Charity registration number: 1170470
StopSo UK
Annual Report and Financial Statements for the Year Ended 31 March 2024
Community Accounting Plus . Units 1 & 2 North West 41 Talbot Street Nottingham NGI 5GL
StopSo UK
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees’ Report | 2 to3 |
| Statement ofTrustees' Responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement ofFinancial Activities | 6 to 7 |
| Balance Sheet | 8 |
| NotestotheFinancialStatements | 9to15 |
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StopSo UK
Reference and Administrative Details
Trustees
Charity Registration Number
Principal Office
Independent Examiner
Antounette Philippides, Chair Trudy Hannington Stephen Richmond Johnson John David Goss Glynis Stephanie Hudson-Allez Susan Maxwell Robert John Bielen 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 2024.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Antounette Philippides, Chair Trudy Hannington Stephen Richmond Johnson John David Goss Glynis Stephanie Hudson-Allez lan Richards (resigned 23 August 2023) Susan Maxwell Robert John Bielen (appointed 13 January 2024)
Structure, governance and management
Nature ofgoverning document
The charity is operated under the rules of its constitution/trust deed adopted 30 November 2016 and most recently amended 17 June 2022.
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.
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.
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StopSo UK
Trustees' Report (continued)
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.
Financial review
The Charity's finances have continued to be carefully managed in the past year and a surplus of £9,924 (2023 £4,932) was achieved on unrestricted activities. The Charity's unrestricted income is entirely self-generated. Fixed expenses are low, so any reduction in future income streams can be offset by reductions in variable costs. All of the charity's funds are used for its charitable purposes.
Policy on reserves
The Charity's policy is to hold a level of unrestricted reserves that provides cover for the next 12 months running expenses. The trustees review future running costs each month for this purpose. An increase in referral fees charged to therapists was applied from October 2023 in order to maintain this level of cover.
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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 applicabie 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 withreasonable accuracy at any time the financial position ofthe charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking teasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financial mformation included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees ofthe charity on Bplay. and signed on its behalf by:
Antounette Philippides Trustee
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Dates. 13.12.2024 ee eeeeeeeeeeeee
StopSo UK
Statement of Financial Activities for the Year Ended 31 March 2024
| Total | Total | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | 2024 | 2023 | |||
| Note | £ | £ | £ | £ | ||
| Income and Endowments from: | ||||||
| Donations and legacies | 2 | - | 2,902 | 2,902 | - | |
| Charitable activities | 3 | 72,418 | 2,294 | 74,712 | 74,532 | |
| Total Income | 72,418 | 5,196 | 77,614 | 74,532 | ||
| Expenditure on: | ||||||
| Charitable activities | 4 | (62,494) | (11,256) | (73,750) | (89,864) | |
| Total Expenditure | (62,494) | (11,256) | (73,750) | (89,864) | ||
| Netmovement infunds | 9,924 | (6,060) | 3,864 | (15,332) | ||
| Reconciliation offunds | ||||||
| Total funds brought forward | 33,952 | 16,060 | — | 50,012 | 65,344 | |
| Totalfundscarriedforward | 10 | 43,876 | 10,000 | 53,876 | 50,012 |
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
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StopSo UK
Statement of Financial Activities for the Year Ended 31 March 2024 (continued)
These are the figures for the previous accounting period and are included for comparative purposes
----- Start of picture text -----
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|---|---|---|---|---|---|---|
|Total|
|Unrestricted|Restricted|2023|
|Note|£|£|£|
|Income|and|Endowments|from:|
|Charitable|activities|3|62,643|11,889|74,532|
|Expenditure|on:|
|Charitable|activities|4|(57,711)|(32,153)|(89,864)|
|Total Expenditure|(57,711)|(32,153)|(89,864)|
|Net income/(expenditure)|4,932|(20,264)|(15,332)|
|Gross|transfers|between|funds|(3,000)|3,000|-|
|Net movement|in funds|1,932|(17,264)|(15,332)|
|Reconciliation|of funds|
|Total|funds|brought|forward|32,020|33,324|65,344|
|Total|funds|carried forward|10|33,952|16,060|50,012|
----- End of picture text -----
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 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 7 | 9291 | 8,292 |
| Cash atbank and inhand | 8 | 64,454 | 58,486 |
| 73,745 | 66,778 | ||
| Creditors:Amounts fallingduewithinoneyear | 9 | (19,869) | (16,766) |
| Net assets | 53,876 | 50,012 | |
| Funds ofthe charity: | |||
| Restricted income funds | |||
| Restrictedfunds | 10 | 10,000 | 16,060 |
| . | |||
| Unrestricted income funds | |||
| Unrestricted funds | 43,876 | 33,952 | |
| Totalfunds | 10 | 53,876 | 50,012 |
The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on OS L122. and signed on their behalf by:
Antounettemae ee 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 2024
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
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the 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 2024 (continued)
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.
- 2 Income from donations and legacies
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| Restricted | Total | ||||
|---|---|---|---|---|---|
| funds | 2024 | ||||
| £ | £ | ||||
| Donations and legacies; | |||||
| Donations from individuals | 2,902 | 2,902 | |||
| 2,902 | 2,902 | ||||
| 3 | Income from charitable activities | ||||
| Unrestricted | |||||
| funds | Restricted | Total | Total | ||
| General | funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Memberships | 8,108 | - | 8,108 | 8,124 | |
| Conference income | 5,875 | - | 5,875 | 6,648 | |
| Referral fees | 23,820 | - | 23,820 | 24,880 | |
| Training fees | 34,615 | - | 34,615 | 22,991 | |
| Donations & grants | - | 2,294 | 2,294 | 11,889 | |
| 72,418 | 2,294 | 74,712 | 74,532 |
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
4 Expenditure on charitable activities
| Unrestricted | ||||
|---|---|---|---|---|
| funds General |
Restricted funds |
Total 2024 |
Total 2023 |
|
| £ | £ | £ | £ | |
| Advertising & promotion | = | - | - | 112 |
| Expenses | 396 | - | 396 | 378 |
| Insurances | 341 | - | 341 | 143 |
| General administration | 20,122 | 400 | 20,522 | 20,844 |
| Business development | - | - | - | 16,680 |
| Accountancy | 6,803 | - | 6,803 | 10,617 |
| Therapy fees | 1,844 | 10,856 | 12,700 | 11,790 |
| Trainer fees | 17,250 | - | 17,250 | 17,145 |
| Website | 7,001 | - | 7,001 | 9,785 |
| Paypal fees | 1,180 | - | 1,180 | 998 |
| Venue hire | 1,350 | - | 1,350 | 1,277 |
| Interest payable | 27 | - | 27 | 54 |
| Travel | 1,228 | - | 1,228 | 41 |
| Conference 2023 | 49520 | ee4s | 4s | |
| 62,494 | 11,256 | 73,750 | 89,864 |
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:
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Independent | examination | 630 | 570 | ||
| 630 | 570 |
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
6 Taxation
The charity is a registered charity and is therefore exempt from taxation.
| 7 Debtors |
||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Trade debtors | 1,600 | 405 |
| Prepayments | 341 | 2,577 |
| Other debtors | 7,350 | 5,310 |
| 9,291 | 8,292 | |
| 8 Cash and cash equivalents |
||
| 2024 | 2023 | |
| £ | £ | |
| Cash atbank | 64,454 | 58,486 |
| 9 Creditors: amounts falling due within one year |
||
| 2024 | 2023 | |
| £ | £ | |
| Trade creditors | 1,952 | 5,203 |
| Other creditors | 756 | 2,691 |
| Deferred income | 17,161 | 8,872 |
| 19,869 | 16,766 |
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
| 10 Funds | |||||||
|---|---|---|---|---|---|---|---|
| Balance at 1 | Incoming | Resources | Balance at31 | ||||
| April | 2023 | resources | expended | March2024 | |||
| £ | £ | £ | £ | ||||
| Unrestricted funds | |||||||
| General | |||||||
| General fund | 33,952 | 72,418 | (62,494) | 43,876 | |||
| Restricted funds | |||||||
| Tesco | 6,060 | 2,000 | (8,060) | - | |||
| Leicester fund | 10,000 | - | - | 10,000 | |||
| Sessions fund | - | 3,195 | (3,195) | - | |||
| Total restricted funds | 16,060 | 5,195 | (11,255) | 10,000 | |||
| Total funds | 50,012 | 77,613 | (73,749) | 53,876 | |||
| Balance at | |||||||
| Balance at 1 April2022 |
Incoming resources |
Resources expended |
Transfers | 31 March 2023 |
|||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | |||||||
| General | |||||||
| General fund | 32,020 | 62,643 | (57,711) | (3,000) | 33,952 | ||
| Restricted | |||||||
| Tesco | 13,198 | - | (10,138) | 3,000 | 6,060 | ||
| Lottery fund | 20,126 | - | (20,126) | - | - | ||
| Leicester fund | - | 10,000 | - | - | 10,000 | ||
| Sessions fund | - | 1,889 | (1,889) | - | - | ||
| Total restricted funds | 33,324 | 11,889 | (32,153) | 3,000 | 16,060 | ||
| Totalfunds | 65,344 | 74,532 | (89,864) | - | 50,012 |
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.
Leicester - To fund services in the Leicester area.
Sessions - Individual donations to fund therapy sessions.
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StopSo UK
Notes to the Financial Statements for the Year Ended 31 March 2024 (continued)
11 Analysis of net assets between funds
Unrestricted
| Unrestricted | |||
|---|---|---|---|
| 2024 | |||
| General | Restricted | Total funds | |
| £ | £ | £ | |
| Current assets | 63,745 | 10,000 | 73,745 |
| Current liabilities | (19,869) | - | (19,869) |
| Total net assets | 43,876 | 10,000 | 53,876 |
| Unrestricted | |||
| 2023 | |||
| General | Restricted | Totalfunds | |
| £ | £ | £ | |
| Current assets | 50,718 | 16,060 | 66,778 |
| Current liabilities | (16,766) | - | (16,766) |
| Totalnetassets | 33,952 | 16,060 | 50,012 |
12 Related party transactions
There were no related party transactions in the year.
13 Trustees remuneration and expenses
During the year the charity made the following transactions with trustees:
Trudy Hannington
£42 (2023: £Nil) of expenses were reimbursed to Trudy Hannington during the year. For conference travel expenses.
John David Goss
John David Goss received remuneration of £3,150 (2023: £2,550) during the year. Fees for the provision of therapy.
Antounette Philippides
Antounette Philippides received remuneration of £1,650 (2023: £1,900) during the year. Fees for the provision of therapy and training.
Glynis Stephanie Hudson-Allez
Glynis Stephanie Hudson-Allez received remuneration of £2,750 (2023: £2,150) during the year. Fees for the provision of therapy and training.
Nigel Hatton
ENil (2023: £378) of expenses were reimbursed to Nigel Hatton during the year. Post office box subscription
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