IT'S A PENALTY {Fomierty HAPPY CHILD INTERNATIONAL FOUNDATION) (A Charitable Incorporated Organisation} REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2022 Charity No: 1161848
'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 CONTENTS Page Legal and adminislralive information Report of the TTuslees 13 Independent Examinerfs Report 14 Statement of Financial Activities 15 Balance Sheet 16 Notes forming part of the Financial Statements
ITS A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Reference and Administratlve Infomiatlon Registered Charity Number 1161848 Trustees The Trustees serving during the year and since the year end were as follows.. C Williamson K Corich E McAlpine C McLellan B Patel A Akintoye Appointed 9 November 2021 Management SL de CaTvalho MBE Principal office Leatherhead Institute 67 High Street Lealherhead r22 8AH Independent Examiner Mr S Robinson Chartered Accountant 420 Silbury Boulevard Central Milton Keynes MK9 2AF Bankers Santander Customer Service Centre Boolle Merseyside L30 4GB Page 1
ITS A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees Trustees Report The Trustees present their Annual Report and financial statements of the Charitable Incorporated Organisation for the year ended 30 September 2022. The financial slalements cornply with the Charities Act 2011, the Trust's Deed and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191. Structure Governance and Mana ement Charitable status It's a Penalty is a Charitable In¢orpoRted Organisation ICIOI governed by its constitution and has charitable status under the Charities Commission Association, Charity Number," 1161848. The CIO was recognised by the Charty Commission on 27 May 2015. Organisation stmcture The Trustees assume responsibility for the day to day management of the CIO and almost all executive roles are undertaken by the Trustees. The Board of Trustees meets six b.mes each year to discuss current and future projects and to approve decisions such as the appointment of new Trustees and the remuneration of the one key management employee. Trustee Recrultment and Appointment The Trustees were recruited with complementary skills and experien in mind from the corporate, public and third sectors. Each bring a Contrribulion of global neorkIng, strategic management, marketing, international development, accountancy. Katherine Conch is our Chair. She is founder and Global CEO of Sysdoc. Voted UK New Zealander in 2015, Katherine is a global neOrker and engages her staff in the work of the campaign. Sysdoc is one of the campaign's partners. Christianne Williamson is a strategic communications expert currently leading a global DFID- funded campaign lo end female genilal mutilation. Christianne brings expertise in partnership and resourTr leveraging, having worked in various international development organisations. Ewen McAlpine, works for Macaulay Search, and provides executive search services to organisations with just objectives. He is a strong neOrker providing valuable ¢ontscts and introductions in the Third and Commer¢ial sectors. Page 2
tT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees Icont.) Structure. Governance and Management Icont.) Colin McLellan is a charter Accountant who, prior to retirement. was Finance Director of MJ Gleeson Group plc. Bharti Patel is an accomplished and dedicated Human Rights and Social Justice campaigner focusing on every child's right to quality education and to be free from abuse and exploitation in all ils forms. Previous roles include CEO of ECPAT UK - Every Child Protected Against Trafficking, Director of SVARAJ Society for voluntary action Revilalisation and Justice and Director of Low Pay Unil. Adeola Akinloye is a member of the Association of Certified Accounlanls and has a Masters degree in Business Information Technology. She has worked in the International Charity sector in leadership positions over the last 24 years and is currently Finance Director of MEDAIR Trustee Induction and Training Vvhen recruTting new Trustees, the Board ensures that such candidates fully understand the Charity's purposes and aims and possess the necessary skills to carry out their responsibilities. Risk Management The Trustees acpt that the man8gement of risk is ultimately their responsibilty and, having examined the major strategic, business and operational risks which the CIO faces, confirm that appropriate Control systems have been established to mitigate such risks, as far as is possible. Summary of Activities It's a Penalty is a UK-based NGO with a global output, focused on ending abuse, exploitation and human Irafticking worldwide through awareness-raising campaigns, advocacy for legal refom, edu¢8tional programmes and youth empowerment. In 2021122, It's ? Penalty had a phenomenal impact with I0 further campaigns around major sporting events (Super Bowl LVI Campaign lJanuary-February 20221- Los Angeles. USA., Commonwealth Games lJune-Augusl 20221- Birmingham, UK. In addition lo our c3mpaigns, we also greatly expanded the impact of It's a Penalty by continuing work on the additional programmati¢ areas which contribute lo our goal of ending abuse, exploitation and human trafficking on a global scale.. CommonProtect. student Ambassadors NeOrk and Safe lo Compete. Objectives, Activltles and Perforniance for the Public Benefit: It's a Penalty strives for a worfd where no human being suffers abuse, exploitation or trafficking. To achieve this goal, our work consists on 4 key strategic programmes.. Campaigns - raising awareness about human trafficking, exploitation and abuse during major sporting events., CommonProlecl advocating for legal reform to improve protection from sexual exploitation and abuse for children throughout the Commonwealth., Student Ambassadors Nelmork - educating and oising up UK university students lo prevent human trafficking and exploitstion-, Page 3
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees IconLI Safe to Compete training sports coaches and parents of children in Little Leagues lage S-12 years) in the USA to prevent abuse and exploitation. As a member of the UN Global Compact. our work contributes towards the achievement of the UN Sustsinable Development Goals.. 5.2 - Eliminate all forms of violence against all women and girls in the public and private spheres, including trafficking and sexual and other types of exp50itslion", 8.7 Take immediate and effective measures to emdicate forced labour, end modern slavery and human trafficking and secure the prohibition and elimingtion of the worst forms of child labour, including recruitment and use of child soldiers, and by 2025 end child labour in all its forms,. 16.2- End abuse, exploitation, trafficking and all forms of violence against and torture of children. 1. CAMPAIGNS Harnessing the power of sport lo prevent abuse, exploitation and human trafficking, It's Penalty campaigns around major sporting events to lse awareness on a global scale, educate about the si9ns to look out for and equip people with ways lo report Since 2014, we have launched 14 global campaigns headed by high-profile athletes and actors, primarily positioning major sporting events as platforms for worldwide action and change. Each campaign is bespoke and conlextualised to each major sporting event and the need in the host country, determined by working in partnership with sporting governing bodies and local NGOS. Educational messages about what human trafficking is. the penalties for offenders, and how lo identify and report it reach a global audience through strategi¢ distribution channels including.. airlines, in-flight entertainment, hotels and accommodation, airports, local transport, cinemas, and social media. Every campaign reaches an average of 180 million people across the world through our strategic channels. During each campaign. we have encouraged people to report abuse, exploitation andlor human trafficking, resulting in an average increase of calls to hotlines of 210'/o. To date, our campaigns have protected 17.000 potential survivors abuse, exploitab.on and hum2n tmfficking globally, and prevented thousands more from being victimised. Iys a Penalty believes that prevention and awareness-raising campaigns are an effective way to curtail offences committed, and reduce demand while encouraging individuals, including victims to come fomard and make a report. To prevent abuse, exploitation and human trafficking. in 2021122 we.. EDUCATED- about the global issues of abuse, exploitation and human trafficking, the penalties for offenders, and the signs of human tmfficking - #knowthesigns., EQUIPPED - sporting fans, tourists and the general public with mechanisms to POrt these crime5, both whilst at home and abroad., ENCOURAGED- people and potential victims of human trafficking lo make a report. Super Bowl LVI Campaign lJanuary-February 20221- Los Angeles, USA In Januaryl February 2022, It's a Penalty made an impact globally, and locally in Los Angeles California. reaching a potential 737.5 million people worldwide. Page 4
ITS A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees {cont.I In ¢ollaboralion with our founding partner A21, on the 26th of January we launched the Campaign, hosted by our Headline Partner IHG Hotels & Resorts, al Hotel Indigo in Downtown Los Angeles, in collaboration with our other HeadSine Partners the NFL and Super Bowl Host Committee and Friends at AHLA (American Hotel & Lodging Association), HALA (Hotel Association of Los Angelesl and CHLA (California Hotels & Lodging Association). The Launch event started with welcome remarks by IHG Hotels & Resorts Americas CEO Elle Maalouf and our guest speaker Kathryn S. Schloessman, President & CEO LASEC, host ofSUPER BOVVL LVI. Followed by messages from California elected officials - U.S. Representative Karen Bass and Attorney General Rob Bonta. On this day 427 hoteliers listened to panel discussions on Hotels Tackling Trafficking and Super Bowl Anti-Trafficking measures. Panel speakers represented our partners such as Motel 6, Hilton, Los Angeles International Airport, the US Institute of Human Trafficking, AHLA and our guest Marriott hotels. To conclude, our founding partner A21 hosted a hotel specific Human Trafficking training with closing remarks from Nick Caine, CEO, A21. It's a Penalty also held a press conference, hosted by LAX Airport, attended by Dignitaries including Los Angeles Attorney General Rob Bonta, President of LA City Council Nury Martinez, VP Board of Airport Commissioners Val Velasco and LAX CEO Justin Erbacci at Los Angeles International Airport. We also had representatives from our partners Uber, Airbnb, American Airlines and Kevin Malone CEOI U.S Institute Against Human Trafficking (The HT Alliance). It's a Penalty Campaign digital and printed signage was unveiled in LAX terminals, security checkpoints and public restrooms to educate passengers. The press ¢onferen¢e generated 175 pieces of TV coverage and 363 online articles for a potential reach of over 277 million people. This year we also provided a special QR code that allowed people to port suspected cases of Human Trafficking or Child Sexual Exploitation from anywhere in the world. Vve work with a talented PR agency called The Brand Amp, based in the US, who help us to prepare a press release, prepare for interviews and ensure maximum coverage. Our press release was picked up by 363 online postings, representing a total of 213.2 million potential audience impressions. In total, our potential media reach was over 490 million people. LAX is ranked as the 3rd busiest airport both in the U.S. and the world. Ifs 8 Penalty's digital signage featuring Chris Godwin and Johnny Hekker has been displayed since January 1 st throughout the airport with the hotline number. LAX has reported that a total of 4 million passengers travelled through LAX during the month of January with another 4 million travellers in Febmary for a total potential reach of 8 million + passengers as the signs are still being displayed at LAX until further notice. The LAX airport also put Il's A Penalty's Mirror clings in bathrooms throughout the terminals that included QR codes to make reports of Human Trafficking and Sexual Exploi(ation anywhere in the world via our intemal porting tool found on It's a Penalty website. Through our airline partners, we had a potential reach of 10.5 million people. American Airfines showed our 30 sec PSA film in-flight on all international and national flights during the months of January and February, and Southwest Airlines showed the campaign film in-ffighl throughout the months of January and February. Additionally, Southwest shared the film on all digital signs system wide and their internal and external blogs which has a reach of 55,000 employees and a potential reach of over 200,000+ people. As part of our awareness Campaign, we ¢reated edu¢ational anti-trafficking kits contsining materials with signs to look out for and the National Human Trafficking Hotline number. In total, 1.5k tangible and digital kits were distributed to hotels and motels for staff and management and the general public. 2,500 hang lags were distributed to Uber drivers in Los Angeles, Califomia. Hang tags displayed the hotline number lo call if a driver OT passenger suspeeled 8 criminal actwity involving Human Trafficking or Child Sexual Exploitation. Page S
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees l¢ont.I 427 hoteliers participated in a training at Hotel Indigo in DTLA sponsored by our Headline Partner IHG Hotel & Resorts. During this training, hotel staff listened lo panel discussions by industry leaders on human trafficking prevention methods in the hotel industry. Attendees heard from local NGOS and Dignitaries locally in Los Angeles. Our founding partner A21 finished the event by providing more intense and detailed training on Human Trafficking and Signs to look out for with real life examples. Every person in attendance received a tangible 11 s a Penalty anli-trafficking kit. The It's a Penalty team was invited to contribute to the Hilton staff anli-trafficking training, alongside the Global Director of Intelligence, Gabriel Warren. The presentation. attended by staff across the board - from housekeeping lo chefs, lo security and front of house staff included an overview of our campaign and the signs to look out for. 70 attendees at the Hilton training sessions also received tsngible It's a Penalty anli-trafficking kits with posters in English and Spanish, hand sanitizers and a missing children's list provided by NCMEC to take back to their respective hotels. We asso partnered with Airbnb lo raise awareness. Los Angeles Airbnb hosts received digital kits containing posters in English and Spanish. On January 20, 2022, volunteers joined ZOE International, a Los Angeles organisation whose mission is to reach every person and rescue every child, led by Michael & Carol Hart. Volunteers packed awareness kits that included 11,500 It's a Penalty posters in English and in Spanish, 8,500 hand sanitizers and 1,500 Missing Children lists provided by the National Cenler of Missing 2nd Exploited Children in the Los Angeles area. Campaign materials were distribute to over 450 hote5s and motels across the Los Angeles area. It's a Penalty and its Founding Partner A21 partnered with Zoe International to coordinate the outreach. For the first time, It's a Penalty as part of The Allian Against Human Trafficking and Exploitation IA21, USIAHT, Inner City Visions, Knot Today, Ifs a Penalty) had a booth al the Super Bowl Experience. This was an interactive botsth with activities for the kids with squishy mini footballs and over 12,500 flyers with human trafficking awareness infomation from each of these NGO'S was distributed. All organisations collaborated to produce a PSA video that was shown to a potential 80,000 people that attended the Los Angeles Super Bowl NFL Experience. Volunteers from It's a Penalty partners Zoe Intemational and A21 were train to run the booth. In addrtion lo the above. our direct local impact for the LA Campaign includes.. 14 missing children identified in Los Angeles. 20010 increase in reports to the US Human Trafficking Hotline- in the run-up super bowl compared ID the same time period the previous year. 8 minors who were being sexually exploited in Los Angeles were rescued. 494 traffickers and sex buyers were arrested throughout California during the campaign. A potential reach of 3 million people followed, shared and viewed the campaign on social media. During the Super Bowl LVI in Los Angeles, we asked people to answer a short survey on our website Iwww.itsapenalty.orgl lo help us understand and assess the differen that the Il's a Penalty carnpaign made in EDUCATING about global issues of tracking and exploitation, and the signs to look out for to identify a ¢rime. A primary goal of the campaign is to EQUIP the public to report these ¢rimes and ENCOURAGE them to be confident in making that report. Overall, 960/0 of respondents felt It's a Penalty improved their awareness of the issues of human trafficking and exploitation., 93Q/o of respondents said their knowledge of the signs of these crimes had increased because of It's a Penalty., 93010 of respondents felt more equipped to report crimes of traffickin9 and exploitation after being exposed to the LA Campaign,. 100 /0 of respondents felt that It's a Penalty LA Page 6
rr's A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees IconL} Campaign increased their confidence or likeliness to report suspected cases of exploitation and trafficking. 2022 Commonwealth Games lJuly-August 20221- Birmingham, UK In 2022, the Birmingham Commonwealth Games presented a fant2Stic opportunity to raise awareness locally in Birmingham, across the UK and worfdwide, and Pvent people from becoming victims of human trafficking and exploitation. This was the second It's a Penalty Campaign lo run al a Commonwealth Games Ilhe previous being 2018 at Gold Coasll, and we aimed to maximise our impact at the Games even further in Birmingham. The Birmingham Campaign mobilised during the Commonwealth Games in Birmingham to encourage millions of people to help prevent modem slavery and protect survivors throughout the West Mid18nds, the UK and W0dwIde. Our approach for the campaign was to educate people coming into and travelling around Birmingham during the Games on how lo spot abuse, exploitation and human trafficking, make them aw8re of the issue and SUPPDrt available for survivors, and the helpline lo call if they suspect themselves or someone they know are being exploited. Due to Birmingham's promotion as a tourist destination in the lead-up-to the Games, working with the travel and tourism industry was essential in order to reach as many people as possible with the key campaign messages. To give the campaign a Commonwealth vol, we worked with sporting ambassadors from across the Commonwealth, including Usain Bolt (Jamaical, Ellie Simmonds {UK) and Cathy Freeman (Australia). To ensure that our campaign fil the locsl need in Birmingham and came alongside existing anti- human trafficking efforts in the region, we partnered with local fronlline NGOS the West Midlands Anti Slavery NeIork, West Midlands Violence Reduction Partnership and Faith Alliance, and UK-wide charity Missing People. We also worked with the endorsement of United by Birmingham 2022. Wth the help of our expert partners, we were able to distribute our ampaign materials across the West Midlands and beyond, including in-flight on international airlines (British Airways and Emiratesl, motorway service stations, Birmingham airport. train stations, trams, hotels and in hospitality venues. In total, the potential reach of the Birmingham Campaign was a phenomenal 57,746,897 people on-ther0und in the UK and worldwide. During the Birmingham Campaign, for the first time ever. It's a Penalty displayed huge signs outside of Molo motorway services. This was a brand new form of reaching people with our campaign messaging, and proved very successful. We were able to do this due lo Moto generously donating their advertising space to the campaign, which was very encouraging for us. Motorway service stations have been identified in previous news oullels as a key Spa in which lorries that illegally move human trafficking survivors in dangerous conditions have been found. For this reason, we felt il hugely important lo show our campaign materi815 to the public at service stations. In total, a potential 1,463,823 people were reached throughout the UK as a result of this collaboration with Moto. Engaging the local community, empowering survivors and reaching those at risk of abuse. exploitation and trafficking was of Critical importan¢e. Thanks to our partnership with community organisations such as the West Midlands Violence Reduction Partnership's Faith Alliance. NebNorkFour and Pitsstop, over 2500 It's a Penalty campaign posters and business cards were distributed to and displayed at 370 events and venues. including pubs, bars and restaurants, hotels, plaS of worship and information centres across Birmingham city centre and surmunding areas. Throughout the Birmingham Campaign, Il's a Penalty and our partners shared impactful social media content about the campaign aclivilies, human trafficking and exploitation in Birmingham, Page 7
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees IconLI the Wesl Mid5ands, and the Commonwealth, the signs to look out for and reporting helpline information. Digital toolkits contsining the campaign film, list of missing people in the Wesl Midlands, posters and social media campaigns were also shared wrth partners, friends and supporters. Working with our partners AiTbnb, It's a Penalty delivered in-person training on human trafficking awareness, the signs to look out for, and reporting information to 45 Airbnb hosts from across Birmingharn ahead of the Commonwealth Games. Airbnb also distributed It's a Penalty's informative campaign materials to 115 more hosts online. Il's a Penalty also assisted our global partner Hilton, who addrfcionally hosted the campaign launch event in Bimingham, with training on human trafficking, the signs to look out for and how to make a report to hotel managers in the run-up to the start of the Commonwealth Games. In total, 396 Hilton staff were trained, including teams trom Front Desk, Housekeeping, Maintenance, Security, Food and Beverage, and ConferenTr and Events. During the campaign, as a result of this collaboration, Il's a Penalty posters and informative business cards were also displayed in 6 Hilton hotels throughout the Wesl Midlands reaching members of staff, back-of-house teams and guests. During the Bimiingham Campaign, 998 potential victims of modern slavery in the UK indicated to Unseen's Modern Slavery and Exploitation Helpline. In the West Midlands, 23 potential victims of modern slavery were identified by the Helpline in the Wesl Midlands. As an additional campaign activity. It's a Penalty was honoured lo partner with Missing People during our Birmingham Campaign to raise awareness of people who have gone missing in the West Midlands and may be at risk of exploitation. Our joint campaign posters containing a QR code linking lo our infom8tive custorn webpage were displayed on 36 large screens throughout train stations for 17 days spanning over July and August. The posters were displayed in 5 stations throughout Birmingham.. Birmingham New St. Leamington Spa, Birmingham Moor St, Birmingham Snow Hill, and the University reaching a potential 7,154,495 people. 22 people that Missing People appealed for were found safe and well during the Campaign period. Additionally, 191 posters of missing people appeals were downloaded from the Missing People website - widening the reach and publicity of their Work. Following the conclusion ofthe Birmingham 2022 Commonwealth Games Campaign, we asked people to answer a short survey on our website Iwww.itsapena5ty.orgl to help us understand and assess the difference that the Il's a Penalty campaign made in educating about global issues of abuse. exploitation and human trafficking. the signs to look out for to identify a crime, reporting helpline information, and increasing their confidence in making a report. 93D/o of respondents fell Il's a Penalty improved their awareness of the issues of abuse, exploitation and human trafficking., 860/0 of respondents said their knowledge of the signs of these crimes had increased because of It's a Penalty., 88g/o of respondents felt more equipped to report crime5 of abuse, exploitation and human trafficking after being exposed lo the Birmingham Campaign,. and 81 % of respondents felt that It's a Penalty Bimingham Campaign increased their confidence or likeliness to report suspected cases of exploitation and trafficking. As part of our survey we asked for people to submit comments about the camp?ign and how it benefited them. Here are some of their comments. Each lime I read over the signs of human trafficking, they become more embedded into my thought process, l am mInded to be more aware of my surroundings and those l am crtsssing paths with when I read if you see something say something."; "This helps to know how to report suspected cases with every little bit of wisdom & knowledge that helps along the way." Page 8
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees IconLI 2. COMMONPROTECT The sexual exploitation and abuse of children, including online, is reaching epidemic levels. No country is immune. Current gaps in laws mean that millions of children throughout the Commonwealth are legally unprotected from abuse by nationals and travelling offenders. Working in collaboration with governments, civil society organisalions, child rights champions and Commonwealth institutions, CommonProtect is the Commonwealth-wide movement to end impunity for child sexual exploitation and abuse ICSEAI, improve access tojuslice for survivors and ensure better child protedion. Our ultimate goal is for there lo be a comprehensive legal framework in pla¢e in each Commonwealth country which criminalises CSEA in every form, no matter where the offender is from or where in the world the offenTr takes place. In March 2022, we held an online panel to mark Commonwealth week, build a Commonwealth ¢all lo action ahead of the Commonwealth Heads of Government Meeting ICHOGMI in June. and announce the upcoming CommonProlecl report. The theme of the panel was the Tole of the Commonwealth in protecting children from sexual exploitation and abuse. Panel participants in¢luded representatives from. the Commonwealth Secretariat. Commonwealth Lawyers Association, Commonwealth Parliamentary Association, Commonwealth Org8nisation for Social Work and the Commonwealth Human Rights Initiative In May 2022, launched the CommonProtect report with an online event featuring several partners and an expert panel, planned over a series of months prior to the publication date. The CommonProlecl report analyses the laws and systems in pla in 21 Commonwealth countries to protect children from sexual exploitation and abuse, and make recommendations for govemments and other stakeholders to lake action in order to improve the prosecution, pventIon and protection from these forms of violence. The report wa5 prodUd over a two- year period in partnership with Trust Law, the Commonwealth Lawyers Association, Sysdoc, CMS and Clayton Utz, as well as 21 lawyers and researchers in the focus countries. Spotlight piece contributors to the report included.. ICMEC, ECPAT, WeProtect, IFRC, Commonwealth Lawyers Association, Dr. Michael Salter, Human Dignity Trust, Commonwealth Human Rights Initiative & Walk Fe Foundation, UNICEF, Commtsnwealth Organisation of Social Work and the Council of Europe's Lanzarote Committee. The report found there is still a long way to go towards ensuring that every child in the Commonwealth is safe from exploitation and abuse.. Millions of children do not currently have the full protection of the law against all forms of sexual exploilalion and abuse., Children's access lo justice is hampered by law enforcement and prosecution rates, societal stigma, under-reporting, and the limited capacity of protective services,. Not only must legal change be brought about lo better protect childon from CSEA, the improvement of enforcement, reporting, prosecution, protection and pventIon are also key. The report and executive summary establishes the evidence base for the CommonProtect programme ?nd will be used as a key advocacy material moving forward. In July 2022. our partners Clayton Utz hosted a AuslraSia-based launch event to promote the report and its findings, involving gIonal experts on CSEA and representatives from leading child protection organisalions, law enforcement and legal experts. Following the publication of the report, a key priority was implementing a strategy in order to Influen the agenda al the Commonwealth Heads of Government Meeting in June 2022 to include the protection of children from sexual exploitation and abuse. As a result of our efforts and those of other stakeholders and partners, we were able to succeed in including the issue into two key statements from the meeting. As a result of the outcomes of CHOGM 2022, we have been developing and implementing our high-level advocacy strategy, with the support of Page 9
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees Icont.) our partner Atlas Free, to continue spollighling child protection to be on the agenda for discussion and aotion in Commonwealth spaces. The year 202112022 has also involved building a social media presence and voice on child protection issues for CommonProtect, nebworking with other organisations and establishing It's a Penalty as a leading authority on protecting children from CSEA, as well as maintaining and developing relationships and partnership5 Wlth key organisations. 3. STUDENT AMBASSADORS NETWORK It's a Penalty's Student Ambassador Netsrk is a programme to raise a community of student activists in the UK. This programme is designed to provide future change-makers with a spa to embraTr creativity, enhance employability and champion a social justice initiative to complement academic learning and skills. The Programme combines conventional campaigning techniques - from building support on their campuses and in their communities to influencing people in authority. On joining the Student Ambassador Network, they be¢ome part of a national neOrk of young changemakers to bring about the social transformation we all want to see locally and globally. The Student Ambassador NebNork ISANI programme empowers university students with the knowledge, confidence, networks and skills to become ambassadors of change against abuse, exploitation and human trafficking. The programme includes four core courses ¢overing'. Human trafficking training, Bysl8nder training 8nd Consent training developed by Marshall elearning and Coventry University and Campaign planning developed by Campaign Bootcamp. In lolal, the training lakes approx. 6 hours and students don't have to complete it all in one go. Following the training, the students engage with the community through various activism projects. The majority of Students undertaking the programme host campus events, promote discussion and empower participants to know the signs of human abuse, exploitation and human trafficking and how to report it,. promote responsible procurement., become a conscientious consumer, write and share articles and educational content on social media. Students also undertake fundraising events as part of the programme. Throughout the process, students are mentored and supported by the Student Ambassador NeOrk team. The year 2021122 has seen the ¢ontinued development of the SAN programme, including expanding the number of universities the prtsgramme is implemented at and building new complementary projects. In total, 151 students have signed up to the programme in the last academic year, and a series of lectures and seminars were delivered in the academic year lo 220 students who were exposed to training and awareness of modem slavery. To date, the Student Ambassador Neork has been run in Birmingham City University, Cardiff Met University. Edinburgh UniveIty, Goldsmiths University, Hull University, Portsmouth University, St Mary's University Surrey University and Sussex University. As part of the SAN programme, in 2022, we produced a Modern Slavery.. County Lines awareness film in partnership with West Sussex poliTr. The film was promoted across oursocial media and used as a key awareness-raising piece about country lines exploitation and how to prevent it. As a result of working collaboratively during the Birmingham Campaign, the West Midlands Anti-slavery NebNork and It's a Penalty have teamed up to create a West Midlands Slavery Free Campus Alliance to promote slavery-free university campuses across the region. The Alliance will analyse university structures and make key recommendations for universities to Page 10
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees IconLI tackle modem slavery, promote evidents-based targeted prevention and intervention techniques to educate students and staff on exploitation, build students, confidence and knowledge of their rights in the work environment, and address the risk of modern slavery across university activities and prosses. 4. SAFE TO COMPETE Safe lo Compete is a national initiative based in the US launched by IVS a Penalty and The National Center for Missing & Exploited Children INCMECI lo prevent abuse, exploitation and trafficking of young children as they learn lo compete in youth sports. With Safe to Compete, It'5 a Penalty aims to foster an environment in youth sports wheo children are safe from these forms of violence. Youth sports present a great platform through which to raise awareness and protect children. High profile Cases of young athletes being abused whilst competing have drawn attention to the issue of child protection in sports all over the world. Safe to Compete's focus is to address gaps in knowledge, skills and action amongst parents, caregivers and coaches in order lo improve every child's protection from these forms of violence. In partnership with NCMEC, in the year 2021122, we continued work to promote and develop the programme across the US. The microsile for Safe lo Compete was launched in Sprring 2022, which includes key information on the abuse, exploitation and trafficking of children, training courses for parents, caregivers and coaches, and ways lo make a report. In addition, we filmed and launched 3 Public Setvice Announcements IPSAS) featuring Safe to Compete ambassadors Hunter Dozier Imajor League Baseball Player for Kansas City Royals), Evan Kravetz (Major League Baseball Player for Cincinnati Redsl and Chris Godwin (Wide Receiver with Tampa Bey Buccaneers and Super Bowl Champion}- Financial Review It's a Penalty enjoyed another good year in terms of financial support- particularly for Super Bowl LVI in Los Angeles and the recently created Student Ambassador Network. Further Pro Bono work of £428,164 was also received. A surplus of £22,665 was achieved in the year and Unrestricted Reserves of £64,307 are carried forward into the year to 30th September 2023. Reserves policy The CIO currently has no Restricted Reserves and an Unrestricted General Reserve of £64,307 at 30 September 2022 a figure that exceeds three months core" costs. Fundraising efforts will continue lo ensure that this level of Reserves is maintained. Plans for Future Periods The prTncipal campaigns with which It's a Penalty will be involveos in are the Arizona Super Bowl, the FIFA Women's World Cup in Australia and New Zealand and the F1 Las Vegas Grand Prix. Page11
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 Report of the Trustees {cont.I Trustees, Responsibilities Statement The Trustees are responsible for preparing the Trustees, Annual Report and the financial stslements in accordance with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice). The law applicable to charities in England & Wales requires the Tnjstees to prepare ffnancial statements for ea¢h financial year which give a true and fair view of the state of affairs of the Charity and ofthe ineoming resources and application of reSoUrS of the Charity forthat period. In preparing these financial stslements, the Trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP 2019 IFRS1021', make judgements and estimates that are reasonable and prudent., stale whether applicable accounting standards have been followed, subject to any rnaterial departures disclosed and explained in the financial stalemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation. The Tm5tees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any tirne the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Report of the Trustees was approved by written procedure amongst Trustees on 2I-ia 12 and signed on their beha5f by.. E McAlpine
IT'S A PENALTY INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2022 I report to the Trustees on my examination of the accounts of Il's a Penalty (the CIO) for the year ended 30 September 2022. Responsibilities and basis of Trport As the Charity Trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'the Act'i. I report in respect of my examination of the CIO'S accounts carried out under se¢lion 145 of the 2011 Aet and in carrying out ry examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the AGt. Independent examinees staternent I confimi that l arn qualified lo undertake the examination because l am a member of the Institute of Chartered Accounlanls in England and Wales, whi¢h is one of the listed bodies. I have completed my examination. I can confirm that no material matters have come lo ry attention in connection with the examination giving me cause to believe that in any material respect.. Accounting records were not kept in respect of the CIO as required by section 130 of the Act., or The accounts do not accord with those record5', or The accounts do not comply with the applicable requirements concerning the form and eontent of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. I have no contsrns and have come across no other matters in ¢onne¢lion with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. Steve Robinson FCA Chartered Accountant Silbury Court 420 Silbury Boulevard Central Milton Keynes MK9 2AF Date:22 De¢embèr 2022 Page 13
IT'S A PENALTY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 SEPTEMBER 2022 Un- Restricted General Notes Restricted Total Total Funds 2022 2021 Income Incorne from Generated funds Donations and grants 746,222 746,222 938,027 Total Income 746,222 746,222 938,027 Ex enditure Charitable Activities Expenditure on charitable activities 566.078 566,078 839,578 Cost of Raising funds Expenditure on raising funds 131,798 131,798 50,492 Other Expenditure Support costs 25,681 25,681 20,317 Total expendtture 723.557 723,557 910,387 Transfer beeen Funds Net movement in funds 22,665 22,665 27,640 Balance at l October 2021 41,642 41,642 14,002 Balance at 30 September 2022 64,307 64,307 41,642 All of the above results are derived from continuing activities_ All gains and losses recognised in the period are included above. The split of comparative funds is shown in note 13. The notes on pages 16 to 22 form part of these financial statements. Page 14
rrs A PENALTY BALANCE SHEET AS AT 30 SEPTEklBER 2022 Notes 2022 2021 Fjxed Assets Intsngible assets Current Assets Debtors Cash al bank and in har 75.723 75.990 75,723 Creditors: amounts falling due within one year {11,4T61 (34.348) Net current assets 64.307 41,642 Net assets 64.307 41.642 Represented by: Unreslnced fvnds Restnrted fvnds IOIII 64.307 41.642 Totsl Charity Funds 84.307 41,642 The fin2nckil statèments wère appr4 ved ty Tnjstees c were signed on th6ir beHI ty. and TNslee C McLellan The notes on pages 16 10 22 fom part of these fin211ts¥1 alements. Page1S
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS 1. Accounting policies Basis of Preparation The financial ststements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclwe 1 January 20191 (Charities SORP IFRS 10211. It's a Penalty 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 ststed in the relevant accounting policy notelsl. The Trustees have taken advantage of the exemption in Charities SORP IFRS1021 from including a cashflow statement in the financial statements on the grounds that the organisation is small. Income Donations and Grants Income from donations and grants is included in incoming resources when received. Income is then deferred when a condition which is placed upon the Charity's entitlement to it has not yet been completed. Donations receivable for the general purposes of the Charity a credited to general unrestricted funds. Donations for purposes $tricted by the wishes of the donor are taken to restricted funds. Int2ngible income in the form of valuable good or seNiTrs donated to the Charity at some a&ual expense to the donor are included in the Statement of Financial Activities when the benefit IS quantifiable and measurable. Expenditure Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered. Intangible Assets and Amortisation Intangible assets are slated at cost less accumulated amortisation and any accumulated impairment losses. Amortisalion is provided al rates calculated to write off the cost less estimated residual value of each asset over ils expected useful life, as follows.. Website Development 3 year5 Straight line Page 16
tT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS (Cont'dl Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in further8nce of the general objectives of the Charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial ststements. Restricted funds comprise funds donated for specffic purposes. The aim and use of each fund is set out in the notes. Debtors Trade and other debtors are wognised at the settlement amount due after any trade discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. Cash at bank and in hand Cash at bank and cash in hand includes ¢ash and short term highly liquid investments with a short rnalurity of three months or less from the date of acquisition or opening of the deposit or similar aceount Creditors and provisions Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third paty and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised al their settlement amount after allowing for any trade discounts due. Flnanclal Instruments The CIO only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al their settlemènt value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 17
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS (Cont'dl 1. Golng concem At the time of approving the financial statements, the Trustees have a reasonable expectation that the CIO has adequate resources to continue in operational existence for the foreseeable future. The charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concem basis of accounting in preparing the fsnancial statements. 2. Donatlons and grants 2022 2021 Institutional income Trust income other income 300,058 18,000 428,164 746,222 277.854 10,000 650,173 938,027 Unrestricted Income from donations and grants was £746,22212021.. £938,027> of which £Nil12021.. £Nill was reslricled. Other income includes £428.16412021.' £650.1731 relating to donations in kind principally provided for professional serVIS contributing to advancing our advocacy agenda. Included within institutional income is an amount of £nil 12021.. £nill relating to donations in kind received by the Charity. 3. Expenditure on charitable acttvities Unrestricted Restricted 2022 2021 It's a Penalty Campaign Salaries & Nl Consullanls Design & Athork Website Promotion Social Media Development Filming & Production Travel & Accommodation Legal Expenses Total 53,536 129,175 17,084 3,073 53,536 129,175 17,084 3,073 54,081 91,265 16,806 1,312 48,638 45,171 19,889 249,512 566,078 48,638 45,171 19,889 249,512 566,078 33,942 6.300 635,872 839,578 Page 18
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS {Cont'dl Expenditure includes £428,164 {2021.. £650,173) relating lo donab.ons in kind for profession81 servIS contributing to advancing OLJr advocacy agenda. 4. Expenditure on raising funds Unrestrlcted Restrfcted 2022 2021 Advocacy Lobbying Advocacy Fundraising Printing 12,337 29,069 90,392 131,798 12,337 29,069 90,392 131,798 21,378 29,114 50,492 5. Other Expenditure Unrestricted Restricted 2022 2021 Support Costs Office Rent 2,474 Accountancy Travel & Refreshment5 Other Costs Governance costs Independent Examiner's Fee 9,000 8,211 S,870 9,000 8,211 5,870 8,000 4,275 4,068 2,600 25,681 2,600 25,681 1,500 20,317 6. Staff numbets and expenses There was no Trustees, remuneration during the financial year and trustee expenditure of £nil was reimbursed12021.' £nill. The average number of persons employed by the CIO during the year was: 2022 No. 2021 No. Average stsff head count Staff costs (for the above persons) Wages and salaries Social security costs Pension 75.000 4.605 3,000 75,000 5,134 3,000 82,605 83,134 One employee received emoluments of MO than £60,000 per annum as disclosed above. Page 19
IT'S A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS {Confdl 7. Intangible Assets Website Total Cost Brought forward Additions Carried forward 6,000 5,000 6,000 6,000 Amortisation Brought forward Charye for the year Carried forward 6.000 6,000 6,000 6.000 Carrying valuè AI 30 September 2021 AI 30 September2022 8. Debtors 2022 2021 Trade Debtors Accrued Income Total 9. cditors. arnounts falling due within one year 2022 2021 Trade Creditors Taxation and Social Security Accruals Total 9,011 1.955 450 11,416 7,111 2,465 24,772 34,348 Page 20
tT'S A PENAL FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS {Cont'dl 10. Analysis of net assets between funds Unrestricted Funds Restricted Funds Total 2022 Total 2021 Fund balances at 30 September 2022 are represented by.. Tangible fixed assets Current assets Creditors due within one year 75,723 75,723 75.990 11,416 64,307 11,416 64,307 34,348 41,642 11. Analysis of charitable funds Un- Restricted Funds Restricted Funds Total Funds Brought forward al 30 September 2021 41,642 41,642 Income 746,222 746,222 Expenditure 1723,5571 1723.5571 Balance at 30 September 2022 64.307 64.307 Page 21
Irs A PENALTY FOR THE YEAR ENDED 30 SEPTEMBER 2022 NOTES TO THE FINANCIAL STATEMENTS Icont'dl 12. Related parties During the year It's 8 Penalty paid a share of rent and telephone costs of £Nil12021.' £3,684) for a shared office space, to Ils sister Charity Happy Child International. Irs a Penalty received £12,000 {2021- £11,000) in donations from Sysdoc Ltd in which K Corich 1$ 8 director. 13. Comparative Statement of Financial Activities Un- Restricted General Restricted Total Funds 2021 Income Income from Generated funds Donations and grants 938,027 938,027 Total Income 938,027 938,027 Ex enditure Charitable Activities Expenditure on charitable activities 839,578 839,578 Cost of Raising funds Expenditure on raising funds 50,492 50,492 Other Expenditure Support costs 20,317 20,317 Total expenditure 910,387 910,387 Transfer beeen funds Net movement In funds 27,640 27,640 Balance at l October 2020 14.002 14.002 Balance at 30September 2021 41,642 41.642 Page 22