Operation Encompass (CIO) Annual Report and Financial Statements Year Ended 31 March 2022 Charity registration number.. 1169147
Operation Encompass (CIO) Contents Reference and Administrative Details Trustees, Report 210 10 Statement of Trustees, Responsibilities Independent Examinerfs Report 12 Statement of Financial Activities 13 Balance Sheet 14 Notes to the Financial Statements 151020
Operation Encompass (CIO) Reference and Administrative Details Trustees Richard Marsh Camilla Southworth Carf Eve David Carney-Haworth Elisabeth Carney-Haworth Sanjana Narrang (resigned 26 May 20211 Annelise Widdowsson Iresigned 17 February 20221 Melanie James Dr Annemarie Millar Principal Office Westboume House Westboume Terrace Sallash PL12 6BX Charity Registration Number 1169147 Independent Examiner Francis Clark LLP North Quay House Sutton Harbour Plymouth Devon PL4 ORA Pag8 1
Operation Encompass (CIO) Trustees, Report The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2022. Trustees Richard Marsh Camilla Soulhworth Carl Eve David Carney-Haworth Elisabelh Carney-Haworth Sanjana Narrang (resigned 26 May 2021) Annelise Widdowsson (resigned 17 February 20221 Melanie James Dr Annemarie Millar Achievements and performance For the sake of avoidance of repetition, references made lo Operation Encompass IOEI lating lo actions carried out below refer lo the founders of Operation Encompass, David Carney-Haworth OBE and Elisabeth Carney-Haworth OBE. The past e1ve months have presented several new challenges and opportunities for the charity. There have also been some landmark changes in the landscape of domestic abuse with special reference lo the child victims of domestic abuse with legislation being introduced that now recognises children experiencing domestic abuse as victims in their own right. Domestic Abuse Act 2021 The Domestic Abuse Bill received Royal Assent on 29th April and is now rewgnised in law and known as the Domestic Abuse Act. milestone in this Act is that children are now recognised as victims of DVA in their own right. Operation Encompass has been working lo have this acknowledgment for children for over 10 years. It is heartening lo feel that our work in this area has al long last come lo fruition and we have already begun the work of supporting schools, police, the judiciary and Social Care to develop new policies, practices, ways of working and changes in att4'1udes lo ensure that this legal recognit4.on comes with true positive change for children. OE is happy lo put on record that all 43 poli forces in England and Wales have embraced Operation Encompass. The last two forces launched in eady 2021 and we supported both forces in this.. Dorset launching on the 1st April 2021 with Bedfordshire launching on 1 Oth April 2021. OE is also embedded in our Armed Forces overseas schools. Pag8 2
Operation Encompass (CIO) Trustees, Report In September 2021 Northern Ireland launched Operation Encompass in 60 schools in the Newry and South Down areas. Phase Two of the Operation Encompass roll-OLJt in February 120221 was announced in the Northem Ireland Assembly by the Education Minister Michelle Mcllveen. This phase saw a further 77 schools included in Operation Encompass. We applaud the Northern Ireland Government for passing legislation allowing Operation Encompass to be launched in Northern Ireland. OE has also been supporting and working closely with Ireland in selling up Operation Encompass with the Garda Siochana. We have the 'solid support, from Children's Ombudsman Dr Niall Muldoon, TUSLA- the Child and Family Agency, the Children's Rights Alliance, the ISPCC and the largest trade union for Primary Teachers which has a membership of over 33.000 teachers. The Operation Encompass Teachers, Help and Advice Line continues lo provide excellent support for teachers by providing invaluable support for children experiencing DVA. By supporting teachers, we are enabling them lo better support our children. We are exploring funding opportunities to keep the Helpline active. The National Association of Head Teachers continues to support Operation Encompass and has encouraged all schools lo adopt our Children's Vicb'm Support Code. Onllne Tralnlng The free online Key Adult Training is available from the Operation Encompass website and, on completion, a rtificate is provided to the participant. The course has also been CPD certified. Every Key Adult IDSLS and DDSLSI should undertake this training prior lo receiving OE notifications from Police Forces. School Safeguarding Govemors are encouraged to complete the training. The course can be completed by anyone. The new conlenl for the on-line Key Adult training which covers the inclusion of the new DA Act and features specific guidance around impact of DVA in pregnancy and in the Eady Years, has been completed. This is supported by the Home Office and compliments the new Eady Years Pilots which are running in a number of Police Forces. Feedback received from users of our course is 1000A positive and lo dale we have had almost 10,000 users. Feedback from users Fantastic trainingl I musl say the very end video musl be released as a tv campaign. 11 got Mel Very informative and easy lo understand, making il accessible to all staff. The resources, especially the videos, were helpful in highlighting the reality and awareness of the prevalence of domestic abuse in our society. Clear, concise and interactive, thank you. EXlIent course - fantsstic resources. Very informative, learned lots of new, key information that relates to my teaching role. Pag8 3
Operation Encompass (CIO) Trustees, Report Although I have attended a number of courses on domestic abuse it was useful to revisit this subject. The resources are excellent and extensive offering a range and breadth of information. Excellent for raising awareness of the implications of domestic abuse and the effects upon young children. Also excellent signposting for further reading. Very clear materials and good balance of information, interaclivily, opportunities lo reflect as well as materials to download and refer back lo when necessary. Thank you. Worthwhile completing lo understand the impact of DA. This course was great lo do al my own pace at my new school and has reinfOrd my understanding of how to keep children safer more effectively through deepened understanding of Operation Encompass. EXlIent training. Thank you. Very well explained with key points. Very effective but also easy to navigate. I found this Course lo be very informative bul also thought provoking lin a good way) and intend to circulate details of this Course lo my fellow Governors. Early Years. and MFH Pilots The Early Years, Pilot was initially launched in two police forces. This work is being supported by the Home Office, DfE and NHS England. The pilot highlighted a huge number of children who received support that were effectively unknown prior to the instigation of the Operation Encompass Early Yearfs Pilot. The pilot involves a collaboration with Operation Encompass, Police, Health Visitors and Midwives. We have created systems and research collection documents ready for a full evaluation. The pilot has now been extended into a further five forces. Initial feedback was excellent with comments such as- "Il is really making a difference" -Children's SeNices. "We have found that we are making an impact by being able to intervene earlier into the lives of these young children" -Health Services. "Il is a really welcome change and It is providing earlier support when we know that and even a few hours earlier knowledge is making a difference. -Poli¢e Lead. Pag8 4
Operation Encompass (CIO) Trustees, Report MFH pllot We have two poli forces engaged in the Missing from Home pilot with the potential for a national rollout. The VLJlnerability of these children, be they a child who goes missing once or those who repeatedly go missing, is huge. Research has shown that one of the main reasons for a child to go missing is issues al home-. family arguments and domestic abuse. We are speaking al the national MfH conference and adding new information into the online training about MfH and what schools need lo understand and do to support these children. This is in preparab'on for this work rolling out lo all police forces. National Influence Operation Encompass was represented at the Lords Public Services Committee being asked lo provide oral evidence on vulnerable children and public services. The peers were considering how well public services tackle the undedwng causes of child vulnerability in families, including domestic abuse, poor mental health and addiction. They are also investigating what more services can do lo ensure that vulnerable children gel vital support. Operation Encompass has been cited in several recent high-profile reports including.. British Association of Social Workers. BASVV Her Majesty's Inspector of Constabularies HMIC Keeping Children Safe in Education. KCSIE In May OE received a Police and Crime Commissioners Award from Crime Commissioner Alison Hernandez for their work SLJPPOrting Devon and Comwall Police. In June BBC Blue Peter recognised Elisabelh's lrfe of dedication and service for children. Elisabeth was awarded a Blue Peter Cloth Emblem. OE has been working with several Children's Safeguarding Boards including Leeds, Birmingham, Wakefield to improve their Operation Encompass service for children. OE has led several Virtual Operation Encompass Conferences with over 100 delegates at each event from schools, Social Care, Psychologists, Court and Family Support Workers from around the whole country. These focussed upon leaching the DVA strand of the RSE curriculum. Training has also been given to University students, induding those on their last term of Teacher Training. OE completed a film that was used as the showcase by Bradford Council to launch their Violence Against Women and Girls Strategy. The film received tremendous feedback and will now be available to use for other events. OE engaged with the High Sherriff of Cornwall who was very keen to support the work of Operation Encompass. As face-lo-face meetings could not lake place, OE created a video that was circulated throughout the High Sheriffs, network. OE was approached by the Home Office seeking support and engagement in research and consultslion process for the new violen Against Vvomen and Girls strategy IVAWGI. Operation Encompass is viewed as a stakeholder. Pag8 5
Operation Encompass (CIO) Trustees, Report OE continues lo support University College London on the Core Outcomes Set research which aims to impact upon the ability lo more accurately evaluate the impact of domestic abuse interventions. This is crucial for local authorities schools and Charities who purchase interventions for children with currently no way of comparing interventions in terms of impact and therefore value for money. Guidgs IHandbooks OE has produced has produced two further Handbooks for schools and other professional Guidance. The handbook 'Hear My Voice, is the Operation Encompass response to children being recognised as victims in their own right. It also includes the Operation Encompass Child's Victim Code which we have created and ask that organisalions working with children experiencing DVA adopt it. This should include all schools. Within the handbook there is also a Continuum of Support. This Guide was created prior lo the Bill gaining Royal Assent bul with the knowledge of the content of the Act. The other handbooks cover.. The simple ways in which schools can support children experiencing DVA The need lo identify children experiencing domestic abuse as a vulnerable group within schools. This handbook has been endorsed by DfE, NASEN and the Home Office How lo teach the DVA strand in the RSEIHE curriculum from a child's entry into school How lo implement the Child's Victim Support Code The Child's Victim Support Code in 'child speak" Guidance for Police and schools on the implementation of Operation Encompass We have also created a poster for parents that explains what Operation Encompass is and how the school uses this information to support children. This has been translated into a number of different languages. Other Activities OE continues lo have regular contact with the Home Offi. In January OE had the pleasure of meeting the new Home Office Minister for Domestic Abuse and Safeguarding, Racheal McLean MP. During the meeting OE discussed the new DA Act, the Operation Encompass Children's Victims Code and Children's Rights in the landscape of Domestic Abuse. The response from the Minister was extremely supportive and positive. The National Association for Head Teachers INAHTI has fomially endorsed the Operation Encompass Child's Victim Support Code, dedicated a page on their website, highlighted the code in their publications and recommends that schools support its implementation in their settings. OE was thrilled to have the opportunity lo accept an invitation to Clarence House to meet HRH the Duchess of Cornwall. In a private meeting The Duchess requested an update about the conlinLJed work of Operation Encompass. OE was cited in the Prime Minister's Hidden Ham report {inlerestingly and not wthoul note, the only oryanisation to be mentioned by namel. This was as a direct consequence of the priorities sought by Operation Encompass in our response submilled to the Home Office for their 'Call for additional written evidence to inform their inquiry into Home Office preparedness for Covid-19'. Pag8 6
Operation Encompass (CIO) Trustees, Report The Prime Minister wrote.. "We musl learn from this crisis that entry into a home or engagement with children present is an opportunity lo identify children who may be vulnerable. Chief Constables musl ensLJre Operation Encompass continues to run in their force with officers sharing important information about domestic abuse incidents with school staff who can assess risk and need for support for these vulnerable children" We have included just part of what we submitted to the Home Office, cited as Priority 1 below.. Priorities for Operation Encompass during Covid-19 Pandemic Priority 1. Police Chief Conslables reminding all serving officers that they must consider the vulnerability of 811 children when they attend a Domestic Abuse incident and that they should remember 'Operalion Encompass, and this vital method of sharing information with a child's school. This means that the Local Authorities which sil within any given police force, musl share their most accurate information with the police force so that the poli have as clear a picture as possible as lo where children may be attending school and where and how they can most easily access the Schools Dedicated Safeguarding Lead or teaching staff from the school that the childlren allend on a normal basis. Police must be able lo pass on the important information about Domestic Abuse incidents where there are children so that school staff can appropriately assess risk and need for support. In March OE was invited to allend the Reception lo launch the Government's VAWG Communication Strategy in the Palace of Weslminsler. It can be seen from this report that OE continues to have national and international impact, reach and respect. Whilst we should celebrate all that has been achieved in terms of the raising of awareness of the impact of DA upon children, the education of police and school staff, and in terms of the hundreds of thousands of children who have been supported through OE. there is still much more to be done. All children should be able to live, grow and flourish without the speclre of domestic abuse blighting their lives, no matter the political regime under which they reside, no matter where they live. Chair of Trustegs. Summary I continue to be the proud Chair of Trustees for Operation Encomp8SS, 8 charity that has, through the process of information sharing that it created, changed the landscape of safeguarding forever. As incidents of domestic abuse grew over the last two years of the pandemic, Operation Encompass was there lo ensure that children continued lo receive the support and nurture that they needed from their schools. In January 2022 the charity achieved one of ils long tem goals as children being recognised as victims of DVA in their own right was signed into law by the Safeguarding Minister Rachel Maclean. Since the creation of Operation Encompass in 2010, it has been our aim to achieve this. Alongside this, Operation Enwmpass has continued lo provide schools, poli and other organisations with the highest quality of free resources, aiming lo support the professionals who in turn can then better support the children in their care. Pag8 7
Operation Encompass (CIO) Trustees, Report l continue to be inspired by this established and highly respected charity dedicated to the children who experien domestic abuse. sin ils inception Operation Encompass has supported hundreds of thousands of children in our country and beyond. Operation Encompass will continue this work until it is in every force, in every school, for every child no matter where they live. Wherever there are children, wherever there is domestic abuse, then there should be Operation Encompass, our children deserve no less. Objedives and activities Objects and alms The Object of Operation Encompass I"OE"} is.. The relief of children involved in or are exposed lo incidents of domestic abuse in their homes who are stressed and suffering as a result. In particular but not exclusively by.. Acting as the assurance body for OE training and delivery of education to Key Adults and Police Officers. Liaising with education eslablishmenls, Police Authorities and other agencies. Seeking lo form partnerships with other charities and organisations which deliver mutual and complimentary benefits. Providing support and information and where necessary advocacy, guidance and mentoring to key adults and teaching staff. Providing assured education and training lo Key Adults with after care support. Retaining full accreditation rights lo OE in furtherance of the above charitable PLJrpose for the public benefit. Public benefit OE has continued lo engage extensively through briefings, media events and Police ForcelKey Adult training days to promote the charity across the UK and internationally. The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. All trustees have reviewed the guidance issued by the Charity Commission ICC) most especially the seven guiding principles. In addition the Chairman provides regular updates lo all Trustees on CC policy and lessons from enquiries etc. SociTal investmentpolicies Despite the charitys very purpose being a 'social investment, this investment is not directly fiscal. Grant maklng pollcles The Charity is not in a position to make grants and is unlikely to do so in the foreseeable future. Use of volunteers The Charity does not have a body of volunteers other than the Trustees. Pag8 8
Operation Encompass (CIO) Trustees, Report Financial rgvigw Balance at bank at 31 March 2022 - £10,329 {2021'. £4,716). Total expenditure of £95,722 (2021.. £205,069) for printinglmarketing materials, ICT website, Pyschology Assoication helpline and other required items. Both income and expenditure for 2022 were redUd compared to 2021. The charity was awarded £174,000 of grant funding for the 2022 year bul the volume of calls received meant that a second clinician for the teachers helpline was not required. The charity made a small surplus in year of £1,46512021.. £1,700). Policy on reserves The charity has a low level of recurring fixed costs with no staff costs and therefore does not need lo hold a high level of reserves. The charity has aimed to maintain a reserve of £1,000 to maintain sufficient funds for the annual insurance premium from 1 st September 2017. Currently total reserves at year end are £3,873 (2021.. £2,408), of which £3,625 is free reserves 12021.. £2,408). Principal funding sources Income from donations, fundraising and grants totalling £97,18712021'. £206,769) was reived. All financial risk is currently assessed as low as there is no immediate requirement lo directly support beneficiaries financially or through the salelpurchase of goods, services or real estate. To that end where there is funding below the forecast requirement the impact will be translated to a slower delivery rate. Whilst this might be frustrating il does not threaten the existen of the charity providing that there is eviden of progress., which there is. The principal risk facing the charity and delivery of its objects is once the capital outlay for the premium website and supporbng database has been set up, the ongoing revenue cost lo maintain the progress of the website and the other work of the charity. The charity is always seeking opportunities for additional grant funding. Structure. governance and management Nature ofgovemiTng document Constitution Document. Charitable Incorporated Oryanisation (Foundation Structure) Trustees. whose only voting members are its Recruitment and appointment of trustees New Trustees may be recruited to the Board al any lime by the Trustees. In selecting individuals for appointment as Trustees, the Trustees musl have regard lo the skills, knowledge and experience needed for the effective administration of the charity. Induction and training of trustees Each new Trustee musl re1Ve, on or before his or her first appointment a copy of the current version of the constitution and a copy of the CIO'S lalesl Trustees, annual report and Statement of Accounts. The new Trustee will also be briefed individually by the CEO or Chair of Trustees. Pag8 9
Operation Encompass (CIO) Trustees, Report Going Concern Operation Encompass is a going cOnM and will continue in operation for the forseeable future. There are no concerns about the future needs for the charity nor are there any material uncertainties. The Trustees, annual report is consistent with this conclusion and the Trustees, view is that Operation Encompass is a going concern. The annual report Was approved by the Iruslees of the charity on 06/06122 behalf by.. and signed on its Richard Marsh Trustee Page 10
Operation Encompass (CIO) Statement of Trustees, Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable lo charities requires the Iruslees to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the ¢harily and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to.. select suitsble accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP., make judgements and eslimales that are reasonable and prudent-, stale whether applicable accoLJnting standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them lo ensure that the financial slalemenls comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the conslilulion. The trustees are also responsible for safeguarding the assets of the charity and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees of the charity on 06106/22 and signed on its behalf by.. Richard Marsh Trustee Page11
Operation Encompass (CIO) Independent Examinerfs Report to the trustees of Operation Encompass (cio) I report lo the trustees on my examination of the accoLJnts of the Operation Encompass ICIOI for the year 31 March 2022. Responsibilities and basis of report As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 I'lhe Acl'}. I report in respect of my examination of the charitls accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlner's statement I have completed my examination. I confirm that no material matters have come to my 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 charity as required by section 130 of the Act,. or 2. the accounts do not accord with those records,. or 3. the 8ccounls do not comply with the applicable requirements concerning the form and conlenl of accounts set out in the Ch8rilies (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination lo which allenlion should be drawn in this report in order to enable a proper understanding of the accounts lo be reached. DLertL( Duncan Leslie FCA North Quay House Sutton Harbour Plymouth Devon PL4 ORA Date.. 07/06/22 Page 12
Operation Encompass (CIO) Statement of Financial Activities Year Ended 31 March 2022 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2022 Unrgstrictgd Rgstrictod Noto Income and Endowments from: Donations and legacies Expenditure on: Charitable activities 505 96,682 97,187 1,418 94,304 95,722 Total Expenditure 1,418 94,304 95,722 Net lexpendilurellincome Gross transfers between funds 19131 2,130 2,378 12,1301 1,465 Net movement in funds 1,217 248 1,465 Reconciliation of funds Total funds brought forward 2,408 2,408 Total funds carried forward 3,625 248 3,873 Total 2021 Unrgstrictgd Rgstrictod Noto Income and Endowments from: Donations and legacies Expenditure on: Charitable activities 2,449 204,320 206,769 749 204,320 205,069 Total Expenditure 749 204,320 205,069 Net movement in funds 1,700 1,700 Reconciliation of funds Total funds brought forward 708 708 Total funds carried forward 2,408 2,408 All of the charity's activities derive from continuing operations during the above periods. The funds breakdown for 2022 and 2021 is shown in note 9. The notes on pages 15 to 20 form an integral part of these financial statements. Page 13
Operation Encompass (CIO) Balance Sheet 31 March 2022 2022 2021 Note Current assets Debtors Cash at bank and in hand 18,895 10,329 164 4,716 29,224 4,880 Craditors: Amounts falling due within ong ygar 25,351 2,472 Net assets 3,873 2,408 Funds ofthe charity: Restrlcted Income funds Reslricled funds 248 Unrestricted in¢omg funds Unrestricted funds 3,625 2,408 Total funds 3,873 2,408 The financial slalements on pages 13 to 20 were approved by the Iruslees. and authorised for issue on 0 610 6/2 2 and signed on their behalf by.. Richard Marsh Trustee The notes on pages 15 to 20 form an integral part of these financial statements. Page 14
Operation Encompass (CIO) Notes to the Financial Statements Year Ended 31 March 2022 1 Accounting policies Statement of compliance The financial slalemenls have been prepared in accordance with Accounting and Reporting by Charities- Stslemenl 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- (Charities SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011. Basis of preparation Operation Encompass ICIOI 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 slated in the relevant accounting policy notes. Going concern Operation Encompass is a going Gonrn and will continue in operation for the forseeable future. There are no concerns about the future needs for the charity nor are there any material undertainlies. The Trustees, annual report is consistent with this conclusion and the Trustees. view is that Operation Encompass is a going concem. Income and endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has enlillemenl lo the income, il is probable that the income will be reiVed and the amount can be measured with sufficient reliability. Donations and legacies Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. Grants receivable Grants are recognised when the charity has an entitlement to the funds and any conditions linked lo the grants have been met. Where performance conditions are attached to the grant and are yel lo be met, the income is recognised as a liability and included on the balance sheet as deferred income lo be released. Expenditure All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated lo the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed lo particular headings they have been allocated on a basis consislenl with the use of resources. Page 15
Operation Encompass (CIO) Notes to the Financial Statements Year Ended 31 March 2022 Charitable activities Charitable expenditure comprises those costs ineLJrred by the charity in the delivery of ils activities and services for ils beneficiaries. It includes both costs that can be allocated directly lo such activities and those costs of an indirect nature necessary to support them. Support costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. Governance costs These include the costs attributable to the Charity's compliance with consitulional and statutory requirements, including independent examination, strategic management and Trustee's meetings and reimbursed expenses. Taxatlon The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore il meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempl from taxation in respect of income or capital gains reiVed within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively lo charitable purposes. Trade credltors Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricted income funds are general funds that are available for use at the trustees, discretion in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. Page 16
Operation Encompass (CIO) Notes to the Financial Statements Year Ended 31 March 2022 Financial instruments Classification The charity holds the following financial instruments.. Short lemi debtors Short lemi creditors Cash and bank balances All financial instruments are classified as basic. Recognition and measurement The charity has chosen to apply the recognition and measLJremenl principles in FRS102. Financial instruments are recognised when the charity becomes party to the conlraclual provisions of the instrument and derecognised when in the case of the assets, the contractual rights lo cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the charity's obligations are discharged, expire or are cancelled. Such instruments are initially measured at transaction price. including tr8ns8Ction costs, and are subsequently carried at the undiscounled amount of the cash or other consideration expected lo be paid or reived. after taking account of impairment adjustments. 2 Income from donations and legacies Unrestrlcted funds General Restrlcted funds Total 2022 Total 2021 Donations and legacies-, Donations from individuals Grants, including capital grants., Government grants 505 505 2,449 96,682 96,682 204,320 505 96,682 97,187 206,769 3 Expenditure on charitable activities Activity undertaken directly Activity support costs Total 2022 Total 2021 Running Operation Encompass 91,041 4,681 95,722 205,069 £1,418 12021.. £7491 of the above expenditure was attributable to unrestricted funds and £94,304 12021- £204,320) to reslricled funds. Page 17
Operation Encompass (CIO) Notes to the Financial Statements Year Ended 31 March 2022 4 Analysis of support costs Support costs allocated to charitable activities Governance costs Total 2022 Total 2021 Basis of allocation Admin costs Running Operation Encompass Actual 2,498 2,183 4,681 5,256 Governance costs Total 2022 Total 2021 Rgstricted Independent examiner fees Examination of the financial statements 2,498 2,498 1,872 2,498 2,498 1,872 5 Trustees. remuneration and expenses No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustee was reimbursed travel expenses during the year12021.' £nil). No other trustee received any other expenses or benefits from the charity during the year. The charity has no employees {2021'. none). Page 18
Operation Encompass (CIO) Notes to the Financial Statements Year Ended 31 March 2022 6 Taxation The charity is a registered charity and is therefore exempt from taxation. 7 Debtors 2022 2021 Prepayments and accrued income 18,895 164 8 Creditors: amounts falling due within one year 2022 2021 Trade creditors Accruals 22,853 2,498 2,472 25,351 2,472 9 Funds Balance at 1 April 2021 Balance at 31 March 2022 Incoming Resources resources expended Transfers Unrestricted funds General Unrestricted 2,408 505 11,418) 2,130 3,625 Restricted funds Home offi Grant 96,682 194,304) 12,1301 248 Total funds 2,408 97,187 95,722 3,873 Page 19
Operation Encompass (CIO) Notes to the Financial Statements Year Ended 31 March 2022 Balance at Balance at 31 March 2021 Incoming Resources resources expended 2020 Transfers Unrestricted funds General Unrestricted 708 2,449 17491 2,408 Rgstrictgd Home Office Grant offi of the Police and Crime Commissioner Grant 194,320 1194,320} 10,000 110,000) Total restricted funds 204,320 1204,320) Total funds 708 206,769 1205,0691 2,408 The specific purposes for which the funds are to be applied are as follows.. Home Office Grant- Grant awarded for the provision of the Operation Encompass Scheme. 10 Analysis of net assets between funds Unrestricted funds General Total funds at 31 March 2022 Restricted funds Current assets Current liabilities 7,251 13,6261 3,625 21,973 121,7251 248 29,224 125,3511 3,873 Total nel assets Unrestricted funds General Total funds at 31 March 2021 Current assets Current liabilities 4,880 12,4721 2,408 4,880 12,4721 2,408 Total nel assets 11 Related party transactlons There were no related party transactions in the year. The charity was under the control of the Trustees during the financial year. Page 20