Charity registration number: 1170470
StopSo UK
Annual Report and Financial Statements for the Year Ended 31 March 2022
StopSo UK
Contents
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Statement of Trustees' Responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 to 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 15 |
StopSo UK
Reference and Administrative Details
Trustees
Charity Registration Number
Principal Office
Independent Examiner
Antounette Philippides, Chair Trudy Hannington Nigel Hatton Stephen Richmond Jonson John David Goss Glynis Stephanie Hudson-Allez Ian Richards 1170470 PO Box 2277 Gloucester GL3 9GP John O'Brien, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
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StopSo UK
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2022.
Objectives and activities
Objects and aims
The objects of the charity are:
To offer specialist and tailored therapy to anyone affected by child abuse, be these perpetrators, survivors, family members.
To prevent the first offence by encouraging through our website, anyone needing to, to contact StopSO and seek support at that stage.
To prevent any subsequent offending through the benefits of understanding and a therapeutic intervention.
Objectives, strategies and activities
We offer training to therapists to take on referrals for StopSO. We are now able to offer subsequent training in all areas pertaining to this work. Besides this, we look for all opportunities to open a discussion about the importance of treating perpetrators therapeutically; a dialogue to ensure perpetrators are offered every opportunity to seek help and guidance to desist from criminal and harmful behaviour. We also seek to support survivors through therapy to manage trauma.
Public benefit
Therapy assists any individual to identify and manage underlying issues. In the demographic that concerns us, this means identifying the underlying causes of offending thought and/or behaviours. We would like to prevent the first offence, but we can certainly focus on preventing subsequent offending and harmful behaviour. The public is horrified by sexual offending, understandably. However, an approach as promoted by StopSO which focuses on therapy and less on punishment, is more likely to enable the individual to desist which ultimately keeps the public safe.
Our work focuses on all sexual offending against children. Increasingly, this involves the online world. As a child protection charity, we seek opportunities to discuss the implications of this with other agencies such as police and children services who deal with survivors and family members.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
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StopSo UK
Trustees' Report
Achievements and performance
Over the past year, we have received 1.000 referrals and have processed 90% of these through to therapists.We have entered collaborations with the prison service and police forces to jointly work with perpetrators in a positive manner.
StopSO is a developing charity and we remain aware of changes in this field of offending and work, which we reflect in our training and understanding.
We seek to support our therapists in the difficult work they do in order to assist clients.Some of the work we do on a one to one basis is highly sensitive and can be complex, for example, when clients present with neuro diversity issues. This has become increasingly evident and we have responded with training to better prepare our therapists in their work and effectiveness.
This years conference enabled therapists and other agencies to journey through a fictitional client's experience and to highlight the issues that will be considered and challenged.Such events are vital in the continuing development of therapists and also to ensure awareness of all developments, be these legal, or in understanding the assessment and management of risk, or in remaining up to date with new working practices.
Financial review
The Charity have carefully managed the finances over the past financial year and having spent restricted funds remain profitable. The overheads for the charity are small and this allows some of the funds to be used to supplement therapy. All of the funds are used for charitable purposes.
The charity does not receive any statutory funding therefore should the current funding streams not continue the charity would not be able to operate once the current funding has been spent.
Policy on reserves
The charity have a reserve policy that is reviewed by the board. We need the policy to allow the board to assess the financial position of the charity as per their legal duties. The policy requires the charity to have a minimum twelve months running costs which amounts to approximately £32.000.
Structure, governance and management
Nature of governing document
The charity is operated under the rules of its constitution/trust deed adopted 30 November 2016.
Recruitment and appointment of trustees
We advertise for new trustees on a regular basis, and if there is interest, the individual contacts the Chair and an interview is arranged usually with one other Trustee. They will then be expected to present for 10 minutes at a board meeting outlining their motivation, time available to devote to the charity and their particular skill set. The board will vote to accept or decline at that point.
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StopSo UK
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 to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity 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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
24/1/23 Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Antounette Philippides Trustee
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StopSo UK
Independent Examiner's Report to the trustees of StopSo UK
Independent examiner’s report to the trustees of StopSo UK
I report to the trustees on my examination of the accounts of StopSo UK (the Charity) for the year ended 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 ('the Act').
I report in respect of my examination of the Charity’s 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 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
......................................
John O’Brien MSc, FCCA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
25/1/23 Date:.............................
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StopSo UK
Statement of Financial Activities for the Year Ended 31 March 2022
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Total Income Expenditure on: Charitable activities 4 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted £ 1,998 55,258 57,256 (55,280) (55,280) 1,976 30,044 32,020 |
Restricted £ - - - (27,058) (27,058) (27,058) 60,382 33,324 |
Total 2022 £ 1,998 55,258 57,256 (82,338) (82,338) (25,082) 90,426 65,344 |
(As restated) Total 2021 £ - 123,889 |
|---|---|---|---|---|
| 123,889 | ||||
| (75,725) | ||||
| (75,725) | ||||
| 48,164 42,262 |
||||
| 90,426 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 10.
The notes on pages 9 to 15 form an integral part of these financial statements. Page 6
StopSo UK
Statement of Financial Activities for the Year Ended 31 March 2022
These are the figures for the previous accounting period and are included for comparative purposes
| Note Income and Endowments from: Charitable activities 3 Expenditure on: Charitable activities 4 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 10 |
Unrestricted £ 72,847 (75,725) (75,725) (2,878) 32,922 30,044 |
Restricted £ 51,042 - - 51,042 9,340 60,382 |
Total 2021 £ 123,889 (75,725) |
|---|---|---|---|
| (75,725) | |||
| 48,164 42,262 |
|||
| 90,426 |
The notes on pages 9 to 15 form an integral part of these financial statements. Page 7
StopSo UK
(Registration number: 1170470) Balance Sheet as at 31 March 2022
| Note Current assets Debtors 7 Cash at bank and in hand 8 Creditors: Amounts falling due within one year 9 Net assets Funds of the charity: Restricted income funds Restricted funds 10 Unrestricted income funds Unrestricted funds Total funds 10 |
2022 £ 5,590 75,166 80,756 (15,412) 65,344 33,324 32,020 65,344 |
2021 £ (As restated) 880 105,998 |
|---|---|---|
| 106,878 (16,452) |
||
| 90,426 | ||
| 60,382 30,044 |
||
| 90,426 |
The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by: 24/1/23
......................................... Antounette Philippides Trustee
The notes on pages 9 to 15 form an integral part of these financial statements. Page 8
StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
StopSo UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
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 entitlement to the income, it is probable that the income will be received 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.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received.
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 to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received 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 to charitable purposes.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to 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 liabilities.
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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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
2 Income from donations and legacies
| Donations and legacies; Donations from individuals 3 Income from charitable activities Memberships Conference income Referral fees Training fees Other charitable activity |
Unrestricted funds General £ 5,985 7,125 18,110 24,038 - 55,258 |
Unrestricted funds General £ 1,998 1,998 Total 2022 £ 5,985 7,125 18,110 24,038 - 55,258 |
Total 2022 £ 1,998 |
|---|---|---|---|
| 1,998 | |||
| Total 2021 £ - - - - 123,889 |
|||
| 123,889 |
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
4 Expenditure on charitable activities
| Advertising & promotion Expenses Insurances General administration Professional services Accountancy Fundraising Therapy fees Trainer fees Website Paypal fees |
Unrestricted funds General £ 265 1,485 227 17,344 1,369 1,129 - 9,934 18,176 4,689 662 55,280 |
Restricted funds £ - - - 1,939 - - 18,630 5,245 - 1,244 - 27,058 |
Total 2022 £ 265 1,485 227 19,283 1,369 1,129 18,630 15,179 18,176 5,933 662 82,338 |
Total 2021 £ - - - 75,725 - - - - - - - |
|---|---|---|---|---|
| 75,725 |
5 Independent examiner's fees
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Accounting Plus are analysed as follows: | ||
|---|---|---|
| Independent examination | 2022 £ 520 520 |
2021 £ - |
| - |
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
| 7 Debtors Trade debtors Other debtors 8 Cash and cash equivalents Cash at bank 9 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors Deferred income |
2022 £ 3,990 1,600 5,590 2022 £ 75,166 2022 £ 5,809 779 624 8,200 15,412 |
2021 £ (As restated) 880 - |
|---|---|---|
| 880 | ||
| 2021 £ (As restated) 105,998 |
||
| 2021 £ (As restated) - 779 15,673 - |
||
| 16,452 |
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
| 10 Funds Unrestricted funds General General fund Restricted funds Tesco Lottery fund Awards for All Chester Total restricted funds Total funds Unrestricted funds General General fund Restricted Tesco Lottery fund Awards for All Chester Total restricted funds Total funds |
Balance at 1 April 2021 £ 30,044 17,832 40,000 550 2,000 60,382 90,426 Balance at 1 April 2020 £ 32,922 8,790 - 550 - 9,340 42,262 |
Incoming resources £ 57,256 - - - - - 57,256 Incoming resources £ 72,847 9,042 40,000 - 2,000 51,042 123,889 |
Resources expended £ (55,280) (4,634) (19,874) (550) (2,000) (27,058) (82,338) Resources expended £ (75,725) - - - - - (75,725) |
Balance at 31 March 2022 £ 32,020 13,198 20,126 - - |
|---|---|---|---|---|
| 33,324 | ||||
| 65,344 | ||||
| Balance at 31 March 2021 £ 30,044 17,832 40,000 550 2,000 |
||||
| 60,382 | ||||
| 90,426 |
The specific purposes for which the funds are to be applied are as follows:
Tesco - To provide free therapy to survivors of sexual abuse
Lottery - This money is for employing the services of a business manager for the charity to identify fundraising opportunities and business development.
Chester - To fund free therapy for those who believe they may commit harm to others.
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2022
11 Analysis of net assets between funds
Unrestricted
| Unrestricted | |||
|---|---|---|---|
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
General £ 47,432 (15,412) 32,020 Unrestricted General £ 46,496 (16,452) 30,044 |
Restricted £ 33,324 - 33,324 Restricted £ 60,382 - 60,382 |
2022 Total funds £ 80,756 (15,412) |
| 65,344 | |||
| 2021 Total funds £ 106,878 (16,452) |
|||
| 90,426 |
12 Trustees remuneration and expenses
During the year the charity reimbursed the trustees for the authorised costs of meeting members (£1125) and the annual cost of a post office box (£360).
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
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