Company registration number. 09304012 Charity registration number. 1171433 Protection Approaches (A company limitaj by guarantee) AnnL1 Report and Financial Statements for the Year ErKI 30 hbjvember 2023 Thompson Jenner LLP Independent Examiner 1 Colleton Crescent Exeter Devon EX2 4DG
Protectlon Approaches Contents Reference and Administrative Detsli s Trustees, Report 2to7 Statement of Trustees, Responsibile5 Independent Examinels Relt Stslement of Financial Actmttes 10t011 Balanc* Sheet 12 Statement of Cash FI+¥$ 13 Notes to the Financi Statements 14to27
Protection Approaches Reference and Administrative Detalls Trustees clai Fe Jacqueiine G&s Mariko Hayashi J08nn8 HeThlerson Sherine Nabil Mccarthy Ntcholas James Eaton mar Charfty Registration Number 1171433 Company Reglstratlon Number 09304012 The Cha is inccryrat8d in England and Wales. Edinburgh House 170 Kennington Lan London SE11 5DP Ragistered Office Independent Examlner Thompson Jennw LLP Independent Examiner 1 Cdlelon Crescent Exeter Devon EX2 4DG Paje 1
Protectlon Approaches Trustees. Report The trustees, who are directors for the purposes of company knv. present the annual report together with the finan2[ statements and 8uditors' report of the charttable company for the year ended 30 November 2023. Trustees and officers The trustees and officers serv¢NJ durfftg the yEar arKI Sin the year end were a5 follows: Truslees.. Marsha Berti$mall Ir&signeAI 5 Dmber2023l Amy Drake {resigned 26 April 2024) Claire Fyfe Jacqueiine Geis Mariko Hayashi Joanna Henderson Wil Mandale (res[gn 5 December21fx21 Sherine Nabil Mccarthy {appoinbJ 26 March 2024) Nttholas James Eaton Marttvw (appointed 26 March 2024) Our Aim Protection Approaches aims lo promote and defend the human rights of peoples around the world las set out in the Universal Dedaration of Human Mghts and subwuenl United Nation5 conventions and declarations) are lOlenty tsrgeted bause of their identity by all or ary of the fo510vng means: Monttoring abuses of human rights. Research into human rjhts issues: Educating the public aLKJLrt human rights", PmMding technicAI advir£ to government and others on human rwJhts matters,. Contributing to the sound 8dMinistrati of human rwJhts Lw, Commenting on propos hurnan rights IlsIation.. Raising awareness of human rights issu&8", Promoting public support for human rights.. Promoting respect for human rights among indiwduals and COTporations- Intemation818dV2cY of human rights., and EminatIng InfriDgrents of human rights. PwJ8 2
Protection Approaches Trustees. Report Our Mlsslon and Goals Protection Approaches works to change hchv the world e$ identty-based Mdence - and by so doing, change the way we respond to and prevent rL We seek a wodd where everyone aLtepts and respects each other, regardless of Klentity. We are to doing the hard Work necessary to make this vssion a reality. Thg Charity's strateglc plan propels our work and evolution, drlvlng three goals that contlnu6 and bulld on our past achièv8ments; changlng the way people define and prnvent identty-based viol6nce', challenging and dlsmantllng structural preludi¢8, dtscrimination and Inequality. and achlevlng and sustalning operational excellence. Ourvalues Justice is at the heart of human dwJnity and rvJhts Identity-based Violen com8s in many fomis. each rcot&J in the same set of causes Identsfwng and unde13ndIng what drives hntity-b v[olen is central to preventing it Building strong, resilienL arKI indusNe soc4eties requires challenging structural discrimination and inequality We have a CcAled1 and indiwdual responsbi ilty to proteA those at rk of 01&n Govemmenls have a fundament dLity to challenge and prevent identity4JasgJ ven no rnatterere it occurs cf hth¥ it manrfests Our commitment to these valu&s drives not onty what VR do bLrt also hNwe do it. Our Approach No matter where it takes p]a¢e and no matter whcm it targds, every act of identitykned Molence is manifeststion of the deadly idea that some fnR5 are more valu8ble than others. For that reason, Protection Approaches believ8s that a spectrum of ham - including hale Crime. wolent extremism, and mass atrrilies - should be seen as a shared global crisis.. the tsrgeting of indmduals or groups solely because of who they are, wh they beIve, orwho they k)ve. By emphasising the common attributes of different fom of hjenlity-based violence, ProtecthJn Approaches has thanged the conversation on h¢)W to ch8]lenge. respond lo, and prevent IL In the process, we Iwe encouraged a better appreciation of our shared responsibility lo prevent all fomis of identity-based attacks, whether peetrated by Statss. militia groups, terrorist organisalions. racist gangs, or Prejudi irKlwiduals. Our pr(NJrammes support those affe by identiibasal Molen. Challenge those responsibl8 for ri, and encourage those in a position to prevent IL Our commuDIty Iniliatives supwrt marglnalised Soci(nomic, ethnic. religious and cuitural groups explore their perceptions and experiences of prejudice, discrimination. and identibased wolence. We encourage communty48(I r6spons&s to hate crime - and the prejudice and marginalisation that Can lead to such Molence. We are breaking down barrier8 between vt[MS and public officials, in the prC helping to promote dkalogu< encourage transparency. and strenglhen wnmunty reiationshi¥. Page 3
Prote¢tlon Approaches Trustees. Report Our advocacy has encour8ged the nilegration of 'prevention thinking. into dectsion-maknng and helped secure a and public UK approach to alroaty prevention. Since 2015, we have worked aGros5 the political spectrum in the UK lo push the government lo become a lobaljoader on preventing all fom of id¢nty&$ed viotence. We wll continue to wot1( wlh our partners in CAWI society lo improve understanding and strengthen implementatn of timety. effective strategies that encourage the integration of prevention prinuples into UK trade. development, defen. foreign, and domestic policS. We undertak8, commission, and cAJordinate rasearch to ensure that th8 programm&s wg devebp and implement are supportod by evidence and in line wlth global best pract. We a180 commission nationd sccial attitude and public opinion survey3 that inform our work and priorities. Our monitoring arKI reporting ¢Th a wKJe range of urgent issues. including the grovAh of COMt>inspired hate crimo; atrocity risks in Burundi, Cameroon. My8nmar. Sudan, and Syria; and increases in IdaGed iiolence in pOStreX1t Britsln. We deliver bespoke brfefings and tralnlngs on the prediction and prevention of identity-based violence and mass 8trOcrt for a wide range of audiences - Ineludlno l¢xal, region. and national and governments. political parties, parliamentsry mMittee$, CDAI 8ervanls, ciwl society organisations, and joumalists around th8 world. W8 hav8 providad 8hing from detai1 briefiThJs on imp8nding or ongoing mass atroc¢$ lo big-piclure training8 on org8ni8ation8 and govamments can implemartt more effe¢#ive prevention strategies. Publlc benefft All Proledion Approaches, charitable ath[t on the promotion arKI defence of the human rights of peoples around Ihe world {as set out in the Universal Dlaration of Human Rights and subsequant Uni(ed Natitins conventions and declarydtion8) who are Violent targ8led becau88 of their Idenlily. The Iru8lees confirm that they have complied with the requirements of section 17 of tho Charities Act 2011 to have due regard lo the public benefft guldance published by the Charity Comml88ion for England and Wal88. AGhlevom8nts and performance 1 December 2022- 30 November 2023 0oc•mber 2022-November 2023 s&v fvrther in¢ro8$8s In dmslon and Identtyknsed vtolerKe in UK and in many parts ofthe Wr1d, increasing the esSitY and urgerry of our mcthl. Our 2022-23 finandal year Saw the Charity tumow £925.151 demonstrating the organisation. continued grtyrfh, SU0sS and CnSol1datioft. Over the p881 year the Protection 4)proaches team ha8 worf(ad wlh and alongslda local and community organlsations in the United lfjngdom; 81 a nalional level to help strengthen contributions by the slate to help prevent identity-based violence in the UK and around the work; and al a global level to support and encourage mulbtateral change and thought le&JershwJ. Page 4
Protection Approaches Trustees. Report Our impact Over the last few years. our impact has induded.. Securing systems and pc4icy changes ]n state struclures to better document. monlior, communicate and reSPcd to hate crime and mass atrcity uimes Providing sl*os and the Unibj Nations wth technitsl inpuL advicA and anatysis on country crises. thematic challeng&8. and policy pr(w Changing funding prioritses of major private and public donor prc#3rammes lo focus C the prevention of Identity-bas Molence. address the Vari needs of grassroots organisations, and lo confront rapid spikes in threats Upskilled thousands of communty rnberS lo better tsthe identibased violence in their own corNnunities Mobilised Internation action, changed polry direction of major Internation act5. and secured adions at the United Nations, African Union and by slates C¢J)rdinating padiamentsry. media and CSO scfutiny of state and internanal policy on ld1tibase violence. hate crime. and mass atrocity rnes 2022-2023 In focus The reporting pericd saw the ntinU1 implementation of our 2021-23 stralwjic plan. which was based on comprehensive intemal and external we4V ofour ¥Krfk and impart The strategy centres on four overarching goals.. Change thè way peopte define aTKI prevent KIentIty- violence Challenge and dismanU8 structural preiudKe. discrimination and inequarty Achieve and sustain Operation ex]enCe Our a¢hievom8nts have included: Delivwtng innovative and proven training pmgraTnmes designed to equip communities lo prevent Klentty-based vtolence, hate crime and m8ss atrocitses., and to support and protect vidims. In this year we trained more than 2,000 indNiduals with extemal evaluation demonstrating signthcant im. Supporting grassroots and crnimunty groups to better be able to prevent identty-based violence. and lo support vidims through the provision of microgrants. direct support, strategic advice. and technicai input Prcducing public and private research. anatysis and recommendations towards Ihe prevents'on of. and prOtts.0n against identity-based wOlen in the UK and in other contexts including Sudan, IsraeVPalestine. the We5tem Balkans. DRC. and Ukraine Coordinating emergency response campaigns to spollight the identity-based atrocities taking place in Sudan. working awss parliamenL press. states. and CSOS. During our campaign, the UK govemment made mass alroctty preventon one of its three priorities for Sudan; secured an investigatNe man7$M through Ihe Human Rights Council in Geneva.. and was the first westem stale to use the language of mas8 alr(M?ty to describe the Molen. Prowding Strateg and (walKJnai support to UN Offi on the integratily) of LGBQl+ rights, mass atrctity prevention and peace & $urity. including h05ting a rnajor strategy meeting to inform the work and priorit of the UN Independent Expert on Sexual Orientation and Gender Identty Page 5
Protectlon Approaches Tntee$. Report Maintaining a nat¥)nal support semce for East and Southeast Asian vtimS of hate. On Your Side {ww.onyour5ideukorgl. is a naliorwide support and reporting Servi for East and Sothheasl Asian wctims of racism andlor other fomis of hate. Thi8 seNice. fvnded by the Department for Levdling Up Housing and Communities. w8s designed, developed and is now being Implement a CSOrtsuM of 8 other organisations. 7 of which are East and Southeast Asian corrUriY pathers. At five of those organisations we are resourcing Casework Adv(Kales Ose rokg it i8 to support vidims of hate crime vtho use the semce. L¢)oking forward Protection Appro88 will continue to do what it does 11 - wrktng wrth and alongshle our mmunity partners across the UK towards grassroot solutions to the prevention of and prolection from identity-baf v[den. with govemments tcwards state responsibilrties to prevent 8nd protect both at home and abroad; and internationalty towards raising the ceilings of expectation and ambition for the I11d V+e seek lo build. The Trustees would like to thank the ProtiOn Approaches staff for their hard work to ensure rising levels and risks of identity4)ased vtotence in the UK and abroad have remained on the policy agenda and that, as a resutt of their wort. new programmes. funds. and strategies now exst lo help contribute to identtty-based vtolence preventn. Our team was able to secure important vi(knries, to grow in srle. and lo adapt quIY lo the extraordinary circumstsnces this pericd has brought. We are exceedingly proud of our strong staff team. led by CEXeCUte Directors Kale Ferguson and Andy Fearn, for everything they have achieved in this past year. We are also grateful for tha support of a network of exceptional consuhants, honorary FelkA¥S, partners and supw)rters. Financial review Pollcy on rnseNes The charity. betng mindftjl of CharY Commrssion guJan, aims to mMIse the use of available funds for the nefit of the chanty and therefore aim to retain a prudent level of unrestric*ed reserves, taking into consideration the running expenses and known liabillties of the charity, Protection Approaches aims to relain 3 months running costs of the organisation. AS at 3(Xh November 2023, Protection Approaches hetd resep4es of£130,. Structure. governance and management Naturè of governing document The chanty 15 a rnPany limited by guarantee and i8 governeAI ty its meMandum and Articles of Association incorporated on the 10 Novemter 2014 and as amended by speaal resolution dated 22 November 2a15 and as amended by special resoluuon registered al Companies House on 25 January 2017. The organisation Char¢tab status on the 2 February 2017. Page 6
Protection Approaches Trustees. Report Recrultment and appointmert of trustees The Gharity may by ordinary resolution appoinl a person VI is wWing te act as a Trustee. The trustees may appoint a person who is wlling to act as a Tnjstee. Angements forsethng key managwnenipernonnel remunwation The charity will pay trustees for the Provision of to the charity rf this is considered in the best interest of the Charity and wll enabk tha charty to achieve its charitable objectives. Trustee remuneraion is approved by the Board of trustees and fiJrther disck>5ure of the amounts paid lo trustees during the year c£n be found in the accompanying notes to the finanual statements. 22K)Bf24 The annuai repjrt was approwj by the trustees of charity on ................. behalf b. and signed on Tis Claire Fyie Trustee Page 7
Protectlon Approaches Statement of Trustees. Responsibilities The trustees {who are also the directo]3 of Protecknn Approaches for the purposes of company law) are responsible for preparing the trustees. report and the finanaal ststements in accordance with applicable law and United Kingdom Accounting Standards {Unrtad Kingdom Generalty Accopted Accounting Practtcel. including FRS 102 'The Financial RepoTDng Standard applicable in the UK 8nd Republic of Ireland,. Company law r4uires the trustees to prepare finan(aal ststements for each financial year. Under company the twstees must nL# approve the finanual statements unless they are satisffed that they gwe a true and fair vtew of the state of affairs of the charitable company and of the incoming resources and application of resources. induding its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. select suitable aLxounting pcAeS and appfy thwn COnsten. obseTve the meth(Kls and prinp in the Chartties SORP., make judgements and estimates that are reasOn8b and prudenL state whether applicable accounting standards. comprising FRS 102 have been fell1. subject to any maerial departures disck>sed and wlained in the financial statements" and prepare the financial statements on the going cOnM basis unless it is inappropriate to presume that the charitable c£Jmpany wll continue in busin&8s. The trustees are responsible for keeping proper accounting redS that can disclose wlh reasonable accuracy at any lime the finan posth.on of the charitsble company and enable them to ensure that the financial statements compty with the Companies Act 20. They are also responsible for Safeguarding the assets of the charilable company 8nd hence for taking reasonabIe steps for the prevention and detection of fraud and other irregutarities. The trustees are responsible for the maintenance and integrity of the COTporate and financial information indud&J on the charitable cOmpanS website. LegTslation goveming the preparation and dissemination of finanual stslements may drfierlrom bJIsL9n in otherjuri5dKthons. Approved by the tr[teeS ofthe charity on .................... and signgj on it8 beh8]f by. Claire Fyie Trustee Page 8
Protectlon Approaches Independent Examlnefs Report to the trustees of Protection Approaches ('the Compan) I report lo the chaiity trustees on my examination ofthe axounts of the Company for the year ended 30 November 2023. Responslbllities and basls of report As the Charis Irustees of Protection Approaches {and also ts dir8(lors for the purposes of CL)mp8ny law) you are responsible for the prepaTakn"on of the acJxJunts in accordance with the requirements of the Companies Act 20( rthe 20C ACV). Having Satisfi mysekf that the Unts of Prrthtion Approaches are not r4Ltired to be auditad under Part 16 of the 2006 Aet and are eiigible for independenl examination, I report in respect of my examination of wur charity's acwunts as carried cut under seciion 145 of the Charrties Acl 2011 (the 2011 Acl'l. In caffying out my examination I have fdItr+j the Directions givgn by the Charity Commission under stIOn 14515llb) of the 2011 A( Independent examinerfs statement Since Protection Approaches 's gross income exce&1 £250.000 your examiner must be a member of a body Ik8ted in section 145 of the 2011 Acl l confimi that l am qualrfied to undertake the examination because l am a member of Asswation of ChartetÈd Cefied Accountants, which is one of the listed bodies. I have Comp my examination. I confimi thal no matters have come to my attention in connection th the examination gmng me tsuse to believe" 1. accounting records were not kept in respect of Protayion Approaches as rUired by section 386 of the 2006 Act,. or 2. the accounts do not aXOTd those reLords', or 3. tha accounts do not compIy th the asxounting rUirements of section 396 of the 20CE Act other than any requirement that the accounts gNe a 'true and fair which is not a matter considered as part of an independeiit examination: or 4. the accounts have not been prepared in accordan with the rnethrKls and principles Df the Statement of Recommended Practice for &counting and reporting by charities, applicsble to charitses preparing thr aOUnts in accordance with the FInana Repoitng Standard applicable in the UK and Republtc of Iretand {FRS 1021. I have no concems and have me awss no other matters in COnntion wilh the examinatijn to ich attention should be dravm in this report in order to enabte a prop8T und8rstanding of th8 accounts to be reached. David Tucker FCCA Irtdependenl Examiner Association of Chartered C¥tsfieJJ Accountsnts 1 Colleton Cr&vnt Exeter Devon EX2 4DG Date...IA-. ...WJoT 202* Page 9
Protsction Approaches Statement of Financial Activities for the Year Ended 30 November 2023 {Includlng Income and Expenditure Account and Ststsment of Total Recognised Gains and Losses) Totsl 2023 Income and Endowments from: Donations and laga¢tes Charitable activities 48.837 19,207 48,837 876.314 857.107 Total income 925,151 Expendtture on: Charitable adivities {39.910) {867.52n 1907,437 Total eygenditure 39.910 867,527 907,43 Net incomel(expenditure) Transfers beeen bJnds 28.134 (10,420) 36,675 17.714 Net movement in funds (47,095) 17,714 Reconclllatton of funds Total funds brought fonNard Total funds carrted forward 65,756 47,095 112,851 16 130,565 130,565 The noles on pages 14 to 27 fomi an integral part of th&qe financtal Statents. Page 10
Protection Approaches Statement of Flnancial Activltles for the Year Ended 30 November 2023 (Including Income and Expenditure Account and Ststement of Total Recognised Gains and Losses) Prfor Year Comparntive Statement of Flnanclal Actlvlty Unrestricted Restricted funds funds Total 2022 Nots Income and Endovmients from: E*Jnations and legacies ChaTrtabIe activrbes 170.099 18,261 170,099 791,124 772,863 Total income 188,360 772,863 961.223 Expanditure on: Charitable activitie5 170,702 81,1221 951.824 Total eypenditure Net incomeJ(expenditure) 170.702) (181.1221 1951.824 17.658 8,259 9,399 Net movement in funds 17.658 (8.2591 9.399 Reconclllallon of fund$ Total funds brought fOard 48.098 55,354 103,452 Total funds carried foTrvard 16 65.756 47,095 112,851 All ofthg Charit$ adivrties derive from continuing Lwations during the above t peri(xJs. The funds breakdown for both wiods is shiy4m in note 16. The notes on pages 14 to 27 fom an integral part of these financial statements. Page 11
Protection Approaches (Registration number. 09304012) Balancè Sheet as at 30 November 2023 2023 2022 Note Flxed assèts Tangible assets 11 179 595 Currant a*#ets Oeblors C88h at bank and in harKI 12 13 147,696 125,569 273,265 142.879 8,248 264,737 270,985 Credltors: Amounts falling due wlthln ono year Nat curronl asgot8 14 130,386 130,565 112.256 Net assets 112,851 Fund¥ of tho ¢haTIty: Restrlcted Income funds Re8trictsd lund8 16 47,095 Unre3trlcted Incorn• funds Unr8Stricled fund8 130.565 65,756 Total funds 18 112851 For the financial year ending 30 November 2023 the charlty wa5 entitled to exemption from 8udit under Bection 477 of the cCpanI Act 2006 relating lo smau ¢crfnpanM. Dlr8ctors' re8ponsibilitie8: The members have nc4 requir&Y the chartty to othn an audlt of Its acxounts for th8 yaar In question in accordance Iwth section 476". and The direLlors acknowledge their responsibilities for t))mpn9 ¥th the requiremanls of tha Aca wilh resped to aontIng records and the preparation of &counts. The financial statements on pagas 10 10 27 wero approved by the Irusteos, and aLrthorised for issue on ..22n&f24... and sNJned on their behaw ty. Claire Fyia TTuslee The notes on page$ 14 to 27 fomi an integral part of these financial statements. Page 12
Protection Approaches Statsment of Cash Flows for the Year Ended 30 November 2023 2023 2022 Cash flows frorn oporating activitses Net eash inc£Jme 17.714 9.399 Ad5ustmonts to cash flov from nonwcash iten Depreciation 416 486 18,130 9.885 Working capltal adjustrnents Increase in debtors (DecreaseYin¢rease in creditors {De¢reaseyincrease in deferr&J inccffie Net cash flcfrws from operating acbwtses 12 14 {141.4481 {5.200) (10,650) (4001 20.252 129.601 1139.168) 159,338 Cash flovts from Investlng activities Purchase of tangible fixed assets Net {decreaseVincrease in cash and cash 4urvaknts Cash and cash equtva18nts at 1 Dnber Cash and cash equirdknts at 30 November 11 {1651 (139.168) 264.737 159,173 105, 125.569 264,737 All of the (8sh fk)ws ore derNeJJ frLxn continuing cyerations during the above trwo peric(Is. The notes on pages 14 to 27 fomi an integral part of these financtal statements. Page 13
Protection Approaches Notes to the Financial Statements for the Year Ended 30 November 2023 1 Charity status The charty is limited by guarantee. incorporated in England and Wa, and conSequenY does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 tOW8rds the assets of the charity in the event of14uklation. The address of its registered office is: Edinburgh House 170 KennIngtC Lane London SE11 5DP 2 Accountlng pollcies Summary of significant accounting policles and key a¢UntIng estimatss The prinapal acntIng pdiues applied in the Preparation of th&8e financial ststemenls are set out belcw. These poliaes have been conststently appl to aN the yeats pres&nted. unless otherwise staled. Statement of compliance The financial slalements have been prep8r&l in aceordanee with Accounting and Reporting by Charities.. Statement of Recommended Prarthce applicable lo Charit preparing their accounts in accordance with the Financi Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 102 Saction 1A) leffectrve 1 January 2015) - (Chartties SORP IFRS 1021). the Financial Reporting standard applicable in the UK and Republ of Ireland (FRS 1021. They ako comply with the Companies Act 2006 and Charilies Act 2011. Basis of preparatlon Protection Approaches meets the definitson of a public benefft entity under FRS 102. Assets and liabilibes are inilidty recognised at histortcal ¢J)st or transaction value unless otherwise staled in the rolevant aCUnng kKJlicy notes. Going concem The finanaal stat8ments Iwe been preparay on a gotng I))nM basis. The trustees assess whether the use of going Cern is appropriate i.e. vthether there are any material uncertainties related lo events or conditions that may cast signrficant doubl on the ability of the charity to continue as a going concem. The trustee5 make this assessment in respect of a period ol one year from Ihe dale of approval ofthe financial ststements. Income and endowments All income is recognised once the charty has entitlement to the ineA>me. it ts probable that the income 11 be reiVed and the amount of the inc(¥ne receivable can be measured reliably. Page 14
Protection Approaches Notes to the Financial Statements for the Year Ended 30 November 2023 Donatlons andl8gacies DOnatS are reccgnised when the charity has been notifia in writhng of both the amount and settlement date. In the event that a donation is Subj lo conditions that requite a lev81 of performance by the charty before the charity is entided lo the fvnds, the income is deferred and not recognised until eithar those cOndits 8re fully met or th& fuifilment of those conditions is whol thin the control of the charrty and it is probable that these conditions wll be fuffillgj in the reporting period. Grants rncelvable Grants are recognised when the charty has an entitlement to the funds and any condition8 linked to the grants have been met Where perf0mnCe conditions are attached to the grant and are yet to be met. the income is recogniwJ as a fiabilty and indUdl on the balan sheet as deferr income to bg released. Deferred income Deferred income represents amounts e1Ved for fijture peri¢)ds and i¥ released to Sncoming resources in the period fOrwhh. it has been recewj. Suth inujme is onty deferred when" - The dCr splfieS that the grant or donation rnusl only be us&J in future accounts.ng peri¢)ds'. or The donor has imposed conditsons must be md before the charty has unconditional entitlement. Expendlture l expenditure is recognised onc8 there is a legat or construtxive obligation to that expenditure. il i8 probable settlement required and the amount can be measurad reliably. All costs are allocated lo the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly 8itributed lo particular headings they have been alloced on a basis Consistent the use of resources. wlh ¢entrJ staff costs all¢Jcated on the basis of tim& spent, and depreciation charges alkxated on the poition of the assefs use. Other support C4)sts 8re allocated bawj on the spread of staff Costs. Ch8ritsble acdvltles Charttable expenditure comprises those eosts IntyJrr&J by the chaiity in the defivery of its tlItieS and servTces for ts beneficiaries. It includ&s both costs that Ln be allocated directly to such xtiwlies and those costs of an indirect nature nSary to support therrL Support costs Support costs include ntral functtons and have been allocat&J to adivity $t (xlegories on a basis consistent with the use of resources. for example, allccating property costs by flt)or areas, or pfyr capita, staff wsts by the time spent and other costs by their usage. Taxatlon The charity is considered to the lesls set out in ParwJraph 1 schlube 6 ofthe Finance Act 2010 and therefore it meets the definthon of a Charitab company for UK Corporation tax purposes. Accordingly, the charity ts potentkally exempt from taxation in respect of ints)me or c8Pital gains received within categories eovered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Acl 1992, to the extent that such income or g8ins are applied exctusively to charitable purp(kses. Page 15
Protoction Approaches Notes to the Financial Statements for the Year Ended 30 November 2023 Tangible fixad assets 1ndMdU fixed assets costing £Q.00 or more are initity reLoréed at )St, less any subsequent ac(yJmulaled deprjaIl0n and subwLEent a¢[M[lIat9l impaimient losses. Depreciation and amortisation DePrlab"On is promded on tsngible fixed assets so as to wrTte off the cost or valuation, less any estimated residud value. over their expected useful economic life as follows.. Asset class offi equipment Depreciation method and rate 33.33DA straight line Trade debtors Trade debtors are anounts due from ¢ustorner5 for merchandise sold or servKes perforrn in the ordinary course of business. Trdde deblors are recognised initialty at the transacknon pite. They are subsequentty measUd at amortised cost using the effeclive interest method. less provision for Impaient. A provision for the impairment of trade debtors is establFshed when there is objective evidence that the charty svill not be ab to collect all amounts according to the cKiginal tem of the TNables. Cash and cash equlvalonts Cash and cash U1Valents cLJmprise e2sh on hand and c[ deposits, and other short4em7 high Iw4uid investments Ihat are readity cyjrwertible to a kncwn amount of cash and are subjed to an insignificant risk of change in value. Trdde creditors Trade creditors are obligations to pay for goods or ser that have been acquired in the ordinary course of business from suppliers. ALUnts payab are dassthed as current liabilit if the charity does not have an uneonditional right. at the end of the reporting peric>d, to defer setttement of the creditor for at least tWee months after the reporting dale. If there i8 an uncondibonal IvJht to defer setuernent for at least months after the rewrting date, thffy are presented as non-currenl liabilibes. Trade creditors are recc4nised initialty at the transacti pri and subsequenty measured at amortised $t using the effective interest meththl. Fund structure Unrestricted income fijnds are general fvnds that are awatlabla for us8 at thè twsteès dis¢relion in furtherance of the o.ecteS of the chaTfty. Rèstricted ints)me funds are those donated for use in a particutar area or for spe¢ffic purposes, the use of which is restrict lo that area tx purpose. Page 16
Protectton Approaches Notes to the Flnancial Statements for the Year Ended 30 November 2023 Pensions and other post rntirement obligatrons The charity operates 8 defined ntributiOn pension scheme which is a pension plan under wh fixed contiibulions are paid into a pen8¢on fL¢nd and the tharity has no baal or cnstrUGrve obli9alion lo pay further ntributionS even rf the lund not hold sufficient assets to pay all employees the beneffts relating lo employee service in tho CAJTrent and prior peric¥Js. Contributions lo defined contribution plans are rwnised in the Statement of Finaneid Actrvities when they are due. If contn'butwjn paents exce&J the contribLrtM)n due for se1. the excess is recognised as a prepaent Page 17
Protection Approaches Notes to the Flnan¢lal Statements for the Year Ended 30 November 2023 3 Income from donations and legacies Unrestrfcted funds General Total funds tlonations and 18g8cies', Don8tions from indiiriduals 48,837 48,837 Total for 2023 48,837 48,837 Totsl for 2022 170,099 170.099 4 Income from charitable actlvltles Unrestrlcted funds General Restrlctod funds Total fund5 Core charitable actThiitTes including schools programme CSSF Department for Levelling Up Joseph Rowntree Lottery Community Fund Mayorfs Shared Endeavor Fund MOPAC HCCORP MOPAC Shared End Wellspring LGBTQ Total for 2023 19,207 19.207 214,007 414,938 8,510 97,436 26,480 40,754 19,260 35,722 214,OD7 414.938 8,510 97,436 26.480 40,754 19,260 35,722 857,107 19,207 876.314 Total for 2022 18,261 772,863 791.124 Page 18
Protectlon Approaches Notes to the Flnancial Statements for the Year Ended 30 November 2023 Expenditure on charllablo activities Activity ndertaken directly Actmty support Total oxpenditure Core charitable activities induding sch¢)018 PTC#Jramme CSSF Dep8ttnent for Le]Ing Up Hammersmilh United Charities Joseph Rowntree JP Morgan Lottery Communty Fund Mayotrs Shared Endeavour MOPAC HCCORP MOPAC Shared End Polden Puckham ChaTrtab]e Foundation Wellspring LGBTQ Total for 2023 10,888 195.224 401,180 4.000 7,452 25,749 89,603 28.551 33.743 16,714 4.349 35.722 3,273 18,783 13.758 14,161 214.007 414,938 4,000 8.510 25.749 97,436 28,551 40,754 19,260 4,349 35,722 1.058 7.833 7,011 853.175 54,262 907,437 Total for 2022 906.739 45,a85 951,824 UnrestTiCted funds General Total funds nds Core charitabb a¢tMtS induding schcKJls progranwne CSSF Department for Levdling Up Hammersmith United Charitses Joseph Rowntree JP Morgan Lottery Communty Fund Mayorfs Shared Endeavour MOPAC HCCORP MOPAC Shared End Polden Puckham charit*1 Foundation Weilspring LGBTQ Totsl for 2023 14.161 14,161 214,007 414.938 4.000 8.510 25,749 97,436 28.1 40,754 19.260 4,349 35,722 214.007 414.938 4,000 8.510 25.749 97.436 28,551 40.754 19,260 4.349 35.722 39.910 867,527 907,437 Total for 2022 170.702 781.122 951,824 P&Je 19
Protectlon Approaches Notes to the Flnancial Statements for the Year Ended 30 November 2023 6 Analysis of support costs Support C08ts allocated to charStabl8 actlvltles Governancg Costs Informatlon Admlnlstratlon technology costs Premls98 costs Total funds Basls of allocatlon Core chaiitable actNf(ies inciudina 8chool8 progr8mme CSSF Dèpartment for Levelllng Up Joseph Rownlree Lottery Communliy Fund MOPAC HCCORP MOPAC Shared End 832 4,775 2,894 289 1,959 1,782 647 383 2,199 3,707 124 902 821 298 171 979 594 55 528 366 133 1,887 10,830 6,563 610 4,444 4,042 3.273 18,783 13,758 1.058 7,833 7,011 2.546 Total for 2023 13,158 2,826 54,262 Totsl lor 2022 10,411 5,144 1,578 27.952 45 085 Basls of allocatlon R&f&rnnce Method of allocation For all expenditure 100% of the cost Incurred Page 20
Protectlon Approaches Notes to the Flnancial Statements for the Year Ended 30 November 2023 7 Net Incomlngloutgoing resources Net incoming OUr for the year include" 2023 2022 Independent examination fees Depreciation offfxed as8ets 1,800 416 1.800 486 8 Trustaas remuneration and expense8 No trustees, nor any persons connected Vlith thwn. recav&J any remuneration from the tharity during the year. No trustees have rrtI ary reimbursed expenses or any (Ah nefftS from the charity during the Stsff costs The &Jgregale paoll 1$ Vre as fotluws: 2023 2022 Staff costs during the year VJ*re: Wages and salaries Sccial security costs Pension ensts Other staff costs 355,554 34,978 10,996 6.7e6 408.294 261,595 22,207 8,170 5.191 297.163 The monthly average number of persons lindurfing senior management I leadership team) emEoYed by the charity during the year was as folkms: 2023 No 2022 No Charitable aCtiveS Page 21
Protectlon Approaches Notes to the Financial Ststements for the Year Ended 30 November 2023 The number of employees OSe emc4uments fell wthin the foiknYtNJ bands was: 2023 No 2022 £60,001- £70.000 The lotsl employee beneffts of the key management peorIe[ of the charity were £136.969 {2022 - £133,850). 10 Taxation The charity is a regist charity arKI is thereffft exempt frcrfn taxation. 11 Tangible fixed assets equipment Total At 1 December 2022 4,228 4,228 At 30 November 2023 4,228 4,228 Depreciation Al 1 December 2022 Charge forthe year 3.633 416 3,633 416 At 30 November 2023 4.049 4,049 Net book valu8 At 30 Novamber 2023 179 179 At 30 N¢)vember 2022 59S 595 12 Debtor8 2023 2022 Trade debtors Prepayrnents Accrued income 31,700 5,348 110.648 900 5.348 147.696 6,248 13 Cash and cash equlvalents 2023 2022 Cash at bank 125,569 264,737 Page 22
Protectlon Approaches Notes to the Financial Statements for the Year Ended 30 November 2023 14 Credltors: amounts falling due wlthin on• year 2023 2022 Trade ¢dItorS OtheT taxation and Sal security other creditors Aceruals Deferred income 3.004 12.510 1,934 6.480 118,951 9,387 1,566 18.175 129,601 158.729 142,879 2023 2022 Defead income 8t 1 Decernber 2022 Resources deferred in the pericyj Amounts released from pwous periryjs 129,601 118.951 {129.6011 118.951 129,601 Deferred income at year end 129.601 15 Pension and otherschemes Deflnod contribution pension xheme The charity operates a defined Contribuln pen$w)n stheme. The pension cost charge for the year represents contributvjns Ptydbie by the charity to the scheme and aTnount&J to £10,9* 12022 - £8.170). Page 23
Protsction Approaches Notes to the Financial Statsments for the Year Ended 30 Nov8mber 2023 16 Funds Balance al Balance at 30 November 2023 December Incomlng Resources 2022 resources 8xponded Transfers Unrestrlcted funds Gèneral Core charltable actNibe5 Induding schools programme JP Moryan EVRA 49,411 27.325 40,719 (14,161) (25,749) 36,675 99,250 14.970 16.345 130,565 16,345 65,758 39.910 36.675 R88trfct6d fund8 CSSF Department for Levelling Up Hammersmrth unrted Charil- Prejudice and Ll8 Joseph Rowntree Lottery Communty Fund Mayorfs Shared Endeavour MOPAC HCCORP MOPAC Shared End Polden Puekh8m Charrtable Trust Wellspring LGBTQ Wellspring Philanthropic Fund 214.007 (214,0071 414.938 (414,938) {4,OCL)) {8,5101 (97,4361 8.510 97,436 2,071 26.480 40.754 19.260 {28.551) (40,754) (19,260) 4,349 (4,349) 135,722) 35,722 36.675 36.675 Total restrlcted funds 867,527 36.675 Total funds 112,851 925,151 907.437 130.565 Pgae 24
Protectton Approaches Notes to the Flnancial Statements for the Year Ended 30 November 2023 Balance at 1 December 2021 Balance at 30 November 2022 Incoming Resources expended Unrestricted funds General Core charItab activthes including s¢he¢)L8 prtsJramme 48.098 23.202 165.158 188.360 121.8891 148.813 170.702 49.411 16,345 65,756 48.098 Restricted CSSF Departmnt for Levelling Up Hammersmith united charitses - Prejudice and us Jo Cox Memorial Grant Lottery Community Fund Mayorfs Shared Endeavour Polden Puckham Charitsble Trust Spencer Foundation WelIspfing LGBTQ Wellspring Phitanthropic FurKI Weltspiing Phiianthrcpic F]xed Asset Fund 58.588 479.435 {58.5881 (479.4351 4.000 16,070 14. 57,420 17.654 {31.0341 {57,4201 115,5831 2.071 13,0 18,6511 14.2181 {32.7C61 {93.4331 4,349 2.524 32,7C6 130.108 36,675 (541 Total restricted funds 55.&54 772.863 781,122 47,095 Total funds 103.452 961.223 951,824 112,851 Pag8 25
Prots¢tlon Approaches Notes to the Flnancial Statements for the Year Ended 30 November 2023 Grants Wellspring Philanthropic Fund, Gener operating suprt- Supportrng our wot to improve prediction. prevenbon and rasponses lo identity-based wolence in the UK and enhanced UK contributions to the prediction an¢J prevention of, and responses to. idenlrtykned Olenc@ worfdwde. The remaining funds have been utilised against core costs in accordance ¥th the cnditIOnS of the grant funding agreement. Wellspring Phltanthrr)p LGBTQ - Short prLryt to WOTking wilh the UN Independent Expert on Discrimination Based on Sexual Orientatn and Gender Identity. Department for L&vdling Up Housing Ccrnuntties, BNO{01 W&kcYne Programme- To deliver a UK-wide hate crune support seNce for East and Southeast Askqn communities induding a freephone 2417 helpline and in community casework suptx)rL Joseph Rowntree Charitable Trust- year prqect Cal81 straleglc ¢>JaIonS for sustainable UK policy on VIC4en prevention and pea. National Lottery Communty Fund- A three-r prr4ect delwing trainings across England Med at equipping ¢ommunitses the tools, Skil and corffidence to prevent Klentty&ased vlolen. London Mayovs ShareA Endeavour Fund- An eiqht rnth project lo deiNer a¢ATve by5tsnder training th community members across Lond in pathership Imth Britain's East and Southeast Asian Netsvork. MJyors Office for Pol1ng and Crlme (MOPAC HCCORP) - Hate Crim8 Outreach and Resilience Project building capacity at ten community-based organisations. Poldham Purkham Charitable Trust- one r wiect to 8UPPOrt Protection Approaches. Policy team to work with UK policy makers on improvsng UK contnbutions to Atrlty prevention around the wodd. Particularty working towards a UK atrcctty pre¥enb"on strategy. Spencer Foundation - one year project in partnetship th AuschvMtz Institute for the Prevention of Genocide and Mass Atrocibes lo eonvene a globat online conference bringing tc/Jether eclucators, public officiais. academic experts. and CMI sctiety from around the world lo investigate and advocate for how educational poliw and ag(leS can best contrtbute to preventing Identtyased iolence. Foreign. C¢)mmonweaEth. and Devetopment Office. CSSF - To secure the integration of LBGTQI+ inclusive approaches to mass alr(ity prevention. Department for Intemattonal DevekpmenL Jo Cox mnorial Grant - Protection Approaches was a junior partner in a larger proiect led by Peace Dired ¢alled Nelwowking Prevention in Democratic Republic of Congo and BuTundi. HammersmRh Unfted Charihes - Prqudice and us - Work wth young people in the eonstrf(uency of Hammersmith to devebp youth4&J approaches lo dmsions they identrfy wthin their local communty. Page 26
Protection Approaches Notes to the Financial Statements for the Year Ended 30 November 2023 17 Analysis of not assats betn funds Totsl funds at30 November 2023 funds Ganoral Restrictod funds Tangible fixed assets Current assets Current liabilities 179 154,314 {23.928) 179 273,265 142,8791 130.565 118,951 (118,951) Total net assets 130,5 Totsl funds Unrestricted funds General Restricted funds November 2022 Tangible assets Current assets Currert liabilitie5 595 65.161 595 270.985 1 $8,729 205,824 158.729 Totat net assets 65.756 47.095 112,851 18 Analysis of net funds At1 December 2022 At30 November 2023 Financing cash flows Cash at bank and in harKI 264.737 (139.1681 (139.1681 125.569 Net debt 264.737 125,569 At1 At30 November 2022 Flnanclng cash flo 2021 Cash at bank and in harnl 105.564 159,173 159.173 264,737 264,737 Net debt 105.564 19 Related party transactions There were no reL4ted party trdnsadbns In the year. Page 27