Annual Report 2022/3 Operation Emotion is a Plymouth based charity that provides services for adult male survivors of sexual abuse, linking with specialist organisations where appropriate. As a trauma led service we specialise in group work offering a range of clinically safe self help initiatives and educational programmes that enable men to engage in a process of recovery. Jon Tilbury is the chair of Operation Emotion and has a background in medicine as a general Practitioner and later as the Medical Director for Cornwall. He is currently a tutor at the Medical School in Truro and has a wide ranging experience in international aid work. Mark Warner is currently working at the University of Plymouth Peninsula Clinical Trials Unit and contributes to the management and delivery of clinical trials. He has a background in Psychology with a Masters Degree from the University of Plymouth. Martin Stear is a qualified baker, actor and philanthropist. He is also a qualified drone pilot and specialises in aerial photography and film acquisition. Jude Butcher is an ITV producer for national television based in Cardiff. He is a skilled film maker and specialises in 360 degree film productions. Anthony Loheac is currently a Regional Manger in the private sector and has a wide range of experience within senior management positions within the voluntary sector. He is an innovative thinker and brings a wealth of experience to the board of trustees. Peter is a retired mariner and chief engineer spending his career at sea. He has wide ranging life experiences and brings a clarity of thought and creative thinking to the board of trustees. ## Progress We have made significant progress in raising awareness about male sexual abuse across the region with organisations that routinely provide services for large groups of men. We were also awarded a three year National Lottery grant which has helped to stabilise the organisation and enabled forward planning with confidence. Operation Emotion has also been awarded Ministry of Justice funds and has received a further grant from The Allen Lane Foundation. As a consequence we have increased our core services, working with more men and helping others to move on with their lives. We have developed a powerful and robust governance involving users of ser- vices and skilled well connected actors within the field of social change. The aim is to create a space where there are opportunities for dialogue about sexual abuse. ## What we have learned From the outset we have encountered an institutional and personal resistance in acknowledging the scale of the problem within society. This seems to have at least two causes. One is a general fear about looking too closely at sexual abuse and secondly where it is still treated as a matter of taboo. The institutional resistance relates to an often ill considered approach to public image. We consider services for women to be inadequate but for men they are almost non-existent. Mythology forms a large part of people's thinking so it is no surprise that those who are victims are silent in the main as this is fuelled by misinformation. Challenging myths and stereotypes is therefore one of our organisation’s major goals. On the other hand our input is valued by a growing number of organisations, particularly because we are prepared to discuss issues of great sensitivity. We have learned that de-specialising services, that can support victims of sexual abuse, is an important aspect of our work. Our organisation benefits greatly as a user led organisation involving users of services as managers and workers. Our monitoring has proven to be very positive and this is largely due, we feel, to the complete absence of services like Operation Emotion. What we do know is that we are providing services that people want and need. The more challenging question is how we can continue to develop services whilst having a positive input in the development of a more generic response to sexual abuse within larger and more well resourced agencies. We are hosting another national conference on sexual abuse in November, in partnership with two other local organisations, which will focus on a strategy for Men and Boys to work alongside the existing Violence against Women and Girls strategy. This conference will feature national and international speakers and it is hoped that this may help to pave the way for a government strategy for men and boys. ## What we have learned We have learned that men are reluctant in the main to come forward until they have moved through pre -contemplation to contemplation concerning tackling the difficult area of past sexual abuse. We try to positively inform this process through our website, which receives high volumes of traffic alongside our mobile phone apps. We have also learned that we need to focus our efforts on or- ganisations with a more focused approach, through active partnership working to maximise our success rate. We have learned that the Trojan horse approach to delivering our services improves the chance of take up without men being unfairly labelled by others. Therefore training for staff to include support for clients who have been sexually abused is vitally important. We are therefore working actively with organisations that are providing services within mental health, substance misuse and homelessness. ## Reach We are pleased with the growth of beneficiaries although our service is not about large numbers. We rely on referrals but see self-referrals as the most successful way that men can engage with our services. However, our progress in reaching out to men is often hampered by the fact that we are attempting to reach an invisible and usually silent community. We have been delivering a project within general practice and hope to see sexual abuse as a part of the Quality Outcomes Framework, which dictates income to general practices through their GMC contracts. We look forward to continuing to develop our services locally, as well as maintaining our political lobby to include sexual abuse and disclosure as an integral part of diagnosis and services within general practice. ## Film courses We have consistently encouraged users to develop the skills of film production by running short in-house courses in basic film technique. We offer film courses that teach the basics in digital film, lighting and sound. We have also offered opportunities for men and women to adopt acting roles within Operation Emotion’s film productions. This has enabled survivors of sexual abuse to utilise film and drama to publically campaign for a more open debate in society fuelled by accurate reliable information rather than damaging misinformation. Following the successful take up of our 16 week course we are now offering further short courses in basic film sound and lighting. The overall aim is to hand on the technical skills and know-how to men who have been sexually abused so they can begin to use film as a popular medium for change. ## Operation Emotion has enjoyed a year of growth in its delivery of services. ## Community projects We are seeing just over 100 men per year through our three weekly support groups. Many men that we see have reached a crisis point where they are forced to seek help. Central to our work is three weekly support groups that adopts a trichotomy of helping perspectives that includes both professional, lay, and experientialist. “Experiential” knowledge is developed by accumulating the experiences of men who have undergone similar difficulties. “Lay” as an experience speaks for itself. “Professional” includes academic research findings, campaigning and emerging legislation etc. "Continuous activity" and "spontaneous participation" are also an essential foundation of this self-help model of practice. Facilitated by Operation Emotion support workers the groups promote equality among peers, rather than provider and recipient roles. Information and knowledge are open and shared rather than protected and controlled. The model of practice pursues a process of intellectual understanding, followed by a path to emotional growth. It does not require or compel individuals to disclose experiences; neither does it discourage people who wish to do so. ## Survivors Stories Following funding from the Clothworkers Foundation and the National Lottery, Operation Emotion has produced fifteen films entitled Survivors Stories. They are short film depositions that help men to sever the link be tween shame and guilt and tell their stories to help educate society. These films are an excellent training resource and provide a compelling case for men through personal testimony. Only by talking about sexual abuse rather than silently taking responsibility as victims, are men able to change the way society views sexual abuse. The aim is to use these films widely in our campaign work and preventative work with young people. ## Management and Beneficiaries Benefi- ciaries continuously shape, from the ground up, the services that Operation Emotion delivers and increase the possibilities for men to come forward. Our self-help peer support model enables men to move from recipient to provider. This crucially empowers men, who have benefited from recovery work to take a lead in helping others and in turn go on to play a more active role in managing the organisation. ## Education Operation Emotion continues to offer a ten week learning programme entitled ‘Education Recovery’ that has recently benefited from further Allen Lane Foundation funding. The programme provides ten ninety minute sessions or weekend learning blocks that are led by two qualified and experienced course tutors. The group operates a trauma led approach that combats the negative experiences of sexual abuse and promotes a greater understanding of the consequences of: 1. Isolation 2. Identity issues 3. Powerlessness 4.Trust and Betrayal. This trauma led approach crucially asks _what happened to you_ not _what is wrong with you_ . The model of practice pursues a process of intellectual understanding, followed by a path to emotional growth. It does not require or compel individuals to disclose experiences; neither does it discourage people who wish to do so. There is a fixed curriculum for the first six sessions followed by four sessions that are reflective of the group’s learning needs and their area of study or interest. The first six sessions are aimed at making sense of past experiences of sexual abuse so that these experiences are no longer dominating men’s lives. Content includes an examination of the legacy of abuse and focuses on perpetrators, guilt and responsibility, shame, enforced silence, loss of self-determination, issues around control and anger and relationships and families. ## Feature Films In the last twelve months we have produced a a second feature length film entitled ’The Bite of the Vampire’ following on from the very successful feature film ‘The Prison of Silence’ that is now being nationally toured throughout the UK. Both films use drama to connect the audience with issues surrounding sexual abuse and demonstrate the obstacles and barriers that confront men who are victims of this damaging trauma. The aim is to shine a light into the penumbra world of sexual abuse and generate a greater understanding of the effects of this on society. ## Myth busting short films A very popular and highly educational aspect of our work is in the production of myth busting short films. These are available on our website and Operation Emotion mobile phone apps. We also share them with our partner organisations throughout the UK and more widely with our international survivor partner organisations throughout the world. Feedback is that they help to educate and inform and we hope that they will in time make a real difference. ## **Operation Emotion Organisational structure** **----- Start of picture text -----**
Operation Emotion
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User led service for male survivors of sexual abuse
X6 Trustees
User Led Management
Campaigning, Education, Prevention,
Service Users Service Users
Policy & Finance &
Development Resources
X1 Full time x 4 Part time
Staff
Services
Weekly Support Education Recovery
Groups
Development Work One to one support
Telephone
Helpline
Training for external Campaign work
organisations
& lobbying
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REGisfERED COMPANY NUMBER: CE013235 (EDgbNd and Wales) REGISTERED CHARITY NUMBER: 1177098 Report of the Tru5t¢e5 Fln4n¢knl Stst¢memts for the Year Ended 31 Mllreh 2022 for Operntion Emotlon CIO Sheppards Accountants Limited 22 The Square The Millfield5 Plymouth Devon PLI 3JX Operation Emotion CIO Contents of the Financial Statements ror tbe Yegr Ended 31 Mareh 2022 Page Report of the Trustees Independent Examlner's Report Statement of Finanelal Aetivitles Bgjance Sheet Not¢5 to the Financial Statements 5 to 8 DetAlled Statement of Vinanelal Actfivltlc Operation Emotion CIO Report of the TThst¢es for the Year Ended 31 Mareh 2022 The Irustees who are also directors of the charity for the purposes of the Companies Act 2006. present their ￿ptsrt with the financial statemÈnts of the charity for the year ended 31 March 2022. The trustee5 hav¢ adopted the provisions of Acwunting and Reporting by Charitie5: Statement of Recommended Practice applicable to charities prepAring their accounts in accordance wilh the Financial Reporting Stsndard appli¢abl¢ in th¢ UK and Republic of Ireland (FRS 102) (effective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing do¢ymenL 4 deed of trUSL and ￿nstItuteS a limiled company. limited by guarantee, as (l¢fined by the Companies A¢1 2CKJ6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CE013235 (England and Wales) Reglstered Charlty number 1177098 Reiistered offiee 46 Corporation Road Plymouth Devon PL2 3NT Trustees Dr J G Tilbury J P J Buicher M R Stear M Warn¢r PFry A Loheac Compllny Secretary Independent Examlner Sh¢ppardg A¢¢ounlOnts Limited 22 The Square The Millfields Plymouth Devon PLI 3JX Approved by order of the board of trustees on ... 06 loLL........ and signed on its ￿haIr by: DrJ Tilbury- Trustee Independent Examiner's Report to the Tru51ees of Operation Emotion CIO Independent examiner'5 report to the truste¢s of Operntion Emotion ao Cthe Company I report to the charity Iruaees on my exaEnination of the a￿oUnts of (he Company for the year ended 31 March 2022. Responsibilitie5 3Rd basis of report As the charity'5 trustees of the Company (and also its directots for the purw)ses of company law) you are ￿sponSIble for the preparntion of the accounts Én accordance with th¢ requirements of the Companies Aa 2LN)6 Cthe 21M)6 ACV). Havivg satisfied mys¢lf ihal the accounts of the Company are not required to be audited und¢r Part 16 of the 2006 Act ond are eligible for independent examination. I report in iryect of my examination of your charity's accowjts as carried out under section 145 of ihe Charities Aci 2011 (Ihe 2011 ACV). In carrying oui my exÈmination I have followed th¢ Directions given by the Charity Commission under section 14515) (b) of th¢ 2011 ACL Independent exatnirter's statement I hav¢ Completed my examinaiion. I confirn ilkat no rnatters have come to my attention in connection with the examination giving me cause to believe: ateounting records We￿ not kept in respect of the Cornpany as required by s¢¢iion 386 of ih¢ 2006 Act. or the accounts do not accord those record5- or Ihe accounts do not comply with the accounting requir¢m¢nts of section 396 of the 2006 Act other than any requirement that the a¢¢ounls give a tn* And frdir view which i% ntx a matter ￿nside￿d as part of an ind¢p¢ndent ¢X8mination' or tlie accounts have no¢ been prepared in accordance wilh the methods and prin¢tples of the Stslernent of Recommended Practice for accounting and reporting by charities (applicable to ¢hgrilies preparingtl)cir a¢¢ounls in accordance wi¢h th¢ Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102)). I liave no con¢erns and have come a¢ross no ￿h¢r mattets in connection with the examination to which attention Should bc drawrt in ihis report irt order to enable a PToper understandin8 of the accounts to be reached. lan Shepp2rd FCCA Sheppards Ac¢ounthnts Limited 22 The Square The Millfields Plymouth Devon PLI 3JX Operation EmotiOD CIO Statement of ri￿aTr¢I?1 Artivitios for the Year Ended 31 Mareth 21J22 2022 Unrestricted fijnd 2021 Total nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 53,643 70.404 EXPENDITURE ON Raising funds 58J96 52.469 Otlier 4241 3,139 Total 62.637 55,608 NET INCOMEI(EXPENDITURE) (8,994) 14,796 RECONCILIATION OF FUNDS Total fvnds brought fonvard 38,869 24,073 TOTAL FUNDS CARRIED FORWARD 29,875 38,869 Operation Emotion CIO Balance Sbeet 31 Mareh 2022 2022 Unrestricted fijnd 2021 Total funds Notes FIXED ASSETS Tangibl¢ assets 8,627 10.687 CURRENT ASSETS Cash at bank 22,448 29.382 CREDITORS Amounts falling due within one year {1,21)0) (1,200) NET CURRENT ASSETS 21248 28.182 TOTAL ASSETS LESS CURRENT LIABILITIES 29.875 38.869 NET ASSETS 29,875 38,869 FUNDS Unrcstricted funds 29.875 38,869 TOTAL FUNDS 29.875 38.869 The charitable company is entitled to exemption from audit under Section 477 of the Comparties A¢1 2CN)6 ftsr the year ended 31 March 2022. The members have not required the wmpany to obtsin an audit of its finin¢ial statements ftsr Ihe year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006. The tn￿te¢S acknowledge their re5ponsibiSi¢ies for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of lh¢ Companies Act 21K)6 and (b) preparing finan¢ial statements which give a true and fair view of the sthte of 8ffairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Seeiion$ 394 and 395 and whieh otherwise comply wtth the wuirements of ihe Cofflpanies Act 2006 relating to flnancial slatements. $0 far as applicable to the ehArit&ble company. These financial ststeM￿ts have been prepared in accordance wtth the provisions applicable to Charitable companios $ubje¢t to the small ¢ompanies regime. The naneia statements were approved by the Boord of Trustees and authorised for issue 2oll.......... and were signed ¢)D its ithlf by: on Tilbury- Tn￿tee Oper4tiou Emotion CIO Notes to the Firt#ntial Staternents ror the Y¢aT Ended 31 Mareh 2022 AccouiwfiNG POLICIES BAsi5 of preparillg the finaneial ststememts Th¢ financial statements of the charitable company. which is a public benefic entity under FRS 102, hav¢ been prepared in accordance with the Charities SORP (FRS 102) 'Accouniing and Reporting by Charities- Statenient of Recommended Pra¢ii¢¢ appli¢able to ¢haritie5 preparing their accounts in a¢¢ordan¢e wirh the Fin8n¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10?) (effective l January 2019),. Financial Reporting Sthndard 102 The Financial R¢porting Siandard applicable in the UK and Republic of Ireland, and the coEn￿nic5 Act 2006. The financial statements have been prepared under the histori¢al cost convention. All income is recognised in the Stal¢m¢nl of Finan¢ial Activilies once the Charity hag entitleTnen¢ to the fund& it 18 probable that the in¢ome will be received and the amount can be measured reliably. Expendltur¢ Liabilities are recognised as expenditure as soon as lhe￿ is a legal or constructive obligation committing the charity to that expenditure. it is probable tha¢ a tran5f¢r of ¢conomir b¢n¢fits will be r¢quired in settlement and the amount of the obligairon can b¢ measured reliably. Expenditure 15 accounted for on ar¢ruals b￿1$ and has been cla5sificd under heading5 that aggregate all cosi relgted io ihe ¢aiegory. Where costs cannoÉ be dircctly attributed to parti¢ular headings they hav¢ been allocated to activities on a basis ¢onsistenl with the us¢ of resour¢es. Tnnglble flxed JMet$ and d¢pre¢lalSon Depreciation is provided at the followin8 annual rates in order to write off each asset over its estimated useful life. Plant and machinery 33.3% Straight Line T#xation The chariry 1$ exempt from Vrniion tax on its ¢haritsble activities. Fund Accountln8 Unr¢stri¢t¢d funds can be used in a¢¢ordan¢e with the charitable objecrives at the discrelion of the trustees. Restricted fitnd$ can only be used for porticular restri¢ied purposes wiihin the Obje￿ of the ¢harity. R¢stri¢tions arise when specified by th¢ donor or when funds are rni5ed for particular restricted purposes. Further explanation of the nature and purpose of each fimd is included in the no￿ to the financial ststements. NET INCOMEI{EXPENDITURE) Net incomd(¢xpenditure) is stated after ch#ryt￿(Crediting)". 2022 2021 Depreciation- owned assets 4,313 5.344 Oper*liott Emot￿￿ CEO Notes to the Financial St*tements- co[kti￿lled for the Year E￿ded 31 March 2022 TRugfEES' REMUNERATION AND BENEFITS There w¢r¢ no tru$tees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 M8rch2021. Trnstees, expenses There were no Irust¢es' expenses paid for the year ended 31 Mar¢h 2022 nor for the year ¢nded 3 I March 2021. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 70.404 EXPF.NDITURE ON Raising funds 52.469 oiher 3,139 Total 55,608 NET INCOME 14,796 RECONCILIATION OF FUNDS Total funds broughl forward 24,073 TOTAL FUNDS CARRIED FORWARD 38.869 TANGIBLE FIXED ASSETS Plent and machinery COST At l April 2021 Additions 30,505 2.253 At 31 March 2022 32,758 DEPRECIATION At l April 2021 Char8¢ for year 19,818 4,313 At 31 March 2022 24.131 NET BOOK VALUE At 3 l March 2022 8,627 At 31 March 2021 10.687 Operation Emotion CIO Not¢s to the Flnaneial Ststsments- continued for the Year Ended 31 Mareh 2022 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 A¢¢rL￿IS and deferred iD¢ome 1200 1,200 MOVEMENT IN FUNDS Net movement in fvnds At 31.3.22 At 1.4.21 Unrestrleted funds Generdl fund 38.869 (8,994) 29.875 TOTAL FUNDS 38.869 (8,994) 29,875 Net movement in fund$. includ¢d in the above are as follows: Incoming r¢sources Resources expended Movement in funds Unrestrlcted fvnds Gencr&l fund 53.643 (62,637) (8,994) TOTAL FUNDS 53.643 (62.637) (8.994) Compgrntiv¢s for movement in funds Net movement in funds At 31.3.21 At 1.4.20 Unrestrlcted fynds Genernl fund 24.073 14,796 38,869 TOTAL FUNDS 24.073 14.796 38,869 Comparative net movement in fvnds. included in the aiM)ve are #s follow5: Incoming Resource5 exp¢nded Movement in funds Unrtstricted funds Gerteral fund 70.404 (55,608) 14.796 T(YfAL FUNDS 70,404 {55,608) 14,796 Operation EmotiOD CIO Notes to the f￿an¢￿al Statements- continued for the Year Ended 31 Mareh 2022 MOVEMENT IN FUNDS- eontinued A current year 12 months and prior yeor 12 months eombKned position is as follows: Net movement in funds At 31.3.22 At 1.4.20 Unreslri¢ted funds General fJnd 24.073 5,802 29.875 TOTAL FUNDS 24.073 5,802 29,875 A currenl yeor 12 months and prior year 12 months combined ne¢ movement in funds. included in the above are as follow5- Incomin8 resources Resource$ expended Movement in fvnds Unr¢stri¢ted funds General fvnd 124.047 (118.245) 5.802 TOTAL FUNDS 124,047 (118.245) 5.802 RELATED PARTY DISCLOSURES There were no related paty trnnsactions for the year ended 31 March 2022. Operntion Emo¢ion CIO Detaikd Statement of fthaneial Adivtties for the Year Ended 31 Mareh 2022 2022 2021 JNCOME AND ENDOWMENTS Dongtlorts and legacies Grants 53.643 70.404 Totsl intominE resources 53.643 70,404 EXPENDITURE Raising donations and lega¢5es Wages Insurance Postage and stationery Sundries Hclplin¢ and web rental Training Travel Repairs and renewals Film production and website Plant and machinery 44,781 752 339 40.077 720 993 95 1,700 933 916 1.851 2.677 1.834 4,313 736 2,133 671 5.344 58.396 52.469 Support coyts GovernAnee costs A¢countoncy Professional fees 1200 3,041 1.170 1.969 4.241 3,139 Toial re50urce5 expended 62,637 55,608 Net (expenditureylncome (8.994) 14,796 This pa%e d(￿8 not forn part of the statutory financial statemenis REGisfERED COMPANY NUMBER: CE013235 (EDgbNd and Wales) REGISTERED CHARITY NUMBER: 1177098 Report of the Tru5t¢e5 Fln4n¢knl Stst¢memts for the Year Ended 31 Mllreh 2022 for Operntion Emotlon CIO Sheppards Accountants Limited 22 The Square The Millfield5 Plymouth Devon PLI 3JX Operation Emotion CIO Contents of the Financial Statements ror tbe Yegr Ended 31 Mareh 2022 Page Report of the Trustees Independent Examlner's Report Statement of Finanelal Aetivitles Bgjance Sheet Not¢5 to the Financial Statements 5 to 8 DetAlled Statement of Vinanelal Actfivltlc Operation Emotion CIO Report of the TThst¢es for the Year Ended 31 Mareh 2022 The Irustees who are also directors of the charity for the purposes of the Companies Act 2006. present their ￿ptsrt with the financial statemÈnts of the charity for the year ended 31 March 2022. The trustee5 hav¢ adopted the provisions of Acwunting and Reporting by Charitie5: Statement of Recommended Practice applicable to charities prepAring their accounts in accordance wilh the Financial Reporting Stsndard appli¢abl¢ in th¢ UK and Republic of Ireland (FRS 102) (effective l January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by ils governing do¢ymenL 4 deed of trUSL and ￿nstItuteS a limiled company. limited by guarantee, as (l¢fined by the Companies A¢1 2CKJ6. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number CE013235 (England and Wales) Reglstered Charlty number 1177098 Reiistered offiee 46 Corporation Road Plymouth Devon PL2 3NT Trustees Dr J G Tilbury J P J Buicher M R Stear M Warn¢r PFry A Loheac Compllny Secretary Independent Examlner Sh¢ppardg A¢¢ounlOnts Limited 22 The Square The Millfields Plymouth Devon PLI 3JX Approved by order of the board of trustees on ... 06 loLL........ and signed on its ￿haIr by: DrJ Tilbury- Trustee Independent Examiner's Report to the Tru51ees of Operation Emotion CIO Independent examiner'5 report to the truste¢s of Operntion Emotion ao Cthe Company I report to the charity Iruaees on my exaEnination of the a￿oUnts of (he Company for the year ended 31 March 2022. Responsibilitie5 3Rd basis of report As the charity'5 trustees of the Company (and also its directots for the purw)ses of company law) you are ￿sponSIble for the preparntion of the accounts Én accordance with th¢ requirements of the Companies Aa 2LN)6 Cthe 21M)6 ACV). Havivg satisfied mys¢lf ihal the accounts of the Company are not required to be audited und¢r Part 16 of the 2006 Act ond are eligible for independent examination. I report in iryect of my examination of your charity's accowjts as carried out under section 145 of ihe Charities Aci 2011 (Ihe 2011 ACV). In carrying oui my exÈmination I have followed th¢ Directions given by the Charity Commission under section 14515) (b) of th¢ 2011 ACL Independent exatnirter's statement I hav¢ Completed my examinaiion. I confirn ilkat no rnatters have come to my attention in connection with the examination giving me cause to believe: ateounting records We￿ not kept in respect of the Cornpany as required by s¢¢iion 386 of ih¢ 2006 Act. or the accounts do not accord those record5- or Ihe accounts do not comply with the accounting requir¢m¢nts of section 396 of the 2006 Act other than any requirement that the a¢¢ounls give a tn* And frdir view which i% ntx a matter ￿nside￿d as part of an ind¢p¢ndent ¢X8mination' or tlie accounts have no¢ been prepared in accordance wilh the methods and prin¢tples of the Stslernent of Recommended Practice for accounting and reporting by charities (applicable to ¢hgrilies preparingtl)cir a¢¢ounls in accordance wi¢h th¢ Financial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102)). I liave no con¢erns and have come a¢ross no ￿h¢r mattets in connection with the examination to which attention Should bc drawrt in ihis report irt order to enable a PToper understandin8 of the accounts to be reached. lan Shepp2rd FCCA Sheppards Ac¢ounthnts Limited 22 The Square The Millfields Plymouth Devon PLI 3JX Operation EmotiOD CIO Statement of ri￿aTr¢I?1 Artivitios for the Year Ended 31 Mareth 21J22 2022 Unrestricted fijnd 2021 Total nds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 53,643 70.404 EXPENDITURE ON Raising funds 58J96 52.469 Otlier 4241 3,139 Total 62.637 55,608 NET INCOMEI(EXPENDITURE) (8,994) 14,796 RECONCILIATION OF FUNDS Total fvnds brought fonvard 38,869 24,073 TOTAL FUNDS CARRIED FORWARD 29,875 38,869 Operation Emotion CIO Balance Sbeet 31 Mareh 2022 2022 Unrestricted fijnd 2021 Total funds Notes FIXED ASSETS Tangibl¢ assets 8,627 10.687 CURRENT ASSETS Cash at bank 22,448 29.382 CREDITORS Amounts falling due within one year {1,21)0) (1,200) NET CURRENT ASSETS 21248 28.182 TOTAL ASSETS LESS CURRENT LIABILITIES 29.875 38.869 NET ASSETS 29,875 38,869 FUNDS Unrcstricted funds 29.875 38,869 TOTAL FUNDS 29.875 38.869 The charitable company is entitled to exemption from audit under Section 477 of the Comparties A¢1 2CN)6 ftsr the year ended 31 March 2022. The members have not required the wmpany to obtsin an audit of its finin¢ial statements ftsr Ihe year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006. The tn￿te¢S acknowledge their re5ponsibiSi¢ies for (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of lh¢ Companies Act 21K)6 and (b) preparing finan¢ial statements which give a true and fair view of the sthte of 8ffairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Seeiion$ 394 and 395 and whieh otherwise comply wtth the wuirements of ihe Cofflpanies Act 2006 relating to flnancial slatements. $0 far as applicable to the ehArit&ble company. These financial ststeM￿ts have been prepared in accordance wtth the provisions applicable to Charitable companios $ubje¢t to the small ¢ompanies regime. The naneia statements were approved by the Boord of Trustees and authorised for issue 2oll.......... and were signed ¢)D its ithlf by: on Tilbury- Tn￿tee Oper4tiou Emotion CIO Notes to the Firt#ntial Staternents ror the Y¢aT Ended 31 Mareh 2022 AccouiwfiNG POLICIES BAsi5 of preparillg the finaneial ststememts Th¢ financial statements of the charitable company. which is a public benefic entity under FRS 102, hav¢ been prepared in accordance with the Charities SORP (FRS 102) 'Accouniing and Reporting by Charities- Statenient of Recommended Pra¢ii¢¢ appli¢able to ¢haritie5 preparing their accounts in a¢¢ordan¢e wirh the Fin8n¢ial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10?) (effective l January 2019),. Financial Reporting Sthndard 102 The Financial R¢porting Siandard applicable in the UK and Republic of Ireland, and the coEn￿nic5 Act 2006. The financial statements have been prepared under the histori¢al cost convention. All income is recognised in the Stal¢m¢nl of Finan¢ial Activilies once the Charity hag entitleTnen¢ to the fund& it 18 probable that the in¢ome will be received and the amount can be measured reliably. Expendltur¢ Liabilities are recognised as expenditure as soon as lhe￿ is a legal or constructive obligation committing the charity to that expenditure. it is probable tha¢ a tran5f¢r of ¢conomir b¢n¢fits will be r¢quired in settlement and the amount of the obligairon can b¢ measured reliably. Expenditure 15 accounted for on ar¢ruals b￿1$ and has been cla5sificd under heading5 that aggregate all cosi relgted io ihe ¢aiegory. Where costs cannoÉ be dircctly attributed to parti¢ular headings they hav¢ been allocated to activities on a basis ¢onsistenl with the us¢ of resour¢es. Tnnglble flxed JMet$ and d¢pre¢lalSon Depreciation is provided at the followin8 annual rates in order to write off each asset over its estimated useful life. Plant and machinery 33.3% Straight Line T#xation The chariry 1$ exempt from Vrniion tax on its ¢haritsble activities. Fund Accountln8 Unr¢stri¢t¢d funds can be used in a¢¢ordan¢e with the charitable objecrives at the discrelion of the trustees. Restricted fitnd$ can only be used for porticular restri¢ied purposes wiihin the Obje￿ of the ¢harity. R¢stri¢tions arise when specified by th¢ donor or when funds are rni5ed for particular restricted purposes. Further explanation of the nature and purpose of each fimd is included in the no￿ to the financial ststements. NET INCOMEI{EXPENDITURE) Net incomd(¢xpenditure) is stated after ch#ryt￿(Crediting)". 2022 2021 Depreciation- owned assets 4,313 5.344 Oper*liott Emot￿￿ CEO Notes to the Financial St*tements- co[kti￿lled for the Year E￿ded 31 March 2022 TRugfEES' REMUNERATION AND BENEFITS There w¢r¢ no tru$tees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 M8rch2021. Trnstees, expenses There were no Irust¢es' expenses paid for the year ended 31 Mar¢h 2022 nor for the year ¢nded 3 I March 2021. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Donations and legacies 70.404 EXPF.NDITURE ON Raising funds 52.469 oiher 3,139 Total 55,608 NET INCOME 14,796 RECONCILIATION OF FUNDS Total funds broughl forward 24,073 TOTAL FUNDS CARRIED FORWARD 38.869 TANGIBLE FIXED ASSETS Plent and machinery COST At l April 2021 Additions 30,505 2.253 At 31 March 2022 32,758 DEPRECIATION At l April 2021 Char8¢ for year 19,818 4,313 At 31 March 2022 24.131 NET BOOK VALUE At 3 l March 2022 8,627 At 31 March 2021 10.687 Operation Emotion CIO Not¢s to the Flnaneial Ststsments- continued for the Year Ended 31 Mareh 2022 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 2021 A¢¢rL￿IS and deferred iD¢ome 1200 1,200 MOVEMENT IN FUNDS Net movement in fvnds At 31.3.22 At 1.4.21 Unrestrleted funds Generdl fund 38.869 (8,994) 29.875 TOTAL FUNDS 38.869 (8,994) 29,875 Net movement in fund$. includ¢d in the above are as follows: Incoming r¢sources Resources expended Movement in funds Unrestrlcted fvnds Gencr&l fund 53.643 (62,637) (8,994) TOTAL FUNDS 53.643 (62.637) (8.994) Compgrntiv¢s for movement in funds Net movement in funds At 31.3.21 At 1.4.20 Unrestrlcted fynds Genernl fund 24.073 14,796 38,869 TOTAL FUNDS 24.073 14.796 38,869 Comparative net movement in fvnds. included in the aiM)ve are #s follow5: Incoming Resource5 exp¢nded Movement in funds Unrtstricted funds Gerteral fund 70.404 (55,608) 14.796 T(YfAL FUNDS 70,404 {55,608) 14,796 Operation EmotiOD CIO Notes to the f￿an¢￿al Statements- continued for the Year Ended 31 Mareh 2022 MOVEMENT IN FUNDS- eontinued A current year 12 months and prior yeor 12 months eombKned position is as follows: Net movement in funds At 31.3.22 At 1.4.20 Unreslri¢ted funds General fJnd 24.073 5,802 29.875 TOTAL FUNDS 24.073 5,802 29,875 A currenl yeor 12 months and prior year 12 months combined ne¢ movement in funds. included in the above are as follow5- Incomin8 resources Resource$ expended Movement in fvnds Unr¢stri¢ted funds General fvnd 124.047 (118.245) 5.802 TOTAL FUNDS 124,047 (118.245) 5.802 RELATED PARTY DISCLOSURES There were no related paty trnnsactions for the year ended 31 March 2022. Operntion Emo¢ion CIO Detaikd Statement of fthaneial Adivtties for the Year Ended 31 Mareh 2022 2022 2021 JNCOME AND ENDOWMENTS Dongtlorts and legacies Grants 53.643 70.404 Totsl intominE resources 53.643 70,404 EXPENDITURE Raising donations and lega¢5es Wages Insurance Postage and stationery Sundries Hclplin¢ and web rental Training Travel Repairs and renewals Film production and website Plant and machinery 44,781 752 339 40.077 720 993 95 1,700 933 916 1.851 2.677 1.834 4,313 736 2,133 671 5.344 58.396 52.469 Support coyts GovernAnee costs A¢countoncy Professional fees 1200 3,041 1.170 1.969 4.241 3,139 Toial re50urce5 expended 62,637 55,608 Net (expenditureylncome (8.994) 14,796 This pa%e d(￿8 not forn part of the statutory financial statemenis