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
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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.
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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.
EX￿lIent course - fantsstic resources.
Very informative, learned lots of new, key information that relates to my teaching role.
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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 reinfOr￿d my understanding
of how to keep children safer more effectively through deepened understanding of Operation
Encompass.
EX￿lIent 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.
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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.
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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'.
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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.
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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.
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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 redU￿d 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 re￿ived.
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 re￿1Ve, 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.
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Operation Encompass (CIO)
Trustees, Report
Going Concern
Operation Encompass is a going cOn￿M 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
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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.
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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.
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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 Gon￿rn 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 re￿iVed 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
re￿iVed 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.
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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 re￿ived. 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