Company number: 11516337 Charity Number: 1180782
## One Small Thing
Report and financial statements For the year ended 31 March 2022
One Small Thing
## Contents
For the year ended 31 March 2022
Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 21 Statement of financial activities (incorporating an income and expenditure account) ................... 25 Balance sheet ............................................................................................................................... 26 Statement of cash flows ................................................................................................................ 27 Notes to the financial statements ................................................................................................. 28
One Small Thing
## Reference and administrative information
For the year ended 31 March 2022
|**Company number**|11516337|||
|---|---|---|---|
|**Country of incorporation**
United Kingdom||||
|**Charity number**|1180782|||
|**Country of registration**|England & Wales|||
|**Registered office address**
C/O We Work||||
||New Kings Beam House|||
||22 Upper Ground|||
||London|||
||SE1 9PD|||
|**Trustees**|Trustees, who are also directors||under company law, who served during the year|
||and up to the date of this report were as follows:|||
||Lady Edwina Grosvenor Chair|||
||Eleanor Searley|||
||Eleanor Davison|||
||Catherine Bland||Treasurer|
||Laurie Hunt|||
|**Key management**|Claire Hubberstey||Chief Executive|
|**Personnel**|Rachel Oliver||Director of Operations and Deputy CEO|
||Emma Caleya Chetty||Financial Controller|
|**Bankers**|CAF Bank Ltd||The Cooperative Bank|
||25 Kings Hill Avenue||1 Balloon Street|
||Kings Hill||Manchester|
||Kent||M60 4EP|
||ME19 4JQ|||
|**Solicitors**|Boodle Hatfield|||
||240 Blackfriars Road|||
||London|||
||SE1 8NW|||
|**Auditor**|Sayer Vincent LLP|||
||Invicta House|||
||108-114 Golden Lane|||
||LONDON|||
||EC1Y 0TL|||
1
## **Foreword**
2021-2022 has been a hugely exciting year for One Small Thing. As we gradually emerged from lockdowns, the team has not only expanded our reach via online and digital forums but began in earnest to deliver more face-to face support, training and learning events.
We were delighted to welcome over 200 attendees from across the UK and overseas to our OST Live event, held in May 2021. The event, delivered via an online interactive platform, enabled us to share learnings and insights from experts, provide opportunities for cross sector and peer collaboration and, importantly, reflect on self-care and the impact COVID has inevitably had on ourselves and our teams.
One of our largest training programmes this year was developed alongside colleagues in the MoJ to support Probation Officers in trauma informed practice. Through this pilot we trained over 160 officers with a specific focus on improving the way Pre-Sentence Reports are approached and written.
In July, our team began supporting women with complex needs as part of the probation contract in Hampshire and facilitating more in person visits and events. Personally, I was delighted to get out and meet with colleagues again across the prison estates after a lengthy hiatus, given the restrictions that were in place during the pandemic.
We continue to frame our work around the core values of trauma informed practice and would not have been able to achieve the outcomes and impact outlined in this report without collaboration, and the brilliant support we have had this year. We embarked on our first corporate partnership with Vivid Housing, and took part in the Big Give women and girls fundraising campaign for the first time for Hope Street.
Hope Street, a residential community for women and their children and a much needed blueprint for change in the justice system, is getting ever closer to reality as we move towards completion this year.
It has been an eventful year, with a lot of change and uncertainty to process both nationally and globally and I am really proud of the adaptable and innovative team we have at One SmallThing and all they have been able to deliver to drive forward change across the justice system.
**Edwina Grosvenor, Founder and Chair of One Small Thing**
2
One Small Thing
## Trustees’ annual report
## For the year ended 31 March 2022
The trustees present their report and the audited financial statements for the year ended 31 March 2022.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Objectives and activities Purposes and aims**
Our charity’s purposes as set out in the objects contained in the company’s memorandum of association are:
- to benefit the public by promoting the relief and rehabilitation of prisoners in the United Kingdom prison estate, of ex-offenders and of people at risk of offending by:
- Enabling the provision and implementation of gender-responsive and trauma-informed practice within the criminal justice system; and
- The provision of a community-based centre or centres offering accommodation, specialist services and opportunities to engage in work activities, education and training to women (and their children) who are in the criminal justice system or who are at risk of offending or reoffending.
- the promotion of social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society.
One Small Thing’s vision is a justice system that can recognise, understand, and respond to trauma. Our mission is to redesign the justice system for women and their children.
The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
3
**One Small Thing’s vision is a justice system that can recognise, understand, and respond to trauma.**
**Our mission is to redesign the justice system for women and their children.**
## How do we achieve this?
## Redesign
## Influence
politicians and policy makers to encourage culture change across the justice system and the people who work within it.
4
## REDESIGN
## **We redesign the way the justice system responds to women and their children in a way that can be replicated and scaled nationally.**
One Small Thing's commitment to systemic change for women and their children in the justice system, has inspired us to build Hope Street.
Hope Street will pilot a new approach to working with women involved in the criminal justice system. From within a healing, trauma-informed, residential environment, women and children will have access to a range of specialist support. By taking a positive and compassionate approach, we aim to create a blueprint for change that can be replicated across the country and achieve better outcomes for women, their children and society.
## **Progress in 2021-22**
- The structures of the Hub and residential building were constructed within the year and renovations of our first Hope House (supported move on accommodation) was underway. We recruited key roles within the team. We partnered with women's charity Advance and began frontline delivery with women on probation in Hampshire.
- We secured funding for Hope Street including via the Big Give campaign and charity partnership with Vivid After a rigorous, competitive process we appointed Southampton University working with Prison Reform Trust and EP:IC as our partner to deliver a 5 year longitudinal evaluation of Hope Street.
**IMPACT REPORT 21-22**
**5**
**REDESIGN**
## **Our Impact with women**
## Our face to face work with women on probation began in July 2021 and we delivered...
## We provided individual support for...
**----- Start of picture text -----**
Coffee
Music
mornings
groups with
with women
18 4women 48
Women
For a total of
Arial Fitness
classes with
women 106
8
attendees
**----- End of picture text -----**
**Which includes tailored support for women facing multiple disadvantage and housing issues**
## What do women say about our support?
_I just want to thank you so much for helping me and caring like u have... I don't know what I'd do without you and Vicky, I'm so grateful..._
_I wanted to take this opportunity to say thank you for everything that you did for her. You were a huge part in bringing her out of her isolation by getting her to re-engage with society and attending the Coffee Morning... We know how difficult things had been for her but you provided her with that belief that things could change. The important thing is that she knew that and she was grateful. (Feedback from an Offender Manager)_
_I'm so glad I signed up to [Aerial Fitness] because it helps in more ways than one. I come straight from seeing my children which usually results in me feeling different types of feelings... doing aerial fitness really helps boost my mood, it takes my mind off things... I laugh while doing it, especially with others... it's good fun... and I'm actually rather good at it too... it really boosts my confidence and it reminds me that I can do something if I put my mind to it._
**IMPACT REPORT 21-22**
**6**
## EDUCATE
**We educate prison residents to understand how trauma can affect them and equip them with the skills to respond; and train frontline staff to understand and respond effectively to trauma and adversity.**
## **Becoming Trauma Informed**
One Small Thing is striving for change in the justice system and wider community, to shift the question away from ‘what’s wrong with them?’, towards ‘what happened to them?’. We aim to change people’s lives for the better, one small thing at a time.
## In Prisons
One Small Thing has been working with the women’s prison estate to deliver a gender specific Becoming Trauma Informed (BTI) programme since 2015, and in 2018 rolled out a specific curriculum for the men’s long term high secure estate. The programme includes:
The establishment of BTI leads within in prison who lead the work locally, delivering out on the agreed action plan and managing a local Guide Team who provide governance and oversight of the work. Training on Becoming Trauma Informed for all staff at all levels and
- A six week Peer Led Trauma Intervention - Healing Trauma (women), Exploring Trauma (men)
In 2021-22 we added to this support by producing Guided Self-Soothing Exercises that were broadcast by Wayout TV across the prison estate. Wayout TV is in 65 prisons with an audience of around 45,000 viewers. It was also used on The Content Hub, the MoJ’s secure platform to support prisoner wellbeing. DVD's and CDs of the resources were also sent.
We also produced and shared a 'Pocket Guide' to Trauma, a written resource for all staff to have as a reminder of the fundamentals of a trauma informed approach.
In 2021-22... **389 prison staff trained including...**
**----- Start of picture text -----**
completing BTI
237
Training
Completing
BTI Train
115
the Trainer
completing
Exploring
37
Trauma Training
**----- End of picture text -----**
**IMPACT REPORT 21-22**
**7**
**EDUCATE**
## Measuring impact
Keen to understand how prisons are applying the knowledge acquired through our training and support, in 2021-22 we continued to collect data from participating prisons to establish the overall position of their BTI work. To support the data gathering exercise, with prisons coming out of the restrictions put in place because of the pandemic, in October 2021, we reintroduced our prison visiting schedule for the Women’s Estate.
## Findings from the women's estate included....
**of prisons responding said that BTI had had a 86% positive impact on safety including reducing violence and self-harm.**
_Staff have additional skills and think more about how to calm and de-escalate. They respond to incidents using a trauma informed approach and adapt their behaviour in their day to day working._
## **Feedback from responding prison**
_Staff are more aware of how to approach residents and understand what they may have been through. They can deal with situations differently due to being aware that many residents have experienced trauma in various forms._
## **89%**
**of prisons responding said that the BTI programme has had a positive impact on staff.**
## **Feedback from responding prison**
_…residents feel more understood, also improved relationships between residents and staff.._
**73%**
_We consult with residents to understand what being trauma informed means to them. Residents have access to trained dedicated Trauma Co-ordinators. Residents feel safer in custody._
**Feedback from responding prisons**
**IMPACT REPORT 21-22**
**8**
**EDUCATE**
## Justice and Community Sector Training
We train staff in organisations to develop an understanding of the dynamics and process of trauma, to inform practice and system change. Our training courses have three primary objectives:
## In 2021-22 we trained...
**Participants on 1,015 trauma informed practice**
To help staff to help staff better understand the effects of violence, abuse, and trauma on men and women.
To provide opportunities for skill enhancement.
To give staff the opportunity to reflect and learn more about themselves.
**----- Start of picture text -----**
Including...
**----- End of picture text -----**
**probation officers responsible for writing pre-sentence reports across the country, on trauma informed practice.**
**162**
_‘This was one of the best training days I've been on, enjoyed the different agencies present and the encouragement and responsiveness to our discussions.’_
_'I would include this in all my work - to forward to colleagues and encourage this to form part of supervision for staff and for managers to recognise the needs of the workforce.’_
_'I will use these approaches when interviewing - the techniques to help a person cope when discussing trauma were also very helpful.'_
_'Having shared with colleagues and listened to their own experiences I feel more grounded. this is how the probation service used to be. Hopefully we can get this kind of supportive environment back.'_
**IMPACT REPORT 21-22**
**9**
**EDUCATE**
## **Trauma Informed Quality Mark**
The Quality Mark provides a robust set of national standards to recognise and celebrate good practice in trauma-informed work. The Quality Mark has three different levels of achievement:
Bronze: Trauma Aware. Organisations have an understanding of trauma and its impact and organisational plans are in place to implement trauma informed practice.
Silver: Trauma Informed. Trauma informed practice is implemented across the organisation’s culture, practice, environment and individual needs and well-being are priortised.
Gold: Trauma Responsive. Extensive trauma informed working practices are embedded, and user voice is alongside strategic decision-making; the organisation promotes the recovery of individuals and is a centre of excellence.
## Progress in 2021-22
**Organisations started the Quality 13 Mark**
**organisations achieved Silver 3 Trauma Informed award**
_‘What a way to end the year!!! Such fabulous news to share with everyone before we close for Christmas! Thank you for your assistance throughout. We have plastered it over all our comms as we are really proud to have achieved it! The team are really please too.’_
## **Helen Downey, Operations Manager from Hampton Trust who were awarded with their Silver Quality Mark in December 2021**
**1**
46
Participants attended new Working with Trauma Quality Mark Information Sessions. We launched these sessions to support organisations to find out more about the Quality Mark and whether it is suitable for them.
**IMPACT REPORT 21-22**
**10**
**EDUCATE**
## **Trauma Informed Network**
One Small Thing's UK-wide Trauma Informed Network gives practitioners the opportunity to meet colleagues from a range of organisations and sectors to reflect, share challenges and find solutions to embedding trauma informed practice.
Working in the Justice and Community sectors supporting those who have experienced trauma is hugely important and rewarding, but we know it can also take its toll on staff wellbeing and mental health.
Through our regional trauma informed networks, professionals have a vital space to reflect with others outside of their organisation about their work and find new solutions to challenges they face.
## Progress in 2021-22
**214**
_‘I left this workshop feeling really elated and optimistic about the future for people we are working with. There are so many passionate people that really want change. Excellent workshop.’_
**Attendees at our Regional Trauma Informed Networks – remote and in-person**
## **Participant Sept 2021**
## _**This meeting has inspired me to...**_
**----- Start of picture text -----**
‘To share this with the
‘Gain more information
team and invite them to
and knowledge to inform
future events’
my practice.’
‘Champion a
trauma Informed
approach.’
‘Talk to colleagues
about working towards
the Trauma Quality ‘To create space to think
Mark.’ and reflect more.’
**----- End of picture text -----**
**IMPACT REPORT 21-22**
**11**
**EDUCATE**
## **One Small Thing Live**
OST Live 2021 took place on 20 May. We heard from a range of experts including Dr Stephanie Covington, Dr Bob Johnson and Sarah Hughes Chief Executive of the Centre for Mental Health. Content centred on the overarching theme of the five trauma-informed values: Safety, Trustworthiness, Choice, Collaboration and Empowerment. We were delighted to engage with over 200 delegates, and the online platform enabled participants to interact and connect on the day.
## **Analytics from the event platform tell us...**
_**Forever learning from One Small Thing, am holding on to the fact that everywhere can always improve, it's not hopeless**_ **on demand views (number of times sessions were rewatched 447 in the 4 weeks after the event)**
**220**
_**I am inspired to reaffirm and realign my practice of self-care as an integral part of my work with others.**_
**376**
**IMPACT REPORT 21-22**
**12**
## INFLUENCE
**We influence politicians and policy makers to encourage culture change across the justice system and the people who work within it.**
## **Progress in 2021-22**
## **Increasing capacity**
## **Engaging with Stakeholders**
- We recruited a Head of Policy, Research and Influencing who has led on our influencing strategy and developed our organisational positioning and policy priorities.
- We recruited a Women’s Involvement Advisor, Lilly Lewis, who has been using her lived experience of the justice system to feed into our policy and strategy work, including publishing a new regular blog.
- We met with MoJ and senior prison staff and Governors in person including visiting 23 prisons.
- Our new Head of Policy, Research and Influencing started building networks by attending 35 policy meetings or events.
- We were invited to join the new Governmental expert group on women and the criminal justice system and attended the first meeting in March 2021.
## **Contributing to National Policy**
- We responded to Government consultations including the Prison Strategy White Paper, and partnered with Crest to produce research on maternal imprisonment.
_It is important to include voices of women who have been to prison in this strategy, as they can understand what changes would actually help. If you have not spent a day in custody, it is very hard to fully imagine the impact this has on your family, your children, your mental health, your housing situation and financial anxiety._
Lilly Lewis, Women’s Involvement Advisor, quoted taken from her blog on the Prison Strategy White Paper
**IMPACT REPORT 21-22**
**13**
**INFLUENCE**
## **Justice Podcast**
Our bi-monthly podcasts provide a platform to explore issues related to the justice system and what should be done to bring about positive change. Guests in this period have included Sandra Fieldhouse women’s lead for prison’s inspectorate (pictured with Edwina) and Nicole Jacobs, Domestic Abuse Commissioner.
**----- Start of picture text -----**
12,279
Downloads of the JUSTICE
podcast episodes released in
2021/2022
**----- End of picture text -----**
_There are different causes of offending for women, their experience of life can be very different. We don’t want women to go into prison and just get retraumatised and then passed out the door again._
Sandra Fieldhouse women’s lead for prison’s inspectorate on JUSTICE.
## **Digital Reach**
Our digital channels are an important tool for influencing public conversation and sharing our work with decisionmakers - whether that be through responses on Twitter to the latest reports and current events, or through our blog and JUSTICE episodes hosted on our website.
## **In 2021-22 we saw...**
**----- Start of picture text -----**
47,515
Twitter
profile visits
**----- End of picture text -----**
**20,000 website visits - an increase of 35%**
**438 new Twitter followers**
**website page views 53,000** An increase of **[39% ]**
**IMPACT REPORT 21-22**
**14**
## **Looking Forward**
I am very proud of the huge leaps forward the team have taken this year, expanding our reach and impact across all three of our work streams of Redesign, Educate and Influence. We want to continue to build on this into 2022/23.
Our ambition to redesign the justice system for women and their children has got so much closer to becoming a reality, with the capital build of our Hope Street residential hub progressing well and on track to complete in 2022. The crucial work the team in doing to support women on probation in Hampshire team is informing our delivery and partnership strategies and plans in readiness for welcoming women to Hope Street in early 2023.
Equity, diversity and inclusion is an ongoing priority for One Small Thing, and our work around this is feeding into our recruitment and induction plans for the growing team at Hope Street.
We will continue to grow our educate work to reach more practitioners across the Justice and Community Sectors. Sharing good practice in trauma informed and gender responsive practice through our training, events and networks remains central to our work, as well as allowing organisations to review and benchmark their own practice with our Working with Trauma Quality Mark.
Our Influence team will focus on raising the key issues affecting women and children in the justice system to push for systemic change, alongside conducting and sharing more research and learning with the sector.
We want to thank all our partners and funders for the support they have given us over the last year and look forward to working with many of you as we move into this next exciting chapter for One Small Thing.
**Claire Hubberstey, CEO, One Small Thing**
15
One Small Thing
Trustees’ annual report
For the year ended 31 March 2022
## **Financial review**
The Statement of Financial Activities shows net surplus for the year of £3,092,358 (2021 £3,038,897).
We are continuing to grow and diversify our income streams. Income totalled £4,264,185 (2021: £3,878,764). Total income included £1,591,071 (2021: £1,038,500) that was restricted. Restricted funding was received for the provision of Trauma Training across the prison estate and to external bodies seeking Trauma Training and it supported our Policy and Influencing strategy. It further supported a flagship annual event that One Small Thing holds that shares best practice on Trauma Informed working with our peers and colleagues. In addition, we received restricted funding to enable Hope Street project activity, including its operational development and to support women on probation in Hampshire with housing and other support needs. Included within the £1,591,071 (2021: £1,038,500) restricted capital funds of £936,121 (2021: £500,000) and restricted revenue funds of £131,450 (2021: 80,000) was donated for the development of Hope Street.
Expenditure totalled £1,171,827 (2021 £839,867) with over 94% (2021: 81%) of our expenditure spent on our charitable activities. We have been able to allocate expenditure of £73,451 to raising funds this year (2021: £37,082). By adding capacity to our dedicated fundraising support we intend to increase efficiencies in this area over the course of the next year.
Designated funds of £4,517,257 have been set aside by trustees to support the development of Hope Street. £336,059 has been spent in the year to 31 March 2022.
The principal funding sources for the charity during the reporting period are major donors and trusts and foundations. Looking forward, we will continue to invest in fundraising capacity and the roll out of our fundraising strategy to increase and diversify our income. We are grateful for all the financial support that we receive without which we would not be able to undertake our charitable activities.
## **Balance Sheet**
The value of One Small Thing’s net assets amounted to £7,261,317 an increase of £3,095,358 from the closing balance of £4,293,959 at 31 March 2021. Unrestricted funds at 31 March 2022 stood at £5,270,404 (2021: £3,262,593). Designated funds of £4,517,257 (2021: £2,730,190) and restricted funds of £1,990,913 (2021: £1,031,366) were also held at 31 March 2022. Designated Funds will be utilised to support the capital project, Hope Street.
During the year, the net book value of tangible fixed assets increased to £5,121,885 reflecting the development of Hope Street. Further, cash held includes £474,217 designated for the development of Hope Street.
## **Reserves policy and going concern**
Reserves are needed to bridge the gap between spending and receiving of income and to cover unplanned emergencies, including pandemics and other expenditure. In the year ahead we face uncertain economic activity around inflation, cost of living rises and the cost of energy. Reserve levels will be maintained to
16
One Small Thing
## Trustees’ annual report
## For the year ended 31 March 2022
provide a buffer against these uncertainties. The trustees consider that the ideal level of reserves as at 31 March 2022 to be 5 (2021: 5) months of operating costs, £488,260 (2021: £449,463). As noted above, the free reserves at 31 March 2022 were £753,147 (2021: £523,403) as per Note 14a which is above our target level.
The trustees have examined the charity’s requirements for reserves in light of the main risks to the organisation. The reserves are needed to meet the working capital requirements of the charity and the trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. The policy was reviewed for 2021/22 and it was agreed that we will target 7 months of operating costs, which recognised the current fundraising landscape post the pandemic and the cash flow requirements of the Hope Street project. However, since taking this decision we have seen that we have not been exposed to a post-COVID impact in the third sector and we continue to meet out fundraising targets. On this basis, trustees agreed that 7 month operating cost target was not necessary and that we would maintain a 5 month reserves policy.
## **Principal risks and uncertainties**
The Board has reviewed the major risks to which the charity is exposed, and systems have been established to mitigate those risks. External risks relating to the Hope Street project have been mitigated by taking specialist legal advice on the contracting, purchase and development arrangements for this project. Risks to funding are mitigated by a fundraising plan aimed at ensuring income streams continue to be sustainable and that sufficient resources are available to undertake the charitable activities.
A Risk Management Policy has been approved by Trustees and a formal risk register is reviewed by the Finance and Risk Subcommittee quarterly. In addition to the common organisational risks around HR, internal systems, finance and fundraising and environmental we have identified critical risks specific to One Small Thing as follows;
- Undertaking a capital build project – our Hope Street Project
- Fundraising for this capital build project
- Securing ongoing revenue funding
- The need to embed and develop more advanced internal systems and processes to enable sustainable growth of the charity
Internal risks are minimised through a series of policies and procedures including safeguarding, health and safety, financial management and data protection.
## **Fundraising Disclosures**
One Small Thing’s funding is from two primary sources: grants from trusts and foundations and major donor donations. We do not employ any professional fundraisers or commercial participators to carry out fundraising activities directly with the public. We have engaged a fundraising consultant to support our fundraising strategy. We do not directly involve vulnerable people in our fundraising activities. Further, we have not received any complaints about our fundraising activity. We subscribe to regulations set by the Fundraising Regulator.
17
One Small Thing
## Trustees’ annual report
## For the year ended 31 March 2022
## **Structure, governance, and management**
The Board of Trustees has overall responsibility for ensuring that the charity meets its charitable objectives and has an appropriate system of controls, financial and otherwise. The Board meets quarterly and is chaired by Lady Edwina Grosvenor; it currently has five members, including a Treasurer.
The structure of sub-committees includes:
Finance and Risk Hope Street Project Safeguarding
The Board also holds two Strategy Review sessions per annum with the Senior Leadership Team (SLT) and members of the team to consider how planned activities contribute to the aims and objectives.
The Board of Trustees employs the CEO, Claire Hubberstey, to whom the charity’s Board of Trustees delegates day-to-day management of the charity. The CEO manages a Senior Leadership Team consisting of the Director of Operations and Financial Controller who in turn manage their individual teams.
The organisation is a charitable company limited by guarantee, incorporated on 14 August 2018 and registered as a charity on 21 November 2018.
The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.
All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 6 to the accounts.
## **Appointment of trustees**
Trustees are recruited to the Board by the Chair, and their appointment is agreed by the entire Board of Trustees. There is no external body that is entitled to appoint one or more of the Board of Trustees.
Roles are advertised with candidates asked to apply in response to the detailed role description published. Interviews are conducted with a minimum of two Trustees with a recommendation then made to appoint / not appoint.
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One Small Thing
## Trustees’ annual report
## For the year ended 31 March 2022
## **Trustee induction and training**
Before starting in their role on the Board, trustees are provided with a detailed role description, and receive a comprehensive induction which includes:
- A full information pack containing the current governing documents; strategic and shorter-term plans; recent statutory accounts and current management accounts; recent board minutes; an organisation chart/ organogram; and general background information;
- An opportunity to visit the charity’s office, meet other trustees and staff team and attend a board meeting;
- A clear explanation of the trustee’s expected role, responsibilities and legal obligations, input to the board and time commitment;
- Access to Charity Commission guidance.
Trustees are also provided with access to training which includes:
- NSPCC Safeguarding Training for Trustees
- NCVO Training on Governance and Trustee Induction
- Organisation specific training on our area of work: Trauma Informed Working.
## **Related parties and relationships with other organisations**
Our founder, Lady Edwina Grosvenor, continues to be a major funder of an unrestricted donation to the charity during the reporting period. Family members of the founder donated £501,000 by way of a personal donation (2021: £550,000).
## **Remuneration policy for key management personnel**
The directors consider the board of directors, who are the Trust’s trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no trustees received remuneration in the year. Details of trustee expenses and key management personnel costs are disclosed in note 6 to the accounts.
The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the charity, the directors benchmark against pay levels in other charities of a similar size.
## **Statement of responsibilities of the trustees**
The trustees (who are also directors of One Small Thing for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently
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One Small Thing
## Trustees’ annual report
## For the year ended 31 March 2022
- Observe the methods and principles in the Charities SORP
- Make judgements and estimates that are reasonable and prudent
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware
- The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2022 was 3 (2021: 3). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.
## **Auditor**
Sayer Vincent LLP was appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.
The trustees’ annual report has been approved by the trustees on 13 October 2022 and signed on their behalf by
Lady Edwina Grosvenor Chair of Trustees
20
Independent auditor’s report
## To the members of
## One Small Thing
## **Opinion**
We have audited the financial statements of One Small Thing (the ‘charitable company’) for the year ended 31 March 2022 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- Give a true and fair view of the state of the charitable company’s affairs as at 31 March 2022 and of its incoming resources and application of resources, including its income and expenditure for the year then ended
- Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice
- Have been prepared in accordance with the requirements of the Companies Act 2006
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on One Small Thing's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other Information**
The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so,
21
Independent auditor’s report
## To the members of
## One Small Thing
consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- The information given in the trustees’ annual report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- The trustees’ annual report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- Adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- The financial statements are not in agreement with the accounting records and returns; or
- Certain disclosures of trustees’ remuneration specified by law are not made; or
- We have not received all the information and explanations we require for our audit; or
- The directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ annual report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
22
Independent auditor’s report
## To the members of
## One Small Thing
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.
## **Capability of the audit in detecting irregularities**
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:
- We enquired of management, and the finance and risk committee, which included obtaining and reviewing supporting documentation, concerning the charity’s policies and procedures relating to:
- Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;
- Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;
- The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
- We inspected the minutes of meetings of those charged with governance.
- We obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience.
- We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.
- We reviewed any reports made to regulators.
- We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.
- We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.
- In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the
23
Independent auditor’s report
## To the members of
## One Small Thing
events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Fleur Holden (Senior statutory auditor) 24 November 2022
for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL
24
## One Small Thing
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 March 2022
|Unrestricted
£
2,540,000
22,000
108,289
2,825|Restricted
£
82,777
1,097,123
411,171
-|2022
Total
£
2,622,777
1,119,123
519,460
2,825|Unrestricted
£
2,793,598
24,705
19,122
2,839|Restricted
£
-
763,400
275,100
-|2021
Total
£
2,793,598
788,105
294,222
2,839|
|---|---|---|---|---|---|
|2,673,114|1,591,071|4,264,185|2,840,264|1,038,500|3,878,764|
|73,451
422,781
44,071|-
197,724
433,800|73,451
620,505
477,871|37,082
112,122
177,458|-
235,573
277,632|37,082
347,695
455,090|
|540,303|631,524|1,171,827|326,661|513,206|839,867|
|2,132,811
-|959,547
-|3,092,358
-|2,513,603
-|525,294
-|3,038,897
-|
|2,132,811
3,262,593|959,547
1,031,366|3,092,358
4,293,959|2,513,603
748,990|525,294
506,072|3,038,897
1,255,062|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 15a to the financial statements.
25
One Small Thing
## Balance sheet
|Balance sheet|Balance sheet||||
|---|---|---|---|---|
|As at 31 March 2022|||Company|no. 11516337|
|Note
£
Fixed assets:
10
Current assets:
11
258,686
2,154,605
2,413,291
Liabilities:
12
(148,859)
15a
4,642,257
753,147
Total unrestricted funds
Total charity funds
Cash at bank and in hand
Tangible assets
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds:
General funds
Designated funds
Total assets less current liabilities
Debtors||2022
£
5,121,885|£
854,371
1,219,770|2021
£
2,514,432|
|||5,121,885
2,264,432||2,514,432
1,779,527|
||2,413,291
(148,859)||2,074,141
(294,614)||
||4,642,257
753,147||2,739,190
523,403||
|||7,386,317||4,293,959|
|||7,386,317||4,293,959|
|||1,990,913
5,395,404||1,031,366
3,262,593|
||||||
|||7,386,317||4,293,959|
Approved by the trustees on 13 October 2022 and signed on their behalf by
Lady Edwina Grosvenor Chair of Trustees
26
One Small Thing
## Statement of cash flows
## For the year ended 31 March 2022
|Cash flows from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Decrease/(Increase) in debtors
(Decrease)/Increase in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Net cash used in investing activities
Cash flows from investing activities:
Purchase of fixed assets
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the
year|£
£
3,092,358
595,685
(145,755)
3,542,288
(2,607,453)
(2,607,453)
934,835
1,219,770
2,154,605
At 1 April
2021
Cash flows
£
£
1,219,770
934,835
1,219,770
934,835
2022|£
£
3,092,358
595,685
(145,755)
3,542,288
(2,607,453)
(2,607,453)
934,835
1,219,770
2,154,605
At 1 April
2021
Cash flows
£
£
1,219,770
934,835
1,219,770
934,835
2022|£
£
3,038,897
(625,081)
87,737
2,501,553
(2,245,033)
(2,245,033)
256,520
963,250
1,219,770
Other non-
cash changes
At 31 March
2022
£
£
-
2,154,605
-
2,154,605
2021|£
£
3,038,897
(625,081)
87,737
2,501,553
(2,245,033)
(2,245,033)
256,520
963,250
1,219,770
Other non-
cash changes
At 31 March
2022
£
£
-
2,154,605
-
2,154,605
2021|
|---|---|---|---|---|
|||3,542,288
(2,607,453)||2,501,553
(2,245,033)|
||At 1 April
2021
£
1,219,770||Other non-
cash changes
£
-||
|||934,835
1,219,770||256,520
963,250|
|||2,154,605||1,219,770|
|||Cash flows
£
934,835||At 31 March
2022
£
2,154,605|
||1,219,770|934,835|-|2,154,605|
27
One Small Thing
Notes to the financial statements
## For the year ended 31 March 2022
## 1 Accounting policies
## a) Statutory information
One Small Thing is a charitable company limited by guarantee and is incorporated in the United Kingdom.
The registered office address is c/o WeWork, New Kings Beam House, 22 Upper Ground, London SE1 9PD.
## b) Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
## c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
## d) Going concern
As set out in the Trustees Annual Report, trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
## f) Donations of gifts, services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
28
One Small Thing
Notes to the financial statements
## For the year ended 31 March 2022
## 1 Accounting policies (continued)
## g) Fund accounting
- Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
## h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
- Expenditure on charitable activities includes the costs of delivering trauma informed training, the trauma conference and podcast undertaken to further the purposes of the charity and their associated support costs
- Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## i) Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.
Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.
Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity Redesign the justice system (Hope Street) and educate (prisons settings) 56%
> Influence and educate (community settings) 44%
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## j) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £2,000. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:
- Assets Under Construction
Not depreciated asset until in use
## k) Debtors
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
## l) Cash at bank and in hand
- Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
29
One Small Thing
Notes to the financial statements
## For the year ended 31 March 2022
## 1 Accounting policies (continued)
## m) Creditors
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount.
## n) Financial instruments
The charity only has both basic financial assets and financial liabilities. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## o) Pensions
One Small Thing is a member of a pension arrangement with Nest Pensions and contributions are charged to the Statement of Financial Activities as paid.
## 2 Income from donations
|Income from donations|||||||
|---|---|---|---|---|---|---|
|Donations and Gifts
Gift Aid
Donated services|Unrestricted
£
2,041,744
498,256
-|£
77,910
500
4,367
Restricted|2022
Total
£
2,119,654
498,756
4,367|Unrestricted
£
2,214,353
553,600
25,645|£
-
-
-
Restricted|2021
Total
£
2,214,353
553,600
25,645|
||2,540,000|82,777|2,622,777|2,793,598|-|2,793,598|
In 2022, the founder, Lady Edwina Grosvenor, donated £250,000 (2021: £404,047) as a contribution to the core costs of running the charity and a donation of £1,760,000 (2021: £1,239,999) to support the development of the Hope Street project - an unrestricted donation, designated to Hope Street by Trustees. In addition, she made a further donation for key management personnel costs of £0 (2021:£25,645) and staff expenses.
## 3 Income from charitable activities
|Income from charitable activities|||||||
|---|---|---|---|---|---|---|
|Government Funding
Trusts & Foundations
Trusts & Foundations
Training income
Total income from charitable
activities
Sub-total for Redesign the justice
system (Hope Street) and educate
(prison settings)
Sub-total for Influence and educate
(community settings)
Trauma Conference|Unrestricted
£
-
22,000|£
93,041
1,004,082
Restricted|2022
Total
£
93,041
1,026,082|Unrestricted
£
(1,295)
26,000|£
-
763,400
Restricted|2021
Total
£
(1,295)
789,400|
||22,000
-
4,341
103,948|1,097,123
411,171
-
-|1,119,123
411,171
4,341
103,948|24,705
-
5,550
13,572|763,400
275,100
-
-|788,105
275,100
5,550
13,572|
||108,289
|411,171|519,460|19,122|275,100|294,222|
||130,289|1,508,294|1,638,583|43,827|1,038,500|1,082,327|
30
One Small Thing
Notes to the financial statements
## For the year ended 31 March 2022
## 4a Analysis of expenditure (current year)
## Charitable activities
|Staff costs (Note 6)
Travel expenses
Insurance costs
Delivery of trauma work in secure estate &
Community Settings
Hope Street
Podcasts
Auditor fees
Professional fees
Legal Fees
Other
Support costs
Governance costs
Total expenditure 2022|Raising
funds
£
41,317
2,739
-
-
-
-
-
-
-
29,395
73,451
-
-
73,451|£
301,587
6,547
-
55,801
164,069
-
-
-
-
-
528,004
82,102
10,399
620,505
Redesign the
justice system
(Hope Street)
and educate
(prisons
settings)|Governance
costs
£
£
246,892
-
959
-
-
2,463
143,680
-
-
-
15,102
-
11,888
-
220
-
1,800
-
2,037
406,633
18,408
63,229
-
8,009
(18,408)
477,871
-
Influence and
educate
(community
settings)|Support
costs
£
76,732
5,086
-
-
-
-
-
-
-
63,513
145,331
(145,331)
-
-|2022
Total
£
666,528
15,331
2,463
199,481
164,069
15,102
11,888
220
1,800
94,945|
|---|---|---|---|---|---|
||||||1,171,827
-
-|
||||||1,171,827|
Other includes: IT costs, HR/Payroll set up costs, Marketing, Rent/Premises costs, Telephone & fundraising consultant fees
31
One Small Thing
Notes to the financial statements
For the year ended 31 March 2022
4b Analysis of expenditure (prior year)
## Charitable activities
|Staff costs (Note 6)
Travel expenses
Insurance costs
Delivery of trauma work in secure estate &
Community Settings
Hope Street
Podcasts
Auditor fees
Professional fees
Legal Fees
Other
Support costs
Governance costs
Total expenditure 2021|Raising
funds
£
£
35,794
164,703
1,288
1,742
-
79
-
18,137
-
105,550
-
-
-
-
249
-
-
-
3,407
37,082
293,866
-
45,985
-
7,844
37,082
347,695
Redesign the
justice system
(Hope Street) and
educate (prisons
settings)|Raising
funds
£
£
35,794
164,703
1,288
1,742
-
79
-
18,137
-
105,550
-
-
-
-
249
-
-
-
3,407
37,082
293,866
-
45,985
-
7,844
37,082
347,695
Redesign the
justice system
(Hope Street) and
educate (prisons
settings)|Governance
costs
£
£
148,249
-
1,884
515
706
1,086
188,032
-
-
-
15,038
-
10,475
2,237
3,436
-
2,166
28,486
433
384,633
18,111
60,189
-
10,267
(18,111)
455,089
-
Influence and
educate
(community
settings)|Governance
costs
£
£
148,249
-
1,884
515
706
1,086
188,032
-
-
-
15,038
-
10,475
2,237
3,436
-
2,166
28,486
433
384,633
18,111
60,189
-
10,267
(18,111)
455,089
-
Influence and
educate
(community
settings)|Support
costs
£
63,630
3,348
-
-
-
-
-
-
-
39,196|2021
Total
£
412,376
8,777
1,871
206,169
105,550
15,038
10,475
5,922
2,166
71,522|
|---|---|---|---|---|---|---|
||37,082
-
-|293,866
45,985
7,844|384,633
60,189
10,267|18,111
-
(18,111)|106,174
(106,174)
-|839,867
-
-|
||37,082|347,695|455,089|-|-|839,867|
Charitable activities have been restated to more accurately reflect the vision and mission of One Small Thing
Other includes: IT costs, HR/Payroll set up costs, Marketing, Rent/Premises costs, Telephone
32
One Small Thing
## Notes to the financial statements
For the year ended 31 March 2022
5 Net income for the year
This is stated after charging:
|This is stated after charging:|||
|---|---|---|
||2022|2021|
||£|£|
|Auditor's remuneration (excluding VAT):|||
|Audit fees|10,000|9,500|
6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
|Staff costs were as follows:|||
|---|---|---|
|Salaries and wages
Staff costs covered by donation
Employer’s contribution to defined contribution pension schemes
Social security costs|2022
£
571,551
-
59,439
18,004
648,994|2021
£
342,735
23,480
35,153
11,008|
|||412,376|
The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:
|
employer's national insurance) during the year between:|||
|---|---|---|
||2022|2021|
||No.|No.|
|£60,000 - £69,999|1|1|
|£70,000 - £79,999|1|1|
|£100,000 - £109,999|1|-|
The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £269,887 (2021: £220,009), which included £0 of staff costs paid for by the trustee and founder as a donation (2021: £23,480).
The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).
£50 of trustee expenses were incurred during the year (2021: £nil).
33
One Small Thing
## Notes to the financial statements
## For the year ended 31 March 2022
## 7 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was as follows:
|Governance
Charitable activities
Raising funds
Support|2022
No.
0.5
10.1
1.2
0.3|2021
No.
0.5
3.5
2.3
0.7|
|---|---|---|
||12.1|7.0|
- 8 Related party transactions
Aggregate donations from the founder of the charity, trustee Lady Edwina Grosvenor, were £1,862,498 including gift aid (2021: £2,730,704), which includes donations for salaries and staff expenses of £0 (2021: £25,645). Of this £1,549,999 was donated to support the development of the Hope Street project.
Family members of the founder of the charity, trustee Lady Edwina Grosvenor, donated £500,000 as personal donation (2021: £562,500).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## 9 Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
34
One Small Thing
## Notes to the financial statements
## For the year ended 31 March 2022
## 10 Tangible fixed assets
|At the end of the year
At the end of the year
Net book value
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
Depreciation
Cost
At the start of the year|£
2,514,432
2,607,453
Asset under
construction|Total
£
2,514,432
2,607,453|
|---|---|---|
||5,121,885|5,121,885|
||-
-|-
-|
||-|-|
||5,121,885|5,121,885|
||2,514,432|2,514,432|
Included within Assets under construction is the construction and development of 29 The Avenue, Southampton and 30-32 The Avenue, Southampton (Hope Street) which is not depreciated. The asset will be depreciated when brought into use.
All of the above assets will be used for charitable purposes.
## 11 Debtors
|Debtors|||
|---|---|---|
|Trade debtors
Prepayments
Gift Aid recoverable
Other debtors
Accrued income
VAT recoverable|2022
£
-
92,641
28,713
8,777
3,555
125,000|2021
£
68,750
441,180
25,754
38,962
4,725
275,000|
||258,686|854,371|
35
One Small Thing
## Notes to the financial statements
## For the year ended 31 March 2022
## 12 Creditors: amounts falling due within one year
|Creditors: amounts falling due within one year|||
|---|---|---|
|Trade creditors
Other creditors
Taxation and social security
Accruals
Deferred income (note 13)|2022
£
71,946
27,390
4,883
29,974
14,666|2021
£
122,294
20,126
-
71,838
80,356|
||148,859|294,614|
13 Deferred income
Deferred income comprises £14,666 from training income.
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year|2022
£
80,356
(80,356)
14,666|2021
£
65,000
-
15,356|
|---|---|---|
||14,666|80,356|
## 14a Analysis of net assets between funds (current year)
|Analysis of net assets between funds (current year)|||||
|---|---|---|---|---|
|Net current assets
Tangible fixed assets
Net assets at 31 March 2022
Tangible fixed assets
Net current assets
Net assets at 31 March 2021
Analysis of net assets between funds (prior year)|General
unrestricted
£
60,581
692,566|Designated
£
4,043,040
599,217|Restricted
£
1,018,264
972,649|Total funds
£
5,121,885
2,264,432|
||753,147|4,642,257|1,990,913|7,386,317|
||General
unrestricted
£
12,103
511,300|Designated
£
1,905,503
833,687|Restricted
£
596,826
434,540|Total funds
£
2,514,432
1,779,527|
||523,403|2,739,190|1,031,366|4,293,959|
14b Analysis of net assets between funds (prior year)
36
One Small Thing
## Notes to the financial statements
## For the year ended 31 March 2022
## 15a Movements in funds (current year)
|At 1 April
2021
Income &
gains
£
£
192,680
-
23,071
25,000
381,074
-
The Schroder Foundation
30,000
-
Garfield Weston
-
500,000
-
4,367
The Sainsburys Family Trust
-
6,754
The Band Trust
-
400,000
-
-
-
-
79,564
-
1,063
65,000
97,706
47,328
The Dulverton Trust
49,954
50,000
Advance Advocacy and Non-Violent Co
-
28,041
-
4,850
-
30,000
-
18,559
176,254
411,172
Total restricted funds
1,031,366
1,591,071
342,203
-
-
625,000
1,563,300
1,549,999
109,234
-
636,653
-
5,000
-
62,500
970
20,000
20,000
300
43,157
Total designated funds
2,739,190
2,239,126
General funds
523,403
433,988
3,262,593
2,673,114
4,293,959
4,264,185
J Leon Philanthropy Council
George Cadbury Fund
Relief and Rehabilitation from within
the criminal justice system:
The Julia Hans and Rausing Trust
CHK Foundation
George Cadbury Fund
Westminster Foundation
Total unrestricted funds
Westminster Foundation
VIVID Housing
Lady Tamara & Viola Grosvenor
Restricted funds - capital:
CHK Foundation
Promotion of Social Inclusion:
Relief and Rehabilitation from within
the criminal justice system:
Restricted funds - revenue:
Ministry of Justice
VIVID Housing
James Netto
Hope Street - Restricted Funds
The Julia Hans and Rausing Trust
Unrestricted funds:
Hope Street - Designated Funds
The Snow Family
Lady Edwina Grosvenor
The Kowitz Foundation
Designated funds - capital
Duchess of Westminster
Lady Edwina Grosvenor
Designated funds - revenue
Total funds
Duchess of Westminster|At 1 April
2021
Income &
gains
£
£
192,680
-
23,071
25,000
381,074
-
The Schroder Foundation
30,000
-
Garfield Weston
-
500,000
-
4,367
The Sainsburys Family Trust
-
6,754
The Band Trust
-
400,000
-
-
-
-
79,564
-
1,063
65,000
97,706
47,328
The Dulverton Trust
49,954
50,000
Advance Advocacy and Non-Violent Co
-
28,041
-
4,850
-
30,000
-
18,559
176,254
411,172
Total restricted funds
1,031,366
1,591,071
342,203
-
-
625,000
1,563,300
1,549,999
109,234
-
636,653
-
5,000
-
62,500
970
20,000
20,000
300
43,157
Total designated funds
2,739,190
2,239,126
General funds
523,403
433,988
3,262,593
2,673,114
4,293,959
4,264,185
J Leon Philanthropy Council
George Cadbury Fund
Relief and Rehabilitation from within
the criminal justice system:
The Julia Hans and Rausing Trust
CHK Foundation
George Cadbury Fund
Westminster Foundation
Total unrestricted funds
Westminster Foundation
VIVID Housing
Lady Tamara & Viola Grosvenor
Restricted funds - capital:
CHK Foundation
Promotion of Social Inclusion:
Relief and Rehabilitation from within
the criminal justice system:
Restricted funds - revenue:
Ministry of Justice
VIVID Housing
James Netto
Hope Street - Restricted Funds
The Julia Hans and Rausing Trust
Unrestricted funds:
Hope Street - Designated Funds
The Snow Family
Lady Edwina Grosvenor
The Kowitz Foundation
Designated funds - capital
Duchess of Westminster
Lady Edwina Grosvenor
Designated funds - revenue
Total funds
Duchess of Westminster|At 1 April
2021
Income &
gains
£
£
192,680
-
23,071
25,000
381,074
-
The Schroder Foundation
30,000
-
Garfield Weston
-
500,000
-
4,367
The Sainsburys Family Trust
-
6,754
The Band Trust
-
400,000
-
-
-
-
79,564
-
1,063
65,000
97,706
47,328
The Dulverton Trust
49,954
50,000
Advance Advocacy and Non-Violent Co
-
28,041
-
4,850
-
30,000
-
18,559
176,254
411,172
Total restricted funds
1,031,366
1,591,071
342,203
-
-
625,000
1,563,300
1,549,999
109,234
-
636,653
-
5,000
-
62,500
970
20,000
20,000
300
43,157
Total designated funds
2,739,190
2,239,126
General funds
523,403
433,988
3,262,593
2,673,114
4,293,959
4,264,185
J Leon Philanthropy Council
George Cadbury Fund
Relief and Rehabilitation from within
the criminal justice system:
The Julia Hans and Rausing Trust
CHK Foundation
George Cadbury Fund
Westminster Foundation
Total unrestricted funds
Westminster Foundation
VIVID Housing
Lady Tamara & Viola Grosvenor
Restricted funds - capital:
CHK Foundation
Promotion of Social Inclusion:
Relief and Rehabilitation from within
the criminal justice system:
Restricted funds - revenue:
Ministry of Justice
VIVID Housing
James Netto
Hope Street - Restricted Funds
The Julia Hans and Rausing Trust
Unrestricted funds:
Hope Street - Designated Funds
The Snow Family
Lady Edwina Grosvenor
The Kowitz Foundation
Designated funds - capital
Duchess of Westminster
Lady Edwina Grosvenor
Designated funds - revenue
Total funds
Duchess of Westminster|Expenditure
& losses
£
-
-
-
-
(11,185)
-
-
-
(19,675)
-
266
(54,884)
(32,589)
(57,869)
(21,315)
(473)
-
-
(433,800)|Transfers
£
(19,675)
-
-
-
-
-
-
-
19,675
-
-
-
-
-
-
-
-
-
-|At 31 March
2022
£
173,005
48,071
381,074
30,000
488,815
4,367
6,754
400,000
-
-
79,830
11,179
112,445
42,085
6,726
4,377
30,000
18,559
153,626|
|---|---|---|---|---|---|
||1,031,366|1,591,071|(631,524)|-|1,990,913|
||342,203
-
1,563,300
109,234
636,653
5,000
62,500
20,000
300|-
625,000
1,549,999
-
-
-
970
20,000
43,157|-
-
-
(138,265)
(53,110)
(204)
(62,500)
(41,055)
(40,925)|(138,265)
-
(53,110)
138,265
53,110
-
-
1,055
(1,055)|203,938
625,000
3,060,189
109,234
636,653
4,796
970
-
1,477|
||2,739,190|2,239,126|(336,059)|-|4,642,257|
||523,403|433,988|(204,244)|-|753,147|
||3,262,593|2,673,114|(540,303)|-|5,395,404|
||4,293,959|4,264,185|(1,171,827)|-|7,386,317|
The narrative to explain the purpose of each fund is given at the foot of the note below.
37
One Small Thing
## Notes to the financial statements
For the year ended 31 March 2022
15b Movements in funds (prior year)
|The Dulverton Trust
The Schroder Foundation
Total restricted funds
Total designated funds
General funds
Restricted funds - capital
Unrestricted funds:
CHK Foundation
George Cadbury Fund
Relief and Rehabilitation from within
the criminal justice system:
Restricted funds - revenue:
CHK Foundation
George Cadbury Fund
Westminster Foundation
Minstry of Justice
The Julia Hans and Rausing Trust
Westminster Foundation
Promotion of Social Inclusion:
The Julia Hans and Rausing Trust
Total unrestricted funds
Total funds
J Leon Philanthropy Council
Designated funds - capital
Hope Street - Designated Funds
Relief and Rehabilitation from within
the criminal justice system:
Duchess of Westminster
Lady Edwina Grosvenor
Designated funds - revenue
Duchess of Westminster
Lady Edwina Grosvenor
The Kowitz Foundation
The Snow Family|At 1 April
2020
£
195,072
23,133
-
-
-
-
5,234
103,847
-
-
178,786|Income &
gains
£
-
-
-
-
-
500,000
-
183,400
50,000
30,000
275,100|Expenditure
& losses
£
-
-
-
(2,392)
(62)
(39,362)
(4,171)
(189,541)
(46)
-
(277,632)|Transfers
£
(2,392)
(62)
381,074
2,392
62
(381,074)
-
-
-
-
-|At 31 March
2021
£
192,680
23,071
381,074
-
-
79,564
1,063
97,706
49,954
30,000
176,254|
|---|---|---|---|---|---|
||506,072|1,038,500|(513,206)|-|1,031,366|
||-
-
608,560
-
-
-
-
-|-
-
-
-
-
-
-
-|-
-
(157,123)
-
-
-
-
-|342,203
1,563,300
(342,203)
636,653
5,000
62,500
20,000
300|342,203
1,563,300
109,234
636,653
5,000
62,500
20,000
300|
||608,560|-|(157,123)|2,287,753|2,739,190|
||140,430|2,840,264|(169,538)|(2,287,753)|523,403|
||748,990|2,840,264|(326,661)|-|3,262,593|
||1,255,062|3,878,764|(839,867)|-|4,293,959|
38
One Small Thing
Notes to the financial statements
## For the year ended 31 March 2022
## Purposes of restricted funds
Capital – to redesign the criminal justice system by develop a pioneering residential community for women and their children
Funders supporting this are CHK Foundation George Cadbury Fund Westminster Foundation Garfield Weston VIVID Housing The Schroder Foundation The Sainsburys Family Trust The Band Trust
Revenue – to provide relief and rehabilitation within the criminal justice system CHK Foundation George Cadbury Fund Westminster Foundation Ministry of Justice The Julia Hans and Rausing Trust The Dulverton Trust Advance Advocacy and Non-Violent Community Education VIVID Housing James Netto
Revenue – to promote social inclusion The Julia Hans and Rausing Trust
## Purposes of designated funds
All designated funds have been agreed by Trustees to further the objects of One Small Thing specific to the construction and development of the Hope Street project.
## Transfers
Any transfers made during the year are to correctly reflect the split of reserves between capital and revenue funding.
## 16 Capital commitments
At the balance sheet date, the charity had committed to pay £5.1m for the construction of a new building at 30-32 The Avenue, Southampton. In addition, a further £196K is committed to cover fees associated with the design and service of Hope Street.
39
One Small Thing
Notes to the financial statements
## For the year ended 31 March 2022
## 17 Post balance sheet events
One Small Thing submitted purchased and refurbished the first supported housing facility within the Hope Street project that will provide a blueprint for a national network of county-based facilities. These facilities will create an alternative justice system for women. The property came into use in June 22 and hosted our first resident.
Loan financing of £320,000 was agreed in June 2021 from SASC Bank to support the purchase and refurbishment of 29 The Avenue, Southampton (Hope Street). This has since been revalued to a loan value of £380,000 and will be drawn down in Aug 22.
Lady Edwina Grosvenor has committed to providing loan financing of £1.5m to support the development of the Hope Street project with repayment due on securing new financing after Hope Street is operational. The loan will be drawn down in April 22.
In July 2022 One Small Thing registered and incorporated Hope Street Hampshire Community Interest Company. The entity is a subsidiary of One Small Thing and is specifically purposed to ringfence operational activity associated with our supported housing portfolio.
## 18 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.
40