733
10,001
23,130
2,000
5,000
412,690
470,412		 Resources
Movement
expended
in funds
£
£
(13,689)
44,033
(91,095)
-
(79,413)
699
(14,502)
34,844
(41,738)
(13)
(784)
4,217
-
4,205
(5,965)
(5,964)
(3,191)
1,306
(2,318)
(2,318)
(7,438)
1,907
(11,107)
5,893
(11,669)
3,830
(37,115)
17,618
(2,912)
7,089
(21,688)
1,442
-
2,000
-
5,000
(330,935)
81,755
(344,624)
125,788

Breakthrough Fund is used for the delivery of community orders on behalf of Bench CRC (previously probation) as an alternative to a custodial sentence. From June 2021, the breakthrough fund is now known as Footsteps due to the contracts changing.

The Hype Fund supports the delivery of a weekly Youth Café for at risk young people wanting to spend time in the kitchen enjoying food, having fun & making friends.

Housing fund ensures support to tenants in shared houses for men and women.

Northants NHS funding provides a support worker to do court assessments for pre-sentence reports for those assessed as eligible for community sentences including MHTR and CSTR. Milton Keynes (CSTR) is the commissioned services we provide for NHS, which include court assessment and support for men and women with CSTR's and prison leavers across the UK who are resettled in MK.

Ministry of Justice ensured that core activities were funded, including IT updates key staffing for the support and development of community-based provision for female offenders in England and Wales.

Artists In residence is funded by the Arts Council and provides therapeutic art classes for female service users.

SEMLEP funds provided education and training opportunities to our female service users, who are furthest away from the employment market. This program ended in the year end the residual balance was transferred to ETE as agreed by the funder.

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C2C SOCIAL ACTION NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. MOVEMENT IN FUNDS - continued

C2C Sews supports women creatively by providing virtual and face to face sewing sessions, to enable service users to develop their confidence and a skill in something that interests them.

The Didymus Fund provides funding for a project to turn service users' pieces of art into printed cards, printed posters, tea towels etc to sell, to help them see that they have skills which can generate income.

Knife Angel funds preparation work, ready for the visit of the monument in May 2022. The original date was June 2020, but due to Covid lockdown restrictions, this had to be pushed back.

C2C Grows is based at the allotment and supports service users in an outdoor space, develop their horticultural skills in a safe and friendly environment.

CEO funding refers to the salary of the CEO.

Kettering funds relate to the new Women's Centre that opened in September 2020 and includes provision for capital costs, food provision and running costs, and is an extension to the services for women that we provide in Northamptonshire.

CMA (Community Money Advise) is a money mentoring programme, which allows us to support and work with vulnerable women who are struggling financially. This includes budgeting, help with benefits, court orders, and rent arrears. This has also been funded by Smallwood trust.

ETE (Education, Training and Employment) is a project, funded by SEMLEP and SERGO (via NCF), working with service users to build confidence, gain skills and work experience, with the long-term aim of finding employment.

Comic Relief provides funding for the development of a transgender group. This project has been delayed due to the pandemic and changes in organisational structure in the Probation service.

Covid 19 is a collation of all the funding granted to us, which has enabled us to flex up our services during the pandemic. It allowed us to take our services on line, provide door step food deliveries and welfare checks and rapidly adapt our women's centre.

News room project, supported by Thomas White Trust, enables us to engage with youth in deprived areas across the county, giving them the opportunity to experience the work of a journalist and provide them with a forum to share their life stories with the help of a professional.

Northamptonshire Office of the Police Commissioner is funding navigators to work at the Northampton Women's Centre.

CIN Shine is to provide Shine & Healing trauma courses to women on probation.

Footsteps is used for the delivery of community orders on behalf of Bench CRC as an alternative to a custodial sentence.

Kickstart is used to employ three apprentices for a period of six months.

The transfer from the General Fund to the Ministry of Justice, Housing, Community Money Advice, Education, Training & Employment, Covid-19, Comic Relief and Kickstart funds has been due to an overspend on these funds.

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C2C SOCIAL ACTION

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

Page 24

C2C SOCIAL ACTION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

INCOME
Grants and donations
Donations
Grants
Room hire
Contract income
Contract income
Other income
Housing income
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Insurance
Subscriptions and membership
Telephone
Postage and stationery
Travel (staff and volunteers)
Sundries
Social enterprise
Activity cost
Training
Computer expenses
Professional services
Accommodation expenses
Support costs
Management
Rent, rates and water
Advertising
Repairs and sundries
Depreciation of fixed assets
Governance costs
Independent exam fee
Carried forward		 2022
£
2,006
208,290
-
210,296
164,324
66,183
440,803
301,779
13,563
4,407
3,695
1,358
7,301
1,330
9,159
413
5,090
43,020
2,954
7,678
7,436
66,357
475,540
7,100
-
2,887
4,071
14,058
2,544
2,544		 2021
£
9,447
202,807
180
212,434
182,866
75,112
470,412
210,356
9,829
3,553
3,627
3,940
3,403
702
3,770
-
535
6,974
1,357
3,290
14,853
55,817
322,006
8,471
187
2,595
4,365
15,618
2,280
2,280

This page does not form part of the statutory financial statements

Page 25

C2C SOCIAL ACTION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Governance costs
Brought forward
Bad debts
Accountancy and legal fees
Bank interest
Total resources expended
Net (expenditure)/income		 2022
£
2,544
1,815
2,052
3
6,414
496,012
(55,209)		 2021
£
2,280
2,040
2,677
3
7,000
344,624
125,788

This page does not form part of the statutory financial statements

Page 26